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All Journal Jurnal Administrasi Bisnis Academica : Journal of Multidisciplinary Studies Majalah Ekonomi Owner : Riset dan Jurnal Akuntansi Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Jurnal Ilmiah Cendekia Eksakta Journal of Islamic Accounting and Finance Research Jurnal Riset Bisnis dan Manajemen KAUDERNI wacana equiliberium (jurnal pemikiran penelitian ekonomi) Unram Journal of Community Service (UJCS) Indonesian Journal of Innovation Studies Journal Of Sustainable Research In Management Of Agroindustry (SURIMI) Sustainable : Jurnal Akuntansi
Maya Novitasari
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Religion Agriculture, Biological Sciences & Forestry Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Immunology & microbiology Law, Crime, Criminology & Criminal Justice Mechanical Engineering Medicine & Pharmacology Social Sciences Other

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ANALISIS SISTEM AKUNTANSI PEMBELIAN GABAH/BERAS DALAM MENINGKATKAN PENGENDALIAN INTERN [Studi pada Perum Badan Urusan Logistik (BULOG) Sub Divisi Regional Malang] Novitasari, Maya
Jurnal Administrasi Bisnis Vol 13, No 2 (2014): AGUSTUS
Publisher : Fakultas Ilmu Administrasi Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (239.319 KB)

Abstract

The analysis of purchase accounting system is a procedure done by Public Company of Logistics Agency (Bulog) Malang Sub Divre to buy raw materials. The procedure on the purchase accounting system uses the documents to record every transaction made. The goal is to have a good implementation in internal control, so that the purchasing transaction goes according to the procedure. The purpose of this study is to determine the purchase accounting system implemented by Public Company of Logistics Agency (Bulog) Malang Sub Divre and to know whether the implementation of the grain/rice purchase has already supported the implementation of good internal control. Besides learning the documents, another technique applied is direct observation on the purchasing process in Public Company of Logistics Agency (Bulog) Malang Sub Divre. Based on the research results, it can be known that the documents used in the purchasing procedure has been quite good, each function has been carrying out its responsibilities and at the time of the execution of stock opname done suddenly to avoid cheating. Keywords: Purchasing Accounting Systems, Internal Control ABSTRAK Analisis sistem akuntansi pembelian merupakan prosedur yang dilakukan oleh Perum BULOG Sub Divre Malang  untuk membeli bahan baku. Prosedur  pada sistem akuntansi pembelian menggunakan dokumen-dokumen untuk merekam setiap transaksi yang dilakukan. Tujuannya agar terlaksananya pengendalian intern yang baik, sehingga transaksi pembelian berjalan sesuai dengan prosedur.Tujuan diadakannya penelitian adalah untuk mengetahui sistem akuntansi pembelian yang dilaksanakan oleh Perum BULOG Sub Divre Malang selain itu untuk mengetahui pelaksaan pembelian gabah/beras sudah mendukung terlaksananya pengendalian intern yang baik. Selain mempelajari dokumen, teknik yang dilakukan yaitu mengamati secara langsung pada proses pembelian pada Perum BULOG Sub Divre Malang.Berdasarkan hasil penelitian dapat diketahui bahwa dokumen-dokumen yang digunakan dalam prosedur pembelian sudah cukup baik, masing-masing fungsi sudah melaksanakan tanggungjawabnya dan pada saat pelaksanaan stock opname dilakukan secara mendadak untuk menghindari adanya kecurangan. Kata kunci : Sistem Akuntansi Pembelian, Pengendalian Intern
FAKTOR-FAKTOR YANG MEMPENGARUHI MINAT MAHASISWA IAIN SURAKARTA DALAM MEMILIH PERBANKAN SYARIAH Fatimah, Siti; Novitasari, Maya; Muslimah, Emy
Academica : Journal of Multidisciplinary Studies Vol 3, No 1 (2019)
Publisher : IAIN Surakarta

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Abstract

This study aims to determine whether there is a relationship between variables related to the results of student interest in choosing a islamic banking. The samples involved in the research were IAIN Surakarta students. Data were analyzed by using SPSS with multiple regression, so it can be known there is or no relation between independent variable with dependent variable. Independent variables in this study Includes gender, age, understanding law of usury, religious, social environment, and family. Meanwhile, for the dependent variable is student interest in choosing a islamic banking. Based on this study, the independent variables that significantly influence the dependent  variables there is only one, namely the understanding of usury law. Keywords: independent variable; dependent variable; islamic bank; IAIN Surakarta
OPTIMALISASI POTENSI PERBANKAN SYARIAH DI INDONESIA BAGI UMKM HALAL DALAM MENDUKUNG SUSTAINABLE DEVELOPMENT GOALS Novitasari, Maya
Majalah Ekonomi Vol 24 No 1 (2019): Juli
Publisher : Fakultas Ekonomi Universitas PGRI Adi Buana

