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All Journal EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Nusantara Medical Science Journal Owner : Riset dan Jurnal Akuntansi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan GEMA EKONOMI JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) JASF (Journal of Accounting and Strategic Finance) Akuntoteknologi : Jurnal Ilmiah Akuntansi dan Teknologi EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) International Journal of Economy, Education and Entrepreneurship (IJE3) KARYA: Jurnal Pengabdian Kepada Masyarakat International Journal of Multidisciplinary Research and Literature (IJOMRAL) NIKAMABI : Jurnal Ekonomi & Bisnis Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Indo-Fintech Intellectuals: Journal of Economics and Business Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi IIJSE Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Balance: Jurnal Ekonomi
Sari Andayani
UPN “Veteran” Jawa Timur
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Analisis Sistem Pengendalian Internal Terhadap Persediaan Barang Operational Engineering Pada HARRIS Hotel & Conventions Gubeng Surabaya Nurjannah, Eka Fitri; Andayani, Sari
AKUNTOTEKNOLOGI : JURNAL ILMIAH AKUNTANSI DAN TEKNOLOGI Vol. 16 No. 1 (2024): AKUNTOTEKNOLOGI : JURNAL ILMIAH AKUNTANSI DAN TEKNOLOGI
Publisher : Universitas Buddhi Dharma/Fakultas Bisnis/Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31253/aktek.v16i1.3178

Abstract

Perusahaan perlu memantau dengan cermat masuk dan keluarnya barang di hotel untuk mencegah kecurangan yang dapat merugikan mereka. Beberapa hotel belum sepenuhnya mematuhi prosedur yang ditetapkan untuk pengelolaan masuk dan keluar barang, yang dapat menyebabkan kecurangan dan kerugian bagi hotel. Sama halnya dengan penulis yang menyatakan bahwa departemen engineering pada HARRIS Hotel & Conventions Gubeng Surabaya kurangnya sistem pengendalian internal pada persediaan barang operasional. Penelitian ini bertujuan untuk menganalisa apakah pelaksanaan pengendalian internal terhadap persediaan barang operational engineering pada HARRIS Hotel & Conventions Gubeng Surabaya, sudah efektif dan sesuai dengan prosedur yang ada. Penelitian ini menggunakan pendekatan kualitatif dengan metode deskriptif untuk menjelaskan dan menganlisis fenomena yang diteliti secara mendalam. Hasil dalam penelitian ini adalah pada departemen Engineering HARRIS Hotel & Conventions Gubeng Surabaya sudah terdapat struktur organisasi yang cukup jelas dalam hal-hal apa saja yang harus dikerjakan dan dalam komponen pengendalian internal yang lain sudah berjalan dengan baik sehingga dapat meminimalisir kecurangan dan pencurian barang operational. Pengendalian barang masuk dapat dilakukan peninjauan dengan memperhatikan aktivitas purchase request dan store request. Aktivitas pengendalian saat barang keluar masih kurang dikarenakan tidak rutinnya pencatatan pada stock card, namun tetap dilakukan pengecekan ketersediaan barang secara rutin dan dilakukan inventory setiap bulan yang mampu mendukung pengendalian internal persediaan barang operasional dapat terlaksana secara maksimal.
Analisis Sistem Pengendalian Internal Pada Siklus Pembelian Di Departemen Food And Beverage Product Pamungkasari, Shandra Agusti; Andayani, Sari
NIKAMABI : Jurnal Ekonomi & Bisnis Vol. 3 No. 2 (2024): Jurnal NIKAMABI: Jurnal Ekonomi dan Bisnis
Publisher : Faculty bussines

