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All Journal Jurnal Penelitian Teori & Terapan Akuntansi (PETA) International Journal of Science and Society (IJSOC) Jurnal Bimbingan dan Konseling Pandohop Jurnal Akuntansi dan Bisnis Krisnadwipayana
Mulyaningtyas
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Economics, Econometrics & Finance Education Materials Science & Nanotechnology Social Sciences Other

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Implementasi Sistem Informasi Akuntansi Dan Akuntabilitas Pengelolaan Dana Bos Reguler Nurul Farida; Mulyaningtyas
Jurnal Penelitian Teori & Terapan Akuntansi (PETA) Vol. 9 No. 1 (2024): Januari 2024
Publisher : Program Studi Akuntansi - STIE Kesuma Negara Blitar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51289/peta.v9i1.748

Abstract

This study aims to find out and evaluate whether the Implementation of Accounting Information Systems and Accountability for Regular School Operational Assistance (BOS) at SMP Plus Hidayatul Mubtadiin Singosari is by "Regulation of the Minister of Education, Culture, Research and Technology of the Republic of Indonesia number 2 of 2022" concerning Technical Instructions BOSS. The analysis tool uses a qualitative descriptive method. The research shows that the implementation of accounting information systems and accountability for regular BOS funds at SMP Plus Hidayatul Mubtadiin in 2022 has worked well according to the Regulations of the Minister of Education, Culture, Research, and Technology of the Republic of Indonesia. However, there are still some areas for improvement, such as a lack of parental involvement in students in the BOS financial management process, delays in the disbursement of funds, and the existence of multiple roles related to the responsibilities of the Treasurer.
Reaksi Pasar Modal Terhadap Pengumuman Pembatalan Indonesia Sebagai Tuan Rumah Piala Dunia Fitroh, Latifah; Mulyaningtyas
Jurnal Penelitian Teori & Terapan Akuntansi (PETA) Vol. 9 No. 2 (2024): Juli 2024
Publisher : Program Studi Akuntansi - STIE Kesuma Negara Blitar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51289/peta.v9i2.775

Abstract

The research aims to find out how the market reacted before and after it was announced that Indonesia would no longer host the World Cup. Market reactions are proxied through the use of abnormal return and trading volume activity. The research samples is LQ45 companies that listed on Indonesia Stock Exchange. Based on the research results, aberrant returns vary significantly before and after the announcement. However, when comparing trading volume before and after the announcement, the paired samples test shows no statistically significant differences. The results of this research indicate that the announcements before and after Indonesia withdrew as host of the World Cup did not led to significant changes in stock trading activity. However, this affect share price movements related to the above events.
Transition from Conventional to Sharia Methods for Recognizing PT. Nafa Berkah Mulia's Profitability Istiarofah, Risma; Mulyaningtyas
International Journal of Science and Society Vol 7 No 2 (2025): International Journal of Science and Society (IJSOC)
Publisher : GoAcademica Research & Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54783/ijsoc.v7i2.1472

Abstract

This study aims to analyze the impact of the transition from conventional accounting methods to sharia methods on profitability recognition at PT. Nafa Berkah Mulia, a manufacturing company in Indonesia. The study used a qualitative case study approach with data collection techniques in the form of observation, in-depth interviews, and documentation studies. Data analysis was carried out using data reduction, data presentation, and drawing conclusions. Data validity was tested through source triangulation and member checking. The results of the study indicate that the implementation of sharia principles has an impact on the financing structure, revenue recording methods, and the reformulation of business contracts. This transition presents several challenges, such as limited human resources who understand sharia accounting and an unprepared accounting information system. However, supporting factors such as management commitment, education on Islamic values, and guidance from sharia consultants contributed to the smoothness of the transformation process. In conclusion, this method shift can improve financial governance that is more in accordance with sharia and maintain sustainable profitability.
A Systematic Literature Review (SLR): Penerapan Konseling Teknik Art Therapy untuk Mereduksi Stress Akademik Mahasiswa Mulyaningtyas
Jurnal Bimbingan dan Konseling Pandohop Vol 3 No 1 (2023): Jurnal Bimbingan dan Konseling Pandohop
Publisher : Universitas Palangka Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37304/pandohop.v3i1.7930

