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All Journal Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Primanomics : Jurnal Ekonomi & Bisnis Martabe : Jurnal Pengabdian Kepada Masyarakat INVENTORY: JURNAL AKUNTANSI IKRA-ITH ABDIMAS IKRA-ITH EKONOMIKA JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Competitive Jurnal Akuntansi dan Keuangan Bilancia : Jurnal Ilmiah Akuntansi JAZ: Jurnal Akuntansi Unihaz Akuntoteknologi : Jurnal Ilmiah Akuntansi dan Teknologi Jurnal Riset Akuntansi Politala Management Studies and Entrepreneurship Journal (MSEJ) JASS (Journal of Accounting for Sustainable Society) Optima : Jurnal Ilmiah Agribisnis, Ekonomi dan Sosial Jurnal Riset Akuntansi dan Manajemen Malahayati (JRAMM) Jurnal Ilmu Manajemen Retail Universitas Muhammadiyah Sukabumi (JIMAT UMMI) Jurnal Akuntansi AKTIVA Muhasabatuna: Jurnal Akuntansi Syariah Akuntansi'45 Journal Of Human And Education (JAHE) JAKA (Jurnal Akuntansi, Keuangan dan Auditing) Expensive: Jurnal Akuntansi dan Keuangan Media Abdimas Journal of Management, Economic, and Accounting
Evi Martaseli
Universitas Muhammadiyah Sukabumi
Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Public Health Social Sciences Other

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PENGARUH PIUTANG USAHA DAN UTANG USAHA TERHADAP ARUS KAS OPERASI MASA DEPAN PADA PERUSAHAAN SUB SEKTOR TRANSPORTASI YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) TAHUN 2019-2021 Ria Apriliani; Evi Martaseli; Ade Sudarma
Jurnal Riset Akuntansi dan Manajemen Malahayati Vol 11, No 3 (2022): Akuntansi Keuangan dan Manajemen
Publisher : Universitas Malahayati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33024/jrm.v11i3.6917

Abstract

Tujuan dari penelitian ini yaitu untuk menjelaskan pengaruh piutang usaha terhadap arus kas operasi masa depan, pengaruh utang usaha terhadap arus kas operasi masa depan, serta pengaruh piutang usaha dan utang usaha terhadap arus kas operasi masa depan. Subjek dalam penelitian ini yaitu perusahaan sub sektor transportasi yang terdaftar di Bursa Efek Indonesia (BEI) periode 2019-2021. Jumlah sampel yang digunakan dalam penelitian ini sebanyak 12 perusahaan dengan teknik random sampling. Metode penelitian yang digunakan peneliti dalam penelitian ini adalah metode asosiatif dengan pendekatan kuantitatif. Serta menggunakan uji asumsi klasik, analisis regresi linear berganda, dan uji hipotesis dengan SPSS 25.Hasil yang didapatkan dari penelitian ini yakni secara parsial piutang usaha memiliki dampak positif yang signifikan terhadap arus kas operasi di masa depan dengan nilai signifikansi 0,000, utang usaha memiliki dampak positif yang signifikan terhadap arus kas operasi di masa depan dengan nilai signifikansi 0,013, serta secara simultan piutang usaha dan utang usaha berpengaruh terhadap arus kas operasi masa depan dengan nilai signifikansi 0,000. Kata Kunci: Piutang Usaha, Utang Usaha, Arus Kas Operasi Masa Depan.
Effect of Capital, Location, and Hours of Work on the Income of Surade Traditional Market Traders, Sukabumi Regency. Afrizal Afrizal; Evi Martaseli; Iqbal Noor
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 6 No 3 (2022): December
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v6i3.1999

Abstract

This study aims to determine: 1. To explain how the influence of capital on the income of traders in the Surade market, Sukabumi Regency. 2. To explain the effect of location on the income of traders in the Surade market, Sukabumi Regency. 3. To explain the effect of working hours on the income of traders in the Surade market, Sukabumi Regency. 4. To explain the effect of capital, location, and working hours on the income of traders in the Surade market, Sukabumi Regency. Variables consist of capital, location and working hours as independent variables and trade income as dependent variable. This study uses quantitative methods. can be a research method based on the philosophy of positivism, used to examine the population as well as certain samples, sampling techniques are generally carried out randomly, data collection uses research instruments, quantitative/statistical data analysis aims to test the established hypothesis. The type of data used in this study is secondary data, namely data generated from the interview process and direct observation to the informants. Secondary data was obtained through the process of observation and interviews as well as data evidence in the form of documentation and data from the archives of the company where the research was carried out with consideration of previous research. the results of this study produce data that capital, trade location, working hours have a strong influence on trade income.
Penyuluhan dan Pembangunan Sanitasi Air Bersih untuk Meningkatkan Kesehatan Warga Desa Ciwangi Kabupaten Garut Arief Ichwani; Hendry Gunawan; Iwan Setiawan; Evi Martaseli; Binastya Anggara Sekti; Nixon Erzed
Media Abdimas Vol 1 No 2 (2022): Jurnal Media ABdimas Vol 1 No 2 Bulan Juli 2022
Publisher : Universitas Persada Indonesia YAI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1074.208 KB)

