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Kurnia Ekasari

Politeknik Negeri Malang

Author-ID : 258465

Agriculture, Biological Sciences & Forestry Humanities Biochemistry, Genetics & Molecular Biology Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Neuroscience Physics Public Health Social Sciences Other

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Sustainability Disclosure of GRI: Is Management Impression? Putri, Yayang Novealita Wahono; Ekasari, Kurnia; Wahyuni, Hesti
Journal of Applied Business, Taxation and Economics Research Vol. 3 No. 6 (2024): August 2024
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v3i6.288

This research aims to comparing investigations sustainability reporting disclosure, between the top five F&B company in Indonesia and associate it with the management impression theory. The role of SR auditor is also in the spotlight issue. This research uses descriptive qualitative statistic method to analyze GRI disclosure the top five F&B company in Indonesia using their SR data from 2020-2021. The larger size of company in direct propotion to the number of GRI points disclosed. The greater number of GRI points disclosed always indicates that in preparing their SR, the company is assisted by an independent as assurance. Thus, management impression can be reduced even if it appears a little. Proves that the most important issue faced by the company is the most material to report and shows that indirectly sustainability report is a tool to improve the company’s image. Future research directions have provided coverage wider area of the company and link it to auditing standards furthermore (specific aspect) for reliable sustainability reports that can be useful for stakeholders.

Sustainability Disclosure of GRI Towards Improving The Welfare of Local Communities in Shipping Industry Companies in Surabaya Tumbelaka, Gracesheila Florencia; Ekasari, Kurnia; Wahyuni, Hesti
Journal of Applied Business, Taxation and Economics Research Vol. 3 No. 5 (2024): June 2024
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v3i5.289

This research discusses and analyzes the Corporate Social Responsibility (CSR) programs implemented by PT PAL Indonesia (Persero) and PT Adiluhung Saranasegara Indonesia. Using a qualitative approach, this research explores the impact of CSR programs on improving the welfare of local communities. The data analysis method used is content analysis, with the research sample involving PT PAL Indonesia and PT Adiluhung Saranasegara Indonesia in Surabaya. The discussion covers aspects of education, economy, environment, and spiritual well-being. The results show that PT PAL Indonesia is holistically involved in supporting Micro, Small and Medium Enterprises (MSMEs) and the education sector with training and scholarship programs. Involvement in environmental activities and the construction of worship facilities also reflects the company's commitment to spiritual and environmental aspects. PT Adiluhung Saranasegara Indonesia, on the other hand, shows concern for health and social assistance, with the distribution of aid to vulnerable groups and victims of natural disasters. While both companies have not reported fully on GRI 300 (Environment) and GRI 400 (Social) standards, their positive contributions to the well-being of local communities remain significant. However, further steps are needed to increase transparency and comprehensiveness in CSR reporting in order to improve the effectiveness of the companies' CSR reporting.

Pemahaman Akuntansi Dan Penyusunan Laporan Keuangan Bagi Pelaku UMKM Eltivia, Nurafni; Ekasari, Kurnia; Andhayani, Atik; Suryadi, Suryadi; Widati, Suryan
Innovative: Journal Of Social Science Research Vol. 3 No. 6 (2023): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

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

Penelitian Kajian Literatur : Pentingnya Pemahaman Akuntansi dan Penyusunan Laporan Keuangan Bagi Pelaku UMKM. UMKM memegang peranan penting dalam perekonomian suatu negara. Namun, banyak UMKM yang menghadapi tantangan dalam mengelola aspek finansial bisnis mereka. Tujuan dari penelitian ini adalah mengkaji bagaiamana pemahaman akuntansi yang baik dan kemampuan penyusunan laporan keuangan yang akurat menjadi faktor kritis untuk kesuksesan dan keberlanjutan UMKM. Metode penelitian adalah menggunakan kajian literature. Hasil dari penelitian ini adalah bahwa pemahaman akuntansi yang baik dan penyusunan laporan keuangan yang akurat akan dapat mendorong pertanggungjawaban yang akurat, perencanaan keuangan yang lebih baik, mengukur kinerja keuangan, Mengetahui Biaya Produksi dan Harga Pokok Penjualan, mengukur kelayakan investasi.

