Article Per Year (5 Year)
p-Index From 2021 - 2026
1.376
P-Index
This Author published in this journals
All Journal JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Account : Jurnal Akuntansi, Keuangan dan Perbankan Jurnal Ilmiah Edunomika (JIE) Jurnal Sains Terapan : Wahana Informasi dan Alih Teknologi Pertanian Review of Applied Accounting Research JAKBS
Eka Merdekawati
Accounting Study Program, Vocational School, IPB University, Bogor, Indonesia
Agriculture, Biological Sciences & Forestry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Veterinary

Published : 9 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 9 Documents
Search

 1 
Perbandingan Penerapan Sistem Akuntansi Konvensional dengan Sistem Akuntansi Berbasis Komputer pada Perusahaan Dagang Uding Sastrawan; Ratih Pratiwi; Eka Merdekawati
Jurnal Sains Terapan : Wahana Informasi dan Alih Teknologi Pertanian Vol. 2 No. 1 (2012): Jurnal Sains Terapan, Volume 2, Nomor 1, Tahun 2012
Publisher : IPB University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (426.178 KB) | DOI: 10.29244/jstsv.2.1.67-74

Abstract

The implementation of conventional accounting system is based on the accounting records which are done manually (paper work). In contrast, the implementation of computer-based accounting system is an impact of the development of science and technology. Therefore, the manually accounting records can be replaced by computersin terms of data processing of daily transactions to financial reports. The purposes of this research are firstly to determine the implementation of conventional accounting system at UD. Mekarsari.  Secondly is to determine the implementation of computer-based accounting system in PD. Cimanggu Jaya. Lastly is to compare  those two accounting systems which have been applied to the two companies. The difference of those two models of accounting system can be seen from the output of the accounting records. All variables or sub systems that run on those two trading companies with different accounting recording system is the study of assessment of the implementation between conventional accounting system and computer accounting systems so that two accounting systems can be compared. Last stepistoprovidere commendations for improvement in the implementation ofthe accounting system for more efficiency and effectiveness when applied in the trading companies. Based on the results and discussion, it can be summarized as follows: 1). The application of conventional accounting systems at UD. Mekar Sari is still simple.   2). The application of computer-based accounting system at PD. Cimanggu Jaya has formed separate functions, all transactions are recorded in the printed serial numbered transaction receipt, and has done journal recording to generate financial reports using computer applications ie Microsoft Office Excel. 3). The comparison between the conventional accounting system and computer-based accounting system on timber commodity trading company shows that the conventional accounting system is more simple, their functions have no optimal performance, and the application of internal control is still lacking, so the company’s financial statements has not been realized.Keyword : Accounting System,Conventional Accounting System, Computer Based Accounting System
DAYA SERAP SISWA SMK PANTI ASUHAN ALQI CERIA PADA PELATIHAN PENYUSUNAN LAPORAN KEUANGAN BERDASARKAN STANDAR AKUNTANSI KEUANGAN ENTITAS MIKRO KECIL DAN MENENGAH (SAK EMKM): Alqi Ceria Orphanage Vocational High School Students’ Absorption Capacity in Training on Financial Statements Preparation Based on Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMKM) Aulia Hidayati; Ratih Pratiwi; Eka Merdekawati
Jurnal Sains Terapan : Wahana Informasi dan Alih Teknologi Pertanian Vol. 11 No. 2 (2021): Jurnal Sains Terapan, Volume 11 Nomor 2, Tahun 2021
Publisher : IPB University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (133.909 KB) | DOI: 10.29244/jstsv.11.2.33-41

