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All Journal Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Jurnal Puan Indonesia Factory Jurnal Industri, Manajemen dan Rekayasa Sistem Industri Journal of Economics, Accounting, Tax and Management JRAP (Jurnal Riset Akuntansi dan Perpajakan) Riau Jurnal Teknik Informatika
Paryati, Retno
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Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences

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Pengaruh Penekanan Anggaran Terhadap Kinerja Manajerial Dengan Locus of Control Sebagai Variabel Moderasi di Universitas Widyatama Paryati, Retno; Prameswari, Gitta; Christina M.P.P, Veronica
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 1 (2021): FairValue : Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (410.781 KB) | DOI: 10.32670/fairvalue.v4i1.514

Abstract

This study aims to analyze the influence of budget emphasis in managerial performancewith locus of control as moderating variabele at Widyatama University. The methodused in this study was the explanatory survey. The population taken for this researchis the managers of Widyatama University which responsible for using the budget. Thenumber of questionnaires distributed in this study were 69 copies and thequestionnaires were returned by 55 copies. The study used Statical Package for SocialSciences (SPSS) ver. 20.0 to process the data. The empirical result of this researchindicate that budget emphasis has positive effect in managerial performance. Thesubsequent test find that locus of control has positive effect on managerial performanceas well, and moderation interaction positive on managerial performance. That means,locus of control can stengthen the relationships between budget emphasis andmanagerial performance
Peningkatan Kapasitas Masyarakat Cimanggu Melalui Ecobrick dan Sabun Ramah Lingkungan sebagai Solusi Marlina, Lusi; Damayanti, Eva; Yuliana, Ade; Paryati, Retno
PUAN INDONESIA Vol. 6 No. 2 (2025): Jurnal Puan Indonesia Vol 6 No 2 Januari 2025
Publisher : ASOSIASI IDEBAHASA KEPRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37296/jpi.v6i2.329

Abstract

This community service activity aims to realize the work program of the chemical engineering study program, serve the community, build a spirit of mutual cooperation and social care, and prepare students in accordance with the development and demands of society. The target of the activity is the community of Cimanggu Village, Ngamprah District, West Bandung Regency. This activity is based on Pancasila, Tri Dharma Perguruan Tinggi, and chemical engineering study program. The activity took place over two days, June 24-25, 2023, in Cimanggu Village. The first day was filled with persuasion to the community, and the second day was filled with socialization about making ecoenzymes from vegetable and fruit waste as soil fertilizers, and making tofu nuggets with the residents. This activity has been carried out well, and the entire series of events have been realized, including persuasion of residents, making ecoenzymes, socializing tofu nuggets, and helping residents with gardening. The response of the residents was quite enthusiastic.
IMPLEMENTASI APLIKASI ACCURATE DALAM PEMBUATAN LAPORAN KEUANGAN PADA PT SRJ Sopyan, Rizaldy Muhamad; Paryati, Retno
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 14 No. 3 (2025): September
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v14i3.3215

Abstract

Introduction: This research focuses on evaluating the adoption of the Accurate application in the financial recording and reporting system at PT SRJ, which had previously relied on a manual approach using physical notebooks and Microsoft Excel. The prior system encountered several limitations, including restricted capabilities, susceptibility to recording mistakes, and insufficient data backup, all of which hindered operational efficiency and the reliability of financial information. Methods: A qualitative research method was applied, utilizing interviews, observations, and document analysis, with a phenomenological perspective. The PIECES framework was employed to assess the system’s performance. Results: Findings reveal that Accurate has a substantial positive impact on the company’s financial operations by facilitating automated transaction entry, delivering real-time financial reports, and enhancing data protection. The PIECES analysis reflects improvements across all dimensions, notably in operational efficiency and internal controls. Therefore, the Accurate application proves to be an effective tool in strengthening the accounting information system within the organization.  Keywords: Accurate, Accounting Information System, Financial Report
Aplikasi Pembelian dan Penjualan Pada RR Fresh Vegetable Berbasis VBA Excel Wandana, Ikhlas; Paryati, Retno
Factory Jurnal Industri, Manajemen dan Rekayasa Sistem Industri Vol. 4 No. 1 (2025): Edisi Agustus
Publisher : Ilmu Bersama Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56211/factory.v4i1.1047

