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All Journal Journal of Auditing, Finance, and Forensic Accounting Jurnal Dinamika Ekonomi dan Bisnis Jurnal Akuntansi dan Bisnis Krisnadwipayana

Hayuningtyas Pramesti Dewi

Accounting Program, Economic Faculty, Universitas Krisnadwipayana Jakarta

Author-ID : 2862211

Economics, Econometrics & Finance

Published : 18 Documents Claim Missing Document

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Green Accounting and Corporate Social Responsibility Disclosure: Financial Performance of Mining Companies in Indonesia Ayu Anggi Anggraeni; Hayuningtyas Pramesti Dewi
JAFFA Vol 10, No 1: April 2022
Publisher : Master of Accounting Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/jaffa.v10i1.14034

The purpose of this study was to examine the effect of implementing green accounting and disclosure of corporate social responsibility on the company's financial performance. This study analyzes secondary data, namely data from mining companies listed on the Indonesia Stock Exchange in 2014-2018 using simple and multiple regression analysis. The results found that the application of green accounting individually had no effect on the company's financial performance, assuming that corporate social responsibility had an effect on the company's financial performance. Simultaneously the application of green accounting and corporate social responsibility affect the company's financial performance. This research is limited to annual report data, which has not yet reached the sustainability report data. The sample is also only from one sector of mining companies. This research is beneficial for companies in managing environmental costs and carrying out their social responsibilities so that they can develop environmentally friendly companies.

ANALISIS PENGAKUAN PENDAPATAN PENJUALAN KONSINYASI DAN BIAYA PENJUALAN UNTUK AKUNTABILITAS LAPORAN KEUANGAN PADA PT BUMI AKSARA GROUP Hayuningtyas Pramesti Dewi, SE., Ak., M.Ak., CA; Riri Oktaviani
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 6, No 3 (2019): Jurnal Akuntansi dan Bisnis Krisnadwipayana
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

This study discusses the accounting for consignment sales and sales costs in PT Bumi Aksara Group. Data was obtained from PT Bumi Aksara Group in 2017. This study is a qualitative study in which the data is analyzed by comparing accounting standards that apply to consignment sales and sales costs with the reality that occurs in the company. The results of this study are that the company has not separated regular and consignment sales, ss for the charging of sales costs such as promotional costs, commission fees and expeditions are not recognized in the appropriate cost group. so financial reporting is not accountable

PENGARUH PERPUTARAN PIUTANG DAN HUTANG TERHADAP ARUS KAS OPERASI. STUDI PADA PT EXER INDONESIA Hayuningtyas Pramesti Dewi, SE., Ak., M.Ak., CA
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 2, No 2 (2015): Jurnal Akuntansi dan Bisnis Krisnadwipayana
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

This study is analyzed the impact of Account Receivables and Account Payables Turnover to Operating Cash Flow in PT Exer Indonesia. Data is collected from PT Exer Indonesia from 2009 to 2013 and analyzed quantitatively by SPSS which are Partialy and Simultaneously Regression Test. The result of this study showed that Account Receivables Turnover partialy had influence to Operating Cash Flow, Account Payables Turnover partialy had not influence to Operating Cash Flow, but Account Receivables and Account Payables Turnover simultaneously has influence to Operating Cash Flow of PT Exer Indonesia.

ANALISIS VARIAN ANGGARAN SEBAGAI PENGENDALIAN BIAYA PROYEK PADA PT KREASI TIGA PILAR (POSITIVE) STUDI UNTUK PROYEK SONY STORE TAHUN 2014 – 2016 Hayuningtyas Pramesti Dewi, SE., Ak., M.Ak., CA; Sari Retno Setiowati
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 5, No 1 (2018): JURNAL AKUNTANSI dan BISNIS KRISNADWIPAYANA
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

This study tries to analyze the budget difference with the realization of activities at PT Kreasi Tiga Pilar during 2014 until 2016. The activity analyzed is the cost of making Sony Store project in three different places. The difference (variance) of the project cost is calculated from the variance of raw material costs, direct labor costs and overhead costs. The results of the study show that during the year 2014 to 2016 there is still a variance between the budget with the realization of the implementation of activities that are potentially unprofitable for the company.

ANALISIS PERHITUNGAN HARGA JUAL PRODUK DENGAN DASAR HARGA POKOK PESANAN METODE FULL COSTING STUDI PADA UD. KUBE MAWAR PUTIH Hayuningtyas Pramesti Dewi, SE., Ak., M.Ak., CA; Gendis Hardiyanti
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 5, No 3 (2018): JURNAL AKUNTANSI DAN BISNIS KRISNADWIPAYANA
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

This study aims to determine the product selling price based on the order price of UMKM UD. Kube Mawar Putih. Data is obtained by means of interviews and documentation studies and analyzed by comparing the calculation of the production cost which has been carried out by the company with the calculation of the cost of goods with the full costing method. The result of the study show that the difference in advantegous if the company uses the calculation of full costing method.

