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All Journal Kompak : Jurnal Ilmiah Komputerisasi Akuntansi EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Jurnal Ekonomi Pembangunan STIE Muhammadiyah Palopo Journal of Accounting Science Jurnal Riset Akuntansi dan Keuangan EKONOMIS : Journal of Economics and Business Distribusi Owner : Riset dan Jurnal Akuntansi JURNAL PENDIDIKAN TAMBUSAI Gorontalo Accounting Journal EQIEN - JURNAL EKONOMI DAN BISNIS Jambura Economic Education Journal Jurnal Riset Akuntansi Aksioma Akuntoteknologi : Jurnal Ilmiah Akuntansi dan Teknologi Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah RESLAJ: RELIGION EDUCATION SOCIAL LAA ROIBA JOURNAL EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) Community Development Journal: Jurnal Pengabdian Masyarakat Current : Jurnal Kajian Akuntansi dan Bisnis Terkini JOURNAL OF BUSINESS AND ECONOMICS RESEARCH (JBE) Journal of Management and Bussines (JOMB) Nusantara Science and Technology Proceedings Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Jurnal Pengabdian dan Peningkatan Mutu Masyarakat (JANAYU) International Journal of Economy, Education and Entrepreneurship (IJE3) Behavioral Accounting Journal Formosa Journal of Multidisciplinary Research (FJMR) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Jurnal Ilmiah Ekonomi dan Manajemen IIJSE Neraca Manajemen, Akuntansi, dan Ekonomi Jurnal Ekonomi Bisnis Manajemen dan Akuntansi (Jebisma) Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah RESLAJ: Religion Education Social Laa Roiba Journal JURNAL MULTIDISIPLIN ILMU AKADEMIK JURNAL RUMPUN MANAJEMEN DAN EKONOMI JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Jurnal Ilmiah Manajemen dan Akuntansi
Haryati, Tantina
Department Of Accounting, Economics And Business Faculty. Universitas Pembangunan Nasional “Veteran”, Jawa Timur, Surabaya 60294, Indonesia
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Journal : Jurnal Akuntansi dan Keuangan Kontemporer (JAKK)

 1 
Analisis Sistem Informasi Akuntansi Penerimaan Dan Pengeluaran Kas Terhadap Sistem Pengendalian Internal Kas Pada PT. Bulan Biru Tour And Travel Dinda Kama Dita; Tantina Haryati
Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Vol 4, No 1 (2021): November 2020 - Mei 2021
Publisher : Jurnal Akuntansi dan Keuangan Kontemporer (JAKK)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jakk.v4i1.6899

Abstract

A company needs an internal control system because to maintain the existence of cash appropriately for managing and controlling cash, one of which is cash receipts and cash disbursements. In this case, cash is the company's most liquid asset or asset and is prone to fraud, fraud and theft. In this study, the objective is to find out how the accounting information system for cash receipts and payments on the internal control system at PT. Bulan Biru Tour and Travel. This type of research is a type of case study research using a qualitative approach. Internal cash control in the company is inadequate, this is reflected in the implementation of internal cash control, there is an organizational structure in which there is a description of the duties and responsibilities of each part of the company, the authorization of the authorized official for each transaction of cash receipts and disbursements of the company. It is suggested that there should be a separation of duties between the recording function and the cash storage function.
Keputusan Investasi, Keputusan Pendanaan, dan Sustainability Report Terhadap Nilai Perusahaan Rahmania, Siti Khodijah; Haryati, Tantina
Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Vol 8, No 2 (2025): April 2025 - September 2025
Publisher : Jurnal Akuntansi dan Keuangan Kontemporer (JAKK)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jakk.v8i2.24889

