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All Journal Journal of Economics, Business, & Accountancy Ventura JURNAL NUSANTARA APLIKASI MANAJEMEN BISNIS Account : Jurnal Akuntansi, Keuangan dan Perbankan BALANCE: Economic, Business, Management and Accounting Journal BASKARA: Journal of Business and Entrepreneurship Co-Value : Jurnal Ekonomi, Koperasi & Kewirausahaan International Journal Software Engineering and Computer Science (IJSECS) Sustainable : Jurnal Akuntansi Sustainability Science and Resources ASERSI : Jurnal Akuntansi Terapan dan Bisnis Indonesian Journal Economic Review (IJER) Jurnal Manajemen Sistem Informasi Journal of Innovative and Creativity Journal of Accounting and Financial Issue
Anna Marina
University of Muhammadiyah Surabaya
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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Innovative funding solution for special projects: Crowd funding Wahjono, Sentot Imam; Marina, Anna; Fikry, Muhammad; ., Anggraeni
Journal of Economics, Business, and Accountancy Ventura Vol. 18 No. 1 (2015): April - July 2015
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v18i1.383

Abstract

The aim of this paper is to examine the influence of crowd funding knowledge, applica-tion, platform, and project initiator toward successful crowd funding. This study conducted by quantitative approach, data have been collected with web-based ques-tionnaires via Kickstarter.com direct message and e-mail to 200 successful crowd funding project initiators as a sample and as much 152 sets questionnaire returned by a complete answer and should be analyzed further. Deployment and data collection take 3 month from October to December 2013. This study found evidence that crowd funding knowledge, crowd funding application, crowd funding platform, and project initiator has positive and significant relationship toward the success of crowd funding. The implication from this research is crowd funding can be a source of capital to finance the projects, not just rely on traditional sources of financing just like banking and capital markets. Crowd funding can be innovative funding solution.
EVALUASI PENERAPAN SISTEM PENGENDALIAN INTERNAL PETTY CASH PADA PT. SINERGI INTEGRA PERSADA Firdiana, Rizka Farah; Marina, Anna; Sa'diyah, Halimatus
SUSTAINABLE Vol 3 No 2 (2023): Volume 3, No.2 November 2023
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/stb.v3i2.20221

Abstract

Penelitian ini dilaksanakan dengan tujuan gunamengevaluasi penerapan sistem pengendalian internal petty cash PT. Sinergi Integra Persada apakah sudah berjalan secara optimal sesuai dengan sistem pengendalian internal COSO. Penelitian ini menggunakan pendekatan kualitatif dengan jenis penelitian deskriptif. Teknik pengumpulan data menggunakan observasi, wawancara dan dokumentasi.Uji keabsahan data menggunakan triangulasi sumber. Hasil evaluasi menunjukkan bahwa (1) komponen lingkungan pengendalian sudah berjalan dengan baik, (2) komponen penilaian resiko belum diterapkan dengan baik pada prinsip mengidentifikasi dan menganalisis resiko, (3) komponen aktivitas pengendalian belum diterapkan dengan baik pada prinsip pengembangan kegiatan pengendalian, (4) komponen komunikasi dan informasi belum diterapkan dengan baik pada prinsip komunikasi internal yang efektif, dan (5) komponen aktivitas pemantauan belum diterapkan dengan baik pada prinsip evaluasi berkelanjutan atau terpisah. Hasil penelitian dapat disimpulkan bahwa penerapan sistem pengendalian internal petty cash PT. Sinergi Integra Persada belum berjalan secara optimal hal ini terlihat adanya beberapa komponen dan prinsip sistem pengendalian internal COSO pada saat pelaksanaannya belum sepenuhnya dijalankan.
DETERMINE THE UNIT COST OF SECTION CAESAREA DELIVERY AT KENDANGSARI MERR MOTHER AND CHILD HOSPITAL SURABAYA Ratnasari, Yuni; Marina, Anna; Desipradani, Gita
SUSTAINABLE Vol 3 No 2 (2023): Volume 3, No.2 November 2023
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/stb.v3i2.20756

