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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 Riset Akuntansi dan Keuangan 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 Buletin Ilmiah Nagari Membangun JURNAL AKUNTANSI, MANAJEMEN DAN EKONOMI eCo-Buss Jurnal Bina Akuntansi JBMR: Journal of Business and Management Review Journal of Sustainable Tourism and Entrepreneurship Jurnal Akuntansi Indonesia Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) International Journal of Business and Social Science Research JUDICIOUS: Journal of Management 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 International Journal of Multidisciplinary Research and Literature (IJOMRAL) Jurnal Pengabdian Kepada Masyarakat Jurnal Ekonomi dan Bisnis Digital (MINISTAL) International Journal of Informatics, Economics, Management and Science 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 JPNM : Jurnal Pustaka Nusantara Multidisiplin JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Jurnal Pengabdian Kepada Masyarakat Khidmah Nusantara Jurnal Akuntansi Bisnis dan Humaniora
Nurafni Eltivia
Politeknik Negeri Malang
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Analysis of the Effect of Accounting Information Systems on the Accuracy and Reliability of Financial Statements at Shipping Industry Companies in Surabaya Gracesheila Florencia Tumbelaka; Nurafni Eltivia; Nur Indah Riwajanti
eCo-Buss Vol. 6 No. 3 (2024): eCo-Buss
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/eb.v6i3.1091

Abstract

  In the contemporary economic landscape, the indispensability of computerized systems, particularly Accounting Information Systems (AIS), is paramount for effective economic activities. This research addresses the knowledge gap surrounding the impact of AIS on the accuracy and reliability of financial statements in the shipping industry companies in Surabaya, Indonesia. The study employs a causal research design with an associative and quantitative approach, involving 57 participants related to AIS in the shipping industry. Utilizing the Integrative Framework of AIS by Romney and Steinbart (2015) and the Financial Reporting Credibility Theory by Dechow and Dichev (2002), the research aims to provide a comprehensive understanding of the relationship between AIS, accuracy, and reliability of financial statements. The findings reveal a positive correlation between AIS implementation and the quality of financial statements, emphasizing the need for effective AIS integration to enhance financial reporting in Surabaya's shipping industry. These results contribute valuable insights for practitioners, researchers, and management in optimizing AIS to support business sustainability and stakeholder confidence amidst dynamic market changes.
PROFIT OPTIMIZATION AND COST EFFICIENCY OF PRODUCT MIX WITH LINIER PROGRAMMING SPREADSHEET MODEL Putri, Yayang Novealita Wahono; Nurafni, Nurafni Eltivia; Riwajanti, Nur Indah
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 21 No 2 (2023)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jauj.v21i2.36209

Abstract

ABSTRACTThis research aims to provide the best model in order to optimize profits and minimize costs in the field of product mix at Micro Smal Medium Enterprises called Nanda Salad, Malang, East Java, Indonesia.This research uses the Solver Spreadsheet Model to produce a Linier Programming scheme. The analysis method begins with the process of collecting data, constructing the model, defining the variables, constructiong the objective function, designing the model constraints, constructing the solution model, and implementing the solution. The results of this research indicate that profit optimization and cost efficiency can be obtained more optimally if Nanda Salad chooses to carry out production activities with on line 1 compared to on line 2. In addition to getting profit optimization and cost efficiency schemes, on line 1 shows that Nanda Salad can use their limited resources to produce of product mix optimally. By considering the average of return, Nanda Salad can optimally meet consumer demand without wasting costs. To increase the accuracy result, MSMEs can combine forecasting approaches with Linier Programming.Keywords: Cost efficiency, Excel, Linier Programming, Product Mix, Profit Optimization ABSTRAKPenelitian ini bertujuan untuk memberikan model terbaik dalam rangka mengoptimalkan laba dan meminimalkan biaya terhadap produksi produk campuran pada Usaha Mikro Kecil Menengah bernama Nanda Salad, Malang, Jawa Timur, Indonesia. Penelitian ini menggunakan Solver Spreadsheet Model untuk menghasilkan skema Linier Programming. Metode analisis dimulai dengan proses pengumpulan data, membangun model, mendefinisikan variabel, membangun fungsi tujuan, merancang batasan model, membangun model penyelesaian, dan pengimplementasian solusi. Hasil penelitian ini menunjukkan bahwa optimalisasi laba dan efisiensi biaya dapat diperoleh dengan lebih maksimal apabila Nanda Salad memilih untuk menjalankan kegiatan produksi dengan skema on line 1 dibandingkan on line 2. Selain mendapatkan skema optimalisasi laba dan efisiensi biaya, skema on line 1 menjawab dengan jelas bahwa Nanda Salad dapat mempergunakan sumber daya yang terbatas untuk memproduksi produk campuran dengan optimal. Dengan mempertimbangkan rata-rata jumlah retur Nanda Salad dapat memenuhi permintaan konsumen secara optimal tanpa adanya kondisi pemborosan biaya. Untuk meningkatkan keakuratan hasil, UMKM dapat mengombinasikan pendekatan forecasting dengan Linier Programming.Kata Kunci: Efisiensi biaya, Excel, Linier Programming, Optimalisasi laba, Produk Campuran
PENGARUH PROFITABILITAS, SOLVABILITAS, dan AUDIT TENURE TERHADAP AUDIT DELAY (STUDI PADA SEKTOR TEKNOLOGI DI BURSA EFEK INDONESIA PERIODE 2018-2022) Faatin, Faradiba Nurjannah; Eltivia, Nurafni; Riwajanti, Nur Indah
Jurnal Bina Akuntansi Vol. 11 No. 1 (2024): Jurnal Bina Akuntansi Volume 11 nomor 1 Januari Tahun 2024
Publisher : Sekolah Tinggi Ilmu Ekonomi Wiyatamandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52859/jba.v11i1.594