Abstract

ABSTRACTFinancial reports for SMEs are prepared based on SAK EMKM. The purpose of this study was to determine the absorption of Alqi Ceria Orphanage Vocational High School students in the Financial Report Preparation Training Based on SAK EMKM through material suitability, extrinsic motivation and mastery of material. The research method is qualitative by describing students' absorption through predetermined indicators. Data collection techniques used are observation, documentation and literature study. The suitability of the material greatly affects the absorption of students. Participants who are interested in opening a business after graduation are very enthusiastic about participating in this training. Meanwhile from extrinsic motivation, an interesting, communicative atmosphere and sufficient time can increase students' absorption in understanding the material presented. Speakers who master the material, are communicative, who present the material well and provide time for discussion to increase students' absorption of this training.Key words : Absorption Capacity, Financial report, training, SAK EMKM ABSTRAKLaporan keuangan untuk UMKM disusun berdasarkan SAK EMKM. Tujuan dari penelitian ini adalah untuk mengetahui daya serap siswa SMK Panti Asuhan Alqi Ceria pada Pelatihan Penyusunan Laporan Keuangan Berdasarkan SAK EMKM melalui penilaian kesesuaian materi, motivasi ekstrinsik dan penguasaan materi. Metode penelitian adalah kualitatif dengan mendeskripsikan daya serap siswa melalui kriteria penilaian yang sudah ditentukan. Teknik pengumpulan data yang digunakan adalah observasi, dokumentasi dan studi kepustakaan. Kesesuian materi sangat mempengaruhi daya serap siswa. Siswa yang berminat untuk membuka usaha setelah lulus sangat antusias mengikuti pelatihan ini Sedangkan dari motivasi ekstrinsik, suasana yang menarik, komunikatif dan waktu yang cukup dapat meningkatkan daya serap siswa dalam memahami materi yang disampaikan. Pembicara yang menguasai materi, komunikatif, yang mempresentasikan materi dengan baik dan memberikan waktu untuk berdiskusi membuat daya serap siswa terhadap pelatihan ini meningkat.Kata kunci : daya serap, laporan keuangan, pelatihan, SAK EMKM.
FAKTOR-FAKTOR YANG MEMPENGARUHI KEBERHASILAN UMKM (STUDI KASUS PADA UMKM DI KOTA BOGOR) Eka Merdekawati; Novi Rosyanti
JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Vol 5, No 2 (2019): Vol 5, No. 2 (2019)
Publisher : Universitas Pakuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (323.973 KB) | DOI: 10.34204/jiafe.v5i2.1640

Abstract

SMEs in the city of Bogor need to be developed because the existence of MSMEs can help increase economic growth and increase regional income.  The purpose of this study is to analyze that accounting understanding and marketing strategies are factors that influence the success of MSMEs in Bogor City. The sampling technique used in this study is convenience sampling method. The sample used in this study were 41 SME owners located in Central Bogor City. The analysis technique used is the analysis of the Mutivariat dependencies using multiple regression. The results showed that Accounting Understanding influences the Success of MSMEs in Bogor City with the conclusion that H1 was accepted. While the marketing strategy has no effect on the success of SMEs in the city of Bogor with the conclusion H2 is rejected. This implies that in the future the UMKM party will increase the understanding of accounting to support the UMMM success. 
DAMPAK PERLAKUAN AKUNTANSI SEWA ASET SEBELUM DAN SESUDAH DITERAPKAN PSAK 73 PADA LAPORAN KEUANGAN PT XYZ Tubagus Muslim Maulana; Eka Merdekawati
Account : Jurnal Akuntansi, Keuangan dan Perbankan Vol. 9 No. 1 (2022): EDISI JUNI 2022
Publisher : Politeknik Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32722/acc.v9i1.4581

Abstract

Penelitian ini mengkaji dampak penerapan perlakuan akuntansi sewa asset sebelum dan sesudah diterapkan PSAK 73 pada laporan keuangan PT XYZ. Metode yang digunakan adalah metode kualitatif yang didapat dari wawancara dan observasi. Hasil penelitian menunjukan bahwa PT XYZ sebelum menerapkan PSAK 73, perusahaan menerapkan PSAK 30 untuk asset sewa dengan mengakui aset kompresor dan kendaraan sebagai sewa operasi sehingga mengakui beban sewa setiap pembayaran di akhir periode. Setelah perusahaan menerapkan PSAK 73 maka perusahaan mengakui sewa kedua asset tersebut sebagai sewa pembiayaan dimana perusahaan akan mengakui aset hak guna dan liabiltas sewa pada laporan posisi keuangan serta mengakui beban amortisasi pada akhir periode. Dampak yang ditimbulkan pada laporan keuangan sebelum dan sesudah penerapak PSAK 73 adalah dengan membuat kapitalisasi asset dan mencatat jurnal reklasifikasi atas perubahan tersebut. Kata Kunci: Sewa, PSAK 73, Perlakuan Akuntansi, laporan keuangan
TINGKAT KEPATUHAN DAN KETERSAMPAIAN INFORMASI SPT PADA GURU DAN KARYAWAN SEKOLAH DI BOGOR: Level of Compliance and Delivery of SPT Information to Teachers and School Employees in Bogor Mela Nurdialy; Aulia Hidayati; Novi Rosyanti; Ratih Pratiwi; Eka Merdekawati
Jurnal Sains Terapan : Wahana Informasi dan Alih Teknologi Pertanian Vol. 12 No. Khusus (2022): Jurnal Sains Terapan : Wahana Informasi dan Alih Teknologi Pertanian, Vol
Publisher : IPB University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29244/jstsv.12.Khusus.133-147

