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All Journal JURNAL AKUNTANSI UNIVERSITAS JEMBER Al Tijarah JMM (Jurnal Masyarakat Mandiri) JOURNAL OF APPLIED ACCOUNTING AND TAXATION Media Mahardhika International Journal of Supply Chain Management JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen JURNAL AKUNTANSI, MANAJEMEN DAN EKONOMI IMANENSI: Jurnal Ekonomi, Manajemen dan Akuntansi Islam International Journal of Financial, Accounting, and Management International Journal of Economics, Business and Accounting Research (IJEBAR) International Journal of Economics Development Research (IJEDR) Jurnal Bina Akuntansi JBMR: Journal of Business and Management Review Journal of Sustainable Tourism and Entrepreneurship Jurnal Pengabdian Polinema Kepada Masyarakat Jurnal Abdimas Sangkabira Insearch: Information System Research Journal Journal of Applied Business, Taxation and Economics Reseach eCo-Fin East Asian Journal of Multidisciplinary Research (EAJMR) Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Applied Business and Administration Journal (ABAJ)
Riwajanti, Nur Indah
Jurusan Akuntansi, Politeknik Negeri Malang
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Industrial & Manufacturing Engineering Social Sciences Transportation Other

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Fishbone diagram: Application of root cause analysis in internal audit planning Ardha, Novan Bastian Dwi; Riwajanti, Nur Indah; Haris, Zainal Abdul
International Journal of Financial, Accounting, and Management Vol. 5 No. 3 (2023): December
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijfam.v5i3.1498

Abstract

Purpose: This study applies a fishbone diagram to analyze the root cause of problems in the internal audit planning of J Corp, an Indonesian state-owned enterprise. Research methodology: A qualitative approach was employed to conduct a case study at the internal audit unit of an Indonesian state-owned enterprise. Research data were gathered from the results of focus group discussions with internal auditors, the analysis of the company’s standard operating procedure for internal auditing, and the observation of the workflow of internal audit planning. These data were then analyzed to identify the root causes of these problems. Results: Six key factors were identified that cause poor internal audit planning at J Corp. These are policies, processes, people, plants, programs, and products. To overcome these problems, this study provides several suggestions that can be implemented in the internal audit unit of J Corp. Limitations: This study is limited by the nature of the business and environment of J Corp, which affected the problems arising in the process of its internal audit planning; hence, the need to understand the entity to replicate this method for future research. Contribution: This study could be directly beneficial for internal auditors at J Corp to immediately improve the business process of internal audit planning. Furthermore, this study could contribute to future studies in which researchers or practitioners could replicate this method in another context. Novelty: The fishbone diagram was used to analyze the root causes of problems in the process of internal audit planning. Studies on the improvement of internal audit planning have been limited.
PROFIT OPTIMIZATION AND COST EFFICIENCY OF PRODUCT MIX WITH LINIER PROGRAMMING SPREADSHEET MODEL Putri, Yayang Novealita Wahono; Nurafni, Nurafni Eltivia; Riwajanti, Nur Indah
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 21 No 2 (2023)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jauj.v21i2.36209