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31253/ni.v3i2.3173

Abstract

Sistem pengendalian internal merupakan serangkaian kebijakan, prosedur, dan proses yang dibuat untuk memberikan jaminan yang wajar mengenai pencapaian tujuan organisasi dalam hal keandalan pelaporan keuangan, kepatuhan terhadap hukum dan peraturan yang berlaku, serta efektivitas dan efisiensi operasional. Sistem ini mencakup berbagai aspek, termasuk pengendalian lingkungan, penilaian risiko, kegiatan pengendalian, informasi dan komunikasi, serta pemantauan. Sistem pengendalian internal pembelian memerlukan analisis untuk menentukan apakah perusahaan sudah menerapkan dengan baik, sesuai untuk diterapkan, dan apakah ada penyimpangan yang dilakukan oleh karyawan. Selain itu, analisis ini bertujuan untuk mengetahui sistem yang diterapkan saat ini dapat dipertahankan atau memerlukan perubahan untuk menghindari kecurangan. Penerapan sistem pengendalian internal pada siklus pembelian pada perusahaan, manajemen diharapkan dapat mengantisipasi sejak dini penyimpangan yang terjadi selama proses pembelian dan mencegah pemborosan, sehingga hotel mendapatkan laba yang lebih tinggi. Penelitian ini bertujuan untuk mengkaji sistem pengendalian internal dalam siklus pembelian di HARRIS Hotel & Conventions Gubeng Surabaya. Menggunakan metode penelitian kualitatif dengan pendekatan deskriptif, data dikumpulkan melalui observasi, wawancara, dan dokumentasi. Setelah data terkumpul, dilakukan analisis data melalui tahapan reduksi data, penyajian data, dan penarikan kesimpulan. Penelitian ini melibatkan staf dari departemen food and beverage product serta bagian logistik akuntansi yang terlibat dalam siklus pembelian. Hasil penelitian menunjukkan bahwa analisis terhadap lima unsur struktur pengendalian internal menurut COSO, yaitu lingkungan pengendalian, penilaian risiko, kegiatan pengendalian, informasi dan komunikasi, serta pemantauan, menyimpulkan bahwa sistem pengendalian internal dalam siklus pembelian pada departemen food and beverage product belum optimal namun sudah cukup baik diterapkan.
Potential of Cat’s Whisker (Orthosiphon stamineus B) As Antidiabetic in Traditional Medicine of The Dayak Tribe in West Kalimantan : A Literature Review Hartono Putra, Galih Abisatya; Andayani, Sari; Qisthi, Dianelita Asyifa; Aurelion, Candra; Mochammad, Taufiq; Zakiah, Mistika; Assegaf, Syarifah Nurul Yanti Rizki Syahab
Nusantara Medical Science Journal Volume 9 Issue 2, July - December 2024
Publisher : Faculty of Medicine, Hasanuddin University.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20956/nmsj.vi.37072

Abstract

Introduction: Diabetes mellitus or better known as diabetes is a disease characterized by the body's inability to produce insulin or the inability to use insulin (insulin resistance). The high prevalence of diabetes sufferers in Indonesia requires attention and treatment, especially through medication. One of Indonesia's advantages compared to other countries is the biodiversity and cultural diversity sector in Indonesia, namely medicinal plants. The cat's whisker plant (Orthosiphon stamineus B) can be an alternative treatment for treating complications of diabetes mellitus. Cat's whisker leaves contain orthosiphon glucose, saponins, essential oils, flavonoids, polyphenols, potassium salts and myoinositol, several substances contained in this plant have the potential to lower blood sugar levels. Methods: This writing is a literature review by collecting literature from English and Indonesian language articles from 2014-2024, most of which are research articles. Results: The search using the keywords, resulting in a final total of 5 articles to be included in the literature review. Conclusion:  This research reveals that cat's whiskers (Orthosiphon stamineus B) show potential as an effective antidiabetic agent. Treatment with Orthosiphon stamineus B extract significantly reduced blood glucose levels, increased insulin secretion, and increased ghrelin and GLP-1 levels, all of which contribute to glucose regulation
Stakeholder Pressure, External Assurance, Firm Size, And Sustainability Report Shabiihah, Anudya Dhiya; Andayani, Sari
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 13 No 1 (2025): Januari
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v13i1.6687

Abstract

This study aims analyze the impact of stakeholder pressure, use of external assurance, and size of the company on the quality of the sustainability report disclosure on the company go public. The data used in this study are secondary data obtained from the annual financial statements and stand alone sustainability reports of companies listed on the Indonesian Stock Exchange for 2019-2022. The analysis method used was a double linear regression analysis with the help of SPSS 25. The results showed that environmental pressure, investor pressure, the use of external assurance, and the size of the company had a positive impact on the quality of the sustainability report disclosure.
Pengaruh Pendidikan Keuangan Di Keluarga Dan Teman Sebaya Terhadap Perencanaan Keuangan Pribadi Farhan Rizqullah, Muhammad; Andayani, Sari
GEMA EKONOMI Vol 12 No 1 (2023): GEMA EKONOMI
Publisher : Fakultas Ekonomi Universitas Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55129/https://doi.org/10.55129/.v12i4.2927

