Article Per Year (5 Year)
p-Index From 2021 - 2026
7.556
P-Index
This Author published in this journals
All Journal Jurnal Ekonomi Pembangunan STIE Muhammadiyah Palopo Journal of Economic, Bussines and Accounting (COSTING) J-MAS (Jurnal Manajemen dan Sains) NUSANTARA : Jurnal Ilmu Pengetahuan Sosial JURNAL PENDIDIKAN TAMBUSAI Jesya (Jurnal Ekonomi dan Ekonomi Syariah) jurnal syntax admiration Journal of Management and Bussines (JOMB) Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) EMBISS: Jurnal Ekonomi, Manajemen, Bisnis, Sosial International Journal of Economy, Education and Entrepreneurship (IJE3) Bima Journal : Business, Management and Accounting Journal Behavioral Accounting Journal Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK) Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Al-Buhuts (e-journal) Jurnal Ekonomika Dan Bisnis Economic Reviews Journal International Journal Administration, Business & Organization Jurnal Pendidikan Ekonomi, Akuntansi dan Kewirausahaan (JPEAKU) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Jurnal Akuntansi, Keuangan dan Perpajakan VISA: Journal of Vision and Ideas KINERJA : Jurnal Ekonomi dan Bisnis Jurnal Ekonomi, Manajemen, Akuntansi ABDIMAS NUSANTARA
Ratnawati, Dyah
Akuntansi, Fakultas Ekonomi Dan Bisnis, Universitas Pembangunan Nasional “Veteran” Jawa Timur
Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

Published : 59 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 59 Documents
Search

 2   3   4   5   6 
Pengelolaan Petty Cash Guna Menunjang Efektivitas Operasional Pada PT. QWY Azalia Windy Rhohali; Ratnawati, Dyah
Economic Reviews Journal Vol. 3 No. 4 (2024): Economic Reviews Journal
Publisher : Masyarakat Ekonomi Syariah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mrj.v3i4.450

Abstract

ABSTRACT Petty cash is a fund provided by the company to fund all operational costs incurred by the company with a small nominal and ineffective if the payment is made by check. Petty cash management must be carried out based on policies and procedures that have been determined by the company so that the company's operational activities run effectively and transparently. Effectiveness is a condition that refers to success in carrying out activities and in accordance with the desired goals or results. Therefore, the effectiveness of the company's operational activities has an important impact on the success of a company. The purpose of this study is to determine the management of petty cash at PT QWY whether it is carried out effectively with the procedures established from the company. The method used in this research is a qualitative method with data collection techniques using interviews, observation, and documentation. From the results of the research that has been done, it is known that petty cash management at PT QWY uses the imprest fund method, where cash has a fixed value in its period. ABSTRAK Petty cash merupakan dana yang diberikan perusahaan untuk melakukan pendanaan atas seluruh biaya operasional yang dikeluarkan perusahaan dengan nominal kecil dan tidak efektif apabila pembayarannya dilakukan dengan cek. Pengelolaan petty cash harus dilakukan berdasarkan kebijakan dan prosedur yang sudah ditetapkan oleh perusahaan sehingga aktivitas operasional perusahaan berjalan dengan efektif serta transparan. Efektivitas merupakan kondisi yang merujuk pada keberhasilan dalam melakukan kegiatan dan sesuai dengan tujuan atau hasil yang diinginkan. Oleh karena itu, efektivitas kegiatan operasional perusahaan memiliki dampak yang penting dalam keberhasilan suatu perusahaan. Adapun tujuan dari penelitian ini adalah untuk mengetahui pengelolaan petty cash pada PT. QWY apakah dilakukan secara efektif dengan prosedur yang ditetapkan dari perusahaan. Metode yang digunakan dalam penelitian ini adalah metode kualitatif dengan teknik pengumpulan data menggunakan wawancara, observasi, dan dokumentasi. Dari hasil penelitian yang telah dilakukan diketahui bahwa pengelolaan petty cash pada PT. QWY menggunakan metode imprest fund method, dimana kas memiliki nilai tetap dalam periodenya.
The Effect of Profitability and Net Working Capital on Cash Holding Moderated by Firm Size Rahayu, Siti; Ratnawati, Dyah
Al-Buhuts Vol. 20 No. 1 (2024): Al-Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30603/ab.v20i1.4814

