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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 Oikonomia : Journal of Management Economics and Accounting
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

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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.
Co-Authors Abiyu Sa’ad Ramadhan Aini Nurul Ali Januarty, Tamy AlPutri Oktavia 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 Laraswati, Elis Liza Ulfiana Maya Sari, Nur Zeina Nilasari, Yekti Pertiwi, Triani Patra Redjeki, Finny 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