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All Journal Journal of Auditing, Finance, and Forensic Accounting Jurnal Dinamika Ekonomi dan Bisnis Jurnal Manajemen Bisnis Krisnadwipayana Jurnal Akuntansi dan Bisnis Krisnadwipayana
Hayuningtyas Pramesti Dewi
Accounting Program, Economic Faculty, Universitas Krisnadwipayana Jakarta
Economics, Econometrics & Finance Social Sciences

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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

Abstract

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.
AKUNTANSI DANA PENSIUN PROGRAM MANFAAT PASTI TERHADAP LAPORAN KEUANGAN STUDI PADA DANA PENSIUN BANK INDONESIA (DAPENBI) Hayuningtyas Pramesti Dewi, SE., Ak., M.Ak., CA; Fenny Dwi Lestari
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 3, No 01 (2016): Jurnal Akuntansi dan Bisnis Krisnadwipayana
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (30.624 KB) | DOI: 10.35137/jabk.v3i01.51

Abstract

This study purposesof knowing about implementation the Accounting standards in retirement fund organization called Dana Pensiun. This study analysed qualitatively by comparing the Accounting implementation in Dana Pensiun Bank Indonesia and the Accounting Standards in Indonesia. Source of data are Financial Report provided by Dana Pensiun Bank Indonesia in year 2012 and 2013, also by interview and observation the calculation of retirement fund. The result show that the implementation of Accounting Dana Pensiun Bank Indonesia is accordance with the generally accepted Accounting Standards in Indonesia.
STUDI EMPIRIS PENGARUH REPUTASI KAP, OPINI AUDITOR DAN AUDIT TENURE TERHADAP KETERLAMBATAN PENYAMPAIAN LAPORAN KEUANGAN AUDITAN PADA EMITEN PERTAMBANGAN YANG LISTING DI BURSA EFEK PERIODE 2015 – 2018 Hayuningtyas Pramesti Dewi, SE., Ak., M.Ak., CA
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 8, No 3 (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.v8i3.597

Abstract

The purpose of this study is to examine the effect of the reputation of the public accounting firm, auditor's opinion, and audit tenure on the delay in the submission of audited financial statements. The data is taken from the Indonesia Stock Exchange for mining companies for the period 2015 - 2018. The data were analyzed using multiple linear regression and tested using the t test and f test. The results of hypothesis testing conclude that the reputation of the public accounting firm partially has a significant negative effect, the auditor's opinion partially has a significant negative effect, audit tenure partially has no effect on the delay in the submission of audited financial statements. While the three independent variables simultaneously have a significant positive effect on the delay in submitting audited financial statements  
ANALISA SISTEM PENGENDALIAN INTERNAL PIUTANG DALAM RANGKA MEMINIMALISASI PIUTANG TAK TERTAGIH PADA PT TUCAN PUMPCO SERVICES INDONESIA Hayuningtyas Pramesti Dewi, SE., Ak., M.Ak., CA
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 2, No 3 (2015): Jurnal Akuntansi dan Bisnis
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (303.348 KB) | DOI: 10.35137/jabk.v2i3.47

Abstract

The purpose of this study is to determine how much is Internal Control consist of the control environment, risk assesment, control activities, information and communication and monitoring influence to effort of reducing uncollectible accounts at PT. Tucan Pumpco Services Indonesia. Sources of data used in this study is primary data, which are collected by quetionary and straight interviu. This data analyzed by comparing Standart Operating Procedures and result of questionare and interviu in qualitative description. The result of this study showed that the component of Internal Control in PT Tucan Pumpco Services Indonesia are not quite effective to reduce uncollectible account, specially in component monitoring, so company must effort their monitoring activities in way to reducing uncollectible accounts, and so they should have wiser accounting policies for uncollectible accounts. Keywords: Internal Control, Control Environment, Control Activities, Information and Communication, Monitoring, Uncollectible Accounts.
SISTEM PENGENDALIAN INTEREN ATAS PIUTANG SUMBANGAN PEMBINAAN PENDIDIKAN (SPP) SEBAGAI UPAYA PENINGKATAN KINERJA PADA YAYASAN ISLAM AL - HAMIDIYAH DEPOK TANGERANG Hayuningtyas Pramesti Dewi
Jurnal Dinamika Ekonomi & Bisnis Vol 12, No 1 (2015)
Publisher : Universitas Islam Nahdlatul Ulama Jepara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34001/jdeb.v12i1.380

