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All Journal JPM17: Jurnal Pengabdian Masyarakat JEB17 : Jurnal Ekonomi dan Bisnis Ekspektra: Jurnal Bisnis & Manajemen SINERGI: Jurnal Ilmiah Ilmu Manajemen Journal of Accounting Science IJEBD (International Journal Of Entrepreneurship And Business Development) Jurnal Komunikasi Profesional J-Dinamika: Jurnal Pengabdian Kepada Masyarakat International Journal of Economics, Business and Accounting Research (IJEBAR) Jurnal Kajian Ilmiah Jurnal ABDIMAS (Pengabdian kepada Masyarakat) UBJ Benchmark Equity: Jurnal Akuntansi Wiga : Jurnal Penelitian Ilmu Ekonomi Akuntansi'45 EKONOMIKA45 Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Digital Bisnis: Jurnal Publikasi Ilmu Manajemen Dan E-commerce Journal of Management and Creative Business Riwayat: Educational Journal of History and Humanities Jurnal Pengabdian Masyarakat Seminar Nasional Teknologi dan Multidisiplin Ilmu Journal of Managerial Sciences and Studies International Journal of Economics, Commerce, and Management International Journal of Economics and Management Sciences Digital Innovation : International Journal Of Management Green Inflation: International Journal of Management And Strategic Business Leadership Semeru Jurnal Pengabdian Masyarakat International Journal of Economics and Management Research Ascendia: Journal of Economic and Business Advancement

Enny Istanti

Unknown Affiliation

Author-ID : 289922

Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Public Health Social Sciences Other

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Title

EVALUASI PROSEDUR PENGENDALIAN INTERN ATAS PIUTANG USAHA PADA PT SPS (DEPO GEDANGAN) Enny Istanti
AKUNTANSI 45 Vol. 1 No. 1 (2020): Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

in performing company”s activities, absolute officency principle in hold and implemented. A company is demanded to be able to permorm with other companies. One of several factors in reaching offciency and effectiveness is sufficient intern control on every company activities. Internal control is organization planning and all methods, procedure, and policies which is coordinated in a business unit. Problem solving method that being used in this thesis writing is qualitative analysis method. Here, the writer is performing direct research, thah is by data collection technique, through interview and document analysis thaht suitable with writer needs as the basic of intern control system implementation of account receivable and good delivery that being implemented at PT SPS (Depo Gedangan).Based on above research, it can be concluded that intern control system at billing prosedur and good delivery is not sufficient yet, because at good delivery procedure there is no right policy for good delivery to the customer couse it”s influence the billing process. In order to solve company”s problem, there is a need improvement which later will be able to help company”s development that is by make policy wint no unload goods if not print newa item receipt (BPB) and with implement a billing system in each Center Distrik (DC).

PENGARUH PENERAPAN PERATURAN PEMERINTAH NOMOR 23 TAHUN 2018 TERHADAP KEPATUHAN PEMBAYARAN PAJAK USAHA MIKRO KECIL MENENGAH RM. Bramastyo KN; Enny Istanti
AKUNTANSI 45 Vol. 1 No. 2 (2020): Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Sumber pendapatan terbesar Indonesia berasal dari pajak. Pajak adalah pendapatan negara yang berpotensi dalam menciptakan keberhasilan dalam pembangunan nasional. Populasi dari penelitian ini adalah usaha mikro kecil menengah yang terdapat di KPP Pratama X dan Metode yang digunakan dalam pengambilan sampel adalah metode Sampling Purposive Data yang digunakan bentuk kuesioner (Questionare). Uji t menunjukkan bahwa thitung thitung > ttabel (5,383 > 1,678) dan tingkat signifikansi 0,000 maka hal ini membuktikan bahwa penerapan PP No. 23 Tahun 2018 mempunyai pengaruh signifikan terhadap kepatuhan pembayaran pajak usaha mikro kecil menengah. Simpulan bahwa kepatuhan pembayaran pajak usaha mikro kecil menengah tidak hanya berdasarkan penerapan PP No. 23 Tahun 2018 tetapi juga disebabkan oleh tingkat kesadaran masyarakat dalam membayar pajak cukup tinggi walau tidak semua wajib pajak usaha mikro kecil menengah membayar pajak tepat waktu.

ANALISIS LAPORAN KEUANGAN DAN INDIKATOR KEBANGKRUTAN UNTUK MENILAI KINERJA KEUANGAN SERTA KELANGSUNGAN PADA PT BAYU BUANA Tbk Enny Istanti; RM Bramastyo Kusumo Negoro
AKUNTANSI 45 Vol. 2 No. 2 (2021): Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

In today's tight business competition, many companies always want to stay afloat from business competitors. This research is a qualitative descriptive study with an approach that is carried out using quantitative data calculations in the form of financial statements. From the analysis, it shows that the financial performance of PT Bayu Buana Tbk in 2008 to 2012 can be said to be still not good. Where in terms of liquidity ratios and leverage ratios, the company is still not able to pay off its obligations. For the analysis of bankruptcy indicators, the results obtained from 2008 to 2012, the company is classified as a very healthy company or does not experience financial difficulties or bankruptcy.

