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All Journal Perisai : Islamic Banking and Finance Journal Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Media Mahardhika International Journal of Religious and Cultural Studies Jurnal Ilmiah Edunomika (JIE) Ilomata International Journal of Tax and Accounting EMBISS: Jurnal Ekonomi, Manajemen, Bisnis, Sosial Transekonomika : Akuntansi, Bisnis dan Keuangan Sibatik Journal : Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan JOURNAL OF HUMANITIES, SOCIAL SCIENCES AND BUSINESS (JHSSB) Jurnal Bina Bangsa Ekonomika Journal of Management, Accounting, General Finance and International Economic Issues (MARGINAL) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Journal of Artificial Intelligence and Digital Business International Research of Multidisciplinary Analysis Journal of Islamic economics Perspectives (JIEP) JEMABITEK JEPENDIMAS Journal of International Accounting, Taxation and Information Systems Journal of Economics, Management, Accounting, Business, Educational, Technology, and Social Science Journal of Economics, Business, Management, Accounting And Social Sciences (JEBMASS)
Miya Dewi Suprihandari
STIE Mahardhika Surabaya
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

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Implementasi Sak Emkm dan Pengendalian Internal Sebagai Upaya Meningkatkan Kualitas Informasi Keuangan UMKM (Toko WJS) Oktavia Amanda Pratiwi; Taufik Kurniawan; Miya Dewi Suprihandari
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 5 No. 2 (2026): Mei-Juli
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v5i2.8597

Abstract

Penelitian ini bertujuan untuk menganalisis praktik pencatatan keuangan dan pengendalian internal pada Toko WJS serta menyusun laporan keuangan yang sesuai dengan Standar Akuntansi Keuangan untuk Entitas Mikro, Kecil, dan Menengah (SAK EMKM). Permasalahan yang dihadapi Toko WJS adalah pencatatan transaksi yang masih sederhana dan belum terstruktur sehingga informasi keuangan yang dihasilkan belum akurat dan belum dapat digunakan secara optimal sebagai dasar pengambilan keputusan usaha. Selain itu, belum adanya pemisahan fungsi dan tugas dalam pengelolaan keuangan menyebabkan sistem pengendalian internal belum berjalan secara efektif. Penelitian ini menggunakan metode deskriptif kualitatif dengan teknik pengumpulan data melalui observasi, wawancara, dan dokumentasi. Data yang diperoleh kemudian dianalisis untuk mengetahui kondisi pencatatan keuangan dan penerapan pengendalian internal pada usaha tersebut. Hasil penelitian menunjukkan bahwa sistem pencatatan keuangan Toko WJS masih terbatas pada pencatatan kas masuk dan kas keluar tanpa penyusunan laporan posisi keuangan, laporan laba rugi, dan catatan atas laporan keuangan sesuai SAK EMKM. Pengendalian internal yang diterapkan juga belum memadai karena seluruh aktivitas pengelolaan keuangan masih dilakukan oleh satu pihak tanpa adanya pembagian tugas yang jelas. Kondisi tersebut berpotensi menimbulkan kesalahan pencatatan, kecurangan, serta kesulitan dalam melakukan evaluasi kinerja usaha. Penelitian ini berhasil menyusun laporan keuangan Toko WJS sesuai dengan SAK EMKM dan memberikan rekomendasi perbaikan pengendalian internal yang dapat diterapkan oleh pemilik usaha guna meningkatkan akurasi informasi keuangan, efektivitas pengelolaan usaha, dan kualitas pengambilan keputusan bisnis.
Analisis Faktor-Faktor Yang Mempengaruhi Minat Mahasiswa Program Studi Akuntansi Untuk Menjadi Guru Maharani Putri Priyani; Ramadani Ladysie; Putri Kuning Sri Wedari; Mayang Saputri; Lince Lidia Sagala; Miya Dewi Suprihandari
JOURNAL OF ECONOMICS, BUSINESS, MANAGEMENT, ACCOUNTING AND SOCIAL SCIENCES Vol. 1 No. 3 (2023): MARCH 2023
Publisher : PUTRA JAWA PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63200/jebmass.v1i3.31

