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All Journal JEA17: Jurnal Ekonomi Akuntansi FINANCIAL : JURNAL AKUNTANSI JOURNAL OF BUSINESS AND ECONOMICS RESEARCH (JBE) Jurnal Revenue : Jurnal Ilmiah Akuntansi JEMBATAN (Jurnal Ekonomi, Manajemen, Bisnis, Auditing, dan Akuntansi) Transekonomika : Akuntansi, Bisnis dan Keuangan JOURNAL OF HUMANITIES, SOCIAL SCIENCES AND BUSINESS (JHSSB) Jurnal Bina Bangsa Ekonomika CASHFLOW : CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE
Putri, Andini Utari
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences Other

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PENGARUH KONDISI KEUANGAN PERUSAHAAN, REPUTASI KAP DAN OPINI AUDIT TAHUN SEBELUMNYA TERHADAP AUDIT GOING CONCERN PADA PERUSAHAAN PERTAMBANGAN SUB SEKTOR BATUBARA YANG TERDAFTAR DI BEI TAHUN 2017-2021 Kurniawan, Faiz; Putri, Andini Utari; wildansyah, muhammad
JEMBATAN (Jurnal Ekonomi, Manajemen, Bisnis, Auditing, dan Akuntansi) Vol 7 No 1 (2022): JEMBATAN (Jurnal Ekonomi, Manajemen, Bisnis, Auditing, dan Akuntansi)
Publisher : P3M STIE Mulia Darma Pratama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54077/jembatan.v7i1.144

Abstract

Kelangsungan hidup perusahaan adalah masalah yang sangat berpengaruh bagi pihak di dalam perusahaan yang mempunyai kepentingan, terutama investor. Laporan audit dengan modifikasi mengenai going concern merupakan suatu indikasi bahwa dalam penilaian auditor terdapat risiko auditee tidak dapat bertahan dalam bisnis atau usahanya. Opini audit going concern merupakan sumber informasi bagi pihak di luar perusahaan sebagai pedoman untuk pengambilan keputusan. Faktor–faktor yang mempengaruhi audit going concern pada penelitian ini adalah kondisi keuangan perusahaan, reputasi KAP, dan opini audit tahun sebelumnya. Tujuan penelitian ini yaitu untuk mengetahui perkembangan kondisi keuangan perusahaan, reputasi KAP, dan opini audit tahun sebelumnya dan untuk mengetahui pengaruh kondisi keuangan perusahaan, reputasi KAP, dan opini audit tahun sebelumnya terhadap audit going concern pada perusahaan pertambangan sub sektor batubara yang terdaftar di BEI tahun 2017-2021 secara parsial maupun simultan. Metode penelitian yang digunakan yaitu kuantitatif. Metode analisis data yang digunakan adalah deskriptif dan verifikatif. Pengambilan sampel dilakukan menggunakan purposive sampling dengan jumlah sampel yang digunakan sebanyak 11 perusahaan pertambangan subsektor batubara yang ada di BEI tahun 2017-2021. Metode pengumpulan data menggunakan data sekunder yang berasal dari laporan keuangan sedangkan model analisis data adalah regresi logisitik. Berdasarkan hasil analisis yang dihasilkan kondisi keuangan perusahaan memiliki pengaruh secara parsial terhadap audit going concern. Sedangkan secara simultan ada minimal satu variabel X (kondisi keuangan perusahaan, reputasi KAP, dan opini audit tahun sebelumnya) yang berpengaruh terhadap audit going concern.
THE INFLUENCE OF BUSINESS STRATEGY AND ORGANIZATIONAL CULTURE ON MANAGEMENT ACCOUNTING INFORMATION SYSTEMS Marlina, Ressy; Hertati, Lesi; Putri, Andini Utari
JOURNAL OF HUMANITIES, SOCIAL SCIENCES AND BUSINESS Vol. 2 No. 2 (2023): FEBRUARY
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/jhssb.v2i2.563