ANALISIS ROA, DEBT TO ASSET RATIO, DAN CURRENT RATIO TERHADAP KONDISI FINANCIAL DISTRESS PADA PT TRI BANYAN TIRTA TBK TAHUN 2016-2020 Enny Istanti; Nova Retnowati; Claudia Tamara Herman
AKUNTANSI 45 Vol. 3 No. 1 (2022): Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/akuntansi45.v3i1.195

Perkembangan ekonomi saat ini sangat pesat dikarenakan adanya globalisasi yang membuat setiap perusahaan harus mampu bersaing untuk memberikan yang terbaik bagi pelanggannya. Tujuan yang ingin dicapai oleh penulis melalui penelitian ini adalah untuk mengetahui sejauh mana rasio keuangan dapat digunakan sebagai alat untuk menghitung kondisi financial distress pada PT Tri Banyan Tirta Tbk. Jenis penelitian yang digunakan dalam penelitian ini adalah menggunakan kualitatif. Hasil dari penelitian ini adalah nilai rasio ROA, debt to asset ratio, serta current ratio milik PT Tri Banyan Tirta Tbk tahun 2016-2020 berada dalam kondisi yang buruk. Simpulan pada penelitian ini adalah semakin besar utang yang dimiliki perusahaan, maka akan memperburuk kondisi rasio keuangan perusahaan. Namun hal tersebut belum tentu mempengaruhi apakah perusahaan akan mengalami kondisi financial distress atau tidak.

PERANAN AUDIT INTERNAL DALAM MENUNJANG EFISIENSI DAN EFEKTIVITAS SISTEM PENGENDALIAN INTERN PENGGAJIAN PADA PT TEMPRINA MEDIA GRAFIKA DI GRESIK Sutopo; Enny Istanti; Ruchan Sanusi; Nurul Iman; Elly Yuniar Nitawati
AKUNTANSI 45 Vol. 3 No. 1 (2022): Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/akuntansi45.v3i1.220

Setiap perusahaan mempunyai kewajiban terhadap karyawan untuk memberikan gaji sebagai imbalannya, karena gaji merupakan hal yang sangat penting dan bisa mempengaruhi jalannya proses produksi. tujuan dilakukan penelitian ini adalah sebagai berikut: 1. Untuk mengetahui pelaksanaan audit internal pada PT. Temprina Media Grafika, 2. Untuk mengetahui efisiensi dan efektivitas sistem pengendalian internal penggajian pada PT. Temprina Media Grafika. Dan 3. Untuk mengetahui seberapa besar peranan audit internal dalam menunjang efisiensi dan efektivitas sistem pengendalian internal penggajian pada PT. Temprina Media Grafika. Pendekatan yang digunakan adalah pendekatan kualitatif, yaitu pendekatan yang menggunakan data atau informasi yang berupa keterangan yang diberikan narasumber dan hasil pengamatan. Hasil penelitian adalah Pelaksanaan Audit internal pada PT Temprina Media Grafika sudah memadai, dan Keberadaan audit internal sangat berperan dalam menunjang efisiensi dan efektivitas pengendalian intern penggajian pada PT Temprina Media Grafika.

PENERAPAN METODE FULL COSTING UNTUK MENENTUKAN HARGA POKOK PRODUKSI ( STUDI KASUS PETERNAKAN BEBEK) DI SIDOARJO Enny Istanti
AKUNTANSI 45 Vol. 3 No. 2 (2022): Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/akuntansi45.v3i2.358

The progress of the business world is currently moving rapidly regardless of the size and development of the industrial sector which also plays an important role in the economic sector. The purposes of this study are 1. To find out how the implementation of the Full Costing method of duck farmers in determining the cost of production, 2. To find out the amount of the cost of production in the duck farming business and 3. To find out whether the calculation of the cost of production based on the full costing method has an effect on increase in profit. A qualitative approach is a research method that produces descriptive data in written or oral form from people and observable behaviors. The cost of egg production per kilogram obtained using the full costing method in the 2020-2021 period is Rp. 16,177.77/kg. The method of calculating the cost of production using the full costing method would be better used by duck farmers, if you want to get a more accurate profit based on accounting calculations, because this method has included all costs, including depreciation of equipment and depreciation of cages.

