Articles
<![CDATA[PENGARUH PENGENDALIAN INTERNAL TERHADAP PENJUALAN PT X ]]>
<![CDATA[Lindawati, Ayu Carolin Ruripratiti]]>;
<![CDATA[Astrini Aning Widoretno]]>
<![CDATA[ Jurnal Ekonomi Bisnis Manajemen dan Akuntansi (JEBISMA) Vol 2 No 1 (2024): Agustus 2024 ]]>
Publisher : <![CDATA[PT. Media Edutama Nusantara ]]>
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DOI: 10.70197/jebisma.v2i1.31
<![CDATA[Pengendalian internal ditetapkan oleh suatu Perusahaan untuk memastikan keamanan aset dan data perusahaan dengan meminimalkan risiko ke tingkat yang dapat diterima, memverifikasi keakuratan data, meningkatkan efisiensi operasional, dan mematuhi peraturan yang telah ditetapkan sebelumnya. Tujuan dari penelitian ini adalah untuk mengetahui: apa pengaruh pengendalian internal terhadap penjualan dan apakah pengendalian internal efektif dalam penjualan Perusahaan. Metode penelitian yang digunakan dalam penelitian ini adalah metode kualitatif dengan menggunakan teknik wawancara. Berdasarkan hasil penelitian dapat diketahui bahwa pengendalian internal terhadap penjualan telah berjalan efektif. Kata kunci: Pengendalian internal, penjualan, efektif]]>
<![CDATA[PENGARUH GREEN ACCOUNTING DAN KEPEMILIKAN SAHAM PUBLIK TERHADAP KINERJA KEUANGAN DENGAN PENGUNGKAPAN CSR SEBAGAI VARIABEL INTERVENING PADA PERUSAHAAN SEKTOR INDUSTRI DASAR DAN KIMIA YANG TERDAFTAR DI BEI TAHUN 2015-2019 ]]>
<![CDATA[Ika Widya Rahmadhani]]>;
<![CDATA[Dwi Suhartini]]>;
<![CDATA[Astrini Aning Widoretno]]>
<![CDATA[ Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. Spesial Issue 1 (2021): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[Departement Of Accounting, Indonesian Cooperative Institute, Indonesia ]]>
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DOI: 10.32670/fairvalue.v4iSpesial Issue 1.585
<![CDATA[This study was conducted to examine and analyze the effect of green accounting and public share ownership on financial performance through CSR disclosure in basic and chemical industry companies in 2015-2019. The population in this study amounted to 79 companies listed on the Indonesia Stock Exchange. This study uses secondary data in the form of annual reports and sustainability reports of companies in the basic and chemical industry sectors. The sampling technique used purposive sampling technique and data analysis using SEM PLS with WarpPLS 7.0 software. The results of this study indicate that green accounting has no effect on financial performance, while public share ownership and CSR disclosure have an effect on financial performance. Green accounting and public share ownership do not affect CSR disclosure, then green accounting and public share ownership do not affect financial performance indirectly through CSR disclosure.]]>
<![CDATA[Analisis Implementasi Aplikasi IFS (Industrial & Financial System) Dalam Prosedur Pembuatan Dokumen Bukti Pengeluaran Kas Dan Bank (O-15) Di PT Pal Indonesia ]]>
<![CDATA[Arabela Fidelia Masnal Pabadakayo]]>;
<![CDATA[Astrini Aning Widoretno]]>
<![CDATA[ JURNAL ILMIAH NUSANTARA Vol. 1 No. 4 (2024): Jurnal Ilmiah Nusantara ]]>
Publisher : <![CDATA[CV. KAMPUS AKADEMIK PUBLISING ]]>
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DOI: 10.61722/jinu.v1i4.2144
<![CDATA[This study aims to determine whether the implementation of the IFS application in the procedure for making proof of cash and bank expenditure documents (O-15) is in accordance with the internal control of cash expenditure accounting information system procedures. The author uses a qualitative research method for this research, with data expressed descriptively. The data collection method is done through interviews and observations. This research was conducted directly at PT PAL Indonesia to collect primary data as part of field research. The results showed that the implementation of the IFS application in the procedure for making proof of cash and bank expenditure documents (O-15) of PT PAL Indonesia has been implemented properly.]]>
<![CDATA[Analisis Sistem Pengelolaan Proyek Investasi Dengan Dana PMN APBN Di PT Pal ]]>
<![CDATA[Elsaday Rita Vierensa Ambarita]]>;
<![CDATA[Astrini Aning Widoretno]]>
<![CDATA[ JURNAL ILMIAH NUSANTARA Vol. 1 No. 4 (2024): Jurnal Ilmiah Nusantara ]]>
Publisher : <![CDATA[CV. KAMPUS AKADEMIK PUBLISING ]]>