Abstract

This study aims to test and prove empirically whether profitability and net working capital partially affect cash holding and whether firm size as a moderating variable is able to moderate the relationship between profitability and net working capital on cash holding. This research utilizes secondary data sourced of financial reports consumer non-cyclical sector companies that are listed on the Indonesia Stock Exchange from 2020 to 2022. Sampling is conducted through purposive sampling, where samples are chosen according on the predetermined criteria. According to the predetermined criteria, 50 companies were selected with 3 years of observation are obtained, resulting in a total of 150 samples for this study. In this research, the analytical methods employed are multiple linear regression and Moderated Regression Analysis (MRA) using SPSS version 29 as the statistical tool. The results of this study indicate that partially, profitability and net working capital affects cash holding. Additionally, the interaction test results indicate that firm size strengthens the relationship between profitability and cash holding, as well as the relationship between net working capital and cash holding.
Analisis Penerapan Prosedur Vouching dan Pemeriksaan Fisik Aset Tetap dalam Menilai Kewajaran Laporan Keuangan Dewi, Meydi Silviana; Ratnawati, Dyah
Jurnal Akuntansi, Keuangan dan Perpajakan Vol. 8 No. 2 (2025): Edisi Agustus
Publisher : Politeknik Negeri Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51510/jakp.v8i2.2531

Abstract

This research aims to analyze the implementation of vouching procedures and physical inspection of fixed assets as part of the audit process conducted by auditors at one of the Public Accounting Firms (KAP) on a construction service company. Reliable financial statements are crucial for maintaining legitimacy, especially for fixed asset accounts with high material value. Using a descriptive qualitative approach, this research collects data through in-depth interviews and documentation during internship activities. The results show that auditors apply vouching by tracing documents and conduct physical inspections. A major challenge is the limited quality of supporting documents, requiring careful communication.   Abstrak Penelitian ini bertujuan untuk menganalisis penerapan prosedur vouching dan pemeriksaan fisik aset tetap sebagai bagian dari proses audit yang dilakukan auditor pada salah satu Kantor Akuntan Publik (KAP) di perusahaan jasa konstruksi. Laporan keuangan yang andal penting untuk menjaga legitimasi, terutama pada akun aset tetap yang bernilai material. Dengan menggunakan pendekatan kualitatif deskriptif, data dikumpulkan melalui wawancara mendalam dan dokumentasi selama kegiatan magang. Hasil penelitian menunjukkan auditor menerapkan prosedur vouching dengan menelusuri dokumen pendukung serta melakukan pemeriksaan fisik. Tantangan utama adalah kualitas dokumen yang terbatas sehingga membutuhkan ketelitian dan komunikasi intensif.
PENGARUH HARGA, KUALITAS PELAYANAN, DAN KEPERCAYAAN TERHADAP KEPUTUSAN PEMBELIAN DI E-COMMERCE “SHOPEE” (Studi Kasus: Pelanggan Shopee di Surabaya) Putri, Irwina Maharani; Ratnawati, Dyah
NUSANTARA : Jurnal Ilmu Pengetahuan Sosial Vol 9, No 7 (2022): NUSANTARA : Jurnal Ilmu Pengetahuan Sosial
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jips.v9i7.2022.2561-2569

Abstract

Tujuan dari penelitian ini adalah untuk menguji pengaruhi harga, kualitas layanan, dan kepercayaan terhadap keputusan pembelian pada platform e-commerce Shopee (studi kasus: pelanggan Shopee di Surabaya). Sampel yang dianalisis dalam penelitian ini terdiri dari 201 responden yang dipilih melalui prosedur simple random sampling. Temuan pengumpulan data diperoleh melalui penggunaan kuesioner yang dihosting di Google Forms. Metode analisis informasi menggunakan uji validitas, uji reliabilitas, uji normalitas, serta uji asumsi klasik, analisis regresi linier berganda, uji t, uji F, dan koefisien determinasi yang dilakukan dengan bantuan aplikasi SPSS (Statistical Product and Service Solution) tipe 22.0. Menurut temuan penelitian, penetapan harga memiliki dampak yang menguntungkan dan signifikan secara statistik terhadap pilihan pembelian. Kualitas layanan memiliki pengaruh yang menguntungkan dan substansial terhadap pilihan pembelian yang dilakukan di Shopee. Di sisi lain, kepercayaan memiliki pengaruh yang menguntungkan dan cukup besar pada pilihan pembelian.
Pelatihan Manajemen Keuangan dan Administrasi BUMDES untuk peningkatan daya saing BUMDES ( Badan Usaha Milik Desa ) Menuju Desa Mandiri pada BUMDES Puloniti, Kabupaten Mojokerto Ratnawati, Dyah; Syaiful Akbar, Fajar; Khanida, Marisha
ABDIMAS NUSANTARA: Jurnal Pengabdian Kepada Masyarakat Vol. 5 No. 1 (2023): ABDIMAS NUSANTARA (Juli)
Publisher : Fakultas Ekonomi Universitas Islam Majapahit

