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All Journal Krisna: Kumpulan Riset Akuntansi Monex: Journal of Accounting Research EKSPANSI Jurnal Bisnis dan Akuntansi @is The Best [Accounting Information System & Information Technology Business Enterprise] Bantenese Jurnal Pengabdian Masyarakat Jurnal Pengabdian kepada Masyarakat Nusantara Glosains: Jurnal Sains Global Indonesia Jurnal Difusi Indonesian Journal of Economics and Management Jurnal Akuntansi Keuangan dan Bisnis Industrial Research Workshop and National Seminar Indonesian Accounting Literacy Journal Indonesian Accounting Research Journal Journal of Comprehensive Science
Sembiring, Etti Ernita
Jurusan Akuntansi, Politeknik Negeri Bandung
Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Library & Information Science Mechanical Engineering Social Sciences Other

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Penerapan Peramalan Penjualan Pada Anggaran Penjualan Sebagai Dasar Dalam Penyusunan Anggaran Produksi dan Anggaran Biaya Produksi Nurul Febriyanti Hazmi; Arwan Gunawan; Etti Ernita Sembiring
Indonesian Accounting Literacy Journal Vol 3 No 2 (2023): Indonesian Accounting Literacy Journal (March 2023)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ialj.v3i2.3155

Abstract

The existence of such planning will have an impact on increasing the quality of UMKM and can create profits, with UMKM planning being done to define policies and also good internal control. The existence of a budget is one of the planning instruments. Sales budgets, production budgets, and production cost budgets are all examples of budgets. The goal of this research is to find the best sales forecasting method for the Pabrik Tahu Mahrup Cibogo, as well as to prepare a production budget and production cost budget. The author employs a descriptive method with a quantitative approach in this research. Sources of data obtained by the author by means of interviews, observation, and also documentation. The data used in this reseacrh is historical sales data from June 2020 to May 2021. Based on the results of the research, the quadratic method is the right method to be used in sales forecasts because the smallest SKP value is 10.84116. The forecasted number of yellow tofu items sold over the next year is 3,866 tofu prints, or Rp.193,296,953. The production budget is made based on the sales budget that has been prepared and also management policies.According to the production cost budget, the Pabrik Tahu Mahrup Cibogo will incur Rp. 229.252.927in costs for the coming year.
Pengaruh Biaya Pemeliharaan Aset Tetap Terhadap Laba Bersih pada PDAM Kota Cirebon Raffli Dika Pratama; Arwan Gunawan; Etti Ernita Sembiring
Indonesian Accounting Literacy Journal Vol 3 No 1 (2022): Indonesian Accounting Literacy Journal (November 2022)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ialj.v2i04.4086

Abstract

In the 2016-2020 period, PDAM Cirebon City suffered losses due to water loss caused by pipe leaks, aged water meters, and illegal water theft. This water loss exceeds the tolerance limit of the national water loss rate of 20%, so the company must carry out maintenance activities. Based on these conditions, researchers want to know the development of maintenance costs, the level of net income and the effect of maintenance costs on net income. The sample used is financial statements for five years from 2016.--2020 using quantitative methods. The analytical test used is the classical assumption test, simple linear regressionqanalysis, Pearson correlation analysis, the coefficientpof determination, and perform the t test. The resultswof this study are the development of fixed asset maintenance costs fluctuated, while net income experienced a gradual increasing trend and maintenance costs had an effect but not significant on net income.
Perancangan Aplikasi Sistem Informasi Persediaan Di Gudang PT Bongsan Furni Indonesia Menggunakan Microsoft Access 2016 Mumtaza Affrida; Arif Afriady; Etti Ernita Sembiring
Indonesian Accounting Literacy Journal Vol 3 No 1 (2022): Indonesian Accounting Literacy Journal (November 2022)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ialj.v2i04.4660

Abstract

Tujuan dari penelitian ini ialah untuk memahami sistem informasi persediaan sebagai dasar untuk merancang aplikasi sistem informasi persediaan berdasarkan kebutuhan PT Bongsan Furni Indonesia agar memudahkan dalam pencatatan, perhitungan, sekaligus pelaporan persediaan yang lebih efektif. Penelitian tugas akhir ini menggunakan metode kualitatif dengan pendekatan studi kasus dan pengembangan. Metode pengembangan sistem menggunakan System Development Life Cycle (SDLC) dan alat bantu Microsoft Access 2016 untuk merancang aplikasi persediaan ini. Hasil dari tugas akhir ini berupa produk yakni aplikasi sistem informasi persediaan yang tentunya sesuai dengan kebutuhan PT Bongsan Furni Indonesia. Aplikasi ini sangat mudah digunakan oleh end user, sehingga diharapkan dapat menjadi solusi dari masalah perhitungan yang tidak akurat dan pelaporan yang lebih efektif. Kata kunci: Sistem Informasi Persediaan, Perancangan Aplikasi, dan Persediaan
Penyusunan Laporan Keuangan Berdasarkan Standar Akuntansi Keuangan Entitas Mikro, Kecil, Dan Menengah (Sak Emkm) Pada Umkm Toko Beras Barokah Devina Nurdiana Sudrajat; Etti Ernita Sembiring
Indonesian Accounting Research Journal Vol 3 No 2 (2023): Indonesian Accounting Research Journal (February 2023)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/iarj.v3i2.4895

