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All Journal EKONOMIKA45 Gemilang: Jurnal Manajemen dan Akuntansi Jurnal ekonomi Manajemen dan Bisnis (JUBIS) Journal of Student Research Jurnal Mutiara Ilmu Akuntansi Inisiatif: Jurnal Ekonomi, Akuntansi Dan Manajemen Jurnal Penelitian Ekonomi Manajemen dan Bisnis Jurnal Manajemen dan Ekonomi Kreatif Manajemen Kreatif Jurnal Jurnal Riset Ekonomi dan Akuntansi Kegiatan Positif : Jurnal Hasil Karya Pengabdian Masyarakat Socio-Economic and Humanistic Aspects for Township and Industry Muqaddimah: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Akuntansi: Jurnal Riset Ilmu Akuntansi Jurnal Media Akademik (JMA) Ekonomi Keuangan Syariah dan Akuntansi Pajak Jurnal Ekonomi, Akuntansi dan Perpajakan Jurnal Ilmiah Ekonomi, Akuntansi dan Pajak Jurnal Bisnis, Ekonomi Syariah dan Pajak Jurnal Akuntansi Keuangan Dan Perpajakan Journal of Business Economics and Management Jurnal IAKP : Jurnal Inovasi Akuntansi Keuangan & Perpajakan International Journal of Economics and Development
Cholis Hidayati
Unknown Affiliation
Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

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Penerapan SAK EMKM Pada Penyusunan Laporan Keuangan UMKM Studi Kasus Pada UD Fais Jaya Adelia Febriana; Cholis Hidayati
Akuntansi Vol. 3 No. 1 (2024): Maret : Jurnal Riset Ilmu Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v3i1.1485

Abstract

Micro, Small and Medium Enterprises (MSMEs) are one of the economic activities carried out by some Indonesian people and play an important role in the Indonesian economy. The purpose of this research is to apply SAK EMKM as the basis for preparing financial statements at UD Fais Jaya MSMEs. This study uses a qualitative descriptive design research method by collecting data by conducting interviews, observations, and direct documentation with business owners. The results of this study indicate that the financial recording system that occurs is very simple, has not implemented financial reports and the importance of preparing financial reports in accordance with SAK EMKM due to a lack of understanding of the formal financial recording process, because it is considered quite difficult and complicated to apply to its business and limited knowledge about financial reports and training on these reports.
Penerapan Triple Bottom Line Pada PT Bank Rakyat Indonesia Tbk Fara Brygita Ramadhani; Cholis Hidayati
Akuntansi Vol. 3 No. 2 (2024): Juni: Jurnal Riset Ilmu Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v3i2.1997

Abstract

This research analyzes the implementation of the Triple Bottom Line (TBL) concept by PT Bank Rakyat Indonesia (BRI) in their 2022 sustainability report, using a qualitative descriptive analysis method. The TBL concept, encompassing "People," "Planet," and "Profit," has become a central focus in various business sectors, emphasizing the importance of social, environmental, and financial sustainability. The findings reveal that BRI has successfully led the way in implementing TBL in the Indonesian banking sector, with positive impacts on society and the environment, alongside robust financial growth. This study provides a profound understanding of BRI's application of the TBL concept, serving as inspiration for other companies to follow suit in maintaining a balance between "People," "Planet," and "Profit."
Analisa Rasio Keuangan Terhadap Kinerja Perusahaan Pada Industri Perbankan : PT Bank BRI, PT Bank BNI, PT Bank Mandiri, Dan PT Bank BCA Yuli Meliana; Joanne Intania Rut Simunapendi; Ajeng Rossantika Sari; Fitri Sulistiyana; Cholis Hidayati
MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Vol. 2 No. 2 (2024): April : Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis
Publisher : Sekolah Tinggi Ilmu Syariah Nurul Qarnain Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59246/muqaddimah.v2i2.729

