Articles
Mekanisme Pengelolaan Utang Usaha Oleh Account Payable Pada ZZ Hotel di Surabaya
Lukito, Ainun Rahmawati;
Dwi Suhartini
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 2 No. 8 (2024): JURNAL ILMIAH EKONOMI DAN MANAJEMEN (JIEM)
Publisher : CV. KAMPUS AKADEMIK PUBLISING
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DOI: 10.61722/jiem.v2i8.2195
Abstract. This scientific article aims to study and analyze the flow of the receivables payment mechanism to vendors under the authority of the account payable subdepartment at ZZ Hotel Surabaya. The difference between this scientific article and the previous articles lies in the control of transfer authorization by the general cashier and the use of handwritten paper payment submission forms. The analysis method in this scientific article is a qualitative descriptive that focuses on case studies with primary and secondary data as evidence to support the truth. The object of analysis is ZZ Hotel Surabaya which is located in Surabaya, East Java. The results of the discussion of this scientific article show that ZZ Hotel Surabaya has fulfilled the flow of the debt repayment mechanism and implemented a debt repayment strategy gradually in one month to avoid delays in account payables. However, there is still a lack of supervision on the general cashier who is in power in the release of company funds and there is still work on manual payment submission documents, so that the smooth payment of debt is less effective. Keywords: Account Payable, Purchasing, Hotel Abstrak. Artikel ilmiah ini bertujuan untuk menelaah dan menganalisa alur mekanisme pembayaran utang usaha kepada vendor yang berada di bawah wewenang subdepartemen account payable di Hotel ZZ Surabaya. Perbedaan artikel ilmiah ini dengan artikel-artikel sebelumnya terletak pada pengendalian otorisasi transfer oleh general cashier dan penggunaan formulir pengajuan pembayaran berupa kertas yang ditulis tangan. Metode analisa dalam artikel ilmiah ini adalah deskriptif kualitatif yang berfokus pada studi kasus dengan data primer dan sekunder sebagai bukti pendukung kebenaran. Objek analisa adalah Hotel ZZ di Surabaya yang terletak di Surabaya, Jawa Timur. Hasil pembahasan artikel ilmiah ini menunjukkan bahwa Hotel ZZ di Surabaya telah memenuhi alur mekanisme pembayaran utang usaha dan menerapkan strategi pembayaran utang secara bertahap dalam satu bulan untuk menghindari keterlambatan account payable. Akan tetapi, masih terdapat kekurangan pengawasan pada general cashier yang berkuasa dalam pelepasan dana perusahaan dan masih adanya pengerjaan dokumen pengajuan pembayaran secara manual, sehingga kelancaran pembayaran utang usaha kurang efektif. Kata kunci: Utang Usaha, Pembelian, Hotel
ANALISIS MANAJEMEN PIUTANG PENJUALAN KAMAR HOTEL DEKA
Sulistiana, Heny;
Suhartini, Dwi
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 2 No. 7 (2024): JURNAL ILMIAH EKONOMI DAN MANAJEMEN (JIEM)
Publisher : CV. KAMPUS AKADEMIK PUBLISING
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DOI: 10.61722/jiem.v2i7.2279
Receivables are an important component that can affect cash flow, so proper receivables management is needed to increase sales volume and prevent the risk of default. Form credit facility Letter is a policy implemented by hotels before providing credit facilities to debtors. This research uses a qualitative approach with a descriptive type, data is collected to provide an overview of conditions and issues related to problems that require detailed information. Receivables management to increase room sales is collaborating with wholesalers and corporates, although this is not optimal, but is an effort to introduce and reach a larger market share which can increase the company's receivables through credit sales.
The The Effect of Book-Tax Differences and Operating Cash Flow on Earnings Persistence with Good Corporate Governance as Moderating Variable: Pengaruh Book-Tax Differences dan Arus Kas Operasi terhadap Persistensi Laba dengan Good Corporate Governance sebagai Variabel Moderasi
Sukma Halimatus Sa'diyah;
Dwi Suhartini
Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol. 15 No. 1 (2022): Jurnal Ilmiah Komputer Akuntansi
Publisher : Universitas Sains dan Teknologi Komputer
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DOI: 10.51903/kompak.v15i1.608
Persistent earning show that the company is able to maintain sustainable profits. With this in mind, this study was conducted to examine and analyze the effect of Permanent Differences, Temporary Differences, and Operating Cash Flows on Profit Persistence moderated by Good Corporate Governance in food and beverage sub-sector companies listed on the Indonesia Stock Exchange in 2015-2019. This study uses secondary data and analyzed using Structural Equation Model based on Partial Least Square. The results of the study show that only temporary differences have a significant effect on earnings persistence and Good Corporate Governance can weaken the relationship between temporary differences and earnings persistence.