Abstract

The lack of knowledge of preparing financial statements are still obstacles so that some companies have not compiled financial reports, for example, Toko Beras Barokah MSMEs. This causes the owner not to know for sure how much profit he gets and the owner has difficulty getting a capital loan from the bank. This study aims to find out how to compile financial reports based on SAK EMKM at Toko Beras Barokah MSMEs. The method used is descriptive quantitative method. The data used were obtained from observations, interviews, and documentation. Based on the results ofthe study, Toko Beras Barokah SMEs have not prepared financial statements according to SAK EMKM. The author prepares the financial report for April 2021 in accordance with SAK EMKM.
The Effect of Financial Performance on Investor Reaction With the Timeliness of Financial Statement Submission as a Mediation Factor Etti Ernita Sembiring; M. Edman Syarief; Lily Indrawati; Arry Irawan
Jurnal Akuntansi Keuangan dan Bisnis Vol 16 No 1 (2023): Jurnal Akuntansi Keuangan dan Bisnis
Publisher : Politeknik Caltex Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35143/jakb.v16i1.5841

Abstract

Abstrak Penelitian ini bertujuan untuk menguji pengaruh kinerja keuangan perusahaan dan keterlambatan penyampaian laporan keuangan terhadap reaksi investor. Penelitian ini juga menguji apakah keterlambatan penyampaian laporan keuangan memediasi pengaruh kinerja keuangan terhadap reaksi investor. Pada tahun 2020, Bursa Efek Indonesia (BEI) mengeluarkan kebijakan stimulus dan relaksasi untuk menjaga stabilitas pasar modal dengan memperpanjang waktu penyampaian laporan keuangan tahunan selama dua bulan dari batas waktu. Namun hingga batas waktu perpanjangan, masih banyak perusahaan yang belum menyampaikan laporan keuangannya. Sampel dalam penelitian ini adalah perusahaan yang terlambat menyampaikan laporan keuangan tahun 2020. Penelitian ini menggunakan alat analisis Warp PLS dan Sobel. Hasil penelitian menunjukkan perusahaan yang terlambat menyampaikan laporan keuangan mengalami kinerja keuangan yang kurang baik. Kinerja keuangan berpengaruh positif terhadap harga saham. Kinerja keuangan berpengaruh negatif terhadap keterlambatan penyampaian laporan keuangan. Keterlambatan penyampaian laporan keuangan memediasi pengaruh kinerja keuangan terhadap harga saham. Efek mediasi yang terjadi adalah mediasi kompetitif. Namun berdasarkan hasil alat analisis SOBEL menunjukkan jika mediasi tersebut tidak signifikan. Kata kunci: kinerja keuangan, keterlambatan penyampaian laporan keuangan, harga saham Abstract This study aims to examine the effect of a company’s financial performance and detain in submitting a financial statement on investor reaction. This study also examines whether the delay in submitting financial statements mediates the effect of financial performance on investor reaction. In 2020, the IDX issued a policy of stimulus and relaxation in maintaining the stability of the capital market by extending the time for submitting annual financial reports for two months from the deadline. However, until the deadline for the extension, there are still many companies that have not submitted their financial reports. The research sample is companies that are late in submitting financial statements in 2020. This study uses Warp PLS and Sobel analysis tools. The result shows that financial performance positively affect the stock price. The financial performance has a negative effect on delays in submitting the financial statement. The delay in submitting a financial statement mediates the effect of financial performance on stock price but the mediation is not significant. Keywords: Financial performance; late submission of financial report; stock price
Perhitungan Harga Pokok Produksi dengan Metode Full Costing dan Variabel Costing untuk Menentukan Harga Jual Deshinta Arrova; Etti Ernita Sembiring
Indonesian Accounting Literacy Journal Vol 3 No 3 (2023): Indonesian Accounting Literacy Journal (July 2023)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ialj.v3i3.5198

