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All Journal Damianus Journal of Medicine Jurnal Penelitian Pendidikan IPA (JPPIPA) PROCESSOR Jurnal Ilmiah Sistem Informasi, Teknologi Informasi dan Sistem Komputer Jurnal PGSD: Jurnal Ilmiah Pendidikan Guru Sekolah Dasar Indonesian Journal of Agricultural Research JURNAL AGRICA JURNAL PANGAN Elementa: Jurnal Pendidikan Guru Sekolah Dasar Jurnal Informasi dan Teknologi KIDDO: Jurnal pendidikan Islam Anak Usia Dini AgriHumanis: Journal of Agriculture and Human Resource Development Studies JUSTIAN - Jurnal Sistem Informasi Akuntansi JURNAL INOVASI DAN PENGABDIAN MASYARAKAT INDONESIA Kurikula Jurnal Pendidikan Global Accounting : Jurnal Akuntansi Lattice Journal : Journal of Mathematics Education and Applied Journal of Environmental Health and Sanitation Technology Journal of Agriculture and Animal Science Jurnal Kebidanan : Jurnal Ilmu Kesehatan Budi Mulia ALENA : Journal of Elementary Education Jurnal Pendidikan Matematika PEDAMAS (Pengabdian Kepada Masyarakat) JPIK - Jurnal Pengabdian Ilmu Kesehatan Jurnal ABDIMAS MUTIARA Juara SD : Jurnal Pendidikan dan Pembelajaran Sekolah Dasar The 1st Alifah Health Science College Symposium Proceeding Jurnal Kesehatan Cendikia Jenius Jurnal Pengabdian Masyarakat Cendikia Jenius The Indonesian Journal of Computer Science Help: Journal of Community Service Jurnal Sains & Kesehatan Darussalam Menulis: Jurnal Penelitian Nusantara Jurnal Kolaborasi Akademika Aksi Kita: Jurnal Pengabdian Kepada Masyarakat Seumike : Society Progress Journal Gudang Jurnal Ilmu Kesehatan Jurnal Riset Daerah Nosipakabelo: Jurnal Bimbingan dan Konseling Keislaman
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Journal : JUSTIAN - Jurnal Sistem Informasi Akuntansi

Studi Literatur Manajemen Laba Di Indonesia (Periode Tahun 2015 – 2024) Yulia, Yulia; yulia
Jurnal Sistem Informasi Akuntansi Vol. 6 No. 1 (2025): Periode Maret 2025
Publisher : LPPM Universitas Bina Sarana Informatika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31294/justian.v6i1.8868

Abstract

This study aims to analyze the dynamics of earnings management practices in Indonesia during the period 2015–2024 by examining the internal and external factors that influence them and reviewing the relevance of the underlying theories. Based on the analysis of 100 selected academic articles, it was found that industrial sectors with high levels of earnings management practice risk include manufacturing, property and real estate, telecommunications and infrastructure, food and beverages, and banking. The non-cyclical consumption sector shows a relatively medium risk. The earnings management phenomenon is explained through the theoretical framework of Agency, Positive Accounting, and Signaling, which describes the existence of conflicts of interest, the selection of strategic accounting policies, and the use of earnings as a signal to the market. The results of this study emphasize the importance of strengthening corporate governance and technology-based monitoring systems to mitigate earnings management risks in the future.
Pencatatan Produksi Kusen dan Lemari PD. Daya Jaya Menggunakan Metode Harga Pokok Pesanan Yulia, Yulia; Rahayuningsih, Panny Agustia; Nadia, Putri; yulia
Jurnal Sistem Informasi Akuntansi Vol. 5 No. 2 (2024): Periode September 2024
Publisher : LPPM Universitas Bina Sarana Informatika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31294/justian.v5i2.7554

Abstract

Production is a process in which goods or services called inputs are converted into goods or services called outputs. Where the production function shows how much maximum output can be produced if a certain amount of input is used in the production process. The object of research at PD. Daya Jaya, the author examines the production section where the process of calculating production costs used is still less effective. The system created applies the Order Costing Method, where the order costing method is a method that produces based on each order, collecting the cost of production using the order costing method. The methodology used to build this system uses the waterfall method. The programming language used in creating web-based applications consists of hypertext preprocessor (PHP), hypertext markup language (HTML), cascading style sheet (CSS). The results of this study are web-based applications where there are several features in the admin section, there are accounts, raw materials, auxiliary materials, factory overhead, employees, orders, incoming raw materials, incoming auxiliary materials and order history. Then in the production section there is production and in the owner section there is a report feature where the owner can view and print reports
Co-Authors Abdul Hakim AGUS AGUS SETIAWAN Akmal Albina Bare Telan, Albina Bare Aldila Septiana Alkafi ANDALIA, RIZKI Andy Arnomo, Sasa Ani Boby Arya Putra Carolina Wirola Deta Chitra, Fara Cut Nawalul Azka Desi Hariani Desi Sarli Dian Paramitha Asyari Dwitanta, Sucipto Eddy Jajang Jaya Atmadja Effendi Nurzal Elvina Indah Syafriani2 Eni Karsiningsih Enni Rosida Sinaga Fajriah, Wina Fata Akram, Annas Fathmawati Febry Handiny Fitri Rahmah Fitriza, Rozi Gad Datak, Gad Gusni Rahma Hafizur Rahman Hajimi Harjoni Harjoni Henuriadi Herza Hummah, Wardhatul IBNU SANI Ika Suswanti Imron Burhan Inggri Dwi Rahesi Inung Sylvia, Ester Ira Dama Yanti Irawan Iswono Iyan Izzatul Yajidah Jusmiati Kamaruzzaman Leanada Dela Guita Lidia Br Tarigan Lukman Manovri Yeni Marlina Monika Muksin, Ika Musbaing, Musbaing Musfirah Musfirah Musfirah Nabila Muchtar Nadia, Putri Nafisah Hanim Natriani Syam Naufal Qadri Syarif Nawalul Azka, Cut Nizwardi Azkha Novyandra Ilham Bahtera Nur Asia Nur Ilmi Nurmalia Zakaria Nurmiwiyati Nurul Alfhisyahri Nurul Amaliyah Nurul Prihastita Rizyana Nurul Qomariah Nurzal, Effendi Panny Agustia Rahayuningsih Paulina Purwasih, Rati Rafika Fadillah Rahma, Gusni Rahmadhani, Miftahul Khairi Rati Purwasih Rendy Rendy Ridho Saputra, Muhammad Rischa Aulia Widiawati Rita Tuken Rostiar Sitorus Roza, Jumita Sahara, Khalipatun Salikim Sepriono, Etda Shaliza, Fara SRI RAHAYU Sunarsieh Suzanni, Mulia Aria Swandhi, Monica Kharisma Thaib, Cut Masyitah Wahid , Abdul Welly Yonathan S Pasinggi Yulia Yulia Yusuf, Yunita Zuhra