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GREEN ACCOUNTING : PEMAHAMAN DAN KEPEDULIAN DALAM PENERAPAN (STUDI KASUS PADA PABRIK KECAP LELE DI KABUPATEN PATI) Yuliana, Yunu Kurnelia; Sulistyawati, Ardiani Ika
Solusi Vol. 19 No. 1 (2021): January
Publisher : Fakultas Ekonomi, Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26623/slsi.v19i1.2999

Abstract

This research was conducted at Lele Soy-sauce Factory located in Pati District, Central Java. This reaserch aims to find out if green accounting is already applied in the Lele Soy-sauce Factory and is already doing green cost for the recording of green accounting that has be done. This reaserch uses qualitative descriptive methods, with the probles of case studies. Researches use observation techniques, interviews, as well as documentation on research objects. In addition, researchers also choose the informant according to what the researchers would ask and with the informant that really understands about the Lele Soy-sauce Factory. The informant interviewed there are 3, namely : leaders, cooks, and also waste-processing employees from Lele Soy-Sauce Factory. From the research result can be known that in the Lele Soy-sauce Factory has done green accounting for factory waste to be released into rivers and trenches in a factory. But it has not done green cost for the issurance of green accounting funds that have been implemented.  Keywords : green accounting, green cost, UMKM Kecap.
PENERAPAN SISTEM INFORMASI AKUNTANSI PENGGAJIAN DALAM MENUNJANG EFEKTIFITAS PENGENDALIAN INTERNAL Indrasti, Dita Mawar; Sulistyawati, Ardiani Ika
Solusi Vol. 19 No. 2 (2021): April
Publisher : Fakultas Ekonomi, Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26623/slsi.v19i2.3163

Abstract

Tujuan penelitian ini untuk mengetahui dan mengevaluasi sistem informasi akuntansi penggajian pada PT Omni Electrindo Semarang. Penelitian ini dilakukan untuk menemukan langkah perbaikan atau rekomendasi terhadap permasalahanan yang ditemukan dalam menunjang efektifitas pengendalian internal. Penelitian ini dilakukan di PT Omni Electrindo Semarang mulai bulan April 2019. Jenis penelitian yang digunakan adalah jens penelitian berbentuk diskriptif kualitaif, jenis data yang digunakan adalah data primer yang diperoleh dari hasil survey wawancara dengan beberapa staff yang berhubungan dengan sistem penggajian. Teknik analisis data dengan reduksi data, melakukan perbandingan antara teori dan praktek, dan penarikan kesimpulan.Berdasarkan penelitian yang dilakukan dapat disimpulkan bahwa sistem informasi akuntansi penggajian dan posedur penggajian yang diterapkan di PT Omni Electrindo sudah cukup baik, namun pengendalian internal masih kurang efektif.Kata Kunci : Sistem Informasi Akuntansi Penggajian, Pengendalian Internal.
SISTEM INFORMASI AKUNTANSI PENGENDALIAN INTERN TERHADAP PERSEDIAAN BAHAN BAKU (Studi Kasus Pada PT. Geomed Indonesia) Fatmawati, Rizky Laelatul; Sulistyawati, Ardiani Ika
Solusi Vol. 19 No. 3 (2021): July
Publisher : Fakultas Ekonomi, Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26623/slsi.v19i3.4000

Abstract

This study was conducted in PT. Geomed Indonesia. The purpose of this study are : (1) To find out the method of recording raw material inventory system at PT. Geomed Indonesia, (2) To find out the procedures that make up the raw material inventory system at PT. Geomed Indonesia, (3) To find out the elements of internal control contained in the accounting system for raw material inventories at PT. Geomed Indonesia, (4) To find out whether the internal control accounting information system for raw material inventories is effective enough for the company. The method of research analysis used is desccriptive qualitative method, with research data sources using primary data and secondary data obtained through interview techniques, observation and literature review. The basoc of the informant principle in this study is 3 people.From the results of study indicate that the internal control accounting information system carried out is quite good because there already is a task separator, manual and computerized recording and supervision of the leadership. However, it is necessary to add the Receiving function within the company to ensure that internal control accounting information system is carried out properly.Keyword : Accounting System, Inventory, Raw Materials
ANALISIS SISTEM INFORMASI AKUNTANSI DAN PENGENDALIAN INTERNAL PERSEDIAAN BARANG DAGANG PADA PT.KIMIA FARMACABANG SEMARANG Prayugo, Enggal -; Sulistyawati, Ardiani Ika
Solusi Vol. 19 No. 4 (2021): October
Publisher : Fakultas Ekonomi, Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26623/slsi.v19i4.4127

