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All Journal IKRA-ITH EKONOMIKA Jurnal Teknologi Terpadu Journal of Information System, Applied, Management, Accounting and Research FINANCIAL : JURNAL AKUNTANSI JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Management Studies and Entrepreneurship Journal (MSEJ) REMIK : Riset dan E-Jurnal Manajemen Informatika Komputer Journal of Computer Networks, Architecture and High Performance Computing Akrab Juara : Jurnal Ilmu-ilmu Sosial Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) STUDI PELAKSANAAN SELFMEDICATION PADA PENDERITA DIARE BERDASARKAN TINGKAT PENGETAHUAN MASYARAKAT PESISIR KECAMATAN SOROPIA KABUPATEN KONAWE International Journal Of Science, Technology & Management (IJSTM) International Journal of Educational Research and Social Sciences (IJERSC) Akasia: Artikel Ilmiah Sistem Informasi Akuntansi ProBisnis : Jurnal Manajemen JAMANTA Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi International Journal of Informatics, Economics, Management and Science Info Abdi Cendekia International Journal of Emerging Issues in Islamic Studies Equivalent: Jurnal Ilmiah Sosial Teknik Jurnal Mahasiswa Akuntansi Ekonomia Al Urwah : Sharia Economics Journal Jurnal Ilmiah Mahasiswa Akuntansi Universitas Tulungagung JMAEKA: Jurnal Manajemen Ekonomi Akuntansi
Ninuk Riesmiyantiningtias
Universitas Bina Sarana Informatika
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mechanical Engineering Medicine & Pharmacology Neuroscience Physics Public Health Social Sciences Transportation Other

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ANALYSIS OF FINANCIAL SHENANIGANS IN PT PERTAMINA PATRA NIAGA'S FINANCIAL REPORT Ninuk Riesmiyantiningtias; Rizky Amalia; Amalia Tresna Fadhilah
Akrab Juara : Jurnal Ilmu-ilmu Sosial Vol. 10 No. 3 (2025): Agustus
Publisher : Yayasan Azam Kemajuan Rantau Anak Bengkalis

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Abstract

This study aims to analyze the financial statements of PT Pertamina Patra Niaga using Common Size Analysis which compares components in the company's financial statements and concludes with the detection that is common in shenanigans. The analysis of the case study of oil and refinery product governance irregularities involving PT Pertamina Patra Niaga was carried out by analyzing in depth the data in the financial statements. The type of research conducted is descriptive with a case study method using a combination of quantitative and qualitative statistical research techniques. The research data obtained is secondary data in the form of financial statements of PT Pertamina Patra Niaga for the period of 2020 – 2023. The results of the study show that there is no significant early detection of financial shenanigans. The company's financial performance is quite good, especially in terms of profitability and liquidity despite fluctuations
The Influence of Incentives and Work Discipline in Increasing Work Motivation of PT. Berastagi Riesmiyantiningtias, Ninuk; Amalia, Rizky; Eko Purwanto, Oby; Chandra, Ati; Puspita, Ratna; Givan, Bryan
International Journal of Science, Technology & Management Vol. 4 No. 3 (2023): May 2023
Publisher : Publisher Cv. Inara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46729/ijstm.v4i3.813

Abstract

This study aims to determine the effect of work discipline on employee performance at PT. Berastagi Rantauprapat. To determine the effect of giving incentives to employee performance at PT. Berastagi Rantauprapat . To determine the effect of work discipline and intensive giving effect on employee performance at PT. Berastagi Rantauprapat. This type of research is associative research. Data collection in this study was carried out through a survey approach with a quantitative descriptive research type by distributing questionnaires to 35 respondents while the population used in this study was employees of PT. Berastagi Rantauprapat. Data collection techniques were carried out by interviews, questionnaires and documentation studies. The data analysis technique used in this research is descriptive analysis, multiple linear regression analysis, hypothesis testing using simultaneous significant test (F test), partial significant test (t test), and testing the coefficient of determination (R2). The results of this study indicate that partially the incentive variable has no positive and significant effect on employee motivation, partially that the work discipline variable has a positive and significant effect on employee motivation and simultaneously that the incentive and work discipline variable has a positive and significant effect on employee motivation.
Implementation of the Balanced Scorecard as a measuring tool for company performance ( Case Study at PT. ARS Maju Sentosa) Abdurrachman, Abdurrachman; Bryan Givan, Bryan Givan; Rizky Amalia, Rizky Amalia; Ninuk Riesmiyantiningtias, Ninuk Riesmiyantiningtias; Alan Budi Kusuma, Alan Budi Kusuma; Syah Putra, Arman
International Journal of Educational Research & Social Sciences Vol. 3 No. 2 (2022): April 2022
Publisher : CV. Inara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51601/ijersc.v3i2.358

