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Kartika Dewi Sri Susilowati
Politeknik Negeri Malang
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Analysis of Needs with the PIECES Concept: How Urgency is the Involvement of Ethical Hackers in Accounting Information Systems? Yayang Novealita Wahono Putri; Kurnia Ekasari; Kartika Dewi Sri Susilowati
Journal of Applied Business, Taxation and Economics Research Vol. 2 No. 6 (2023): August 2023
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v2i6.223

Abstract

This study aims to identify the needs analysis of a company in involving ethical hackers to achieve the desired goals. This research focuses on accounting information systems which are vital systems in business processes. The company's goals will be translated into a need analysis using the PIECES framework (Performance, Information, Economy, Control, Efficiency, and Service). The research method used is a quantitative descriptive method and uses documentation techniques in collecting data. This study uses secondary data in the form of a literature review of 80 journal articles published in 2018-2023. Only ISSN indexed journals are used as data sources to ensure the quality of research output remains relevant. The results of this study are that the information aspect holds the highest urgency at 31.25% and the control aspect ranks second with a score of 25.00%. While the aspect with the lowest urgency is the economic aspect with an achievement of only 6.25%. Comparison of the scope of research and how researchers explore in more detail in linking opportunity costs can be input for further research. Furthermore, future research can also link several concepts such as urgency needs analysis with the PIECES framework, opportunity costs, and user trust in ethical hackers. So that the results of the research conducted will be more interesting and can be a reference for companies in making policies.
THE DESIGN OF ACCOUNTING INFORMATION SYSTEM OF RECEIPTS ANF CASH DISBURSEMENT USING PAYMENT GATEWAY METHOD AT PT MAXCHAT INOVASI INDONESIA Yulfi Haniyah Farasary; Kartika Dewi Sri Susilowati; Kurnia Ekasari
International Journal of Economy, Education and Entrepreneurship Vol. 3 No. 2 (2023): International Journal of Economy, Education and Entrepreneurship
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ije3.v3i2.184

Abstract

This study aims to design an accounting information system for cash receipts and disbursements using the existing payment gateway method at PT Maxchat Inovasi Indonesia. Data collection methods used are field research methods, interviews and literature study. While the development of the software system that the author uses uses an agile model. The information technology used in this research is Bizagi, MySQL application, and Midtrans Payment Gateway. This research was conducted at PT Maxchat Inovasi Indonesia. Based on the discussion in this research, the suggestion for the object, namely PT Maxchat Inovasi Indonesia, is to evaluate ongoing business processes including responsibilities according to the job description. Suggestions for future researchers are expected to be able to innovate and explore optimally
PERAMALAN KEDATANGAN WISATAWAN MANCANEGARA INDONESIA: METODE HOLT’S WINTER EXPONENTIAL SMOOTHING Fajar Islamiyah Rahmawati; Nurafni Eltivia; Kartika Dewi Sri Susilowati
Media Mahardhika Vol. 18 No. 2 (2020): January 2020
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v18i2.152

Abstract

This reseacrh aims to predict the arrival of foreign tourists in Indonesia using the Exponential Smoothing method. This research is quantitative descriptive. The data used are data of foreign tourist arrivals according to nationality taken from the Badan Pusat Statistik. Data is managed through the Microsoft Excel application. In determining RMSE, Solver Parameter help is used in Microsoft Excel to determine the lowest error rate. The data used in this research indicate that there are trend and seasonal patterns, so the most suitable Exponential Smoothing method is the Holt's Winter Exponential Smoothing method. The results of this research indicate that foreign tourist arrivals in Indonesia are predicted to increase in 2020. The results of this research are expected to help the government and related agencies in planning and decision making in the tourism industry.
Pelatihan Akuntansi Terapan Berbasis Android Pada UMKM Anggota KADIN Kota Malang Kartika Dewi Sri Susilowati; Nur Indah Riwajanti; Riezky Amalia; Muhammad Muwidha; Hari Purnomo
Ekobis Abdimas Vol 2 No 1 (2021): Juni
Publisher : Fakultas Ekonomi, Universitas PGRI Adi Buana Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36456/ekobisabdimas.2.1.3899