Abstract

Air bersih merupakan elemen sangat penting untuk memenuhi kebutuhan hidup manusia seperti minum, mandi, memasak, mencuci dan dapat menunjang kesehatan. Akses air bersih yang memadai akan meningkatkan derajat kesehatan masyarakat. Kampung Gosali Kulon Desa Ciwangi di kecamatan Balubur Limbangan merupakan daerah yang sulit mendapatkan air bersih terlebih di musim kemarau dan sulit sumber air. Adapun sumber air saat ini berasal sumur dangkal yang hanya didapatkan di beberapa titik , mata air yang ada debitnya sangat kecil, dan keruh terutama saat musim hujan tiba, dan lokasinya jauh dari pemukiman warga. Metode yang digunakan untuk menyelesaikan permasalahan dengan dua acara yakni penyuluhan dan pembangunan sanitasi air bersih. Pertama, memberikan penyuluhan terkait pentingnya sanitasi air bersih dan kedua, dilakukan pembangunan sarana air bersih yang memadai. Hasil dari Program ini memberikan kontribusi dan meningkatkan kemampuan masyarakat untuk lebih memahami, peduli dan memanfaatkan sumber daya air bersih dengan baik dan tersedianya sanitasi air bersih yang memadai berupa sumber air dan sarana pendukungnya.
PENINGKATAN PEMAHAMAN TEKNOLOGI INFORMASI UNTUK MENAMBAH PENDAPATAN UMKM KOTA SUKABUMI Venita Sofiani; Risma Nurmilah; Evi Martaseli; Ismet Ismatullah; Reni Anggriani; Rinaldi Rinaldi
Martabe : Jurnal Pengabdian Kepada Masyarakat Vol 6, No 4 (2023): Martabe : Jurnal Pengabdian Kepada Masyarakat
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jpm.v6i4.1392-1399

Abstract

Pengabdian Masyarakat ini membahas tentang peningkatan pemahaman teknologi informasi pada UMKM Kota Sukabumi untuk meningkatkan pendapatan. Pengabdian ini dilakukan dengan menggunakan metode 1) Survey dan Sosialisasi Program, 2) Observasi, dan 3) Pemaparan Materi serta rekomendasi yang tergabung dalam komunitas Sukabumi Entrepreneur Association (UMKM). Data dikumpulkan melalui wawancara dengan pelaku UMKM dan analisis dokumen terkait. Hasil pengabdian menunjukkan bahwa peningkatan pemahaman tentang teknologi informasi pada UMKM sangat penting untuk meningkatkan daya saing, efisiensi operasional, dan meningkatkan pendapatan. Dalam pengabdian ini, teknologi informasi terutama diterapkan pada penggunaan microsoft word, excel, power point dan canva yang berguna untuk meningkatkan kesadaran UMKM terhadap pemahaman tentang teknologi informasi sehingga dapat meningkatkan kualitas produk yang ditawarkan. Oleh karena itu, diperlukan upaya terus-menerus untuk meningkatkan pemahaman tentang teknologi informasi pada UMKM agar dapat memanfaatkan teknologi secara optimal.
THE IMPACT OF ARTIFICIAL INTELLIGENCE ON THE ACCOUNTING PROFESSION IN THE ERA OF INDUSTRY 4.0 AND SOCIETY 5.0 Evi Martaseli; Maragita Maragita
JASS (Journal of Accounting for Sustainable Society) Vol 5 No 01 (2023): JASS Edisi Juni 2023
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/jass.v5i01.1053

