Article Per Year (5 Year)
p-Index From 2020 - 2025
0.947
P-Index
This Author published in this journals
All Journal Krisna: Kumpulan Riset Akuntansi International Journal of Supply Chain Management GEMA : Jurnal Gentiaras Manajemen dan Akuntansi NEAR: Jurnal Pengabdian kepada Masyarakat E-JURNAL AKUNTANSI
Sumiyati, Lydia
Unknown Affiliation
Humanities Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Library & Information Science Nursing Public Health Social Sciences Transportation Other

Published : 9 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 9 Documents
Search

 1 
PENGARUH KECENDERUNGAN IMPLEMENTASI SISTEM INFORMASI AKUNTANSI MENGHADAPI DIGITALISASI UMKM DI BANDARLAMPUNG Imelda Sinaga; Agnes Susana Merry Purwanti; Lydia Sumiyati Sumiyati
KRISNA: Kumpulan Riset Akuntansi Vol. 13 No. 2 (2022): KRISNA: Kumpulan Riset Akuntansi
Publisher : Fakultas Ekonomi, Program Studi Akuntansi, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/kr.13.2.2022.191-201

Abstract

The government is targeting MSME actors to be digitally literate to simplify their business processes. But on the other hand, MSMEs have obstacles in the low quality of human resources, less than optimal support systems, namely the availability of infrastructure, incentives, access to information, and ineffective policies and regulations that still need to be addressed in the National RPJM. For this reason, the MSME business process must be addressed, one of which is the implementation of an SIA (Accounting Information System) to face digitalization. The purpose of this study is to analyze variables that tend to implement AIS so that internal parties and stakeholders can improve and improve Information Technology (IT) owned by MSMEs in Bandarlampung. The research method used is multiple linear regression using primary data on MSMEs in Bandarlampung. The results show that the influential variable is organization readiness. This means that MSMEs are willing and ready to implement AIS for the accounting information management process but have no effect on the relative advantage variable, complexity,compatibility, top management support, employee's IT competence, competitive pressure, government support, and internal control. This is because the MSMEs and stakeholders have not been adequate in implementing SIA. After all the IT used is not ready, investment and appropriate human resources are needed, still oriented to production, not market demand so that it becomes a challenge in the government's strategic plans in the future.
ANALISIS RASIO KEUANGAN TERHADAP RETURN SAHAM SEKTORFOOD AND BEVERAGE Lydia Sumiyati
GEMA : Jurnal Gentiaras Manajemen dan Akuntansi Vol 8 No 2 (2016): GEMA : Jurnal Gentiaras Manajemen dan Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Gentiaras

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The objective of this study is toexamine the influence of Net Profit Margin, Current Ratio,Debt to Equity Ratio, Inventory Turnover and Price Earning Ratio against to stock return on themanufactur companies of Food and Beverages Sectors periode 2010-2014 partially. The populationin this research were the companies on Food and Beverages Sectors was listed in Indonesia StockExchange periode 2010-2014 and for the sampel were 6 companies by purposive samplingmethode.Independent variabel in this research were Net Profit Margin, Current Ratio, Debt to EquityRatio, Inventory Turnover and Price Earning Ratio. Dependent variabel were stock return. Theanalysis technique used multiple regression analysis and hypotheses test used T-test. It also madethe classic assumption test covering multicollinierity test, autocorrelation test, normally test, andheteroskedasticity test.In this research, partial NPM, CR, DER, ITO, and PER have not significant influence on thefood and baverages company’s stock return. Significance value of NPM 0,142 with α = 0,05 wheresig (0,142) > α (0,05), value of CR 0,851 with α = 0,05 where sig (0,851) > α (0,05), value of DER0,916 with α = 0,05 where sig (0,916) > α (0,05), value of ITO 0,586 with α = 0,05 where sig (0,586)> α (0,05), and value of PER 0,767 with α = 0,05 where sig (0,767) > α (0,05).
FAKTOR-FAKTOR YANG MEMPENGARUHI HARGA SAHAM PERUSAHAAN SEKTOR PROPERTI Lydia Sumiyati
GEMA : Jurnal Gentiaras Manajemen dan Akuntansi Vol 7 No 1 (2015): GEMA : Jurnal Gentiaras Manajemen dan Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Gentiaras

