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All Journal Jurnal Ilmiah Kesatuan (JIK) Jurnal Ilmiah Ranggagading (JIR) Jurnal Ilmiah Manajemen Kesatuan Jurnal Ilmiah Akuntansi Kesatuan Jurnal Ilmiah Pariwisata Kesatuan Jurnal Abdimas Dedikasi Kesatuan Jurnal Aplikasi Bisnis Kesatuan Jurnal Informatika Kesatuan

Yayuk Nurjanah

STIE Kesatuan

Author-ID : 335124

Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Library & Information Science Public Health Social Sciences Other

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Analisis Sistem Informasi Akuntansi Penjualan terhadap Proses Penagihan Piutang Saverina, Rufina; Nurjanah, Yayuk
Jurnal Ilmiah Akuntansi Kesatuan Vol 5 No 1 (2017): JIAKES Edisi April 2017
Publisher : Institut Bisnis dan Informatika Kesatuan

The development of knowledge and the technology is rapidly changing causing tight competition in the business. To survive this competition and maintain sustainability, companies conduct various kinds of ways, one of which is by way of monitoring the system that existed in the corporate setting. One of the systems must be considered is a system of corporate sales and also the process of billing receivable. This is because sales are the activities that will produce revenues or profits for the company to maintain sustainability of its business. In this receivable billing activities, one must also considere whether or not the profit or assets owned by the company will give returns. The purpose of this research is to find out accounting information system sales, to know the process of billing receivable, and to know accounting system information of sales on the process billing receivable. The research was conducted in PT. Semut Merah Tangguh â€“ branch Ciawi, Bogor. PT. Semut Merah Tangguh is the distributor company of consumer goods from PT.Unilever. The main activities of PT. Semut Merah Tangguh is placing order for a product from its principal company, namely PT .Unilever. Once the products have arrived, PT. Semut Merah Tangguh will offer promotional bids, sales, and billing to customers. The research results show that PT Semut Merah Tangguh has been running a proper process of debt of receivable, and adequately run its internal control fairly well. Nevertheless, there are still shortcomings in the company activities, such as the existence of doubled function in the sales department, the function of authorizing credit, and function of billing. It is recommended that PT. Semut Merah Tangguh - branch ciawi, Bogor must made immediate changes in several matters, such as the lack of serial number in the printed documents. The company already perform billing customers under average collections period become cash.

Analisis Perlakuan Akuntansi Atas Perolehan Dan Penyusutan Aset Tetap Dan Pengaruhnya Terhadap Laporan Keuangan Meylani, Melan; Nurjanah, Yayuk
Jurnal Ilmiah Akuntansi Kesatuan Vol 7 No 3 (2019): JIAKES Edisi Desember 2019
Publisher : Institut Bisnis dan Informatika Kesatuan

In the treatment of its fixed assets, PT Bahagia Jaya Sejahtera still has a mismatch. The discrepancy is in the recording of the acquisition price of the fixed assets, the company still records the fixed assets based on the purchase price only, while the costs associated with the fixed assets are charged as costs in the period of occurrence, which are charged as administrative and general costs. In addition to those expenses intended to condition the fixed assets so that they are always ready to be used, recorded as administrative and general expenses in the current period, for example in the purchase of fixed assets in the form of machines, PT Bahagia Jaya does not add these costs to the acquisition price of fixed assets. And when calculating depreciation of fixed assets, companies tend to use the straight-line method, whereas there are other methods that can be used to support the company's earnings. From the results of this analysis, it will be known the comparison of the acquisition price of fixed assets and cost allocation as well as the amount of depreciation costs between the company and the SAK regulations. The results of this analysis are presented in the form of comparative financial statements to determine the effect on financial statements. In the income statement, administrative and general costs are recorded to be too high, due to costs that should add to the acquisition value of fixed assets but instead are allocated to administrative and general costs.Thus, to present financial statements especially in Asset accounting treatment, it should be understood and implemented a fixed accounting policy in accordance with financial accounting standards. Keywords: Fixed assets, depreciation, financial statements

