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All Journal Jurnal Akuntansi dan Sistem Teknologi Informasi Equity: Jurnal Akuntansi Jurnal Nirta: Studi Inovasi
Saptantinah, Dewi
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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PENERAPAN SISTEM AKUNTANSI DALAM PENYUSUNAN LAPORAN KEUANGAN BERDASARKAN STANDAR AKUNTANSI KEUANGAN (SAK) PADA USAHA MIKRO KECIL DAN MENENGAH (UMKM) (Studi Kasus pada Warung Susu Shi-Jack di Surakarta) Sari, Intan Prastika; Harimurti, Fadjar; Saptantinah, Dewi
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 16, No 1 (2020): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

The purpose of this research is to implement an accounting system in the preparation of financial statements at the Shi Jack Milk Shop Jl. Captain Mulyadi, Surakarta based on Financial Accounting Standards (SAK). The results showed that the preparation of an accounting system based on Indonesian GAAP was carried out by compiling financial statements which include income statements and statements of financial position. The income statement is prepared in accordance with SAK EMKM as a reference used to prepare financial statements for small and medium businesses, so they can find out the amount of net income. The report on the financial position of the researcher compiled for Warung Shi Shi Jack contains information about assets and liabilities, so that it can be easier to prepare financial reports and see estimates that occur in daily company activities, so that management can control any company expenses to support its operations or operations.
PENGARUH KINERJA KEUANGAN DAN MAKRO EKONOMI TERHADAP HARGA SAHAM PADA STUDI KASUS PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2014-2018 Dewangga, Cipta; Saptantinah, Dewi; Harimurti, Fadjar
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 16 (2020): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

Harga saham adalah uang yang akan dikeluarkan oleh pihak investor untuk memdapatkan bukti kepemilikan suatu perusahaan yang dapat diperolah dari pasar model. Tujuan panelitian ini untuk mengetehui (1) Apa Pengaruh current ratio tarhadap harga saham (2) Apa pengaruh return on equity terhadap harga saham (3) Apa pengaruh nilai tukar terhadap harga saham (4) Apa pengaruh suku bunga terhadap harga saham. Penelitian ini menggunakan data sekunder yang diperoleh dari laporan keuangan yang di terbitkan oleh perusahaan dan telah diaudit yang berasal dari Bursa Efek Indonesia (BEI). Populasindalamnpenelitian ini adalah perusahaan manufaktur selama pariode pengamatan 2014-2018. Berdasarkan hasil analisis data pengeruh current ratio terhadap harga saham diperoleh koefisien positif dan berpengaruh signifikan. Pengaruh return on equity terhadap harga saham diperoleh koefisien positif dan berpengaruh signifikan. Pengaruh nilai tukar terhadap harga saham diperoleh koefisien negatif dan tidak signifikan dan pengaruh suku bunga terhadap harga saham diperoleh koefisien negatif dan signifikan. Saran dalam penelitian ini adalah untuk memperluas objeknpenelitian pada perusahaan pertambangan di BEI, memakai bentang waktu penelitian lebih panjang dan menambah variabel lain dalam penelitian selanjutnya.
PENERAPAN PENYUSUNAN LAPORAN KEUANGAN BERDASARKAN STANDAR AKUNTANSI KEUANGAN (SAK) PADA USAHA MIKRO KECIL MENENGAH (UMKM) (Studi Kasus pada CV. 7SEVEN di Pulodarat Pecangaan Jepara) Dwi Maulida, Lelly Faricha; Saptantinah, Dewi; Kristianto, Djoko
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 16, No 1 (2020): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