Abstract

The background of this research is how to implement a balanced scorecard to calculate performance in a company. With the opportunity score k method, it can be seen whether the company can develop or not or what things can affect a company that will develop. The method used in this study is to use the literature review method, and use trials on existing data in the company, with this data it can be seen that the real results of the company can progress and develop. The problem raised in this research is how to find out what things can improve the performance of all companies. Therefore, with the balanced scorecard method, it will be known what things are the weaknesses and strengths of a company that will develop so that it can corrected early. the purpose of this research is how to find out the application of the balanced scorecard hood score to work performance in a company so that it can be known what things can affect and be influenced by a company so that things can be fixed that are the shortcomings of a company.
Analysis Efficiency and Accuracy of Company Financial Reports Regarding the Digital Transformation of Accounting Information Systems Ninuk Riesmiyantiningtias; Hidayat, Rachmat
JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol. 9 No. 1 (2026): JABI (JURNAL AKUNTANSI BERKELANJUTAN INDONESIA)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/JABI.v9i1.y2026.p71-81

Abstract

This study aims to analyse the impact of digital transformation on Accounting Information Systems (AIS) on the efficiency and accuracy of corporate financial reporting. The background to this study is the phenomenon that many medium-sized companies in Indonesia still face obstacles in implementing digital systems optimally. Using a quantitative approach with Partial Least Squares Structural Equation Modeling (PLS-SEM), data were collected from 125 respondents, consisting of accounting staff, finance managers, and IT staff directly involved in the reporting process. Data analysis was performed using SmartPLS 4.0 software. The results showed that digital transformation had a positive and significant effect on Mediasi (intervening) (path coefficient = 0.452) and reporting accuracy (path coefficient = 0.318). Furthermore, efficiency was also found to mediate the effect of digital transformation on reporting accuracy. These findings confirm the important role of digital transformation in improving the overall quality of financial information.
The First Android Based Sharia Fintech Innovation in Indonesia to Increase Inclusive and Literate on Society’s Finance Suhartono Suhartono; Juniato Sidauruk; Octa Pratama Putra; Syamsul Bahri; Martias Martias; Aan `Rahman; Abdul Hamid; Lukman Hakim; Indria Widyastuti; Badurrachman Abdurrachman; Ninuk Riesmiyantiningtias; Rizky Amalia; Indra Chaidir
International Journal of Emerging Issues in Islamic Studies Vol. 1 No. 2 (2021): December 2021
Publisher : Research Synergy Foundation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31098/ijeiis.v1i2.703

Abstract

Technology has become the part of today’s people life. Then, it is actually close to the application of it. Absolutely, it has example; such as the electricity for having more sophisticated in financial technology (Fin-Tech). The simplicity and speed of this technology have led people to adopt it in everyday’s life. One of the innovations in developing business and the economy, especially in the banking sector, is currently to develop Fintech (Financial Technology) which is able to facilitate all types of buying and selling transactions, investments and fundraising. Next, the purpose of this study is to explain and provide an understanding of the technical, procedures and benefits of the application, it is called Sharia FinTech. Then, it is also to contribute to the literature on the capacity of the latest technological and non-technological innovations. The research method used is descriptive research method with a qualitative approach. It is to describe and explore the phenomena in the form of engineering human innovation in the financial technology industry. It is done by taking into account the characteristics, quality, and interrelationships between activities It has several aspects; they are: conducting the observation, having an interview session, creating the documentation, and the last one is doing the Literature review. The result of this study is to increase the knowledge, skills and confidence of the community in managing personal finances to be better and to provide access to be having convenient and accountable financial services. Afterwards, this study linits on explaining and providing an understanding of the technical, procedure and benefits of Sharia Fintech for all people in need. Thence, the limitation of the research only discusses the role of Islamic Fintech in increasing the public financial inclusion and literacy. As for the the next researchers, they can be even wider by adding the collaboration of fintech and the banking world. The novelty of this research is the use of the android application as a digital platform in financial inclusion and literacy.
Tinjauan Kualitatif Etika Profesi Akuntan Syariah: Merespons Tantangan Modernitas Dan Konflik Nilai Bisnis Rizky Amalia; Hasanudin; Ninuk Riesmiyantiningtias
Ekonomia Vol. 16 No. 1 (2026): Maret Ekonomia
Publisher : Universitas Lembah Dempo

