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All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Akuntansi Multiparadigma JURNAL AKUNTANSI UNIVERSITAS JEMBER Indonesian Journal of Sustainability Accounting and Management JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Jurnal Sinergitas PkM & CSR Assets: Jurnal Akuntansi dan Pendidikan Media Mahardhika JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen JURNAL AKUNTANSI, MANAJEMEN DAN EKONOMI Jurnal Bina Akuntansi JBMR: Journal of Business and Management Review Journal of Sustainable Tourism and Entrepreneurship Jurnal Akuntansi Indonesia International Journal of Business and Social Science Research International Journal of Economics, Management, Business, and Social Science International Journal of Economy, Education and Entrepreneurship (IJE3) Indonesian Journal of Economy, Business, Entrepreneuship and Finance (IJEBEF) Insearch: Information System Research Journal Journal of Applied Business, Taxation and Economics Reseach eCo-Fin Jurnal Pengabdian Kepada Masyarakat Jurnal Ekonomi dan Bisnis Digital (MINISTAL) Jurnal Konstanta : Ekonomi Pembangunan Innovative: Journal Of Social Science Research Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Indonesian Journal of Sustainability Accounting and Management JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Jurnal Pengabdian Kepada Masyarakat Khidmah Nusantara
Nurafni Eltivia
Program Studi Akuntansi Manajemen, Politeknik Negeri Malang
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Inventory Forecasting Analysis using The Weighted Moving Average Method in Go Public Trading Companies: English Erycha Puspitasari; Nurafni Eltivia; Nur Indah Riwajanti
Journal of Applied Business, Taxation and Economics Research Vol. 2 No. 3 (2023): February 2023
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v2i3.160

Abstract

This research aims to analyze inventory forecasting using the weighted moving average method and then compare the trading companies' patterns. The research method used is quantitative descriptive with secondary data of inventory in the period 2018-2022 which provide quarterly. This research uses the weighted moving average method to calculate forecasting of inventory by Microsoft Excel data analysis techniques. This research shows the highest inventory forecasting on PT Sumber Alfaria Trijaya Tbk (AMRT) occurs in the first quarter of 2023 with the amount of 10.537.541 and the lowest forecasting occurs in the second quarter in 2023 with the amount of 10.431.677. The highest inventory forecasting on PT Erajaya Swasembada Tbk (ERAA) occurs in the second quarter of 2023 with the amount of 6.443.525 and the lowest forecasting in the fourth quarter of 2023 with the amount of 6.418.659. The highest inventory forecasting on PT United Tractors Tbk (UNTR) occurs in the third quarter of 2023 with the amount of 12.239.422 and the lowest forecasting in the first quarter of 2023 with the amount of 12.050.681. Based on the study's results, the tracking signal value at AMRT was 2,17, ERAA was 0.01, and UNTR was -0.08. The three companies' results prove that the weighted moving average can be used to determine inventory forecasting for the next period because the tracking signal value is still within the control limits of ±4.
Analisis Konten Terhadap Pengungkapan Etika dan Integritas Pada Sustainibility Reporting Kurnia Ekasari; Nurafni Eltivia; Elvyra Handayani Soedarso
Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Vol. 4 No. 1 (2019): Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (736.035 KB)