Abstract

Rumusan masalah dalam penelitian ini adalah bagaimanakah Bagaimana penerapan sistem pengendalian intem persediaan barang dagangan pada PT.Kimia Farma Trading & Distribution cabang semarang. Tujuan penelitian ini adalah untuk mengetahui bagaimana sistem pengendalian intem persediaan barang dagangan pada PT. Kimia Farma Trading & Distribution cabang semarang. Jenis penelitian ini adalah penelitian deskriptif. Data yang digunakan adalah data sekunder dan data primer. Teknik pengumpulan data yang digunakan dalam penelitian ini adalah teknik wawancara. Metode analisis data yang digunakan dalam penelitian ini adalah analisis kualitatif.Berdasarkan deskripsi hasil penelitian, didalam PT. Kimia Farma Trading & Distribution Semarang sudah memiliki struktur organisasi yang jelas dalam hal pekerjaan apa yang harus di lakukan, namun dalam kenyataannya masih ada beberapa yang kurang efektif sehingga terkadang karyawan masih mendapakan tugas ganda untuk membantu bagian yang kosong hal itu bisa membuat karyawan tidak fokus dengan pekerjaan yang sedang dilakukan dan dapat mengakibatkan kesalahan. Hal ini juga belum mencerminkan adanya prinsip pemisahan yang baik, yaitu pemisahan tugas. dalam peraktek yang sehat pengecekan perhitungan fisik persediaan dilakukan 3 bulan sekali atau 4 kali dalam satu tahun Dari sistem yang kurang baik tersebut menyebabkan sering terjadinya kehilangan persediaan barang dagangan pada PT.Kimia Farma Trading & Distribution cabang semarang.  Kata kunci : Pengendalian Intem, Sistem Akuntasi Persediaan
MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR:SUATU KAJIAN EMPIRIS Fitriani, Dwi; Sulistyawati, Ardiani Ika
Solusi Vol. 20 No. 1 (2022): January
Publisher : Fakultas Ekonomi, Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26623/slsi.v20i1.4563

Abstract

Earnings management is an action taken by management that can increase or decrease profits, a step taken by the company to get as much profit as possible in the midst of high business competition. This study analyzes the Factors Affecting Profit Management in Manufacturing Companies. The influencing factors in this study include: leverage, company size, independent commissioner, audit committee, audit quality. The research sample used in this study was 232 manufacturing companies listed on the Indonesia Stock Exchange for the period 2015-2017. The sample was chosen based on the purposive sampling method according to the criteria contained in this study and using multiple linear analysis models. As per the results of the study, it proves that all independent variables can only explain 44.6% of the dependent variable. Independent commissioner variables and audit quality have no effect on earnings management. While the leverage variable, company size, and audit committee influence earnings management.Keywords: earnings management, leverage, company size, independent commissioner, audit committee, audit quality
MENGUNGKAP RAHASIA KESUKSESAN MANIS LEGITNYA MADU PETERNAK LEBAH DI DESA GADU KEC. GUNUNGWUNGKAL KAB. PATI JAWA TENGAH (Studi Kasus Usaha Ternak Lebah Madu Di Desa Gadu Kec. Gunungwungkal Kab. Pati Jawa Mulyantomo, Edy; Sulistyawati, Ardiani Ika Sulistyawati Ika; Adi Mulya, Vinka Dewi
Solusi Vol. 20 No. 3 (2022): July
Publisher : Fakultas Ekonomi, Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26623/slsi.v20i3.4618