Abstract

Principals, teachers, treasurers, and school employees in Bogor city are individual taxpayers (WP OP). Compliant taxpayers report income and tax payments following applicable laws. WP OP should report the annual personal income tax return (SPT) electronically using e-SPT or e-filing.The Directorate General of Taxes (DGT) has published and socialized SPT reporting and provided an online DGT website to facilitate annual SPT reporting.The purpose of this study was to determine the level of compliance with tax payments and reporting of Annual PPh WP OP SPT and the level of electronic submission of Annual PPh SPT filling and delivery information to school managers (principals, teachers, treasurers, and school employees) in the city of Bogor.This descriptive qualitative research uses primary data using a survey method by distributing questionnaires with a simple random sampling to teacher respondents, principals, treasurers, and school employees in Bogor city.Most of the respondents (90%) comply with their obligations as taxpayers. All respondents considered training to fill out SPT useful, but 66% had difficulty getting information regarding procedures for filling out SPT, and 96% of respondents felt that DGT rarely held training for filling out e-SPT. Most respondents know SPT reporting information from friends, superiors, family, and office. DGT must increase the number, materials, and publication media and socialize filling out the Annual SPT to the public. ABSTRAKKepala sekolah, guru, bendahara dan karyawan sekolah di kota Bogor merupakan wajib pajak orang pribadi (WP OP). Wajib pajak yang patuh melakukan pelaporan penghasilan dan pembayaran pajak sesuai dengan undang-undang yang berlaku. WP OP sebaiknya melaporkan Surat Pemberitahuan (SPT) tahunan Pajak Penghasilan orang pribadi secara elektronik menggunakan e SPT atau e-filing.Direktorat Jenderal Pajak (DJP) telah melakukan publikasi dan sosialisasi pelaporan SPT serta menyediakan website DJP online untuk memfasilitasi pelaporan SPT Tahunan.Tujuan penelitian ini untuk mengetahui tingkat kepatuhan pembayaran pajak dan pelaporan SPT Tahunan PPh WP OP serta tingkat ketersampaian informasi pengisian dan pelaporan SPT Tahunan PPh secara elektronik pada pengelola sekolah (kepala sekolah, guru, bendahara dan karyawan sekolah) di kota Bogor.Penelitian ini termasuk jenis penelitian kualitatif deskriptif yang menggunakan data primer dengan menggunakan metode survey melalui penyebaran kuesioner dengan teknik pengambilan sampel menggunakan simple random sampling kepada responden guru, kepala sekolah, bendahara dan karyawan sekolah di kota Bogor.Sebagian besar responden (90%) patuh melaksanakan kewajibannya sebagai Wajib Pajak. Seluruh responden menganggap pelatihan pengisian SPT bermanfaat namun 66% responden kesulitan untuk mendapatkan informasi mengenai tatacara pengisian SPT dan 96% responden merasa DJP jarang mengadakan pelatihan pengisian e-SPT. Kebanyakan responden mengetahui informasi pelaporan SPT dari teman, atasan, keluarga dan kantor. DJP harus meningkatkan jumlah, materi, dan media publikasi dan sosialisasi pengisian SPT Tahunan kepada masyarakat.
Pengaruh Struktur Modal, Good Corporate Governance, dan Ukuran Perusahaan terhadap Kinerja Keuangan pada Perusahaan Sektor Minyak dan Gas yang Terdaftar di Bursa Efek Indonesia Periode 2019-2023 Rahmat Saleh; Novi Rosyanti; Resti Jayeng Ramadhanti; Eka Merdekawati; Ratih Pratiwi
Review of Applied Accounting Research (RAAR) Vol. 6 No. 1 (2026): Review Of Applied Accounting Research (RAAR)-February
Publisher : Lembaga Publikasi Ilmiah dan Penerbitan (LPIP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/raar.v6i1.29851

Abstract

Perusahaan minyak dan gas merupakan sektor strategis yang memiliki peran penting dalam mendukung pertumbuhan ekonomi nasional, namun menghadapi tantangan dalam menjaga kinerja keuangan akibat fluktuasi harga energi dan tekanan efisiensi operasional. Penelitian ini bertujuan untuk menganalisis pengaruh struktur modal, Good Corporate Governance, dan ukuran perusahaan terhadap kinerja keuangan pada perusahaan subsektor minyak dan gas yang terdaftar di Bursa Efek Indonesia (BEI) periode 2019–2023. Penelitian ini menggunakan pendekatan kuantitatif dengan metode purposive sampling, melibatkan 12 perusahaan sebagai sampel, dan dianalisis menggunakan regresi linier berganda dengan bantuan perangkat lunak SPSS versi 26. Hasil penelitian menunjukkan bahwa struktur modal berpengaruh negatif dan signifikan terhadap kinerja keuangan, sedangkan Good Corporate Governance dan ukuran perusahaan tidak berpengaruh signifikan. Secara simultan, ketiga variabel independen tersebut berpengaruh signifikan terhadap kinerja keuangan. Temuan ini mengindikasikan bahwa pengelolaan struktur modal yang optimal serta penerapan tata kelola perusahaan yang baik berperan penting dalam meningkatkan kinerja keuangan. Oleh karena itu, perusahaan disarankan untuk menyeimbangkan proporsi modal, meningkatkan efisiensi keuangan, dan memperkuat mekanisme pengawasan dalam penerapan Good Corporate Governance guna mencapai kinerja yang berkelanjutan.
DESIGN AND DEVELOPMENT OF A WEB-BASED SYSTEM FOR TRANSFORMATION AND UPLOADING OF PT XYZ CUSTOMER DATA TO THE CORETAX SYSTEM Kania Fitriani Putri Atmaja; Eka Merdekawati
JURNAL ILMIAH EDUNOMIKA Vol. 10 No. 3 (2026): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v10i3.20636

