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Pengawasan Internal terhadap Pengelolaan Kas dan Monitoring Anggaran pada PT Yekape Surabaya
Putranti, Fani Anggraeni;
Tantina Haryati
JURNAL RUMPUN MANAJEMEN DAN EKONOMI Vol. 2 No. 4 (2025): Juli
Publisher : CV. KAMPUS AKADEMIK PUBLISHING
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DOI: 10.61722/jrme.v2i4.5796
Penelitian ini bertujuan untuk mengevaluasi efektivitas pengawasan internal terhadap pengelolaan kas dan monitoring anggaran pada PT Yekape Surabaya. Masalah utama yang diidentifikasi adalah potensi penyimpangan kas dan deviasi antara anggaran dan realisasi akibat lemahnya sistem pengawasan. Penelitian ini menggunakan pendekatan kualitatif deskriptif, dengan teknik pengumpulan data yang meliputi observasi langsung, wawancara, serta telaah terhadap dokumen-dokumen keuangan Perusahaan. Hasil penelitian menunjukkan bahwa prosedur pengelolaan kas sudah berjalan secara sistematis, mulai dari pemisahan fungsi hingga pelaksanaan rekonsiliasi berkala. Pengawasan anggaran juga telah dilakukan oleh Satuan Pengawasan Internal (SPI) secara berkala dan berbasis data, meskipun masih terdapat kendala seperti keterlambatan pelaporan dan keterbatasan SDM. Temuan penelitian ini berkontribusi pada penguatan sistem pengawasan internal melalui rekomendasi pengembangan sistem digital dan peningkatan kapasitas tim SPI untuk mendukung akuntabilitas keuangan perusahaan secara menyeluruh.
ANALISIS PROSEDUR AUDIT ATAS KAS DAN SETARA KAS DALAM MENDETEKSI RISIKO FRAUD DI ERA DIGITAL
Fitri Nur Komariyah;
Tantina Haryati
Jurnal Media Akademik (JMA) Vol. 4 No. 1 (2026): JURNAL MEDIA AKADEMIK Edisi Januari
Publisher : PT. Media Akademik Publisher
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DOI: 10.62281/01v96y93
Perkembangan teknologi digital telah mengubah secara signifikan pola transaksi keuangan dan menimbulkan tantangan baru dalam audit kas dan setara kas yang memiliki tingkat likuiditas tinggi serta rentan terhadap fraud. Meningkatnya penggunaan mobile banking, dompet digital, QRIS, dan sistem pembayaran elektronik lainnya mendorong pergeseran transaksi dari kas fisik ke sistem digital, sehingga menghasilkan bukti audit berbasis elektronik yang mudah dimodifikasi dan sering kali tidak memiliki jejak audit yang memadai. Kondisi ini meningkatkan kompleksitas prosedur audit serta risiko kecurangan pada akun kas dan setara kas. Penelitian ini bertujuan untuk menganalisis pemahaman auditor, penerapan prosedur audit kas dan setara kas, serta tantangan yang dihadapi dalam mendeteksi risiko fraud pada era transaksi digital. Penelitian menggunakan pendekatan kualitatif deskriptif melalui wawancara semi-terstruktur dengan auditor pada berbagai tingkat jabatan yang dianalisis secara tematik. Hasil penelitian menunjukkan bahwa efektivitas audit dipengaruhi oleh kualitas dokumentasi klien, sistem pengendalian internal, literasi digital, kompetensi teknologi, serta tingkat skeptisisme profesional auditor.