Abstract

This study aims to determine the factors that influence the interest of accounting students in the study program to pursue a career in teaching. A qualitative descriptive approach was used to collect data based on respondents' answers, enabling the identification of factors that shape the interest of accounting students in becoming teachers. The factors explored include internal factors such as motivation and perception, as well as external factors such as family and peer environment. The study population consists of accounting students from the class of 2022 at STIE Mahardika Surabaya. The findings reveal that the main factors influencing accounting students' interest in becoming teachers are their perception of the teaching profession and the influence of the family and peer environment. Ultimately, it can be concluded that perception is the most significant internal factor impacting their interest.
ANALISA PERBANDINGAN EFEKTIVITAS SISTEM PENJUALAN SECARA DIGITAL DAN NON DIGITAL PRODUK MIE KERING PT. SURYA PRATISTA HUTAMA Rizky Marshanda Putri Arifin; Miya Dewi Suprihandari
JOURNAL OF ECONOMICS, BUSINESS, MANAGEMENT, ACCOUNTING AND SOCIAL SCIENCES Vol. 2 No. 4 (2024): MAY 2024
Publisher : PUTRA JAWA PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63200/jebmass.v2i4.133

Abstract

PT Surya Pratista Hutama (SUPRAMA) is one of the major industries producing dry noodles in East Java. To expand and develop its dry noodle products, a well-structured and evenly distributed sales system is crucial for sustained business growth. In this context, both digital and non-digital sales systems have emerged as viable options. Particularly in this digital age, numerous tools and platforms facilitate business development for entrepreneurs. The research methodology employed in this study is qualitative, utilizing an evidence-based literature review approach. Every business requires an efficient and appropriate sales system to support continuous growth. Consequently, companies must adopt both digital and non-digital sales strategies. Digital sales systems, prevalent in today's technological landscape, offer ease and speed in conducting transactions. Findings from this study underscore the significant impact of digital and non-digital sales systems on business development, representing a progressive step towards enhancing business awareness. Expanding distribution networks and intensifying promotional efforts through digital marketing are key strategies highlighted in this research.
ANALISIS PERBANDINGAN TARIF PEMOTONGAN PPH PASAL 21 BERDASARKAN PERATURAN PEMERINTAH NO. 58 TAHUN 2023 DAN TARIF EFEKTIF RATA-RATA TAHUN 2024 (Studi Kasus PT Maheswari Daya Gemilang) Putri Diana Sari; Miya Dewi Suprihandari
JOURNAL OF ECONOMICS, BUSINESS, MANAGEMENT, ACCOUNTING AND SOCIAL SCIENCES Vol. 2 No. 4 (2024): MAY 2024
Publisher : PUTRA JAWA PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63200/jebmass.v2i4.136

Abstract

The basis for this research is the application of the new regulation on the rate of Income Tax (PPh) 21 through Government Regulation no. 58 of 203 which is the previous regulation, and in 2024 the Indonesian government began implementing a new rule, namely the Average Effective Rate 2024. In this research, a qualitative approach with the type of case study is used. The purpose of this research is to understand the phenomena experienced by the research subject, which is PT Maheswari Daya Gemilang, which is currently facing changes in PPh 21 rates. Not only that, the purpose of this research is to find out the overall how the company manages and implements policy changes in taxation rates. In addition, documentation studies are used to collect data by examining company documents related to the implementation of taxation policies, especially in the application of PPh chapter 21 rates. This research shows that the application of the Average Effective Rate 2024 has a good impact because its application is easier and more efficient because the TER rate system facilitates the calculation of tax calculations to be faster and more accurate.
IMPLEMENTASI STOCK OPNAME DALAM MENINGKATKAN PENGENDALIAN INTERN PADA KOPERASI KARYAWAN (Studi Kasus Koperasi Karyawan PT. Platinum Ceramics Industry Lebaniwaras, Kec. Wringinanom, Kab. Gresik) Muthi Dwika Ningrum; Miya Dewi Suprihandari
JOURNAL OF ECONOMICS, BUSINESS, MANAGEMENT, ACCOUNTING AND SOCIAL SCIENCES Vol. 2 No. 4 (2024): MAY 2024
Publisher : PUTRA JAWA PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63200/jebmass.v2i4.145

