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All Journal Jurnal Ekonomi Jurnal Riset Mahasiswa Akuntansi (JRMA) Riset Akuntansi dan Keuangan Indonesia AKRUAL: Jurnal Akuntansi Journal of Accounting Science Jurnal Riset Akuntansi dan Keuangan Jurnal AKSI (Akuntansi dan Sistem Informasi) Owner : Riset dan Jurnal Akuntansi Media Mahardhika Jurnal Online Insan Akuntan Akuntansi : Jurnal Akuntansi Integratif Jurnal Karinov Journal of Economics, Business, and Government Challenges Studi Kasus Inovasi Ekonomi Jurnal Akuntansi dan Keuangan Academia Open Indonesian Journal of Cultural and Community Development Indonesian Journal of Law and Economics Review Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) GREENOMIKA Indonesian Journal of Innovation Studies Procedia of Social Sciences and Humanities Indonesian Journal of Islamic Studies Prosiding University Research Colloquium Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Ekonomi, Bisnis dan Pendidikan (JEBP) Abdimas Mandalika Journal of Social Comunity Services Intelektualitas Journal of Economics and Economic Policy IECON: International Economics and Business Conference Jurnal Akuntansi International Journal of Accounting Innovation Jurnal Ilmiah Akuntansi dan Bisnis Open Access DRIVERset
Eny Maryanti
Universitas Muhammadiyah Sidoarjo
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Medicine & Pharmacology Physics Social Sciences Other

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Analysis of Accounting Information Systems for Raw Materials and Finished Goods: Analisis Sistem Informasi Akuntansi Persediaan Bahan Baku dan Barang Jadi Novitasari, Maya; Maryanti, Eny
Indonesian Journal of Innovation Studies Vol. 20 (2022): October
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (3472.921 KB) | DOI: 10.21070/ijins.v20i.741

Abstract

This study aims to analyze the Accounting Information System for Raw Materials and Finished Goods at PT Berkat Ganda Sentosa Pasuruan. The research approach used is the qualitative approach. The research method used is descriptive method. The data collection method used interview, documentation and observation. The interview method was used to seek in-depth information by asking questions to the company staff and academic experts. The documentation method is carried out to support and strengthen the data in research. The observation method is carried out to record information and activities that occur during field research. In this research, using data analysis techniques such as data reduction, data presentation and data verification. The results of this study indicate that the Raw Material Inventory Accounting Information System at PT. Berkat Ganda Sentosa, this is done well but is still manual, with procedures starting from purchasing to receiving inventory, purchase returns, demand and release of warehouse goods, use of raw materials and also physical inventory counts. All these procedures are carried out with the aim that the mutation of raw material inventory can be controlled easily which consists of various functions with their respective duties and responsibilities along with the completeness of documents that can be accounted for. The structure of the implementation of an Accounting Information System for raw material inventory of PT Berkat Ganda Sentosa Pasuruan includes functions related to AIS, documents and records used as well as a network of procedures that can form an Accounting Information System.
Analysis of Accounting Information Systems in Supporting Internal Control of People's Business Credit (KUR): Analisis Sistem Informasi Akuntansi dalam Mendukung Pengendalian Intern Terhadap Pemberian Kredit Usaha Rakyat (KUR) Putra, Icksa Abdi; Maryanti, Eny
Indonesian Journal of Innovation Studies Vol. 20 (2022): October
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (225.995 KB) | DOI: 10.21070/ijins.v20i.742