Abstract

Art therapy counseling is counseling involving artistic processes, such as drawing as a symbolic form of a therapeutic relationship to help the therapist gain self-understanding and the pressures experienced by clients. Art therapy counseling helps students resolve conflicts, improves interpersonal skills, manages problematic behavior, reduces stress. The purpose of this research is to find out techniques in art therapy counseling that can be used to reduce student academic stress. This research is a systematic literature review using the Research Question method. It is hoped that after knowing art therapy counseling techniques, counselors are able to apply them in the counseling process to help reduce student academic stress.
POTENSI KEBANGKRUTAN : TINJAUAN PROFITABILITAS DAN SOLVABILITAS PADA PERUSAHAAN FINTECH YANG TERDAFTAR DI BEI amirela, wanda putri; Mulyaningtyas
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 12 No 3 (2025): Jurnal Akuntansi dan Bisnis Krisnadwipayana
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v12i3.950

Abstract

Penelitian ini bertujuan untuk menganalisis kesehatan dan kestabilan perusahaan dengan cara menilai dan membandingkan pengaruh kinerja keuangan dan aset terhadap kemungkinan kebangkrutan perusahaan fintech yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2022-2023. Digunakan 3 sempel perusahaan di bidang fintech, yaitu PT GoTo Gojek-Tokopedia Tbk (PT GoTo), PT Cashlez Worldwide Indonesia Tbk (PT CASH), dan PT Hansei Davest Indonesia Tbk (PT HDIT). Penelitian ini menggunakan metode penelitian kuantitatif dengan sumber data sekunder dari laporan keuangan tahunan dari perusahaan go public. Penelitian ini menggunakan teknis analisis Altman Z-Score. Hasil penelitian menunjukkan bahwa PT GoTo pada tahun 2022 berada di zona abu-abu dan pada tahun 2023 berada pada zona distress. Selanjutnya, PT CASH pada tahun 2022-2023 berada zona aman. Berikutnya, PT HDIT pada tahun 2022-2023 berada pada zona aman. Hasil penelitian ini diharapkan dapat memberi manfaat kepada para investor, regulator, menejemen perusahaan, dan pemangku kepentingan yang lainnya dalam pengambilan keputusan yang lebih baik dalam investasi dan pengelolaan risiko di sektor fintech Indonesia.
POTENSI KEBANGKRUTAN : TINJAUAN PROFITABILITAS DAN SOLVABILITAS PADA PERUSAHAAN FINTECH YANG TERDAFTAR DI BEI wanda putri amirela; Mulyaningtyas
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 12 No 3 (2025): Jurnal Akuntansi dan Bisnis Krisnadwipayana
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v12i3.950

Abstract

Penelitian ini bertujuan untuk menganalisis kesehatan dan kestabilan perusahaan dengan cara menilai dan membandingkan pengaruh kinerja keuangan dan aset terhadap kemungkinan kebangkrutan perusahaan fintech yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2022-2023. Digunakan 3 sempel perusahaan di bidang fintech, yaitu PT GoTo Gojek-Tokopedia Tbk (PT GoTo), PT Cashlez Worldwide Indonesia Tbk (PT CASH), dan PT Hansei Davest Indonesia Tbk (PT HDIT). Penelitian ini menggunakan metode penelitian kuantitatif dengan sumber data sekunder dari laporan keuangan tahunan dari perusahaan go public. Penelitian ini menggunakan teknis analisis Altman Z-Score. Hasil penelitian menunjukkan bahwa PT GoTo pada tahun 2022 berada di zona abu-abu dan pada tahun 2023 berada pada zona distress. Selanjutnya, PT CASH pada tahun 2022-2023 berada zona aman. Berikutnya, PT HDIT pada tahun 2022-2023 berada pada zona aman. Hasil penelitian ini diharapkan dapat memberi manfaat kepada para investor, regulator, menejemen perusahaan, dan pemangku kepentingan yang lainnya dalam pengambilan keputusan yang lebih baik dalam investasi dan pengelolaan risiko di sektor fintech Indonesia.
Co-Authors amirela, wanda putri Fitroh, Latifah Istiarofah, Risma Nurul Farida wanda putri amirela