Article Per Year (5 Year)
p-Index From 2020 - 2025
1.152
P-Index
This Author published in this journals
All Journal Jurnal Ilmiah Mahasiswa FEB The International Journal of Accounting and Business Society Jurnal Inovasi Hasil Pengabdian Masyarakat (JIPEMAS) Jurnal Ilmiah Manajemen Kesatuan
Areta Widya Kusumadewi
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

Published : 8 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 8 Documents
Search

 1 
ANALISIS SISTEM INFORMASI AKUNTANSI SIKLUS PENDAPATAN (Studi Kasus Pada RSUD Dr. “X”) Areta Widya Kusumadewi; Helmy Adam
Jurnal Ilmiah Mahasiswa FEB Vol 3, No 1: Semester Ganjil 2014/2015
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (539.268 KB)

Abstract

This study aims to describe and analyze accounting information systems revenue cycle for general patients and Badan Penyelenggara Jaminan Sosial (BPJS) patient relating to the payment of Outpatient Installation, Inpatient Installation, and the Emergency Installation on RSUD Dr. “X” Hospital. This study is a descriptive qualitative research. This study is to explain the situation, analyze, and provide improved solutions to the problems that arise. Methods of data collection in this study using field research consisted of interviews, observation, and documentation. The results showed that the accounting information system of the revenue cycle is good but still not effectively linked to (1) advance and the money deposited while the general patient and BPJS patient, (2) differences in hospital rates with BPJS rates, (3)  the incompleteness of the procedure and flow chart. Recommendations of these problems is to improve and update the revenues and cash receipts procedures in order to support service activities.Keywords: Accounting Information Systems, Revenue Cycle, Hospital, BPJS.
The Impact of Corporate Social Responsibility Disclosure on Company Performance Adib, Noval; Alam, Muhammad Dimar; Nugraha, Rizky Aditya; Rachman, Helmy Aulia; Kusumadewi, Areta Widya
Jurnal Ilmiah Manajemen Kesatuan Vol. 13 No. 1 (2025): JIMKES Edisi Januari 2025
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v13i1.3040

Abstract

This study expands on the influence of Corporate Social Responsibility disclosure on firm performance, with a particular focus on advertising intensity as a moderating variable. Using a quantitative research approach, we employ multiple linear regression analysis to examine the relationship between financial performance and Corporate Social Responsibility practices. The sample consists of Indonesian public companies listed in the LQ45 index from 2019 to 2022. Our findings reveal that concealing Corporate Social Responsibility has a positive impact on firm performance, highlighting the beneficial effects of transparent Corporate Social Responsibility practices. However, advertising intensity does not moderate the relationship between Corporate Social Responsibility disclosure and firm performance. These results suggest that while disclosing Corporate Social Responsibility itself improves firm performance, the level of advertising intensity does not change this relationship. This study contributes to the understanding of the role of Corporate Social Responsibility in corporate strategy and offers insights for managers and policymakers in emerging markets such as Indonesia. Future research should explore additional moderating variables and expand the analysis to other market contexts to further validate these findings.
The Determinants of Students' Intentions to Use Artificial Intelligence-Based Mobile Investment Apps Pusposari, Devy; Rachman, Oktarian Aulia; Kusumadewi, Areta Widya
The International Journal of Accounting and Business Society Vol. 32 No. 3 (2024): The International Journal of Accounting and Business Society (December 2024 -
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ijabs.2024.32.3.720

Abstract

Purpose—This study investigated the determinants of students' intentions to use Artificial Intelligence-based Mobile Investment Apps known as Robo Advisors. Perceived ease of use, perceived usefulness, and perceived trust are the presumed determinants of students' intentions, directly and indirectly mediated by perceived attitudes. Design/methodology/approach —  The study employs a survey of 231 students of the Accounting Departments of Universitas Brawijaya, analyzed by the Partial Least Square method. Findings—The study's results revealed that the students’ intentions were directly affected by perceived usefulness and perceived attitudes, and perceived attitudes were affected by perceived ease of use, usefulness, and trust. Practical implications —  This finding implies that app developers should improve their app features and interactions with students to develop perceived ease of use and perceived trust. Originality/value—This study combines the Technology Acceptance Model and Theory of Trust to provide a firmer model for explaining students' intentions. Keywords —  Robo Advisor, mobile investment apps, Artificial Intelligence, investment, TAM. Paper type —  Research Paper
Peningkatan pengetahuan aspek perpajakan dan kualitas pengelolaan produk pada kelompok UMKM Prihatiningtias, Yeney Widya; Prabandari, Sri Palupi; Cahaya, Devi Nur; Kusumadewi, Areta Widya; Anggraeni, Octadila Laily; Nisa’, Karimatun; Rizkiyah, Ainul; Arasy, Fajar Hafidh
Jurnal Inovasi Hasil Pengabdian Masyarakat (JIPEMAS) Vol 4 No 1 (2021)
Publisher : University of Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33474/jipemas.v4i1.8674

