Article Per Year (5 Year)
p-Index From 2021 - 2026
2.42
P-Index
This Author published in this journals
All Journal Jurnal Akuntansi & Auditing Indonesia I-Finance Journal Almana : Jurnal Manajemen dan Bisnis JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Jurnal Review Pendidikan dan Pengajaran (JRPP) BALANCE Jurnal Akuntansi dan Bisnis Jurnal Akuntansi dan Keuangan Community Development Journal: Jurnal Pengabdian Masyarakat Asian Management and Business Review Business Management Jurnal Integritas Serasan Sekundang Oikonomia : Journal of Management Economics and Accounting Dhana
Ayke Nuraliati
Universitas Langlangbuana
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Public Health Social Sciences Other

Published : 18 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 18 Documents
Search

 1   2 
The Influence of Management Accounting Information System Characteristics and Management Control System on Managerial Performance Nuraliati, Ayke; Sriwardani, Sriwardani; Laraswati, Elis
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 8 No 1 (2024): April
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v8i1.2458

Abstract

Several things that can affect and improve managerial performance at PT Warna Indah Samajaya (WIS), one of which is the characteristics of the management accounting information system and management control system. The characteristics of the management accounting information system that have been carried out by employees of PT Warna Indah Samajaya (WIS) have been implemented properly and correctly to carry out effective work so that they can achieve the predetermined targets. This study aims to determine the effect of the characteristics of the management accounting information system and control system on managerial performance at PT Warna Indah Samajaya (WIS). This research was conducted by means of a survey by distributing questionnaires to employees of PT Warna Indah Samajaya (WIS), this study also used a verification descriptive analysis method by statistically processing using SEM-PLS. The results of this research are expected to be a solution in solving problems of managerial performance at PT Warna Indah Samajaya (WIS). The results of this study indicate that: (1) the characteristics of the accounting information system affect managerial performance, (2) the control system has an effect on managerial performance.
Comparative Analysis of Financial Performance of Asset Portfolios between Islamic Banks and Conventional Banks in Indonesia Gustia, Refa; Ashari, Didi; Azwari, Peny Cahaya; Nuraliati, Ayke
Jurnal Akuntansi dan Keuangan Vol. 13 No. 2 (2025): Jurnal Akuntansi dan Keuangan: September 2025
Publisher : Department of Accounting, Faculty of Economics & Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jak.v13i2.21692

Abstract

AbstracThis study aims to compare the financial performance between Islamic banks and conventional banks in Indonesia using key financial ratios such as Return on Assets (ROA), Return on Equity (ROE), Non-Performing Loan (NPL), and Non-Performing Financing (NPF). The objects of this study are Bank Syariah Indonesia (BSI) as the representative of Islamic banks, and Bank Central Asia (BCA) as the representative of conventional banks. The data used are derived from the annual financial statements of both banks over a certain period. The results of the study show that although BCA, as a conventional bank, tends to have larger assets and higher profitability, BSI demonstrates better financial stability, reflected by a lower NPF ratio. This indicates that Islamic banks, with a focus on asset-based financing, have more cautious risk management and are better able to manage financing risks effectively. In contrast, BCA, as a conventional bank, is more vulnerable to interest rate fluctuations, as evidenced by a relatively higher NPL ratio. This study is expected to provide insights for regulators, academics, and banking practitioners in formulating policies to enhance the performance and stability of the banking sector in Indonesia.Keywords: Islamic Banks, Conventional Banks, Indonesian Banking Sector
PELATIHAN LITERASI KEUANGAN UNTUK PENGUSAHA KECIL DAN MENENGAH Nilasari, Yekti; Nuraliati, Ayke; Aini, Nurul; Redjeki, Finny; Pertiwi, Triani Patra; Hasan, Syahril
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 5 No. 3 (2024): Volume 5 No. 3 Tahun 2024
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v5i3.27999