Abstract

ABSTRACTThis research aims to provide the best model in order to optimize profits and minimize costs in the field of product mix at Micro Smal Medium Enterprises called Nanda Salad, Malang, East Java, Indonesia.This research uses the Solver Spreadsheet Model to produce a Linier Programming scheme. The analysis method begins with the process of collecting data, constructing the model, defining the variables, constructiong the objective function, designing the model constraints, constructing the solution model, and implementing the solution. The results of this research indicate that profit optimization and cost efficiency can be obtained more optimally if Nanda Salad chooses to carry out production activities with on line 1 compared to on line 2. In addition to getting profit optimization and cost efficiency schemes, on line 1 shows that Nanda Salad can use their limited resources to produce of product mix optimally. By considering the average of return, Nanda Salad can optimally meet consumer demand without wasting costs. To increase the accuracy result, MSMEs can combine forecasting approaches with Linier Programming.Keywords: Cost efficiency, Excel, Linier Programming, Product Mix, Profit Optimization ABSTRAKPenelitian ini bertujuan untuk memberikan model terbaik dalam rangka mengoptimalkan laba dan meminimalkan biaya terhadap produksi produk campuran pada Usaha Mikro Kecil Menengah bernama Nanda Salad, Malang, Jawa Timur, Indonesia. Penelitian ini menggunakan Solver Spreadsheet Model untuk menghasilkan skema Linier Programming. Metode analisis dimulai dengan proses pengumpulan data, membangun model, mendefinisikan variabel, membangun fungsi tujuan, merancang batasan model, membangun model penyelesaian, dan pengimplementasian solusi. Hasil penelitian ini menunjukkan bahwa optimalisasi laba dan efisiensi biaya dapat diperoleh dengan lebih maksimal apabila Nanda Salad memilih untuk menjalankan kegiatan produksi dengan skema on line 1 dibandingkan on line 2. Selain mendapatkan skema optimalisasi laba dan efisiensi biaya, skema on line 1 menjawab dengan jelas bahwa Nanda Salad dapat mempergunakan sumber daya yang terbatas untuk memproduksi produk campuran dengan optimal. Dengan mempertimbangkan rata-rata jumlah retur Nanda Salad dapat memenuhi permintaan konsumen secara optimal tanpa adanya kondisi pemborosan biaya. Untuk meningkatkan keakuratan hasil, UMKM dapat mengombinasikan pendekatan forecasting dengan Linier Programming.Kata Kunci: Efisiensi biaya, Excel, Linier Programming, Optimalisasi laba, Produk Campuran
PENGARUH PROFITABILITAS, SOLVABILITAS, dan AUDIT TENURE TERHADAP AUDIT DELAY (STUDI PADA SEKTOR TEKNOLOGI DI BURSA EFEK INDONESIA PERIODE 2018-2022) Faatin, Faradiba Nurjannah; Eltivia, Nurafni; Riwajanti, Nur Indah
Jurnal Bina Akuntansi Vol. 11 No. 1 (2024): Jurnal Bina Akuntansi Volume 11 nomor 1 Januari Tahun 2024
Publisher : Sekolah Tinggi Ilmu Ekonomi Wiyatamandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52859/jba.v11i1.594

Abstract

Tujuan penelitian ini ialah sebagai analisis pengaruh Profitabilitas, Solvabilitas, Audit Tenure pada Audit Delay perusahaan sektor teknologi yang ada di BEI tahun 2018-2022. Teknik pengambilan sampel yang diterapkan peneliti ialah teknik purposive sampling menggunakan data sekunder. Kemudian, data dianalisis melalui analisis regresi linear berganda. Hasilnya dengan parsial Profitabilitas dan Audit Tenure terhadap Audit Delay tidak mempengaruhi signifikan sedangkan Solvabilitas berpengaruh negatif signifikan. Untuk pengujian secara simultan variabel Profitabilitas, Solvabilitas dan Audit Tenure terhadap Audit Delay berpengaruh signifikan dengan persentase 56,4% dan sebesar 43,6% diterangkan dari variabel lain selain variabel dalam penelitian ini. Perusahaan sebaiknya lebih fokus pada variabelvariabel yang diduga memiliki dampak signifikan terhadap Audit Delay seperti umur perusahaan, jenis opini auditor, dan ukuran KAP karena variabel-variabel tersebut sangat penting dalam membantu mereka mengambil keputusan.
The System Design for Internship Administration and Pocket Money at PT Pertamina Geothermal Energy Putri, Yayang Novealita Wahono; Riwajanti, Nur Indah; Eltivia, Nurafni
Journal of Business and Management Review Vol. 5 No. 4 (2024): (Issue-April)
Publisher : Profesional Muda Cendekia Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47153/jbmr54.9452024

