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All Journal AKUNTABILITAS Jurnal Strategi Akuntansi EKSPANSI Journal of Economic, Bussines and Accounting (COSTING) Jurnal Aplikasi Akuntansi Jurnal E-Bis: Ekonomi Bisnis Journal of Management and Bussines (JOMB) Jurnal Sosial dan Sains Economics and Business Journal PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Jurnal Keuangan dan Bisnis Jurnal Ekonomi Bisnis Manajemen dan Akuntansi (Jebisma)
Siti Sundari
Universitas Pembangunan Nasional “Veteran” Jawa Timur, Indonesia
Astronomy Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Library & Information Science Physics Social Sciences

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Determinan Akuntabilitas Pengelolaan Dana Desa di Kecamatan Balongpanggang Kabupaten Gresik Vanny Lellyta Indah Novita Sriwulandari; Siti Sundari
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 1 (2023): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i1.7159

Abstract

The accountability of village fund management plays an important role in developing a village. The purpose of this study was to test and prove the effect of village apparatus competence, internal control system, information technology utilization, and community participation on the accountability of village fund management in Balongpanggang District, Gresik Regency. This research was conducted in Balongpanggang District, Gresik Regency, totaling 25 villages. The sample was taken using purposive sampling technique and obtained as many as 150 respondents who had criteria, including village officials who knew about the accountability of village fund management consisting of the village head, village secretary, finance head, planning head, Kasi Kesra, and the Village Consultative Body (BPD). Data collection techniques using primary data sourced from questionnaires. The analysis technique used was SEM-PLS. The results showed that the competence of village officials, technology utilization, and community participation had an effect on the accountability of village fund management in Balongpanggang District, Gresik Regency, while the internal control system had no effect on the accountability of village fund management in Balongpanggang District, Gresik Regency. Keywords: Community Participation, Internal Control System, Utilization of Information Technology, Village Apparatus Competence, Village Fund Management Accountability.
Pengungkapan Corporate Social Resposibility dengan GRI G4 Deni Ariadi; Siti Sundari
Jurnal sosial dan sains Vol. 4 No. 4 (2024): Jurnal Sosial dan Sains
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/jurnalsosains.v4i4.1290

Abstract

Latar Belakang: Sustainability report adalah dokumen non keuangan yang mencakup enam aspek performa. Dokumen ini mengungkapkan data tentang komitmen serta tindakan perusahaan dalam hal sosial dan lingkungan.   Tujuan: Penelitian ini bertujuan untuk menjelaskan dan mengevaluasi bagaimana perusahaan pertambangan mengungkapkan tanggung jawab sosial perusahaan (CSR)  dengan menerapkan Standar Global Reporting Initiative (GRI). Metode: Penelitian ini memanfaatkan Stakeholder Theory. Sumber data yang digunakan dalam penelitian ini merupakan data sekunder. Hasil: hasil yang ditemukan adalah adanya kenaikan perolehan nilai ekonomi sebesar 56% pada tahun 2021 bagi Adaro Energy, Inc. (AEI), serta adanya program Jaminan Hari Tua (JHT) dan Jaminan Pensiun (JP) yang ditanggung oleh Grup Adaro untuk karyawan permanen maupun kontrak. Kesimpulan: Dari analisa disimpulkan bahwa indikator keselamatan dan kenyamanan bekerja yang merupakan indikator pengungkapan tertinggi.
Determinan Kinerja Pemerintah Desa Sidobinangun Kabupaten Lamongan Lailatul Mafruhah; Siti Sundari
Journal of Management and Bussines (JOMB) Vol 5 No 2 (2023): Journal of Management and Bussines (JOMB)
Publisher : IPM2KPE