ANALISIS RASIO KEUANGAN DENGAN METODE ALTMAN Z-SCORE DAN SPRINGATE UNTUK MEMPREDIKSI KEBANGKRUTAN PADA PT SOUTHERN TRISTAR TAHUN 2012 – 2016. Hayuningtyas Pramesti Dewi, SE., Ak., M.Ak., CA; Ilham Fadilah
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 6, No 2 (2019): Jurnal Akuntansi dan Bisnis Krisnadwipayana
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

This study attempts to calculate the financial ratios formulated in the bankruptcy test model using the Altman Z-Score and Springate methods to analyze the bankruptcy rate at PT Southern Tristar for the 2012-2016 period. Secondary data is processed and discussed descriptively. The results of this study indicate that PT Southern Tristar generally experienced bankruptcy in the period 2012-2016 using both the Altman Z-Score method and the Springate method.

PENGARUH OPINI AUDIT TAHUN SEBELUMNYA, UKURAN PERUSAHAAN, LIKUIDITAS, PROFITABILITAS, DAN SOLVABILITAS TERHADAP OPINI GOING CONCERN (STUDI EMPIRIS PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2014–2018) Hayuningtyas Pramesti Dewi, SE., Ak., M.Ak., CA; Rodiyatan Mardiyah
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 8, No 2 (2021): Jurnal Akuntansi dan Bisnis Krisnadwipayana
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v8i2.537

This study examines the effect of the previous year's audit opinion, company size, liquidity, profitability, and solvency on going-concern audit opinion on mining companies listed on the Indonesia Stock Exchange for the period 2014-2018. Data were tested using logistic regression. The result of this research is that the previous year's audit opinion variable partially affects going-concern audit, while company size, liquidity, profitability and solvency, respectively, partially have no effect on going-concern audit opinion. Then simultaneously, the five independent variables affect the going concern audit opinion.

PENGARUH KOMPETENSI DAN INDEPENDENSI TERHADAP KINERJA AUDITOR. STUDI PADA KANTOR AKUNTAN PUBLIK DI JAKARTA TIMUR Hayuningtyas Pramesti Dewi, SE., Ak., M.Ak., CA
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 7, No 2 (2020): Jurnal Akuntansi dan Bisnis Krisnadwipayana
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

This study examines the effect of competence and independence on the performance of auditors working in public accounting firms in the area of East Jakarta. Data obtained with a questionnaire of 32 samples and analyzed using regression analysis. Hypothesis testing using the t test and f test. The results of the study are competence and independence both partially and simultaneously affect the auditor's performance.

ANALISIS PENGARUH VARIANS ANGGARAN PENJUALAN DAN ANGGARAN BIAYA PENJUALAN TERHADAP LAPORAN LABA RUGI. STUDI PADA PT COMBIPHAR PERIODE 2012 – 2014 Hayuningtyas Pramesti Dewi, SE., Ak., M.Ak., CA; Watini Watini
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 3, No 3 (2016): Jurnal Akuntansi & Bisnis Krisnadwipayana
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

This Paper aims to analyze impact of sales and sales cost budget variance to Income Statement in PT Combiphar in 2012 – 2014. This paper analyzed quantitevely by Regression analysis. Data collected from PT Combiphar are sales budget, sales cost budget and Income Statement. Result of this study show that Income Statement impacted significantly by variance sales and sales cost budget in partial test, and by simultaneously both of variance sales and sales cost budget impact significantly to Income Statement in 57.6%.

PENGELOLAAN ASET TETAP BERDASARKAN METODE REVALUASI TERKAIT DENGAN PERENCANAAN PAJAK PENGHASILAN (STUDI PADA RUMAH SAKIT YADIKA PONDOK BAMBU) Hayuningtyas Pramesti Dewi, SE., Ak., M.Ak., CA; Try Masroyany
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 7, No 3 (2020): Jurnal Akuntansi dan Bisnis Krisnadwipayana
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v7i3.447

This study aims to provide a viewof the fixed assets measurement using the revaluation method for the fairness of financial statements and their impact on savings on entity’s taxes. The research was conducted in descriptive qualitative using secondary data from the research namely Rumah Sakit Yadika Pondok Bambu in 2018. The result of the study show that using the revaluation method in addition to measuring and presenting fixed assets can reflects the real conditions of the assets and can also save income tax for entity.

Co-Authors Ayu Anggi Anggraeni Fenny Dwi Lestari Gendis Hardiyanti Ilham Fadilah Riri Oktaviani Rodiyatan Mardiyah Sari Retno Setiowati Try Masroyany Watini Watini Yayang Novita Sari

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