Abstract

Research Aims: This research aims to design an adequate administration and pocket money internship management system at PT Pertamina Geothermal Energy (PGE). Improvisation will be carried out to prevent human error and increase the processing speed of the internship’s pocket money system. Design/methodology/approach: This research is classified as applied research and was carried out using a Business Process Improvement approach. The procedures include need analysis, planning & design, development, and conclusion. The method used to collect data is by interviewing the Human Capital as the user. Secondary documents and activity forms are obtained through documentation. Research Findings: The system design is based on the concept of Business Process Modelling Notation (BPMN) using Bizagi Modeler. Validation tests by material experts and IT experts are carried out to ensure that the designs have a certain quality and are relevant. The design evaluation system is carried out by involving the Human Capital and Developer Consultant. The level of efficiency can be achieved if the business process model has been designed adequately, and delays in payment can be reduced. Theoretical Contribution/Originality: This research confirms that the problem solved is limited to system design. To obtain results implementation in the problem-solving process at PGE, further research will needed to discuss the system design in advanced Keywords: administration, BPMN, process business, internship, pocket money
PELATIHAN STRATEGI BISNIS MELALUI BOARD GAME DO IT START A BUSINESS Kusmintarti, Anik; Riwajanti, Nur Indah; Sutrisno, Sutrisno; Bakhrudin, Bakhrudin; Nugrahani, Novi; Djajanto, Ludfi
Jurnal Abdimas Sangkabira Vol. 5 No. 1 (2024): Jurnal Abdimas Sangkabira, Desember 2024
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/abdimassangkabira.v5i1.1390

Abstract

Ketidakpastian lingkungan bisnis sangat berpengaruh terhadap kelangsungan Usaha Mikro Kecil Menengah (UMKM). Oleh karena itu, strategi yang diterapkan dalam mengelola usaha perlu dievaluasi secara berkala untuk mengetahui kesesuaian dan efektivitasnya. Pelatihan ini bertujuan untuk meningkatkan pengetahuan bisnis dan kemampuan mengelola usaha. Metode pelatihan menggunakan ceramah dan simulasi. Tujuan pelatihan dijelaskan di awal pelatihan,  kemudian menyimulasikan Board game Do It Start A Business. Terakhir diskusi tentang manfaat bermain Board game. Pelatihan ini memberikan pemahaman dan pengalaman kepada pemain tentang mengembangkan strategi bisnis,  karakter yang melekat pada individu mempengaruhi pola pengelolaan bisnis dan perempuan lebih hati-hati dalam mengelola bisnis yang menyebabkan perkembangan bisnis relatif lambat.
The System Design of Payroll Accounting Information System at Private Primary School in East Jakarta Putri, Yayang Novealita Wahono; Riwajanti, Nur Indah; Eltivia, Nurafni
Journal of Applied Business, Taxation and Economics Research Vol. 4 No. 1 (2024): October 2024
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v4i1.351

Abstract

This research aims to design a system design of payroll Accounting Information System (AIS) at a primary private school (Madrasah Ibtidaiyah Al-Baidlo/”MIAB”), East Jakarta to improve the efficiency of payroll business processes. Business Process Improvement was used as a design approach in this research, with an applied research type. Collect data by interview with Headmaster and Treasurer. The tool used to document business processes is the Bizagi Modeler. Automation is carried out to prevent human error and increase the processing speed of payroll business processes. The business processes that are designed will be tested by material and information technology experts. The result of this research is that the proposed (to-be) business process increases the simplification of payroll activities by improving the quality of fast and accurate decision making which has economic value. Using Business Process Modelling Notation allows this research to present proposed business processes related to needs and solutions to problems in the research objects observed. This research is proven to be able to increase the simplification of business processes, increase efficiency in decision making by school principals in a relatively short time from 337 minutes to 41 minutes or a time saving of around 296 minutes (equivalent to 4.93 hours).Cutting manual activities to automated processes increases the opportunity for fraud and human error.
Improvement of Business Process Modeling in Internal Audit Planning at an Indonesian State-Owned Enterprise Ardha, Novan Bastian Dwi; Riwajanti, Nur Indah; Haris, Zainal Abdul
Journal of Applied Accounting and Taxation Vol. 10 No. 1 (2025): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaat.v10i1.8684