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/jomb.v5i2.8331

Abstract

This research aims to determine the influence of accountability, competence, internal control and community participation on the performance of the Sidobinangun village government, Deket District, Lamongan Regency. This research collected data through questionnaires distributed to the people of Sidobinangun Village. This study uses analysis in the form of a partial least squares (PLS) model. The conclusion is that the performance of the Sidobinangun village government really requires a high level of accountability and competence from the Sidobinangun village apparatus and is also supported by the high role of the Sidobinangun community, but internal control has not yet had an optimal contribution to the performance of the Sidobinangun village government. Keywords: Accountability, Competence, Internal Control
PENGARUH PENERAPAN PSAK 115 TERHADAP KINERJA KEUANGAN PERUSAHAAN RITEL DAN PERTAMBANGAN Tansen Bavi Adibrata Kristianto; Siti Sundari
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 5 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i5.10147

Abstract

Salah satu cara kinerja keuangan perusahaan dipengaruhi adalah dengan bagaimana standar akuntansi diterapkan. Perubahan dalam standar akuntansi tentu akan mempengaruhi kinerja keuangan. Diyakini bahwa kinerja keuangan juga dipengaruhi oleh ukuran perusahaan. Penelitian ini adalah penelitian kuantitatif dengan penerapan PSAK 115 sebagai variabel eksogen, Debt to Asset Ratio, Return on Asset Ratio, dan Current Ratio sebagai variabel endogen, dan Ukuran Perusahaan sebagai variabel kontrol. Tujuan penelitian ini adalah untuk menguji dan menganalisis pengaruh penerapan PSAK 115 terhadap kinerja keuangan. Populasi penelitian adalah perusahaan yang beroperasi di sektor ritel dan pertambangan yang terdaftar di BEI pada tahun 2020-2022. Purposive sampling digunakan sebagai metode pengambilan sampel. Analisis penelitian menggunakan metode Partial Least Square dengan aplikasi SmartPLS 4.1 sebagai alat uji. Hasil penelitian menunjukkan bahwa penerapan PSAK 115 memiliki pengaruh positif terhadap debt to asset ratio, tidak berpengaruh terhadap return on asset ratio, dan memiliki pengaruh negatif terhadap current ratio. Ukuran perusahaan tidak memiliki pengaruh terhadap ketiga variabel endogen tersebut.
Implications of Digitalization on Governance at Islamic People's Bank: Phenomenological Study at BPRS X Yulianti, Neneng Ina; Yuhertiana, Indrawati; Sundari , Siti
Economics and Business Journal (ECBIS) Vol. 3 No. 6 (2025): September
Publisher : PT. Maju Malaqbi Makkarana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ecbis.v3i6.250

Abstract

Digital transformation at Islamic Rural Banks demands governance that is accountable, secure, and aligned with sharia principles. This study aims to map digital governance practices and formulate prerequisites for safe, compliant, and value-oriented implementation. Using a qualitative phenomenological approach and adopting an active participatory method, data were collected through in-depth interviews, document reviews, and observations with purposive sampling (management, DPS, IT/cybersecurity units, and customers). The analysis refers to the Miles & Huberman model (data reduction–data presentation–conclusion drawing); validity is maintained through source triangulation, member checking, and audit trails. The findings consolidate five key domains: (1) the role of DPS in digital decisions and ongoing supervision, (2) human resource capabilities and risk culture, (3) IT & cybersecurity architecture (data protection, incident response, business continuity), (4) risk management–compliance (synchronization of OJK–DSN–MUI guidelines), and (5) digital customer literacy and experience. The theoretical contribution integrates the Institutional, Accountability, and TAM/UTAUT perspectives to explain the drivers and barriers to adoption. Practically, a risk-based digital governance roadmap is developed that prioritizes cybersecurity governance, strengthening the role of the DPS through digital oversight, and data governance policies.
Pengaruh Intellectual Capital Terhadap Profitabilitas Ira Sukma Yuliawati; Siti Sundari
Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol. 17 No. 3 (2025): Special Issue
Publisher : Faculty of Economics and Business, University of Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/permana.v17i3.985