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DOI: 10.61722/jinu.v1i4.2170
<![CDATA[This study aims to evaluate the suitability of the investment project management system at PT PAL Indonesia with internal control components. This research uses a qualitative approach by describing the data descriptively. Data were collected through interviews and observations as information collection methods. This research was conducted directly at PT PAL Indonesia to collect primary data as part of field research. The results showed that the Investment Project Management System with APBN PMN Funds was in accordance with the internal control components.]]>
<![CDATA[Analisis Implementasi Restrukturisasi Utang Dengan Metode Debt To Equity Swap PT Palmars ]]>
<![CDATA[Dela Febrianti]]>;
<![CDATA[Astrini Aning Widoretno]]>
<![CDATA[ JURNAL ILMIAH NUSANTARA Vol. 1 No. 4 (2024): Jurnal Ilmiah Nusantara ]]>
Publisher : <![CDATA[CV. KAMPUS AKADEMIK PUBLISING ]]>
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DOI: 10.61722/jinu.v1i4.2221
<![CDATA[This study aims to determine whether the implementation of debt restructuring includes specific steps to get out of financial difficulties or not used in debt restructuring procedures with the debt to equity swap method. The research method used by the author in this research is qualitative research, namely data presented in descriptive form. The data collection methods in this research are interviews, observations, checklists and documentation. This research is a field research that aims to obtain primary data from researchers who work directly to PT Palmars as the object of research. The results showed that PT Palmars has implemented procedures in a structured and more specific manner.]]>
<![CDATA[Analisis Efektivitas Pengendalian Internal Dengan Penerapan Stock Opname Pada PT Mahameru Centratama Spinning Mills ]]>
<![CDATA[Canaya Fitrahnti Adinda]]>;
<![CDATA[Astrini Aning Widoretno]]>
<![CDATA[ JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 2 No. 8 (2024): JURNAL ILMIAH EKONOMI DAN MANAJEMEN (JIEM) ]]>
Publisher : <![CDATA[CV. KAMPUS AKADEMIK PUBLISING ]]>
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DOI: 10.61722/jiem.v2i8.2359
<![CDATA[Stock opname is crucial for companies because it ensures the accuracy of inventory data, which is the basis for effective inventory management and informed decision-making. This study aims to find out whether the stock taking process allows companies to detect fraud, theft, or recording errors, so that the company's internal control can be said to be effective. The author uses a qualitative descriptive method in this study. The data collection method is carried out through interviews and observations. This research was conducted directly at PT Mahameru Centratama Spinning Mills to analyze the stock taking process on the company's asset inventory. The results of the study show that internal control with the implementation of stock taking at PT Centratama Spinning Mills is appropriate.]]>
<![CDATA[AKUNTAN BERJIWA BELA NEGARA (STUDI EMPIRIS PADA MAHASISWA S1 AKUNTANSI UNIVERSITAS PEMBANGUNAN NASIONAL “VETERAN” JAWA TIMUR) ]]>
<![CDATA[Dwi Suhartini]]>;
<![CDATA[Hero Priono]]>;
<![CDATA[Astrini Aning Widoretno]]>;
<![CDATA[Galuh Tiaramurti]]>
<![CDATA[ BAJ: Behavioral Accounting Journal Vol. 2 No. 2 (2019): July-December 2019 ]]>
Publisher : <![CDATA[Universitas Pembangunan Nasional "Veteran" Jawa Timur ]]>
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DOI: 10.33005/baj.v2i2.49
<![CDATA[The purpose of this study is to analyze the factors that influence the learning process in the undergraduate programn Accounting department of "Veteran" UPN East Java in forming an accountant with the spirit of defending the country. Higher education has a very important role in developing the ability of individuals to be more insightful in science, technology, and the formation of good character. For this reason, effective learning models need to be developed in the campus environment, namely integrated learning models at the level of study programs by optimizing hard skills and soft skills in the learning process. The research method used is qualitative research with a phenomenological approach. The results of this study are there are still factors that can influence the learning process so that it becomes an obstacle in realizing learning outcomes to produce superior graduates with defending the country character. For this reason, in eliminating and reducing academic cheating, it requires learning methods of the Student Teams-Achievement Divisions (STAD) model to optimize hard skills and soft skills in forming a nation-wide accountant.]]>
