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All Journal Jurnal Ilmiah Wahana Akuntansi IMPROVEMENT: Jurnal Ilmiah untuk peningkatan mutu manajemen pendidikan Jurnal Akuntansi dan Keuangan JURPIKAT (Jurnal Pengabdian Kepada Masyarakat) Transekonomika : Akuntansi, Bisnis dan Keuangan Profit: Jurnal Manajemen, Bisnis dan Akuntansi Jurnal Indonesia Sosial Sains Jurnal Akuntansi, Perpajakan dan Auditing JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Jurnal Ekonomi Manajemen Dan Bisnis (JEMB) Ekopedia: Jurnal Ilmiah Ekonomi Jejak digital: Jurnal Ilmiah Multidisiplin IJEMA Journal of Business Innovation and Accounting Research Optimal: Jurnal Ekonomi dan Manajemen
Diah Armeliza
Unknown Affiliation
Humanities Astronomy Biochemistry, Genetics & Molecular Biology Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Earth & Planetary Sciences Economics, Econometrics & Finance Education Energy Environmental Science Immunology & microbiology Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Neuroscience Physics Public Health Social Sciences Other

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Financial Performance Analysis of Local Government in Managing the Regional Revenue and Expenditure Budget (APBD) in Bogor Regency Annisa Alfiani; Diah Armeliza; Hafifah Nasution
Journal of Business Innovation and Accounting Research Vol. 2 No. 3 (2025): Journal of Business Innovation and Accounting Research
Publisher : PT. BATARI EDU CALYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56442/h23web39

Abstract

This study aims to analyze the financial performance of the local government in managing the Regional Revenue and Expenditure Budget (APBD) of Bogor Regency, as well as to examine the supporting and inhibiting factors affecting such performance. The object of this research is the Bogor Regency Local Government. This study employs both secondary and primary data using a descriptive quantitative approach. The results indicate that the financial performance of the Bogor Regency Government during the period 2017–2022, measured using the decentralization degree ratio, falls into the “moderate” category, as it has not yet been able to fully finance governmental activities independently. The expenditure harmony ratio suggests that government spending has not been fully oriented toward capital or development expenditure. Furthermore, the regional dependency ratio remains very high, indicating strong reliance on central government transfers. However, the regional independence ratio is categorized as “moderate,” reflecting a gradual reduction in dependence on central government assistance. The effectiveness ratio of local own-source revenue (PAD) is optimal, demonstrating the government's ability to mobilize revenue in accordance with planned targets. The efficiency ratio indicates successful cost control in revenue collection, while both revenue and expenditure growth ratios show positive trends. Supporting factors for financial performance include improved employee competence, enhanced public service delivery, and better coordination with the central government, particularly regarding financial information systems and digital public services. Meanwhile, inhibiting factors include limitations in human resources, suboptimal financial administration systems, and the fact that PAD has not yet become the primary source of regional revenue.
PENGARUH STRATEGIC MANAGEMENT ACCOUNTING, SUPPLY CHAIN PERFORMANCE DAN CUSTOMER VALUE PADA FIRM FINANCIAL PERFORMANCE M. Farian Thaib I.; Unggul Purwohedi; Diah Armeliza
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 3 No. 4 (2023): July 2023
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v3i4.497