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Abstract

Penelitian ini mengkaji kesulitan etika yang dihadapi akuntan Islam dalam konteks modernisasi, globalisasi, dan revolusi digital. Tujuan penelitian ini adalah untuk meneliti bagaimana proses akuntansi profesional dapat menggabungkan cita-cita etika Islam. Untuk menemukan konflik antara norma profesional kontemporer dan prinsip-prinsip Islam, penelitian ini menggunakan pendekatan deskriptif kualitatif dan metode riset pustaka. Hasil penelitian menunjukkan bahwa ketika lembaga keuangan mengutamakan efisiensi dan keuntungan di atas integritas moral, seringkali timbul dilema etika, yang menciptakan ketegangan antara tanggung jawab profesional dan akuntabilitas spiritual. Lebih lanjut, isu-isu etika baru muncul akibat digitalisasi dan adopsi standar internasional seperti IFRS, terutama berkaitan dengan transparansi dan bahaya manipulasi data. Menurut penelitian ini, kesadaran moral dan integritas profesional dapat diperkuat oleh budaya organisasi berbasis Islam yang mencakup perenungan etika secara teratur, shalat berjamaah, dan diskusi Islam internal. Kesimpulannya, modernitas harus dilihat sebagai peluang untuk memperkuat nilai-nilai Islam, bukan sebagai ancaman bagi nilai-nilai tersebut. 
EVALUATING THE ROLE OF RESPONSIBILITY ACCOUNTING IN ENHANCING COST CONTROL AND MANAGERIAL ACCOUNTABILITY: EVIDENCE FROM PT INDOFOOD SUKSES MAKMUR TBK Nanda Putri Najwa Nanda; Apriliyani; Ninuk Riesmiyantiningtias
Jurnal Ilmiah Mahasiswa Akuntansi Universitas Tulungagung Vol. 5 No. 1 (2025)
Publisher : Universitas Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36563/jamanta.v5i1.1650

Abstract

Increasing competition in the manufacturing industry has intensified the need for effective production cost control to maintain operational efficiency and organizational competitiveness. Although responsibility accounting has been widely recognized as a managerial control system, empirical evidence regarding its effectiveness in enhancing cost control and managerial accountability within Indonesian manufacturing companies remains limited. This study aims to evaluate the role of responsibility accounting in enhancing cost control and managerial accountability at PT Indofood Sukses Makmur Tbk. A qualitative descriptive research design was employed using secondary data obtained from the company's published annual reports, audited financial statements, and other relevant corporate publications covering the 2021–2023 period. Data were analyzed through documentary analysis and budget variance analysis by comparing budgeted and actual production costs, including direct materials, direct labor, and manufacturing overhead. The findings indicate that responsibility accounting provides an effective framework for monitoring production costs through clearly defined responsibility centers, systematic budgeting, and performance reporting. Budget variance analysis enables management to identify favorable and unfavorable cost deviations, evaluate managerial performance objectively, and implement timely corrective actions. The study further reveals that responsibility accounting strengthens managerial accountability by improving budget discipline, operational efficiency, and evidence-based decision-making. These findings contribute to the management accounting literature by providing empirical evidence on the strategic role of responsibility accounting in supporting cost control and organizational governance. Practically, the study highlights the importance of integrating responsibility accounting with continuous performance evaluation to improve resource utilization and enhance managerial effectiveness in manufacturing organizations.
INTEGRATING COST-PLUS AND MARKET-BASED PRICING STRATEGIES TO SUSTAIN GROSS MARGIN: A CASE STUDY OF AN INDONESIAN PRECAST CONCRETE MANUFACTURER: (Studi Kasus Pada PT. Bogor Persada Indonesia) Putri Nabila Sulistiana; Luluk Adinda Safitri; Chintya Srirejeki Nababan; Laeliatus Sofia; Ninuk Riesmiyantiningtias
Jurnal Ilmiah Mahasiswa Akuntansi Universitas Tulungagung Vol. 5 No. 1 (2025)
Publisher : Universitas Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36563/jamanta.v5i1.1659

