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All Journal AKUNTABILITAS Jurnal Ilmu Pendidikan JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi IQTISHODUNA EL-MUHASABA Akuisisi : Jurnal Akuntansi Journal of Economic, Bussines and Accounting (COSTING) Gorontalo Accounting Journal JPEKBM (Jurnal Pendidikan Ekonomi, Kewirausahaan, Bisnis dan Manajemen) Jurnal Ilmiah Akuntansi Peradaban Jurnal Ekonomika dan Bisnis JCA (Jurnal Cendekia Akuntansi) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) J-ABDIPAMAS (Jurnal Pengabdian Kepada Masyarakat) PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal Ekonomika dan Bisnis Jurnal Ilmiah Bisnis dan Ekonomi Asia (Jibeka) Jurnal Akuntansi Kontemporer
Yona Octiani Lestari
Universitas Islam Negeri Maulana Malik Ibrahim Malang
Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Library & Information Science Social Sciences

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PENGARUH STRUKTUR MODAL, UKURAN PERUSAHAAN DAN AGENCY COST TERHADAP KINERJA PERUSAHAAN MANUFAKTUR TERDAFTAR DI BEI Isnan Murdiansyah; Nanik Wahyuni; Yona Octiani Lestari
Jurnal Ilmiah Akuntansi Peradaban Vol 6 No 1 (2020)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/jiap.v6i1.14472

Abstract

ABSTRAKPenelitian ini bertujuan untuk menguji pengaruh struktur modal, ukuran perusahaan serta agency cost terhadap kinerja perusahaan. Jenis penelitian yang digunakan penelitian explanatory. Obyek penelitian yang digunakan perusahaan manufaktur yang terdaftar di BEI tahun 2014-2018. Teknik pengambilan sampel menggunakan purposive sampling. Hasil penelitian menunjukkan leverage/struktur modal berpengaruh positif signifikan terhadap kinerja perusahaan, ukuran perusahaan tidak berpengaruh terhadap kinerja perusahaan serta agency cost tidak berpengaruh terhadap kinerja perusahaan perusahaan manufaktur yang terdaftar di BEI periode 2014-2018.Kata kunci: Struktur modal, ukuran perusahaan, agency cost dan kinerja perusahaan ABSTRACTThis study aims to examine the effect of capital structure, company size and agency cost on company performance. This type of research used explanatory research. The object of research used by manufacturing companies listed on the Indonesia Stock Exchange in 2014-2018. The sampling technique uses purposive sampling. The results showed leverage/ capital structure had a significant positive effect on company performance, company size had no effect on company performance and agency cost had no effect on the performance of manufacturing companies listed on the Indonesia Stock Exchange in the 2014-2018 period.Keywords: Capital structure, company size, agency cost and company performance.
Perancangan Sistem Informasi Akuntansi Penjualan Tunai Berbasis Web Pada UMKM Capitaleast Integra Kota Kupang Provinsi Nusa Tenggara Timur Fahzah Nur Aini; Yona Octiani Lestari
Jurnal Ekonomika dan Bisnis Vol 9 No 2 (2022): Jurnal Ekonomika dan Bisnis UNISS
Publisher : Fakultas Ekonomika dan Bisnis Universitas Selamat Sri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51792/jeb.Vol9.Jeb2.165

Abstract

Perkembangan teknologi membawa arus perdagangan menjadi luas dan berkembang, akibatnya banyak pelaku usaha mengikuti perkembangan tersebut untuk memperbaiki sistem kerja yang ada salah satunya sistem informasi penjualan. Perusahaan yang tidak memanfaatkan teknologi tentu menggunakan sistem manual, sejalan dengan sistem penjualan yang diterapkan pada Capitaleast Integra. Sistem manual dapat menimbulkan human error atau manipulasi data, maka tujuan dari penelitian ini adalah merancang sistem informasi akuntansi penjualan tunai berbasis website untuk mengatasi permasalahan yang ada. Jenis penelitian ini adalah penelitian kualitatif dengan pendekatan deskriptif. Subyek penelitian ini adalah pemilik dan pegawai bagian penjualan UMKM Capitaleast Integra. Teknik pengumpulan data meliputi observasi, wawancara, dan dokumentasi. Analisis data dalam penelitian ini menggunakan tahap analisis kualitatif, dimana pada tahap penyajian data dilakukan analisis pengembangan sistem dengan menggunakan pendekatan development life cycle systems development (SDLC). Hasil penelitian ini menunjukkan bahwa: (1) Sistem akuntansi penjualan tunai yang diterapkan oleh UMKM Capitaleast Integra masih sangat sederhana. (2) Perancangan sistem informasi akuntansi penjualan tunai berbasis web dianggap layak berdasarkan hasil analisis dengan menggunakan metode system development life cycle (SDLC).
Perancangan Sistem Informasi Akuntansi Penjualan Tunai Berbasis Web Pada UMKM Capitaleast Integra Kota Kupang Provinsi Nusa Tenggara Timur Fahzah Nur Aini; Yona Octiani Lestari
Jurnal Ekonomika dan Bisnis Vol. 9 No. 2 (2022): Volume 9 Nomor 2 November 2022
Publisher : Fakultas Ekonomika dan Bisnis Universitas Selamat Sri

