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Enny Istanti

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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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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.

OPTIMALISASI PENGGUNAAN MEDSOS BRANDING PRODUK UMKM DI DI DESA KALANGANYA KECAMATAN SEDATI SIDOARJO Enny Istanti; Agus Mahmdi
Jurnal Pengabdian Masyarakat Vol. 1 No. 1 (2022): April : Jurnal Pengabdian Masyarakat
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/abdimas45.v1i1.218

Social media is a media that is born and will continue to develop over time as one of the most popular alternatives for means of communication, interacting, sharing, participating, creating something new that is more impressive and also a means of working without being limited by space and time. . MSMEs are small business activities that can provide great benefits from the economic side. Social media is used by MSME actors to be bolder in promoting their products as a fast, effective and efficient marketing tool. With the existence of MSMEs, it is expected to be able to create jobs, increase income and encourage the realization of national stability. This community service activity is in the form of socialization and training on the development of MSME marketing in Kalanganyar Village through social media

Pengaruh Deskriptor Pembelian Terhadap Kebahagiaan Konsumen Muhammad Ilham; Mahjudin Mahjudin; Dody Suhermawan; Enny Istanti
Journal of Management and Creative Business Vol. 1 No. 4 (2023): Oktober : Journal of Management and Creative Business
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/jmcbus.v1i4.1617

The research highlights the results of a multivariable study on the influence of purchase descriptors on consumer happiness. Using a well-established consumer decision-making paradigm, participants were randomly assigned to hypothetical scenarios in which purchase descriptors were experimentally manipulated. The variables consumer happiness, subjective well-being, consumer choice, and additional consumer attitudes were used as outcome variables. There is evidence that participants varied in terms of consumer happiness based on the specific purchase description conditions they were assigned. This research contributes to the scientific literature on consumer decision making by adding clarity to the role of important purchase-related variables on consumer happiness.

Apakah Perilaku Belajar Dan Kecerdasan Spiritual Berpengaruh Terhadap Stres Belajar Mahasiswa Akuntansi? Moch. Rachmandany Firmansyah; Mahjudin Mahjudin; Dody Suhermawan; Achmad Daengs GS; Enny Istanti
Journal of Management and Creative Business Vol. 1 No. 4 (2023): Oktober : Journal of Management and Creative Business
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/jmcbus.v1i4.1618

The causes of stress in students can come from their academic life, especially from external demands and their own expectations. External demands can be in the form of coursework, course load, parents' demands to be successful in their studies, and social adjustments in the campus environment. Spiritual intelligence is able to encourage students to achieve success in their studies because spiritual intelligence is the foundation that encourages the effective functioning of intellectual intelligence and emotional intelligence. Study behavior (which consists of the habit of attending lessons, the habit of reading books, the habit of visiting the library, and the habit of taking exams) of a student greatly influences the continuity of his studies. This research is quantitative research in the form of a case study using multiple linear regression analysis methods. The results of data testing show that learning behavior can have a negative but not significant effect on college stress. The results of testing spiritual intelligence show that spiritual intelligence can have a negative but not significant effect on college stress.

PENGARUH KECERDASAN EMOSIONAL TERHADAP PRESTASI BELAJAR MAHASISWA FAKULTAS EKONOMI MANAJEMEN UNIVERSITAS BHAYANGKARA SURABAYA Enny Istanti
EKONOMIKA45 : Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan Vol. 3 No. 2 (2016): Juni : Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan
Publisher : Fakultas Ekonomi Universitas 45 Surabaya

Competition world's work is getting sharply due to the era of globalization. Many examples around prove that the person who had a degree of higher education not necessarily successful actively involved in the work force. Activity students in organization very influential on the development of emotional intelligence. Independent variables in this study is that emotional intelligence consists of self-control (X1), motivation (X2), and social skills (X3). While the dependent variable is Student Learning Achievement (Y). The population in this study were students of Economics Faculty of Management Prodi class 2008, 2009 and 2010 because the students were considered to have had a GPA that shows the results of their final semester who had traveled during the study as many as 84 students. The sampling technique used in this study using proportionate Stratified Random Sampling. Data analysis techniques used in this study is the multiple linear regression. The results obtained in this study are variables Self-Control, Motivation and Social Skills simultaneous effect of Learning on Student Achievement Management Faculty of Economics, University of Surabaya Bhayangkara because FHitung value (70 708) greater Ftabel (2.72). The results also showed that Self-Control (X1), motivation (X2) and Social Skills (X3) partially significant effect on Student Achievement Study Management Faculty of Economics, University of Surabaya Bhayangkara. The results also showed that Self-Control (X1), motivation (X2) and Social Skills (X3) partially significant effect on Student Achievement Study Management Faculty of Economics, University of Surabaya Bhayangkara. Variable that has a dominant influenceon the Student Learning Achievement Management Faculty ofEconomics, University of Surabaya is Bhayangkara motivation variable (X2).

Co-Authors - Hwihanus Agus Mahmdi Ali Muhdor Amaliyah Andrianto Andrianto Andrianto Andrianto Anis Ratih Mariana Anis Yuli Astutik Anita Sanana Anugrah Rossytasari Asmie Poniwatie, Asmie Bambang Karnain Bramastyo Kusumo Bramastyo Kusumo Negoro Bramastyo Kusumonegor Bramastyo Kusumonegoro Cholifah Cholifah Claudia Tamara Herman Dewi Alviana Diana Zuhro Diana Zuhroh Dody Suhermawan Dwi Prasetyo Elly Yuniar Nitawati Firmansyah, Moch. Rachmandany GS , Achmad Daengs Haryono Haryono I Gede Wiyasa Indah Noviandari Indah Noviandari Indriana Kritiawati Indriani Wuri Puspitasari Kristiawati, Indiana Kristiawati, Indriana Kusumo Negoro, R.M. Bramastyo Mahjudin , Mahjudin Mahjudin Mahjudin Mayrine Aulia Faustin Mila Priwanti Ningrum Moch Rachmandany Firmansyah Moch. Rachmandany Firmansyah Moch. Rachmanday Firmansyah Moch. Rizaldy Rahmansyah Moh. Fatkhur Rohman MUHAMMAD ILHAM Muslichah Erma W Muslichah Erma Widiana Musriha Musriha Nanis Susanti Negoro, Bramastyo Kusumo Negoro, Bramstyo Kusumo Nisa Widhawati Nisfatul Lailah Nova Retnowati Nuroini, Indi Nurul Amien Rosadisyam Nurul Iman Nurul Qomari Prasta, Vamilia Indah Pribadiyono Pribadiyono Qomari, Nurul R Dimas Adityo Rachmansyah, Moch. Rizaldy Rahayu Dinda Ramadhan Kurnia Iman Retno Susanti Rina Dewi RM Bramastyo KN RM Bramastyo Kusumo Negoro RM. Bramastyo KN Ruchan Sanusi Ruhan Sanusi S. Sugiharto Sanusi, Ruchan Savira Aisyah Savitri Ashifa Diastuti Sindy Devi Indriani Sugiharto Sugiharto Sutini Sutini SUTOPO Sutopo Sutopo Syafi'i Syafi'i Tjandra Wasesa Ulfah, Firdaus Sururia

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