Abstract

Tujuan penelitian ini ialah sebagai analisis pengaruh Profitabilitas, Solvabilitas, Audit Tenure pada Audit Delay perusahaan sektor teknologi yang ada di BEI tahun 2018-2022. Teknik pengambilan sampel yang diterapkan peneliti ialah teknik purposive sampling menggunakan data sekunder. Kemudian, data dianalisis melalui analisis regresi linear berganda. Hasilnya dengan parsial Profitabilitas dan Audit Tenure terhadap Audit Delay tidak mempengaruhi signifikan sedangkan Solvabilitas berpengaruh negatif signifikan. Untuk pengujian secara simultan variabel Profitabilitas, Solvabilitas dan Audit Tenure terhadap Audit Delay berpengaruh signifikan dengan persentase 56,4% dan sebesar 43,6% diterangkan dari variabel lain selain variabel dalam penelitian ini. Perusahaan sebaiknya lebih fokus pada variabelvariabel yang diduga memiliki dampak signifikan terhadap Audit Delay seperti umur perusahaan, jenis opini auditor, dan ukuran KAP karena variabel-variabel tersebut sangat penting dalam membantu mereka mengambil keputusan.
The System Design for Internship Administration and Pocket Money at PT Pertamina Geothermal Energy Putri, Yayang Novealita Wahono; Riwajanti, Nur Indah; Eltivia, Nurafni
Journal of Business and Management Review Vol. 5 No. 4 (2024): (Issue-April)
Publisher : Profesional Muda Cendekia Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47153/jbmr54.9452024

Abstract

Research Aims: This research aims to design an adequate administration and pocket money internship management system at PT Pertamina Geothermal Energy (PGE). Improvisation will be carried out to prevent human error and increase the processing speed of the internship’s pocket money system. Design/methodology/approach: This research is classified as applied research and was carried out using a Business Process Improvement approach. The procedures include need analysis, planning & design, development, and conclusion. The method used to collect data is by interviewing the Human Capital as the user. Secondary documents and activity forms are obtained through documentation. Research Findings: The system design is based on the concept of Business Process Modelling Notation (BPMN) using Bizagi Modeler. Validation tests by material experts and IT experts are carried out to ensure that the designs have a certain quality and are relevant. The design evaluation system is carried out by involving the Human Capital and Developer Consultant. The level of efficiency can be achieved if the business process model has been designed adequately, and delays in payment can be reduced. Theoretical Contribution/Originality: This research confirms that the problem solved is limited to system design. To obtain results implementation in the problem-solving process at PGE, further research will needed to discuss the system design in advanced Keywords: administration, BPMN, process business, internship, pocket money
APPLICATION OF FISHBONE DIAGRAM IN USING ROOT CAUSE ANALYSIS (RCA) FOR DEVELOPING OF REVENUE AND EXPENDITURE SYSTEM IN MANUFACTURING COMPANY Fatmaria Tantri, Sinta; Eltivia, Nurafni; Djajanto, Ludfi
International Journal of Economy, Education and Entrepreneurship (IJE3) Vol. 4 No. 1 (2024): International Journal of Economy, Education and Entrepreneurship
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ije3.v4i1.230