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

Abstract

The development of the economic world in Indonesia in general, in Mojokerto in particular, has made various business actors compete in improving the performance of their companies through product competitiveness and improving the company's operational systems themselves, based on research conducted by the UNIM Accounting Study Program Community Service Team in collaboration with the UPN Accounting Service Team " Veterans" of East Java proposed training related to the Implementation of Financial Management and Administration of BUMDES for BUMDES of Puloniti Village which is engaged in general trade and services and was approved to conduct training on 15 – 16 May 2023 offline or face to face with the output of the training, namely BUMDES be able to make controlled planning regarding Village Business Entity Finances adjusted to the BUMDES Restra into the administration of BUMDES governance, and this training is ongoing where the UNIM Accounting Study Program Community Service Team and the UPN "Veteran" East Java Accounting Study Program Community Service Team will continue to monitor and assist BUMDES Puloniti Village in overall financial and operational management of BUMDES.
Determinan Perilaku Konsumtif Belanja Online di TikTok Shop pada Mahasiswa Fakultas Ekonomi & Bisnis Salsa Mita Perdana; Dyah Ratnawati
Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol. 17 No. 3 (2025): Special Issue
Publisher : Faculty of Economics and Business, University of Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/permana.v17i3.929

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh kontrol diri, gaya hidup, dan literasi keuangan terhadap perilaku konsumtif belanja online di TikTok Shop. Metode penelitian dalam penelitian ini ialah metode penelitian kuantitatif asosiatif. Populasi terdiri dari mahasiswa S1 Fakultas Ekonomi dan Bisnis UPN “Veteran” Jawa Timur dengan random sampling sebanyak 100 responden sebagai sampel. Teknik pengumpulan data menggunakan angket dengan bantuan Google Forms. Teknik analisis dan pengujian hipotesis dalam penelitian ini menggunakan Smart PLS 4. Temuan penelitian ini menunjukkan bahwa kontrol diri, gaya hidup, dan literasi keuangan berpengaruh terhadap perilaku konsumtif belanja online secara parsial. Penelitian ini memiliki keterbatasan pada sampel dan populasinya. Sehingga hasil penelitian dapat berbeda tergantung pada demografi.
Analisis Pajak Penghasilan 23 Atas Transaksi Promosi di Perusahaan Distribusi Bahan Architectural Solutions dan Trading Goods Stevanie Amadea Ivana Govianne; Dyah Ratnawati
Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol. 17 No. 3 (2025): Special Issue
Publisher : Faculty of Economics and Business, University of Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/permana.v17i3.1043

Abstract

Penelitian ini bertujuan untuk menganalisis penerapan Pajak Penghasilan Pasal 23 (PPh 23) atas transaksi support marketing yang dilakukan oleh perusahaan distribusi. Support marketing adalah salah satu bentuk dukungan promosi yang disediakan perusahaan kepada rekanan bisnis, yang dalam praktiknya melibatkan pembayaran kepada pihak ketiga atas jasa tertentu seperti promosi, event, dan desain. Jenis transaksi tersebut termasuk dalam objek PPh Pasal 23 sebagaimana diatur dalam PMK No. 141/PMK.03/2015. Metode penelitian yang digunakan bersifat deskriptif dengan pendekatan kualitatif. Data diperoleh melalui observasi langsung, wawancara semi-terstruktur, dan dokumentasi internal perusahaan. Hasil penelitian menunjukkan bahwa mekanisme pemotongan, penyetoran, dan pelaporan PPh 23 telah dilakukan secara sistematis dengan dukungan perangkat lunak seperti Solutax. Meskipun demikian, Pengklasifikasian jenis transaksi serta entri kode pajak dilakukan secara manual, yang berisiko menimbulkan kesalahan input data. Perusahaan telah menerapkan langkah verifikasi vendor, termasuk validasi NPWP, sebagai bagian dari kontrol internal. Penelitian ini merekomendasikan optimalisasi sistem klasifikasi dan integrasi antara sistem internal dengan platform pelaporan perpajakan digital untuk meningkatkan efisiensi dan kepatuhan fiskal.
Peran Audit Eksternal dalam Mengidentifikasi dan Menangani Masalah dalam Penyajian Laporan Keuangan: Studi Kasus di Industri Peternakan Muhammad Nur Maftuh Ihsan; Ratnawati, Dyah
International Journal Administration, Business & Organization Vol 6 No 3 (2025): IJABO
Publisher : Asosiasi Ahli Administrasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61242/ijabo.25.586