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

Abstract

Perkembangan teknologi membawa arus perdagangan menjadi luas dan berkembang, akibatnya banyak pelaku usaha mengikuti perkembangan tersebut untuk memperbaiki sistem kerja yang ada salah satunya sistem informasi penjualan. Perusahaan yang tidak memanfaatkan teknologi tentu menggunakan sistem manual, sejalan dengan sistem penjualan yang diterapkan pada Capitaleast Integra. Sistem manualdapat menimbulkan human error atau manipulasi data, maka tujuan dari penelitian ini adalah merancang sistem informasi akuntansi penjualan tunai berbasis website untuk mengatasi permasalahan yang ada. Jenis penelitian ini adalah penelitian kualitatif dengan pendekatan deskriptif. Subyek penelitian ini adalah pemilik dan pegawai bagian penjualan UMKM Capitaleast Integra. Teknik pengumpulan data meliputi observasi, wawancara, dan dokumentasi. Analisis data dalam penelitian ini menggunakan tahap analisis kualitatif, dimana pada tahap penyajian data dilakukan analisis pengembangan sistem dengan menggunakan pendekatan development life cycle systems development (SDLC). Hasil penelitian ini menunjukkan bahwa: (1) Sistem akuntansi penjualan tunai yang diterapkan oleh UMKM Capitaleast Integra masih sangat sederhana. (2) Perancangan sistem informasi akuntansi penjualan tunai berbasis web dianggap layak berdasarkan hasil analisis dengan menggunakan metode system development life cycle (SDLC).
Pengaruh Penerapan Anggaran Berbasis Kinerja Terhadap Akuntabilitas Kinerja Pada Seluruh OPD Kabupaten Pamekasan Attamimi, Dafiq Fikri; Lestari, Yona Octiani
Akuisisi : Jurnal Akuntansi Vol 19, No 1 (2023)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v19i1.883

Abstract

The purpose of this study was to determine the effect of the implementation of performance-based budgeting on performance accountability in all OPD Pamekasan Regencies. The implementation of this performance-based budget uses four variables, namely, budget planning (X1), budget execution (X2), budget accountability (X3), and performance evaluation (X4). The study used primary data from a questionnaire distributed to several employees concerned as many as 139 respondents from all OPD as 38 OPD in Pamekasan Regency. This research uses multiple linear regression analysis methods. The results showed that budget execution and performance evaluation had an effect on performance accountability, while budget planning and budget accountability had no significant effect on performance accountability. The conclusion from the results of this study is that budget implementation and performance evaluation have a positive effect, while budget planning and budget accountability have a negative effect on the performance accountability of government agencies.
Development of Accounting E-module Based on Contextual Learning to Increase Student Interest in Learning Kusumadyahdewi, Kusumadyahdewi; Lestari, Yona Octiani; Ramadhani, Farah
Jurnal Ilmu Pendidikan Vol 30, No 1 (2024): June
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/um048v30i1p1-7

Abstract

This research aims to develop an accounting e-module for contextual-based learning to increase students' interest in accounting. This contextual learning connects accounting with the application of financial literacy, particularly in financial planning. The development research method utilizes the ADDIE development procedure model. Validation by media, material, and language experts, as well as feasibility trials, targets students from the class of 2022/2023 of the Social Sciences Education Study Program (Program Studi Pendidikan Ilmu Sosial - PIPS) at UIN Maulana Malik Ibrahim. Interest was measured using a questionnaire administered to both the experimental and control classes. The research results indicate that the interest of the experimental class was higher than that of the control class, demonstrating the effectiveness of using contextual-based e-modules in learning.
BUKTI INDEPENDENSI DAN KOMPETENSI AUDITOR TERHADAP KUALITAS AUDIT KAP DI KOTA SURABAYA: Etika Auditor Pemoderasi Murdiansyah, Isnan; Lestari, Yona Octiani
Jurnal Ilmiah Bisnis dan Ekonomi Asia Vol 17 No 3 (2023): Jurnal Ilmiah Bisnis dan Ekonomi Asia
Publisher : LP2M Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32815/jibeka.v17i3.1773