Abstract

Pengabdian masyarakat ini bertujuan untuk meningkatkan literasi keuangan di kalangan pengusaha kecil dan menengah (UKM). Kegiatan dilakukan melalui pelatihan online dengan 41 peserta dari berbagai latar belakang. Literasi keuangan menjadi fokus utama karena rendahnya pemahaman dalam manajemen keuangan seringkali menghambat pertumbuhan UKM. Metode yang digunakan meliputi pendahuluan, presentasi materi, diskusi, studi kasus, praktek langsung, dan evaluasi. Hasilnya menunjukkan peningkatan pemahaman dan keterampilan peserta dalam mengelola keuangan usaha mereka. Pelatihan ini memberikan kontribusi penting dalam meningkatkan daya saing dan pertumbuhan ekonomi di tingkat lokal.
PENGARUH CORPORATE GOVERNANCE TERHADAP PENGAMBILAN KEPUTUSAN KEUANGAN PERUSAHAAN Redjeki, Finny; Nuraliati, Ayke; Irdiana, Sukma; Sudarmanto, Eko; Febrian, Wenny Desty; Haryadi, Dedi; Haryanto, Abel
Jurnal Review Pendidikan dan Pengajaran Vol. 7 No. 2 (2024): Volume 7 No. 2 Tahun 2024
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jrpp.v7i2.28089

Abstract

Pengambilan keputusan keuangan merupakan proses kritis dalam mengelola aspek keuangan perusahaan yang memiliki dampak jangka panjang terhadap kinerja dan nilai perusahaan. Penelitian ini bertujuan untuk menyelidiki pengaruh corporate governance terhadap pengambilan keputusan keuangan perusahaan melalui pendekatan studi literatur. Corporate governance, yang mencakup struktur, kebijakan, dan praktik yang mengatur hubungan antara pemangku kepentingan dalam perusahaan, menjadi fokus utama dalam memahami bagaimana pengambilan keputusan keuangan terbentuk. Metode studi literatur digunakan untuk mengidentifikasi, menelaah, dan menganalisis berbagai sumber literatur yang relevan yang membahas hubungan antara corporate governance dan pengambilan keputusan keuangan perusahaan. Temuan penelitian menunjukkan bahwa corporate governance yang kuat, transparan, dan melibatkan partisipasi aktif pemangku kepentingan memiliki dampak positif terhadap kualitas pengambilan keputusan keuangan perusahaan. Dewan direksi yang independen, transparansi dalam pelaporan keuangan, dan partisipasi pemegang saham merupakan elemen-elemen penting yang dapat memperkuat corporate governance dan meningkatkan efektivitas pengambilan keputusan keuangan. Implikasi dari penelitian ini adalah pentingnya perusahaan memperhatikan tata kelola perusahaan yang efektif sebagai bagian integral dari strategi pengelolaan risiko dan pencapaian tujuan jangka panjang.
The Role of Cloud Accounting in Improving MSME Performance in The Digital Economy Era AlPutri Oktavia; Ayke Nuraliati; Liza Ulfiana
Oikonomia : Journal of Management Economics and Accounting Vol. 3 No. 1 (2025): Oikonomia-December
Publisher : PT. Hafasy Dwi Nawasena

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61942/oikonomia.v3i1.494

Abstract

This study examines the role of cloud accounting in improving the performance of Micro, Small, and Medium Enterprises (MSMEs) in Indonesia in the digital economy era. Using a mixed academic review and empirical narrative approach, the study synthesizes 34 relevant academic publications, policy documents, and industry reports from 2019 to 2024. Findings reveal that cloud accounting offers substantial benefits to MSMEs, including improved operational efficiency, enhanced financial accuracy, real-time cash flow monitoring, and accelerated financial reporting. Cloud-based accounting systems also strengthen business transparency and creditworthiness, enabling MSMEs to gain better access to formal financing opportunities. Integration with digital payment systems, e-commerce platforms, and business management applications supports MSMEs in expanding their presence within the digital ecosystem. Despite these advantages, adoption barriers remain, particularly among micro-enterprises in rural areas. Key challenges include limited digital literacy, unequal technological infrastructure, concerns regarding data security, and perceptions of subscription fees as a financial burden. This study recommends a collaborative strategy among government institutions, technology providers, financial institutions, and universities to promote cloud accounting adoption through education, infrastructure development, user support systems, and financial incentives. The study contributes to MSME digital transformation discourse and provides practical insights for policymakers and business owners seeking to enhance competitiveness in an increasingly data-driven economic environment.
The Integration of Sustainability Accounting and ESG Reporting in Enhancing Corporate Transparency and Accountability in the Era of Sustainable Economy Mayndarto, Eko Cahyo; Nuraliati, Ayke; Kadua, Nada Cantika Putri
Dhana Vol. 3 No. 1 (2026): DHANA - MARCH
Publisher : Pt. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/a0rbb265