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Abstract

Penelitian ini bertujuan untuk menganalisa peran perbankan syariah dalam mendukung UMKM halal dan untuk menganalisa potensi perbankan syariah dalam mendukung UMKM halal. Jenis penelitian ini merupakan penelitian deskriptif kualitatif berdasarkan hasil wawancara dan dokumentasi. Hasil penelitian menunjukkan bahwa kondisi bank syariah dalam mendukung UMKM halal belum melakukan sosialisasi yang efektif kepada para pengusaha UMKM halal, akses kantor dan jaringan ATM yang masih sulit ditemui serta kurangnya promosi yang dilakukan oleh perbankan syariah, sementara potensi bank syariah itu sendiri dapat melakukan inovasi produk dengan memberikan kekhususan produk pembiayaan bagi para pelaku industri wisata serta melakukan event yang menarik agar dapat merubah mindset masyarakat bahwa bank syariah merupakan bank yang inklusif dan bukan eksklusif.
PENGARUH PENAMBAHAN SARI BUAH MANGGA (MANGIFERA INDICA) TERHADAP PEMBUATAN SIRUP BUAH MANGROVE PEDADA (SONNERATIA CASEOLARIS) Novitasari, Maya; Nurfadilah, Nurfadilah
KAUDERNI : Journal of Fisheries, Marine and Aquatic Science Vol 2 No 1 (2020)
Publisher : Sekolah Tinggi Perikanan dan Kelautan (STPL) Palu

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Abstract

Syrup is a kind of drink in the form of a thick solution with diverse flavors that are not directly drunk but must be diluted first. Dilution is needed because the sugar content in syrup is high, which is between 55% - 65%. The making of syrup can be added with coloring and citric acid to add color and flavor. The purpose of this study was to determine the panelists' acceptance of the manufacture of syrup using raw materials of mangrove fruit. While the benefits of this study researchers are expected to improve their knowledge and skills in processing Mangrove Pedada Fruit (Sonneratia caseolaris) so that they are able to develop the science and technology of processing Mangrove Pedada Fruit (Sonneratia caseolaris) in Central Sulawesi. This research will be carried out in December 2019, at the Applied Marine Products Processing Technology Laboratory, Palu Polytechnic. This study uses RAK (Randomized Block Design) with 3X organploptic test replications, the treatment applied is the addition of mango juice in the production of mangrove fruit syrup (Sonneratia caseolaris) consisting of 5 treatments, each Mangrove juice 0 ml, 150 ml, 175 ml, 200 ml and 250 ml. What was observed was organoleptic which included thickness, color, taste and aroma. Pedada Mangrove Syrup (Sonneratia caseolaris) with the addition of Mango juice (Mangifera indica) is best obtained in the treatment of p1 with an orange color, aroma, taste and thickness that resembles juice in general. Further research needs to be done about the shelf life of Pedada Mangrove Fruit Syrup (Sonneratia caseolaris) with the addition of different Mango Juice (Mangifera indica).
OPTIMALISASI POTENSI PERBANKAN SYARIAH DI INDONESIA BAGI UMKM HALAL DALAM MENDUKUNG SUSTAINABLE DEVELOPMENT GOALS Novitasari, Maya
Majalah Ekonomi Vol 24 No 1 (2019): Juli
Publisher : Fakultas Ekonomi Universitas PGRI Adi Buana

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Abstract

Penelitian ini bertujuan untuk menganalisa peran perbankan syariah dalam mendukung UMKM halal dan untuk menganalisa potensi perbankan syariah dalam mendukung UMKM halal. Jenis penelitian ini merupakan penelitian deskriptif kualitatif berdasarkan hasil wawancara dan dokumentasi. Hasil penelitian menunjukkan bahwa kondisi bank syariah dalam mendukung UMKM halal belum melakukan sosialisasi yang efektif kepada para pengusaha UMKM halal, akses kantor dan jaringan ATM yang masih sulit ditemui serta kurangnya promosi yang dilakukan oleh perbankan syariah, sementara potensi bank syariah itu sendiri dapat melakukan inovasi produk dengan memberikan kekhususan produk pembiayaan bagi para pelaku industri wisata serta melakukan event yang menarik agar dapat merubah mindset masyarakat bahwa bank syariah merupakan bank yang inklusif dan bukan eksklusif.
Uji Total Mikroba, Kadar Air, dan pH Ikan Nila (Oreochromis niloticus) Dengan Perendaman Ekstrak Belimbing Wuluh (Averrhoa bilimbi L) Selama Penyimpanan Suhu Ruang Nurfadilah; Maya Novitasari; Safriyanto Maruka
Journal of Sustainable Research In Management of Agroindustry (SURIMI) Vol. 3 No. 2 (2023): SURIMI : Oktober 2023
Publisher : Politeknik Negeri Cilacap

