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All Journal Jurnal Riset Akuntansi Aksioma INVEST : Jurnal Inovasi Bisnis dan Akuntansi Humanism : Jurnal Pengabdian Masyarakat Jurnal Manajemen, Akuntansi, Ekonomi JFAS : Journal of Finance and Accounting Studies
Pratiwi, Yanna Eka
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Religion Humanities Economics, Econometrics & Finance Education Public Health

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ANALISIS PENGENDALIAN INTERNAL TERHADAP PIUTANG DAGANG PADA PT. CENTRAPLAST INDONESIA Febriani, Fitria; Pratiwi, Yanna Eka; Lastianti, Siwidyah Desi
Jurnal Riset Akuntansi Vol 22 No 2 (2023): Jurnal Riset Akuntansi Aksioma, Desember 2023
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/aksioma.v22i2.226

Abstract

This study aims to determine and analyze the effectiveness of internal control over trade receivables at PT Centraplast Indonesia in accordance with COSO theory. The type of research used is descriptive qualitative research. The data sources used are primary data and secondary data obtained from interviews, observation and documentation. The data analysis technique in this study is triangulation analysis. The result of this study is that the internal control system for trade receivables at PT Centraplast Indonesia has not been able to run effectively. This means that the occurrence of accounts receivable problems at PT Centraplast Indonesia is not effective and is not immediately anticipated. PT. Centraplast Indonesia does not have a company internal control system designed to provide reasonable assurance regarding the achievement of objectives, and does not provide confidence in company operations, financial reporting. Keywords:Accounts receivable, Internal control
PENGARUH PENGETAHUAN PAJAK DAN PEMAHAAMAN PENERIMAAN DARI PAJAK BUMI DAN BANGUNAN TERHADAP KEPATUHAN WAJIB PAJAK Widayanti, Raharjeng; Pratiwi, Yanna Eka; Lastianti, Siwidyah Desi
Jurnal Riset Akuntansi Vol 22 No 2 (2023): Jurnal Riset Akuntansi Aksioma, Desember 2023
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/aksioma.v22i2.232

Abstract

Taxpayer compliance in paying PBB is determined by many factors. For example knowledge about taxes, ease of paying taxes, socialization of tax payments, and many more. This study aims to determine the effect of tax knowledge and understanding of revenue from land and building taxes on taxpayer compliance. The population in this study were all registered taxpayers in Kedamean District, Gresik Regency, East Java Province, totaling 46,807 taxpayers with a sample size of 348 respondents determined using the Issac table method. The instrument used to collect data was a questionnaire and analyzed with simple linear regression and multiple linear regression. The results of the study concluded that the taxpayer's knowledge of taxes and understanding of revenue from land and building tax independently had a positive effect on taxpayer compliance, as well as together.
Pendampingan Motivasi Peningkatan Kinerja Pengurus dalam Pengelolaan Organisasi dan Informasi Teknologi Koperasi Wanita di Kecamatan Driyorejo Gresik Muryani, Endang; Suhartini, Dwi; Gunawan, Alvien; Yustiyawan, Rachman Halim; Pratiwi, Yanna Eka
Humanism : Jurnal Pengabdian Masyarakat Vol 1 No 2 (2020): Agustus
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/hm.v1i2.5468

Abstract

  Peningkatan motivasi pengurus dalam mengelolah koperasi khususnya koperasi wanita yang merupakan  bentuk realisasi Program Gubernur Jawa Timur tahun 2010 merupakan faktor penting yang harus dilakukan dalam mengembangkan sumber daya manusia pengelola koperasi. Koperasi Wanita di wilayah kecamatan Driyorejo sebanyak 16 Koperasi Wanita yang merupakan bagian dari 355 koperasi wanita yang ada di kabupaten Gresik.Pendampingan dilakukan dengan metode motivasi, pelatihan intensif dan pengenalan serta pengoperasikan teknologi informasi  terhadap pengelola koperasi wanita. Tujuan pendampingan untuk menstimulasi pengelola untuk tetap semangat dalam melaksanakan manajerial koperasi. Pendampingan dilakukan secara berkelanjutan disesuaikan dengan kondisi sumber daya manusia pengurus, mengingat pengurus berasal dari orang yang belum mempunyai latar belakang tentang perkoperasian.Hasil dari kegiatan pendampingan ada perubahan pemikiran dan perilaku pengelola atau pengurus dalam melaksanakan manajerial seperti yang pertama bidang organisasi melaksanakan pendidikan anggota yang bertujuan menambah wawasan tentang tanggung jawab sebagai anggota dan sekaligus sebagai regenerasi pengurus. Yang kedua pengelolaan akuntansi koperasi, mampu mengerjakan akuntansi koperasi dengan menggunakan Informasi Teknologi. Dengan menggunakan program tersebut berdampak pada proses laporan akuntansi lebih mudah dan menghasilkan suatu laporan keuangan secara sistematis sehingga laporan pertanggung jawaban pengurus pada anggota dapat dilaksanakan dengan tepat sesuai jadwal yang harus dilakukan sebagai koperasi primer. Kata kunci : Motivasi, Kinerja Pengurus Koperasi Wanita, Informasi Teknologi.
Analisis Efektifitas Sistem Informasi Akuntansi Biaya Operasional Sebagai Bentuk Pengendalian Internal PT. Solusi Bangun Karya Azra, Azzuhairi; Pratiwi, Yanna Eka; Lastiani, Siwidyah Desi
JFAS : Journal of Finance and Accounting Studies Vol. 6 No. 2 (2024): Juni
Publisher : Prodi Akuntansi, Fakultas Ekonomi, Universitas Hasyim Asy'ari Tebuireng Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33752/jfas.v6i2.7506