Abstract

This study aims to describe the role of external audit in identifying and resolving problems in the presentation of financial statements in non-public entities, with a case study in the livestock industry. The background of this research is based on the importance of financial statements as a basis for decision making by stakeholders, but in practice, many entities still experience obstacles in preparing financial statements that comply with standards. One of these livestock industries is a company that faces similar challenges, such as manual recording that is not orderly, data discrepancies with current accounts, and a lack of human resources who understand accounting adequately. This research uses a qualitative method with a case study approach, involving direct interviews and documentation studies as data collection techniques. The results show that external audit not only plays a role in providing an opinion on the fairness of financial statements, but also provides strategic recommendations in the form of digitizing records, training human resources, and preparing standard operating procedures. Thus, external audit plays an important role as a strategic partner in improving the quality of financial reporting and overall corporate governance.
Optimalisasi Prosedur Administrasi Piutang untuk Peningkatan Efisiensi pada Pedagang Besar Farmasi (PBF) Nurluthfi Oktavia, Ulla; Ratnawati, Dyah
Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK) Vol 6 No 1 (2026): Edisi Januari 2026
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jamek.v6i1.2460

Abstract

This study aims to evaluate and optimize accounts receivable administrative procedures in order to improve operational efficiency in Pharmaceutical Wholesalers (PBF). Well-structured and effective receivables management is a key factor in maintaining corporate liquidity, accelerating cash turnover, and minimizing the risk of uncollectible accounts that may disrupt financial stability. This research employs a case study method with a qualitative descriptive approach through direct observation of receivables administration activities, collection processes, and the reporting system implemented by the company. The results indicate that the implementation of an Accounting Information System (AIS) for receivables has contributed positively to the accuracy of transaction recording, the availability of receivables information, and the strengthening of internal control. Invoice verification procedures, segregation of duties among functions, and systematic documentation have proven effective in supporting data accuracy and facilitating audit trails. However, this study also identifies several weaknesses that affect the efficiency of receivables management, including the lack of full integration between sales and finance systems, the continued reliance on manual credit approval processes, and the underutilization of system-based receivable reminder features. Empirically, these conditions lead to delays in updating receivable status, increased administrative workload, and suboptimal credit risk control, particularly for receivables outstanding for more than 90 days. This study recommends the development of an integrated AIS, the implementation of automated credit approval based on customer payment history, and the utilization of real-time receivables reminder systems and data analytics. By adopting these recommendations, companies are expected to enhance operational efficiency, accelerate receivables turnover, and maintain sustainable cash flow performance. The findings of this study may serve as a practical reference for other pharmaceutical distribution companies in strengthening receivables management through information systems
Co-Authors Adelia, Ega Ahmad, Zukhrotun Naima Aini, Septina Nur Alzahra Berlian Nurfitri Andyta Novasari Anggit Lisa Zahara Anisa Aprilia Aprilia, Jasmine Arifatin Nur Afifah Arifin, Dinah Tasyanda Nugraha Audrey Fryda Roselind Azalia Windy Rhohali Berliana Safira Dewanti, Felicia Rahma Dewi Ratih, Dewi Dewi, Meydi Silviana Dewi, Rizqi Silviana Fajar Syaiful Akbar Fitria Irma Saputri Alasta Fitriani, Niken Gardenia Try Puspitaningtyas Gianti, Sabrina Hanif Respati Sudira Hidayati, Nabila Dinar Inayah Inayah Irwina Maharani Putri Junestia Vianjaningrum Karina Lintang Ayu Salindri Khanida, Marisha Krisnawati, Anggi Kristina, Muliyani Linda Sulistiyowati Mochammad Naufal Azharin Muhammad Hilmi Arifin Muhammad Nur Maftuh Ihsan Nadya Maulidina Putri Nicholas Ricky Hansel Ardhana Ningsih, Pingit Kusuma Nurluthfi Oktavia, Ulla Prasetyaningtyas, Veronika Anggun Preswari, Raksi Puspita, Aida Indah Putri, Alifia Kusuma Putri, Femmylia Ferdyan Putri, Irwina Maharani Ramdania, Anisa Nur Rizky, Sari Fateh Safira Indah Puspita Salsa Mita Perdana Salsabila Izzatul Islam Salsabila Pramestya Putri Sari, Safira Mutiara Setiyarso, Reinka Sekar Wahyu Shabira Prihar Anindita Siti Rahayu Stevanie Amadea Ivana Govianne Tamadoy Thamrin Thorifatim Magfiroh Tituk Diah Widajantie Ulfa Puspa Wanti Widodo Widianti, Nanda Putri Zen, Ghaniya Azzahra Zukhrotun Naima Ahmad Zumariz, Iyaza