Abstract

The calculation of the cost of production is an important thing to note because competition between UMKM in producing quality products is increasing the company has not calculated all the elements of factory overhead costs. This study aims to find out how to calculate the cost of production using the Full Costing method to determine the selling price of products at UMKM Gunung Djaya. The full costing method is a method of determining product cost that considers all elements of production costs consisting of raw materials, direct labor costs and factory overhead costs, both fixed and variable. The research method used in this research is data analysis method with descriptive analysis. The data source used is primary data. Primary data obtained from interviews conducted with company owners. Data collection techniques were carried out by interviewing documentation and observation. This study uses 7,000 sample orders during January 2023. The selling price can be obtained from the cost of production plus the expected profit. The results of the study stated that the calculation of the cost of production using the full costing method resulted in a difference that affected the selling price.
Peningkatan Kemampuan Penyusunan Laporan Keuangan Digital Berbasis Aplikasi ”Si Apik” Bagi Pelaku UMKM Kuliner Kota Bandung Arif Afriady; Dian Imanina Burhany; Etti Ernita Sembiring; Sulistia Suwondo; Arry Irawan
BANTENESE : JURNAL PENGABDIAN MASYARAKAT Vol. 5 No. 2 (2023): Bantenese : Jurnal Pengabdian Masyarakat
Publisher : Pusat Studi Sosial dan Pengabdian Masyarakat Fisipkum Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/ps2pm.v5i2.7323

Abstract

Masih banyak pelaku UMKM yang belum menyusun laporan keuangan karena menganggapnya rumit. Mencermati hal tersebut dan sebagai bentuk dukungan kepada UMKM, Bank Indonesia bekerja sama dengan Ikatan Akuntan Indonesia mengembangkan suatu aplikasi penyusunan laporan keuangan digital yang dinamakan SI APIK (Sistem Informasi Aplikasi Pencatatan Informasi Keuangan). Aplikasi ini didesain sesederhana mungkin dengan menggunakan istilah yang sederhana dan mudah dipahami oleh pelaku UMKM serta dapat dioperasikan dengan mudah melalui telepon seluler. Namun, banyak pelaku UMKM yang belum mampu menggunakan aplikasi ini, termasuk di antaranya pelaku UMKM kuliner Kota Bandung yang tergabung dalam Koperasi Wirausaha Baru Jawa Barat Sejahtera. Oleh karena itu, solusi yang diberikan adalah dengan melaksanakan program Pengabdian kepada Masyarakat kepada pelaku UMKM kuliner Kota Bandung dalam bentuk pelatihan dan pendampingan penyusunan laporan keuangan digital berbasis aplikasi SI APIK. Pada pelatihan, disampaikan materi beserta contoh penggunaan aplikasi SI APIK. Pada pendampingan, peserta didampingi dalam menyusun laporan keuangan untuk usahanya masing-masing. Hasil evaluasi setelah pelatihan menunjukkan bahwa pengetahuan peserta mengenai penyusunan dan analisis laporan keuangan meningkat dibandingkan sebelum pelatihan dan pengetahuan mengenai aplikasi SI APIK setelah pelatihan cukup tinggi. Hasil evaluasi setelah pendampingan menunjukkan peningkatan kemampuan peserta dalam menyusun laporan keuangan digital berbasis aplikasi SI APIK dengan benar.
Penerapan Balanced Scorecard dalam Pengukuran Kinerja pada Dinas Perhubungan Kabupaten Bekasi Hanna Christin; Etti Ernita Sembiring
Monex: Journal of Accounting Research Vol 12, No 2 (2023)
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Politeknik Harapan Bersama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30591/monex.v12i2.4339

Abstract

AbstrakPenelitian ini bertujuan untuk mengukur prestasi kinerja Dinas Perhubungan Kabupaten Bekasi dengan menggunakan metode Balanced Scorecard (BSC). Penelitian ini menggunakan pendekatan kuantitatif dan kualitatif dengan metode studi kasus pada Dinas Perhubungan Kabupaten Bekasi. Teknik pengumpulan data yang digunakan melalui kuesioner, wawancara, dan dokumentasi. Teknik analisis yang digunakan adalah analisis deskriptif. Hasil penelitian pada Dinas Perhubungan Kabupaten Bekasi menunjukkan: (1) Kinerja dari perspektif keuangan memiliki kinerja yang kurang ekonomis, tidak efektif, dan sangat efisien; (2) Kinerja dari perspektif pelanggan sangat memuaskan; (3) Kinerja dari perspektif proses bisnis internal sangat memuaskan; (4) Kinerja dari perspektif proses pembelajaran serta pertumbuhan sangat memuaskan. Lalu secara keseluruhan, kinerja instansi masuk dalam kategori baik.Kata kunci: Balanced Scorecard, Pengukuran Kinerja, Dinas Perhubungan Kabupaten Bekasi. AbstractThis study aims to measure the performance of Dinas Perhubungan Kabupaten Bekasi using the BSC. The method of this research is case studies. Data collection techniques used are questionnaires, interviews, and documentation. Based on research that has been conducted at Dinas Perhubungan Kabupaten Bekasi, it can be concluded that: (1) Performance from a financial perspective has less economic performance, ineffectiveness, and is very efficient; (2) Performance from the customer's perspective is very satisfactory; (3) Performance from the perspective of internal business processes is very satisfactory; (4) Performance from the perspective of the learning and growth process is very satisfying. Then overall, the performance of the agency is in the good category Keywords: Balanced Scorecard, Performance Measurement, Dinas Perhubungan Kabupaten Bekasi.
Effect of Corporate Governance Mechanism and Operating Cash Flow on Financial Distress Etti Ernita Sembiring
Jurnal Bisnis dan Akuntansi Vol. 24 No. 2 (2022): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/jba.v24i2.1133