Abstract

AbstrakPenelitian ini membahas mengenai Sistem Pengendalian Interen pada sebuah organisasi nirlaba pendidikan, yaitu Yayasan Islam Al Hamidiyah Depok. Adapun hal yang disoroti adalah Sistem Pengendalian Interen atas Piutang Sumbangan Pembinaan Pendidikan (SPP). Penelitian ini mengambil data ke Yayasan Islam Al Hamidiyah Depok dan menganalisanya dengan secara deskriptif kualitatif. Hasil dari penelitian ini menunjukkan bahwa pelaksanaan Sistem Pengendalian Interen di Yayasan belum sepenuhnya dijalankan sesuai dengan SOP (Standard Operating Procedures) yang berlaku, hal ini terlihat dari masih terdapatnya tunggakan dari SPP siswa. AbstractThis research discusses the internal control system in a non-profit educational organization, namely Al Hamidiyah Islamic Foundation of Depok. The problem that is highlighted is the internal control system on the development of education contribution receivables. This study uses the data of Al Hamidiyah Islamic Foundation of Depok and analyzed with the descriptive qualitative method. The results of this study indicate that the implementation of the internal control system in the foundation has not been fully implemented in accordance with the prevailed SOP (Standard Operating Procedures), it can be seen from the presence of arrears of the student??s development of education contribution.
FINANCIAL DISTRESS PADA SEKTOR BANK CAMPURAN DI INDONESIA DENGAN RASIO CAMEL SEBAGAI ALAT UKUR. PERIODE STUDI 2014 – 2019. Hayuningtyas Pramesti Dewi, SE., Ak., M.Ak., CA
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 9, No 2 (2022): 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.v9i2.684

Abstract

This study aims to analyze the effect of the CAMEL ratio as measured using the ratio of CAR, NPL, ROA, ROE, LDR and BOPO to financial distress in the mixed bank sector in Indonesia for the period 2014-2019. Data were analyzed using multiple regression and hypothesis testing F test for simultaneous effect and T test for partial effect. The results of this study indicate that the ratio of CAR, NPL, ROA, ROE and LDR partially has no significant effect on Financial Distress, while BOPO has a significant effect on Financial Distress. However, simultaneously the six ratios have an effect on the Financial Distress of Indonesian banks 
STUDI EMPIRIS PENGARUH PERTUMBUHAN PERUSAHAAN, STRUKTUR MODAL DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN SEKTOR PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2017 – 2019 Hayuningtyas Pramesti Dewi, SE., Ak., M.Ak., CA
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 9, No 3 (2022): 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.v9i3.755

Abstract

This study examines the effect of company growth, capital structure and profitability on the value of property and real estate sector companies listed on the Indonesia Stock Exchange for the 2017-2019 period. Data were analyzed using multiple regression test and hypotheses were tested using t test and f test. The test results state that Capital Structure and Profitability partially affect firm value while firm growth has no effect on firm value. The three simultaneously affect the value of the company.keywords: company growth, capital structure, profitability, firm value. 
ANALISIS PENGAKUAN, PENGUKURAN, PENYAJIAN DAN PENGUKURAN ASET TETAP PADA PT PLASTICON TRIJAYA DAN KESESUAIANNYA DENGAN PSAK 16 Hayuningtyas Pramesti Dewi, SE., Ak., M.Ak., CA
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 4, No 1 (2017): 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.v4i1.932

Abstract

The purposes of this study was to analyze the recognition, measurement, presentation, and disclosure of Fixed Assets as well as compliance with Statement in Indonesian Accounting Standard No. 16 in PT Plasticon Trijaya. This study is a qualitative study with descriptive analysis and comparison between the data obtained from the company with Statement in Indonesian Accounting Standard No. 16.  The results of this research is the treatment of fixed assets has been largely in accordance with SFAS 16, there is little error in presentation and disclosure of Fixed Assets in the Financial Statements.
DESAIN SISTEM PENGENDALIAN INTERNAL DALAM RANGKA MENJAGA DAN MENCAPAI EFEKTIVITAS PENGGUNAAN KAS KECIL PADA CV NUANSA JINGGA Hayuningtyas Pramesti Dewi, SE., Ak., M.Ak., CA
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 4, No 3 (2017): 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.v4i3.938

Abstract

The purpose of this study is to analyze the petty cash internal control system in CV Nuansa Jingga based on the problems retaled to petty cash, which is the most problem is the over budget on entity’s petty cash. Source of data collected from CV Nuansa Jingga both primary and secondary. This research tries to make the design of petty cash internal control system to reduce the over budget, and implemented to entity’s management. The result of the study is that CV Nuansa Jingga has already implemented the design of petty cash internal control system as much 74,16%.
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