Abstract

Penelitian ini dilakukan di usaha Ternak Lebah Madu Di   Desa Gadu Kec. Gunungwungkal Kab. Pati Jawa Tengah. Tujuan penelitian ini adalah menganalisis rahasia kesuksesan manis legitnya madu peternak lebah di Desa Gadu Kec. Gunungwungkal Kab. Pati Jawa Tengah.Penelitian ini menggunakan metode kualitatif studi kasus, dengan pengumpulan datanya menggunakan Teknik wawancara mendalam, observasi langsung dan dokumentasi. Untuk menguji kredibilitas data digunakan triangulasi sumber data dan triangulasi teknik pengumpulan data. Sumber data penelitian dalam wawancara mendalam adalah partisipan yang memiliki posisi atau kewenangan pada obyek penelitian yaitu sebanyak 5 (lima) partisipan yang merupakan para peternak lebah yang sekaligus pemilik usaha madu di Desa Gadu Kec. Gunungwungkal Kab. Pati Jawa Tengah.Dari hasil penelitian ini faktor-faktor yang menjadi rahasia kesuksesan usaha madu di Desa Gadu karena adanya strategi yang digunakan para peternak lebah di Desa Gadu, di antaranya strategi untuk meningkatkan produksi madu dengan kualitas yang lebih baik, strategi pengembangan ternak lebah serta strategi untuk tetap bertahan di ternak lebah madu ini yang membuat usaha madu di Desa Gadu Kec. Gunungwungkal Kab. Pati Jawa Tengah menjadi sesuk.Kata kunci: Kesuksesan usaha, Strategi Meningkatkan Produksi, Strategi Pengembangan, Strategi Bertahan.
EVALUASI SISTEM PENGENDALIAN INTERN TERHADAP PRODUK RUSAK Anggreini, Trifena Ayu; Sulistyawati, Ardiani Ika
Solusi Vol. 21 No. 2 (2023): April
Publisher : Fakultas Ekonomi, Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26623/slsi.v21i2.6412

Abstract

Internal control system is a set of policies and procedures to protect the company's assets from all forms of abuse, ensure the availability of accurate accounting information of the company, and ensure all provisions (regulations) of management policies have been adhered to   accordingly by all employees of the company. Inventory security issues are the main problem experienced by every type of retail business. A good internal inventory control system is needed by retail companies because it is able to minimize these risks.The object in this research is CV Top Album. The purpose of this research is to find out and analyze the description of the internal control system for damaged products applied to CV Top Album. The type of research used in this research is qualitative research type, while the method in data collection in this research is interview, obsevation, documentation. From the results of this study shows that there are still some problems in internal control of damaged products causing material losses and production delays due to damaged products.
Investigating Environmental Governance Impact on Financial Performance: Role of Company Size in Indonesian Palm Oil Firms Ika Sulistyawati, Ardiani; Mohammed Sultan Saif, Gehad; Himmawan Dwi Nugroho, Arief
Advances in Environmental Innovation Vol. 1 No. 1 (2024): ANEVA - September
Publisher : Analisis Data Innovation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69725/aneva.v1i1.108

Abstract

Objective: Drawing up on naturalistic intelligence, the New Environmental Paradigm and environmental sensitivity concepts, this paper aims to investigate their relationships among high school students in terms of differences regarding significant connections of these relations hiop with each other within limits occured by socio-demographic variables through considering substantial environments from context-based higher education oriented phenomenon.Methods: We employed a quantitative approach using path analysis to test the direct and indirect effects of naturalistic intelligence, NEP on ESI. Among students responses were collected using a validated questionnaire which was statistically analyzed to find the significance of relations.Finding: A significant positive correlation existed between the New Environmental Paradigm and environmental sensitivity, but did not find a significant correlation of naturalistic intelligence with it. Results indicate that instilling a pro-environmental attitude is essential in increasing environmental sensitivity to adolescents.Novelty: This study presents a novel perspective by emphasizing the New Environmental Paradigm's role in shaping high school students' environmental attitudes, advocating for value-based education over mere skill enhancement.Conclusion: Our findings underscore the importance of instilling environmentally friendly values and attitudes, rather than just naturalistic skills when designing educational programs. Educators can cultivate environmental citizens ready to meet current challenges by including experiential learning with critical thinking into curricula.
Policy Diffusion of Environmental Performance: Economic and Institutional Determinants in Emerging Markets Ika Sulistyawati, Ardiani; Himmawan Dwi Nugroho, Arief
Advances in Environmental Innovation Vol. 1 No. 2 (2024): ANEVA-December
Publisher : Analisis Data Innovation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69725/aneva.v1i2.201

