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All Journal Jurnal Aplikasi Bisnis To Maega: Jurnal Pengabdian Masyarakat International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Jurnal Bisnis dan Manajemen (JURBISMAN) Jurnal Ilmiah Ekonomi, Akuntansi dan Pajak Jurnal Cendekia Ilmiah
Eka Merdekawati
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Peningkatan Nilai Tambah Bawang Merah melalui Kegiatan ReFORm pada Kelompok Wanita Tani (KWT) Warga Massenrempulu, Kabupaten Enrekang, Provinsi Sulawesi Selatan Nurlela Machmuddin; Eka Merdekawati; Made Gayatri; Andini T. Tunggadewi
To Maega : Jurnal Pengabdian Masyarakat Vol 7, No 3 (2024): Oktober 2024
Publisher : Universitas Andi Djemma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35914/tomaega.v7i3.2877

Abstract

There is an increase in red onions production in Enrekang Regency every year. However, the current abundant red onion production is not balanced by an increase in the selling price of red onions which continues to fluctuate. Efforts are needed to increase the added value of red onions which are expected to provide new job opportunities that can increase community income. Efforts to achieve this goal are carried out through community service activities that carry the term reFORm. Reform activities consist of processing red onions products (re-change), processing red onions waste (re-cycle), calculating cost or sales prices (re-account), and marketing processed red onions (re-market). Service activities are carried out with a program implementation scheme through socialization and education, providing training, mentoring and evaluation. The implementation of activities carried out at the KWT Supplir production house with participants from KWT Supplir, and KWT Mekar Jujur Pararuk. The results of activities ranging from socialization to evaluation produced output in the form of improved packaging, the formation of a social media account for KWT Supplir as a forum to market their products and for KWT Meker Jujur, they have added to their KWT activities by starting to produce fried red onoins that are ready and suitable for the market
Analisis Perencanaan Laba Dengan Metode Break Even Point (BEP) Pada PT.Astra Agro Lestari Tbk Yang Terdaftar Di Bursa Efek Indonesia Nurlaela Nurlaela; Samsu Gaffar; Eka Merdekawati; Abd Rajab; Muh Isnan Khaeran Haris
J-CEKI : Jurnal Cendekia Ilmiah Vol. 4 No. 2: Februari 2025
Publisher : CV. ULIL ALBAB CORP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jceki.v4i2.7327

Abstract

Penelitian ini bertujuan untuk mengevaluasi perencanaan laba dengan menggunakan Break Even Point (BEP) yang ada pada Bursa Efek Indonesia (BEI). Metode penelitian ini menggunakan metode penelitian kuantitatif dengan menggunakan rumus BEP per unit dan BEP Rupiah, . juga menggunakan Margin Of Safety dan Contribution Margin dalam mengukur laba yang diperoleh dari biaya yang dikeluarkan perusahaan. Hasil penelitian ini pada perhitungan break even point perusahaan PT Astra agro lestari Tbk dengan 5 tahun yang digunakan tahun 2019 -2023 dikatakan mampu merencanakan laba dengan baik, karena perusahaan mampu mencapai titik impas tersebut dan bahkan mampu melebihi titik impas tersebut sehingga memperoleh laba.Begitupan dengan mengunakan Margin Of Safety dan Contribution Margin, dengan MOS ini pendapatan yang dihasilkan lebih besar daripada biaya yang dikeluarkan sehingga perusahaan laba yang diharapkan.
Pengaruh Biaya Dibayar Dimuka Terhadap Profitabilitas Perusahaan Sektor Properti dan Real Estate Cinthia Carolin Saputri; Muhammad Reyhandika Pangaribuan; Zetta Meishella Defi; Gilang Cipta Alamsyah; Eka Merdekawati
Jurnal Bisnis dan Manajemen (JURBISMAN) Vol. 3 No. 4 (2025): Jurnal Bisnis dan Manajemen (JURBISMAN)
Publisher : Penerbit dan Percetakan CV. Picmotiv