Abstract

This community service activity is carried out to provide training and assistance to MSME groups that are members of the KSU Amangtiwi Malang City. This activity is carried out in relation to aspects of taxation and quality of product management, including aspects of trademark registration, food production certificates, foodstuff registration, halal label registration, and marketing methods. The hope is that these MSME players can stand up to their position in managing their products to enter the international market, as well as being orderly and obedient in tax administration. The method of implementing this activity combines online and offline to minimize the number of people gathering during the Covid-19 pandemi. The stages of the activities carried out were socialized and FGD (Focus Group Discussion) to identify initial needs; training in product management and marketing; assistance in trademark management; as well as training and assistance for MSME taxation and accounting. The activity was completed well and smoothly so that the participants were satisfied and This activity is assisted by this activity. Participants gain a better understanding of tax obligations and reporting procedures as well as an understanding of product management which includes trademark registration, SPP-IRT, BPOM and halal labels. Therefore, a follow-up program is needed so that assistance can be carried out inventively so that the participants are independent in managing their business.
ANALISIS SISTEM INFORMASI AKUNTANSI SIKLUS PENDAPATAN (Studi Kasus Pada RSUD Dr. “X”) Kusumadewi, Areta Widya; Adam, Helmy
Jurnal Ilmiah Mahasiswa FEB Vol. 3 No. 1
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to describe and analyze accounting information systems revenue cycle for general patients and Badan Penyelenggara Jaminan Sosial (BPJS) patient relating to the payment of Outpatient Installation, Inpatient Installation, and the Emergency Installation on RSUD Dr. “X” Hospital. This study is a descriptive qualitative research. This study is to explain the situation, analyze, and provide improved solutions to the problems that arise. Methods of data collection in this study using field research consisted of interviews, observation, and documentation. The results showed that the accounting information system of the revenue cycle is good but still not effectively linked to (1) advance and the money deposited while the general patient and BPJS patient, (2) differences in hospital rates with BPJS rates, (3)  the incompleteness of the procedure and flow chart. Recommendations of these problems is to improve and update the revenues and cash receipts procedures in order to support service activities.Keywords: Accounting Information Systems, Revenue Cycle, Hospital, BPJS.
Competitiveness Improvement in BUMDes Through Marketing Digitalization Ghofar, Abdul; Handaru, Wuri Cahya; Riza, Muhammad Faisal; Umam, Khoirul; Kusumadewi, Areta Widya; Larasati, Wahyu Kartika; Nafi’a, Insania; Aqila, Hafizh; Maharani, Cevira Dewi; Pratama, Fadhil Irvan; Jawo, Muhammed
The International Journal of Accounting and Business Society Vol. 31 No. 1 (2023): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ijabs.2023.31.1.727

Abstract

Purpose — The objectives of this research are (1) to create digital marketing strategies using SWOT analysis, (2) to create information channels as digital marketing media using websites, and (3) to strengthen the image and governance of BUMDes Mitra Sejati of Kucur village, which has managed several business units and was affected by the COVID-19 pandemic. Design/methodology/approach — This research uses the qualitative method with the case study and interview approach, so the results are analytical and descriptive in nature. The population of this research is Village-Owned Enterprises throughout Indonesia, and the sample is BUMDes Mitra Sejati, a village-owned enterprise located in Kucur village of Dau sub-district in Malang regency. The village government manages this organization. Findings—BUMDes Mitra Sejati's growth is hampered by ineffective governance, the unavailability of suitable marketing and promotion media for the village's products and tourist destinations, and poor product branding and innovation. Practical implications — This research helps the enterprise optimize digital marketing, which other BUMDes in Indonesia. can also utilize Originality/value — This article presents a case of digital marketing applied by BUMDes in Indonesia so that it can provide an example of the sub-optimal use of digital marketing that reduces BUMDes revenue. Paper type — Case study
Optimizing The Marketing Activities of Koperasi Jasa Pegawai Republik Indonesia (Kjpri) Of Universitas Brawijaya Through The Adoption Of Digital Technology Rusydi, M. Khoiru; Handaru, Wuri Cahya; Riza, Muhammad Faisal; Umam, Khoirul; Kusumadewi, Areta Widya; Fitriana, Defi; Bilqisa, Yayang; Fauzia, Viramashita Ellena; Maesa, Sulton; Larasati, Wahyu Kartika; Jawo, Muhammed
The International Journal of Accounting and Business Society Vol. 31 No. 2 (2023): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ijabs.2023.31.2.744