Abstract

Background: Determining an effective selling price is crucial for corporate profitability and market competitiveness. Cost-Plus Pricing is widely used due to its simplicity, yet its practical capability to yield optimal financial performance remains debated. Research Gap: Prior literature shows contradictory evidence on Cost-Plus Pricing—some studies indicate it underestimates market rates, while others show overestimation—creating uncertainty about its effectiveness in sustaining competitive pricing and optimal gross margins. Objective: This study analyzes the implementation of Cost-Plus Pricing at PT. Bogor Persada Indonesia and evaluates its effectiveness in generating competitive selling prices while sustaining gross margins. Method & Data: Using a qualitative descriptive design, primary qualitative and quantitative data (2021–2023) were collected via online interviews and financial documentation. The primary product sample evaluated was the Heavy Duty (HD) Cover U-Ditch measuring 30 × 60 cm. Analytical Technique: Data were analyzed using the single-department process costing method and Gross Profit Margin (GPM) financial ratio analysis. Findings: Applying Cost-Plus Pricing with a 50% markup yielded a price of Rp 62,409, which is considerably below the company's price list (Rp 114,254) and market rate (Rp 109,500). Consequently, the firm adopts a hybrid strategy using Cost-Plus Pricing as an internal negotiation floor and market-based pricing for its official price list. This dual strategy sustained an average GPM of 58% (2021–2023), significantly outperforming the 30% industry benchmark. Implications: Practically, manufacturing firms should not rely on Cost-Plus Pricing in isolation; integrating cost floor boundaries with market-oriented pricing is vital to balance market competitiveness and long-term profitability. 
OPTIMIZING PRODUCTION DECISIONS THROUGH DIFFERENTIAL COST ANALYSIS: A CASE STUDY OF MAKE-OR-BUY STRATEGY IN MANUFACTURING anggi rizky imania; Diani Naraswari; Gaspar Pandi; Indah Agustin; Ninuk Riesmiyantiningtias
Jurnal Ilmiah Mahasiswa Akuntansi Universitas Tulungagung Vol. 5 No. 1 (2025)
Publisher : Universitas Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36563/jamanta.v5i1.1660

Abstract

Increasing competition in the digital printing industry requires companies to optimize production decisions while maintaining cost efficiency and profitability. Although make-or-buy decisions are common in managerial practice, many small and medium-sized manufacturing firms still rely on managerial judgment rather than systematic cost analysis, creating the need for more objective decision-support approaches. This study aims to evaluate the application of differential cost analysis in determining the most economically advantageous production alternative at CV Haza Sarana Kreasi. A descriptive qualitative case study approach was employed using primary data collected through interviews and direct observation. The analysis was based on production cost data, including direct material costs, direct labor costs, manufacturing overhead, external procurement prices, production volume, defective products, and selling prices. Differential cost analysis and profitability analysis were used to compare internal production with external procurement. The findings reveal that the internal production cost was Rp 12,500 per meter, which was lower than the external procurement cost of Rp 13,500 per meter, resulting in a cost advantage of Rp 1,000 per meter. Furthermore, internal production generated a slightly higher net daily profit (Rp 407,500) than external procurement (Rp 405,000), despite losses caused by defective products. These results indicate that internal production is the more economically beneficial alternative for the company. The study demonstrates that differential cost analysis provides an effective managerial accounting tool for supporting make-or-buy decisions by identifying relevant costs and improving production efficiency. The findings offer practical guidance for manufacturing firms seeking to optimize production strategies and contribute to the growing body of knowledge on the application of differential cost analysis in managerial decision-making.
DETERMINANTS OF EFFECTIVE BALANCED SCORECARD IMPLEMENTATION IN THE INDONESIAN FMCG INDUSTRY: A SYSTEMATIC LITERATURE REVIEW Luluk Adinda Safitri; Intan Ayu Setiyani; Dhira Alifah Nazahra Putri; Adhelia Putri Paramita; Dwi Firdayani; Ninuk Riesmiyantiningtias
Jurnal Ilmiah Mahasiswa Akuntansi Universitas Tulungagung Vol. 5 No. 2 (2025)
Publisher : Universitas Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36563/jamanta.v5i2.1794