Abstract

The growing emphasis on sustainability and Environmental, Social, and Governance (ESG) principles has transformed modern corporate governance by demanding higher levels of transparency and accountability in corporate reporting practices. Companies are increasingly required to disclose not only financial performance but also environmental and social impacts through sustainability accounting and ESG reporting frameworks. This study aims to analyze the integration of sustainability accounting and ESG reporting in enhancing corporate transparency and accountability in the era of a sustainable economy. The research adopts a quantitative approach using secondary data collected from corporate annual reports, sustainability reports, and ESG disclosures of companies that consistently publish sustainability information. Data analysis was conducted using descriptive statistics and multiple regression analysis to examine the relationship between sustainability accounting, ESG reporting, corporate transparency, and corporate accountability. The results indicate that sustainability accounting disclosure and ESG reporting have a positive and statistically significant influence on corporate transparency and accountability. Companies that integrate sustainability accounting practices with structured ESG reporting frameworks tend to provide more comprehensive, reliable, and comparable sustainability information. These disclosures strengthen investor confidence, support risk management, and enhance corporate governance effectiveness. The study concludes that the integration of sustainability accounting and ESG reporting is essential for improving the credibility of sustainability disclosures and for strengthening transparency and accountability within corporate governance systems in the era of sustainable economic development.
Model Sinergi Koperasi Merah Putih dan UMKM dalam Meningkatkan Keberlanjutan Ekonomi Lokal di Indonesia Alfisyahrin, M; Azwari, Peny Cahaya; Zahara, Anzu Elvia; Nuraliati, Ayke
Jurnal Integritas Serasan Sekundang Vol 7 No 2 (2025): Jurnal Integritas Serasan Sekundang
Publisher : Badan Penelitian dan Pengembangan Daerah KabupatenMuara Enim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64987/jiss.v7i2.111

Abstract

This study aims to develop an integrative model of synergy between the Koperasi Merah Putih and micro, small, and medium enterprises (MSMEs) in strengthening local economic sustainability in Indonesia. Using a quantitative explanatory approach with Partial Least Squares–Structural Equation Modeling (PLS-SEM), the research examines the relationships among cooperative governance (X₁), digitalization (X₂), MSME performance (Y), and local economic sustainability (Z). Data were collected from 250 cooperative managers and MSME members. The findings demonstrate that transparent and accountable cooperative governance combined with digital transformation fosters MSME productivity, efficiency, and inclusivity—contributing to the resilience of local economies. This study provides theoretical implications for the institutional economics of cooperatives and practical policy recommendations to promote sustainable local development through cooperative MSME collaboration
The Influence of Return on Asset (ROA) and Current Ratio (CR) on Firm Value (A Study of Non-Primary Consumer Goods Retail Trade Sub-Sector Companies Listed on the Indonesia Stock Exchange 2021-2024) Rendi Pauji Mustopa; Ayke Nuraliati; Uswatun Hasanah
Business Management Vol. 5 No. 2 (2026): Business Management Mei
Publisher : Lembaga Penelitian dan Pendidikan (LPP) Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58258/g1ayvj97

Abstract

This study aims to determine the effect of Return On Asset (ROA) and Current Ratio (CR) on firm value. The research employs descriptive and verificative methods with a quantitative approach. The sampling technique used is purposive sampling, resulting in a sample of 14 companies that meet the criteria within the non-primary consumer goods retail trade sub-sector listed on the Indonesia Stock Exchange for the period 2021-2024. The analytical method applied in this study is panel data regression analysis using the Eviews 12 software. The results of the study indicate that Return On Asset (ROA) has no effect on firm value, while the Current Ratio (CR) has a significant effect on firm value.
Co-Authors Abiyu Sa’ad Ramadhan Aini Nurul Alfisyahrin, M Ali Januarty, Tamy AlPutri Oktavia Anzu Elvia Zahara Ashari, Didi Ayi Astuti Dedi Haryadi Dina Berry Octaviani Dwiutomo Bhakti Febrian, Wenny Desty Gustia, Refa Haryanto, Abel Irdiana, Sukma Jayanti, Sri Delasmi Johan, Ahmad Kadua, Nada Cantika Putri Laraswati, Elis Liza Ulfiana Maya Sari, Nur Zeina Mayndarto, Eko Cahyo Nilasari, Yekti Pertiwi, Triani Patra Redjeki, Finny Rendi Pauji Mustopa Risma Nurani Septian Kusnaedi Sondari, Tanty Sriwardani . Sudarmadi, Dedi Sudarmanto, Eko Syahril Hasan - Politeknik Sains dan Teknologi Wiratama Maluku Utara, Syahril Hasan Syaputri, Regita Damayanti Twenty Selvia Sari Sianturi Uswatun Hasanah