Abstract

A proper business is a business carried out by prospective debtors that can be profitable so that prospective debtors are able to pay interest and can repay all debts/credit principal obligations within the time agreed upon between the executing bank and the debtor. While what is meant by not yet bankable is MSME-K that has not met the financing requirements of the implementing bank in providing collateral or it can be said that it has not been able to meet the financing requirements in accordance with the provisions of the implementing bank. This research uses qualitative methods, according to Sugiyono (2011) qualitative research methods is a research method based on post-positivism philosophy, used to examine the condition of natural objects, (as opposed to experimentation) where the researcher is the key instrument, the sampling of data sources is carried out purposively and snowball, the collection technique is tri-angulation (combined). , data analysis is inductive or qualitative, and qualitative research results emphasize meaning rather than generalization. Based on the above analysis in terms of the credit assessment used in granting credit decisions. So it can be concluded as follows: Implementation of the Accounting Information System and internal control in the provision of People's Business Loans to the Limited Liability Company of Bank BRI Jabon unit which includes the Control Environment Component, Risk Assessment Component, Control Activity Component, Information and Communication Component, Monitoring / Supervision Component. according to COSO
THE ROLE OF CAPITAL STRUCTURE IN MODERATING FIRM GROWTH, FIRM SIZE AND INVESTMENT DECISION ON FIRM VALUE Suci Kusuma Wardani; Eny Maryanti; Sarwenda Biduri
International Journal of Accounting Innovation Vol. 1 No. 1 (2025): February
Publisher : PT ANTIS INTERNATIONAL PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/ijai.v1i1.3

Abstract

Objective: This study aims to examine the moderating role of capital structure on the effects of company growth, firm size, and investment decisions on the value of companies in the food and beverage industry in Indonesia. Method: A quantitative approach was applied, analyzing secondary data from companies listed on the Indonesia Stock Exchange (IDX) between 2017 and 2021. Results:  The findings reveal that while company growth and firm size do not significantly impact firm value, investment decisions have a positive effect. Capital structure moderates the relationship between investment decisions and firm value positively and between firm size and firm value negatively. However, it does not moderate the effect of company growth on firm value.  Novelty: This study contributes to literature by focusing on the food and beverage sector, using a recent data range and Eviews software for analysis, offering insights into the unique dynamics of capital structure within this industry.
Firm Size as a Moderator in the Relationship Between Leverage, Cash Flow, Profitability, and Cash Holding: Evidence from Indonesia’s Food and Beverage Sector Maryanti, Eny; Nabila, Ainun Mala; Hermawan, Sigit; Rahayu, Ruci Arizanda
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 1 (2026): Article Research January 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i1.2864

Abstract

Cash holding plays a crucial role in maintaining corporate liquidity and financial flexibility, especially in capital-intensive industries such as food and beverage manufacturing. This study examines whether firm size moderates the relationship between leverage, cash flow, and profitability on cash holding in companies listed on the Indonesia Stock Exchange (IDX) during 2018–2022. The research employed a purposive sampling method, yielding 18 companies (57 firm-year observations). Data were analyzed using Ordinary Least Squares (OLS) and Moderated Regression Analysis (MRA) with SPSS 26. The results show that leverage (t = 3.217; p < 0.01) and cash flow (t = 2.948; p < 0.01) have a significant positive effect on cash holding, while profitability (t = 0.842; p > 0.05) has no significant impact. The R² value of 0.623 indicates that the independent variables explain 62.3% of the variation in cash holding. Furthermore, firm size significantly moderates the effects of leverage and cash flow, but does not moderate the relationship between profitability and cash holding. These findings highlight that larger firms tend to manage cash more effectively when facing leverage pressure or high cash flow, strengthening the understanding of liquidity management behavior in Indonesia’s manufacturing sector.
Financial Performance Determinants in Indonesian Food and Beverage Manufacturing Firms: Faktor-Faktor Penentu Kinerja Keuangan pada Perusahaan Manufaktur Makanan dan Minuman di Indonesia Prameswari, Devi; Maryanti, Eny
Indonesian Journal of Law and Economics Review Vol. 20 No. 3 (2025): August
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijler.v20i3.1476