Abstract

In order to maintain the quality of the cooperative, the warehousing system must also be maintained so that the stored goods are controlled both physically and systemically, so that this makes it easier for employees to run the wheels of work optimally and efficiently. One of the things that can be done to control the stock of goods is stock-opname. This research is motivated because stock-opname activities can maintain the quality of inventory and maximise development activities in employee cooperatives. The purpose of this study was to determine (1) How to implement stock-taking in improving internal control in the PCI Employee Cooperative. (2) How is the implementation of internal control systems and procedures over the inventory of trade goods applied to the PCI Employee Cooperative. This research uses a qualitative approach; information is collected through interviews, observations, and documentation before being subjected to descriptive analysis. Primary and secondary data are used as data sources in this study. The results showed that the PCI Employee Cooperative in conducting stock-opname was able to implement in accordance with the principles of internal control, which included separation of duties, authorisation and documentation, physical and asset control, independent examination, reporting and feedback. PCI Employee Cooperative also shows that it has implemented adequate internal control systems and procedures over trade goods inventory, seen from several aspects such as a conducive control environment, appropriate risk assessment, effective control activities, periodic stock-taking, detailed and accurate recording systems, and clear receiving, storing and issuing procedures.
ANALISIS MANAJEMEN PAJAK PADA PERUSAHAAN ADIPRIMA SURAPRINTA : STUDI KASUS PADA INDUSTRI PERCETAKAN Sukma Ali Winata; Miya Dewi Suprihandari
JOURNAL OF ECONOMICS, BUSINESS, MANAGEMENT, ACCOUNTING AND SOCIAL SCIENCES Vol. 2 No. 5 (2024): JULY 2024
Publisher : PUTRA JAWA PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63200/jebmass.v2i5.150

Abstract

This study aims to analyze the implementation of tax management at PT Adiprima Suraprinta, one of the leading printing companies in Indonesia. Tax management is an important element in corporate financial management, especially in the printing industry which has capital-intensive characteristics and faces fierce competition. The research method used is a case study with a qualitative approach. Data were collected through in-depth interviews with the management of PT Adiprima Suraprinta, document review, and field observations. Data analysis was carried out descriptively to identify the tax management strategies applied, the factors that influence them, and their impact on the company's financial performance. The results showed that PT Adiprima Suraprinta implemented several tax management strategies, such as utilizing tax incentives, managing fixed assets, and optimizing tax planning. Factors that influence the implementation of tax management in this company include capital structure, industry characteristics, and government tax policy. The implementation of effective tax management is proven to increase the efficiency of the tax burden and have a positive impact on company profitability. The findings of this study can provide valuable insights for other companies in the printing industry in strategically managing tax management to improve competitiveness and financial performance.
Media Sosial sebagai Jembatan Informasi dan Empowering Petani dan Sistem Pangan Global Miya Dewi Suprihandari
JOURNAL OF ECONOMICS, BUSINESS, MANAGEMENT, ACCOUNTING AND SOCIAL SCIENCES Vol. 2 No. 6 (2024): SEPTEMBER 2024
Publisher : PUTRA JAWA PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63200/jebmass.v2i6.154