Abstract

The purpose of this paper is to provide the ethics and integrity disclosure in sustainability reporting of state-owned enterprises in Indonesia. The research method is content analysis, this method used symbol as coding from 22 Sustainability Report of state-owned enterprises listing in Indonesia Stock Exchange in 2017. The next step is recording the symbol or message systematically, then interpreting the results. The research findings show that all the companies in this research are commited to disclose ethics and integrity. The ethics values that is mostly disclosed is integrity, following by professionalism, excellent, costumers focus, responsibility, trust, honest, accountability, sincere and transparency. Since this research is qualitative research, it is recommended for the future research to expand the research by using quantitative research. Abstrak Tujuan dari artikel ini adalah untuk meneliti pengungkapan etika dan integritas dalam pelaporan keberlanjutan Badan Usaha Milik Negara (BUMN) di Indonesia. Metode penelitian adalah analisis konten. metode ini dilakukan melalui pengkodean simbol pada Pelaporan Keberlanjutan dari 22 perusahaan BUMN yang listing di Bursa Efek Indonesia pada tahun 2017. Langkah selanjutnya adalah merekam simbol atau pesan secara sistematis, kemudian menafsirkan hasilnya. Temuan penelitian menunjukkan bahwa semua perusahaan dalam penelitian ini berkomitmen untuk mengungkapkan etika dan integritas. Nilai-nilai etika yang paling banyak diungkapkan adalah integritas, diikuti oleh profesionalisme, keunggulan, fokus pelanggan, tanggung jawab, kepercayaan, jujur, akuntabilitas, ketulusan dan transparansi. Karena penelitian ini adalah penelitian kualitatif, maka disarankan agar penelitian berikutnya dapat memperluas penelitian dengan menggunakan penelitian kuantitatif.
Perancangan Model Sistem E-Working Paper Berbasis Web Untuk Peningkatan Kualitas Proses Audit Bagas Brian Pratama; Nurafni Eltivia; Nur Indah Riwajanti
Insearch: Information System Research Journal Vol 3, No 01 (2023): Insearch (Information System Research) Journal
Publisher : Fakultas Sains dan Teknologi UIN Imam Bonjol Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15548/isrj.v3i01.5626

Abstract

Audit memiliki peranan yang sangat signifikan dalam mengontrol proses bisnis di berbagai sektor. Dalam artikel ini permasalahan utama dari proses audit adalah masih rendahnya efisiensi dan efektifitas praktek audit saat ini di Indonesia. Keterbatasan teknologi informasi menjadi satu kunci utama yang menyebabkan kurang maksimalnya proses audit. Masih kurangnya ditemukan pengembangan sistem audit berbasis digital dan terintegrasi yang dapat diterapkan di Indonesia. Permasalahan seperti mahalnya biaya lisensi sebuah aplikasi sistem audit dari luar negeri akhirnya memaksa banyak auditor untuk bertahan menggunakan sistem audit berbasis dekstop yang sangat terbatas. Oleh karena itu, artikel ini memberikan analisa model untuk mengembangkan sebuah sistem kertas kerja audit elektronik berbasis WEB yang akan meningkatkan kualitas proses audit di Indonesia tanpa membutuhkan biaya lisensi yang tinggi. Hasil penelitian berupa rincian usulan kerangka, model hingga rencana kerja untuk merancang kertas kerja audit elektronik berbasis WEB yang dapat diaplikasikan secara langsung.
PROFIT FORECASTING ANALYSIS AND VISUALIZATION OF CEMENT COMPANIES LISTED IN THE INDONESIA STOCK EXCHANGE Birra Lailatul Nafiisa; Nurafni Eltivia; Nur Indah Riwajanti
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 21 No 1 (2023)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jauj.v21i1.36248

