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All Journal Jurnal Ilmiah Wahana Akuntansi JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Indonesian Journal of Business Analytics (IJBA) JURNAL AKUNTANSI DAN BISNIS Jurnal Kendali Akuntansi Neraca Manajemen, Akuntansi, dan Ekonomi Jurnal Akuntansi, Perpajakan dan Auditing Ekopedia: Jurnal Ilmiah Ekonomi
Etty Gurendrawati
Unknown Affiliation
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

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Pengaruh Kepemilikan Manajerial, Kepemilikan Asing, dan Likuiditas terhadap Pengungkapan Laporan Keberlanjutan Fatihah, Inggit Ukhti; Unggul Purwohedi; Etty Gurendrawati
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 4 No. 2 (2023): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0402.14

Abstract

The purpose of this study is to analyze and test the influence of managerial ownership, foreign ownership, and liquidity on the disclosure of sustainability reporting, this study was conducted on non-financial companies listed on the Indonesia Stock Exchange for the period 2020-2021. The purposive sampling method was used as a sampling technique with 52 selected companies from all non-financial companies listed on the Indonesia Stock Exchange in 2020-2021. The data is processed by regression analysis of panel data with the Eviews 12 program. The results of this study show that foreign ownership and liquidity have a significant effect on the disclosure of sustainability reports. While managerial ownership has no effect whatsoever on the disclosure of sustainability reports.
THE INFLUENCE OF FUNDING DECISIONS, INVESTMENT DECISIONS, AND FREE CASH FLOW ON FIRM VALUE Alda Aurellia; Etty Gurendrawati; Gentiga Muhammad Zairin
Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi Vol. 14 No. 7 (2025): Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi
Publisher : Cahaya Ilmu Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.8734/musytari.v14i7.10687

Abstract

This research aims to analyze the effect of funding decisions, investment decisions, and free cash flow on company value. This research uses quantitative methods with secondary data in the form of company annual reports. The population of this research consists of companies included in the LQ45 index during the period 2021-2023 with 18 samples and 54 data observations. Sampling was conducted using purposive sampling method. The analysis used in this research is descriptive statistical analysis and panel data regression analysis with the help of Eviews 13 software. The results of this research show that funding decisions have no effect on company value. Investment decisions have a positive effect on company value. Free cash flow has no effect on company value. Companies are expected to manage financial risks in the face of fluctuating market conditions and maintain long-term financial stability.
Design of Accounting Information System Based on VBA Excel at Islamic Boarding School X Based on Non-Profit Organization Standards Muhamad Noval A; IGKA Ulupui; Etty Gurendrawati
Indonesian Journal of Business Analytics Vol. 5 No. 3 (2025): June 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijba.v5i3.14782

Abstract

As a non-profit institution, Islamic boarding schools have an important role in education and character building of the community, but still face major challenges in financial management, especially in terms of transparency, accountability, and recording financial reports according to standards. This study aims to design and implement an Accounting Information System (AIS) based on VBA Excel that is adjusted to the ISAK 335 standard at Islamic Boarding School X. This study uses the Waterfall system development method which includes the stages of needs analysis, system design, implementation, verification, and maintenance.Data collection was conducted through observation, interviews, and literature studies on the financial management of Islamic boarding schools. The results of the study indicate that VBA Excel-based AIS can improve efficiency, accuracy, and speed in the process of recording and reporting finances. This system also facilitates the preparation of financial reports such as financial position reports, activity reports, and cash flow reports in accordance with non-profit organization standards. With the implementation of this system, Islamic boarding schools are expected to be able to improve accountability and transparency in fund management, so as to strengthen stakeholder trust and support the sustainability of the institution.
The Influence of Budget Goal Clarity, Budget Participation, and Accounting Information Systems on Managerial Performance with Organizational Commitment as a Moderating Variable (A Study on the Cosmetics Industry in Java Island) Regina Aprianti; Etty Gurendrawati; Rida Prihatni
Indonesian Journal of Business Analytics Vol. 5 No. 3 (2025): June 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijba.v5i3.14800

Abstract

This study aims to analyze the effect of budget target clarity, budgeting participation, and accounting information systems on managerial performance, as well as the role of organizational commitment as a moderating variable. The study was conducted on cosmetic industry companies operating in Java Island. The research approach used is quantitative with a survey method. Data were collected through the distribution of questionnaires to managers and finance staff involved directly in the budgeting process. Data analysis was conducted using Moderated Regression Analysis (MRA). The results show that budget target clarity, budgeting participation, and accounting information systems positively affect managerial performance. In addition, organizational commitment was found to strengthen the relationship between these three independent variables and managerial performance. These findings highlight the importance of clear budget planning, active participation in the budgeting process, and the use of adequate accounting information systems to improve managerial performance, especially when supported by high organizational commitment.
PEMANFAATAN TEKNOLOGI FINANSIAL (FINTECH) UNTUK MENINGKATKAN INKLUSI KEUANGAN PADA UMKM Slamet abdul azis; Rida Prihatni; Etty Gurendrawati
Jurnal Akuntansi dan Bisnis Vol. 5 No. 1 (2025): Mei 2025 : Jurnal Akuntansi dan Bisnis
Publisher : LPPM Universitas Sains Dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jiab.v5i1.870