Abstract

ABSTRACT This study aims to determine the unit cost of cesarean section delivery at Kendangsari Merr Mother and Child Hospital Surabaya using the activity-based costing system method. Researchers use a qualitative research approach. The results showed that the calculation of the unit cost of cesarean section delivery can detail several fees of one particular action service by tracing the activity activities that occur during the service process so that it is very minimal if there are unexpected costs that arise for the needs of the action. Keywords:: cesarean section delivery, unit cost
INFLUENCE OF FINTECH, LIFESTYLE HEDONISM, AND PEERS ON THE FINANCIAL BEHAVIOR OF STUDENTS Ardiansyah, Mohammad Fredy; Marina, Anna; Sa’diyah, Halimatus
Journal of Accounting and Financial Issue (JAFIS) Vol 6 No 2 (2025): Journal of Accounting and Financial Issue (JAFIS)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24929/jafis.v6i2.4761

Abstract

Financial management behavior plays an essential role in students' lives, particularly in the face of evolving technology and modern lifestyle dynamics. This research investigates how Financial Technology, a hedonistic lifestyle, and peer influence affect the financial management behavior of accounting students at universities in Surabaya. Employing a quantitative approach with an explanatory research design, the study involved a sample of 370 accounting students chosen through purposive sampling. The data were analyzed using multiple linear regression with SPSS version 26. The findings reveal that Financial Technology exerts a positive and significant impact on students’ financial management behavior. In contrast, a hedonistic lifestyle demonstrates a significant negative impact, while peer groups contribute a positive and significant effect. Collectively, these three variables significantly influence the financial management behavior of accounting students.
Penerapan Sistem Informasi Akuntansi Syariah untuk Mematuhi Etika Bisnis Rumah Sakit Marina, Anna; Wahjono, Sentot Imam; Kurnoawati, Tri
Jurnal Nusantara Aplikasi Manajemen Bisnis Vol 6 No 1 (2021): Jurnal Nusantara Aplikasi Manajemen Bisnis
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/nusamba.v6i1.15747

Abstract

The implementation of a sharia accounting information system (SIA) is needed for hospitals that are owned and whose patients are Muslim. Especially for hospitals that have been certified under sharia, it is imperative to own and operate a sharia SIA. The use of Islamic SIA can increase stakeholder satisfaction, especially hospital patients. The purpose of this paper is to explain how the Integrated IT Program can simultaneously improve hospital performance. We use Unified Modeling Language (UML) to develop Sharia AIS. The location of the observation in the context of community service is Muhammadiyah Hospital in Lamongan. The computerized AIS program is developed using UML while the database server uses MySQL and PHP as compilers. The approach to this report is qualitative based. Data were collected by interview, outside observation, and relevant documentation. Review The findings of this report indicate an increase in performance in terms of: new patient registration, invoice creation, printing of financial reports, and monitoring of accounts receivable. The four indicators show performance in terms of shorter working hours. SIA Syariah continues to be developed until all computerized systems are integrated for better compliance with hospital business ethics.
Determinants of Earnings Persistence in Property and Real Estate Sector Companies Rusmawati, Zeni; Marina, Anna; Sya'ban, Ma'ruf
Jurnal Akuntansi Terapan dan Bisnis Vol 5 No 2 (2025): Desember
Publisher : Politeknik Negeri Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25047/asersi.v5i2.6417

Abstract

The current condition of the real estate property sector is fluctuating, depending on government stimulus, investors and public interest. Companies will survive and even thrive if they are able to maintain and secure future profits. This study examines whether operating cash flow, debt levels, accruals, sales volatility, and institutional ownership are factors that can affect earnings persistence. This study was conducted on real estate and property companies listed on the IDX for the 2020-2024 period totaling 78 companies with a total of 390 observations. This study uses agency theory and signal theory. The method used in this study is quantitative. The data analysis technique uses multiple linear regression processed with SPSS software. The results and conclusions of this study indicate that the factors that affect earnings persistence are operating cash flow, debt levels, accruals, sales volatility and institutional ownership have an influence on earnings persistence.
The Effect of Corporate Risk Disclosure, Company Size, Leverage, And Financial Expertise of The Board of Commissioners On Financial Performance Ayu Permatasari, Dania; Marina, Anna; Sa’diyah, Halimatus
Indonesian Journal Economic Review (IJER) Vol. 6 No. 1 (2026): March
Publisher : Divisi Riset, Lembaga Mitra Solusi Teknologi Informasi (L-MSTI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59431/ijer.v6i1.688