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61930/jurbisman.v3i4.1305

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh biaya dibayar dimuka terhadap profitabilitas, diukur melalui Return on Assets (ROA) dan Net Profit Margin (NPM), pada PT Ciputra Development Tbk (CTRA) dan PT Summarecon Agung Tbk (SMRA) yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2019-2024. Dengan menggunakan pendekatan kuantitatif dengan regresi panel data, penelitian menemukan koefisien negatif sebesar -0,006 dengan signifikansi 0,117, menunjukkan hubungan negatif yang tidak signifikan secara statistik. Rata-rata biaya dibayar dimuka mencapai Rp 195,42 miliar dengan variasi tinggi, mencerminkan tantangan likuiditas dan efisiensi operasional akibat siklus proyek panjang dan dampak pandemi. Hasil dari penelitian ini menegaskan bahwa faktor eksternal seperti leverage dan dinamika pasar lebih dominan memengaruhi profitabilitas, dengan R² hanya 22,7%. Implikasi praktis menyarankan manajer untuk mengoptimalkan amortisasi biaya dibayar dimuka dan auditor untuk meningkatkan pengujian substantif, terutama pada aset lancar melebihi 2% total aset, hal ini bertujuan untuk mendukung kinerja keuangan sektor properti pasca-pandemi.
FROM DIGITALIZATION TO INTELLIGENCE: MAPPING AI FORECASTING READINESS OF MSMES IN GREATER JAKARTA Hani Fitria Rahmani; Ratih Pratiwi; Eka Merdekawati; Aulia Hidayati; Mela Nurdialy
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 6 (2025): December
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v3i6.677

Abstract

Digital transformation presents both challenges and opportunities for Indonesian micro, small, and medium enterprises (MSMEs) in achieving sustainability performance. This study aims to examine the influence of digital readiness, technology adoption, and institutional support on MSMEs’ sustainability performance. A quantitative approach was employed by distributing questionnaires to MSME actors and analyzing the data using structural equation modeling based on partial least square (PLS-SEM). The results indicate that most independent variables have a positive and significant effect on sustainability performance, although certain variables show a negative relationship, which differs from some previous studies. This finding highlights that digital readiness and technology adoption do not always generate uniform effects but are strongly shaped by institutional contexts and internal conditions of MSMEs. Theoretically, this research contributes to the advancement of Institutional Theory and the Natural Resource-Based View (NRBV) by emphasizing digital capabilities as strategic resources for sustaining competitive advantage. Practically, the study suggests that policymakers and stakeholders should enhance digital literacy, infrastructure, and support programs for MSMEs to strengthen their ability to adapt to the digital era. The study concludes that synergy between internal MSME factors and external support is crucial for achieving sustainable business outcomes. Future research is recommended to include moderating variables such as strategic leadership or market orientation to provide deeper insights into the dynamics of MSME digital transformation.
Audit atas Akun Utang dalam Tahap Perencanaan, Pelaksanaan, dan Pelaporan: Studi pada KAP XYZ Putri, Anggis Amelia; Puspita, Bunga Ayu; Citra, Meilila; Putri, Nur Shabrina Alyaa; Eka Merdekawati
Jurnal Aplikasi Bisnis Volume 23 No.1 , Juni 2026
Publisher : Program Sarjana Terapan Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jabis.vol23.iss1.art7