Abstract

Financial inclusion facilitates transactions for micro and small entrepreneurs, so that their businesses can run more smoothly. This study examines the use of financial technology in Micro, Small, and Medium Enterprises (MSMEs). The approach applied in this article is a qualitative approach with a library study or Library Research. The references used come from studies in national and international reputable scientific articles that are in accordance with the research topic. Based on the literature review in the results and discussion, it can be concluded that financial services based on financial technology contribute positively to financial inclusion in Micro, Small, and Medium Enterprises. The impact on MSMEs, in the early stages, the use of Fintech products and services is a crucial period, where special attention is needed to the learning process, adjustments, and proper risk management so that Fintech can be utilized optimally for business sustainability. Fintech providers need to convey information accurately and carry out effective socialization to maintain user trust since the products and services were first introduced.
PERANCANGAN SISTEM INFORMASI AKUNTANSI PENERIMAAN DAN PENGELUARAN KAS PADA BUSINESS CENTER YAYASAN PERGURUAN DAARUSSALAAM JAGAKARSA Naeda Shifa Silvia; Etty Gurendrawati; Hera Khairunnisa
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol. 9 No. 1 (2025): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jama.v9i1.9402

Abstract

Berdasarkan penelitian yang dilakukan pada Business Center (BC) Yayasan Perguruan Daarussalaam Jagakarsa, ditemukan bahwa sistem akuntansi yang diterapkan belum memanfaatkan teknologi digital dalam proses pencatatan transaksi penerimaan dan pengeluaran kas. Berdasarkan penelitian tersebut, peneliti merancang sebuah aplikasi berbasis Microsoft Excel yang disesuaikan dengan kebutuhan organisasi guna mendukung kelancaran aktivitas operasional. Penelitian ini menggunakan metode kualitatif dengan pendekatan studi kasus, serta memanfaatkan data primer dan sekunder dalam pengumpulan data. Pengembangan sistem dilakukan dengan metode System Development Life Cycle (SDLC) model waterfall. Hasil penelitian menunjukkan bahwa sistem akuntansi masih menggunakan buku besar folio yang rentan terhadap kesalahan pencatatan dan ketidaksesuaian data. Selain itu, pengelola BC merasa kesulitan dalam pembukuan akuntansi karena tidak memiliki latar belakang akuntansi dan tidak mendapatkan pelatihan di bidang tersebut. Oleh karena itu, peneliti memberikan solusi berupa rancangan sistem informasi akuntansi penerimaan dan pengeluaran kas berbasis Microsoft Excel yang telah terotomatisasi. Penerapan sistem ini mampu meningkatkan efisiensi, meminimalisasi kesalahan pencatatan, serta memperkuat akuntabilitas dan transparansi dalam pengelolaan kas sebagai bentuk pertanggungjawaban kepada pihak yayasan.
Pengaruh Asimetri Informasi Terhadap Income Smoothing dengan Good Corporate Governance sebagai Pemoderasi Afifah Dwi Aprillia; Etty Gurendrawati; Hafifah Nasution
Ekopedia: Jurnal Ilmiah Ekonomi Vol. 1 No. 4 (2025): OKTOBER-DESEMBER
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/42fnjn68

Abstract

This reasearch aims to determine the effect of information asymmetry on income smoothing with good corporate governance as a moderator. The research method used is quantitative research. The unit of analysis in this study is non-cyclical consumer sector companies listed on the Indonesia Stock Exchange (IDX) throughout 2019–2023. The sample selection method used is purposive sampling and selected 21 companies with a total sample of 105 research data. The analysis technique in this study uses descriptive statistical analysis and logistic regression analysis with moderation with IBM SPSS Statistics software version 27 and a significance level of 5%. Tests carried out include multicollinearity tests, overall model test, model fit test, goodness of fit test, coefficient of determination test, model accuracy test, and Wald test. The results of this study indicate that information asymmetry has no effect on income smoothing, independent commissioners cannot moderate the effect of information asymmetry on income smoothing, audit committees can moderate the effect of information asymmetry on income smoothing, and managerial ownership can moderate the effect of information asymmetry on income smoothing. In future research, it is hoped that other variables such as company size, debt level, and audit quality can be used. In addition, further research can examine other company sectors such as the banking sector, financial sector, and mining sector
Co-Authors ACHMAD FAUZI Afifah Dwi Aprillia Alda Aurellia Alryan Isra Kusnanto AMMAR AL ASYARI Dwi Handarini Fatihah, Inggit Ukhti Femilia Asthama Firda Luqyana Tuffahati Gentiga Muhammad Zairin Hera Khairunnisa I Gusti Ketut Agung Ulupui IGKA Ulupui Ilal Hilaliyah Ilham Rizqullah Basri Indah Muliasari Izza Meutia Ambaranny Muhamad Noval A Muhammad Zulfikar Naeda Shifa Silvia Nasution, Hafifah Petrolis Nusa Perdana Regina Aprianti Rida Prihatni Slamet abdul azis Sonia Lifia Unggul Purwohedi