PENGARUH GREEN ACCOUNTING, ENVIRONMENTAL PERFORMANCE, DAN CARBON EMISSION DISCLOSURE TERHADAP PROFITABILITAS
Dwi Wulandari, Natalia;
Haryati, Tantina
JURNAL AKUNTANSI FINANCIAL STIE SULTAN AGUNG Vol 11 No 2 (2025)
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung
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DOI: 10.37403/financial.v11i2.816
This study aims to examine the extent to which the implementation of environmental accounting (green accounting), environmental performance, and transparency in carbon emission disclosure affect the profitability of energy sector companies listed on the Indonesia Stock Exchange (IDX) during the period from 2019 to 2023. A quantitative approach was used, utilizing secondary data obtained from the official IDX website and the official websites of the respective companies. Sample selection was carried out using purposive sampling based on predetermined criteria. Data analysis was conducted using panel data regression with the statistical software EViews version 12. The empirical results indicate that the implementation of green accounting practices and a high level of transparency in carbon emission disclosure have a positive and significant effect on company profitability, as measured by Return on Assets (ROA). Conversely, environmental performance on its own does not show a statistically significant effect. These findings suggest that the integration of environmental accounting is an effective mechanism for improving financial performance, whereas improvements in environmental performance and carbon emissions without aligned reporting and accountability may not directly impact the profitability of energy companies in Indonesia. Keywords: Green Accounting, Environmental Performance, Carbon Emission Disclosure, profitability
Impact of Financial Literacy, Investment Training, and Risk Attitudes on Investment Decisions: The Moderating Role of Self-Efficacy in Public University Students in Surabaya
Bhakti, Ilham Dio;
Haryati, Tantina
BIMA Journal (Business, Management, & Accounting Journal) Vol. 6 No. 2 (2025)
Publisher : Perkumpulan Dosen Muda (PDM) Bengkulu
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DOI: 10.37638/bima.6.2.917-934
Purpose: This study aims to examine how financial literacy, investment training, and risk attitudes influence investment decisions among students of public universities in Surabaya, with self-efficacy as a moderating variable. Methodology: A quantitative approach was employed, with data collected from 100 students using a structured questionnaire. The data were analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS). Results: Financial literacy, investment training, and risk attitudes have a significant influence on investment decisions. Self-efficacy strengthens the influence of financial literacy and investment training on investment decisions but does not moderate the relationship between risk attitudes and investment decisions. Findings: The study highlights the role of self-efficacy as an important psychological factor that enhances financial decision-making among students. Novelty: This research introduces self-efficacy as a moderating variable, a relatively rare approach in studies exploring the relationship between financial literacy and investment decisions, especially among Indonesian students. Originality: The study presents a unique model that integrates cognitive, experiential, and psychological variables, emphasizing the significance of self-efficacy in financial behavior. Conclusion: The findings suggest that financial education programs should focus on enhancing self-efficacy to improve investment decision-making. Type of Paper: Empirical Research
Impact of Green Banking, Sustainability Report, and Enterprise Risk Management on Financial Performance
Kuncoro, Dyas Aji;
Haryati, Tantina
BIMA Journal (Business, Management, & Accounting Journal) Vol. 6 No. 2 (2025)
Publisher : Perkumpulan Dosen Muda (PDM) Bengkulu
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DOI: 10.37638/bima.6.2.1189–1197
Purpose: This study analyzes the impact of Green Banking (GB), Sustainability Report (SR), and Enterprise Risk Management (ERM) on financial performance, proxied by Return on Assets (ROA). It aims to confirm the influence of these variables, reconcile inconsistent prior findings, and explain profitability fluctuations within Indonesia's banking sector. Methodology: Focusing on conventional commercial banks listed in the Inisiatif Keuangan Berkelanjutan Indonesia (IKBI) from 2019 to 2023, secondary data (annual and sustainability reports) were obtained from company websites. A purposive sample comprising 50 observational units was selected. Data analysis employed the Structural Equation Model-Partial Least Square (SEM-PLS) method with SmartPLS 4 software.. Results: GB and SR disclosure does not significantly affect financial performance. ERM disclosure, conversely, significantly and positively influences it.. Findings: This suggests short-term sustainability practices are not fully reflected in financial outcomes. ERM's positive impact highlights its role in corporate financial stability. Novelty: This research uniquely contributes by addressing prior inconsistencies and elucidating profitability variations within Indonesia's banking sector. Originality: It offers a comprehensive analysis of Green Banking, Sustainability Report, and Enterprise Risk Management in the specific context of IKBI-listed banks, providing new perspectives on their financial impact. Conclusion: GB and SR disclosure shows no significant short-term financial impact. ERM is a positive and significant determinant of financial performance in Indonesian conventional commercial banks. Type of Paper: Empirical Research paper