Abstract

The previous research reported that there were gaps between the procedure of internal auditing at an Indonesian state-owned enterprise namely J Corp with the standard set by an international association of internal auditor. In order to harmonize the company's procedure with the international standard for professional practice of internal auditing, this study analyzes the current business process of internal audit planning activity and proposes the to-be business process modeling. Special attention is given to the need of internal auditors as the key users of this activity to making improvement and adjustment the future business process model. This study applied qualitative approach by conducting focus group discussion with the internal auditors, reviewing the standard operating procedure of internal auditing, and observing the walkthrough of internal audit planning that have been done by internal auditors. By using Business Process Modeling and Notation, this study will draw graphical notation to depict steps in business process of company's internal audit planning. The result of study is immediately beneficial for the internal audit function at the J Corp to improve their standard operating procedure by conforming to the international standard and also enriches the literature for practitioners to know-how to improve the business process in the internal audit planning.
PELATIHAN PENGELOLAAN KEUANGAN KELUARGA MENGGUNAKAN PROGRAM APLIKASI KOMPUTER “SIKAPI UANGMU” Susilowati, Kartika Dewi Sri; Riwajanti, Nur Indah; Ekasari, Kurnia; Jaswadi, Jaswadi; Widiastuti, Retno; Purnomo, Hari
JMM (Jurnal Masyarakat Mandiri) Vol 9, No 2 (2025): April
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jmm.v9i2.29444

Abstract

Abstrak: Perencanaan keuangan keluarga tidak hanya penting bagi mereka yang berpenghasilan besar saja, namun juga diperlukan oleh mereka yang berpenghasilan terbatas. Tidak semua orang dapat dengan mudah mengelola keuangan keluarga karena mengelola keuangan memerlukan ketrampilan dan disiplin yang tinggi, karena pendapatan keluarga jumlahnya relatif terbatas, sementara kebutuhan hidup manusia sangatlah banyak dan beragam. Pengelolaan keuangan keluarga lebih banyak dilakukan oleh ibu-ibu rumah tangga, oleh karenanya pada kegiatan Pengabdian Kepada Masyarakat (PKM) kali ini terfokus pada pemberian pelatihan kepada ibu-ibu rumah tangga tentang bagaimana merencanakan keuangan keluarga secara efektif dan efisien… Adapun tujuan dari kegiatan ini adalah untuk meningkatkan ketrampilan anggota PKK dalam mengelola keuangan keluarga berbasis aplikasi “Sikapi Uangmu”. Kegiatan pelatihan cara mengelola keuangan keluarga ini diikuti oleh 20 orang ibu-ibu pengurus PKK Kecamatan Dau, Kabupaten Malang dengan memanfaatkan program aplikasi komputer yang dbuat oleh Otoritas Jasa Keuangan (OJK) “Sikapi Uangmu”. Umpan balik yang diperoleh dari penyebaran kuesioner kepada peserta menunjukkan bahwa tingkat kepuasan peserta terhadap pelaksanaan kegiatan PKM dari sisi metode sebesar 69,23%, materi sebesar 75,4 dan pelaksanaan sebesar 91%. Pelatihan juga berhasil menumbuhkan motivasi dan keinginan peserta untuk memanfaatkan pengetahuan yang diperoleh selama pelatihan untuk melakukan perencanakan keuangan keluarga (79%) dengan menggunakan aplikasi “Sikapi Uangmu” (21%).Abstract: Family financial planning is very important; not just for those with high earnings; people with limited incomes also need it. Due to the relatively limited family income and the wide range of human needs, managing family money demands a high level of skill and discipline, which not everyone can readily possess. Because women handle the majority of family financial management, this time's Community Service (PKM) program concentrated on teaching housewives on how to efficiently and successfully organize their families' finances. Twenty moms who are PKK administrators from Dau District, Malang Regency, participated in this activity. They received training on how to handle family finances using the "Sikapi Uangmu" computer application program, which was developed by the Financial Services Authority (OJK). Survey responses revealed that participants were generally satisfied with the way PKM activities were implemented (69.23%), the material (75.4%), and the execution (91%). Additionally, the training was successful in boosting participants' willingness and desire to use the "Sikapi Uangmu" program to organize family finances (79%) using the knowledge they had learned (21%).
The Effects of Financial Literacy on the Profitability of SMEs in Malang District, Indonesia Susilowati, Kartika Dewi Sri; Riwajanti, Nur Indah; Ekasari, Kurnia
Applied Business and Administration Journal Vol. 4 No. 3 (2025): Business Transformation in the Digital and Sustainable Era
Publisher : Ebiz Prima Nusa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62201/abaj.v4i3.383