Abstract

The purpose of this study was to obtain empirical evidence of audit fees moderating the effect of auditor independence and auditor competence on audit quality with audit fees as moderating. The dependent variable in this study is audit quality, the independent variable in this study is the independence and competence of auditors, and the moderating variable in this study is the audit fee. The research was conducted at a Public Accounting Firm (KAP) in the city of Surabaya which is registered with the Indonesian Institute of Certified Public Accountants (IAPI) in 2022. This type of research is quantitative. The data in this study used primary data by distributing questionnaires. The sampling method used convenience sampling, which is a technique for selecting samples based on the number of people in the Public Accounting Firm. The data analysis technique used is Moderated Regression Analysis (MRA). The results of this study indicate that there is a significant positive effect of audit fees that moderate auditor independence and auditor competence on audit quality. The results of this study are expected to assist auditors in knowing the effect of improving audit quality in Public Accounting Firms.
Pengelolaan Limbah Pelapah Pisang Menjadi Produk Handycraft Bernilai Jual untuk Pemberdayaan Masyarakat di Kabupaten Malang Esy Nur Aisyah; Yona Octiani Lestari; M. Fatkhur Rozi
J-ABDIPAMAS (Jurnal Pengabdian Kepada Masyarakat) Vol 9, No 1 (2025): April 2025
Publisher : IKIP PGRI Bojonegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30734/j-abdipamas.v9i1.4991

Abstract

ABSTRACT Banana trees (stems) whose fruit has ripened will be cut to take the fruit, and the trunk will be thrown away as waste. If excessive, this waste can pollute the environment. It triggers our creativity to utilize the potential of banana stem waste to make it a creative work with high sales value—trying to instil an entrepreneurial spirit in the surrounding community for its natural potential. In Malang Regency, community service activities are carried out using a participatory action research (PAR) approach for millennials. Based on the performance of community service using banana stem waste, it can be concluded that: 1. Processing banana stems into raw materials can be done in several stages, including the process of searching and cutting banana trees, the process of removing banana stem stems, the drying process and the process of selecting banana stems as raw materials 2. Crafts from dried banana stems can be made by opening an event and providing material on banana stem waste, practising making crafts, assisting in making handicrafts, and closing and evaluating the practice results 3. The marketing system for handicraft products is carried out with offline marketing with word of mouth (wom) method, a marketing strategy carried out by parties independently to prospective customers, online marketing using Facebook and Instagram, and online marketing is a marketing communication activity using the internet media.Keywords: Separated Banana Stem Waste, Handicrafts, Participatory Action Research (PAR), Entrepreneurship, Community Empowerment  ABSTRAK Pohon pisang (pelepah) yang buahnya telah matang akan dipotong untuk diambil buahnya dan batangnya akan dibuang begitu saja menjadi limbah. Jika berlebihan limbah ini dapat mencemari lingkungan. Dan hal inilah yang menjadi pemicu kreatifitas kita untuk berupaya memanfaatkan potensi limbah pelepah pisang Menjadikannya sebuah karya cipta yang bernilai jual tinggi. Mencoba untuk menanamkan jiwa kewirausahaan Masyarakat sekitar atas potensi alamnya. Kegiatan pengabdian Masyarakat di lakukan di Kabupaten Malang, dengan pendekatan Participatory action research (PAR) pada generasi millenial. Berdasarkan pelaksanaan pengabdian kepada masyarakat dengan menggunakan limbah pelepah pisang dapat disimpulkan bahwa: 1. Pengolahan pelepah pisang menjadi bahan baku dapat dilakukan dengan beberapa tahaoan antara lain adalah proses pencarian dan proses penebangan pohon pisang, proses pelepasan pelepah batang pisang, proses penjemmuran dan proses pemilihan pelepah pisang sebagai bahan baku 2. Pembuatan handycraft dari pelepah pisang kering dapat dilakukan dengan membuka acara dan memberikan materi mengenai limbah pelepah pisang, melakukan praktek pembuatan handycraft dan melakukan pendampingan dalam proses pembauatan handycraft dan penutupan dan evaluasi hasil praktek 3. Sistem pemasaran produk handycraft dilakukan dengan pemasaran secara offline dengan metode word of mouth (wom) adalah sebuah strategi pemasaran yang dilakukan oleh pihak-pihak secara independen kepada calon pelanggan, pemasaran secara online menggunakan facebook dan instagram, pemasaran online adalah kegiatan komunikasi pemasaran dengan menggunakan media internet.Kata Kunci: Limbah Pelepah Pisah, Handycraft, Participatory action research (PAR), Kewirausahaan, Pemberdayaan masyarakat
PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN DENGAN PROFITABILITAS SEBAGAI VARIABEL MODERASI (STUDI PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2019-2023) Aprilio Artanto; Yona Octiani Lestari
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 3 (2025): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v8i3.15203