ADAPTASI SOFTWARE ACCURATE DALAM PENCATATAN DAN PEMBUATAN FAKTUR PEMBELIAN
Muhammad Ken Rafly;
Tantina Haryati
Jurnal Ekonomi Bisnis Manajemen dan Akuntansi (JEBISMA) Vol 3 No 2 (2025): Desember 2025
Publisher : PT. Media Edutama Nusantara
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DOI: 10.70197/jebisma.v3i2.150
Penelitian ini bertujuan untuk menganalisis tingkat efektivitas dan efisiensi sistem informasi akuntansi dalam proses pencatatan pembelian pada divisi purchasing yang memanfaatkan software Accurate sebagai alat bantu utama. Pendekatan yang digunakan dalam penelitian ini adalah metode kualitatif deskriptif, dengan sebelas informan yang terlibat aktif selama periode penelitian berlangsung, yaitu pada bulan April hingga Mei 2025. Data penelitian diperoleh melalui observasi langsung di lingkungan kerja, wawancara mendalam dengan pihak terkait, serta dokumentasi yang mendukung proses analisis. Hasil penelitian menunjukkan bahwa sistem pembelian berbasis software Accurate telah beroperasi sesuai dengan prosedur dan pedoman yang ditetapkan oleh perusahaan. Flowchart serta tahapan pencatatan pembelian yang dilakukan di divisi purchasing menggambarkan proses kerja yang sistematis, mulai dari pencatatan transaksi hingga pembuatan faktur pembelian. Penerapan sistem ini terbukti memberikan dampak positif terhadap peningkatan efisiensi dan efektivitas kerja, terutama dalam hal pengelolaan data pembelian bahan baku dan pengurangan risiko kesalahan pencatatan. Selain itu, penggunaan software Accurate juga mampu mengoptimalkan kinerja karyawan dengan mengurangi ketergantungan pada pekerjaan manual yang berulang. Dengan demikian, waktu dan tenaga kerja dapat dialihkan untuk kegiatan lain yang lebih strategis dan produktif. Secara keseluruhan, hasil penelitian ini menegaskan bahwa penerapan sistem informasi akuntansi berbasis Accurate memberikan kontribusi yang signifikan terhadap peningkatan kualitas administrasi keuangan dan efektivitas operasional perusahaan.
BIAYA LINGKUNGAN, CSR, INOVASI HIJAU, ERM TERHADAP NILAI PERUSAHAAN: ANALISIS PADA PERUSAHAAN MANUFAKTUR 2021-2023
Rabbani, Maharani Putri;
Haryati, Tantina
Jurnal Akuntansi Vol 12, No 1 (2026)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo
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DOI: 10.35906/jurakun.v12i1.2485
ABSTRAKPenelitian ini bertujuan untuk menganalisis pengaruh biaya lingkungan, Corporate Social Responsibility (CSR), inovasi hijau, dan Enterprise Risk Management (ERM) terhadap nilai perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2021-2023. Metode penelitian menggunakan pendekatan kuantitatif dengan analisis regresi linear berganda menggunakan SPSS 30 terhadap 38 perusahaan manufaktur. Hasil penelitian menunjukkan bahwa biaya lingkungan tidak berpengaruh signifikan terhadap nilai perusahaan. CSR berpengaruh negatif dan signifikan terhadap nilai perusahaan. Inovasi hijau berpengaruh negatif dan signifikan terhadap nilai perusahaan. Sebaliknya, ERM berpengaruh positif dan signifikan terhadap nilai perusahaan. Temuan ini mengindikasikan bahwa investor masih memprioritaskan manajemen risiko dalam menilai perusahaan manufaktur Indonesia.Kata Kunci: Biaya Lingkungan; Corporate Social Responsibility; Inovasi Hijau; Enterprise Risk Management; Nilai PerusahaanABSTRACTThis study aims to analyze the effect of environmental costs, Corporate Social Responsibility (CSR), green innovation, and Enterprise Risk Management (ERM) on the firm value of manufacturing companies listed on the Indonesia Stock Exchange for the period 2021-2023. The research method uses a quantitative approach with multiple linear regression analysis using SPSS 30 on 38 manufacturing companies. The results show that environmental costs have no significant effect on firm value. CSR has a negative and significant effect on firm value. Green innovation has a negative and significant effect on firm value. Conversely, ERM has a positive and significant effect on firm value. These findings indicate that investors still prioritize risk management in valuing Indonesian manufacturing companies.Keywords: Enviromental Cost; Corporate Social Responsibility; Green Innovation; Enterprise Risk Management; Firm Value
PENGARUH PROFESIONALISME, INTENSITAS MORAL, DAN PERSONAL COST OF REPORTING TERHADAP INTENSI AUDITOR MELAKUKAN WHISTLEBLOWING
