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All Journal Journal Cerita: Creative Education of Research in Information Technology and Artificial Informatics Indonesian Journal Accounting (IJAcc) Jurnal Ekonomika Manajemen Dan Bisnis
Salsabila, Fadia
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Computer Science & IT Control & Systems Engineering Economics, Econometrics & Finance Education

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Pengaruh Struktur Aktiva, Likuiditas Dan Pertumbuhan Penjualan Terhadap Struktur Modal Pada Perusahaan Subsektor Transportasi Salsabila, Fadia
IJAcc Vol 6 No 1 (2025): Indonesian Journal Accounting (IJAcc)
Publisher : UNIVERSITAS RAHARJA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33050/ijacc.v6i1.3663

Abstract

This research aims to examine and analyze the influence of asset structure, liquidity and sales growth on the capital structure of transportation subsector companies listed on the Indonesia Stock Exchange for the period 2019 - 2023. Asset structure uses the Fixed Asset Ratio (FAR) measurement formula, liquidity uses the Current measurement formula Ratio and sales growth use the Sales Of Growth (SOG) measurement formula. The population used in this research was 36 transportation subsector companies listed on the Indonesia Stock Exchange. This research sample was obtained using a purposive sampling technique so that 10 companies were obtained with 50 financial report data. The research instrument used was SPSS version 30. The results of this research can conclude that asset structure has a significant effect on capital structure. Liquidity has no effect on capital structure. Sales growth has no effect on capital structure. As well as asset structure, liquidity and sales growth simultaneously influence the capital structure. Keywords: Asset structure, Liquidity, Sales Growth and Capital Structure
Audit Sistem Informasi Terhadap Sistem Pembelian Di Aplikasi Shopee Menggunakan Framework Cobit 5 Dwi, Rosmawati; Astriyani, Erna; Salsabila, Fadia; Fitriani, Hidayah; Gracia, Gracia
Journal Cerita: Creative Education of Research in Information Technology and Artificial Informatics Vol 11 No 1 (2025): Journal CERITA : Creative Education of Research in Information Technology and Ar
Publisher : UNIVERSITAS RAHARJA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33050/cerita.v11i1.3714

Abstract

Aplikasi e-commerce seperti Shopee menjadi simbol penting dalam kemajuan perdagangan daring, menawarkan kemudahan akses, variasi produk yang luas, dan pengalaman berbelanja yang memuaskan. Di balik kecanggihan tersebut, keamanan dan integritas sistem informasi menjadi faktor krusial yang harus dijaga. Penulis melakukan penelitian ini berdasarkan studi pustaka tentang audit sistem informasi menggunakan framework COBIT 5 sub part DSS. Penulis menyebar kuesioner terhadap pengguna shopee. Hasil kuisioner lalu dinilai berdasarkan tingkat kematangan dan dianalisis. Hasil dari rekapitulasi tingkat model maturity level penelitian audit sistem terhadap pembelian di aplikasi Shopee, yaitu berada di level 3 dan 4. Kelemahan terdapat pada submain DSS05, dimana memiliki nilai kematangan paling kecil dari domain lainnya yaitu 3,42.
Kesiapan Penyusunan Laporan Keuangan Berbasis Standar Akuntansi Keuangan Entitas Mikro, Kecil, Dan Menengah (Studi Kasus UMKM Pada Toko Bangunan H. Saunin Pebayuran Bekasi) Salsabila, Fadia; Sihabudin, Sihabudin; Arimurti, Trias
Jurnal Ekonomi Manajemen dan Bisnis (JEMB) Vol. 4 No. 1 (2025): Januari - Juni
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jemb.v4i1.2777

Abstract

The preparation of financial statements based on the Financial Accounting Standards for Micro, Small, and Medium Enterprises (SAK EMKM) is a crucial factor for MSMEs in managing their finances transparently, accountably, and sustainably. Although this standard is simpler compared to other accounting standards, many MSMEs still face difficulties in its implementation. This study aims to evaluate the readiness of MSMEs in implementing SAK EMKM using a case study on Toko Bangunan H. Saunin. The research method employed is in-depth interviews to identify the main challenges in applying this accounting standard. The results indicate that Toko Bangunan H. Saunin is not yet fully prepared to implement SAK EMKM. The primary obstacles include a lack of accounting knowledge, manual financial record-keeping, limited human resources, and low awareness of the importance of standardized financial reporting. The lack of orderly financial reporting has the potential to hinder access to funding and strategic business decision-making. Therefore, education, socialization, and assistance from various stakeholders are necessary to help MSMEs understand and adopt SAK EMKM effectively. With the proper implementation of accounting standards, MSMEs are expected to enhance financial transparency and accountability, thereby supporting more sustainable business growth.
Co-Authors Arimurti, Trias Astriyani, Erna Dwi, Rosmawati Fitriani, Hidayah Gracia, Gracia Sihabudin Sihabudin, Sihabudin