Abstract

Sektor Usaha Mikro, Kecil dan Menengah (UMKM) mempunyai peranan yang penting dan strategis dalam pembangunan nasional. Akan tetapi, sektor ini juga menghadapi berbagai masalah seperti minimnya penguasaan teknologi modern, akses pasar, akses permodalan, kualitas SDM yang lemah, ketidakmampuan dalam menyusun laporan keuangan dan lain-lain. Berbagai upaya sudah banyak dilakukan oleh pemerintah untuk meningkatkan kesejahteraan UMKM diantaranya dengan mengucurkan dana kredit/ pinjaman murah untuk membantu permodalan usaha, namun hanya sebagian kecil saja yang bisa memanfaatkannya. Hal ini karena terkendala persyaratan pemberi kredit/pinjaman yang tidak mampu dipenuhi oleh UMKM, diantaranya adalah ketersediaan laporan keuangan. Keberadaan laporan keuangan sangat dibutuhkan untuk menjelaskan bagaimana kondisi keuangan usaha mereka saat ini dan juga di masa mendatang. Berkenaan dengan hal tersebut, maka kegiatan Pengabdian Kepada Masyarakat (PkM) ini dimaksudkan untuk memberikan pelatihan kepada UMKM untuk membuat dan menyusun laporan keuangan yang sesuai Standar Akuntansi Keuangan (SAK) EMKM (Entitas Mikro, Kecil dan Menengah) menggunakan aplikasi Lamikro. Aplikasi LAMIKRO (Laporan Akuntansi Usaha Mikro) ini adalah aplikasi penyusunan laporan keuangan berbasis Android yang dibuat dan dikembangkan oleh Kementrian Koperasi dan Usaha Kecil dan Menengah. Aplikasi Laporan Akuntansi Keuangan ini memungkinkan pengguna dapat membuat laporan keuangan dengan lebih cepat dan efisien. Aplikasi pembukuan ini dapat diakses kapan saja & di mana saja serta fleksibel dengan banyak pilihan berbasis pengguna.
The Importance of The Code of Ethics in The Public Accountant Profession Lailatul Nafiisa, Birra; Ekasari, Kurnia; Dewi Sri Susilowati, Kartika
Journal of Applied Business, Taxation and Economics Research Vol. 3 No. 2 (2023): December 2023
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v3i2.219

Abstract

This study aims to provide an overview and analyze the code of ethics for the public accounting profession and is expected to be used as reference material in terms of the practical application of the code of ethics in Indonesia. This type of research is descriptive qualitative. The data collection method in this qualitative research uses secondary data from scientific journals and books from other parties that support researchers in completing research data. The findings of this research can be used to develop new policies or improve tighter oversight measures for public accountants. This will help improve the quality of accounting practices, restore public trust, and maintain the integrity of the public accounting profession in Indonesia. The results of this study are important for the public accounting profession to uphold a code of ethics such as: integrity, objectivity, prudence, confidentiality, and professionalism in order to maintain public trust in entity financial information, ensure fairness in financial reporting, and provide quality audit services. In addition, this also has a positive impact on the reputation of the public accounting profession as a whole.
Comparative Analysis of the Code of Ethics of the Accountant Profession in Terms of Religiosity in an Islamic Perspective Ramadhani, Syefira; Ekasari, Kurnia; Dewi Sri Susilowati , Kartika
Journal of Applied Business, Taxation and Economics Research Vol. 3 No. 2 (2023): December 2023
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v3i2.221

Abstract

This study aims to see, and contain values about ethics according to IAI and AAOFI, analyze accountant professional ethics from the point of view of religiosity, and find the formulation of accounting professional ethics according to Islam. Based on the purpose of this study, it is expected that a substitute for professional accounting ethics is not only by Islamic teachings, but also considered not representative balanced, fair, and honest as required by the accountant’s professional code of ethics. So that universal values, fairness, humanity, and flexibility will make accountant professional ethics acceptable to all groups, Muslims and non-Muslims. So, the professional ethics of Sharia accountants and conventional accountant ethics must be carried out by taking into account aspects of religiosity to prevent cases of violations of accounting ethics to provide benefits for all parties
The Effects of Financial Literacy on the Profitability of SMEs in Malang District, Indonesia Susilowati, Kartika Dewi Sri; Riwajanti, Nur Indah; Ekasari, Kurnia
Applied Business and Administration Journal Vol. 4 No. 3 (2025): Business Transformation in the Digital and Sustainable Era
Publisher : Ebiz Prima Nusa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62201/abaj.v4i3.383

Abstract

This study investigated the relationship between financial literacy—which encompasses financial behavior, attitudes, and knowledge—and the profitability of small and medium enterprises in the food and beverage industry in Malang District, Indonesia. The data were collected using a questionnaire distributed to 107 business owners and managers. The relationship between profitability and financial literacy, including financial behavior, attitudes, and knowledge, was examined using multiple linear regression analysis. The results of the analysis showed a significant positive influence of financial attitude and knowledge on profitability. Financial behavior, however, had no impact on profitability. The results of this study are expected to increase the awareness of the government and related financial organizations regarding the significance of financial literacy for SMEs, particularly in relation to programs designed to improve their business capacity through financial literacy training and education.
Design of a Stock Forecasting Dashboard using Python-Streamlit and FB Prophet with AI Gultom, Edra Arkananta; Susilowati, Kartika Dewi Sri; Kusmintarti, Anik
Formosa Journal of Science and Technology Vol. 3 No. 11 (2024): November 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjst.v3i11.12216