Anggraeni, Eirene Dewi;
Haryati, Tantina
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 10 No. 2 (2021): Jurnal Maneksi (Management Ekonomi Dan Akuntansi)
Publisher : Politeknik Negeri Ambon
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DOI: 10.31959/jm.v10i2.706
Dalam dunia kerja seorang auditor, terdapat dua aspek terpenting dalam pekerjaannya, yaitu profesionalisme dan intensitas moral. Bukan hanya untuk mengungkapkan kewajaran atas laporan keuangan sebuah perusahaan, namun juga dalam mengungkap tindak kecurangan dalam laporan keuangan. Selain profesionalisme dan intensitas moral, terdapat personal cost of reporting yang menjadi pemikiran paling pertama sebelum seseorang melakukan whistleblowing karena jika tindakan pelaporan yang dilakukan akan membahayakan dan memberi dampak buruk terhadap dirinya, maka akan membuat kecenderungan seseorang untuk melakukan pelaporan menjadi sangat minim. Penelitian ini dilakukan guna mengetahui pengaruh atas profesionalisme, intensitas moral, dan personal cost of reporting terhadap intensi auditor melakukan whistleblowing. Penelitian ini penelitian kuantitatif dari data kuesioner google form. Populasi sebanyak 130 auditor yang bekerja pada KAP di Surabaya., sedangkan sampel penelitian sebanyak 98. Analisis data dibantu dengan software SmartPLS. Berdasarkan hasil penelitian, diperoleh hasil profesionalisme dan intensitas moral berpengaruh signifikan terhadap intensi auditor melakukan whistleblowing, sedangkan personal cost of reporting tidak berpengaruh signifikan terhadap intensi auditor melakukan whistleblowing.
ANALISIS DAYA SAING EKSPOR KOMODITAS UBI KAYU INDONESIA, THAILAND DAN VIETNAM DI PASAR DUNIA
Yudha, Eka Purna;
Salsabila, Anisa;
Haryati, Tantina
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 12 No. 2 (2023): Jurnal Maneksi (Management Ekonomi Dan Akuntansi)
Publisher : Politeknik Negeri Ambon
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DOI: 10.31959/jm.v12i2.1450
Indonesia ranks third in cassava (cassava) exporters in global scale, after Thailand and Vietnam, more than 80% of cassava is exported to China. The productivity of cassava in Indonesia tends to increase, but the total volume of exports tends to decrease. This study focuses on describing the condition of the cassava timber export market trend to producing countries and then analyzes it comparatively in the global market and compares it with two other countries, namely Thailand and Vietnam. The data used is the 2014-2018 time series obtained from secondary data. This study was analyzed by RCA (Reveled Comparative Advantage). The results of research on the export volume of Indonesian cassava commodities in 2014-2018 to the main export destination countries, namely China, South Korea and Malaysia fluctuated and tended to decrease. The competitiveness of Indonesia's cassava commodity exports to China, South Korea and Vietnam can be seen from the results of the calculation of the RCA value which shows that Indonesian cassava does not have competitiveness and comparative advantage in China, South Korea and Malaysia. Although the RCA value of Indonesian cassava is low, the production value of Indonesian cassava is high. From the results of RCA calculations, Thailand and Vietnam have high competitiveness in cassava exports to destination countries, namely China, South Korea and Malaysia because they have an excess value of 1 .
Green Manufacturing and Environmental Performance: The Mediating Role of Green Supply Chain in Indonesian Consumer Non-Cyclicals Manufacturers (2022-2024)
Gandini, Aulia;
Susilowati, Endah;
Haryati, Tantina
Jambura Economic Education Journal Vol 8, No 2 (2026): APRIL 2026
Publisher : Gorontalo State University
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DOI: 10.37479/jeej.v8i2.35685
Environmental performance among Indonesian Consumer Non-Cyclicals manufacturing firms remains heterogeneous despite increasing sustainability pressures. This study examines the effect of green manufacturing on environmental performance and tests whether green supply chain mediates this relationship under the Natural Resource-Based View (NRBV). Using secondary data from sustainability/annual reports and PROPER ratings for 2022-2024, purposive sampling yields 35 firms (105 firm-year observations). Green manufacturing is proxied by electricity consumption (kWh) transformed using min-max normalization and directional reversal (higher score = greener), while green supply chain is measured through disclosure-based scoring across five indicators. The model is estimated using PLS-SEM with bootstrapping. Results show that green manufacturing has a positive and significant effect on environmental performance. However, green manufacturing is significantly associated with green supply chain in a negative direction, and green supply chain has no significant effect on environmental performance. The indirect effect is not significant, indicating no mediating role of green supply chain in the observation period.