Abstract

This study aims to determine the amount of profit for the next 5 years from 2022-2026 by forecasting profits using a simple linear regression method. Presentation of profit forecasting data needs to be processed to make it simpler and easier for stakeholders to understand. Therefore this study visualizes data using Microsoft Power BI based on historical data of cement companies in Indonesia that are listed on the Indonesia Stock Exchange in 2017-2021. Type of research is Research and Development (R&D). This study uses a simple linear regression method to determine profit forecasting. Meanwhile, the dashboard creation stage uses the ADDIE method. The results of this study conclude that profit forecasting for 2022-2026 at PT Indocement Tunggal Prakarsa Tbk, PT Solusi Bangun Indonesia Tbk, and PT Semen Indonesia Tbk has increased profits while PT Semen Baturaja Tbk, PT Wijaya Karya Beton Tbk, and PT Waskita Beton Precast Tbk suffered losses.Keywords: forecasting profit, historical data, Microsoft Power BI ABSTRAKPenelitian ini bertujuan untuk mengetahui besarnya laba 5 tahun mendatang dari tahun 2022-2026 dengan melakukan peramalan laba menggunakan metode regresi linier sederhana. Penyajian data peramalan laba perlu diolah agar lebih sederhana dan mudah dipahami oleh pemangku kepentingan. Oleh karena itu penelitian ini memvisualisasikan data menggunakan Microsoft Power BI berdasarkan data historis perusahaan semen di Indonesia yang terdaftar di BEI tahun 2017-2021. Jenis penelitian adalah Research and Development (R&D). Metode pengumpulan data menggunakan metode dokumentasi. Penelitian ini menggunakan metode regresi linier sederhana untuk menentukan peramalan penjualan Kontribusi penelitian ini diharapkan dapat memberikan informasi sebagai dasar analisa pemangku kepentingan. Sedangkan implikasi praktis penelitian ini perlu dilakukannya perluasan target penjualan dengan ekspor semen ke luar negeri untuk meningkatkan keuntungan dan mengatasi kelebihan pasokan semen di Indonesia. Periode penelitian terbatas selama 5 tahun. Peneliti selanjutnya sebaiknya menampilkan laba bersih, laba operasi, laba kotor, dan pendapatan untuk meningkatkan kegunaan informasi dalam pengambilan keputusan.Kata Kunci: peramalan laba, data historis, Microsoft Power BI
Corporate Commitment of Environment: Evidence from Sustainability Reports of Mining Companies in Indonesia Kurnia Ekasari; Nurafni Eltivia; Andi Kusuma Indrawan; Apit Miharso
Indonesian Journal of Sustainability Accounting and Management Vol. 5 No. 1 (2021): June 2021
Publisher : Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28992/ijsam.v5i1.164

Abstract

This research aims to explore the commitment of Indonesian mining companies to environmental sustainability and ensure that they operate following ethical rules without damaging the nature. A content analysis investigates information related to the environment. Research sources include 33 environmental items seen from 7 sustainability reports of Indonesian mining companies. The text’s substance is also examined by identifying various specific characteristics of a message objectively, systematically, and in general. Research results showed that out of 45 mining companies in Indonesia, only 7 had disclosed sustainability reporting. All companies had an environmental commitment but with different stressing. Some companies reveal more about biodiversity; some are more focused on managing both renewable and nonrenewable energy, while others concentrate on effluents and waste. Since mining companies use numerous natural resources as their raw material, these companies should be more committed and concerned about the sustainability of nature and the environmental damage it causes. This study only examined seven sustainability reports from Indonesian mining companies. For future research, the researcher suggested observing annual reports of mining companies that do not disclose sustainability reporting and expressed concerns about the environment, both in Indonesia and Asia as a whole.
Stock Price Forecasting with the Weight Moving Average Method in Technology Sector Companies on the Indonesia Stock Exchange (IDX) Syefira Ramadhani; Nurafni Eltivia; Nur Indah Riwajanti
Journal of Applied Business, Taxation and Economics Research Vol. 3 No. 1 (2023): October 2023
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v3i1.185

Abstract

This study aims to forecast the share price of the technology sector listed on the Indonesia Stock Exchange (IDX). We sampled 26 of the 34 technology companies listed on the IDX in 2022.  The data used is secondary data from the official website of the Indonesia Stock Exchange, namely www.idx.co.id and finance.yahoo.co.id for 9 months, namely the period January – September 2022. The results showed that the calculation of the Weight Moving Average (WMA) for the average value of the Absolute value of forecast error 16,374.70, and the value of the Absolute value of the Percentage of Error is 531.10%. The forecasting assessment method uses Mean Absolute Percent Error (MAPE). The resulting MAPE value is 3.02%. The highest MAPE score was Kioson Komersial Indonesia Tbk (KIOS) with a score of 5.99% while the lowest score was Sat Nusapersada Tbk (PTSN) with a score of 1.23%. From the results of MAPE for technology sector companies, it can be concluded that using the WMA Method and MAPE error valuation falls into the category of excellent forecasting ability in forecasting stock prices.
ANALYSIS OF THE EFFECT OF MANAGERIAL OWNERSHIP AND FINANCIAL DISTRESS ON THE INTEGRITY OF FINANCIAL STATEMENTS Aulia Hafiida Ade Yolandra; Nurafni Eltivia; Nur Indah Riwajanti
JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Vol 9, No 1 (2023): Vol 9, No. 1 (2023)
Publisher : Universitas Pakuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34204/jiafe.v9i1.6683