Abstract

Purpose – We investigate major economic and institutional determinants of environmental policy diffusion among emerging markets in this study.Design/methodology/approach – Using panel data from 15 emerging markets and applying a fixed-effects regression model and Granger causality tests, this analysis investigates the determinants of environmental performance of emerging economies in relation to economic growth, investment in the environment, institutional quality, international pressure and public awareness. EPI, IEA, United UNEP.Findings – The outcomes indicate that institutional quality and public awareness of improving environmental performance has a significant impact, while economic growth and investment environment also play a furthering role. However, external pressure is a context-limited, variable, constraining force. They suggest institutional strength and public involvement matter more than outside pressure to explain which policies stick.Originality/value – This study develops novel insights into the mechanisms of environmental policy diffusion by integrating the economic and institutional perspectives. It underscores the need for governance reforms, public engagement, and economic alignment to speed up sustainability progress.Research Implications – The study emphasises that policymakers need to focus on institutional development, informed public participation and targeted economic policies to improve environmental outcomes. Future research should explore the role of transnational cooperation and sector-specific policies in promoting sustainability.
Implikasi Peran Financial Technology Dalam Meningkatkan Efektivitas Sistem Informasi Akuntansi Hanifah, Risti Ulfi; Rizkiana, Citra; Agusrina, Yohana; Sulistyawati, Ardiani Ika; Santoso, Aprih
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 1 (2024): Artikel Riset Januari 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i1.1792