Abstract

This study aims to determine the effect of Business Strategy and Organizational Culture on Management Accounting Information Systems for Employees of CV. Srijaya City of Palembang. The selected sample is 40 respondents. The research data was obtained from a questionnaire (primary data). The analysis technique used is multiple linear regression method. The results of data analysis with the help of SPSS 26 showed that the results of the partial hypothesis test (t-test) on business strategy have no significant effect on the management accounting information system. Meanwhile, organizational culture has a significant effect on management accounting information systems. Likewise, the results of the simultaneous test (f-test) based on the coefficient of termination proves that the variables of business strategy and organizational culture simultaneously have a positive and significant effect on the management accounting information system.
THE EFFECT OF GREEN ACCOUNTING AND ENVIRONMENTAL PERFORMANCE ON COMPANY PROFITABILITY Susanti, Ines Dwi; Hertati, Lesi; Putri, Andini Utari
CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE Vol. 2 No. 2 (2023): JANUARY
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/cashflow.v2i2.552

Abstract

This study aims to analyze the effect of green accounting and environmental performance on company profitability (a survey of mining companies listed on the IDX for the 2018-2021 period). This is a quantitative research. Purposive sampling was utilized to choose 12 mining companies trading on the Indonesia Stock Exchange as the data source for this study. Secondary data sources used in this study include information from the annual reports of mining companies traded on the Indonesia Stock Exchange. Descriptive statistics, tests for normality and multicollinearity and heteroscedasticity and autocorrelation, as well as multiple linear regression analysis, followed by the F test, and t tests, were all utilized to analyze the data for this study. The study found that mining companies listed on the Indonesia Stock Exchange benefited financially from Green Accounting and Environmental Performance between 2018 and 2021.
THE IMPORTANCE OF IMPLEMENTING EMKM-BASED FINANCIAL ACCOUNTING STANDARDS (SAK) ON THE PREPARATION OF FINANCIAL STATEMENTS IN SHOP BUSINESSES IN SUKARAME DISTRICT, PALEMBANG Amalia, Hesi Septianti; Tripermata, Lukita; Putri, Andini Utari
CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE Vol. 2 No. 3 (2023): APRIL
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/cashflow.v2i3.581

Abstract

This study aims to determine whether the application of financial accounting standards by shop owners in Sukarame District is in accordance with the Financial Accounting Standards for Micro, Small, and Medium Enterprises (SAK EMKM). The research method used is quantitative. The sample size for this study was 103 shopkeepers who operate businesses such as grocery stores, clothing stores, and clothing stores located in Sukarame District. Purposive sampling techniques were used with certain criteria. The data needed is primary data, collected through distributing questionnaires to shop business actors in Sukarame District. Based on the results of the study, it can be concluded that the Financial Accounting Standards for Micro, Small, and Medium Enterprises (SAK EMKM) have not been fully implemented in the financial statements of SME shops in Sukarame District. MSMEs only prepare simple reports such as profit and loss statements. This is because MSME shops around Sukarame District do not know about the existence of Financial Accounting Standards for Micro, Small, and Medium Enterprises (SAK EMKM). They have never even heard of what SAK EMKM is. This is due to the lack of knowledge of business actors and the low level of government socialization of the preparation of financial statements for SMEs.
PENGARUH PERSEPSI UMKM DAN PENGGUNAAN INFORMASI AKUNTANSI TERHADAP TINGKAT KEBERHASILAN UMKM KOTA PALEMBANG: SURVEI UMKM DI KOTA PALEMBANG Bakti, Melinia; Putri, Andini Utari; Meiriasari, Vhika
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 5 No. 2 (2025): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v5i2.634

