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All Journal AKUNTANSI DEWANTARA Jurnal Ilmiah Wahana Akuntansi JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Indonesian Journal of Business Analytics (IJBA) Jurnal Kendali Akuntansi Neraca Manajemen, Akuntansi, dan Ekonomi Jurnal Akuntansi, Perpajakan dan Auditing Jurnal Kendali Akuntansi
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.
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.
Analisis Pemanfaatan pada Bidang Pelaksanaan Pembangunan dalam Mendukung SDGs Desa di Desa Bojongkulur Muhammad Egi Pratama Haedy; Rida Prihatni; Etty Gurendrawati
Jurnal Kendali Akuntansi Vol. 4 No. 3 (2026): Juli: Jurnal Kendali Akuntansi
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jka-widyakarya.v4i3.6427

Abstract

This study examines the utilisation of Village Funds in the Village Development Implementation Sector to support the achievement of the Village Sustainable Development Goals (Village SDGs) in Bojongkulur Village. The analysis focuses on the alignment between development planning, programme implementation, and the contribution of Village Fund utilisation to achieving the Village SDGs. A qualitative case study approach was employed. Data were generated through in-depth interviews and document analysis involving the Village Head, Head of Finance Affairs, Development Implementation Officer, and community representatives selected using purposive sampling based on their involvement in and understanding of Village Fund management. The collected data were analysed using the Miles and Huberman interactive analysis model. The findings indicate that Village Funds have been utilised in accordance with development planning documents and prevailing regulations, with infrastructure development remaining the primary priority. Although several adjustments were required due to policy changes and local conditions, most development activities were implemented as planned. The utilisation of Village Funds has contributed to improving infrastructure quality, expanding access to public services, and enhancing community welfare, thereby supporting the achievement of the Village SDGs. Nevertheless, Village Fund allocation continues to be concentrated on physical infrastructure, highlighting the need to strengthen social, economic, and environmental development to achieve more balanced and sustainable rural development.
KAJIAN ILMIAH LITERASI KEUANGAN: ANALISIS BIBLIOMETRIK PADA PUBLIKASI TERINDEKS SCOPUS TAHUN 2021-2025 Yusuf Syaifulloh; Etty Gurendrawati; Muhammad Yusuf
AKUNTANSI DEWANTARA Vol 10 No 1 (2026): Vol 10 No 1 (2026): AKUNTANSI DEWANTARA VOL. 10 NO 1 APRIL 2026
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/ad.v10i1.22791

Abstract

Financial literacy has become an increasingly important research topic due to the growing complexity of financial systems, the rapid expansion of digital financial services, and the need to improve individual financial well-being. This study aims to map the development of global scientific publications on financial literacy during the 2021–2025 period using a bibliometric approach. Data was collected from the Scopus database and analyzed using Biblioshiny and VOSviewer to identify publication trends, productive countries, collaboration patterns, and keyword networks. The results indicate a significant increase in the number of publications, reflecting growing academic interest in financial literacy worldwide. Keyword analysis reveals that financial education, financial behavior, financial inclusion, and financial well-being remain dominant themes. Furthermore, overlay visualization shows an emerging research focus on digital finance, artificial intelligence, sustainability, and sustainable development. These findings suggest that financial literacy research is evolving from traditional educational perspectives toward broader issues related to digital transformation and sustainable development.
Co-Authors ACHMAD FAUZI 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 Egi Pratama Haedy MUHAMMAD YUSUF Muhammad Zulfikar Naeda Shifa Silvia Petrolis Nusa Perdana Regina Aprianti Rida Prihatni Sonia Lifia Unggul Purwohedi Yusuf Syaifulloh