Enhancing Payroll Systems for Accountability and User Experience: A Case Study at Kanindo Cooperative, Malang Ekasari, Kurnia; Afandi, Aang; Yolandra, Aulia Hafida Ade
Journal of Applied Business, Taxation and Economics Research Vol. 4 No. 2 (2024): December 2024
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v4i2.404

The research aims are to evaluate and develop a payroll accounting information system for the Cooperative Agro Niaga Indonesia Syariah Malang, East Java, which functions as the research object. The analytical approach employs the Business Process Management (BPM) framework, while the system design process employs the ADDIE model. The researcher selected the BPM framework to evaluate the integration of information technology in the accounting information system process more thoroughly. Research is done in five stages. The problem analysis step comes first. At this stage, the information on company issues taken through interviews, documentation, and observational data collection. The second stage involves designing the system using the Business Process Management Notation (BPMN) model and matrix. The third step involves developing a web-based employee payroll accounting information system. The company develops this system to improve the quality of its commercial operations. The implementation stage, which includes evaluation, comes last. This study distinguishes itself by integrating the BPMN framework and ADDIE model to address the complex requirements of payroll accounting systems in a sharia-based cooperative context. Unlike prior studies, this research offers a dual-methodological approach that combines detailed business process visualization with iterative system refinement, ensuring a higher degree of standardization, automation, and user-friendliness. The application in Cooperative Agro Niaga Indonesia Syariah Malang represents a novel contribution by tailoring IT solutions to the unique needs of a rapidly growing sharia financial institution, demonstrating scalability and adaptability for similar organizations.

ANALISIS AKUNTANSI BIAYA LINGKUNGAN DALAM PENGELOLAAN LIMBAH RUMAH SAKIT (Studi Kasus pada RSUD dr. H. Moh. Anwar Sumenep) Ananda, Fania Trisya; Ekasari, Kurnia; Soedarso, Elvyra Handayani
Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi Vol. 15 No. 10 (2025): Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi
Publisher : Cahaya Ilmu Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.8734/musytari.v15i10.11566

Penelitian ini bertujuan untuk menganalisis akuntansi lingkungan dan mendeskripsikan pengelolaan limbah pada RSUD dr. H. Moh. Anwar Sumenep. Penelitian ini merupakan studi kualitatif deskriptif. Pengumpulan data penelitian ini menggunakan teknik dokumentasi, wawancara, dan observasi. Hasil penelitian ini yaitu RSUD dr. H. Moh. Anwar Sumenep belum menerapkan akuntansi biaya lingkungan dalam pengelolaan limbah secara sepenuhnya karena laporan biaya lingkungannya belum tersaji secara eksplisit dalam laporan keuangan di RSUD dr. H. Moh. Anwar, namun untuk pengelolaan limbahnya sudah sesuai dengan peraturan yang berlaku. Saran yang diharapkan adalah RSUD dr. H. Moh. Anwar untuk bisa menerapkan akuntansi biaya lingkungan dengan cara membuat laporan biaya lingkungan secara khusus dan memberikan informasi secara rinci tentang biaya lingkungan pada Catatan atas Laporan Keuangan.

Evaluation of Accounting Information Systems Based on Open-ERP At Pharmacy: A Case Study Ekasari, Kurnia; Mustofa, Ahmad; Kusmintarti, Anik
INTERNATIONAL JOURNAL OF ECONOMICS, MANAGEMENT, BUSINESS, AND SOCIAL SCIENCE (IJEMBIS) Vol. 1 No. 3 (2021): September 2021
Publisher : CV ODIS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59889/ijembis.v1i3.32

By using the critical success factors of enterprise resource planning, this study aims to determine the success rate of ERP that has been implemented. This research was a qualitative research to describe the evaluation of the implementation of Enterprise Resource Planning. The object of this research was Tirta Pharmacy located in Jember Regency, East Java. The type of data in this study was primary data in the form of observations and interviews with pharmacists at Tirta Pharmacy. Data analysis was carried out to evaluate the implementation of ERP by using Critical Success Factors (CSF) from the results of a literature review of various sources. This was used as a reference for how effective the implementation was in the Company. The results of this study prove that ERP implementation has succeeded in helping the company's operational activities because there is support from top management, project management, adequate training and education, sharing knowledge, and clear vision and goals that have been determined.

Optimization of the Automated Sales System as an Effort to Minimize Fraud & Improve Internal Control at The Distribution Company PT Sehat Selalu Banyak Rejeki Sari, Fanda Layla; Ekasari, Kurnia; Haris, Zainal Abdul
International Journal of Business, Management and Economics Vol. 3 No. 4 (2022): International Journal of Business, Management and Economics
Publisher : Training & Research Institute - Jeramba Ilmu Sukses (TRI-JIS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47747/ijbme.v3i4.786

Information systems are essential in developing a business, especially in integrating data between one role and another. In addition, the development of information systems can be utilized by management in carrying out internal controls to manage the organization or company and minimize the risk of fraud resulting in material losses. This study aims to explain how the form of efforts to optimize the sales system in a company so that it becomes an automated system as an effort to minimize the risk of fraud and forms of internal control efforts. The research method used is an agile method (to develop a web-based information system) and descriptive qualitative (to identify how to implement a strategy to minimize fraud and as an effort to carry out internal control). The results of this study provide information that the implementation of an integrated web-based system which in this study is referred to as ISSS, can assist companies in improving internal control through the efficiency and effectiveness of business processes which are also visualized in the BPMN notation. This study also explains that implementing a web-based information system presented in the ISSS makes it easier for companies to minimize fraud to reduce material losses.