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This researh aims to analyze about how is the influence of the financial performance of thecompany that is focused to the Price Earning Ratio (PER), Earning Per Share (EPS) and Return onAsset (ROA) toward the stock price in the company property period 2008 − 2012.The companies in this researh are BSDE (Bumi Serpong Damai Tbk), PWON (PakuwonJati Tbk), and ASRI (Alam Sutera Realty Tbk)) and taken by certain criteria which are the most liquidproperty companies (the frequency of occurrence of selling − buying shares) registered in theIndonesia Stock Exchange and included in the list of company IDX30. The methods of analysis thatwere used in this research by using F Test, T Test, Coefficient Determinants, and Linear RegressionTest.The results showed that PER, EPS, and ROA had significant influence toward stock prices.For PER had a positive influence but not significant influence towards stock prices, and EPS had asignificant positive influence towards stock prices, and ROA had a significant influence and negativeinfluence toward the company's stock price property sector
PENGARUH INDEPENDENSI DAN KOMITMEN ORGANISASI TERHADAP KUALITAS AUDIT Riswan -; Lydia Sumiyati
GEMA : Jurnal Gentiaras Manajemen dan Akuntansi Vol 5 No 2 (2013): GEMA : Jurnal Gentiaras Manajemen dan Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Gentiaras

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research aims to obtain the empirical evidences whether independence andorganizational commitment partially give the positive influences to audit’s quality. The research isconducted to the independent auditor from various Public Accountant Offices by spreading closedquestioners to the chosen location as the sample. The technique sample taking used sampling area,then the data were analysed using Structural Equation Modelling that based on covariance structure,called Linear Structural Relations (LISREL). This modeling technique consists of the measurementmodel and structural model. Measurement model used to measure the dimensions that form a factoror latent variable, whereas the structural model describes the influence and relations betweenconstructs or latent variables.The research’s result concludes that independence and organization commitment partiallygive the positive influences and significant to audit’s quality.
ANALISIS SISTEM PERSEDIAAN BARANG DAGANG TERHADAP LABA PERUSAHAAN PADA CV DWI KURNIA Lydia Sumiyati
GEMA : Jurnal Gentiaras Manajemen dan Akuntansi Vol 2 No 1 (2011): GEMA : Jurnal Gentiaras Manajemen dan Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Gentiaras

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

On the trading company of course items that are the object is still primarily held goods(purchased) for resale. Such goods are called merchandise inventory.Merchandise inventory recording procedures between one company with another companythat is different. There are systems that use LIFO (last in, first out), ie goods that had been long inthe company that will be sold first. There was also some use the FIFO (first in, first out), ie goods thatenter first in the company's first to be sold anyway.In doing these calculations can be seen the extent to which the effectiveness of thecompany in recording of inventory with a different method. Then how the distribution of merchandiseso they can be up to the hands of consumers so that companies can achieve the optimal profit.
EFEKTIVITAS SISTEM PENGENDALIAN INTERNAL PERSEDIAAN OBAT PADA RUMAH SAKIT PANTI SECANTI GISTING Lydia Sumiyati
GEMA : Jurnal Gentiaras Manajemen dan Akuntansi Vol 2 No 2 (2011): GEMA : Jurnal Gentiaras Manajemen dan Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Gentiaras

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

As a non-profit Panti Secanti Hospital Gisting face serious challenges in the midstof intense competition with other health institutions are growing rapidly and is oriented tothe achievement of profit. This study aimed to determine the implementation of internalcontrol system of drug supply at Panti Secanti Hospital Gisting. This is done as an effortto find solutions to the factors that can support the efficiency and effectivity of theHospital.The study reveals that internal control systems of medicines in the Nursing PantiSecanti Hospital Gisting was not in accordance with the princip les that apply generally.There are three things necessary to the attention of hospital management, theorganizational structure, narrative and segregation of duties procedures and systems.Third this has obvious need for achange and adjustment or repairas necessary. With themanagement changes are expected to provide positive impact and support the efficiencyand effectiveness of the Hospital.
Model of the Empowerment of Governance Based on the Human Resource Management for Supply Chains in Higher Education Anuar Sanusi; Suhendro Y. Irianto; Lydia Sumiyati
International Journal of Supply Chain Management Vol 8, No 6 (2019): International Journal of Supply Chain Management (IJSCM)
Publisher : International Journal of Supply Chain Management