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35970/surimi.v3i2.2036

Abstract

Tilapia fish are susceptible to the process of decay, within 2 hours after death the tilapia fish will experience a decline in physical quality. Starfruit extract contains active compounds, namely saponins, triterpenoids and several minerals which are antibacterial substances. This research aims to determine the effect of starfruit extract on the total microbial test, water content and pH of tilapia during room temperature storage. Data analysis used a Completely Randomized Design (CRD). Data were analyzed descriptively for total microbial testing using the Indonesian National Standard calculation method SNI 2332.3-2015 and SNI 01-2346-2006. The differences in treatment in this study were made by differences in the concentration of starfruit extract. The concentration of starfruit juice given was 0 gr (P1), 40 g (P2), 60 gr (P3), 80 gr (P4) and 100 gr (P5) with four repetitions. The samples were then stored at room temperature for 8 hours. Based on the research results, it can be seen that starfruit extract has an influence on the total microbial value, Based on the research results, it can be seen that starfruit extract has an influence on the total microbial value, pH value and water content value of tilapia fish. The number of bacterial colonies in the treatment with the highest amount of extract (100 grams) with the lowest total microbial value was 2.49 x 105 colonies/g. Also, the pH value and water content of all treatments given starfruit extract were still included in the standards for fresh fish. Keywords: Tilapia, Wuluh Starfruit, Total Microbes
Good Corporate Governance, Sustainability Report dan Firm Value: Peran Moderasi Investment Opportunity Set Novitasari, Maya
SUSTAINABLE Vol 4 No 2 (2024): Volume 4 No 2, November 2024
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/stb.v4i2.24715

Abstract

This study aims to test the effect of Good Corporate Governance and Sustainability Report on Firm Value with Investment Opportunity Set as moderation. The population in this study was the LQ-45 company listed on the Indonesia Stock Exchange (IDX) for the 2017-2021 period. The sample was taken through a purposive sampling technique totaling 45 companies with a total sample of 139. Multiple Regression Analysis Methods and Modern Regression Annalysis (MRA) using SPSS Version 25. The results of this study indicate that: (1) Managerial ownership does not affect the company value, (2 ) The Independent Board of Commissioners has no effect on company value, (3) Sustainability Report has a negative effect on company value, (4) iOS is able to moderate the effect of managerial ownership on company value, (5) iOS is able to moderate the Independent Board of Commissioners on company value, (6) IOS is able to moderate sustainability report on company value. This shows the importance of the role of iOS in GCG, Sustainability Report and Firm Value.
Production Process Optimisation: Implementation of Modern Ecoheat Technology Innovation to Improve Efficiency and Quality of Exported Sea Cucumber Products at Ukm Mitra Bintang Laut in Palu City Maruka, Safriyanto S; Novitasari, Maya; Salam, Miming Berlian Hi. B.; Wirdha, Wirdha; Fitramadan, Lis; Syaifuddin, Syaifuddin; Nurfadilah, Nurfadilah
Unram Journal of Community Service Vol. 5 No. 4 (2024): December
Publisher : Pascasarjana Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/ujcs.v5i4.750

