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All Journal Perspektif : Jurnal Ekonomi dan Manajemen Universitas Bina Sarana Informatika Moneter : Jurnal Akuntansi dan Keuangan Jurnal Pendidikan dan Konseling Dinasti International Journal of Management Science Akuntoteknologi : Jurnal Ilmiah Akuntansi dan Teknologi Jurnal Informatika Ekonomi Bisnis JASS (Journal of Accounting for Sustainable Society) Jurnal Akuntansi EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) Akrab Juara : Jurnal Ilmu-ilmu Sosial Journal of Industrial Engineering & Management Research (JIEMAR) Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (JASMIEN) Jurnal AbdiMas Nusa Mandiri International Journal of Social and Management Studies (IJOSMAS) Jurnal Ilmiah Metansi (Manajemen dan Akuntansi) Jurnal Akuntansi dan Keuangan Dinamika Jurnal Informatika Ekonomi Bisnis JIM: Jurnal Ilmiah Mahasiswa Pendidikan Sejarah JMAEKA: Jurnal Manajemen Ekonomi Akuntansi
Dinar Riftiasari
Universitas Bina Sarana Informatika
Religion Humanities Biochemistry, Genetics & Molecular Biology Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Physics Social Sciences Other

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Analisis Pengendalian Internal Sistem Informasi Akuntansi terhadap Penerimaan dan Pengeluaran Kas pada Zibaa Kafe Tanika, Gita Tri; Riftiasari, Dinar; Ridwan , Achmad
Jurnal Mnajemen | Ekonomi | Akuntansi Vol 1 No 4 (2025): September 2025 - November 2025
Publisher : CV Warnak Johanna Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63921/jmaeka.v1i4.225

Abstract

Accounting information systems play an important role in managing cash receipts and disbursements to ensure the security and reliability of financial reports. This study aims to analyze the implementation of the accounting information system at PT. Boga Cipta Jasa (Zibaa Kafe) with a focus on internal control and the use of electronic payments. The research method employed is a descriptive qualitative approach through observation, interviews with finance staff and cashiers, and analysis of financial reports for the period January–March 2025. The results show that internal control has not been fully effective due to overlapping functions, lack of verification, and the need for system updates. Although electronic payments have improved accuracy and transparency, further improvements such as clear segregation of duties and regular reconciliations are still required to strengthen the effectiveness and security of the accounting information system
The Effect Of Revenue And Income Tax Expense On Net Profit Riftiasari, Dinar
JIM: Jurnal Ilmiah Mahasiswa Pendidikan Sejarah Vol 9, No 2 (2024): Mei, History Learning Media and Social Problems
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimps.v9i2.30575

Abstract

This research aims to determine and analyze the influence of revenue and income tax expense on net profit at PT. Midi Utama Indonesia Tbk which operates in the retail business in Indonesia, both partially and simultaneously. The population in this research is the quarterly financial reports of PT. Midi Utama Indonesia Tbk 2014-2023. The research sample includes data regarding revenue, income tax expense and net profit. The data analysis technique for this research uses the SPSS version 27 program. Based on the research results, it can be concluded that revenue partially influences net profit with a significance value of 0.000 0.05, Income Tax Expense partially influences net profit with a significance value of 0.000 0, 05, revenue and income tax expenses simultaneously influence net profit with a significance value of 0.000 0.05.
PENERAPAN SISTEM AKUNTANSI CLOUD UNTUK PENGELOLAAN KEUANGAN KELOMPOK USAHA UMKM NAIK KELAS BOGOR Hartanti, Hartanti; Ratiyah, Ratiyah; Riftiasari, Dinar
Jurnal AbdiMas Nusa Mandiri Vol. 7 No. 2 (2025): Periode Oktober 2025
Publisher : LPPM Universitas Nusa Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33480/abdimas.v7i2.7420

Abstract

This community service program aims to enhance the managerial capacity, financial literacy, and digital competence of Micro, Small, and Medium Enterprises (MSMEs) under the Naik Kelas Bogor initiative through the implementation of a cloud-based accounting system, SILAKU SMART. MSMEs in Bogor contribute significantly to the local economy; however, they still face challenges in accurate bookkeeping, financial reporting, human resource management, and digital marketing. The program was implemented from July to December 2025, with intensive training conducted in September–October 2025, involving MSME participants from various sectors, particularly home-based culinary businesses. The program adopted a systematic approach consisting of socialization, participatory training, cloud application implementation, mentoring, and evaluation. The results showed a significant improvement in participants’ understanding of the cloud-based accounting system, with 70% of participants being highly proficient after the second training session. Moreover, 90% of participants expressed strong confidence in applying cloud accounting, managerial practices, and digital marketing in their businesses. The implementation of SILAKU SMART also enabled real-time transaction recording, automatic financial reporting, and integration with digital marketing features, which enhanced operational efficiency and expanded market reach. This program aligns with the Sustainable Development Goals (SDGs), particularly in promoting decent work and economic growth (Goal 8), fostering innovation and infrastructure development (Goal 9), and strengthening partnerships for sustainable development (Goal 17). These findings demonstrate that the combination of digital technology and participatory training can effectively empower MSMEs, enhance business professionalism, and strengthen competitiveness in the digital economy.
Pengaruh Intellectual Capital dan Good Corporate Governance terhadap Nilai Perusahaan dengan Kinerja Keuangan sebagai Variabel Intervening Yolanda Fasya; Dinar Riftiasari; Achmad Ridwan
AKUA: Jurnal Akuntansi dan Keuangan Vol. 4 No. 4 (2025): Oktober 2025
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v4i4.5599

Abstract

Company value represents investors' views on a firm's performance and potential future opportunities. This research seeks to offer empirical proof regarding the impact of Intellectual Capital and Good Corporate Governance on company value, using financial performance as an Intervening variable. The subjects of the study are financial sector firms listed on the Indonesia Stock Exchange (IDX) during the period of 2020 to 2024. This research employs a quantitative approach with purposive sampling, encompassing 9 firms from the financial sector. The methods of data analysis employed consist of descriptive analysis, path analysis, tests for classical assumptions, coefficient of determination (R²), partial t-test, simultaneous F-test, and Sobel test utilizing SPSS 26. The findings indicate that Intellectual Capital has a notable negative influence on company value, whereas Good Corporate Governance does not have a significant impact. Intellectual Capital and Good Corporate Governance both positively and significantly influence financial performance. Nonetheless, financial performance does not greatly impact firm value. At the same time, Intellectual Capital, Good Corporate Governance, and financial performance have a substantial impact on the value of a firm. The Sobel test indicates that financial performance does not act as a mediator between Intellectual Capital, Good Corporate Governance, and firm value
Co-Authors Achmad Ridwan Ahmad Ridwan Andriyani, Desi Baharuddin Dede Suleman Dedi Suharyadi Fatimah Azzahra Hartanti Hartanti, Hartanti Ida Zuniarti, Ida Joko Ariawan Karlina, Eulin Mutia Eka Saputri Nurhayaty, Ety Popon Rabia Adawia Puji Yuniarti Puspasari, Aprilia Putri, Hamida Asoka Ratiyah, - Ridwan , Achmad Rini Martiwi Sabil sabil sabil, sabil Sofyan Marwansyah Sri Rusiyati Sugiarti Sugiarti Syafitri, Anatasya Nur Syahara Attari Said Taat Kuspriyono, Taat Tanika, Gita Tri Yolanda Fasya