Abstract

Indonesia is one of the countries in Southeast Asia with a high GDP. However, Indonesia's logistic performance is not very impressive, ranking 46th out of 160 countries with an index of 3.15, still falling behind Singapore, Thailand, and Malaysia. This phenomenon could be attributed to a lack of supply chain configuration. Supply chain management involves how firms manage their resources as inputs, which are then processed to become products or outputs. Furthermore, in the field of strategic management, researchers have noted that firms in emerging countries are increasingly moving away from strategic management accounting (SMA), primarily due to its high cost and the need for experts to conduct SMA. However, it's worth noting that SMA includes supply chain configuration as a means to reduce costs and improve efficiency. SMA is not just about managing costs; it also focuses on enhancing performance from the customer's perspective, emphasizing Customer Value. Customer Value is a technique for boosting a firm's performance by strengthening customer relationships. Given the limited research in emerging countries, especially in Indonesia, this topic warrants further investigation. This research aims to analyze the effects of strategic management accounting, supply chain performance, and Customer Value on a firm's financial performance. Using a quantitative approach (SEM-PLS), 100 samples from Small and Medium Enterprises (SMEs) in Kota Bogor were tested. The results indicate that strategic management accounting has a negative effect on Firm Financial Performance, while Supply Chain Performance and Customer Value have positive effects on Firm Financial Performance.
Peningkatan Pengelolaan Keuangan UMKM melalui Workshop Penyusunan Laporan Keuangan untuk Mendukung Pertumbuhan Ekonomi Dwi Handarini; Septi Nurmalita; Diah Armeliza; Adam Zakaria; Vanesa Amalia Duati; Fakhri Salman Alparisi
JURPIKAT Vol 7 No 1 (2026): 7.1 2026
Publisher : Politeknik Piksi Ganesha Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37339/jurpikat.v7i1.2957

Abstract

This community service program aims to improve the ability of Micro, Small, and Medium Enterprises (MSMEs) to prepare simple financial statements and understand the importance of business legality through simple technology-based training. The program was conducted in Rawamangun, East Jakarta, involving young entrepreneur partners such as Cdj Gallery, Fisy Tee, Wrappedinlove.idn, Aroma Kue, Dough and HA, Nyameal Ajaa, and SMK Sahid Jakarta Pastry & Bakery. The main challenges faced by the partners included low financial literacy, the mixing of personal and business finances, and limited use of digital financial recording. The program was implemented through five stages: socialization, financial statement preparation training, implementation of a simple financial statement template, mentoring, and evaluation. A participatory approach involved participants in transaction recording, income statement preparation, and simulations of obtaining a Business Identification Number (NIB) through the Online Single Submission (OSS) system. Evaluation results showed improved understanding of basic accounting principles and awareness of business legality.
Pengaruh Proporsi Dewan Komisaris Independen, Profitabilitas, Ukuran Perusahaan Terhadap Pengungkapan Corporate Social Responsibility Muhammad Rizqi Ramadhan; Diah Armeliza; Ati Sumiati
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 6 No. 2 (2025): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0602.14

Abstract

This research aims to empirically examine the determinants of Corporate Social Responsibility (CSR) disclosure. Specifically, this study analyzes the influence of governance mechanisms (proportion of independent commissioners), financial performance (profitability), and company characteristics (company size) on the level of CSR transparency. Using a quantitative approach, this study analyzes panel data from 43 energy sector companies listed on the Indonesia Stock Exchange (IDX) during the 2021-2023 period (a total of 129 observations). Secondary data were collected from annual reports and sustainability reports. The level of CSR disclosure, as the dependent variable, was measured using a 50-item index from SEOJK No. 16/SEOJK.04/2021, and analyzed using a panel data regression model. The results of the F-test (Goodness of Fit) confirmed that the regression model used in this study was fit for further analysis. However, a partial analysis (t-test) yielded nuanced findings, namely that only company size was shown to have a positive and significant effect, confirming that larger companies tend to be more transparent. In contrast, the proportion of independent commissioners and profitability were found to have no significant impact. Therefore, it can be concluded that in the context of the Indonesian energy sector, operational scale is the primary driver of CSR transparency, while the effectiveness of independent board oversight and financial capacity are not proven to be determining factors.
Penyusunan Pedoman Akuntansi Dan Standar Operasional Prosedur (SOP) Pengelolaan Aset Tetap Yayasan Baiturrahim Djaelani Jakarta Selatan Ade Karimah; Ratna Anggraini; Diah Armeliza
Indonesian Journal of Economics Management and Accounting Vol. 3 No. 8 (2026): IJEMA - Agustus 2026
Publisher : PT. INOVASI TEKNOLOGI KOMPUTER