Abstract

Perkembangan teknologi informasi telah mendorong dunia usaha untuk mengadopsi sistem digital guna meningkatkan efisiensi dan akurasi data transaksi. RR Fresh Vegetable, sebagai perusahaan yang bergerak dalam bidang distribusi hasil pertanian segar, masih menggunakan sistem pencatatan manual yang menyebabkan kendala seperti kesalahan data, kehilangan arsip, serta keterlambatan dalam pelayanan dan pelaporan. Penelitian ini bertujuan untuk merancang dan mengimplementasikan aplikasi terkomputerisasi berbasis Visual Basic for Applications (VBA) pada Microsoft Excel yang dapat mengelola proses pembelian dan penjualan secara otomatis. Metode pengembangan yang digunakan adalah model Waterfall, sementara analisis sistem dilakukan menggunakan pendekatan PIECES. Pengujian menggunakan metode Black Box testing, Dengan penerapan aplikasi ini proses operasional perusahaan menjadi lebih efisien, data tersimpan dengan lebih aman, dan informasi dapat disajikan secara tepat waktu.
TINJAUAN ATAS PENGAKUAN PENDAPATAN DAN BEBAN PADA CV. CARAKA USAHA MANDIRI Paryati, Retno; Sukmawati, Gisella Putri
Journal of Economics, Accounting, Tax, and Management (JECATAMA) Vol 3 No 1 (2024): JECATAMA
Publisher : Unit Penelitian dan Pengabdian kepada Masyarakat Politeknik TEDC Bandung Jl. Pesantren Km 2 Cibabat Cimahi Utara, Cimahi 40513 Jawa Barat, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70428/jecatama.v3i1.818

Abstract

This study aims to determine the recognition of income and expenses at CV. Caraka Usaha Mandiri. The method used in this research uses descriptive, comparative methods with a qualitative approach. The data collection technique was carried out by interview, literature research, and field research. The data collected was analyzed by means of data reduction, data presentation, and conclusion drawing. The results showed that the revenue and expense recognition of CV. Caraka Usaha Mandiri derived from the sale of goods is in accordance with SAK ETAP by using the accrual basis method, measuring income and expenses in accordance with the fair value of payments received, and presented in the profit and loss financial statements and balance sheets.
TINJAUAN MEKANISME PEMUNGUTAN BEA PEROLEHAN HAK ATAS TANAH DAN BANGUNAN DI PEMERINTAHAN KOTA CIMAHI Paryati, Retno; Saputri, Dinda
Journal of Economics, Accounting, Tax, and Management (JECATAMA) Vol 2 No 2 (2023): JECATAMA
Publisher : Unit Penelitian dan Pengabdian kepada Masyarakat Politeknik TEDC Bandung Jl. Pesantren Km 2 Cibabat Cimahi Utara, Cimahi 40513 Jawa Barat, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70428/jecatama.v2i2.764

Abstract

Abstract This study aims to determine how the mechanism of collecting Fees on Acquisition of Land and Building Rights in Cimahi City Government. The research methodology in this study uses a descriptive method with a qualitative approach. This research data collection technique was carried out by observation, interviews and literature studies. The results show that the mechanism of BPHTB collection in Cimahi city government is set in the regulation of the mayor of Cimahi No. 6 of 2015 on procedures for collecting local taxes paid by taxpayers themselves, which was last amended by the regulation of the mayor of Cimahi No. 53 of 2016. BPHTB collection at Cimahi City Government is carried out online. Especially for the purposes of Wills and Inheritance Grants, BPHTB collection is carried out offline. The implementation of coordination between authorized officials includes registration of land and/or building rights, making and signing of Land Deeds, validation status and at the time of making BPHTB online there is a Memorandum of Understanding (MOU) regarding land registration. There are obstacles in the BPHTB collection mechanism in the Cimahi City Government, namely PPAT/PPATs often do not check files before making the booking process.
SISTEM INFORMASI PERSEDIAAN BERBASIS DESKTOP PADA BENGKEL ENGGAL PINTU Ningsih, Neng Sari Ratna Widya; Paryati, Retno
Journal of Economics, Accounting, Tax, and Management (JECATAMA) Vol 3 No 2 (2024): JECATAMA
Publisher : Unit Penelitian dan Pengabdian kepada Masyarakat Politeknik TEDC Bandung Jl. Pesantren Km 2 Cibabat Cimahi Utara, Cimahi 40513 Jawa Barat, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70428/jecatama.v3i2.1003

Abstract

This study aims to determine the procedure, design, and to implement an inventory information system at the Enggal Pintu Garage. The method used in designing and implementing the system at the Enggal Pintu Garage is a descriptive method with a qualitative analytical approach, with the PIECES analysis method and the system development method using Software Development Life Cycle (SDLC) model with the waterfall mode and system testing using Black Box testing and User Acceptance Test (UAT). The software used in implementing the system is Microsoft Visual 2022 with a MySQL database. The results of testing and implementation show that the system functions well. Among them the system can display, add, delete, change, and close transactions entered so that the resulting output is in accordance with the input that has been processed. The output generated by the system includes goods reports, incoming goods reports, outgoing goods reports, return goods reports, demand reports, and stock inventory reports, which can be adjusted according to user needs. Keywords: Information System, Inventory, Microsoft Visual Studio 2022, PIECES, Waterfall
PENGARUH KETIDAKPASTIAN LINGKUNGAN TERHADAP KINERJA MANAJEMEN PADA PT DIRGANTARA INDONESIA Paryati, Retno
Journal of Economics, Accounting, Tax, and Management (JECATAMA) Vol 1 No 2 (2022): JECATAMA
Publisher : Unit Penelitian dan Pengabdian kepada Masyarakat Politeknik TEDC Bandung Jl. Pesantren Km 2 Cibabat Cimahi Utara, Cimahi 40513 Jawa Barat, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (270.566 KB) | DOI: 10.70428/jecatama.v1i2.672