Abstract

The purpose of this study was to test and prove the effect of financial education in family and peers on personal financial planning. This research applies a "quantitative approach". The information collected in this study used "primary data" collected through questionnaires and disseminated through social media. The sample in this study used "S1 Students of the Faculty of Business Economics class of 2019 to 2022 UPN "Veteran" East Java". Sample selection using the proportionate stratified random sampling method. The test tool in this study is to use SPSS version 26. The results of this study show that financial education in the family has a significant effect on personal financial planning, while peers have no significant effect on personal financial planning.
Maximizing Firm Value: Analyzing Profitability and Leverage with Tax Avoidance Interventions Susilowati, Endah; Fadilah, Aidha Kurnia Wardhani; Putri, Sofie Yunida; Andayani, Sari; Kirana, Nanda Wahyu Indah
JASF: Journal of Accounting and Strategic Finance Vol. 7 No. 1 (2024): JASF (Journal of Accounting and Strategic Finance) - June 2024
Publisher : Accounting Department, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v7i1.450

Abstract

This study aims to analyze whether there is an effect between Profitability, Leverage, and tax avoidance toward firm value, either directly or indirectly. This research uses quantitative methods with partial least square analysis techniques. The data was obtained through the official website of the Indonesia Stock Exchange. This study found that 58 manufacturing companies were listed on the Indonesia Stock Exchange from 2016–to 2018. The results indicate that profitability and leverage do not affect tax avoidance and profitability. Leverage affects firm value, and tax avoidance does not mediate the effect of Profitability and Leverage toward firm value. Tax avoidance does not mediate the impact of leverage on firm value because the higher the leverage, the greater the funds provided by the creditor, and this makes investors careful about investing in companies with a high leverage ratio. This study implies that maximizing firm value does not necessarily require the company to engage in tax avoidance schemes since increasing profit will signal to the investor that the company has been managed effectively and ultimately maximizes firm value.
Pengaruh Pengungkapan Emisi Karbon dan Profitabilitas terhadap Nilai Perusahaan Leilani, Ailsa Belinda; Andayani, Sari
Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol. 17 No. 3 (2025): Special Issue
Publisher : Faculty of Economics and Business, University of Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/permana.v17i3.894

Abstract

Penelitian ini dimaksudkan untuk mengeksplorasi pengaruh pengungkapan emisi karbon dan profitabilitas terhadap nilai perusahaan sektor energi yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2021-2024. Penelitian ini merupakan jenis penelitian kuantitatif yang menggunakan metode analisis data berupa statistik deskriptif dengan bantuan perangkat lunak SPSS versi 30. Populasi penelitian sebanyak 82 perusahaan diseleksi menggunakan metode purposive sampling dan menghasilkan 56 sampel penelitian. Berdasarkan hasil penelitian, pengungkapan emisi karbon tidak berpengaruh signifikan terhadap Tobin’s Q. Sebaliknya, variabel Return on Equity (ROE) memiliki pengaruh yang signifikan terhadap Tobin’s Q. Hasil ini memberikan implikasi bahwa perusahaan perlu memperbaiki kualitas informasi keberlanjutan, regulator harus mengembangkan pedoman pelaporan emisi yang terukur dan akuntabel, serta investor diharapkan mempertimbangkan aspek lingkungan dalam pengambilan keputusan.
IMPLEMENTASI PT ABC DALAM PERHITUNGAN, PENYETORAN, DAN PENYAMPAIAN PAJAK PERTAMBAHAN NILAI TAHUN 2024 SESUAI UNDANG-UNDANG NO. 7 TAHUN 2021 Meylawati, Adelia Putri; Andayani, Sari
Indo-Fintech Intellectuals: Journal of Economics and Business Vol. 5 No. 3 (2025): Indo-Fintech Intellectuals: Journal of Economics and Business (2025)
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/ifijeb.v5i3.3731