Abstract

The accounting profession has changed as a result of advances in information technology in artificial intelligence. The accounting profession around the world recognizes the impact of the latest technological advances in Big Data, Machine Learning and Artificial Intelligence in the Industry 4.0 and Society 5.0 era. The aim of this research is to find out how the accounting profession has changed over time in response to recent advances in technology and how these changes may affect the future of the profession. The difficulties and opportunities presented by AI in professional accounting and the accounting education process. This study uses a qualitative method which includes literature review and secondary data. This research provides an overview of how the impact of AI and what accountants have to do in order to respond to technological developments and is then discussed by the accounting profession.
Analisis Restrukturisasi Piutang Kredit Pemilikan Rumah Pada Bank BTN Kc Sukabumi Averilliana, Carissa; Kartini, Tina; Martaseli, Evi
JAKA (Jurnal Akuntansi, Keuangan, dan Auditing) Vol. 4 No. 2 (2023): JAKA (Jurnal Akuntansi, Keuangan, dan Auditing)
Publisher : Universitas Dian Nuswantoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56696/jaka.v4i2.8481

Abstract

The purpose of this study is to find out how the credit/receivable restructuring process at Bank BTN Kc Sukabumi is. The method used in this study is a qualitative descriptive method using both methods of data collection. Observations of the problem in the form of interviews were examined both as primary and secondary sources. Based on the research results obtained, the process of restructuring mortgage credit/receivables at Bank BTN KC Sukabum was carried out by dividing it into several patterns, namely there were 3 patterns, arrears to increase current installments, addition of time period, new installment period. After all that has been done, along with the submission process, there is a form that must be filled in, the conditions are such as KTP, NPWP, after that if the files are ready the bank will process the Pia Ilon tool/system at the bank to see what the results are displayed, later there is an addendum (additional letter of agreement) regarding the restructuring, whether approved or not, and if approved, which of the three drafts is approved.
Analisis Sistem Informasi Akuntansi Penjualan Dan Penerimaan Kas Produk Gadai Kca Pada PT. Pegadaian Upc. Cibadak Suprianti, Miranti; Martaseli, Evi; Eriswanto, Elan
JAKA (Jurnal Akuntansi, Keuangan, dan Auditing) Vol. 4 No. 2 (2023): JAKA (Jurnal Akuntansi, Keuangan, dan Auditing)
Publisher : Universitas Dian Nuswantoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56696/jaka.v4i2.8507

Abstract

This study aims to explain the application of sales accounting information system and accounting information system for cash receipts of KCA pawn products at PT. Pawnshops and identify the obstacles faced in the use of the accounting information system used. The object of research in this study is the sales Accounting Information System (SIA) and the Cash Receipt Accounting Information System for KCA pawn products. The data used is descriptive from primary and secondary data sources. The research method used is a qualitative research method with a descriptive approach with interview, observation, and documentation data collection methods. The results of the data that have been obtained are then analyzed using data analysis techniques before in the field and data analysis during and after in the field, namely data reduction, data presentation, and conclusions. The results of this study show that the sales and cash receipt accounting information system used by PT. Pegadaian (Persero) UPC Cibadak has been implemented well and in accordance with the company's SOP. Then the identified obstacles also have their own solutions. 
Analisis Kinerja Keuangan Dalam Menilai Kesehatan Koperasi Di Koperasi Al-Ikhlas Martiani S, Desri; Kartini, Tina; Martaseli, Evi
JAKA (Jurnal Akuntansi, Keuangan, dan Auditing) Vol. 4 No. 2 (2023): JAKA (Jurnal Akuntansi, Keuangan, dan Auditing)
Publisher : Universitas Dian Nuswantoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56696/jaka.v4i2.9629

Abstract

The purpose of this research is to determine the financial performance and soundness of cooperatives from the aspects of capital, aspects of productive asset quality, aspects of liquidity and aspects of independence and growth. This research was conducted using a qualitative method with a descriptive approach. The data collection method used by the author is the method of observation, interviews, documentation, and triangulation related to the performance and health of cooperatives in the Al-Ikhlas Cooperative. Based on the research results obtained, the performance and health of cooperatives in the Al-Ikhlas Cooperative fluctuates every year.
PENGARUH QUICK RATIO DAN PERPUTARAN PERSEDIAAN TERHADAP RETURN ON ASSETS Amelia, Gina; Martaseli, Evi
COMPETITIVE Vol 7, No 1 (2023): Competitive Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/competitive.v7i1.4767