Abstract

This study aims to identify the root problems in developing income and expenditure systems in the PT ABC. This research uses qualitative methods with the Root Cause Analysis approach. The issues that arise in the company will be analyzed using the Fishbone Diagram. The result of this study explains that some problems occur in the company. The procedures, business processes, income, and expenditure in the enterprise are still done manually, so it takes a long time to analyze the factors of Man (user), Material (material/supporting documents), Machine (tools used), and Method (procedures/systems running). Based on the result of this study, PT ABC should have a website that can be used to process the cycle of income and expenses in real time. In this case, website design will be carried out to make it easier for companies to archive, create supporting documents, and report income and expenses. This finding will help PT ABC strengthen its internal control and increase the effectiveness of the company's business process. The difference between this research and previous research is that it uses a fishbone diagram approach to dig into the roots of problems that occur in companies. In the last research, no one had used a rooting approach and focused only on system development, so the issues that occurred needed to be described in detail. The limitation of this research is its focus on the root cause analysis of the revenue and expenditure cycle in manufacturing companies
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

Abstract

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.
The System Design of Payroll Accounting Information System at Private Primary School in East Jakarta Putri, Yayang Novealita Wahono; Riwajanti, Nur Indah; Eltivia, Nurafni
Journal of Applied Business, Taxation and Economics Research Vol. 4 No. 1 (2024): October 2024
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v4i1.351

Abstract

This research aims to design a system design of payroll Accounting Information System (AIS) at a primary private school (Madrasah Ibtidaiyah Al-Baidlo/”MIAB”), East Jakarta to improve the efficiency of payroll business processes. Business Process Improvement was used as a design approach in this research, with an applied research type. Collect data by interview with Headmaster and Treasurer. The tool used to document business processes is the Bizagi Modeler. Automation is carried out to prevent human error and increase the processing speed of payroll business processes. The business processes that are designed will be tested by material and information technology experts. The result of this research is that the proposed (to-be) business process increases the simplification of payroll activities by improving the quality of fast and accurate decision making which has economic value. Using Business Process Modelling Notation allows this research to present proposed business processes related to needs and solutions to problems in the research objects observed. This research is proven to be able to increase the simplification of business processes, increase efficiency in decision making by school principals in a relatively short time from 337 minutes to 41 minutes or a time saving of around 296 minutes (equivalent to 4.93 hours).Cutting manual activities to automated processes increases the opportunity for fraud and human error.
Analysis of User Needs in Designing Boarding House Accounting Information Systems Using the PIECES Framework Syefira Ramadhani; Nurafni Eltivia; Nur Indah Riwajanti
Jurnal Ekonomi dan Bisnis Digital Vol. 3 No. 2 (2024): April 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ministal.v3i2.8982

Abstract

The boarding house X has 93 rooms with different facilities so that it is necessary to design a boarding house accounting information system to manage the business process. Before designing a system, it is necessary to analyze system needs as a framework that can help solve problems and categorize needs. The PIECES Framework method (Performance, Information and Data, Economics, Control and Security, Efficiency, Service) is useful for measuring the functional and non-functional needs of the accounting information system to be built. The results of this study show the overall average value of the importance of the six PIECES framework domains is 4.45 with the predicate VERY IMPORTANT. The data was obtained from 50 respondents who were residents of boarding house for daughter X. From this data, it can be concluded that it is necessary to design a boarding house accounting information system.
Analisis Pengukuran Kinerja Keuangan Dalam Menilai Ekonomis, Efektifitas Dan Efisiensi Berbasis Konsep Value For Money Pada Pemerintah Desa Pangkahwetan, Kecamatan Ujung Pangkah, Kabupaten Gresik Tahun Anggaran 2020-2023 Nur Aini Haqiqi; Sugiarto Sugiarto; Nurafni Eltivia
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 2 No. 4 (2025): JULI
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v2i4.1114

Abstract

Penelitian ini menganalisis kinerja keuangan Pemerintah Desa Pangkahwetan, Kecamatan Ujung Pangkah, Kabupaten Gresik, tahun anggaran 2020-2023 dengan menggunakan pendekatan Value for Money yang meliputi ekonomi, efisiensi, dan efektivitas. Penelitian ini menggunakan metode kuantitatif deskriptif melalui wawancara dan dokumentasi berdasarkan Laporan Realisasi Anggaran (LRA) Desa. Hasil penelitian menunjukkan bahwa rasio ekonomi cukup ekonomis dari tahun 2020 hingga 2022 tetapi menurun menjadi tidak ekonomis pada tahun 2023. Efisiensi anggaran cukup efisien selama pada tahun 2020 sampai 2022 tetapi menjadi tidak efisien pada tahun 2023. Efektivitas pendapatan dicapai pada tahun-tahun awal tetapi menurun menjadi tidak efektif pada tahun 2023. Studi ini menyimpulkan bahwa pengelolaan keuangan desa secara umum telah mencerminkan prinsip-prinsip Value for Money, meskipun terjadi penurunan yang signifikan pada tahun 2023. Evaluasi menyeluruh terhadap penyerapan anggaran dan pelaksanaan program diperlukan untuk meningkatkan kinerja keuangan di masa mendatang.
LITERASI KEUANGAN DAN KEMANDIRIAN FINANSIAL: STUDI PADA PEKERJA KONSTRUKSI DALAM KONTEKS MENGHADAPI KETIDAKPASTIAN EKONOMI Sutrisno, Sutrisno; Imamia, Tsumma Lazuardini; Andhayani, Atik; Lutfillah, Novrida Qudsi; Darmayanti, Rita; Syuliswati, Atika; Eltivia, Nurafni
Jurnal Konstanta Vol. 4 No. 1 (2025): Jurnal Konstanta
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/konstanta.v4i1.2121