Abstract

The rapid development of the banking world and the high level of complexity of the banking business can affect the financial performance of a bank. Bank financial statements can be used as a measure of a bank's performance by analyzing financial statements through ratio analysis. to assess the financial performance and market share of banks using ratios including liquidity ratios, activity ratios, profitability ratios, leverage ratios and special ratios. The method used in this research is descriptive analysis through a quantitative approach to be the research method used. Quantitative data type, with data collection techniques through internal in the form of financial reports from PT Bank BNI, PT Bank BRI, PT Bank BCA, and PT Bank Mandiri obtained from the Indonesia Stock Exchange (IDX) website. This study shows that there are significant differences to assess the financial performance and market share of banks using ratios including liquidity ratios, activity ratios, profitability ratios, leverage ratios and special ratios..  
Peran Akuntansi Manajemen Berbasis Teknologi dalam Pengambilan Keputusan Bisnis: Tinjauan Literatur Veronika Christine Mevelia; Diah Indri Anggriyanti; Cholis Hidayati
Jurnal Bisnis, Ekonomi Syariah, dan Pajak Vol. 2 No. 2 (2025): Juni : Jurnal Bisnis, Ekonomi Syariah, dan Pajak (JBEP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jbep.v2i2.1055

Abstract

The development of digital technology has driven fundamental changes in management accounting practices, which no longer serve merely as internal recording tools but have transformed into strategic support systems for business decision-making. This article aims to systematically examine the role of technology-based management accounting in supporting decisions at the strategic, operational, and tactical levels. This study employs a Systematic Literature Review (SLR) method on 20 relevant scientific articles published between 2021 and 2025. The findings indicate that the integration of technologies such as ERP, cloud accounting, artificial intelligence (AI), and big data can enhance the accuracy, speed, and efficiency of managerial decision-making. Additionally, it was found that the implementation of technology significantly impacts operational efficiency and a company's competitiveness. However, the success of implementing technology-based management accounting systems heavily depends on organizational readiness, human resource competencies, as well as supportive work structures and cultures. This article also identifies gaps in the literature, particularly in the context of SMEs, which present important opportunities for future research.
Tinjauan Literatur: Akuntansi Manajemen dalam Mendukung Tata Kelola Perusahaan yang Efektif Cailah Nasywa Afrila; Diana Indah Sri Lestari P. A; Cholis Hidayati
Jurnal Ekonomi, Akuntansi, dan Perpajakan Vol. 2 No. 3 (2025): Agustus : Jurnal Ekonomi, Akuntansi, dan Perpajakan (JEAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jeap.v2i3.1164

Abstract

This article explores the strategic role of management accounting in supporting the implementation of effective corporate governance. In today’s complex and dynamic business environment, management accounting functions not only as an internal financial recording tool but also as a provider of relevant information for decision-making, control, and strategic planning. Using a literature review approach, this study identifies the contributions of management accounting in enhancing investment efficiency, promoting transparency through responsibility accounting, strengthening internal audit functions, and reducing information asymmetry. The integration between management accounting systems and Good Corporate Governance (GCG) principles has been proven to create synergy in both operational management and strategic oversight. The findings indicate that a well-structured, transparent, and governance-oriented management accounting system serves as a fundamental pillar for building accountable and sustainable organizations.
Analisis Laporan Keuangan Perbandingan Kinerja Keuangan Perusahaan Manufaktur di Indonesia : Studi Pada PT Beton Jaya Manunggal Tbk PT Pelat Timah Nusantara Tbk Dan PT Tembaga Mulia Semanan Tbk Periode 2019-2023 Sukma Asri; Reinatto Yakobus Pati Agon Atakelan; Celine Amanda Sarifatul Sabrina; Cholis Hidayati
EKONOMIKA45 :  Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan Vol. 12 No. 2 (2025): Juni: Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan
Publisher : Fakultas Ekonomi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/ekonomika45.v12i2.4604

Abstract

This study analyzes the comparative financial performance of three metal sub-sector manufacturing companies listed on the Indonesia Stock Exchange, namely PT Beton Jaya Manunggal Tbk, PT Pelat Timah Nusantara Tbk, and PT Tembaga Mulia Semanan Tbk, during the period 2019–2023. The study uses a descriptive qualitative method with a comparative approach to evaluate financial ratios such as liquidity, solvency, activity, profitability, and market. The results show that PT Beton Jaya Manunggal Tbk excels in liquidity and solvency ratios, reflecting short-term financial stability and low dependence on debt. PT Tembaga Mulia Semanan Tbk shows the best performance in activity efficiency, with high asset turnover and optimal receivables management. Meanwhile, PT Pelat Timah Nusantara Tbk has the highest profitability ratio, reflecting the effectiveness of its equity strategy in generating profits. This study provides in-depth insight into the dynamics of the financial performance of the manufacturing sector in Indonesia, identifies effective financial strategies, and underlines the need to adapt to external challenges such as fluctuations in raw material prices and the impact of the COVID-19 pandemic.
Perancangan Sistem Informasi Akuntansi Penerimaan Dan Pengeluaran Kas Dengan Microsoft Access Pada PT Aldila Adhyasta Cakra Whisnu Arsyana; Cholis Hidayati; Mochammad Arifin
Jurnal IAKP : Jurnal Inovasi Akuntansi Keuangan & Perpajakan Vol. 5 No. 2 (2024): Desember
Publisher : P3M Politeknik Negeri Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35314/iakp.v5.i2.301