The perpetrators of SMEs generally do not use the standards applicable in the preparation of financial statements. MSME financial statements often use cash basis taken from daily cash mutation sources. The Indonesian Institute of Accountants seeks to contribute to overcome the constraints of MSMEs in the preparation of financial statements by issuing the Financial Accounting Standards of Micro Small and Medium Enterprises (SAK EMKM) and effective from 1 January 2018. SAK EMKM is simple to be implemented easily by MSMEs. This study aims to implement SAK EMKM in the preparation of financial statements of SMEs CV. 7SEVEN Jepara. This research uses qualitative and quantitative approach with case study method. The data used are secondary data sourced from direct observation, and documentation of transaction evidence. The results of the research are the financial statements of CV. 7SEVEN in the form of the statements of financial position, income statement.
ANALISIS KETEPATAN MODEL ALTMAN Z-SCORE, ZMIJEWSKI, GROVER DAN SPRINGATE DALAM MEMPREDIKSI KEBANGRUTAN PERUSAHAAN Aini, Siti Nur; Saptantinah, Dewi; Harimurti, Fadjar
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 16, No 1 (2020): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

The purpose of this study was to determine differences in predictions of bankruptcy analysis for food and beverage companies in the 2016 - 2018 period used the Altman Z-Score, Zmijewski, Grover, and Springate models and find out which of the most accurate methods of predicting the potential bankruptcy of food and beverage companies. The study population is the food and beverage sub-sector companies in 2016 - 2018. The sampling technique used purposive sampling. Data analysis techniques used the calculation of financial ratios to data used financial ratios, descriptive analysis, the calculation of each model, and calculate the level of accuracy with the help of Microsoft Excel. The analysis shows that there are differences in bankruptcy predictions between the Altman Z-Score, Zmijewski, Grover and Springate models. The analysis model with the highest level of accuracy achieved by the Zmijewski model, then followed by the Altman Z-Score Grover model and finally the Springate model.
ANALISIS ARUS KAS UNTUK MENILAI KINERJA KEUANGAN PERUSAHAAN (Studi Kasus Pada PT POS Indonesia (Persero) Tahun 2014- 2018) Avriyanti, Ria; Saptantinah, Dewi; Kristianto, Djoko
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 17, No 1 (2020): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

ThisSstudyaaims tozanalyze the cash flow statement inaassessingtheccompany's financialpperformance. The benchmarks useddin assessingfinancial performance are operatingccash flowwratio, cash-toointerest coverageratio, capitaleexpenditureeratio, total debt ratio, cash-to-current debt coverageratio, cash flow adequacy ratio, fund flow coverage ratio, and net cash flow ratio.free. This study uses a descriptive qualitative method, with the sample used is thePT POS Indonesia (Persero) cash flow statement from 2014 to 2018. Theresultssof theaanalysis of thissstudysshowwthat the financial performance of thePT POS Indonesia (Persero) company is not good. Because of the eight ratiocalculations, only three ratios meet the standard ratio of one. The results of theTrend in financial performance show that the four ratios consisting of operatingcash flow ratios, total debt ratios, cash coverage ratios to current debts, and fundflow coverage ratios have an increasing Trend while the cash to interestcoverage ratio, capital expenditure ratios, adequacy ratios cash flow, and theratio of net free cash flow has a downward Trend.
ANALISIS PENGARUH SURPLUS ARUS KAS BEBAS DEWAN KOMISARIS INDEPENDEN DAN KEPEMILIKAN MANAJERIAL TERHADAP MANAJEMEN LABA DENGAN LEVERAGE SEBAGAI VARIABEL MODERATING (Survei Perusahaan Sub SektorTransportasi Yang Terdaftar Di BEI Periode 2015-2019) Murwanti, Imawati Hari; Saptantinah, Dewi; Sunarti, Sunarti
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 17, No 2 (2020): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