Abstract

Purpose — The objective of this research is to optimize the marketing activities of Universitas Brawijaya’s Koperasi Jasa Pegawai Republik Indonesia (KJPRI UB) by utilizing digital technology through (1) identification of main problems using SWOT analysis on their website to identify the most suitable digital marketing strategy to be applied in the cooperative, (2) system enhancement and menu addition in their website, and (3) gradual socialization and assistance to ensure their business development. Design/methodology/approach — This qualitative case study uses the interview approach, so the results are analytical and descriptive in nature. The population of this research is all KJPRI throughout Indonesia, and the sample is KJPRI UB, which is located in Malang, East Java, Indonesia. Findings — This study finds that KJPRI UB has no features that provide convenience for their customers. Furthermore, changes from KPRI UB to KJPRI UB have required the cooperative to pay more attention to brand awareness through digital marketing. Practical implications—The results of this research can optimize the role of digital marketing in KJPRI UB, which also applies to other KJPRIs in Indonesia. Originality/value —This article presents digital marketing issues in KJPRI UB so that it can provide an example of digital marketing optimization for other KJPRI. Paper type — Case study
Empowering MSME Through Socialization and Training in Producing Simple Financial Reports in Tourism Villages Ghofar, Abdul; Khoirul Umam Hasbiy; Wuri Cahya Handaru; Mirna Amirya; Areta Widya Kusumadewi; Wahyu Kartika Larasti; Jawo, Mohammed
The International Journal of Accounting and Business Society Vol. 31 No. 3 (2023): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ijabs.2023.31.3.795

Abstract

Aim - The aim of exists article This are (1) Increase MSME skills and understanding of making report finance simple For help they manage business they with more efficient (2) Encouraging MSMEs to operate practice more business _ transparent with provide report more finances _ accurate (3) Helping MSMEs in Tourism Villages Attack to own more access _ Good to source Power finance , like loans and support from the bank or institution finance other , with own report more finances _ good .Method - This article use method qualitative with approach studies case , so the result nature analytical and descriptive . Population from study This is a tourist village throughout Indonesia and is becoming sample study This is a Tourist Village Attack in the District Blitar , East Java.Findings - Moderate obstacles faced by MSME actors in Tourism Villages attack that is majority MSME actors not yet do recording on transaction required income and expenses _ in the production process so that understanding about importance making report finance still very lacking .Implications Practical - This article help MSME actors in understand importance make report finance simple as tool For monitor performance business from time to time as well as increase quality of MSMEs in Tourism Villages Attack , as form contribution to growth economy local which can also be done practiced by all perpetrator business in Indonesia.Originality - This article explained problems faced by MSMEs especially _ _ about literacy finance so that Can give example Not yet optimally understanding importance make report finance simple can reduce supposed profits _ Can maximized .
Co-Authors Abdul Ghofar Aqila, Hafizh Arasy, Fajar Hafidh Bilqisa, Yayang Cahaya, Devi Nur Devy Pusposari Fauzia, Viramashita Ellena Fitriana, Defi Handaru, Wuri Cahya Helmy Adam Jawo, Mohammed Jawo, Muhammed Khoirul Umam Khoirul Umam Hasbiy Larasati, Wahyu Kartika M. Khoiru Rusydi Maesa, Sulton Maharani, Cevira Dewi Mirna Amirya Muhammad Dimar Alam Muhammad Faisal Riza Nafi’a, Insania Nisa’, Karimatun Noval Adib Octadila Laily Anggraeni, Octadila Laily Pratama, Fadhil Irvan Rachman, Helmy Aulia Rachman, Oktarian Aulia Rizkiyah, Ainul Sri Palupi Prabandari Wahyu Kartika Larasti Wuri Cahya Handaru Yeney Widya Prihatiningtias