Abstract

PT Aldila, a medium-scale construction company, faces challenges in managing cash receipts and expenditures that are still done manually using Microsoft Excel. This process not only slows down work efficiency, but also increases the risk of recording errors that have an impact on the accuracy of financial statements. This condition hinders managerial decision-making that requires fast and accurate financial data. This research aims to design a Microsoft Access-based accounting information system as a solution to improve accuracy and efficiency in managing financial statements. The research method uses qualitative descriptive with a case study approach of system development, collecting primary data through interviews and observations as well as secondary data from company documentation. The research subjects include directors, HRD management, operational management, and accounting staff at two locations of PT ALDILA, with a research duration of three months. Data analysis was carried out to design a Microsoft Access-based accounting information system that supports transparency and accountability of the company's financial reporting. The results of the study show that the implementation of Microsoft Access can minimize errors in recording cash transactions and speed up the reporting process. The designed system is also designed to meet the Financial Accounting Standards (SAK). With the existence of a Microsoft Access-based accounting information system, PT Aldila is expected to be able to increase the company's transparency and accountability, as well as provide convenience in managing cash data. In addition, the results of this research contribute to the development of science in the field of Accounting Information System (SIA) design and provide practical benefits for PT Aldila to support more informative and responsive managerial decision-making to future challenges.
Pendampingan Diversifikasi Dan Diversitas Dan Diversitas Produk Pandan Pada UMKM Di Desa Wisata Cupak Kabupaten Jombang Irda Agustin Kustiwi; Cholis Hidayati
Kegiatan Positif : Jurnal Hasil Karya Pengabdian Masyarakat Vol. 1 No. 3 (2023): September : Kegiatan Positif : Jurnal Hasil Karya Pengabdian Masyarakat
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/kegiatanpositif.v1i3.299

Abstract

In today's increasingly sophisticated era, MSMEs must be able to compete with entrepreneurs who are increasingly creative and trained to use modern technologies. One of the things that can help these MSMEs is by assisting in product diversification and diversity. This article aims to determine the impact obtained by MSMEs in Cupak Village, Jombang after training and mentoring. The research was conducted in 3 ways, namely observation, interviews, and surveys on MSMEs in Cupak village, Jombang. This research will result in increasing the expertise of MSMEs and enabling MSMEs to reach a wider market.
PENGARUH DIMENSI CORPORATE SOCIAL RESPONSIBILITY DAN KINERJA LINGKUNGAN TERHADAP PROFITABILITAS PERUSAHAAN SEKTOR PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2018-2020 Ira Kusuma Wardhani; Cholis Hidayati
Journal of Student Research Vol. 1 No. 2 (2023): Maret : Journal of Student Research
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jsr.v1i2.987

Abstract

Penelitian ini dilakukan untuk menguji pengaruh corporate social responsibility yang dilihat dari setiap dimensinya dan kinerja lingkungan terhadap profitabilitas perusahaan yang dalam penelitian ini diukur dengan Return On Assets (ROA) dengan periode penelitian 2018-2020. Populasi dalam penelitian ini yaitu perusahaan yang terspesifik pada sektor pertambangan yang terdaftar di Bursa Efek Indonesia. Sampel dalam penelitian ini berjumlah 10 perusahaan yang diambil dengan menggunakan Teknik purposive sampling dengan Total data yang telah melalui kriteria purposive sampling dan dapat diolah adalah 30 sampel. Dalam penelitian ini, pengujian hipotesis menggunakan analisis regresi linier berganda dengan alat software SPSS versi 25. Hasil dari penelitian ini menunjukan bahwa pengungkapan corporate social responsibility disclosure dimensi ekonomi, lingkungan, dan sosial dalam tidak berpengaruh terhadap profitabilitas perusahaan. Serta kinerja lingkungan tidak berpengaruh terhadap profitabilitas perusahaan.
ANALISIS RASIO UNTUK MEMBANDINGAN KINERJA PERUSAHAAN PERKEBUNAN KELAPA SAWIT PADA PT ASTRA AGRO LESTARI Tbk, PT CISADANE SAWIT DAN PT. SAWIT SUMBERMAS SARANA Kusnul Kotimah; Cindy Rahmawati; Yohana Natalia Fransiska; Cholis Hidayati
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 3 No. 1 (2023): Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (2945.633 KB) | DOI: 10.56910/gemilang.v3i1.318

