Garuda - Garba Rujukan Digital

p-Index From 2021 - 2026

7.341

P-Index

This Author published in this journals

Sri Trisnaningsih

Unknown Affiliation

Author-ID : 2746347

Religion Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Social Sciences Other

Published : 56 Documents Claim Missing Document

Claim Missing Document

Articles

2 3 4 5 6

Procedure for Purchasing Raw Materials on Credit at PT Bernofarm Pharmaceutical Company Sidoarjo Kamelia, Nila; Sri Trisnaningsih
International Journal of Economics, Management and Accounting Vol. 2 No. 4 (2025): International Journal of Economics, Management and Accounting
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/ijema.v2i4.809

This study uses a qualitative descriptive approach that aims to systematically describe the procedure for purchasing raw materials on credit at PT Bernofarm Pharmaceutical Company. The study focuses on various stages of purchasing, coordination between related departments (such as PPIC, purchasing, QC, warehouse, and accounting), and the use of documents and recording tools such as Microsoft Excel and ERP systems. This study is motivated by the importance of implementing standard purchasing procedures to ensure smooth production processes, accuracy of debt recording, and quality of raw materials. Primary data were obtained through direct observation during internship activities and unstructured interviews with management, especially the accounting department. Meanwhile, secondary data were obtained through a review of relevant literature to strengthen the analysis and discussion. The analysis technique was carried out qualitatively through the process of data reduction, data presentation, and drawing conclusions. The results of the study indicate that the procedure for purchasing raw materials on credit at PT Bernofarm is in line with the principles of internal control based on the COSO framework and meets applicable quality management standards, such as GMP/CPOB and ISO. Each stage from supplier evaluation, quality inspection, to debt repayment shows orderly and documented control. Thus, the procedures implemented support the operational effectiveness and integrity of the company's financial data.

The Effectiveness of Digitizing Transaction Documents in Supporting Petty Cash Vouching Procedures Trias Rachma Putri; Sri Trisnaningsih
International Journal of Economics, Management and Accounting Vol. 2 No. 4 (2025): International Journal of Economics, Management and Accounting
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/ijema.v2i4.810

Digitalization of transaction documents is a process of transferring transaction document media using a scanner. Digitalization of transaction documents is one of the supports for the efficiency of petty cash vouching procedures that have been implemented from 2025. The purpose of this research is to evaluate that implementation of transaction document digitization and assess the extent to which digitization is able to support the effectiveness of the petty cash vouching process. This research uses a descriptive qualitative method to obtain in-depth information about how the implementation of the digitization of petty cash transaction evidence. Interviews were conducted with 3 FAT (Finance, Accounting, Tax) staff. human resources, funds, machine tools, work methods, and document conditions are factors that support the implementation of digitization of transaction documents. In addition, in its implementation, there are still some obstacles that occur such as the absence of fixed procedures in digitizing proof of transactions, lack of human resources for the implementation of digitizing transaction documents, dependence on scanner devices, and systems that have not been integrated.

HUBUNGAN ANGGARAN PARTISIPASI DAN BUDGETARY SLACK DENGAN INTERNAL CONTROL SEBAGAI VARIABEL MODERASI (STUDI EMPIRIS DI PTS KABUPATEN JOMBANG) Rachma Agustina; Sri Trisnaningsih
BAJ: Behavioral Accounting Journal Vol. 2 No. 1 (2019): January-June 2019
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/baj.v2i1.40

This study aims to determine the direct effect of budgetary participation on budgetary slack; the effect of the interaction between internal control and budgetary participation on budgetary slack. This type of quantitative research with purposive sampling method. The study population was 204 managers from 9 PTS, while a sample of 51 from 6 PTS in Jombang. Data analysis techniques with the SPSS program use data quality tests, classic assumption tests and hypothesis testing in the form of Moderated Regression Analysis (MRA). The results showed that budgetary participation did not affect budgetary slack directly, the interaction of internal control with budgetary participation did not affect budgetary slack.

Behavioral Dynamics in Implementation and Challenges in PT. Sky Energy Indonesia Tbk Responsibility Accounting Aulia Gandini; Sri Trisnaningsih
International Journal of Management Research and Economics Vol. 2 No. 2 (2024): May : International Journal of Management Research and Economics
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/ijmre-itb.v2i2.1742

This research aims to analyze behavioral dynamics in the implementation of responsibility accounting and identify the challenges faced by PT Sky Energy Indonesia Tbk in the financial and operational context. This study is a case study analysis by collecting data through company annual report and the latest news to understand the financial condition, governance and operational challenges faced by the company. The research results show that PT. Sky Energy Indonesia Tbk experienced a decline in sales, faced a Postponement of Debt Payment Obligation (PKPU) process, and was at risk of being delisted from the Indonesian Stock Exchange (BEI), which was exacerbated by the impact of the COVID-19 pandemic. Although annual reports demonstrate a commitment to transparency and sustainability, the findings indicate a gap between commitments and actual practices. This research recommends that to overcome this challenge, PT. Sky Energy Indonesia Tbk needs to increase transparency, operational efficiency, focus on renewable energy, strengthen governance, and develop a solid financial strategy. These steps require a strong commitment from companies to adaptation, innovation and long-term sustainability. This research provides insight into the importance of responsibility accounting in facing financial and operational challenges, as well as contributing to the literature on corporate governance and sustainability in Indonesia.