Analisis Penerapan PSAK No.16 Dalam Perlakuan Akuntansi Aset Tetap Perusahaan Mayangsari, Anisa Putri; Nurjanah, Yayuk
Jurnal Ilmiah Akuntansi Kesatuan Vol 6 No 3 (2018): JIAKES Edisi Desember 2018
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v6i3.299

Increased growth and development are the company's top priorities. However, maintaining and developing the company is not easy. Many important factors must be considered to run the company well, including organizational factors, personnel, and others. The survival and success of the company will be determined by the speed of reaction and the accuracy of the strategies taken by the company leaders as well as the support of all members of the organization. In a company, there are always fixed assets to carry out its operations. Assets still have an important position in the company because they require large amounts of funds and are embedded in a long period of time. The purpose of this research is to find out how the recognition, measurement and disclosure of fixed assets at CV Bangun Perkasa Furniture (BPF). To find out how to recognize, measure and disclose fixed assets in accordance with PSAK No. 16 on CV Bangun Perkasa Furniture (BPF). The results of the Analysis of Accounting for Intangible Fixed Asset (PSAK No.16) (Case study on CV. Bangun Perkasa Furniture) there are some results that the recognition of Bangun Perkasa Furniture is not appropriate not in accordance with PSAK 16 because the acquisition value only recognizes the principal value of the asset and in its disclosure the company does not apply the basic basis in accordance with PSAK 16. This is very different from that stated in PSAK 16. In measuring the fixed assets that are in CV. Bangun Perkasa Furniture in accordance with PSAK 16. Keywords : PSAK 16, fixed assets, financial statement

Analisis Kebijakan Segmen Pada Perusahaan Asosiasi Serta Kaitannya Dengan PSAK No 5 Ardhi, Ardhi; Nurjanah, Yayuk
Jurnal Ilmiah Akuntansi Kesatuan Vol 2 No 3 (2014): JIAKES Edisi Desember 2014
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v2i3.841

The purpose of this research is to analyze segment policies applied by association companies, and investigate if such application is in accordance with PSAK No. 5. Generally companies ' segments are consisted of business and geographical segments. The business segment is divided based into products and services. Mean while, the geographical segment is based on its operating regions. The form of its report is consisted ofsegmented income statement, segmented assets and liabilities, reconciled total revenue, and other material elements between the segment and entities. The result show that most associated companies run their operating segmen based on business and geographic, and not every companies disclose them in accordance with PSAK No. 5. Kata kunci: Business Segment, Geographical Segment, Operating Segment

Penerapan Sistem Informasi Akuntansi Persediaan Dalam Pengambilan Keputusan Pembelian Pada CV Lufitech Indonesia Nurjanah, Yayuk; P, Robert Pius; Andrian, Andrian
Jurnal Ilmiah Akuntansi Kesatuan Vol 3 No 2 (2015): JIAKES Edisi Agustus 2015
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v3i2.856

The purpose of this study is to determine that the application of inventopy accounting information systems can assist in supporting the operations management and decision-making on purchase of the CV Lufitech Indonesia. The study authors used the data card Stock is the raw material inventory in CV Lufitech Indonesia in Januan.' and ending in February 2014. The analytical method used is descriptive qualitative authors, by analyzing the data obtained from the questions and the data provided by the company through observation and interviews. The results of the study on CV Lufitech Indonesia concluded that the inventory accounting information systems are Still manual recording, do not have a specific system in inputting inventory on the company, leading to a purchase decision is not necessarily. Application of inventory accounting system is Still very minimal and voy influential ifapplied to support the purchase order control. Keywords: Inventory Accounting Information Systems, Purchasing Decisions

Peranan Audit Internal Dalam Meningkatkan Efektivitas Pengendalian Internal Persediaan Efrianti, Desi; Nurjanah, Yayuk; Fajar, Zona
Jurnal Ilmiah Akuntansi Kesatuan Vol 3 No 3 (2015): JIAKES Edisi Desember 2015
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v3i3.861