<![CDATA[Factors That Influence The Acceptance of Going Concern Audit Opinion on Manufacture Companies ]]>
<![CDATA[Astrini Aning Widoretno]]>
<![CDATA[ Journal of Economics, Business, and Government Challenges Vol. 2 No. 01 (2019): Journal of Economics, Business, and Government Challenges [JoEBGC] ]]>
Publisher : <![CDATA[Faculty of Economics and Bussiness, UPN "Veteran" Jawa Timur ]]>
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DOI: 10.33005/ebgc.v2i1.64
<![CDATA[Audit opinion on a financial report is needed by users of financial statements, both external and internal parties. Users of these financial statements need opinions from independent auditors as collateral for the reliability of the information presented in the financial statements. The auditor is also obligated to evaluate wether there are doubts about the going concern of the company. The opinion about the going concern auditor’s dounts is called the going concern audit opinion. This study aims to determinde the effect of bankruptcy probability, audit lag, and company size on the acceptance of going concern audit opinion. It tested the hypotheses using the logistic regression method. The results of this study indicate that the probability of banckruptcy has a negative effect while audit lag and company size do not addect the issuance of going concern audit opinion.]]>
<![CDATA[Optimalisasi Pengembangan UMKM Melalui Legalitas Usaha dan Branding Media Sosial di Kelurahan Wonokusumo ]]>
<![CDATA[Istiqomah Agustin]]>;
<![CDATA[Astrini Aning Widoretno]]>
<![CDATA[ JURNAL MULTIDISIPLIN ILMU AKADEMIK Vol. 2 No. 2 (2025): April ]]>
Publisher : <![CDATA[CV. KAMPUS AKADEMIK PUBLISHING ]]>
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DOI: 10.61722/jmia.v2i2.4393
<![CDATA[This research aims to analyze the optimization of business legality development and social media branding in Wonokusumo Village. This type of research uses a qualitative method, which combines interviews, observation, and documentation of Wonokusumo Village MSMEs. The results showed that business legality and social media branding are still not optimal among Wonokusumo MSMEs. The results of this study reveal that there are still many MSMEs that do not know the purpose, objectives and benefits of business legality. They tend to put aside business licensing matters and prefer to focus on the sales results of their business alone. Likewise, with the understanding and use of social media branding, many of the business actors still do not use social media branding due to limited quality of human resources.]]>
<![CDATA[DO GREEN ACCOUNTING AND CARBON EMISSION DISCLOSURE AFFECT STOCK RETURN? ]]>
<![CDATA[Diva Sarvasti, Laily]]>;
<![CDATA[Astrini Aning Widoretno]]>
<![CDATA[ Akurasi : Jurnal Studi Akuntansi dan Keuangan Vol 7 No 1 (2024): Akurasi: Jurnal Studi Akuntansi dan Keuangan, June 2024 ]]>
Publisher : <![CDATA[Faculty of Economics and Business University of Mataram ]]>
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DOI: 10.29303/akurasi.v7i1.513
<![CDATA[Environmental issues such as climate change can be an external factor that influences stock price fluctuations and stock returns. This research aims to analyze the impact of carbon emission disclosure, green accounting practices, and profitability on the share returns of food and beverage sector companies listed on the Indonesia Stock Exchange during the period 2020 to 2022. This research uses a quantitative approach, multiple linear regression analysis methods, and a sample of 54 companies. The results of this study indicate that profitability has a significant impact on stock returns. However, carbon emission disclosure and green accounting do not significantly impact stock returns. The results of this research can be a reference for companies and investors who want to pay closer attention to environmental conditions.]]>