Perilaku Keuangan Generasi Milenial: Memahami Pola Pengambilan Keputusan Keuangan pada Generasi Digital Enny Istanti; Andrianto Andrianto; RM Bramastyo KN
AKUNTANSI 45 Vol. 6 No. 1 (2025): Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/akuntansi45.v6i1.4209

The millennial generation, born between 1980 and 2000, is currently the focus of attention in various aspects of life, including in terms of financial behavior. This study aims to analyze the financial behavior of the millennial generation and identify factors that affect the financial behavior of the millennial generation, such as financial literacy, lifestyle, technology and social media, and the social environment. This study uses a qualitative approach with a survey method. Data was obtained through interviews with millennial generation respondents. The millennial generation tends to be more comfortable using digital platforms to manage their finances, including mobile banking and investment applications. The millennial generation has a tendency to prioritize experiences and lifestyles over the accumulation of traditional assets. Those who have higher education and stable jobs tend to exhibit more planned and long-term oriented financial behavior. One of the main findings is the significant influence of digital technology on the financial behavior of the millennial generation. Financial influencers on social media have a significant influence on the investment decisions of the millennial generation. This can explain some patterns of financial behavior that seem irrational from a traditional economic perspective.

Co-Authors Agripina, Ailsa Agus Mahmdi Akbar Fadhillah, Maulana Ali Muhdor Amaliyah Amiartuti Kusmaningtyas Andrianto Andrianto Andrianto Andrianto Anis Ratih Mariana Anis Yuli Astutik Anita Sanana Arimbi Dwimita Putri, Devina Asmawan, Darul Asmie Poniwatie, Asmie Aulya Yunitasari, Dwi Ayuningtyas, Fitri Bambang Karnain Bramastyo Kusumo Bramastyo Kusumo Negoro Bramastyo Kusumonegor Bramastyo Kusumonegoro Budiyanto, Satrio Cholifah Cholifah Claudia Tamara Herman Daengs GS , Achmad Dewi Alviana Dewi, Rina Diana Zuhro Diana Zuhroh Dody Suhermawan Dwi Nugroho, Alfian Dwi Prasetyo Ekantoro, Julyanto Elly Yuniar Nitawati Fauzan Firaus, Azka Firmansyah, Moch. Rachmandany GS , Achmad Daengs GS*, Achmad Daengs Handayan, Erna Hariyanie, Erni Haryono Haryono Hermawan Febrianto , Agung Hwihanus I Gede Wiyasa Indah Noviandari Indah Noviandari Indriana Kritiawati Iwan Abadi Junaidi, Muhamad Karnain, Bambang KN, RM Bramastyo Kristiawati, Indiana Kristiawati, Indriana Kurnia Budiawan, Nadjib Kusumo Negoro, R.M. Bramastyo Kusumo Negoro, RM. Bramastyo Mahjudin Mahjudin Maulana Syahputra, Aditya Maulana Wibowo, Ariel Maulana, Nur Mayrine Aulia Faustin Mila Priwanti Ningrum Moch Rachmandany Firmansyah Moch. Rachmandany Firmansyah Moch. Rizaldy Rahmansyah Moh. Fatkhur Rohman Muhamad, Pagi MUHAMMAD ILHAM Muslichah Erma W Muslichah Erma Widiana Musriha Musriha Nada Kusnendar, Ahmad Nanis Susanti Nansa Anwar, Ulis Negoro, Bramastyo Kusumo Negoro, Bramstyo Kusumo Nisa Widhawati Nova Retnowati Nur Baitti, Silvi Nuri Annisa Nuroini, Indi Nurul Iman Nurul Qomari Nurun Ala, Hindun Pandu Widodo, Hesti Prada, Arys Pranoto, Imam Aji Prasta, Vamilia Indah Pribadiyono Pribadiyono Purnama Putra , Nuzul Putri Ilhami, Ginaris Qomari, Nurul R Dimas Adityo Rachmansyah, Moch. Rizaldy Rahayu Dinda Rahayu, Sintia Ramadhan, Alfajri Retno Susanti Rina Dewi Riyadi Nugroho RM Bramastyo KN RM Bramastyo Kusumo Negoro RM. Bramastyo KN Rofi Ariansyah, Muhammad Ruchan Sanusi Ruhan Sanusi Sanusi, Ruchan Savira Aisyah Savitri Ashifa Diastuti Sindy Devi Indriani Siti Mujanah Soegeng Suprayitno, Halim Sugiharto Sugiharto Sugiharto Suherman, Achmad Daengs Gatot Sumiati Sumiati Sutini Sutini Sutini Sutini, Sutini SUTOPO Sutopo Sutopo Syafi'i Syafi'i Tri Ginanjar Laksana Ulfah, Firdaus Sururia Wiyasa, I Gede Yanuardi Leksono, Fatur Zuhro, Diana

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