Ethical Dilemmas: Unveiling Accounting Students' Whistleblowing Intentions in Indonesian University
Suhartini, Dwi;
Putri, Sofie Yunida;
Azmiyanti, Rizdina
Journal of Accounting Research, Organization and Economics Vol 7, No 3 (2024): JAROE Vol. 7 No. 3 December 2024
Publisher : Universitas Syiah Kuala
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DOI: 10.24815/jaroe.v7i3.38085
Objective This study examines the impact of professional commitment and Machiavellian traits on whistleblowing intentions among accounting students in A-accredited universities in Surabaya, Indonesia.Design/methodology Using non-probability quota sampling, 150 questionnaires were collected through Google Forms. Data analysis employed multiple linear regression and independent sample t-tests.Results Results show that professional commitment and Machiavellian traits significantly influence students whistleblowing intentions. No significant differences between public and private university students regarding these factors were found. The study reveals high levels of professional commitment and Machiavellian traits among accounting students, emphasizing the need for business ethics education to promote integrity in the accounting profession. Universities should implement strategies to control Machiavellian traits through incentives and punishments for addressing campus fraud. The research highlights the importance of ethics education in strengthening resolve against corruption and ethical violations in accounting.Research limitations/implications Limitations include potential variations in reporting intentions upon entering the workforce due to factors like reporting costs and employment opportunities.NoveltyThe studys conclusions relate only to new graduates, and non-probability sampling means results cannot be generalized to all situations or applied to individuals with substantial work experience.
Pemahaman Akuntansi Memoderasi Motivasi Ekonomi, Ekspektasi Pendapatan, dan Lingkungan Keluarga terhadap Minat Berwirausaha
Manalu, Wahyu Christian;
Suhartini, Dwi
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 15 No. 04 (2024): Jurnal Ilmiah Mahasiswa Akuntansi
Publisher : Universitas Pendidikan Ganesha
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DOI: 10.23887/jimat.v15i04.79692
Penelitian ini bertujuan untuk menguji pengaruh motivasi ekonomi, ekspektasi pendapatan, dan lingkungan keluarga terhadap minat berwirausaha, dengan pemahaman akuntansi sebagai variabel moderasi. Penelitian ini menggunakan pendekatan kuantitatif. Populasi penelitian adalah pelaku UMKM di daerah Kenjeran, Surabaya. Sampel penelitian berjumlah 95 pelaku UMKM yang dipilih menggunakan metode simple random sampling. Data yang digunakan adalah data primer, dan analisis dilakukan menggunakan teknik Partial Least Square (PLS) dengan bantuan software SmartPLS 3.0. Hasil penelitian menunjukkan bahwa motivasi ekonomi memiliki pengaruh positif dan signifikan terhadap minat berwirausaha, sedangkan ekspektasi pendapatan memiliki pengaruh positif tetapi tidak signifikan. Lingkungan keluarga memiliki pengaruh negatif dan tidak signifikan terhadap minat berwirausaha. Selain itu, pemahaman akuntansi sebagai variabel moderasi tidak mampu memoderasi pengaruh motivasi ekonomi, ekspektasi pendapatan, dan lingkungan keluarga terhadap minat berwirausaha.
Pengungkapan Corporate Social Responsibility Dan Kinerja Keuangan Pada Perusahaan Manufaktur Sektor Barang Konsumsi
Iqbal, M Choirul;
Suhartini, Dwi
Jurnal E-Bis Vol 8 No 2 (2024): Vol. 8 No.2 2024
Publisher : Politeknik Piksi Ganesha Indonesia
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DOI: 10.37339/e-bis.v8i2.1791
Penelitian ini berupaya untuk mengetahui pengaruh ukuran dan umur perusahaan terhadap kinerja keuangan dengan menggunakan pengungkapan CSR sebagai variabel intervening. Fokus penyelidikannya adalah perusahaan manufaktur barang konsumsi yang terdaftar di BEI tahun 2019 - 2022. Metode purposive sampling dipakai untuk menetapkan sampel. Software WarPLS Versi 8.0 dipakai sebagai metode analisis data. Temuan penelitian menunjukkan bahwasanya kinerja keuangan suatu perusahaan menurun seiring dengan meningkatnya ukurannya. Di satu sisi lamanya umur perusahaan tidak menjamin berdampak pada kinerja keuagan yang baik. Kemudian ukuran perusahaan yang besar tidak menjamin keterlibatan perusahaan dalam aktivitas CSR, sedangkan perusahaan yang telah lama beroperasi maka semakin tinggi keterlibatan perusahaan dalam aktivitas CSR. Perusahaan yang sering terlibat dalam aktivitas CSR memiliki kinerja keuangan yang baik. Hasilnya Pengungkapan CSR tidak mampu memediasi hubungan ukuran perusahaan dan umur perusahaan terhadap kinerja keuangan perusahaan sebagai variabel intervening.