Abstract

This study aimed to determine the effect of corporate risk disclosure, company size, leverage, and the board of commissioners’ financial expertise on financial performance. The corporate risk disclosure variable is measured using a 37-item risk disclosure index. The company size variable calculation used the natural logarithm of total assets. The leverage variable measurement used the total debt-to-equity ratio. The board of commissioners’ financial expertise variable is measured using the proportion of board of commissioners with financial expertise to the total board of commissioners, while the financial performance variable is measured using return on equity (ROE). This research is quantitative, using panel data and analyzed using SPSS 26 software. The sampling technique used was purposive sampling, with mining companies listed on the Indonesia Stock Exchange (IDX) in 2020-2024 as the sample. The sample used in this study was 25 companies. The results of this study indicate that (1) there is a positive and insignificant effect of Financial Corporate Risk Disclosure on Financial Performance. (2) There is a positive and insignificant effect of Company Size on Financial Performance. (3) There is a positive and insignificant effect of Leverage on Financial Performance. (4) There is a positive and significant effect of the Financial Expertise of the Board of Commissioners on Financial Performance. (5) There is a simultaneous effect of Corporate Risk Disclosure, Company Size, Leverage, and Financial Expertise of the Board of Commissioners on Financial Performance.
Penggunaan Artificial Intelligence Dalam Pendidikan Akuntansi: Systematic Literature Review Arifin, Kezia Maysa; Fitriani, Riya; Marina, Anna
Journal of Innovative and Creativity Vol. 6 No. 1 (2026)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

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

Abstract

Perkembangan teknologi Artificial Intelligence (AI) telah mengubah paradigma pendidikan di berbagai negara, termasuk di Indonesia. Dalam konteks pendidikan akuntansi, AI tidak hanya mendukung proses pembelajaran tetapi juga mempengaruhi cara mahasiswa memahami konsep, melakukan analisis data, dan menyelesaikan permasalahan akuntansi secara sistematis. Penelitian ini bertujuan untuk merangkum dan menganalisis penggunaan AI dalam pendidikan akuntansi melalui Systematic Literature Review (SLR) dengan pendekatan PRISMA. Sebanyak 27 artikel ilmiah dari jurnal nasional terakreditasi SINTA dan jurnal internasional dianalisis untuk menggali tren, manfaat, tantangan, serta rekomendasi terkait penggunaan AI. Hasil penelitian menunjukkan bahwa integrasi AI mendorong peningkatan pemahaman konsep dasar akuntansi, memberikan pengalaman belajar yang lebih adaptif, dan meningkatkan kemampuan analisis mahasiswa. Namun, hambatan seperti keterbatasan literasi digital, kesiapan dosen, isu etika, serta infrastruktur teknologi masih menjadi kendala signifikan. Penelitian ini menyimpulkan bahwa AI perlu diintegrasikan secara bertahap dan terencana dalam kurikulum akuntansi agar mampu menghasilkan lulusan yang adaptif terhadap perkembangan revolusi industri 4.0 dan society 5.0.
Co-Authors Alamin, Muhammad Salman Bintang Rahmat Alwi, Muchamad Nurdin Amelia, Yuana Anggraeni . Ardiansyah, Mohammad Fredy Arifin, Kezia Maysa Athabarani, Imazizah Ayu Permatasari, Dania Azimah, Nanda Rif’atul Desipradani, Gita Fam, Soo-Fen Fatihah, Jihan Qurratul ‘Aini Febriyanti, Nor Maulidiya Fen, Fam Soo Firdiana, Rizka Farah Fitriani, Riya Hindarto, Djarot Hiyatul Mubarokah, Fiky Imam wahdjono, Sentot Kurnoawati, Tri Laily, Ida Rif’atul Muhammad Fikry Oktaviani, Marista Rasulong, Ismail Rusmawati, Zeni Sa'diyah, Halimatus Sabiluddin, M. Sa’diyah, Halimatus Sentot Imam Wahjono Sentot Imam Wahjono Sya'ban, Ma'ruf Yudhakusuma, Dudi Yuni Ratnasari