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All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Akuntansi Bisnis dan Ekonomi (JABE) Jurnal Akun Nabelo : Jurnal Akuntansi Netral, Akuntabel, Objektif GEMA : Jurnal Gentiaras Manajemen dan Akuntansi Media Riset Akuntansi Auditing & Informasi SENMEA Journal of Business and Information System Jurnal Akuntansi Kontemporer
Agnes Utari Widyaningdyah
Universitas Katolik Widya Mandala Surabaya
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Enterprise Resource Planning (ERP) Support For Internal Control Effectiveness Agnes Utari Widyaningdyah; Luandre Ezra
Jurnal Reviu Akuntansi dan Keuangan Vol. 10 No. 2: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1060.178 KB) | DOI: 10.22219/jrak.v10i2.11507

Abstract

EERP is a software package which already changed the way data is collected, disseminated, and used. ERP systems also have built-in control which in every transaction is supervised carefully. However, only a few findings in accounting empirical research reveal how the ERP systems support internal control effectiveness. In this paper, we investigate the effect of ERP systems on internal control effectiveness over financial statements. Using annual reports of listed firms in the Indonesia Stock Exchange and logistic regression technique, we find that firms with ERP reported fewer general internal control weaknesses than firms without ERP. Hence, ERP adoption and implementation in Indonesia’s firms cannot reduce internal control weaknesses, especially in a specific levels of financial statements because they have not fully utilized the ERP control features.
Tata Kelola, Pengendalian Internal, dan Kinerja Keuangan Perusahaan Manufaktur di Indonesia Vonny Faustina Koeswanto; Agnes Utari Widyaningdyah
GEMA : Jurnal Gentiaras Manajemen dan Akuntansi Vol 14 No 2 (2022): GEMA: Jurnal Gentiaras Manajemen dan Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Gentiaras

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47768/gema.v14.n2.202201

Abstract

Good corporate governance can support companies in improving their performance, especially in their financial performance, by assisting in decision making, so it can be said that governance is important for companies. The implementation of good corporate governance can also increase the value of the company and increase investor confidence. Good corporate governance cannot be implemented without good internal control, where internal control supports the implementation of governance so that financial performance can be better. Internal control helps in monitoring so that corporate governance can run well in order to achieve company goals.We investigate the influence of governance on the financial performance of manufacturing companies with the support of internal control. The study was conducted using the annual reports of manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2016-2018. Moderated Regression Analysis (MRA) was using in this study. The results indicate that corporate governance is able to improve the company's financial performance, but has not been able to prove the moderator role of internal control on the influence of corporate governance on the financial performance.
LEVERS OF CONTROL DAN KEUNGGULAN BERSAING: APAKAH PENGENDALIAN MANAJEMEN SEBUAH SISTEM? Agnes Utari Widyaningdyah
Media Riset Akuntansi, Auditing & Informasi Vol. 20 No. 2 (2020): September
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1001.823 KB) | DOI: 10.25105/mraai.v20i2.7385

Abstract

This study investigates the effect of Levers of Control (LoC) on competitive advantage with business environmental uncertainty as an antecedent variable. LoC as a form of company capability in facing environmental uncertainty is a source of company competitive advantage. Based on the resource-based theory, this research was conducted against the background of the decline in competitiveness of manufacturing companies in Indonesia during 2013-2018. The model of using LoC as a system outperforms the model of using LoC as a package to overcome business environmental uncertainty and to improve the companies’ competitive advantage. As a system, the LoC has interplay between the levers so that it can be of full use in realizing a competitive advantage.Levers of Control (LoC); Competitive Advantage; Business Environmental Uncertainty; Resource-based View
PENGARUH PENGGUNAAN MEDIA SOSIAL TERHADAP TRANSPARANSI PENGUNGKAPAN INFORMASI PELAPORAN KEUANGAN Fransiska Widya Pramestika Ariyanti Putri; agnes utari widyaningdyah
Jurnal Akun Nabelo: Jurnal Akuntansi Netral, Akuntabel, Objektif Vol 5, No 2 (2023)
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Tadulako

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Abstract

The objective of this study was to empirically examine the effect of social media use on the disclosure transparency of financial reporting information. The design of this research was quantitative research with the data source used was in the form of annual reports listed on the Indonesia Stock Exchange (BEI) year of 2016- 2018. The object of this research was manufacturing and nonfinancial companies. The sample was selected by using purposive sampling method and proportionate stratified random sampling. The data analysis technique used was multiple regression analysis. The results of this study found that the use of social media has a positive effect on the disclosure transparency of financial reporting information. This proves that the use of social media is able to provide transparent disclosure of financial reporting information. Transparent disclosure provides a clear representation of how a company describes its organization. Ultimately, investors can have the information they need to estimate risk in making investment decisions and have longterm trust in the company
Analisis dan Perancangan Sistem Informasi Akuntansi Penjualan pada CV BHT Fernando Tjandra; Agnes Utari Widyaningdyah
Jurnal Akuntansi Bisnis dan Ekonomi (JABE) Vol 9 No 1 (2023): Jurnal Akuntansi Bisnis dan Ekonomi (JABE)
Publisher : Universitas Widyatama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33197/jabe.vol9.iss1.2023.1489