Abstract

This research aims to develop a stock price forecasting application using time series analysis with the Prophet model. The application retrieves historical stock data from Yahoo Finance (2015–present) for Indonesian stocks, which is then processed and analyzed to predict future prices. The study integrates yfinance for data collection, Prophet for forecasting, and Plotly for visualizing the results. The application allows users to select stocks and customize prediction periods (1–4 years). The findings indicate that while the model provides useful short-term predictions, its accuracy is limited by market volatility and external factors. This tool can support decision-making but should be used in conjunction with other forecasting methods.
SME Internal Control: How is compliance with COSO Framework? Setyawan, Bimo; Indah Riwajanti, Nur; Dewi Sri Susilowati, Kartika
Dinasti International Journal of Economics, Finance & Accounting Vol. 2 No. 2 (2021): Dinasti International Journal of Economics, Finance & Accounting (May - June 20
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v2i2.865

Abstract

Malang, East Java Indonesia, is a tourist city with natural beauty and a large variety of food and beverage industries, including Coffee Shops. The purpose of this study was to evaluate the compliance of the internal control implementation of the SMEs (Small Medium Enterprises) food and beverage based on the COSO Framework. This research is qualitative research with a case study method that uses components of the COSO Framework as basis analysis of four coffee shops in Malang City. The results show that there are differences between theory and practice in the field. Generally, among five components of the COSO Framework, the Control Activities component has not been considered important in internal control. Hence, there are some cases of irregularities that create or negligence in each coffee shop. It can be concluded that SME still need control over their business to eliminate fraud; therefore, separation of duties is required.
PENERAPAN ACTIVITY BASED MANAGEMENT (ABM) DALAM MENINGKATKAN EFISIENSI BIAYA PRODUKSI DAN PROFITABILITAS PADA PT ENERGI AGRO NUSANTARA Bio Nita Ahmad; Kartika Dewi Sri Susilowati; Widi Dwi Ernawati
Jurnal Intelek Insan Cendikia Vol. 2 No. 3 (2025): MARET 2025
Publisher : PT. Intelek Cendikiawan Nusantara

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

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui penerapan Activity Based Management (ABM) dalam meningkatkan efisiensi biaya produksi dan profitabilitas pada PT Energi Agro Nusantara. Penelitian ini dilakukan pada PT Energi Agro Nusantara yang memproduksi berbagai produk bahan kimia antara lain Fuel Grade Ethanol 99,5%, Extra Neutral Alcohol 99%, dan Extra Neutral Alcohol 96%. Data yang digunakan adalah data produksi, data biaya, dan laporan PT Energi Agro Nusantara tahun 2023. Penelitian ini adalah penelitian deskriptif dengan pendekatan kuantitatif. Metode pengumpulan data dalam penelitian ini adalah wawancara dan dokumentasi. Hasil penelitian menunjukkan bahwa PT Energi Agro Nusantara masih menggunakan metode tradisional dalam menghitung harga pokok produksi. Hasil perhitungan harga pokok produksi dengan metode Activity Based Costing (ABC) menunjukkan bahwa Fuel Grade Ethanol 99,5% dan Extra Neutral Alcohol 99% undercosting, serta Extra Neutral Alcohol 96% overcosting. Penerapan Activity Based Management (ABM) mampu menggabungkan dan mengurangi aktivitas yang tidak bernilai tambah, meningkatkan efisiensi biaya produksi sebesar Rp 2.572.894.360, serta meningkatkan profitabilitas melalui peningkatan gross profit margin dari -52,17% menjadi -47,28% dan peningkatan net profit margin dari -70,62% menjadi -65,73%. Dengan demikian, PT Energi Agro Nusantara sebaiknya menerapkan Activity Based Management untuk meningkatkan efisiensi biaya produksi dan profitabilitas.
Co-Authors Aang Afandi Adya Hermawati Ahmad Mustofa Bio Nita Ahmad Fajar Islamiyah Rahmawati Firda Rahmawati Firda Rahmawati Gultom, Edra Arkananta Hari Purnomo Hari Purnomo Hari Purnomo Hartini Prasetyaning Pawestri Indah Riwajanti, Nur Jaswadi Jaswadi Khoirin Azaro Kurnia Ekasari Kusmintarti, Anik Lailatul Nafiisa, Birra Martaleni - Melati, Novian Tika Muhammad Muwidha Muhammad Muwidha Nur Indah Riwajanti Nur Indah Riwajanti Nurafni Eltivia Putri Navalina, Ivana Larasati Ramadhani, Syefira Retno WIDIASTUTI Riezky Amalia Riezky Amalia Riwajanti, Nur Indah Roby Sambung Setyawan, Bimo Triesti Candrawati Widi Dwi Ernawati Yayang Novealita Wahono Putri Yulfi Haniyah Farasary