Earnings management is a policy of accounting to achieve specific goals.The purpose of this research is to determine (1) the effect of free cash flow surpluson profit management (2) the influence of the independent board ofcommissioners on profit management (3) the influence of managerial ownershipon profit management (4) the effect of free cash flow surplus on leveraged profitmanagement as a moderation variable. The study used secondary data in the formof profit management data, free cash flow surplus, independent board ofcommissioners, managerial ownership and leverage. The population in this studywas a transportation sub-sector company registered with IDX during the period2015-2019. The sampling techniques in this study use purposive samplingtechniques. The data analysis techniques used are descriptive analysis, classicassumption test, multiple linear regression analysis and absolute difference testwith the results showing that free cash flow suplus has a significant impact onprofit management, independent board of commissioners and managerialownership has no effect on profit management. The results of the moderationvariable regression analysis with absolute differences indicate that leveragevariables moderate the relationship between free cash flow surplus to earningsmanagement.
Pengaruh Literasi Keuangan dan Penggunaan E-Wallet Terhadap Tingkat Pendapatan Usaha Dengan E-Commerce Sebagai Variabel Moderasi Yeskia Martha Sasmita; Saptantinah, Dewi
Jurnal Nirta : Inovasi Multidisiplin Vol 4 No 2 (2025): Jurnal Nirta : Studi Inovasi
Publisher : Nirta Learning Centre

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61412/jnsi.v5i1.192

Abstract

. This study aims to analyze the effect of financial literacy and e-wallet usage on business income levels, with e-commerce as a moderating variable in batik fashion MSMEs in Surakarta. A quantitative approach was used with a survey method involving 112 MSMEs selected through purposive sampling. Data were collected using a Likert-scale questionnaire and direct observation and analyzed using multiple linear regression with a t-test at a 0.05 significance level. The results indicate that financial literacy and e-wallet usage have a positive and significant effect on business income, while e-commerce does not moderate this relationship. These findings suggest that MSMEs need to improve financial risk management, digital transaction security, and the optimization of marketing features in e-commerce to enhance revenue. Future research should consider additional variables such as social media or payment gateways and expand the study scope. This study's limitations include respondents' misinterpretation of the questionnaire, time constraints, and difficulties in data collection due to respondents' business activities
Penerapan Sistem Informasi Akuntansi Penerimaan Kas Dalam Menunjang Efektivitas Pengendalian Internal Pengelolaan Kas Berbasis Online Afifah Nur Hidayah; Saptantinah, Dewi
Jurnal Nirta : Inovasi Multidisiplin Vol 4 No 2 (2025): Jurnal Nirta : Studi Inovasi
Publisher : Nirta Learning Centre

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61412/jnsi.v5i1.193

Abstract

Sistem informasi akuntansi penerimaan kas merupakan bagian penting dalam manajemen keuangan perusahaan yang berfungsi untuk mencatat, mengelola, dan mengontrol setiap transaksi penerimaan kas dengan akurat dan efisien. Sistem ini mencakup berbagai prosedur, dokumen, serta penggunaan teknologi yang mendukung pencatatan keuangan secara sistematis. Penelitian ini bertujuan untuk mengetahui dan menganalisis kesesuaian sistem informasi akuntansi penerimaan kas berbasis online dalam menunjang efektivitas pengendalian internal pengelolaan kas pada PT Citama Bangun Mandiri Sukoharjo serta kesesuaiannya dengan standar ketetapan teori-teori yang ada. Penelitian ini menggunakan pendekatan data kualitatif untuk mengumpulkan dan menganalisis informasi. Jenis penelitian yang digunakan meggunakan penelitian deskriptif. Teknik pengumpulan data dalam penelitian ini menggunakan wawancara, observasi, dan dokumentasi. Penelitian ini mengumpulkan data primer dan sekunder mengenai sistem pengendalian intern penerimaan kas, membandingkannya dengan teori Mulyadi (2016), serta menginterpretasi dan mengevaluasi penerapannya di PT Citama Bangun Mandiri Sukoharjo. Berdasarkan hasil penelitian menunjukkan bahwa sistem informasi akuntansi penerimaan kas di PT Citama Bangun Mandiri Sukoharjo telah berjalan dengan baik dan sesuai dengan teori Mulyadi (2016) dalam hal fungsi-fungsi yang terlibat. Meskipun terdapat perbedaan dalam penggunaan dokumen, perusahaan telah mengadopsi sistem digital Accurate yang meningkatkan efisiensi dan akurasi pencatatan. Prosedur penerimaan kas, penyerahan barang, dan penyetoran kas juga telah sesuai dengan teori, meskipun terdapat perbedaan dalam pembuatan faktur dan pencatatan transaksi. Dari aspek pengendalian internal, perusahaan telah menerapkan pemisahan tanggung jawab dan sistem otorisasi, namun masih terdapat kelemahan dalam pemisahan fungsi pencatatan dan penyimpanan kas. Pemantauan transaksi sudah dilakukan secara berkala, meskipun pencocokan transaksi belum sepenuhnya konsisten. Dengan beberapa perbaikan, sistem ini dapat lebih optimal dalam mencegah risiko dan meningkatkan keakuratan pencatatan keuangan.
ANALISIS PENGARUH SURPLUS ARUS KAS BEBAS DEWAN KOMISARIS INDEPENDEN DAN KEPEMILIKAN MANAJERIAL TERHADAP MANAJEMEN LABA DENGAN LEVERAGE SEBAGAI VARIABEL MODERATING (Survei Perusahaan Sub SektorTransportasi Yang Terdaftar Di BEI Periode 2015-2019) Murwanti, Imawati Hari; Saptantinah, Dewi; Sunarti, Sunarti
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 17 No 1 (2021): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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