Abstract

Penelitian ini bertujuan untuk memberikan gambaran menyeluruh mengenai proses audit atas akun utang usaha pada PT ABC yang dilaksanakan oleh KAP XYZ, mulai dari tahap perikatan, perencanaan, pelaksanaan, hingga pelaporan. Penelitian menggunakan metode deskriptif kualitatif melalui wawancara dengan auditor dan penelaahan Kertas Kerja Pemeriksaan serta dokumen pendukung seperti daftar utang, konfirmasi, dan bukti transaksi. Hasil penelitian menunjukkan bahwa setiap tahap audit telah dilaksanakan secara sistematis, dimulai dari penilaian awal perikatan dan pemahaman terhadap entitas, perencanaan prosedur audit berdasarkan risiko, hingga pelaksanaan pengujian substantif, konfirmasi kepada pemasok, penelusuran pembayaran setelah tanggal laporan, dan vouching terhadap dokumen transaksi. Auditor juga menerapkan prosedur alternatif ketika bukti eksternal tidak tersedia, serta menyusun laporan audit berdasarkan kecukupan bukti yang diperoleh. Secara keseluruhan, proses audit yang diterapkan telah sesuai dengan standar profesional dan memberikan keyakinan memadai atas kewajaran penyajian utang usaha dalam laporan keuangan.This study aims to provide a comprehensive overview of the audit process on accounts payable at PT ABC conducted by KAP XYZ, covering the engagement, planning, execution, and reporting phases. A descriptive qualitative approach was applied through interviews with auditors, examination of audit working papers, and analysis of supporting documents such as payable listings, confirmations, and transaction evidence. The results indicate that each audit phase was carried out systematically, beginning with engagement assessment and understanding of the entity, followed by planning based on identified risks, and continuing with substantive testing, supplier confirmations, subsequent payment review, and vouching of transaction documents. Alternative procedures were performed when external evidence was unavailable, and the audit report was prepared based on the sufficiency of the obtained evidence. Overall, the audit process complied with professional standards and provided reasonable assurance regarding the fair presentation of accounts payable in the financial statements.
Tinjauan Penerapan Prosedur Audit Atas Utang Usaha pada PT XYZ Oleh KAP Ramli & Rekan Adinda Athaya Salwa; Khaila Putri Amalia; Shafira Elyana; Susan Leoni; Eka Merdekawati
Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak Vol. 2 No. 4 (2025): Desember : Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak (JIEAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jieap.v2i4.1832

Abstract

This study aims to examine the implementation of audit procedures on accounts payable at PT XYZ by KAP Ramli & Rekan, with a focus on compliance with Auditing Standards and effectiveness in detecting material misstatements. Accounts payable are a key component of financial statements representing the company’s obligations to suppliers, requiring accurate presentation for assessing liquidity and capital structure. The study applies a descriptive qualitative method, collecting primary data through interviews with audit staff at KAP Ramli & Rekan and secondary data from relevant literature. The findings show that the audit procedures comply with professional standards, covering comprehensive stages including engagement acceptance, audit planning, risk and materiality assessment, and substantive testing. The planning process incorporates the COSO framework for evaluating internal control, establishes audit objectives based on the five management assertions, and utilizes ATLAS software and Microsoft Excel. KAP Ramli & Rekan apply control testing and substantive procedures, including external confirmations, inspection of supporting documents, review of aging payables, and subsequent payment testing. Risk assessment indicates low inherent and control risks, while detection risk is mitigated through substantive procedures. Overall Materiality is set at 60% of revenue and profit before tax, Performance Materiality at 3% of Overall Materiality, and Threshold Materiality at 3% of Performance Materiality. The study concludes that the audit procedures implemented by KAP Ramli & Rekan align with applicable Auditing Standards and are effective in addressing audit risks related to accounts payable. The implications highlight the importance of enhancing audit quality practices, particularly the effectiveness of planning and internal control evaluation in accounts payable audits.
Co-Authors Abd Rajab Adinda Athaya Salwa Andini T. Tunggadewi Aulia Hidayati Cinthia Carolin Saputri Citra, Meilila Gaffar, Samsu Gilang Cipta Alamsyah Hani Fitria Rahmani Khaila Putri Amalia Made Gayatri Mela Nurdialy Muh Isnan Khaeran Haris Muhammad Reyhandika Pangaribuan NURLAELA NURLAELA Nurlaela Nurlaela Nurlaela Nurlaela Nurlela Machmuddin Puspita, Bunga Ayu Putri, Anggis Amelia Putri, Nur Shabrina Alyaa Ratih Pratiwi Shafira Elyana Susan Leoni Zetta Meishella Defi