Abstract

This study aims to examine the effect of corporate governance mechanisms and operating cash flows on financial distress. The variable of corporate governance mechanism is measured through managerial ownership, institutional ownership, and audit committee. Managerial ownership can reduce conflicts of interest between principals and agents, while institutional ownership and audit committees are related to increasing supervision over company management. So, a good corporate governance mechanism can avoid financial distress. The adequacy of operating cash flow also greatly affects the efficiency and effectiveness of the company's operational activities. If the company has a negative operating cash flow, it will greatly hamper the company's operational activities. Companies can experience financial distress. This study uses data from manufacturing companies that have negative EBIT values ??for two years from three years of observation in 2017-2019 as the research sample. This study uses the SEM-PLS analysis tool to answer the proposed hypothesis. The results showed that managerial ownership, institutional ownership, and audit committee had no significant effect on financial distress while operating cash flow negatively significantly effect of financial distress. The greater the operating cash flow value, the smaller the possibility of the company experiencing financial distress. Conversely, the smaller the operating cash flow value, the greater possibility of the company experiencing financial distress.
Implementasi Balanced Scorecard Sebagai Tolak Ukur Kinerja Pada Instansi Pemerintah Daerah (Studi Kasus Pada Kecamatan Cidahu Kabupaten Kuningan) Rahma Fidela, Nadia; Ernita Sembiring, Etti
Indonesian Accounting Research Journal Vol 4 No 1 (2023): Indonesian Accounting Research Journal (October 2023)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/iarj.v4i1.5194

Abstract

This study aims to measure the performance of Cidahu District, Kuningan Regency with the Balanced Scorecard Method. The balanced scorecard is a method that can be used to analyze organizational performance in the financial and non-financial sectors. The purpose of this research is to build a model that is used to assess the performance of public services in a Regional Apparatus Organization (OPD). The Balanced Scorecard approach is applied to determine the hierarchy of financial perspective, customer perspective, internal business process perspective, and growth and learning perspective. This type of research is a quantitative and qualitative approach. The results of this study are that financial performance in terms of the budget has been effective and efficient with a respective percentage of 98.7% and 26.1%. Non-financial performance seen from the customer perspective shows very satisfactory results, the internal business process perspective and the growth and learning perspective show satisfactory results. However, the financial and non-financial performance still needs to be improved and improved.
Co-Authors Afriady, Arif Anisa, Suci Arry Irawan Arry Irawan Arry Irawan, Arry Arwan Gunawan Azhar Sani Adhan Christalia Sarah Dahtiah, Neneng Darya Setia Nugraha Deshinta Arrova Devina Nurdiana Sudrajat Dian Imanina Burhany Endah Dwi Kusumastuti, Endah Dwi Endang Hatma Juniwati Fajar Ramadan Hadiani, Fatmi Hanna Christin Hardiyanti Hardiyanti Haris Saeful Rohim Hendi Rohendi Imran Dasena Ishak, Jouzar Farouq Iwan Setiawan Lia Rahmawati Lili Indrawati Lili Indrawati Lily Indrawati Mochamad Umar Mai Muhammad Fakhri Muhammad Gilang Pratama Mulyandani, Vina citra Mumtaza Affrida Nadira Fadhila Huda Novianty, Ira Nurul Febriyanti Hazmi Putri Febrianty Raffli Dika Pratama Rahma Fidela, Nadia Rendra Trisyanto Surya Riauli Susilawaty Hutapea Rima Rosmelia Rina Nurmalina Riri Habibah Romli Rospita Sari, Cici Silvana Septiany Rahmat Sudjana Sudjana Sudjana Sugianti, Lilis Sulistia Suwondo Supriatna, Iyeh SURYA, Rendra Trisyanto Suwondo, Sulistia Syarief, Mochamad Edman Tiara Nurul Hidayat Winda Aulia Fadhilah Yeti Aprilliawati Zalfa Rofia Maulidina