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The change management in higher education governance is able to adapt into a global change of businesses and sustainable technologies based on supply chain strategy. This study aims to assess the empowerment profile-based on the change management governance quality by human resource management. This research uses quantitative method to collecting data and documentation by triangulation technique to determine the main factors of quality policy, mechanism of reference preparation theory to fit theoretical reference and quality guarantee. The results show that there are changes of quality based on the governance management because of the main factor or the quality target indicators. The next result is the leadership variable which is main factor in accountable management, which of the good indicators to assess the overall management of universities proven indirectly to have is one a positive impact on changes in the performance of higher education management. This shows evidence that universities must consider the implementation of visionary leadership factors to improve the performance of human resource management in universities.
Penguatan Sumber Daya Manusia Melalui Pelatihan Keterampilan Pengisian SPT dalam Meningkatkan Kualitas Pelaku UMKM IWAPI Lampung Victoria Ari Palma Akadiati; Imelda Sinaga; Agnes Susana Merry Purwati; Lydia Sumiyati
NEAR: Jurnal Pengabdian kepada Masyarakat Vol. 1 No. 1 (2021): NEAR
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Sangat pentingnya peran perguruan tinggi dalam edukasi pajak maka dalam mengoptimalkan peran serta dalam pengabdian kepada masyarakat dibidang perpajakan penulis menyelenggarakan penyuluhan dan pelatihan kepada masyarakat berbasis UMKM dengan mengangkat tema kegiatan pelatihan dan pendampingan pengisian SPT Tahunan UMKM sebagai penguatan SDM dengan peserta adalah anggota DPD IWAPI Lampung. Pelaksanaan kegiatan melalui metode:1) Perencanaan dengan melakukan identifikasi masalah dan pengumpulan data melalui observasi, dokumentasi dan wawancara. 2) Persiapan dengan menghubungi Mitra dalam menentukan tempat dan tanggal pelaksanaan, jumlah peserta yang akan hadir, mempersiapkan materi dan formulir-formulir yang dapat diisi langsung oleh para peserta. 3) Pelaksanaan pemberian materi, latihan pengisian formulir dan tanya jawab. 4) Evaluasi dan kesimpulan atas kegiatan yang dilaksanakan. Hasil capaian Kegiatan Pengabdian Kepada Masyarakat yaitu anggota DPD IWAPI Lampung mendapatkan manfaat dan pencerahan dalam memiliki sikap semangat yang muncul kembali (optimis) untuk menggeluti kembali usaha yang ditekuni, dapat mempraktekkan secara langsung pengisian SPT Tahunan 1770 Wajib Pajak Orang Pribadi Penghasilan Bruto Tertentu (PP-23), mengetahui cara pengisian Formulir SPT Tahunan 1771 Wajib Pajak Orang Pribadi Penghasilan Bruto Tertentu (PP-23 Tahun 2018), peserta sangat antusias dalam memperhatikan, mempraktekkan dan berdiskusi cara mengakses dan menggunakan aplikasi pengisian dan pelaporan pajak secara online menggunakan E-Form
Dampak Implementasi Sistem Informasi Akuntansi atas Kualitas Data Keuangan UMKM Saat Pandemi di Bandar Lampung Victoria Ari Palma Akadiati; Imelda Sinaga; Lydia Sumiyati
E-Jurnal Akuntansi Vol 32 No 10 (2022)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2022.v32.i10.p12

Abstract

The implementation of SIA (Accounting Information System) has led to modern accounting departments in organizations such as MSMEs for financial management. However, most MSME owners do not realize the importance of this. The purpose of this study is to re-investigate the impact of the implementation of AIS on the quality of MSME financial data in Bandarlampung. The study used quantitative data using a questionnaire on the multiple linear regression method. The population used was 417 MSMEs and the sample used was 200 MSMEs in Bandar Lampung. The results showed that the information system application variables, input variables in the accounting information system application, and security variables from the AIS application had a significant positive effect on the quality of financial data. This means that the implementation of AIS in MSMEs must be maintained and the use of information technology increased in accordance to the improve the quality of MSME financial data for its users. This is because the existence of technology such as AIS can make it easier for users to make decisions from evaluating financial performance for the sustainability of MSME businesses. Keywords: AIS; MSME; Data; Financial.
Co-Authors Agnes Susana Merry Purwanti Anuar Sanusi Imelda Sinaga, Imelda Riswan - Suhendro Y. Irianto Victoria Ari Palma Akadiati