Abstract

Penelitian memiliki tujuan untuk mengkaji dan membuktikan pengaruh intellectual capital terhadap profitabilitas perusahaan sektor perbankan yang masuk dalam daftar BEI periode 2019-2023 yang menerapkan model Pulic, yaitu Value Added Intellectual Coefficient (VAIC). Studi ini menganalisis pengaruh antara pengelolaan nilai tambah (VAIC) dari tiga potensi internal perusahaan, yaitu Value Added Human Capital (VAHU), Value Added Capital Employed (VACA), dan Structural Capital Value Added (STVA) terhadap profitabilitas perusahaan dengan Return on Equity (ROE). Penelitian ini menerapkan pendekatan kuantitatif dengan menggunakan populasi sebanyak 47 perusahaan sektor perbankan yang terdaftar di BEI periode 2019-2023. Sebanyak 21 perusahaan dipilih sebagai sampel pada penelitian ini dengan menggunakan metode purposive sampling, yaitu teknik pemilihan sampel atas dasar standar tertentu yang relevan dengan fokus penelitian. Merujuk pada hasil penelitian dapat diketahui bahwa VAHU tidak berpengaruh signifikan terhadap profitabilitas, sedangkan VACA dan STVA berpengaruh signifikan terhadap profitabilitas.
DIGITALISASI SISTEM PENJUALAN MENGGUNAKAN APLIKASI ACCURATE PADA PT XYZ Leilanirma Gantari Ariyafan; Siti Sundari
Jurnal Ekonomi Bisnis Manajemen dan Akuntansi (JEBISMA) Vol 3 No 3 (2026): April 2026
Publisher : PT. Media Edutama Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70197/jebisma.v3i3.197

Abstract

The advancement of information technology has prompted companies to digitalize their sales systems in order to enhance transaction efficiency, accuracy, and the reliability of financial information. PT XYZ, a medical equipment manufacturing company with a high volume of transactions and credit facilities, requires an integrated system for managing receivables and controlling cash flow. This study employs a qualitative descriptive method, collecting data through observation and analysis of the company’s internal documents. The research focuses on the implementation of the Accurate software in recording sales transactions, managing inventory and receivables, as well as comparing the efficiency between manual and automated systems. The results indicate that Accurate improves processing time efficiency and ensures greater data accuracy. The system facilitates the generation of receivables reports, invoices, and reconciliations while enhancing transparency and internal control. In conclusion, the digitalization of the sales system through Accurate significantly accelerates sales processes, minimizes input errors, improves the reliability of financial reporting, and supports more effective managerial decision-making.
IMPLEMENTASI ACCURATE DALAM SISTEM PENCATATAN KAS KECIL DAN HUTANG PADA PERUSAHAAN MANUFAKTUR DI SURABAYA Paxia Qanita Izzatiy; Siti Sundari
Jurnal Ekonomi Bisnis Manajemen dan Akuntansi (JEBISMA) Vol 3 No 3 (2026): April 2026
Publisher : PT. Media Edutama Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70197/jebisma.v3i3.198

Abstract

The development of information technology has encouraged companies to shift from manual financial recording systems to digital-based accounting systems. This study aims to describe the implementation of Accurate software in recording petty cash and accounts payable at a manufacturing company located in Surabaya. The research employs a descriptive qualitative method with a case study approach. The findings indicate that prior to the implementation of Accurate, the recording of petty cash and accounts payable was still conducted using Microsoft Excel and had not been carried out optimally, which potentially led to recording errors and required a relatively longer processing time. Following the adoption of Accurate, the recording process became more structured and efficient, as transactions are processed automatically, journal entries are generated directly, and financial information is presented in real time. The implementation of Accurate has been proven to enhance the effectiveness and reliability of the company’s financial recording system.
Co-Authors Alifia Syahdarani Kirana Deni Ariadi Indrawati Yuhertiana Ira Sukma Yuliawati Julian Adib Dawwas Lailatul Mafruhah Leilanirma Gantari Ariyafan Mega Parella Paxia Qanita Izzatiy Regina Wetang Rida Perwita Sari Rina Moestika S Sri Hastuti Sri Hastuti Tansen Bavi Adibrata Kristianto Vanny Lellyta Indah Novita Sriwulandari Yuli Setyaningsih Yulianti, Neneng Ina Zalfa Shafira Qatrunnada