Abstract

This research aims to examine the influence of MSME perceptions and use of accounting information on the success rate of MSME. A total of 100 respondents were cellected by distributing questionnaires to MSMEs in the city of Palembang using the Purposive Sampling technique and the Slovin formula. The analysis used in this research is a quantitative method. The resukts if the abalysis show that partially the perception of MSMEs has a negative and significant effecton the seuccess of MSMEs in the city of Palembang with a significant value smaller than the predetermined value (0,000 < 0,05) while the use of accounting information has a significant effect on the success of MSMEs in the City of Palembang with a significant effect on the success of MSMEs in the city of Palembang (0,000 < 0,05).
THE IMPLEMENTATION OF GOOD CORPORATE GOVERNANCE AND THE GOVERNMENT’S INTERNAL CONTROL SYSTEM IN EFFORT TO IMPROVE THE QUALITY OF REGIONAL FINANCIAL REPORTS IN PALEMBANG CITY Anggraini, Leriza Desitama; Putri, Andini Utari
JURNAL AKUNTANSI FINANCEIAL STIE SULTAN AGUNG Vol 9 No 1 (2023)
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37403/financial.v9i1.512

Abstract

The implementation of good corporate governance should be supervised and controlled both internally and externally so that the quality of LKPD can be guaranteed. SPIP also has a role in controlling which has the impact of the presentation of quality financial reports. This study aims to find out how much the implementation of good corporate governance and the government's internal control system is to improve the quality of regional financial reports in Palembang City. This study used a sample of 58 respondents in the Regional Financial and Asset Management Agency (BPKAD) Palembang City. The research method uses descriptive quantitative methods using statistical calculations with SPSS as an analytical tool. In this study, descriptive statistics were used along with reliability, validity, and traditional assumption tests (like the tests for normality, multicollinearity, autocorrelation, and heteroscedasticity), multiple linear regression analysis, and hypothesis testing (like the simultaneous test, partial test, and test of the coefficient of determination). The study's findings indicate that both effective corporate governance and internal control systems have a favourable impact on the accuracy of financial reports. The independent variables of sound corporate governance and an effective internal control system are concurrently positive and significant to the independent variable, which is the calibre of financial reports, according to the statistical test F.Keywords: Governance, Internal Control, Financial Statements
PENGARUH PENERAPAN SISTEM INFORMASI AKUNTANSI DAN KAPABILITAS SUMBER DAYA MANUSIA TERHADAP KUALITAS LAPORAN KEUANGAN UMKM KOTA PALEMBANG Yani, Resti; Putri, Andini Utari; Sari, Rafika
Jurnal Bina Bangsa Ekonomika Vol. 18 No. 1 (2025): Jurnal Bina Bangsa Ekonomika (JBBE)
Publisher : LP2M Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/jbbe.v18i1.719

Abstract

The data source in this research is primary data obtained from distributing questionnaires, with a population of 80,903 MSMEs in Palembang City in 2022. A sample of 100 MSMEs was obtained that implemented an accounting information system using the Slovin formula calculation. The sampling technique uses a non-probability method with purposive sampling technique. The analysis technique uses multiple linear regression. The research results were obtained partially. The application of the Accounting Information System (X1) has a positive and significant effect on the quality of financial reports (Y). Human Resource Capability (X2) has a positive and significant effect on the Quality of Financial Reports (Y). The implementation of the Accounting Information System (X1) and Human Resource Capabilities (X2) have a positive and significant effect simultaneously or together on the Quality of Financial Reports (Y).
THE EFFECT OF PLANNING, FERTILIZER INVENTORY CONTROL, AND SUSTAINABILITY REPORTS ON PALM OIL SEEDLING SALES AT CV. TRANS BAROKAH MANDIRI Khayrani, Putri Afifah; Tripermata, Lukita; Putri, Andini Utari
JEA17: Jurnal Ekonomi Akuntansi Vol 10 No 1 (2025): April
Publisher : Universitas 17 Agustus 1945 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30996/jea17.v10i1.13038