Abstract

Penelitian ini dilakukan pada siklus penjualan CV BHT. Perusahaan ini bergerak dalam bidang perdagangan formal pakaian pria seperti jas, kemeja dan celana dengan ukuran sesuai pesanan. Beberapa permasalahan yang terdapat pada siklus penjualan perusahaan ini adalah tidak dimilikinya sistem pengingat jatuh tempo piutang, dokumen yang digunakan belum memiliki format, dan tidak dimilikinya sistem yang dapat memberikan keterangan mengenai piutang pelanggan. Tujuan penelitian ini adalah menganalisis dan merancang sistem informasi akuntansi terkomputerisasi pada CV BHT atas siklus penjualan untuk mengatasi permasalahan yang ada. Data yang diperoleh dalam penelitian ini berasal dari pihak internal CV BHT melalui proses wawancara, observasi, dan dokumentasi.
PREDIKSI KEGAGALAN USAHA KECIL DAN MENENGAH (UKM): SEBUAH PERSPEKTIF KEUANGAN Nekhasius Agus Sunarjanto; Herlina Yoka Roida; Agnes Utari Widyaningdyah
Prosiding Seminar Nasional Manajemen, Ekonomi dan Akuntansi Vol. 1 No. 1 (2016): PROSIDING SEMINAR NASIONAL MANAJEMEN, EKONOMI DAN AKUNTANSI 2016
Publisher : FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS NUSANTARA PGRI KEDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Dentification of business failure is one in applying an early warning system for business activities in any scale. This identification is often run by banks to detect potential bankruptcy of a business who is given credit by banks. This study identifies the failure of SME businesses with financial approaches, using binomial logistic regression discriminant analysis. The results showed that the variable working capital / total assets, current assets / current liabilities, and quick / Inventory can predict the failure of the business (financial distress). The financial difficulties of the measured ability of SMEs in obtaining access to short-term loans. As a result, SMEs have difficulty in gaining access to loans from financial services, such as banking
Implementasi enterprise resource planning dan proses akuntansi: Studi eksploratori pada perusahaan manufaktur skala besar Agnes Utari Widyaningdyah
Journal of Business and Information Systems (e-ISSN: 2685-2543) Vol 1 No 2 (2019): Journal of Business and Information Systems
Publisher : Department of Accounting, Faculty of Business, Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36067/jbis.v1i2.25

Abstract

The competitive business environment has forced companies to compete by providing real-time accounting data in the strategic decision-making process. Enterprise Resource Planning (ERP) is a solution that can be applied to help the company offers real-time accounting information through the integrated accounting process. This study aims to examine the underlying reasons and the impacts of the ERP implementation on accounting processes in manufacturing companies. This research is an exploratory study using a mixed-method approach via questionnaires, observations, and depth interviews with the ERP users in two large-scale manufacturing enterprises in Surabaya. The result indicates that the impact realized after the ERP systems went live related to the main reasons for ERP implementation. But this study fails to provide evidence that ERP implementation brings new accounting methods and practices. The reasons for this phenomenon will be discussed in-depth in this paper. This research is expected to contribute to the realm of accounting information systems that the implementation of an information system should be aligned with the needs and the company's business strategy.
ANALISIS DAN DESAIN SISTEM INFORMASI AKUNTANSI ASET TETAP PADA HOTEL G SUITES SURABAYA Jessica Novia Effendy; Agnes Utari Widyaningdyah
Jurnal Akuntansi Kontemporer Vol. 8 No. 1 (2016)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v8i1.2583

Abstract

This research is a case study of designing and analyzing about accounting information systems of fixed asset. Currently, the tourism sector as an economic activity has become a priority for the development of a number of countries. The tourism sector in Indonesia is increasingly growing, and it is spurring growth of hotel in Indonesia. Therefore, this research is about improve the accounting information systems of fixed asset in a hotel. The object of this research is Hotel G Suites Surabaya. The scope of this research is limited to the accounting information system of fixed asset that consists of acquisition cycle, maintenance cycle, and the termination cycle of fixed assets. The methods of this research are observation, interview, and documentation. The hotel has prob-lems such as loss of goods in the hotel rooms and restaurant. The hotel doesn’t have maintenance procedure and termination pro-cedure of fixed assets, even though the procedure is very important for the hotel to reduce the risk of loss of fixed assets due to errors procedure. Hotel has implemented internal control. Internal control of the hotel still has deficiency. Hotel G Suites Surabaya needs to fix the job description, organizational structure, the design of documents, use the asset number for fixed assets and the serial number for document, and also fix the purchase procedure of fixed.
Co-Authors Fernando Tjandra Fransiska Widya Pramestika Ariyanti Putri Herlina Yoka Roida Jessica Novia Effendy Luandre Ezra Nekhasius Agus Sunarjanto Vonny Faustina Koeswanto