Analysis of Behavioral Accounting Aspects in Cost Control at LKP Polindo Internasional Eka Mayasari; Sri Trisnaningsih
International Journal of Management Research and Economics Vol. 2 No. 2 (2024): May : International Journal of Management Research and Economics
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/ijmre-itb.v2i2.1745

This research aims to examine the analysis of behavioral accounting aspects in cost control at LKP Polindo Internasional. The study utilizes a case study approach. Data collection techniques involve gathering articles and journals, as well as conducting observations and interviews with managers and financial stakeholders at LKP Polindo Internasional. Several articles used for discussion topics were obtained from Google Scholar, relating to the behavioral accounting aspects in cost control. The research findings indicate that the implementation of budgeting by LKP Polindo Internasional is one of the methods used to allocate company costs effectively and efficiently, and it has been well implemented. By utilizing budgeting, the company can have a more precise overview of the costs associated with various activities within the company. The budget serves as a reference for carrying out future activities. This research is expected to provide insights into the positive contribution of implementing Behavioral Accounting and Activity-Based Costing Systems in cost control for educational service institutions or companies. However, this study has limitations, including constraints on data availability from the company and limitations on generalizing research findings to other organizations. Additionally, external factors that may affect cost control could also pose limitations.

Behavioral Aspects in the Planning and Budget Process in the Healthy House Inpatition Clinic Baznas Al Chusnaini Sidoarjo Ervinda Dwi; Sri Trisnaningsih
International Journal of Management Research and Economics Vol. 2 No. 2 (2024): May : International Journal of Management Research and Economics
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/ijmre-itb.v2i2.1746

Baznas Al Chusnaini Sidoarjo Healthy Home Inpatient Clinic is a Public Non-Profit Organization that provides services to the community, especially the poor.This research aims to find out how the budget preparation process works at the Baznas Al Chusnaini Sidoarjo Healthy Home Inpatient Clinic and find outbehavioral aspects in the planning and budgeting process. The methodological approach used is case study analysis. This analysis was identified as gaining an in-depth understanding of behavioral aspects in the planning and budgeting process at the Baznas Al Chusnaini Sidoarjo Healthy Home Inpatient Clinic. Data collection techniques use interviews. They implement a budget preparation process involving participation from management and the medical services division, increasing responsibility for the budget prepared. A mixed top-down and bottom-up approach is used in budgeting, where the clinic starts from the top level of the organization and then supplements with lower level employees. The budget preparation process involves 4 stages: preparation, ratification, implementation, and reporting and evaluation. This article highlights the importance of the involvement of all parties in budgeting to achieve shared responsibility and success in the delivery of public non-profit health services. The implementation of the theory of budgeting behavior in Healthy Homes is in accordance with the core of the theory. As a suggestion, Baznas Al Chusnaini Sidoarjo Healthy Home Clinic is advised to maintain the budgeting aspect by integrating participatory processes, ensuring the involvement of all related parties, as well as carrying out evaluations and updates to maintain the relevance of the budget to the goals and needs of the organization.

Analyzing Profitability, Leverage, and Company Size on Tax Avoidance: Literature Review Lina Rosyidah; Sri Trisnaningsih
International Journal of Management Research and Economics Vol. 2 No. 3 (2024): August : International Journal of Management Research and Economics
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/ijmre-itb.v2i3.2041

Paying taxes is a citizen's responsibility. According to Tax Law Number 28 article 1, 2007 (KUP), tax is a payment obligation carried out by individuals or legal entities to the state without compensation, and is used to meet tax needs managed by the state. But on the other hand, companies are organized to obtain maximum profits. Differences in the interests of taxpayers and the government can lead to tax avoidance. Several cases also occurred in Indonesia. This research was designed based on the results of a literature review. The aim is to find and assess three components that have the potential to influence tax avoidance. The methodology encompasses a systematic literature review of six articles from Sinta or Garuda indexed journals, all addressing the same topic and published within the past two years. The study's findings suggest that financial leverage, profitability, and the size of a company influence tax avoidance. The aim of this literature review is to deepen understanding and broaden viewpoints regarding the elements that can impact tax avoidance.