Abstract

General Background Financial performance assessment remains central in evaluating corporate sustainability amid increasing industrial competition. Specific Background Manufacturing firms in the Indonesian food and beverage sub-sector face distinct operational characteristics that require empirical evaluation using financial indicators. Knowledge Gap Prior studies show inconsistent findings regarding leverage, firm age, firm size, managerial ownership, and intellectual capital in explaining financial performance, particularly within sector-specific contexts. Aims This study examines the association between leverage, firm age, firm size, managerial ownership, and intellectual capital with financial performance measured by Return on Assets. Results Using multiple linear regression on 45 firm-year observations from 2018–2020, firm age and intellectual capital demonstrate significant relationships with financial performance, while leverage, firm size, and managerial ownership show no statistical significance. Novelty The study integrates firm age and intellectual capital within a unified empirical framework focused on the food and beverage manufacturing sub-sector. Implications The findings provide empirical insights for investors and corporate managers in understanding key financial performance determinants within resilient consumer goods industries. Keywords: Financial Performance, Leverage, Firm Age, Intellectual Capital, Food and Beverage Industry Key Findings Highlights: Older firms exhibit stronger profitability patterns within the observed period. Knowledge-based assets contribute meaningfully to asset-based returns. Capital structure and ownership characteristics show limited explanatory power.
Determinants of Profitability in Food and Beverage Companies: Faktor-faktor yang Mempengaruhi Keuntungan dalam Perusahaan Makanan dan Minuman Ellyn , Nindy; Maryanti, Eny
Indonesian Journal of Law and Economics Review Vol. 20 No. 3 (2025): August
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijler.v20i3.1477

Abstract

General Background Profitability is a key indicator of corporate performance and sustainability, particularly in manufacturing industries. Specific Background Food and beverage companies face dynamic operational and financial conditions that require effective financial management to maintain profitability. Knowledge Gap Previous studies report inconsistent findings regarding financial ratios and growth variables associated with profitability in this sector. Aims This study aims to examine the relationship between company growth, sales growth, inventory turnover, and profitability in food and beverage companies listed on the Indonesia Stock Exchange. Results The findings show that selected financial and growth variables exhibit varying relationships with profitability as measured by return on assets. Novelty This research provides contextual evidence by focusing on a specific industrial sector and observation period using updated financial data. Implications The results offer empirical insights for management in evaluating financial performance and serve as a reference for future research on profitability determinants in manufacturing companies. Keywords: Profitability, Return on Assets, Company Growth, Sales Growth, Inventory Turnover Key Findings Highlights: Financial growth indicators show differentiated relationships with corporate returns Inventory management remains a relevant aspect of financial performance Sector specific analysis reveals contextual profitability patterns
THE ROLE OF INTERNAL AUDIT IN IMPROVING TRANSPARENT FINANCIAL MANAGEMENT AT MUHAMMADIYAH 1 WARU ELEMENTARY SCHOOL, SIDOARJO Biduri, Sarwenda; Hanif, Aisha; Maryanti, Eny; Firnata, Tifani Angga
Journal of Social Comunity Services Vol. 3 No. 1 (2026): Journal of Social Community Service (JSCS)
Publisher : Antis-publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/jscs.v3i1.435

Abstract

Objective: This study aims to explore the implementation of internal audits at SD Muhammadiyah 1 Waru Sidoarjo and analyze their impact on the transparency and accountability of financial reporting. Method: A qualitative approach was employed, with data collected through observation, interviews, and documentation. Results: The findings indicate that internal audits significantly contribute to improving the transparency of financial reports. However, challenges such as limitations in documentation and financial management systems remain, requiring further improvements. Novelty: This research provides valuable insights into the role of internal audits in educational institutions, particularly in enhancing financial transparency and accountability, which has been underexplored in the context of Indonesian schools.
Integrating Comprehensive Intellectual Capital Management and Social Entrepreneurship : An Interpretive Accounting Research Hermawan, Sigit; Maryanti, Eny; Utomo, Prasetyo
Jurnal Ilmiah Akuntansi dan Bisnis Vol. 20 No. 1 (2025)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/JIAB.2025.v20.i01.p01

Abstract

The substantial potential of zakat, infaq, and sadaqah (ZIS) funds in Indonesia necessitates the involvement of high-performing institutions dedicated to managing these resources, referred to here as amil zakat or ZIS institutions, to ensure their effective utilization. This study seeks to develop a strategic framework for advancing ZIS institutions by leveraging Comprehensive Intellectual Capital Management (CICM) and social entrepreneurship. Data for the study were gathered through in-depth interviews, focus group discussions, documentation, and observation. Findings indicate that ZIS institutions can be strengthened by integrating three key forms of capital: human, structural, and relational. Among these, human capital emerged as the primary driver of institutional development within the Indonesian context. The level of CICM implementation, however, requires alignment with the available resources of each ZIS institution to optimize its impact. Furthermore, social entrepreneurship not only contributes to the development of ZIS institutions but also aligns with the resource-based theory by enhancing institutional adaptability and sustainability. Keywords: comprehensive intellectual capital management, strategic management accounting, social entrepreneurship
Integrating Comprehensive Intellectual Capital Management and Social Entrepreneurship : An Interpretive Accounting Research Hermawan, Sigit; Maryanti, Eny; Utomo, Prasetyo
Jurnal Ilmiah Akuntansi dan Bisnis Vol. 20 No. 1 (2025)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/JIAB.2025.v20.i01.p01