Abstract

Masalah ketidakpatuhan perusahaan terhadap peraturan perpajakan terkait Pajak Pertambahan Nilai (PPN), khususnya pada Undang-Undang No. 7 Tahun 2021, masih menjadi tantangan yang cukup signifikan. Ketidakpatuhan ini berpotensi menimbulkan sanksi administratif dan menurunkan reputasi baik perusahaan. Penelitian ini bertujuan untuk menganalisis implementasi perhitungan, penyetoran, dan penyampaian PPN oleh PT ABC tahun 2024 sesuai dengan UU No. 7 Tahun 2021 tentang Harmonisasi Peraturan Perpajakan. Penelitian ini mengadopsi pendekatan kualitatif deskriptif. Hasil penelitian mengungkapkan bahwa PT ABC telah memenuhi kewajiban perpajakannya dalam hal perhitungan, penyetoran, dan penyampaian Pajak Pertambahan Nilai (PPN) sepanjang tahun 2024 secara tepat dan sesuai dengan ketentuan yang ditetapkan pada UU No. 7 Tahun 2021. PT ABC telah menerapkan tarif PPN sebesar 11% pada setiap transaksi kena pajak, dan menyetorkan serta menyampaikan pajak tepat waktu. Temuan dalam penelitian ini diharapkan mampu mendukung perusahaan dalam memperbaiki efektivitas sistem administrasi pajak serta memperkuat kepatuhan terhadap regulasi yang berlaku. Kata Kunci: Pajak Pertambahan Nilai, Perhitungan, Penyetoran, Penyampaian
The Effect of Liquidity, Leverage, Profitability and Inventory Intensity on Tax Aggressiveness Adelia, Dian Nuningrum; Andayani, Sari
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 4 (2025): Dinasti International Journal of Economics, Finance & Accounting (September - O
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i4.5209

Abstract

Taxes are one of the main sources of state revenue that play a vital role in supporting national development as well as providing various public services and facilities to the public. A corporation as a tax subject is obligated to pay taxes on its taxable income. Since this duty is frequently viewed as a burden that lowers earnings, some businesses actively arrange their taxes to minimize the amount of taxes that must be paid. This study aims to investigate the relationship between tax aggression and liquidity, leverage, profitability, and inventory intensity. Using secondary data from financial documents, this study employed a quantitative methodology. Purposive sampling techniques were used to choose 38 firms, or 114 data points, from the 76 companies that were listed on the Indonesia Stock Exchange between 2021 and 2023, which made up the research population. Multiple linear regression is the analytical method that is employed. Research results indicate that all four variables liquidity, leverage, profitability, and inventory intensity correlated negatively to tax aggressiveness. It is recommended that future research involve larger numbers of samples and longer observation periods to obtain more representative and accurate results.
Good Corporate Governance dan Kinerja Keuangan: Implikasi Moderasi Oleh Gender Diversity Rista, Raharka Prismadifa; Andayani, Sari
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 7 No 1 (2025): August 2025
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v7i1.8108

Abstract

This research intends to investigate how Good Corporate Governance influences financial performance in companies and assess the moderating impact of gender diversity. This present study utilitized a quantitative design methodology that employed the panel data technique and Moderated Regression Analysis (MRA). The sample for the research includes companies in the basic materials sector that are listed on the Indonesia Stock Exchange from 2021 to 2023, totaling 24 companies and 72 observations. The information utilized is sourced from yearly reports and sustainability reports. The study results indicate that GCG does not have a meaningful impact on financial performance. Moreover, gender diversity in management has not been shown to notably influence the connection between Good Corporate Governance and financial performance. The analysis results suggest that a rise in the adoption of Good Corporate Governance, along with gender diversity, shows a positive trend toward enhancing financial performance, although the impact remains limited.
Co-Authors Adelia, Dian Nuningrum Afif, Hilmi Wildan Aprillia, Natasya Putri Assegaf, Syarifah Nurul Yanti Rizki Syahab Aurelia , Fadhila Aurelion, Candra Ayuningtias, Puput Mia Cahyadi, Donny Dwi Dewantari, Aliya Zhalsabilla Dewi, Fitriani Sandra Dzulfiadevi, Alifa Endah Susilowati Fadilah, Aidha Kurnia Wardhani Farhan Rizqullah, Muhammad Hartono Putra, Galih Abisatya Kirana, Nanda Wahyu Indah Kristianto, Daniel Efrian Leilani, Ailsa Belinda Madaharsa, Abhyasa Sulthan Meylawati, Adelia Putri Mistika Zakiah Mochammad, Taufiq Nurjannah, Eka Fitri Pamungkasari, Shandra Agusti Pramesty, Meilinda Putri, Diana Rizki Cahyani Qisthi, Dianelita Asyifa Rachmadeka, Alfian Ramadhani, Arum Rista, Raharka Prismadifa Safalas, Malta Dirga Shabiihah, Anudya Dhiya Sofie Yunida Putri Suryaningrum, Diah Wibowo, Andrea Safina Yuniar, Gading Tio Yunita, Asmiasih