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

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.

Web-Based Accounting Information System Design for Income Statements: a Case Study at Toko Amanah Kepanjen Kinasih, Asti Sekar; Kusmintarti, Anik; Ekasari, Kurnia
Formosa Journal of Science and Technology 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/fjst.v3i8.10768

The aim of this research is to offer an efficient business process modeling solution to address issues in preparing the income statement for Toko Amanah Kepanjen. This study is a Research and Development (R&D) project that employs the ADDIE method, which consists of Analysis, Design, Development, Implementation, and Evaluation stages. This method aids in designing a system that can identify and solve problems with a structured and systematic approach. The results indicate that the implementation of a web-based system is crucial to replace the existing manual system. The current manual system faces various issues, including difficulties in tracking revenue, inefficient data management, and the risk of human error in recording transactions. By implementing a web-based system, these issues can be effectively addressed through automation and data integration, thereby enhancing accuracy, efficiency, and transparency in the processes of booking and ready stock sales. The system also facilitates faster and more accurate reporting, and supports strategic decision-making based on reliable information.

Implementation of a Web-based Income Statement Accounting Information System: a Case Study at Toko Amanah Kepanjen, Malang Regency Kusmintarti, Anik; Ekasari, Kurnia; Kinasih, Asti Sekar
Formosa Journal of Science and Technology Vol. 3 No. 9 (2024): September 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjst.v3i9.10997

The aim of this research is to determine the efficiency and effectiveness after implementing an accounting information system for income statements at Toko Amanah. This study uses applied research with a Research & Development (R&D) method and employs the ADDIE approach, which includes Analysis, Design, Development, Implementation, and Evaluation. Data collection was carried out through observation and interviews with research subjects, as well as questionnaires for application testing. The result of this research is a website that includes sales, inventory, and income statement reports, which were previously managed manually. The implementation of a web-based accounting information system has proven to enhance the effectiveness and efficiency of the subject, as well as improve the accuracy of the reports generated. After the system design has been completed, the system is tested by users, IT experts, and subject matter experts.

Co-Authors A.A. Ketut Agung Cahyawan W Aang Afandi Aang Afandi, Aang Ahmad Mustofa Ahmad Mustofa Ananda Dwita Ramadhani Ananda, Fania Trisya Andi Kusuma Indrawan Anik Kusmintarti Anik Kusmintarti Annisa Fatimah Apit Miharso Azaro, Khoirin Edra Arkananda Gultom Elsya Panduwinasari Elvira Handayani Soedarso Elvyra Handayani Soedarso Faatin, Faradiba Nurjannah Faradiba Nurjannah Faatin Fathimatus Zahro Fazda Oktavia Firda Rahmawati Frantika, Shintiya Yulia Hanifatul Hasanah Hari Purnomo Haris, Zainal Abdul Hesti Wahyuni Hesty Wahyuni Indrawan, Andi Isrowiyah, Anna Jaswadi Jaswadi Kabul Putra Imanuel Mone Kartika Dewi Sri Susilowati Kartika Susilowati Khoirin Azaro Kinasih, Asti Sekar Kusmintarti, Anik Kusmintarti, Anik Lailatul Nafiisa, Birra Levina Aprilia Valda Melati, Novian Tika Merry Hanif Rahma Merry Hanif Rahma Mufida, Farah Ayu Nur Azizah Nur Azizah Nur Indah R Nurafni Eltivia Padma Adriana Sari Pratama, Bagas Brian Putri Navalina, Ivana Larasati Putri, Yayang Novealita Wahono Ramadhani, Syefira Retno WIDIASTUTI Riwajanti, Nur Indah Rosy Aprieza Puspita Zandra Safira, Shobiro Elsa Sari, Fanda Layla Shintiya Yulia Frantika Sinta Fatmaria Tantri Siti Romlah Suryadi Suryadi Suryan Widati Syefira Ramadhani Tumbelaka, Gracesheila Florencia Winarto, Edi Yayang Novealita Wahono Putri Yolandra, Aulia Hafida Ade Yulfi Haniyah Farasary

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