Abstract

The substantial potential of zakat, infaq, and sadaqah (ZIS) funds in Indonesia necessitates the involvement of high-performing institutions dedicated to managing these resources, referred to here as amil zakat or ZIS institutions, to ensure their effective utilization. This study seeks to develop a strategic framework for advancing ZIS institutions by leveraging Comprehensive Intellectual Capital Management (CICM) and social entrepreneurship. Data for the study were gathered through in-depth interviews, focus group discussions, documentation, and observation. Findings indicate that ZIS institutions can be strengthened by integrating three key forms of capital: human, structural, and relational. Among these, human capital emerged as the primary driver of institutional development within the Indonesian context. The level of CICM implementation, however, requires alignment with the available resources of each ZIS institution to optimize its impact. Furthermore, social entrepreneurship not only contributes to the development of ZIS institutions but also aligns with the resource-based theory by enhancing institutional adaptability and sustainability. Keywords: comprehensive intellectual capital management, strategic management accounting, social entrepreneurship
Co-Authors Aisha Hanif Aisyah Firdaus, Nisrina Alfi Atus Zumro Alifin, Khoerun Alsaf Pebrianggara Amalia, Dina Ananda Nur Anggie Nur Cahyani Arista, Sintha Wahyu Bambang Tjahjadi Bayu Hari Prasojo Biduri , Sarwenda Chosah, Zalzabela Aagata Widya Cicik Suciati Dewi Ratiwi Meiliza Dewi, Ade Annisa Duwi Rahayu Dwi Afifatul Riszqiya Elisa Widya M Elisya, Reza Marcelina Ellyn , Nindy Fadilla Rahmawati Fadlillah, Fanny Fauziah, Luluk Putri Fibrianti Khoirunnisa’ Firnata, Tifani Angga Herlinda Maya K. Herlinda Maya Kumala Sari, Herlinda Maya Kumala Hikmah Etikasari Ika Putri Mujirahayu K., Herlinda Maya Kibtiyah, Mariatul Kumala Sari , Herlinda Maya Laila Rahayu Lestari Lestari , Veny Abidatul Luluk Putri Fauziah Magfiroh, Nailil Maya Kumala Sari, Herlinda Maya Novitasari Milasari, Anis Muzaqi, Abdul Muiz Nabila, Ainun Mala Ni'mah, Siti Awalin Nikmah Nurhidayah Ningrum, Aprilia Widya Novitasari, Vivy Nugroho, Hendy Nurwahyu Nur Fadhila, Shafira Nurani, Etika Vira Nurasik Nurasik nuriya, Sinta Nuriza, Vivin Parmananda, Reza Syarifuddin Permatasari, Endah Prameswari, Devi Putra, Icksa Abdi Putri, Vera Ardana Qorry Tsaniatuzaima Rahayu , Ruci Arizanda Rahma Dewi, Santi Rahma, Zamruda Reni Dwi Jayanti Risha Tri Amanda Rizky Eka Febriansah Rizqollatifah, Sakinah Alfi Rosi Adisciya Saffitri Ruci Arizanda Rahayu Santi Rahma Dewi Sartika Sartika Sarwenda Biduri Sarwenda Biduro Satriaji, Muhammad Bhakti Dede Sigit Hermawan Soeprijanto, Noerwachid Suci Kusuma Wardani Sukma Aji UTOMO, PRASETYO Veronika Maharani Lim Wahyuningsih, Rizky Nur Wildah Nihayatul Fithri, Wildah Nihayatul Wiwit Hariyanto Yenny Wulansari Yolanda Nova Nur Frabella