Abstract

PT XYZ a heavy equipment distribution and service company, relies on an internal Accounting Information System (AIS) to record customer data used for output tax invoicing. Because AIS has no built-in feature to generate the XML format required by the Coretax Administration System, staff must convert data manually through Microsoft Excel, a practice prone to formatting errors and processing delays. Rather than covering every stage of the wider research project, this article narrows its scope specifically to the design, development, and implementation of Bridge XML, the web-based system built to bridge AIS and Coretax. Using a Research and Development (R&D) approach structured around the Waterfall Software Development Life Cycle (SDLC), the system was modeled through a flowchart, a context diagram, and multi-level data flow diagrams, then implemented as five interdependent modules: account registration and approval, authentication, automated XLS-to-XML conversion, structural error checking, and controlled upload with activity logging. Representative functional verification indicated that these modules operated as designed across the primary conversion, validation, and upload scenarios. The findings illustrate how a lightweight, web-based ETL (Extract-Transform-Load) architecture can be layered onto an existing AIS to satisfy an external regulatory data standard without replacing the underlying accounting system. The article closes by discussing the architectural reasoning behind each design decision, the constraints encountered during implementation, and directions for extending the system's scalability and integration depth.
Analisis Pelaksanaan Prosedur Audit atas Persediaan dalam Upaya Menilai Kewajaran Laporan Keuangan Klien (Studi pada KAP X) Aulia Puteri Sonjaya; Ela Anggraeni; Sintauli Sitorus; Azka Aulia; Eka Merdekawati
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 3 (2025): Oktober - Desember
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jakbs.v3i3.3659

Abstract

This study aims to evaluate the implementation of audit procedures on inventory accounts at KAP X and assess their compliance with the relevant Auditing Standards (SA), particularly SA 315, SA 330, and SA 501. Inventory is an account with a high risk of misstatement, requiring adequate audit procedures to ensure its existence, valuation, and completeness. The study employs a qualitative case study approach through interviews, observations, and review of audit documentation. The results indicate that most of the audit procedures performed by KAP X are in accordance with the Standards, especially in terms of physical inventory inspection, reconciliation of inventory records, evaluation of valuation methods, and assessment of the client’s internal controls. However, several challenges were identified, such as limited supporting documents for inventory movements, suboptimal timing of stock-taking, and audit documentation that has not fully complied with SA 230. Overall, the audit procedures are considered adequate to provide reasonable assurance regarding the fairness of the inventory balance, although improvements are still needed in the areas of audit evidence and documentation consistency.
Analisis Prosedur Audit Persediaan Dalam Mendeteksi Fraud Pt Abc Oleh Kap Xyz Anisa Azzuhrup; Aurora Novelita; Siti Aidilya Dwi Nov Syafitri; Nanda Destrianti; Eka Merdekawati
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 3 (2025): Oktober - Desember
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jakbs.v3i3.3906

Abstract

This study aims to identify and analyze the inventory audit procedures implemented by CPA  XYZ on company ABC. Using a qualitative approach, this study focuses on the research objects, namely inventory and inventory recording. The focus of this study is to examine how substantive testing procedures are carried out by CPA  XYZ. Furthermore, this study also examines the description of inventory account audit techniques and analyzes how the audit objectives are in line with the inventory audit procedures carried out by CPA XYZ to identify recording errors in inventory. This study uses primary data obtained through interviews with members of the audit team from CPA XYZ. The audit results show that the inventory control system is effective without any material findings that affect the fairness of the financial statements. Therefore, CPA XYZ provides an unqualified opinion on PT ABC's inventory report.
Co-Authors Anisa Azzuhrup Aulia Hidayati Aulia Puteri Sonjaya Aurora Novelita Azka Aulia Ela Anggraeni Kania Fitriani Putri Atmaja Nanda Destrianti Rahmat Saleh Ratih Pratiwi Ratih Pratiwi Resti Jayeng Ramadhanti Rosyanti, Novi Sintauli Sitorus Siti Aidilya Dwi Nov Syafitri Tubagus Muslim Maulana Uding Sastrawan