Application Of Business Ethics and Good Corporate Governance To Company Financial Performance Larasati Pingkan C.H; Sri Trisnaningsih
International Journal of Management Research and Economics Vol. 2 No. 3 (2024): August : International Journal of Management Research and Economics
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/ijmre-itb.v2i3.2042

This research aims to assess the relationship between the implementation of business ethics, Good Corporate Governance (GCG) practices, the role of the board of directors, and managerial accounting practices on company financial performance. Through a comprehensive literature analysis, evaluating empirical evidence from a number of relevant studies in this theme. The findings show that implementing strong business ethics can increase shareholder and creditor trust, which in turn has a positive impact on a company's financial performance. Furthermore, effective GCG practices, including transparency, accountability and independence of the board of directors, have been proven to have a significant impact on improving a company's financial performance. The role of the board of directors as a supervisor and strategic advisor also has an important role in ensuring compliance with ethical standards and GCG principles. On the other hand, thorough managerial accounting practices can help management make better decisions, which ultimately improves the company's financial performance. Therefore, uniting business ethics, GCG, the role of the board of directors, and managerial accounting is the main key in improving the company's overall financial performance. Keywords: Business Ethics, Good Corporate Governance, Board of Directors, Financial Performance.

Analysis of the Effect of Budget Participation on Budgetary Slack: Study Literature Review Devi Pertiwi Ananda Putri; Sri Trisnaningsih
Formosa Journal of Multidisciplinary Research Vol. 3 No. 3 (2024): March 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjmr.v3i3.8585

The purpose of this study is to examine how budget participation affects budgetary slack. Using data sources from Mendeley, Publish or Perish 8, and Google Scholar indexed by Sinta 1-6, Google Scholar, Garuda, or EBSCO and Index Copernicus, as well as credible international journals indexed by Scopus throughout a five-year period beginning in 2019–2024, this study employs the System Literature Review approach. The search terms "behavioral aspects," "budget participation," and "budgetary slack" were used to find articles. The study's findings indicate that there is more room for budgetary slack the more people participate in budgeting. Decision-makers have the power to choose the budget's contents when they participate in the budgeting process. However, due to disagreements over ideas or conflicts of interest, including a large number of people in the budget preparation process may increase the likelihood of budget shortages. When it comes to budget participation, everyone has a tendency to search for methods to help the budget targets achieve their goals. In the end, this leads to the practice of raising expenses or lowering them to the appropriate level so that the budget may be met more readily.

Literature Review: Analysis of the Implementation of Responsibility Accounting in Controlling Cost in Various Organizations Sri Trisnaningsih; Nurul Fitria
Formosa Journal of Multidisciplinary Research Vol. 3 No. 4 (2024): April 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjmr.v3i4.8984

This research aims to determine the application of responsibility accounting in controlling costs. Responsibility accounting plays an important role in controlling company cost. The literature review approach is used to examine six pertinent papers in this investigation. The findings demonstrated that responsibility accounting plays a significant role in efficient and effective cost management via systematic reporting, budget monitoring, and excellent cost control. Various benefits are obtained from the implementation of responsibility accounting, such as overcoming the shortage of funds due to late payments, improving the smooth running of company activities, balancing the income and expenditure of the cost budget, and assisting in making better decisions and actions within the company.

Co-Authors Adinda Priski Dhea Asiyanti Adinda Puspita Sari Agustina, Rachma Alifiah Wulansari Mustofa Andriana Dwi Rahayu Anggita Utari, Shanaz Aulia Gandini Aurelia Selvira Oliviani Cholifatul Rochmah Danty Aulia Rachmawati Debora Rachelina Putri Anthony Desi Wulandari Devi Pertiwi Ananda Putri Devi Savira S Devina Setya Vanessa Dhanang Yan Minarhadi Eka Mayasari Ervinda Dwi Fajar Syaiful Akbar Farida Maria Dewi Fitri Dwi Jayanti Fitri Nur Rilah Grana Koeswardani Hendra Andriyana Herlinda Nia Audina Icha Dwi Sabrina Ilvia Azhari Salsabila Irma Novita Sari Islakhatul Fauziyah Kamelia, Nila Kartika Retnaningrum Kirani Salsabila Larasati Pingkan Larasati Pingkan C.H Lina Rosyidah Mochammad David Hardiansyah Mufidatur Rohmah MUSLIMIN Nanda Putri Widianti Natalia Dwi Wulandari Nurul Fitria R Muhammad Agung Nugraha R. Rifqi Izzhulhaq Raci Pitaloka Rahma Dwi Fitriana Rahmadani Sandrigus Shanon Ratna Dwi Budi Rahmawati Reza Syafhira Rheza Ernowo Wicaksono SAIFUL ANWAR Santi Prameswari Setyo Estiningrum Siti Alya Noviani Syamsiyatur Robi’ah Tony Agusta Trias Rachma Putri WAHYUNI SUSILOWATI

Title

Found 56 Documents
Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title Search

Found 56 Documents Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 56 Documents
Search