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All Journal RJABM (Research Journal of Accounting and Business Management) Jurnal Ekonomi Efektif KINDAI : Kumpulan Informasi dan Artikel Ilmiah Manajamen dan Akuntansi Priviet Social Sciences Journal Aktiva: Journal Of Accountancy and Management
Nirwana, Ros
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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STRATEGI PENGELOLAAN PIUTANG: ANALISIS PROSEDUR DAN DAMPAKNYA TERHADAP KINERJA KEUANGAN PERUSAHAAN UMUM DAERAH Rahmi Nadiar; Alfikri, Rahmatullah; Nirwana, Ros
KINDAI Vol 20 No 3 (2024): KINDAI
Publisher : JURNAL KINDAI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35972/kindai.v20i3.1741

Abstract

Penelitian ini mengkaji strategi pengelolaan piutang di Perumda XYZ dengan fokus pada prosedur akuntansi dan dampaknya terhadap kinerja keuangan. Tujuan utama penelitian adalah untuk menganalisis pengelolaan piutang dan penghapusan piutang tak tertagih. Metode yang digunakan adalah analisis deskriptif dengan data kualitatif. Piutang Perumda XYZ merupakan populasi, sedangkan sampelnya yaitu piutang selama 7 tahun dari tahun 2012-2017. Hasil penelitian menunjukkan adanya kendala dalam penagihan piutang yang menyebabkan peningkatan jumlah piutang tak tertagih, yang berdampak negatif terhadap laba operasional perusahaan. Kebijakan penghapusan piutang yang tidak terstandardisasi juga berkontribusi pada tingginya nilai piutang di neraca. Penelitian ini memberikan rekomendasi untuk penerapan prosedur pengelolaan piutang yang lebih baik dan perbaikan dalam kebijakan akuntansi guna meningkatkan kinerja keuangan Perumda XYZ. Kata kunci: pengelolaan piutang, prosedur akuntansi, kinerja keuangan, piutang tak tertagih
Accounting for the Ummah: The Role of Pesantren Accounting Knowledge in Financial Accountability Nirwana, Ros; Anizar, Sriyunia; Jakiroh, Jakiroh; Bintari, Endah Sri
AKTIVA: Journal of Accountancy and Management Vol. 3 No. 1 (2025): Aktiva: Journal Of Accountancy and Management
Publisher : Faculty Of Islamic Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24260/aktiva.v3i1.4313

Abstract

Purpose: This research aims to test and analyze the influence of the Islamic Boarding School Accounting Guidelines on financial management accountability at Islamic Boarding Schools in Martapura City. Methodology: This type of research is qualitative research using primary data by distributing questionnaires to managers and employees at the Islamic Boarding School in Martapura city. The number of respondents collected was 32, with a data analysis technique, namely, simple linear regression analysis. Research Findings: The results of the research show that knowledge of the Islamic Boarding School Accounting Guidelines has a positive effect on financial management accountability in Islamic Boarding Schools. Contribution: This research contributed to the understanding of the importance of Islamic Boarding School Accounting Guidelines in improving financial management accountability. Tujuan Penelitian: Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh pengetahuan Pedoman Akuntansi Pondok Pesantren terhadap akuntabilitas pengelolaan keuangan pada Pondok Pesantren di Kota Martapura.Metodologi: Jenis penelitian ini adalah penelitian kualitatif dengan menggunakan data primer dengan menyebarkan kuesioner kepada pimpinan dan karyawan Pondok Pesantren di Kota Martapura. Jumlah responden yang terkumpul sebanyak 32 responden, dengan teknik analisis data yaitu analisis regresi linier sederhana.Temuan Penelitian: Hasil penelitian menunjukkan bahwa pengetahuan tentang Pedoman Akuntansi Pondok Pesantren berpengaruh positif terhadap akuntabilitas pengelolaan keuangan di Pondok Pesantren.Kontribusi: Penelitian ini memberikan kontribusi pada pemahaman tentang signifikansi Pedoman Akuntansi Pondok Pesantren dalam meningkatkan akuntabilitas pengelolaan keuangan di Pondok Pesantren.
ANALISIS AKUNTANSI UNTUK PERSEDIAAN OBAT GENERIK BERDASARKAN PADA PSAP NO. 05 DI RSUD ABDOEL WAHAB SJAHRANIE SAMARINDA Nirwana, Ros; Lau, Elfreda Aplonia; Kulsum, Umi
RJABM (Research Journal of Accounting and Business Management) Vol 3, No 1 (2019)
Publisher : LPPM University 17 Agustus 1945 Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31293/rjabm.v3i1.4224

