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All Journal AKUNTABILITAS JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi IQTISHODUNA EL-MUHASABA KEUNIS 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) 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.
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.
DETERMINANT OF EFFECTIVE TAX RATE: INSTITUTIONAL OWNERSHIP AS MODERATING VARIABLE Widyaswara, Noerma; Lestari, Yona Octiani
Jurnal Akuntansi Kontemporer Vol. 17 No. 2 (2025)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v17i2.7308

Abstract

Research Purposes. This research examines how capital intensity, leverage, profitability, and sales growth influence effective tax rates, with institutional ownership as a moderating variable. The study measures these factors using Capital Intensity Ratio (CIR), Debt to Equity Ratio (DER), Return on Assets (ROA), Sales Growth (SG), and Institutional Ownership (KI). Research Methods Employing quantitative methodology, the analysis uses multiple linear regression on data from 38 food and beverage companies on the IDX between 2021-2023. These companies were identified through purposive sampling techniques. Research Results and Findings. The findings indicate that capital intensity and return on assets influence the effective tax rate, while debt-to-equity ratio and sales growth show no impact. Furthermore, institutional ownership successfully moderates how capital intensity and return on assets affect the effective tax rate. However, this institutional ownership fails to moderate the relationship between debt to equity ratio, sales growth, and the effective tax rate. Therefore, this research is expected to be useful for company management in order to find out what factors affect the amount of corporate tax payments and in an effort to streamline the company's tax burden according to applicable tax regulations. This research is also expected to be a source of reference and development material for further research in the future related to factors that affect the Effective Tax Rate in Indonesia.
The Influence of Good Corporate Governance on Financial Distress with Capital Structure as a Moderating Variable Hafidz, Ahmad Ridho; Lestari, Yona Octiani
Gorontalo Accounting Journal Volume 8 Number 1 April 2025
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32662/gaj.v8i1.3553

Abstract

This study aims to determine the effect of Good Corporate Governance on Financial Distress with Capital Structure as a moderating variable. The population in this study were all Islamic Commercial Banks registered with the Financial Services Authority (OJK) in the 2014-2022 period and the sample was determined using Purposive Sampling Technique. The data analysis technique used is Multiple Linear Regression and Moderation Regression. The results of the study indicate that partially only the Size of the Sharia Supervisory Board and the Composition of Independent Commissioners have a significant negative effect on Financial Distress, while in contrast to Company Size which shows a significant positive effect on Financial Distress. However, Capital Structure is not able to moderate the relationship between Good Corporate Governance and Financial Distress.
Analisis Cost Volume Profit (CVP) Sebagai Alat Perencanaan Laba: Studi pada UMKM Keripik Q-Jho, Poncokusumo Malang Sultoni, Dimas; Yona Octiani Lestari
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 6 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah (in Press)
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i6.2292

Abstract

MSMEs are in a positive trend with their numbers continuing to increase every year. In determining the selling price of MSME products, they must manage and plan their finances efficiently. Q-Jho Chips MSMEs have never used cost volume profit analysis in planning their profits. CVP analysis will help Q-Jho Chips MSMEs to understand the relationship between production costs, production volume, selling price and profits generated. By understanding this relationship, Q-Jho Chips MSMEs can make smarter decisions regarding setting selling prices, optimal production volumes and cost control strategies. The research method used is a descriptive qualitative research method. The location of this research was carried out at the , Q-Jho Chips MSMEs . The data analysis method used in this research is descriptive with a case study approach. Furthermore, in 2024 Q-Jho Chips wants to increase profits by 5%, so a cost volume profit analysis is carried out. According to the calculations that have been made, it can be seen that the sales that must be made in 2024 are IDR 227,608,575 and generate a profit of IDR 96,442,521.
Co-Authors Aprilio Artanto Attamimi, Dafiq Fikri Dwi Sulistiani Esy Nur Aisyah Fahzah Nur Aini Hafidz, Ahmad Ridho Isnan Murdiansyah Kusumadyahdewi, Kusumadyahdewi M. Fatkhur Rozi Maya Novitasari Moawiah Alghizzawi Nanik Wahyuni ‎ Ramadhani, Farah Shabrina Qauzilqist Sultoni, Dimas Syaiful Bahri Widyaswara, Noerma