Abstract

Social media has great potential to empower farmers in Indonesia by providing greater access to information and connecting them directly with the market. This technology helps farmers gain market knowledge and farming practices more efficiently while reducing dependence on middlemen. However, challenges such as limited internet infrastructure and low digital literacy still hinder optimal utilization. This research used a qualitative approach with an exploratory case study. Data was collected through in-depth interviews with farmers who use social media, an online survey of farming communities, and content analysis on digital platforms. This method aims to understand how digital technology supports farmers in diverse socio-economic contexts. Results show that social media improves market access, transparency and distribution efficiency, thereby strengthening the position of smallholder farmers in the food system. However, optimizing its benefits requires the support of adequate internet infrastructure and digital literacy training. With these steps, social media can be an effective tool to empower farmers, improve their welfare, and create a more inclusive and sustainable food system.
Pola Pembelajaran yang Dilakukan oleh Dosen dalam Mengembangkan Kesadaran Beretika pada Mahasiswa Akuntansi: (Studi Kasus pada Jurusan Akuntansi STIE Mahardhika Surabaya) Anggi Oktita Wati; Amin Sadiqin; Miya Dewi Suprihandari
JOURNAL OF ECONOMICS, BUSINESS, MANAGEMENT, ACCOUNTING AND SOCIAL SCIENCES Vol. 3 No. 1 (2024): NOVEMBER 2024
Publisher : PUTRA JAWA PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63200/jebmass.v3i1.166

Abstract

This study aims to examine the learning patterns applied by lecturers in developing ethical awareness in accounting students at STIE Mahardhika Surabaya. Ethical awareness is one of the important aspects in accounting education, considering the role of accountants in maintaining integrity and transparency in financial reporting. The research method used is a case study with a qualitative approach, which involves observation, in-depth interviews, and document analysis. The results showed that lecturers used various learning strategies, such as case discussions, simulations, and integration of ethical values into the curriculum, to strengthen students' understanding and ethical awareness. It was also found that varied and interactive learning patterns contributed significantly to the improvement of students' ethical awareness. This study concludes that the development of ethical awareness in accounting education can be more effective if supported by learning methods that are contextual and relevant to the ethical challenges faced in the real world.
Co-Authors ., Mahmudah Abdillah, Hasan Ahmad, Muhammad Ali Amin Sadiqin Andriana, Balqis Ersa Anggi Oktita Wati Ardi Setyawan, Mohammad Ari Susanto ARI SUSANTO Bambang Sri Wibowo Diah Ayu Sanggarwati Dyah Wulansari Dyah Wulansari Emmywati Fitri Nur Latifah Fitriya, Wahyu Haider, Ajlal Hanifah Hasan Abdillah Hayati, Cucu Iman Supriadi Kamudu, Fitria Komariah, Fitri Kusuma Adi Rahardjo Kusumaningtyas, Menur Lazuardi, Sofyan Lince Lidia Sagala Ma'ruf, Muhammad Maharani Putri Priyani Mahmudah . Mahmudah Mahmudah Manape, Leonard Adrie Masyhuri, Mohammad Ali Mayang Saputri Mochamad Ardi Setyawan Mohammad Ali Masyhuri Mohammad Ali Masyhuri Mohammad Ardi Setyawan Mohammad Zainuddin, Mohammad Muhammad Ali Ahmad Muhammad Ali Masyhuri Muhammad Ali Masyhuri Muhammad Aly Umar Muhammad Aly Umar Muhammad Syauqi Muslikun Muthi Dwika Ningrum Ningrum, Muthi Dwika Nurul Iman Nurul Iman Oktavia Amanda Pratiwi Parwita Setya Wardhani Pristiwantiyasih Pristiwantiyasih Pristiwantiyasih, Pristiwantiyasih Putri Arifin, Rizky Marshanda Putri Diana Sari Putri Kuning Sri Wedari Putri, Salsa Shabilla Raharjo, Kusuma Adi Ramadani Ladysie Risxa Ayu Rizky Marshanda Putri Arifin Rulam Ahmadi Rulam Ahmadi Sari, Aprilia Rofiana Sari, Putri Diana Setyawan, Mochamad Ardi Setyawan, Mochamad Ardi Sholicha, Dinia Nikmatus Sofyan Lazuardi Sri Lestari SRI LESTARI Sri Wahyuni Stafrezar, Burhan Subandoro, Agus Sukma Ali Winata Taufik Kurniawan Teguh Purnomo Teguh Purnomo Teguh Purnomo, Teguh Wati, Anggi Oktita Wenni Indita Yuliardani Wenni Indita Yuliardani, Wenni Indita Winata, Sukma Ali Yayah Atmajawati Yuli Kurniawati Yuli Kurniawati, Yuli Yustika, Siska