Abstract

The increasing complexity of today's business environment requires organizations to adopt comprehensive performance measurement systems that integrate both financial and non-financial dimensions. Although the Balanced Scorecard (BSC) has been widely implemented as a strategic performance management framework, previous studies have reported inconsistent implementation outcomes across organizations, particularly within Indonesia's Fast Moving Consumer Goods (FMCG) industry. This inconsistency indicates a limited understanding of the determinants influencing the effectiveness of Balanced Scorecard implementation. Therefore, this study aims to identify the determinants of effective Balanced Scorecard implementation in the Indonesian FMCG industry through a Systematic Literature Review (SLR). The study synthesized empirical evidence from previous research published between 2021 and 2025, focusing on two leading Indonesian FMCG companies, PT. Indofood CBP Sukses Makmur Tbk and PT. Unilever Indonesia Tbk. Relevant studies were collected from Google Scholar and ResearchGate and analyzed using a comparative qualitative synthesis based on the four Balanced Scorecard perspectives: financial, customer, internal business processes, and learning and growth. The findings reveal that the effectiveness of Balanced Scorecard implementation is primarily influenced by four determinants: the comprehensiveness of performance measurement indicators, operational efficiency and internal resource management, customer value creation and market responsiveness, and employee productivity and organizational learning capability. Overall, PT. Indofood CBP Sukses Makmur Tbk demonstrated more consistent performance across all Balanced Scorecard perspectives than PT. Unilever Indonesia Tbk. This study contributes to the strategic performance management literature by synthesizing empirical evidence on the determinants of effective Balanced Scorecard implementation and provides practical guidance for organizations seeking to strengthen integrated performance measurement systems.
Co-Authors Aan `Rahman Abdul Hamid Abdurrachman Abdurrachman Abdurrachman Abdurrachman Abdurrachman, Abdurrachman Ade Onny Siagian Ade Ony Siagian Adhelia Putri Paramita Ahmad Salim, Ahmad Alan Budi Kusuma Alan Budi Kusuma Alan Budi Kusuma, Alan Budi Kusuma Amalia Tresna Fadhilah anggi rizky imania Anggita Riski Dwi Lestari Annisa, Putri Apriliyani Arbiawan, Bintang Asal, Oswaldus Badurrachman Abdurrachman Bryan Givan, Bryan Givan Chandra, Ati Chintya Srirejeki Nababan Dhira Alifah Nazahra Putri Diani Naraswari Dwi Firdayani Dwi Hartanty, Woro Eko Purwanto, Oby Gaspar Pandi Givan, Bryan Hardani Hardani Hariyanto Hartanty, Woro Dwi Hasanudin Hasanudin Herayati Indah Agustin Indra Chaidir, Indra Indria Widyastuti Intan Ayu Setiyani Kusuma, Alan Budi Laeliatus Sofia Lestari, Anggita Riski Dwi Linda Lihar Dhini Lisnawati Lisna LISNAWATI, LISNA Lukman Hakim Luluk Adinda Safitri Martias Martias Nanda Putri Najwa Nanda Nazahra, Dhira Alifah Nikmah, Wasilatun Octa Pratama Putra Prayudhi, Risa Putri Nabila Sulistiana RACHMAT HIDAYAT Ramadhani, Anjas Ratna Puspita, Ratna Rizky Amalia Rizky Amalia Rizky Amalia Rizky Amalia, Rizky Amalia Saputro, Febi Setiawan, Alma Arif Setiyani, Intan Ayu Sidauruk, Juniato Suhartono Suhartono Syah Putra, Arman Syamsul Bahri Uluhiya, Sabila Woro Dwi Hartanty Woro Dwi Hartanty