Abstract

  In the era of internet technology, it has a lot of impact on all lines of the company's sector and daily life, one of which is the existence of supporting applications that can be used with the aim of helping in carrying out daily activities. In addition, the development of digital technology is very influential in the order of life both in the social and economic fields, which initially in paying had to meet face to face and carry a certain amount of cash, now can make remote transactions in seconds. This era is called the era of digital economy or fintech which enters the age of time efficiency. The age and productivity of a human being have limits, a person can be said to be unable to be productive again at a certain period of time. If someone is said to be no longer productive, then that person can be said to be someone who has reached the retirement age limit. Of course, in this case, it requires adequate infrastructure support. Currently, the government has an Old Age Savings program and a pension program for someone who has entered the retirement age limit. PT Taspen is one of the companies that organizes and manages pension funds, especially for the State Civil Apparatus (ASN). In the era of internet technology, it has a lot of impact on all lines of the company's sector and daily life, one of which is the existence of supporting applications that can be used with the aim of helping in carrying out daily activities. In addition, the development of digital technology is very influential in the order of life both in the social and economic fields, which initially in paying had to meet face to face and carry a certain amount of cash, now can make remote transactions in seconds. This era is called the era of digital economy or fintech which enters the age of time efficiency. The age and productivity of a human being have limits, a person can be said to be unable to be productive again at a certain period of time. If someone is said to be no longer productive, then that person can be said to be someone who has reached the retirement age limit. Of course, in this case, it requires adequate infrastructure support. Currently, the government has an Old Age Savings program and a pension program for someone who has entered the retirement age limit. PT Taspen is one of the companies that organizes and manages pension funds, especially for the State Civil Apparatus (ASN). This research took the object at PT Taspen (Persero) KCU Semarang. The purpose of this study is to find out how fintech is used in organizing and managing pension funds. This research is qualitative research, with research methods using interview techniques. There were 3 participants, consisting of financial head sector, customer service and human resource department. In testing data credibility, researchers use riangulation of data sources and trigulation of data collection techniques. The results of this study show that PT Taspen already has fintech application facilities that are used for retirees easily and can be applied properly, and there are facilities for visiting participants' homes for participants who are sick and cannot take pension funds. On the other hand, financial management using fintech has been implemented well and efficiently, so that financial transparency and accountability are well controlled and monitored. However, based on interviews in customer service, there are obstacles in the file that are not appropriate and there is a passive account attachment  
Co-Authors Abdul Karim Adhitya Hendra Adi Mulya, Vinka Dewi Agusrina, Yohana Agustina, Arriani Ahmad Haris Albertus Wijaya Kurniawan Alfiana Alfiana Alfiana Amaral, Leonardo Bele Bau Anbrilla Andarista Puji Rahayu Andayani, Arum Sasi Anggreini, Trifena Ayu Anik Puji Lestari Anita Mustika Sari Annisa Ulfa Anton Priyo Nugroho Antonius Francis Rumapea Aprih Santoso Aprilia Qadriatin Aprilia Yulianti, Sisi Arief Himawan Dwi Nugroho Arief Himmawan Dwi Nugroho Arifah, Istiqlal Nur Aristi Aprilia Asmaraputri Arminda Quarista Nugraheni Ayu Fitriani Bambang Minarso, Bambang Christantius Dwiatmadja Dede Hertina Dedy Christiyanto Devy, Happy Sista Dian Indriana Hapsari Dian Indriana Tri Lestari Dian Putri Merdekawati Dian Triyani Dian Triyani Dian Triyani Dipa Teruna Awaloedin Dwi Fitriani Dzikriyah, Dzikriyah Edy Mulyantomo Eka Kurnia Patmasari Emaya Kurniawati Endang Lestari Endang Rusdianti Erna Susanti Ernawati, Nina Faerdi, Dahana Agni Redian Muslimin Fatmawati, Rizky Laelatul Ferry Agus Setiawan Firda Nisafera Ulfa Fransiska Laelatul Luviana Fridatien, Ericke Gusmao, Cristino Hanifah, Risti Ulfi Hanik Ati Hanityo Adi Wibowo Hendra, Adhitya Heri Setiyo Cahyono Hernyke Alviani Sembiring Meliala Hernyke Alviani Sembiring Meliala Ihsan Kurnia Mahendra Iin Indri Lestari Illyasa, Nizar Indarto Indarto Indarto Indarto Indrasti, Dita Mawar Indrayani, Rejeki Ari Intan Ayuningtyas Intan Ayuningtyas Intan Sujarwati Kesi Widjajanti Kesi Widjajanti Khoiriyah Khoiriyah Kristianti Kiswanto, Fransiska Nanda Kurnia Rina Ariani Kurniawan Eko Prasetyo Kurniawati, Aprilia Kusdianto, Sholeh Kusnilawati, Nunik Kuswardani, D. C. Lailatul Asna Lestari , Erika Puji Lestari, Rr. Dian Indriana Tri Liana Rokhawati Liki Melati Linda Kusuma Lupi Susanti M. Hasan Ma'ruf Mahendra, Ihsan Kurnia Marlia Dina Karantika Martikasari Edi Susilastuti Martins, Celeste Maria Mohammed Sultan Saif, Gehad Muflihati Nur Fauzah Muhammad Ridwan Muklis Muklis Mulyantomo, Edy Muslim Nasution, Annio Indah Lestari Natalia Debby Anggraini Putri Netty Sylviana Nina Ernawati Ninik Budianti Nir Setyo Wahdi Nir Setyo Wahdi Nirsetyo Wahdi Noor Aini Mahmudah Noor Aini Mahmudah, Noor Aini Novi Widi Tiandari Nugrah Septiyani Purwanti Nugroho, Dedy Restu Nugroho, Dwi Widi Pratito Sri Nur Hidayat Nurul Khamim Oktaviani Putri, Dela Pahlawansyah Harahap Pambudi Bowo Leksono Pipin Sri Sudewi Prastiti, Dina Sita Prayugo, Enggal - Purwantini, Sri Puspa Rini Putri Angkasawati Putri Nur Pratiwi Putro, Rizki Listyono Rachmawati, Ika Anis Rahmad . Kurniawan Rahmanda Hasna Putri ratih murtatiningsih Rejeki Ari Indrayani Ricky Satria Wibowo Rifqi Aliza Syukhron Rimadanti, Shevina Rita Wijayanti Rizkiana, Citra Rokhawati, Liana Rosyati Rosyati - Rosyati, Rosyati Rr Lulus Prapti Nugroho Setiasih Surjanti Rr. Lulus Prapti Nugroho Setiasih Surjanti Sabilla, Rahma Isna Saddewisasi, Wyati Saifudin Saifudin Sapiri, Muhtar Septi Ratnasari Septiana, Shella Sheli Indarwati, Pitri Sholohah, Silvia Almar’atus Silvia Almar’atus Sholehah Siti Cahyaningrum Setyorina Siti Farikah Sri Yuni Widowati Suboh, Ammeruddin Shah Sujarwati, Intan Sujito Supramono Surjanti, Lulus Prapti N. S. Surjanti, Rr. Lulus Prapti Nugroho Setiasih Susiatin, Emy Sylviana, Netty Syukhron, Rifqi Aliza Teti Susilowati Utami Utami utaminingsih, adijati Vensy Vydia Wahdi, Nir Setyo Wibowo, Josephine Andrea Wibowo, Ricky Satria Widyawati Widyawati Widyawati Widyawati Wyati Saddewisasi Yuliana, Yunu Kurnelia Yuliani Indah Yulianti Yulianti Yulianti Yulianti Yulianti Yulianti Yulianti Yuliyanti Yuliyanti