Abstract

ABSTRACTThis study aims to analyze the effect of managerial ownership and financial distress on the integrity of financial statements. The data used is secondary data from the financial reports of infrastructure, utilities, and transportation companies listed on the Indonesia Stock Exchange in 2021 of 80 companies with 37 samples. The results of the study show that managerial ownership has no effect on the integrity of financial statements. Conversely, financial distress has a negative and significant effect on the integrity of financial reports. Managerial ownership that is too high can also create conflicts of interest and reduce the transparency of financial reports. Therefore, companies need to regulate the level of managerial ownership in a balanced way to maintain the integrity of financial reports.ABSTRAKPenelitian ini bertujuan untuk menganalisis pengaruh kepemilikan manajerial dan financial distress terhadap integritas laporan keuangan. Data yang digunakan adalah data sekunder dari laporan keuangan perusahaan infrastruktur, utilitas dan transportasi yang terdaftar di Bursa Efek Indonesia tahun 2021 sebanyak 80 perusahaan dengan 37 sampel. Hasil penelitian menunjukkan bahwa kepemilikan manajerial tidak berpengaruh terhadap integritas laporan keuangan. Sebaliknya, financial distress memiliki pengaruh negatif dan signifikan terhadap integritas laporan keuangan. Kepemilikan manajerial yang terlalu tinggi juga dapat menyebabkan konflik kepentingan dan menurunkan transparansi laporan keuangan. Oleh karena itu, perusahaan perlu mengatur tingkat kepemilikan manajerial secara seimbang untuk menjaga integritas laporan keuangan.
Ticket Sales Accounting Information System Design at PT. Taman Rekreasi Sengkaling UMM Anik Kusmintarti; Nurafni Eltivia; Aziza Shella Ade Yolandra
International Journal of Business and Social Science Research Vol. 4 No. 8 (2023): Vol. 4 No. 8 (2023): August (IJBSSR)
Publisher : The Institute of Academic Research and Publication (IARP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47742/ijbssr.v4n8p2

Abstract

The diverse tourism sector with its uniqueness and supported by the facilities and means of transportation available in tourist areas can make it easy for tourists to visit tourist attractions. The development of information and communication technology marked by the existence of the internet has brought society into a new era. The information and communication technology revolution has been marked in which information has become a commodity and a force for those who control it. Based on observations and interviews that the authors conducted in the field and on the internet, there is no website-based application that can map tourist attractions at PT. Taman Rekreasi Sengkaling UMM. This study aims to design and build a website-based tourism ticket sales accounting information system to make it easier for local and foreign tourists to access information and visit tourism objects at PT. Taman Rekreasi Sengkaling UMM. The system design model uses ADDIE. Based on the results of the application design that has been done, namely a website-based ticket booking application. The application can be accessed using the website from a smartphone computer or laptop and can provide information related to existing tourist objects and assist relevant agencies in promoting tourism at the PT. Taman Rekreasi Sengkaling UMM.
IMPLEMENTASI METODE EXPONENTIAL SMOOTHING UNTUK PERAMALAN KEDATANGAN WISATAWAN MANCANEGARA PADA PULAU BALI Nafis Sulthan; Nurafni Eltivia; Nur Indah Riwajanti
Media Mahardhika Vol. 18 No. 2 (2020): January 2020
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v18i2.145

