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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 Jurnal Simki Economic Co-Value : Jurnal Ekonomi, Koperasi & Kewirausahaan International Journal Software Engineering and Computer Science (IJSECS) Sustainable : Jurnal Akuntansi Sustainability Science and Resources 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.
Mengungkap Faktor-Faktor yang Mempengaruhi Penerapan Target costing dalam Akuntansi Manajemen Anisa, Dwi Nur; Udiyani, , Kalis Tuenggarwati; Marina, Anna
Journal of Innovative and Creativity Vol. 5 No. 3 (2025)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

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

Abstract

Dalam era persaingan bisnis yang semakin kompetitif, setiap perusahaan dituntut untuk mampu menekan biaya produksi tanpa mengorbankan kualitas serta nilai produk yang dihasilkan. Salah satu metode yang banyak diterapkan dalam akuntansi manajemen untuk mencapai efisiensi biaya adalah target costing. Pendekatan ini menekankan penentuan biaya produksi berdasarkan harga jual yang ditetapkan oleh pasar serta tingkat laba yang diharapkan perusahaan. Dengan demikian, target costing tidak hanya berfungsi sebagai alat perhitungan biaya, tetapi juga sebagai strategi manajerial yang membantu pengendalian biaya sejak tahap awal perancangan produk hingga proses produksi agar efisiensi dan efektivitas dapat dicapai secara menyeluruh di seluruh lini operasional perusahaan. Artikel ini bertujuan untuk mengungkap dan menganalisis faktor-faktor yang memengaruhi penerapan target costing dalam akuntansi manajemen. Penelitian ini menggunakan pendekatan deskriptif kualitatif dengan metode studi literatur (library research) yang bersumber dari berbagai jurnal ilmiah, buku teks, serta publikasi akademik nasional maupun internasional yang relevan. Hasil kajian menunjukkan bahwa keberhasilan penerapan target costing dipengaruhi oleh faktor internal seperti komitmen manajemen puncak, kemampuan sumber daya manusia, dukungan sistem informasi akuntansi, serta budaya organisasi; dan faktor eksternal seperti kondisi persaingan pasar dan strategi bisnis perusahaan. Pemahaman terhadap faktor-faktor tersebut penting agar target costing dapat diterapkan secara efektif dalam meningkatkan efisiensi biaya, profitabilitas, serta daya saing perusahaan di pasar global.
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.
Analisis Financial Performance melalui Penilaian Efisiensi dan Stabilitas Keuangan PT. Wilmar Cahaya Indonesia pada Tahun 2019 - 2024 Laily, Ida Rif’atul; Amelia, Yuana; Marina, Anna
Jurnal Simki Economic Vol 8 No 2 (2025): Volume 8 Nomor 2 Tahun 2025
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/jse.v8i2.1209

Abstract

The purpose of this study is to analyze the financial performance of PT. Wilmar Cahaya Indonesia during the period 2019 to 2024 with a focus on assessing efficiency and financial stability. Efficiency and financial stability are measured based on financial ratio analysis including profitability ratio (Return on Asset/ROA) and activity ratio (Total Asset Turnover/TATO) to assess efficiency, while financial stability is assessed through the solvency ratio (Debt to Equity Ratio/DER) and liquidity ratio (Current Ratio). This study uses secondary data in the form of financial reports from companies listed on the Indonesia Stock Exchange (IDX) and is analyzed quantitatively descriptively to obtain a comprehensive picture of the company's financial condition for six years. The results of the study show that asset utilization efficiency (ROA) fluctuated, decreased but then recovered in 2024. An increase in TATO indicates an improvement in efficiency in generating income from company assets. The company's capital structure is relatively stable with a low DER. The liquidity ratio (Current Ratio) shows a good ability to meet short-term obligations, despite a significant spike in 2022. This study concludes that the financial performance of PT. Wilmar Cahaya Indonesia shows a diverse trend during the study period, so special attention is needed to optimally manage assets and debts and sustainability to improve business performance and sustainability.
Co-Authors Alamin, Muhammad Salman Bintang Rahmat Alwi, Muchamad Nurdin Amelia, Yuana Anggraeni . Anisa, Dwi Nur Ardiansyah, Mohammad Fredy Athabarani, Imazizah Azimah, Nanda Rif’atul Desipradani, Gita Fam, Soo-Fen Fatihah, Jihan Qurratul ‘Aini Febriyanti, Nor Maulidiya Fen, Fam Soo Firdiana, Rizka Farah Hindarto, Djarot Hiyatul Mubarokah, Fiky Imam wahdjono, Sentot Kurnoawati, Tri Laily, Ida Rif’atul Muhammad Fikry Oktaviani, Marista Rasulong, Ismail Sa'diyah, Halimatus Sabiluddin, M. Sa’diyah, Halimatus Sentot Imam Wahjono Sentot Imam Wahjono Udiyani, , Kalis Tuenggarwati Yudhakusuma, Dudi Yuni Ratnasari