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All Journal Prosiding Seminar Nasional Sains Dan Teknologi Fakultas Teknik Syntax Literate: Jurnal Ilmiah Indonesia Akrab Juara : Jurnal Ilmu-ilmu Sosial Jurnal Administrasi Kantor Akuntansi'45 Gemilang: Jurnal Manajemen dan Akuntansi Safari : Jurnal Pengabdian Masyarakat Indonesia Jurnal Riset Manajemen Jurnal Penelitian Sistem Informasi Jurnal Akuntan Publik Jurnal Sains Student Research Akuntansi: Jurnal Riset Ilmu Akuntansi Jurnal Ilmiah Manajemen Ekonomi Dan Akuntansi (JIMEA) Journal Economic Excellence Ibnu Sina Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi Menawan : Jurnal Riset dan Publikasi Ilmu Ekonomi Jurnal Ekonomi dan Pembangunan Indonesia Jurnal Ekonomi Manajemen Dan Bisnis (JEMB) Akuntansi dan Ekonomi Pajak: Perspektif Global Jurnal Ekonomi, Manajemen Pariwisata dan Perhotelan
Saridawati Saridawati
Unknown Affiliation
Arts Humanities Biochemistry, Genetics & Molecular Biology Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Public Health Social Sciences Other

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Evaluasi Penerapan Sistem Pembukuan Manual dalam Penyusunan Laporan Keuangan pada PT Javindo Utama Tahun 2022-2024 Viera Pramestya Makuta; Saridawati Saridawati
Jurnal Ekonomi, Manajemen Pariwisata dan Perhotelan Vol. 4 No. 2 (2025): Jurnal Ekonomi, Manajemen Pariwisata Dan Perhotelan
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jempper.v4i2.4807

Abstract

Manual bookkeeping system Manual bookkeeping is a system of recording financial transactions that is carried out conventionally using ledgers, journals, and worksheets without the help of accounting software. Manual bookkeeping has advantages in terms of cost affordability and ease of implementation for small businesses. However, the main weakness of this system is its susceptibility to recording errors and delays in preparing financial reports. PT Javindo is a medium- scale company in the construction sector that still uses a manual bookkeeping system. This has had an impact on the results of financial reports that are less credible and prone to misrepresentation and do not comply with financial accounting standards in Indonesia. The evaluation results concluded that there were many weaknesses in the implementation of the manual bookkeeping system, so it is better for PT Javindo to revolutionize the system and implement accounting system-based recording.
Perkembangan Akuntansi Pemerintah Dalam Implementasi Standar Akuantansi Pemerintah Di Kementrian Sosial Saridawati Saridawati; Lathifah Dinar; Zahra Nur Aziza; Anindya Putri Widasari; Nita Tri Handayani
AKUNTANSI 45 Vol. 6 No. 1 (2025): 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.v6i1.4260

Abstract

This study analyzes the development of the government accounting system in Indonesia, focusing on the transition from the cash basis to the accrual basis, which began with the implementation of Government Regulation No. 24 of 2005 and was later replaced by Government Regulation No. 71 of 2010 on Government Accounting Standards (SAP). Through a literature review approach, this Study identifies the development trends and outcomes of applying the accrual basis for accounting in order to improve transparency and accountability in public financial transactions. As a case study, the Ministry of Social Affairs of the Republic of Indonesia (Kemensos) was selected to illustrate the implementation of SAP, including the preparation of the cash-based Budget Realization Report (LRA) as well as other accrual-based financial statements. The results show that accrual-based accounting is an important factor in improving transparency and accountability in government financial reporting.
ANALISIS PENGARUH SISTEM KOMPENSASI GAJI BERBASIS KINERJA TERHADAP MOTIVASI DAN PRODUKTIVITAS KARYAWAN Ahmad Rizky Hakim; Akbar Jazuli; Doni Ramadhana; Haikal Aryo Pudra Karna; Reynaldi Yanuarsyah; Saridawati Saridawati
Jurnal Ekonomi Manajemen Dan Bisnis (JEMB) Vol. 1 No. 5 (2024): Mei
Publisher : Publikasi Inspirasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62017/jemb.v1i5.1351