Abstract

This study investigated the relationship between financial literacy—which encompasses financial behavior, attitudes, and knowledge—and the profitability of small and medium enterprises in the food and beverage industry in Malang District, Indonesia. The data were collected using a questionnaire distributed to 107 business owners and managers. The relationship between profitability and financial literacy, including financial behavior, attitudes, and knowledge, was examined using multiple linear regression analysis. The results of the analysis showed a significant positive influence of financial attitude and knowledge on profitability. Financial behavior, however, had no impact on profitability. The results of this study are expected to increase the awareness of the government and related financial organizations regarding the significance of financial literacy for SMEs, particularly in relation to programs designed to improve their business capacity through financial literacy training and education.
The Business Process for Receipt and Disbursement of Cash Through Website: Case Study of Riverstone Hotel & Cottage Syaputri, Diva Wahyu; Riwajanti, Nur Indah; Sumiadji, Sumiadji
East Asian Journal of Multidisciplinary Research Vol. 3 No. 8 (2024): August 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/eajmr.v3i8.10429

Abstract

This study aims to present an effective business process model to tackle issues related to the cash inflow and outflow cycle at Riverstone Hotel & Cottage. It utilizes Research and Development (R&D) as the research type and follows the ADDIE method, consisting of three stages: analysis, design, and development. The findings suggest the necessity of a website system featuring separate cash inflow and outflow menus for the administrative and front office departments, as well as for the hotel's services (rooms and halls) and expenditures. Implementing real-time management can help reduce processing delays during the calculation and input of room/hall prices across different platforms. Moreover, daily/monthly transaction reports can be conveniently accessed from the provided menu options, eliminating the need for manual recalculations.
Co-Authors Andi Kusuma Indrawan Apit Miharso Ari Kamayanti Asdani, Andi Asminah Rachmi Aulia Hafiida Ade Yolandra Bakhrudin, Bakhrudin Bimo Setyawan Birra Lailatul Nafiisa Diva Wahyu Syaputri Diva Djajanto, Ludfi Elvyra Handajani Elvyra Handayani Ernawati, Widi Dwi Erycha Puspitasari Faatin, Faradiba Nurjannah Farah Ayu Mufida Fita Setiadi Fita Setiati HARI PURNOMO Haris, Zainal Abdul Heni Febriyanti Himmah Ivana Larasati Putri Navalina Jaswadi Jaswadi Jaswadi JASWADI, Jaswadi Kadir, Eka Yuli Kartika D.S. Susilowati Kartika DS Susilowati Khoirin Azaro Kuni Utami Handayawati Kurnia Ekasari Kusmintarti, Anik Kusmintarti, Anik Ludfi Djajanto Marta Dwi Yana Marta Dwiyana Mayasir Aziza Merry Hanif Rahma Muhamad Muwidha Muhammad Muwidha Muhammad Muwidha Nafis Sulthan Novan Bastian Dwi Ardha Nugrahani, Novi Nurafni Nurafni Eltivia Nurafni Elvitia Nurafni, Nurafni Eltivia Pratama, Bagas Brian Putri Ayu Berlianingtyas Putri, Yayang Novealita Wahono Retnaning Ayu Dyah Sawitri Retno Widiastuti Rilah, Fitri Nur Rilah, Fitri Nur Sawitri, Retnaning Ayu Dyah Setyawan Eko Wardaya Shanti Rahayu Kusuma Ningrum Sidik Ismanu Sinta Fatmaria Tantri Soedarso, Elvyra Handayani Sugeng Sulistyono Sumiadji - Susilowati, Kartika D.S. Susilowati, Kartika Dewi Sri Sutrisno, Sutrisno Syaputri, Diva Wahyu Syefira Ramadhani Yusna