Abstract

The purpose of this study is to predict the arrival of foreign tourists on the island of Bali by using the Exponential Smoothing method. This research is a quantitative descriptive. The data used in the study are data on foreign tourist arrivals from the air and sea routes taken from the Central Statistics Agency. Data is managed through the Microsoft Excel application. In determining the RMSE, the Solver Parameters help listed in Microsoft Excel is used to determine the lowest error rate. The data used in this study indicate that there are trend and seasonal patterns so that the most suitable Exponential Smoothing method is the Triple Exponential Smoothing method. The results of this study indicate that foreign tourist arrivals on the island of Bali are predicted to increase in 2020 although not too significant. The results of this study are expected to help the Bali Island government and related agencies in terms of planning and decision making to overcome the crisis on the island of Bali caused by the tourism sector.
PERAMALAN KEDATANGAN WISATAWAN MANCANEGARA INDONESIA: METODE HOLT’S WINTER EXPONENTIAL SMOOTHING Fajar Islamiyah Rahmawati; Nurafni Eltivia; Kartika Dewi Sri Susilowati
Media Mahardhika Vol. 18 No. 2 (2020): January 2020
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v18i2.152

Abstract

This reseacrh aims to predict the arrival of foreign tourists in Indonesia using the Exponential Smoothing method. This research is quantitative descriptive. The data used are data of foreign tourist arrivals according to nationality taken from the Badan Pusat Statistik. Data is managed through the Microsoft Excel application. In determining RMSE, Solver Parameter help is used in Microsoft Excel to determine the lowest error rate. The data used in this research indicate that there are trend and seasonal patterns, so the most suitable Exponential Smoothing method is the Holt's Winter Exponential Smoothing method. The results of this research indicate that foreign tourist arrivals in Indonesia are predicted to increase in 2020. The results of this research are expected to help the government and related agencies in planning and decision making in the tourism industry.
Co-Authors A.A. Ketut Agung Cahyawan W Aang Afandi Ahmad Mustofa Aldo Wicaksono Wibowo Amalia Eka Rakhmania Andi Kusuma Indrawam Andi Kusuma Indrawan Anik Kusmintarti Annisa Fatimah Apit Miharso Ari Kamayanti Aulia Hafiida Ade Yolandra Aziza Shella Ade Yolandra Birra Lailatul Nafiisa Darmayanti, Rita Diana Rino Putri Djajanto, Ludfi Eka Yuli Kadir Elsya Panduwinasari Elvira Handayani Soedarso Elvyra Handayani Soedarno Elvyra Handayani Soedarso Elvyra Handayani Soedarso Erycha Puspitasari Faatin, Faradiba Nurjannah Fajar Islamiyah Rahmawati Farah Ayu Mufida Fatmaria Tantri, Sinta Hesti Wahyuni Hesti Wahyuni Hesty Wahyuni I Nyoman Adi Putra Ima Kristanti Imamia, Tsumma Lazuardini Indira Niaqaulina Isrowiyah, Anna Jaswadi Jaswadi Kartika Dewi Sri Susilowati Kurnia Ekasari Kurnia Ekasari Kurnia Ekasari Kusmintarti, Anik Mahmudatul Himma Martania, Rani Media Maulidiyah, Fitrotul Merry Hanif Rahma Mochammad Junus Moechammad Sarosa Mohamad Arief Setiawan Muwidha Muwidha Nabilla Lailatuz Zaidah Nafis Sulthan Novrida Qudsi Lutfillah Nur Aini Haqiqi Nur Indah Nur Indah Riwajanti Pratama, Bagas Brian Putri Ayu Berlianingtyas Putri Elfa Mas’udia Putri, Diana Rino Putri, Yayang Novealita Wahono Rani Media Martania Retnaning Ayu Dyah Sawitri Retno Widiastuti Retno Widiastuti Riska Maulani Ahmi Riwajanti, Nur Indah Rizka Rahmawati, Rizka Setiawan, Mohamad Arief Sinta Fatmaria Tantri Siti Holifahtus Sakdiyah Sugeng Hariyanto Sugiarto Sugiarto Suharto, Ririn Pratiwi Suryadi Suryadi Suryan Widati Sutrisno, Sutrisno Syefira Ramadhani Syefira Ramadhani Syuliswati, Atika Usman Zulhijah Muhamma6 Yusna Zainal Abdul Haris