Abstract

Ketidakstabilan ekonomi yang semakin kompleks memberikan tantangan besar bagi pekerja konstruksi, terutama dalam mengelola keuangan mereka yang seringkali tidak menentu. Dalam konteks ketidakpastian ekonomi yang tinggi, penelitian ini mengeksplorasi bagaimana literasi keuangan dapat meningkatkan ketahanan finansial pekerja konstruksi yang sering menghadapi fluktuasi pendapatan. Penelitian ini menggunakan tinjauan literatur sistematis untuk menggali secara mendalam literasi keuangan dan kemandirian finansial pekerja konstruksi dalam menghadapi ketidakpastian ekonomi. Penelitian ini menemukan bahwa pekerja konstruksi menghadapi tantangan signifikan dalam mengelola keuangan mereka akibat ketidakstabilan pendapatan. Studi ini mengidentifikasi strategi-strategi pengelolaan keuangan yang efektif, seperti pembuatan anggaran, pembentukan dana darurat, dan diversifikasi pendapatan, yang dapat meningkatkan stabilitas finansial pekerja konstruksi. Peningkatan literasi keuangan pada pekerja konstruksi tidak hanya penting untuk kesejahteraan individu, tetapi juga berkontribusi pada stabilitas ekonomi secara keseluruhan
Co-Authors A.A. Ketut Agung Cahyawan W Aang Afandi Ahmad Mustofa Aldo Wicaksono Wibowo Aldo Wicaksono Wibowo Amalia Eka Rakhmania Andi Kusuma Indrawan Anik Kusmintarti Anik Kusmintarti Annisa Fatimah Apit Miharso Ari Kamayanti Atik Andhayani Atik Andhayani Aulia Hafiida Ade Yolandra Aziza Shella Ade Yolandra Birra Lailatul Nafiisa Darmayanti, Rita Diana Rino Putri Djajanto, Ludfi Elsya Panduwinasari Elvira Handayani Soedarso Elvyra Handayani Soedarso Erycha Puspitasari Faatin, Faradiba Nurjannah Fajar Islamiyah Rahmawati Farah Ayu Mufida Farah Ayu Mufida Farah Binti Alias Fathimatus Zahro Fazda Oktavia Fatmaria Tantri, Sinta Firda Rahmawati Gracesheila Florencia Tumbelaka Hesti Wahyuni Hesty Wahyuni I Nyoman Adi Putra Ima Kristanti Imamia, Tsumma Lazuardini Indira Niaqaulina Isrowiyah, Anna Jaswadi, Jaswadi Kadir, Eka Yuli Kartika Dewi Sri Susilowati Kurnia Ekasari Kusmintarti, Anik Ludfi Djajanto Mahmudatul Himma Martania, Rani Media Maulidiyah, Fitrotul Meidya Krisagita Merry Hanif Rahma Mochammad Junus Moechammad Sarosa Mohamad Arief Setiawan Mufida, Farah Ayu Muwidha Muwidha Nabila Dhiya Ulhaq Nabilla Lailatuz Zaidah Nafis Sulthan Novrida Qudsi Lutfillah Novrida Qudsi Lutfillah Nur Aini Haqiqi Nur Azizah Nur Indah Nur Indah Riwajanti 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 Ririn Pratiwi Suharto Riska Maulani Ahmi Rita Darmayanti Riwajanti, Nur Indah Rizka Rahmawati Sawitri, Retnaning Ayu Dyah Sinta Fatmaria Tantri Siti Holifahtus Sakdiyah Sugeng Riyanto Sugiarto Sugiarto Suryadi Suryadi Suryan Widati Sutrisno Sutrisno Sutrisno, Sutrisno Syefira Ramadhani Syefira Ramadhani Syuliswati, Atika Tseina Achmad Zendie Samla A Ghannie Tsumma Lazuardini Imamia Usman Zulhijah Muhamma6 Yusna Yusna Zainal Abdul Haris