Abstract

zenelitian ini bertujuan untuk mengetahui pengaruh quick ratio dan perputaran persediaan terhadap return on assets. Metode penelitian ini menggunakan metode kuantitatif dan teknik pengumpulan data dalam penelitian ini menggunakan data sekunder dengan cara teknik dokumentasi membaca dan meneliti dokumen-dokumen yang ada pada perusahaan Analisis data yang digunakan yaitu analisis regresi linear berganda. Dengan hasil penelitian Quick Ratio sebagai variabel independen (X1) terhadap Return on Assets dengan signifikasi 0,000 < dari 0,05 dan thitung > ttabel (3,756 > 1,674) maka dapat disimpulkan bahwa quick ratio berpengaruh positif terhadap return on assets, Perputaran Persediaan sebagai variabel (X2) terhadap Return on Assets dengan signifikasi 0,034 < dari 0,05 dan thitung > ttabel (2,179 > 1,674) maka dapat disimpulkan bahwa perputaran persediaan berpengaruh positif terhadap return on assets. Quick ratio dan perputaran persediaan berpengaruh secara simultan terhadap return on assets dengan signifikasi 0,001< 0,05 Nilai Fhitung 21,489 > Ftabel 3,175  Kata Kunci : Quick Ratio, Perputaran Persediaan, Return on Assets
Analysis of the Internal Control System of Cash Receipts and Disbursements Destalia Puteri, Ajeng; Indrawan, Andri; Martaseli, Evi
Expensive: Jurnal Akuntansi dan Keuangan Vol. 3 No. 2 (2024): Mei
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/exclusive.v3i2.6401

Abstract

This study aims to analyze the extent to which the internal control system of cash receipts and disbursements is implemented at PT. Sinar Sosro Sukabumi Sales Office in carrying out its business activities in order to achieve company goals. The theory used in this study is the theory according to Mulyadi. The research method used in this study is a qualitative research method, with descriptive data analysis techniques, namely data obtained from interviews and observations as well as documentation. Where the data taken is secondary and primary data in the form of evidence of records or historical reports of the company. The results of this study indicate that the internal control system of cash receipts and disbursements applied at PT. Sinar Sosro KP. Sukabumi is not completely good yet, because there are still elements that are not in accordance with Mulyadi's theory. of which there are still multiple functions where the cash function performed by the cashier turns out to be in charge of the accounting department as well. Cash and related parts of cash have not been insured by the company. It is feared that this will reduce the accuracy of the records and will open up opportunities for employees to commit cash fraud which can be detrimental to the company. This will also reduce the effectiveness of the cashier's work practices, because it holds two functions simultaneously
Co-Authors Acep Suherman Ade Sudarma Adhan, Ahmad Afrizal Afrizal Amelia, Gina Andri Indrawan Anita Oktaviani Anita Oktaviani Averilliana, Carissa Binastya Anggara Sekti Darsawati, Eris Desi Permatasari Desi Permatasari Destalia Puteri, Ajeng Diana Novita Effendi, Yudi Nugraha Elan Eriswanto Endriani, Tiara Eris Darsawati Gatot Wahyu Nugroho Gustiani, Santi Haryatie, Sarah Sri Hendra Tanjung Hendry Gunawan Hendry Gunawan, Hendry Herwanto, Agus Ichwani, Arief Idang Nurodin Ina Hanipah Iqbal Noor Irfan Sophan Himawan Ismet Ismatullah Iswahyudi, Raden Teddy Iwan Setiawan Iwan Setiawan Jefry Sunupurwa Asri Kusmiati Agustin, Mia Maharani, Gina Tiara Maragita Maragita Martiani S, Desri Muhammad Hadi Arfian Nixon Erzed Nizirwan Anwar Nugroho Budhisantosa Nur Noviana, Tarissa Nurhayati, Enok Nurodin, Idang Nurodin Nursaadawiyah, Siti Halifah Nursaadawiyah Oktavia, Vicky Patriasih, Yasinta Pitriyani Pitriyani Pitriyani Pitriyani Prayogi, Dalih Rahmadani, Amanda Putri Rahmawati, Adriana Rendi Heryandi Reni Anggriani Ria Apriliani Rinaldi Risma Nurmilah Safitri, Mutiara Rintan Sagita Rahayu Salma Az Zahrah Sarah Sri Haryatie Sidik, Aditya Purnama Siska Yuli Anita Sudarma, Ade Suprianti, Miranti Tina Kartini Venita Sofiani Wahyu Nugroho, Gatot Widyawan, Tri Ismardiko Yudi Nugraha Effendi Yulfitri, Alivia Zahrah, Salma Az