Abstract

Kinerja keuangan merupakan hal yang penting bagi perushaan untuk dilakukan, penilaian ini digunakan untuk mengukur dan mengevaluasi sehingga perusahaa dapat memberikan gambaran posisi keuangan secara menyeluruh. Pada artikel ini kami menggunakan objek laporan keuangan yang berasal dari perusahaan kelapa sawit yaitu PT Astra Agro Lestari Tbk, PT Cisadane Sawit dan PT Sawit Sumbermas Sarana. Kami menggunakan teknik analisis rasio dengan metode analisis time series dan analisis cross section. Metode yang digunakan adalah deskriptif kualitatif untuk menjelaskan dan memberikan gambaran mengenai kondisi ataupun situasi yang mnejadi objek dari penelitian. Hasil dari penelitia ini adalah PT Astra Agro Lestari memiliki kinerja perusahaan paling baik diantara kedua perusahaan sawit lainnya, karena dilihat dari laporan keuangan yang dianalisis didapat hasil yang paling sehat.
Co-Authors Adelia Febriana Adhyasta Cakra Whisnu Arsyana Adinda Nibros Zahira Fasya Ahmad Qois Ajeng Rossantika Sari Aliatus Nurrochmah Alinda Dwi Jofanka Allesia Putri Wijaya Sutikno Allysia Safira P. P Amelia Vega Buana Anisa Lailatul Nikmah Annisa Rahma Qur’aini Argaleka Ayu Candraningsih Astri Ayu Pramesti Ayu Asari Baity Nur Fadila Cailah Nasywa Afrila Celine Amanda Sarifatul Sabrina Christian Hadinata Hodianto Cindy Rahmawati Daariin Dewi Nabiilah Desfi Dwi Sulistyana Desinta Leba Devi Alita Solehsi Diah Indri Anggriyanti Diana Indah Sri Lestari P. A Dicky Satria Ananta Haqq Dwi Dita Ratnasari Elmiano A. E. Erong Erinda Aprilia Puspitasari Fara Brygita Ramadhani Febi Theresia Imanuel Febrianti Novita Fernianda Wahyu Ramadanthy Fillah Ardhi Fitri Sulistiyana Hanum Cheffi A Intan Pandini Ira Kusuma Wardhani Irma Nur Fadlia Joanne Intania Rut Simunapendi Josephine Elliska Dinata Kemberly Susana Kambuaya Krisogonus A. Seleman Kristiana Greta Calosa Kusnul Kotimah Kustiwi, Irda Agustin Lisa Lavenia Maftuhin Agung Prasetia Marcella Aulia Jayadi Maria Dinda A Maria Kalista Lambo Marlinda Ina Maslina Samosir Maulana Ikhrom Ababil Mei Liana Rofilia Sari Moch Iqbal Romadhan Mochammad Arifin Mochammad Nuruddin R Muhammad Indra Wardana Muhammad Nabil Fatwa Mukhamad Sholikudin Nadia Fransiska Dewi Nia Nur Yanti Agustin Nilam Noer Faizah Nur Fitroten Dian Sari Nur Imroatus Sholikah Patricia Channelia Wea Paulino da Costa Ferreira Putri Rahayu Rafa Syahrul Amrulloh Rafi Adyatma Reginata Saharany Kustanti Reinatto Yakobus Pati Agon Atakelan Richa Nor Syafitri Riska Septi Ariani Rista Intan Permatasari Rr Adzkia Larasati Meyrizky Salsabila Maulidya Supriadi Bahrim Selfya Rusdyanti Dewi Septiana Rozzi Rahmawati Shofiatus Sa’diyah Sirilia S. J Ruben Siti Ambar Mukti Puji Lestari SITI NURUL HIDAYATI Stefani Sindita Sari Sudarynianto NS Sukma Asri Uci Oktavia Veronika Christine Mevelia Via Wahyuningtyas Yohana Natalia Fransiska Yuli Meliana Yunia Six Putri Hermanto