Abstract

Corporate Social Responsibility (CSR) is defined as a company's commitment that involves sustainable practices and socio-environmental concerns, which not only reduce negative impacts but also improve the image and good relations with stakeholders. This study aims to analyze the influence  of corporate social responsibility on company value with profitability as a moderation variable in mining companies listed on the Indonesia Stock Exchange (IDX). This study uses a quantitative descriptive method using secondary data obtained through the official website of the Indonesia Stock Exchange (IDX), namely www.idx.co.id The sample of this study includes a total of 83 mining companies and 13 companies that meet the criteria for the period 2019-2023. The analysis method applied in this study was a moderation regression (MRA) analysis model. Profitability is used as a moderation variable to see if profits can strengthen or weaken the relationship between independent variables and the value of a company in a mining company. The results of hypothesis testing from this study prove that Corporate Social Responsibility and profitability show no significant influence on the company's value. Profitability is also not able to moderate the relationship between CSR and company values.
THE EFFECT OF PROFITABILITY, FINANCIAL LEVERAGE, COMPANY SIZE ON EARNINGS MANAGEMENT IN THE AUTOMOTIVE SUBSECTOR Aurel, Sofya Salwa; Lestari, Yona Octiani
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 9 No 2 (2025): Edisi Mei - Agustus 2025
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v9i2.5781

Abstract

Listed on the Indonesia Stock Exchange (BEI) over the years 2021–2023, this study aims to analyze the impact of profitability, financial leverage, and company size on profits management in the automotive subsector. In this quantitative research, PT Astra International Tbk, PT Astra Otoparts Tbk, and PT Gajah Tunggal Tbk are among the ten automotive firms that were selected using a purposive sampling process. The data used for this study came from yearly financial reports and was analyzed using SPSS software for multiple linear regression. Based on the data, it seems that firms with greater levels of debt are less likely to manipulate their profits. This might be because creditors are more vigilant in their surveillance of companies with high levels of debt. Contrarily, earnings management is unaffected by business size or profitability, which may indicate that enterprises are focusing on recovering from the epidemic rather than manipulating their financial statements. These results provide important insights for regulators and investors in comprehending the elements impacting the reliability of financial reporting, in addition to making theoretical contributions to the field of accounting. Financial reporting should be more open and honest, according to the study, and future research should look at other aspects including audit quality.
Implementasi E-Commerce Terhadap Efisiensi dan Efektivitas Usaha Kecil dan Menengah (Studi Kasus UMKM Kuliner di Jakarta) Qauzilqist, Shabrina; Lestari, Yona Octiani
Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol. 17 No. 3 (2025): Special Issue
Publisher : Faculty of Economics and Business, University of Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/permana.v17i3.858

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh implementasi e-commerce terhadap efisiensi dan efektivitas operasional UMKM sektor kuliner di Jakarta. Desain penelitian yang digunakan adalah kuantitatif, dengan menggunakan data primer yang dikumpulkan dari 207 responden UMKM dan dianalisis dengan Structural Equation Modeling (SEM) melalui SmartPLS. Temuan penelitian menunjukkan bahwa implementasi e-commerce memiliki dampak positif yang signifikan terhadap efisiensi, seperti pengurangan biaya, penghematan waktu, dan pencatatan transaksi otomatis dan efektivitas, termasuk perluasan jangkauan pasar, peningkatan pengambilan keputusan, dan kepuasan pelanggan. Namun, penelitian ini terbatas pada UMKM di sektor kuliner di Jakarta dan tidak mencakup sektor atau wilayah lain. Penelitian ini memberikan wawasan asli dengan menerapkan Technology Acceptance Model (TAM) untuk secara khusus mengevaluasi pengaruh adopsi e-commerce terhadap kinerja UMKM, memberikan implikasi praktis bagi para pelaku UMKM dan pembuat kebijakan untuk meningkatkan literasi digital dan pemanfaatan e-commerce yang strategis.
Co-Authors Aprilio Artanto Attamimi, Dafiq Fikri Aurel, Sofya Salwa Dwi Sulistiani Esy Nur Aisyah Fahzah Nur Aini Hafidz, Ahmad Ridho Isnan Murdiansyah Kusumadyahdewi, Kusumadyahdewi M. Fatkhur Rozi Nanik Wahyuni ‎ Qauzilqist, Shabrina Ramadhani, Farah Sultoni, Dimas Widyaswara, Noerma