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

Abstract

Pengelolaan aset tetap pada organisasi nirlaba keagamaan memerlukan sistem administrasi yang terstruktur untuk menjamin akuntabilitas, transparansi, dan keberlanjutan pemanfaatan aset. Namun, Yayasan Baiturrahim Djaelani Jakarta Selatan belum memiliki standard operating procedure (SOP) dan pedoman akuntansi yang mengatur pengelolaan aset tetap wakaf maupun non-wakaf sehingga proses inventarisasi, pencatatan, dan pelaporan aset belum dilakukan secara sistematis. Proyek ini bertujuan menyusun standard operating procedure (SOP) pengelolaan aset tetap wakaf dan non-wakaf serta pedoman akuntansi yang sesuai dengan kebutuhan yayasan dan ketentuan akuntansi yang berlaku. Metode yang digunakan adalah pendekatan deskriptif dengan model pengembangan ADDIE yang dibatasi pada tahap analysis, design, dan development. Data dikumpulkan melalui observasi, wawancara, dan dokumentasi terhadap pengurus yayasan serta Dewan Kemakmuran Masjid sebagai informan utama. Hasil proyek menghasilkan empat produk, yaitu SOP Pengelolaan Aset Tetap Wakaf, SOP Pengelolaan Aset Tetap Non- Wakaf, Pedoman Akuntansi Aset Tetap Wakaf, dan Pedoman Akuntansi Aset Tetap Non-Wakaf yang disusun mengacu pada PSAK 216, PSAK 412, dan ISAK 335. Produk yang dihasilkan diharapkan menjadi pedoman operasional dalam pengelolaan aset yang lebih sistematis, terdokumentasi, transparan, dan akuntabel serta mendukung penyusunan laporan keuangan yayasan sesuai dengan standar akuntansi yang berlaku.
Perancangan Sistem Pencatatan Akuntansi Terintegrasi Berdasarkan SAK EP Pada Yayasan Pondok Pesantren Daarul Muta'alimin Putri Nabila Enov; Diah Armeliza; Dwi Kismayanti Respati
Indonesian Journal of Economics Management and Accounting Vol. 3 No. 8 (2026): IJEMA - Agustus 2026
Publisher : PT. INOVASI TEKNOLOGI KOMPUTER

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

Abstract

Yayasan pondok pesantren membutuhkan pencatatan yang tidak hanya merekam arus kas, tetapi juga mampu mengolah informasi piutang iuran santri, pembiayaan santri yang ditanggung, aset tetap, penyusutan, dan aktivitas unit usaha menjadi laporan keuangan yang dapat dipertanggungjawabkan. Penelitian ini bertujuan mengembangkan sistem pencatatan akuntansi terintegrasi berbasis Microsoft Excel berdasarkan prinsip pengakuan dan pengukuran SAK Entitas Privat serta penyajian laporan sesuai ISAK 335. Penelitian menggunakan metode Research and Development dengan model 4D yang meliputi define, design, develop, dan disseminate. Data diperoleh melalui observasi, wawancara, dan dokumentasi, kemudian sistem diuji menggunakan transaksi satu periode. Hasil pengembangan menghasilkan pencatatan satu pintu melalui Input_Jurnal yang terhubung dengan pemetaan akun otomatis, Rekap_Santri, Daftar_Aset, Rekap_Unit_Usaha, jurnal otomatis, pengolahan saldo, dashboard, dan lima komponen laporan keuangan. Uji coba menunjukkan transaksi dapat diproses secara seimbang sampai laporan siap cetak, sedangkan evaluasi pengguna menghasilkan penyempurnaan rekap unit usaha dari format bulanan menjadi tahunan. Sistem ini menyediakan alat bantu pencatatan yang lebih tertib, terintegrasi, mudah ditelusuri, dan sesuai dengan kebutuhan pertanggungjawaban keuangan entitas nonlaba.
Pengaruh Leverage, Financial Distress dan Firm Size terhadap Opini Going Concern Fahmy Fauzan Shiddieq; Diah Armeliza; Hafifah Nasution
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 3 No. 5 (2026): September
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v3i5.3017

