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All Journal JAZ: Jurnal Akuntansi Unihaz Jurnal Penelitian Ekonomi Akuntansi (JENSI) Akuntansi'45 EKONOMIKA45 Brilliant International Journal of Management and Tourism (BIJMT) CEMERLANG :Jurnal Manajemen dan Ekonomi Bisnis International Journal of Economics (IJEC) Lead Journal of Economy and Administration Jurnal Mutiara Ilmu Akuntansi KENDALI: Economics and Social Humanities ARMADA : Jurnal Penelitian Multidisiplin Manajemen Kreatif Jurnal Trending: Jurnal Manajemen dan Ekonomi Jurnal Riset Akuntansi Jurnal Riset Ekonomi dan Akuntansi Jurnal Ilmiah Dan Karya Mahasiswa FINANCE : International Journal Of Management Finance International Journal of Economics, Management and Accounting Jurnal Ekonomi, Manajemen, Akuntansi Harmony Management: International Journal of Management Science and Business Brilliant International Journal of Management and Tourism International Journal of Economics and Management Research
Maria Yovita R Pandin
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Journal : Akuntansi'45

 1 
Pengaruh Metode Jit Dan Kualitas Produk Terhadap Efesiensi Biaya Dengan Sistem Informasi Manajemen Sebagai Variabel Intervening. Esti Sumirat; Anandio Triartomo; Nanda Pinandita; Djuma’iyah; Slamet Riyadi; Maria Yovita R Pandin
AKUNTANSI 45 Vol. 5 No. 2 (2024): Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/akuntansi45.v5i2.3345

Abstract

Companies need to make efficiency in order to get maximum profits, companies need to make production costs efficient, this can be done by using a management information system. This research investigates the influence of Just in time and product quality on management information systems. Also investigate whether management information systems are a good intervening variable in the relationship between research variables. This study conducted a survey of employees at UD Karya Logam Sidoarjo. Using saturated sampling method on 46 respondents. The data was then analyzed using Structural Equation Modeling. The findings show that Just in time and product quality make a positive contribution to management information systems. Research also proves that management information systems mediate the relationship between Just in time and product quality on production cost efficiency. This study contributes to management theory by using the framework of management information systems and cost efficiency.
ANALISIS PERBANDINGAN METODE SPRINGATE (S-SCORE) DAN ZMIJEWSKI (X-SCORE) DALAM MEMPREDIKSI KEBANGKRUTAN PERUSAHAAN (Studi Pada Perusahaan Tekstil dan Garmen Yang Terdaftar di Bursa Efek Indonesia Selama Periode 2018 - 2020) Luthfi Tri Hardina; Maria Yovita R Pandin
AKUNTANSI 45 Vol. 2 No. 2 (2021): Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (290.723 KB) | DOI: 10.30640/akuntansi45.v2i2.111

Abstract

This study aims to determine whether there are differences in the results of predicting bankruptcy of textile and garment companies on the IDX using the Springate and Zmijewski methods in 2018-2020 and to find out which prediction model is the most accurate. The sample used in this study were 8 textile and garment companies listed on the IDX. The sampling technique was determined by purposive sampling method. The type of data used is secondary data with data collection using the method of documentation and literature study. The data analysis technique used is the Kruskal-Wallis H test and the level of accuracy test. The results of this study indicate that there is a significant difference between the Springate and Zmijewski methods using the Kruskal-Wallis H test. Then, the most accurate predictive methods in predicting the bankruptcy of textile and garment companies is Zmijewski with an accuracy rate of 88%.
Analisis Komparatif Pengungkapan Sustainability Report Pada Perusahaan Sektor Kecantikan Yang Terdaftar di Bursa Efek Indonesia Tahun 2022 Erinda Salma Imani; Dewa Ayu Chittanirmala Mahadharma; Awalita Ariyani Sujarno; Maria Yovita R Pandin
AKUNTANSI 45 Vol. 5 No. 1 (2024): Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/akuntansi45.v5i1.2516

Abstract

The purpose of this study is to provide empirical evidence on the disclosure of sustainability reports of beauty companies listed on the Indonesia Stock Exchange in 2022. Companies should not only think about profit, but also have social and environmental responsibilities. Sustainability Report is increasingly becoming a trend and a necessity for progressive companies to inform their stakeholders about their economic, social, and environmental performance. This study examines PT Mustika Ratu, PT Akasha Wira International, and PT Kino Indonesia, and the variable used is the level of compliance with sustainability reports. The annual reports of the companies, taken directly from the websites of the companies that are the object of the study, are the secondary data sources used in this study. The author uses the GRI index as an indicator in the implementation of sustainability reports and uses content analysis and comparative methods as analytical tools. The results showed that the three companies fall into a good category in the implementation of sustainability reports in 2022. PT Mustika Ratu, PT Akasha Wira International, and PT Kino Indonesia still have insufficient disclosure of specific economic, environmental, and social topics, mostly partially applied and limited disclosure.
Co-Authors Adinda Nibros Zahira Fasya Ahmad Arif Ajeng Rossantika Sari Alhabsyi, Amru Allesia Putri Wijaya Sutikno Amiartuti Kusmaningtyas Anandio Triartomo Argaleka Ayu Candraningsih Ari Setyo Wati Arswarani Leonica Awalita Ariyani Sujarno Ayu Dwi Jayanti Beata Sakristi Sarni Daariin Dewi Nabiilah Deby Shintawulan Fransiska Delila Pandora Harlacxienty Dewa Ayu Chittanirmala Mahadharma Dita Fitriani Djuma’iyah Dyah Putri Agustin Erinda Salma Imani Esti Sumirat Fabiola Latifah Basjah Feby Galih Saputra Felix Chandra Pranoto Fitri Dwi Anggraini Fitri Sulistiyana Gita Lidyawati Safitri Grabiella Afe Glorya Gusti Meinar Girda Ariani Hanif Dwi Hastungkara Hazzar Al Oktha Rahmatika Hwihanus Imeltiana Imeltiana Indhira Ridho Abdhilla Indri Widya Wulandari Jelita Prakasita Handi Dhaneswara Kurnia Illa Allodya Dinara Luthfi Tri Hardina Mahendra Wisnu W Maria Dinda Ayu Rosari Luruk Seran Mayrilin Kayla Dedyanti Meilita Rizkynanda Mohammad Fajar Saputra Naafika Rachma Rozani Nabila Febriyana Nabilah Febriyanti Nanda Lutfiah Cahya May Salva Nanda Pinandita Novia Oktaviani Febrilia Novita Rahmawati Nur Faiza Nur Imroatus Sholikah Octavia Dwi Sagita Sari Pramita Studiviany Soemadijo Primardiningtyas, Filzah Putri Nadiya Puspitasari Raga Herma Pranata Refi Tri Anika Roy Hanafi Sabrina Nova Ashara Salsabila Aprilia samsul arifin Sandari, Tries Ellia Siti Ambar Mukti Puji Lestari Siti Lailatus Saidah Siti Maisyaroh Slamet Riyadi Suhendro Sosro JK Sunia Apriyono Syahrani Syahrani Thesalonika Djumaifin Titus Gustiagung Grace Widya Arta Veren Putri Shamaya Vivi Armadhani Vunky Syahrial Widya Novita Sari Widyatna, Ariyanta Dany