Pengambilan Keputusan Investasi Cryptocurrency pada Generasi Z
Danurwenda, Raihan;
Suhartini, Dwi
Jurnal E-Bis Vol 8 No 2 (2024): Vol. 8 No.2 2024
Publisher : Politeknik Piksi Ganesha Indonesia
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DOI: 10.37339/e-bis.v8i2.1792
Minat Generasi Z dalam investasi dipicu oleh ketersediaan informasi yang semakin terbuka mengenai investasi cryptocurrency, tetapi banyak Generasi Z berinvestasi hanya karena tren belaka tetapi tidak mempunyai pengetahuan yang cukup. Meninjau hal tersebut studi ini bertujuan melihat pengaruh literasi keuangan, toleransi risiko, dan overconfidence terhadap keputusan investasi cryptocurrency. Populasi penelitian ini perwakilan generasi z yaitu mahasiswa akuntansi angkatan 2020 dengan kriteria tertentu. Googleform digunakan untuk menyebarkan kuesioner, penelitian ini menggunakan metodologi kuantitatif dan data primer. Metode Partial least square (PLS) digunakan dalam analisis data penelitian ini. Hasil penelitian ini bahwasanya semakin banyak investor dengan literasi tinggi, semakin banyak informasi yang mereka ambil dalam mengambil keputusan investasi cryptocurrency. Toleransi risiko yang lebih tinggi, cenderung berinvestasi pada aset berbahaya, seperti cryptocurrency. Selain itu, berinvestasi dalam cryptocurrency karena tingkat overconfidence ataupun kecenderungan mereka untuk terlalu percaya diri pada kemampuan mereka sendiri. Hal tersebut didukung juga dengan kecanggihan teknologi yang dikuasai oleh generasi z.
Kredibilitas Dan Akurasi Virtualisasi Auditing Terhadap Kualitas Assesment Dan Opini Auditor
Firmansyah, Riski;
Suhartini, Dwi;
Sulistyowati, Erna
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 4 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)
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DOI: 10.31539/costing.v7i5.11772
This research aims to examine the credibility and accuracy of auditing conducted virtually on the quality of assessments and the resulting auditor opinions. This research analyzes directly with qualitative methods to determine the extent of the credibility and accuracy of virtual auditing on assessments and the resulting auditor opinions. Based on the results of interviews from direct practitioners with sufficient and professional experience, providing an understanding of virtual auditing in the modern era and automation in an in-depth and accurate manner. Overall, Virtual Audit has a positive impact on the quality of assessments and auditor opinions by increasing efficiency, objectivity, and transparency, although it also faces challenges that need to be overcome to ensure its successful implementation.
Analisis Penerapan SAK EMKM Pada Usaha Kecil Menengah Kecamatan Mulyorejo
Oktabilla Timoriawan, Shanella;
Suhartini, Dwi
PRIVE: Jurnal Riset Akuntansi dan Keuangan Vol. 7 No. 2 (2024): : September
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Islam Majapahit
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DOI: 10.36815/prive.v7i2.3477
Micro, Small and Medium Enterprises (MSMEs) play an important role in contributing to Gross Domestic Product (GDP) of 61% or Rp9,580 trillion. In obtaining access to capital, MSME owners are required to prepare financial reports that can provide financial information for decision making on KUR provision. IAI and the Financial Accounting Standards Board issued a standard to facilitate the preparation of MSME financial reports, namely SAK EMKM, which came into effect on January 1, 2018. In reality, in the field, most MSME owners in Indonesia have not made records according to SAK EMKM. The data analysis technique uses a qualitative descriptive method. The results of the study were 90% of MSMEs did not know SAK EMKM and 10% knew SAK EMKM, but did not know the contents of SAK EMKM. As many as 20% of MSMEs have made financial records in the form of order books and cash books and 80% have not made business financial records. The obstacles that have a big influence on making financial records are the lack of knowledge and business owners who think that the process of making financial reports is complicated and takes a lot of time. Because many MSMEs do not know SAK EMKM and have not made records, it is hoped that MSMEs will realize the importance of financial records and increase their understanding of SAK EMKM by attending training from the local government or learning independently.
KOMPETENSI AUDITOR SYARIAH MODEL KSOC DITINJAU DARI PERSPEKTIF ISLAM
Luluk Musfiroh;
Dwi Suhartini;
Lina Dwi Mayasari
BAJ: Behavioral Accounting Journal Vol. 4 No. 1 (2021): January-June 2021
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur
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DOI: 10.33005/baj.v4i1.135
This study aims to analyze the competence of the KSOC model of sharia auditors from an Islamic perspective. The research method used is qualitative research, namely library research. The type of library research used is the study of revelatory texts. The researcher collected Al-Quran verses and hadiths regarding the competency elements of the KSOC model of sharia auditors (knowledge, skills and other characteristics). The results showed that Islam illustrates that the three elements of the KSOC are interrelated with one another. Science in the view of Islam is related to faith. The two of them cannot be separated to obtain a high position before Allah SWT. Faith and knowledge that are constantly honed and applied in carrying out tasks will create skills and expertise. Faith also creates integrity, works hard, a willingness to always learn and develop oneself continuously. When the three of them are put together, it will create a professional sharia auditor.