Abstract

The implementation of Modern EcoHeat Technology Innovation is designed to overcome the challenges of the non-standardised sea cucumber drying process. This programme is conducted in several stages, namely: Installation of EcoHeat drying technology in the production facilities of partner SMEs, training on the use of technology for employees and students, development of quality SOPs, and improvement of logistics management for more efficient distribution. This activity also includes regular evaluation of production processes and results to ensure improved product quality according to international standards. In addition, a social media campaign was implemented to support product marketing and increase consumer awareness about the benefits and quality of dried sea cucumbers from Bintang Laut SMEs. The results of the programme showed significant improvements in the efficiency of the production process, which enabled Bintang Laut SME Partners to increase production capacity and reduce operational costs. Improved product quality of dried sea cucumbers with more consistency and longer shelf life was also achieved, resulting in a positive response from the market. The programme also successfully enhanced employee skills through technology training and quality SOPs. The programme successfully optimised the production process with the support of modern technology and better implementation of quality SOPs. The programme was able to improve the competitiveness of dried sea cucumber products in the export market and provide opportunities for SMEs to maintain quality and expand markets
PENGARUH PENAMBAHAN EKSTRAK BUAH MANGROVE PEDADA (Sonneratia caseolaris) PADA SABUN CAIR TERHADAP DAYA HAMBAT BAKTERI Escherichia coli Nurfadilah, Nurfadilah; Maruka, Safriyanto S; Novitasari, Maya
CENDEKIA EKSAKTA Vol. 8 No. 1 (2023)
Publisher : Universitas Wahid Hasyim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31942/ce.v8i1.8256

Abstract

Buah mangrove pedada dapat diolah menjadi sabun cair antiseptik karena kandungan fitokimia yaitu flavonoid, alkaloid, dan steroid mampu membunuh dan menghambat pertumbuhan bakteri.Tujuan penelitian ini untuk mengetahui sifat fisik berupa sensori, kadar pH dan tinggi busa serta daya hambat sediaan sabun cair ekstrak buah mangrove pedada terhadap aktivitas bakteri Esherichia coli. Penelitian ini mengunakan Rancangan Acak Kelompok (RAK) pada analisis sensori dan Rancangan Acak Lengkap (RAL) pada uji tinggi busa, uji pH dan uji daya hambat bakteri. Perlakuan yang diterapkan yaitu konsentrasi sabun cair yang berbeda, terdiri atas 5 perlakuan dengan konsentrasi (P1 5ml),(P2 10ml), (P3 15ml), (P4 20ml), dan (P5 25ml), dan masing-masing perlakuan diulang sebanyak 4 kali sehingga total perlakuan berjumlah 20 perlakuan. Hasil uji sabun cair ekstrak buah mangrove pedada memberikan pengaruh nyata pada uji sensori sabun cair, dimana perlakuan terbaik terdapat pada perlakuan P1 dengan penambahan ekstrak buah pedada sebanyak 5 ml, dan perlakuan terbaik untuk uji tinggi busa dan daya hambat bakteri yaitu perlakuan P5 dengan zona hambat 18,55mm termasuk kedalam kategori kuat namun nilai pH dari semua perlakuan belum memenuhi SNI dimana standar kategori aman untuk sabun cuci tangan adalah 4-10.Kata kunci: Ektrak, Buah Pedada, Daya Hambat, Sabun Cair
Peran Profitability sebagai Moderasi: Sales Growth, Transfer Pricing, Capital Intensity dan Tax Avoidance Novitasari, Maya; Srikalimah, Srikalimah; Munari, Munari
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 2 (2025): Artikel Riset April 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i2.2712

Abstract

Tax is the main income for the government, so it is very reasonable if the government wants all taxpayers in Indonesia to pay their tax obligations according to applicable policies. This study aims to analyze and prove the effect of sales growth, transfer pricing, and capital intensity on tax avoidance with profitability as a moderating variable in real estate and property companies listed on the Indonesia Stock Exchange during the 2020-2023 period. The data sources were obtained from the Indonesia Stock Exchange website and the official websites of each related company. The population in this study was 92 companies with a total sample of 328. This study shows that sales growth has an effect on tax avoidance, transfer pricing has no effect on tax avoidance, and capital intensity has no effect on tax avoidance. In addition, it is also shown that profitability is unable to moderate the effect of sales growth on tax avoidance, profitability is unable to moderate the effect of transfer pricing on tax avoidance, and profitability is unable to moderate the effect of capital intensity on tax avoidance.
Co-Authors Ardi Gunardi Aviyanti, Richo Diana Ayera, Anissa Aziz, Ahmad Dwi Sulistiawati Eny Maryanti Fitramadan, Lis Juli Murwani Mappiratu Mappiratu Maruka, Safriyanto S Munari Munari Muslimah, Emy Nik Amah Nurfadilah Nurfadilah Nurfadilah Nurfadilah Safriyanto S Maruka Salam, Miming Berlian Hi. B. Srikalimah, Srikalimah Syaifuddin Syaifuddin Syamsul Arifin Ubaidillah, Moh. Wan Ismail, Wan Adiba Wirdha, Wirdha