Abstract

Control is an important element in supporting the performance and sustainability of the company, especially in managing operational costs related to daily activities. An effective accounting information system can help identify, record, classify, and track operational costs precisely and accurately. This study aims to analyze the effectiveness of the operational cost accounting information system as a form of internal control at PT. Bangun Karya solution. Data collection methods include documentation, interviews, and observation sheets. Research data were analyzed through the stages of triangulation, reduction, and presentation of data. This study found that the accounting information system used by PT. Bangun Karya Solution is not utilised effectively as a means of financial internal control. Cash distributions and receipts are not clearly separated, increasing the risk of errors and fraud
Perencanaan Sistem Akuntansi Penerimaan Kas pada Perusahaan Jasa AC “Maulana Tehnik” Hartanto, Boby; Pratiwi, Yanna Eka; Lastiani, Siwidyah Desi
JFAS : Journal of Finance and Accounting Studies Vol. 6 No. 2 (2024): Juni
Publisher : Prodi Akuntansi, Fakultas Ekonomi, Universitas Hasyim Asy'ari Tebuireng Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33752/jfas.v6i2.7507

Abstract

This study aims to examine the existing cash accounting information system at Maulana Teknik, and then design an appropriate cash accounting information system for its application. This study used observation, interviews, and analysis of records as information gathering techniques. The information gathered is then juxtaposed with theoretical concepts to identify gaps between theory and real-world practice. Research tools include questionnaires and documentation of cash receipts. The development process includes analysis, planning, and implementation phases. The investigation yielded the following insights: First, Maulana Teknik's current accounting system consists of several functions related to cash receipts, including order placement, service provision, cash handling, and savings tracking. Records are maintained through daily AC service reports, supported by invoices. Procedures include placing orders, delivering services, handling cash, recording sales, and plotting cash receipts flow charts. However, the available internal control systems were limited and deviated from theoretical norms. Second, the accounting system designed for Maulana Teknik includes an analysis phase, uncovering the deficiencies of the old system and the potential of the new system. The design phase includes procedures, accounting records, documents, flow charts, and internal control systems. Finally, the implementation phase involves employee training, testing of the new system, analysis of test results and finally system conversion.
Pengaruh Infrastuktur Teknologi Keuangan Terhadap Efisiensi dan Dana Pihak Ketiga pada Bank Digital Pratiwi, Yanna Eka
Jurnal Manajemen, Akuntansi, Ekonomi Vol. 4 No. 1 (2025): Jurnal Manajemen, Akuntansi, Ekonomi
Publisher : CV. Era Digital Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59066/jmae.v4i1.1231

Abstract

Tujuan penelitian adalah menganalisis hubungan ITK dengan efisiensi keuangan dan DPK pada bank digital, serta mengeksplorasi mekanisme pengaruhnya dari perspektif manajemen dan nasabah. Populasi penelitian mencakup 15 bank digital di Indonesia, dengan sampel 5 bank yang memenuhi kriteria *purposive sampling* (laporan tahunan 2021-2023, independen dari bank konvensional, dan ketersediaan data lengkap). Analisis data menggunakan *Partial Least Squares Structural Equation Modeling* (PLS-SEM) melalui SmartPLS 3.3.3 menunjukkan bahwa ITK berpengaruh positif dan signifikan terhadap efisiensi keuangan serta DPK. Temuan ini mengonfirmasi bahwa pemanfaatan teknologi finansial tidak hanya meningkatkan optimalisasi biaya dan alokasi sumber daya dari sisi manajemen, tetapi juga memperkuat kepercayaan dan keputusan nasabah dalam menitipkan dana. Implikasi penelitian menegaskan pentingnya investasi ITK sebagai strategi untuk memperkuat daya saing dan stabilitas keuangan institusi di era digital
The Effect of Capital Structure and Company Size on Bonds in Pharmaceutical Companies listed on IDX in 2020 - 2023 Achrommico, Nehru Rizki; Wijayanto, Indra; Pratiwi, Yanna Eka; Lastianti, Siwidyah Desi; Budiarti, Ida
INVEST : Jurnal Inovasi Bisnis dan Akuntansi Vol. 6 No. 2 (2025): INVEST : Jurnal Inovasi Bisnis dan Akuntansi
Publisher : Lembaga Riset dan Inovasi Al-Matani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55583/invest.v6i2.1535

Abstract

This research uses a qualitative method with an explanatory causality approach to see and examine the cause-and-effect relationship between variables, which includes the variables of capital structure, company size, and bonds. The purpose of this study is to analyze the effect of capital structure and company size on bond issuance in pharmaceutical companies listed on the IDX from 2020 to 2024. The results of this study indicate that capital structure has a positive but insignificant effect on bond issuance. Company size also shows a positive but insignificant effect. Large companies do have a greater capacity to issue bonds. Simultaneously, capital structure and firm size do not significantly affect bond issuance. These findings contribute to understanding the internal dynamics of companies in making funding decisions, especially related to bond issuance, and can be a reference for company management and investors in making strategic decisions in the future.
Co-Authors Achrommico, Nehru Rizki Azra, Azzuhairi Budiarti, Ida Dwi Suhartini Febriani, Fitria Gunawan, Alvien Hartanto, Boby Lastiani, Siwidyah Desi Lastianti, Siwidyah Desi Muryani, Endang Rachman Halim Yustiyawan Widayanti, Raharjeng WIJAYANTO, INDRA