Abstract

Tujuan dari penelitian ini yaitu untuk menguji secara empiris mengenai pengaruh leverage, financial distress dan firm size terhadap pemberian opini going concern. Metode penelitian yang digunakan adalah metode kuantitatif dengan menggunakan data sekunder berupa laporan keuangan perusahaan sektor consumer cyclicals yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2022-2024. Analisis data dilakukan menggunakan regresi logistik dengan bantuan microsoft excel dan SPSS Versi 26. Hasil pengujian menunjukan bahwa financial distress memberikan pengaruh positif dan signifikan terhadap opini going concern. Sementara, leverage dan firm size tidak memberikan pengaruh signifikan terhadap opini going concern. Temuan ini menunjukan bahwa financial distress menjadi faktor utama dipertimbangkan auditor dalam pemberian opini going concern sebagai mekanisme untuk mengurangi terjadinya asimetri informasi mengenai going concern perusahan antara manajemen dan pengguna laporan keuangan.
Pengaruh Likuiditas, Leverage, dan Ukuran Perusahaan terhadap Nilai Perusahaan pada Perusahaan Sektor Infrastruktur yang Terdaftar di BEI Periode 2022-2025 Farah Azrabella Athalya; Ratna Anggraini; Diah Armeliza
Indonesian Journal of Economics Management and Accounting Vol. 3 No. 8 (2026): IJEMA - Agustus 2026
Publisher : PT. INOVASI TEKNOLOGI KOMPUTER

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

Abstract

Penelitian ini disusun guna mengkaji sejauh mana likuiditas, leverage, dan ukuran perusahaan memengaruhi nilai perusahaan pada emiten-emiten sektor infrastruktur yang tercatat di Bursa Efek Indonesia sepanjang periode 2022 hingga 2025. Metode kuantitatif menjadi landasan riset ini, melalui teknik purposive sampling hingga terkumpul 39 perusahaan menghasilkan 141 data pengamatan, setelah sebelumnya data ditransformasi dan diuji dari kemungkinan outlier. Proses pengolahan datanya mengandalkan metode regresi data panel yang dilakukan dengan EViews 13. Berdasarkan pengujian yang dilakukan, diketahui bahwa Current Ratio (CR) sebagai proksi likuiditas berhubungan negatif dengan nilai perusahaan, namun pengaruh tersebut tidak cukup kuat secara statistik untuk dikatakan signifikan. Kondisi berbeda ditunjukkan oleh Debt to Equity Ratio (DER) sebagai proksi leverage, terbukti memberi dampak positif dan signifikan terhadap nilai perusahaan. Variabel ukuran perusahaan, yang diukur oleh logaritma natural dari total aset, memberi pengaruh negatif dan signifikan terhadap nilai perusahaan. Rangkaian temuan tersebut memperlihatkan bahwa ketiga aspek, kondisi likuiditas, leverage, dan ukuran perusahaan memiliki pola keterkaitan tidak seragam terhadap pembentukan nilai perusahaan di industri infrastruktur. Temuan ini diharapkan bisa menjadi salah satu rujukan bagi pelaku usaha dalam mengoptimalkan tata kelola pendanaan dan pemanfaatan sumber daya, sebagai upaya mendukung nilai perusahaan secara berkelanjutan.
Rancangan Website Mku-Pay: Sistem Informasi Akuntansi Penerimaan SPP di Kuttab Tahfizhul Qur’an Miftahu Khairil Ummah Kota Bekasi Heru Dwiyanto; Unggul Purwohedi; Diah Armeliza
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 7 No. 2 (2026): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0702.15