Abstract

Sistem kompensasi berbasis kinerja telah menjadi topik menarik bagi banyak perusahaan di lingkungan kerja yang kompetitif. Tujuan dari penelitian ini adalah untuk menganalisis dampak sistem kompensasi berbasis kinerja terhadap motivasi dan produktivitas karyawan. Metode pengumpulan data menggunakan data primer dan data sekunder. Survei berlangsung selama dua bulan dan 54 orang merespons. Analisis menunjukkan bahwa mayoritas responden mendukung penerapan pembayaran berdasarkan kinerja dan percaya bahwa standar kinerja sudah sangat jelas. Selain itu, sebagian besar responden merasa sangat termotivasi dan percaya bahwa sistem kompensasi gaji berbasis kinerja mempengaruhi motivasi dan produktivitas mereka dalam bekerja. Studi tersebut juga menunjukkan bahwa kondisi  kerja yang baik, peningkatan keterampilan dan pelatihan, serta budaya perusahaan mempunyai dampak yang signifikan terhadap motivasi dan produktivitas karyawan. Analisis regresi linier sederhana menunjukkan bahwa motivasi karyawan mempunyai pengaruh yang signifikan terhadap imbalan gaji terkait kinerja. Namun pengaruh produktivitas karyawan dan faktor manajemen terhadap kompensasi gaji terkait kinerja menunjukkan hasil yang berbeda. Produktivitas karyawan mempunyai pengaruh yang signifikan, namun faktor pengendaliannya tidak signifikan secara statistik. Kesimpulan  penelitian ini menyoroti pentingnya memperhatikan motivasi, produktivitas, dan  lingkungan kerja karyawan ketika merancang sistem kompensasi berbasis kinerja yang efektif.
Analisis Pelanggaran Etika Profesi Akuntansi (Studi Kasus PT Bank Lippo Tbk) Mochammad Irfan Saputra; Puput Widiyasari; Nova Fitrianti; Saridawati Saridawati
JOURNAL SAINS STUDENT RESEARCH Vol. 2 No. 3 (2024): Juni : Jurnal Sains Student Research
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jssr.v2i3.1406

Abstract

This research aims to analyze violations of accounting professional ethics that occur within PT Bank Lippo Tbk. Professional ethics in accounting is a crucial aspect in ensuring the reliability and integrity of a company's financial reports. The research findings indicate that there are several violations of accounting professional ethics that occur within PT Bank Lippo Tbk, including questionable accounting practices, manipulation of financial reports, and conflicts of interest between management and stakeholders. These violations have led to losses for shareholders, decreased public trust in the company, and threatened market stability. A thorough analysis of this case provides a better understanding of the importance of applying accounting professional ethics in daily corporate practices. The practical implications of this research include the need for strengthened internal and external oversight, increased awareness of ethics among accounting practitioners, and the implementation of stricter accounting standards to prevent future violations.
ETIKA DALAM PRAKTIK AKUNTANSI KEUANGAN (STUDI KASUS PT GARUDA INDONESIA TBK) Citra Amalia; Nadya Safitri; Lily Zahrani; Elly Ami Wardani; Saridawati Saridawati
JOURNAL SAINS STUDENT RESEARCH Vol. 2 No. 3 (2024): Juni : Jurnal Sains Student Research
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jssr.v2i3.1476

Abstract

Financial statements are reports that describe the financial condition and performance of the company in a certain period. And every business entity in carrying out business activities is required to report its performance in the form of financial reports applicable in Indonesia, whether monthly, quarterly or even annual reports. The financial accounting department is needed in business entities to prepare financial reports. This research concludes that the management of PT Garuda Indonesia has violated business ethics and has harmed the parties responsible for the expected profits. This is due to the agreement made by PT Garuda with PT Mahata not going well. it is known that PT Garuda Indonesia (Persero) Tbk is proven to have violated OJK regulation Number 29 / PJOK.04 / 2016 regarding the annual report of issuers or public companies and is subject to administrative sanctions.
Co-Authors Ahmad Rizky Hakim Akbar Jazuli Amaylia Putri Puspitasari Angelina Putri Rahayu Anindya Putri Widasari Anisa Yulianti Aurannisa Fadia Bisri Bisri Citra Amalia David Dzaky Prasetyo Delia Alayda Delia Hanin Salsabila Denny Erica Deti Pratiwi Dewi Nur Aini Dimas Prasetya Dinda Ayu Nuraisyah Dita Faradilla Doni Ramadhana Elly Ami Wardani Elvia Nur Aziza Etika Sabariah Farin Aprita Haikal Aryo Pudra Karna Harahap, Yuliana Ilya Imelda Cinta Chrissanty Indah Aulia Intan Puspaningrum Irwin Ananta Vidada Janna, Ijratul Kezia Abigail Sousia Lathifah Dinar Lily Zahrani Lina Agustin Linda Permata Sari Mareta Nurul Fitri Mart Eliany Mochammad Irfan Saputra Mohammad Aris Muflikhatun Novia Rahwawati Muhamad Yuzril Bimantoro Muhammad Aifa Fahreza Muhammad Ryafinuddin Muna Salsabila Mutiara Aryanti Nur Cahyani Nadia Nadia Nadya Safitri Nanda Jussi Nazwa Fadya Bancin Nita Tri Handayani Nova Fitrianti Novayanti, Deasy Nurchika Rahayu H. Okky Kharisma Olivia Purama J Puji Astuti Puput Widiyasari Putra Aditya Muhammad Rachel Septya Sulistyastuti Rachmalyta Afifah Putri Raihani Aprilia Renika Yanti Reynaldi Yanuarsyah Rini Mustikowati Rini Wanti Sholikhah Riska Amanda Rizka Della Cahyani Sari, Murti Savina Dwi Cahya Sekar Arum Larasati Selfa Gaduh Kharisma Sukmadiningrat, Fitriani Suminten Suminten SYIFA SALSABILA Syifana Putri Z. Tri Gianti Valencya Valencya Vania Juliyana Viera Pramestya Viera Pramestya Makuta Yesi Anidya Putri Yosua Yosua Yufita Sri Rejeki Yuli Rofiyani Yulia Mujiaty Zahra Nur Aziza