Abstract

Fertilizer inventory planning and control are crucial aspects in improving the effectiveness of distribution and sales of oil palm seedlings. This study aims to analyze the effect of fertilizer inventory planning, fertilizer inventory control, and sustainability reports on the sales of oil palm seedlings at CV. Trans Barokah Mandiri. This research was conducted in Palembang City using a quantitative descriptive research method. The population in this study consists of fertilizer inventory reports from 2021 to 2023 at CV. Trans Barokah Mandiri, with a sample size of 36, obtained from a total research period of three years (2021-2023) with data division based on months, i.e., 12 months per year. Data were analyzed using multiple linear regression with SPSS version 26. The results showed that partially, fertilizer inventory planning had a significant effect on the sales of oil palm seedlings, while fertilizer inventory control and sustainability reports did not have a significant effect. Simultaneously, the three independent variables had a significant effect on the sales of oil palm seedlings.
Pengaruh Struktur Modal Dalam Memoderasi Struktur Aktiva, Ukuran Perusahaan, Risiko Bisnis Terhadap Nilai Perusahaan Ramadhani, Suci; Permata, Lukita Tri; Putri, Andini Utari
Journal of Business and Economics Research (JBE) Vol 6 No 1 (2025): February 2025
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jbe.v6i1.7046

Abstract

This study aims to analyze the effect of asset structure, firm size, and business risk on firm value, with capital structure as a moderating variable. The research focuses on automotive and components subsector companies listed on the Indonesia Stock Exchange (IDX) for the period 2021–2023, using a descriptive quantitative approach. The data utilized consists of annual financial reports analyzed using moderation regression methods. The findings reveal that asset structure and firm size do not have a significant effect on firm value. Conversely, business risk has a significant negative effect on firm value. Capital structure fails to moderate the relationship between firm size and firm value. Collectively, the influence of the independent variables on firm value is entirely significant. This study has important implications for company management in enhancing asset management efficiency, transparency in managing business risks, and optimizing capital structure. For investors, the findings emphasize the importance of evaluating business risks and capital structure in investment decision-making. Future researchers are recommended to incorporate external factors such as macroeconomic conditions or regulations, as well as additional variables like profitability or liquidity, for a more comprehensive analysis
The Effect of Liquidity, Solvency, Profitability and Activity Ratios on Company Value in Food & Beverage Sub-Sector Manufacturing Companies Listed on the IDX in 2019-2023 Fadhilsyah, Muhammad; Putri, Andini Utari; Ratu, Mutiara Kemala
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 5 No. 3 (2025): May 2025
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v5i3.915

Abstract

The food and beverage industry in Indonesia, particularly companies on the Indonesia Stock Exchange (IDX), is dealing with economic challenges affecting financial performance and market value. Challenges include decreased consumer purchasing power, higher production costs, and market uncertainty leading to low investor confidence. This situation complicates the evaluation of company value, requiring a thorough understanding of factors influencing value, such as financial ratios. This study has originality in examining the effect of financial ratios such as liquidity, solvency, profitability, and activity on company valuation in the food and beverage sector listed on the IDX. This study aims to explore the relationship between these ratios and firm value in the period 2019 to 2023, and provide a clearer picture for investors and managers in making strategic decisions based on solid financial data. The research in this study is conducted using a quantitative approach. A deliberate sampling technique was used to choose 27 businesses within a 5-year timeframe, totaling 135 samples. Secondary data from www.idx.co.id was utilized for the analysis through the use of multiple linear regression in the SPSS version 26 software. The findings of the research reveal that company value is influenced significantly by liquidity (CR), solvency (DER), profitability (ROA), and activity (TATO). The results show simultaneously that the influence of liquidity, solvency, profitability and activity has an effect on company value. This research aims to provide investors with precise financial insights while establishing frameworks for future studies that incorporate additional factors and broader sampling periods.
Co-Authors Amalia, Hesi Septianti Anggraini, Leriza Desitama Bakti, Melinia Fadhilsyah, Muhammad Khayrani, Putri Afifah Kurniawan, Faiz Lesi Hertati, Lesi Marlina, Ressy Meiriasari, Vhika Permata, Lukita Tri Rafika Sari Ratu, Mutiara Kemala Suci Ramadhani, Suci Susanti, Ines Dwi Tripermata, Lukita wildansyah, muhammad Yani, Resti