Abstract

This study aims to design MKU-Pay as an accounting information system for Sumbangan Pembinaan Pendidikan (SPP) receipt management at Kuttab Tahfizhul Qur’an Miftahu Khairil Ummah, Bekasi City. Previously, SPP payments and records were managed manually through WhatsApp, SPP cards, and Microsoft Excel, requiring considerable time and increasing the risk of data errors. The study employed a descriptive Research and Development (R&D) method. System development used Rapid Application Development (RAD), consisting of Requirements Planning, Design Workshop, implementation, testing, and socialization. Data were collected through observation, interviews, and documentation, while system analysis used the PIECES framework. The resulting multi-user MKU-Pay website includes student data, billing, payment transactions, virtual accounts, receipt recording, and transaction information. Black-box testing showed that the main functions operated according to the design and user requirements. MKU-Pay is expected to support more structured, effective, and efficient SPP receipt management.
Pengaruh Investasi Hijau dan Kebijakan Dividen terhadap Nilai Perusahaan dengan Profitabilitas sebagai Moderasi Siti Halimatu Zahro; Diah Armeliza; Gentiga Muhammad Zairin
Profit: Jurnal Manajemen, Bisnis dan Akuntansi Vol. 5 No. 3 (2026): Agustus: Profit: Jurnal Manajemen, Bisnis dan Akuntansi
Publisher : UNIVERSITAS MARITIM AMNI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58192/profit.v5i3.5052

Abstract

The purpose of this study was to analyze This study aims to analyze the effect of green investment and dividend policy on firm value in the mining sector listed on the Indonesia Stock Exchange (IDX) for the period 2021–2024, with profitability as a moderating variable. The study employs a quantitative approach using panel data from 45 mining companies obtained through purposive sampling. Data were analyzed using E-Views 13 with Moderated Regression Analysis (MRA) on 155 valid samples. The results indicate that green investment has a significant negative effect on firm value, while dividend policy and profitability have no significant direct effect; however, profitability is proven to moderate and strengthen the effect of both green investment and dividend policy on firm value. These findings support the concept of conditional signal credibility within Signalling Theory, whereby green investment and dividends only serve as positive signals for investors when supported by adequate profitability. Practically, management should first ensure stable profitability before expanding green investment or distributing dividends, so that both policies effectively enhance firm value in the eyes of investors. Future research is recommended to extend the observation period, incorporate additional moderating variables such as firm size and corporate governance, and test the model across other sectors to examine the generalizability of these findings.
Co-Authors Absyirni Ari Gayo Achmad Fauzi Ade Karimah Adina Putri Annisa Alfiani Aqilah Hanifah Arbi Sukma Jaya Ati Sumiati Aurellia Bianda Sandri Cahyo Alfianto Charity Anggraeni CHOIRUL ANWAR Deva Ayu Pradani Dwi Handarini Dwi Kismayanti Respati Etty Gurendraw Etty Gurendrawati Fahmy Fauzan Shiddieq Fakhri Salman Alparisi Farah Azrabella Athalya Gentiga Muhammad Zairin Heru Dwiyanto Ika Fitriyanti Indah Muliasari Indra Pahala Istiasmidiati Wardiningrum M. Farian Thaib I. Muhammad Jeasen Allan Budy Kusuma Muhammad Rizqi Ramadhan Musyaffi, Ayatulloh Michael Nasution, Hafifah Neti Karnati Nuramalia Hasanah Pirnando Pirnando Putri Nabila Enov Raphita Bornok Yuliarta Pakpahan Ratna Anggraini Rayhan Suryoputro Rida Prihatni Sabrina Nurhaliza Safira Aura Cahyani Septi Nurmalita Siti Halimatu Zahro Siti Nurchaliza Sustresia Sihombing Syarafina Wahyudianti Taufik, Wage Muhammad Tresno Eka Jaya Unggul Purwohedi Vanesa Amalia Duati Zakaria, Adam