Abstract

This research includes analytical descriptive research using case study techniques, with the aim of knowing how the influence of environmental uncertainty on managerial performance in empirical studies at PT Dirgantara Indonesia. This study uses primary data from PT Dirgantara Indonesia with a population of 50. The sampling method uses the census method. The data processing technique uses simple linear regression analysis using SPSS software version 27. The results of the analysis show that the environmental uncertainty variable has an effect on managerial performance. And environmental uncertainty has an influence of 55.5% on management performance. While the remaining 44.5% is the influence of other factors outside of environmental uncertainty that were not observed in this study.
SISTEM INFORMASI PENJUALAN DAN PEMBELIAN PADA TOKO BERKAH JAYA PUTRA (MENGGUNAKAN VB.NET) Fadhila, Salma; Paryati, Retno
Journal of Economics, Accounting, Tax, and Management (JECATAMA) Vol 3 No 2 (2024): JECATAMA
Publisher : Unit Penelitian dan Pengabdian kepada Masyarakat Politeknik TEDC Bandung Jl. Pesantren Km 2 Cibabat Cimahi Utara, Cimahi 40513 Jawa Barat, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70428/jecatama.v3i2.901

Abstract

Penelitian ini bertujuan untuk menganalisis, merancang, mengimplementasi, dan menguji sistem informasi penjualan dan pembelian pada Toko Berkah Jaya Putra. Metode yang digunakan penelitian ini adalah metode deskriptif dengan pendekatan kualitatif, menggambarkan keadaan sesungguhnya yang sedang terjadi, adapun metode analisis yang digunakan adalah analisis PIECES dan menggunakan metode pengembangan sistem waterfall. Metode pengumpulan data yang digunakan yaitu observasi, wawancara, dan studi kepustakaan. Tahap selanjutnya ialah perancangan Data Flow Diagram (DFD), Entity Relationship Diagram (ERD), normalisasi, struktur menu, dan perancangan antar muka. Menggunakan bahasa pemrograman Visual Studio 2010 dan MySQL sebagai basis data. Pengujian menggunakan pengujian black box. Hasil penelitian sebuah aplikasi sistem penjualan dan pembelian. Pengujian sistem dapat memenuhi kebutuhan secara fungsional sesuai dengan perancangan yang dibuat. Sistem ini memiliki kemampuan untuk mencatat transaksi penjualan dan pembelian secara terkomputerisasi, yang membuat proses perhitungan dan pembuatan laporan menjadi lebih efisien dan efektif, dengan fungsinya sistem dapat menyelesaikan masalah yang terkait pencatatan transaksi, perhitungan serta data barang yang tidak terkontrol, yang dapat diatasi dengan adanya sistem informasi yang telah dibuat.
Managerial Ownership as a Controller of Earnings Quality in Jakarta Islamic Index 70 Paryati, Retno
JRAP (Jurnal Riset Akuntansi dan Perpajakan) Vol. 11 No. 1 (2024): Januari - Juni
Publisher : Magister Akuntansi Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35838/jrap.2024.011.01.08

Abstract

Profit is declared quality if it is consistent, does not fluctuate, and can predict the following year's profit. Companies with low levels of profit fluctuation pose managerial challenges because various factors influence the rise and fall of profitability. This research aims to determine the effect of earning Management on Earning Quality with Managerial Ownership as a Moderating Variable in Jakarta Islamic Index 70 (JII70) Companies for the 2019-2021 Period. This research uses the Moderated Regression Analysis (MRA) method in the form of panel data with purposive sampling techniques. The sample used was 18 companies registered in JII70 for the 2019-2021 period. The analytical methods used include descriptive statistical tests, stationarity tests, panel data regression tests, coefficient of determination (R2), F tests, T tests, classical assumption tests, and MRA tests. The research results show that the Earnings Management variable has a negative and significant effect on Earnings Quality. and the Managerial Ownership variable can moderate the influence of Earnings Management on Earnings Quality.
Co-Authors Ade Yuliana, Ade Christina M.P.P, Veronica Dewi Yulianti Eva Damayanti, Eva Fadhila, Salma Marlina, Lusi Ningsih, Neng Sari Ratna Widya Prameswari, Gitta Saputri, Dinda Sopyan, Rizaldy Muhamad Sukmawati, Gisella Putri Wandana, Ikhlas