Abstract

Tujuan Penelitian: Penelitian ini bertujuan untuk mengetahui pengaruh variabel keputusan investasi, keputusan pendanaan, dan sustainability report terhadap nilai perusahaanMetode Penelitian: Penelitian ini menggunakan metode kuantitatif. Populasi dalam penelitian ini adalah perusahaan sektor energi yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2021-2023 dengan sampel sebanyak 31 perusahaan. Pengambilan sampel menggunakan teknik purposive sampling dengan metode pengumpulan data skunder melalui annual report dan sustainability report dari www.idx.co.id dan web tiap perusahaan. Teknik analisis data dalam penelitian ini menggunakan PLS SEM.Originalitas/Novelty: Penelitian sebelumnya belum secara komprehensif menguji kombinasi variabel keputusan investasi, keputusan pendanaan, dan sustainability report dalam mempengaruhi nilai perusahaan.Hasil Penelitian: Keputusan investasi dan sustainability report memiliki pengaruh yang terhadap nilai perusahaan, sedangkan keputusan pendanaan tidak  pengaruh terhadap nilai perusahaan.Implikasi: Hasil penelitian ini dapat menjadi panduan bagi pelaku bisnis untuk lebih strategis dalam mengambil keputusan dan  mempertimbangkan aspek keberlanjutan. Research Objectives: This research seeks to investigate the extent to which investment decision-making, capital structure choices, and the disclosure of sustainability reports contribute to shaping the overall value of a company.Research Method: This research adopts a quantitative methodological approach. The population under investigation comprises energy sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2021–2023, with a final sample consisting of 31 firms. The sampling was conducted using a purposive sampling technique, while the data were collected through secondary sources, specifically from annual reports and sustainability reports obtained via the official IDX website (www.idx.co.id) and the respective corporate websites. The data analysis was carried out using Partial Least Squares Structural Equation Modeling (PLS-SEM).Originality/Novelty: Previous studies have not thoroughly examined the combined influence of investment decisions, financing decisions, and sustainability reporting on firm value in an integrated and comprehensive manner.Research Results: Investment decisions and sustainability reporting exert a significant influence on firm value, whereas financing decisions do not demonstrate a statistically meaningful impact on the company's valuation.Implications: The findings of this study may serve as a strategic reference for business practitioners in making more informed decisions, with greater emphasis on integrating sustainability considerations into corporate decision-making processes.
Co-Authors Acynthia Ayu Wilasittha Acynthia Ayu Wilasittha Acynthia Ayu Wilasittha Acynthia Ayu Wilasittha Aini, Septina Nur Alyaa Ashiilah Setiawan Anam, Sahrul Anidya Rahma Anisa Hanif Fadia Hayya Arnez Cendana Budiwitjaksono, Gideon Setyo Cendana, Arnez Cintia Sinaring Sinanding Dinda Kama Dita Eirene Dewi Anggraeni Elsa Sabrina Agustia Elyana Putri Nur Fitri Fabiola Dinda Effendi Fadhiatus Zahro Farizah Nur Amalia Fatima Thuzahra Fatkhurrozi, Bima Akmal Febrian Eka Candra Wicaksana Fikri Azhari Ramadhani Firman Eka Putra Galuh Candra Mustika Dewi Hayyin Rizki Utami Ika Faradilla Purwaningrum Januar, Muhammad Kiki Jelita, Fernanda Putri Khansa Hasna Nur Khairunnisa Kirana, Nanda Wahyu Indah Kusnadi, Sal-Sabilla Narita Kusuma, Titis Widya Marshanda, Almira Yasmin Maulana Herlambang Melindah Seviona Mifta Wardhani Putri Mochamad Sulthan Firdaus Muhammad Kiki Januar Nanda Wahyu Indah Kirana Naufal Bayu Ardhana Niken Handayani, Rukmining Tias Nur Aisyah, Fara Sahira Pusparini, Dinda Ayu Puspasari, Marchsyta Dwi Putra, Firman Eka Putri, Parwanti Nuryoko R. Muh. Syah Arief Atmaja Wijaya Rafli Syahrul Hikam Rahma, Anidya Rahmania, Siti Khodijah Ramdania, Anisa Nur Refdy Radhinka Firza Rohmah, Mufidatur Sahrul Anam Sihotang, Diva Amelia Silalahi, Olivia Yunita Singgih Alfiyahya Siti Salzabila Faizaroh Aizy Siti Sundari Soffi Marisha Yuliani Sofie Yunida Putri Sofie Yunida Putri Syaqna Salsabila Putri Sylvia Martha Tacfia Fitri Handayani Tauristasari, Lila Tuti, Yeny Widya Vendy, Vicky Vicky Vendy Wardhana, Ferdy Widodo, Ulfa Puspa Wanti Widyanti, Rara Anggita Salsabila Wulandari Hidayanti Yanti, Anisyah Firda Yulita Dwi Nuraini Zahra, Bilqist Nabila Zsalzsabila Izzatunnisa Zulkarnain