Abstract

Earnings management is a policy of accounting to achieve specific goals.The purpose of this research is to determine (1) the effect of free cash flow surpluson profit management (2) the influence of the independent board ofcommissioners on profit management (3) the influence of managerial ownershipon profit management (4) the effect of free cash flow surplus on leveraged profitmanagement as a moderation variable. The study used secondary data in the formof profit management data, free cash flow surplus, independent board ofcommissioners, managerial ownership and leverage. The population in this studywas a transportation sub-sector company registered with IDX during the period2015-2019. The sampling techniques in this study use purposive samplingtechniques. The data analysis techniques used are descriptive analysis, classicassumption test, multiple linear regression analysis and absolute difference testwith the results showing that free cash flow suplus has a significant impact onprofit management, independent board of commissioners and managerialownership has no effect on profit management. The results of the moderationvariable regression analysis with absolute differences indicate that leveragevariables moderate the relationship between free cash flow surplus to earningsmanagement.
Analisis Biaya Produksi Dan Biaya Pemasaran Terhadap Biaya Volume Laba (Cvp) Studi Kasus Pada Marketplace Krupuk Kulit Anugrah Irine Mei Hapsari; Saptantinah, Dewi
Jurnal Nirta : Inovasi Multidisiplin Vol 4 No 2 (2025): Jurnal Nirta : Studi Inovasi
Publisher : Nirta Learning Centre

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Abstract

. This study analyzes the effect of production and marketing costs on the profitability of the Krupuk Kulit Anugrah business on the Shopee marketplace, focusing on the relationship between costs, sales volume, and profit. In the context of digital transformation, information technology plays an important role in market segmentation and marketing strategies, but many businesses have difficulty managing costs and profits. Cost Volume Profit (CVP) analysis was used to determine break-even points and profit targets, with results showing that high production costs (Rp186,745,000 per month) reduce profit margins, while fluctuations in monthly turnover (Rp175,750,000 to Rp250,600,000) are influenced by marketing strategies such as the use of Shopee's Live feature and Flash Sale. This research emphasizes the importance of cost efficiency and appropriate marketing strategies to improve profitability and business sustainability in a competitive market.
Co-Authors Afifah Nur Hidayah Ajeng Sukma Larasati Aprilita, Ruth Avriyanti, Ria Dewangga, Cipta DJOKO KRISTIANTO Dwi Maulida, Lelly Faricha Fadjar Harimurti Irine Mei Hapsari Murwanti, Imawati Hari Sari, Intan Prastika Siti Nur Aini, Siti Nur Sunarti Yeskia Martha Sasmita