Abstract

This reseach aim to compare recording and drugs inventory especially characterized generic drug by the largest transaction and drugs that often out of stock. Generic drugs consist of five types of generic injection and five types of tablets, spesifically NaCl 0,9% 500 Ml Inj, Ranitidin Inj, Dexamethasone 5 Ml Inj, Cefotaxime 1 g Inj, Gentamicin 80 Mg Inj, Amoxicillin 500 Mg, Antasida Doen, Dexamethasone 0,5 Mg, Chlorpeniramin, and Lansoprazol from January 1st to December 31st 2018 at RSUD Abdoel Wahab Sjahrani Samarinda on Palang Merah street Samarinda Indonesia, according to recording and aassessment stock of generic drugs river to PSAP No 05 of 2010.Methods in this comparison were Perpetual Method and First In First Out(FIFO) Method based on PSAP No. 05 of 2010. The results of this research were the recording and assessment of generic drug supplies at Abdoel Wahab Sjahranie Samarinda General Hospital  not in accordance with PSAP No. 05 of 2010
Faktor-Faktor yang Mempengaruhi Tingkat Pengungkapan LKPD pada Website Pemerintah Daerah di Provinsi Kalimantan Selatan Periode 2019-2023 Nirwana, Ros; Anizar, Sriyunia; Jakiroh, Jakiroh; Bintari, Endah Sri
Jurnal Ekonomi Efektif Vol. 7 No. 3 (2025): JURNAL EKONOMI EFEKTIF
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/JEE.v7i3.48189

Abstract

Penelitian ini dilakukan untuk menguji dan menganalisis pengaruh tingkat ketergantungan pemerintah daerah, belanda modal dan tingkat akses internet terhadap tingkat pengungkapan LKPD pada Pemerintah Daerah di Provinsi Kalimantan Selatan Periode 2019-2023. Data penelitian diperoleh dari data sekunder dengan bersumber dari publikasi pada website resmi lembaga pemerintah Provinsi Kalimantan Selatan dan dari Badan Pusat Statistik Pemerintah Kalimantan Selatan. Total data yang dikumpulkan dari 11 Kabupaten dan 2 Kota di Provinsi Kalimantan Selatan sebanyak 65 data, dengan Teknik analisis data yaitu analisis regresi linear berganda. Hasil penelitian ini menunjukan bahwa tingkat ketergantungan Pemerintah Daerah berpengaruh signifikan negatif terhadap tingkat pengungkapan LKPD pada website Pemerintah Daerah di Provinsi Kalimantan Selatan, Belanja modal tidak berpengaruh terhadap tingkat pengungkapan LKPD di website pemerintah daerah di Provinsi Kalimantan Selatan, dan Tingkat Akses Internet tidak berpengaruh terhadap Tingkat Pengungkapan LKPD pada Website Pemerintah Daerah di Provinsi kalimantan Selatan.
Determinants of MSME performance: Assessing the role of budgeting, financial control, and cash management in Banjarbaru City Nirwana, Ros; Jakiroh, Jakiroh; Bintari, Endah Sri; Anizar, Sri Yunia; Yulia, Yulia
Priviet Social Sciences Journal Vol. 5 No. 12 (2025): December 2025
Publisher : Privietlab

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55942/pssj.v5i12.1023

Abstract

Many MSMEs play an important role in supporting local economic activity; however, yet in reality many of them still struggle with financial management issues that prevent their performance from reaching its full potential. Based on this situation, the present study examines how budgeting practices, financial control, and cash management influence the performance of MSMEs in Banjarbaru City. The analysis draws on the Resource-Based View (RBV), Contingency Theory, and Working Capital Theory as the main theoretical foundations. This study uses a quantitative associative approach and involves 30 business owners selected through purposive sampling method. The collected data were processed using multiple linear regression with SPSS 25. The results indicate that budgeting (β = 0.295; p = 0.037), financial control (β = 0.400; p = 0.002), and cash management (β = 0.481; p = 0.002) have a positive and significant effect on MSME performance, both partially and simultaneously (F = 79.389; p = 0.000). The adjusted R² of 0.890 indicates that these financial management variables can account for approximately 89% of the variation in MSME performance, which shows how strongly they are tied to day-to-day business outcomes. The results suggest that financial managerial skills function as important internal resources, as described in the RBV perspective, while the effectiveness of financial practices still depends on how well they fit each business’s specific situation, in line with Contingency Theory. The findings also reaffirm the idea from Working Capital Theory that maintaining adequate liquidity is essential for keeping operations running smoothly. Overall, this study offers empirical evidence from a growing city context and underlines the need for more structured budgeting, tighter financial control, and better cash management to support stronger and more sustainable MSME.
Co-Authors Alfikri, Rahmatullah Anizar, Sri Yunia Anizar, Sriyunia Bintari, Endah Sri Jakiroh Lau, Elfreda Aplonia Rahmi Nadiar Reny Marliadi Rukman Rukman Umi Kulsum Yulia Yulia