The Purpose of this research is to find out how the internal audit of inventory can increase teh efficiency and effectiveness on PT Fastfood Indonesia Tbk, in one of its branch outlet; KFC Ekalokasari as the object. PT Fastfood Indonesia Tbk is the only company that has the rights of trademark Kentucky Fried Chicken (KFC) in Indonesia. The KFC Ekalokasari stock of goods are raw materials (chicken, vegetables, flour, etc), walk in process (marinated chicken, verkedel) and finished goods (beverages from suppliers) and also packaging materials. The results of this research shows that the internal audit of stock on PT Fastfood Indonesia Tbk, KFC Ekalokasari branch outlet has two main activities, which are manual bookkeeping and integrated system of bookkeeping. The intern audit of stock on PT Fastfood Indonesia Tbk is done by auditor staffs from intern audit department which is placed separately from other unit and directly responsible to the Board of Commisioners of PT Fastfood Indonesia Tbk that guarantee its independency. According to the intern audit that has been done on PT Fastfood Indonesia Tbk's stock of goods, we can perceive that inconsistently of the integrated system (barcode) was found in the operating, and the efficiency of some goods did not meet the standards Keyword : Internal Audit, Internal Control of Inventory

Analisis Pengendalian Intern Atas Kredit Pemilikan Rumah Dalam Mencegah Terjadinya Kredit Macet Rosita, Siti Ita; Nurjanah, Yayuk; Ronald, Ronald
Jurnal Ilmiah Akuntansi Kesatuan Vol 3 No 3 (2015): JIAKES Edisi Desember 2015
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v3i3.862

One of the bank loan distributions is a loan that was directed at communities in need of housing. In the process of granting the Housing Ownership Loan, each Bank has its own rules and procedures to execute. A standard made to minimize non performing loans. This study was to analyse the role of internal control department in preventing the non preventing loans from happening. The result of this research indicates the effectiveness of the internal control role in the Housing Ownership Loan at Bank Panin. Bank Panin has done the right control. Each year, Bank Panin does some reviews to the internal control in the Housing Ownership Loan, and is always updated to decrease the current bad debts. Keywords: Internal Control, Bad Debt

Pengaruh Partisipasi Anggaran Dan Motivasi Terhadap Kinerja Karyawan Putra, Aprilian; Sudradjat, Sudradjat; Sastra, Heri; Nurjanah, Yayuk
Jurnal Ilmiah Akuntansi Kesatuan Vol. 10 No. 1 (2022): JIAKES Edisi April 2022
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v10i1.1265

Partisipasi penyusunan anggaran dan motivasi adalah faktor yang memiliki pengaruh pada kinerja karyawan. Pendekatan yang dipilih oleh peneliti adalah pendekatan kuantitatif studi kasus. Penelitian ini bermaksud untuk mengetahui pengaruh partisipasi anggaran dan motivasi pada kinerja karyawan BPJS Ketenagakerjaan. Teknik dalam pengambilan data dengan cara mem-blasting kuesioner melalui email kepada populasi yakni seluruh Kepala Bidang dan Asisten Deputi di seluruh unit kerja yang berjumlah 615 orang . Alat analisis data yang digunakan pada penelitian ini adalah analisis liner berganda. Hasil Penelitian menunjukkan bahwa (1) Partisipasi anggaran berpengaruh terhadap kinerja karyawan di BPJS Ketenagakerjaan. Sehingga karyawan yang diikutkan dan di partisipasikan dalam penyusunan anggaran, mempengaruhi kinerja karyawan. (2) Motivasi berpengaruh terhadap kinerja karyawan di BPJS Ketenagakerjaan. Atasan dan atau rekan yang memberikan motivasi kepada karyawan merupakan pendorong peningkatan kinerja karyawan. (3) Partisipasi anggaran dan Motivasi berpengaruh terhadap kinerja karyawan di BPJS Ketenagakerjaan. Dengan adanya pengaruh pastisipasi anggaran dan juga motivasi akan meningkatkan kinerja karyawan secara signifikan.

ANALISIS PENGARUH USIA, JUMLAH PINJAMAN, PENGALAMAN USAHA DAN OMZET USAHA TERHADAP KELANCARAN ANGSURAN PEMBIAYAAN ULTRA MIKRO (UMi) Andrianto, Toni; Nurjanah, Yayuk
Jurnal Ilmiah Akuntansi Kesatuan Vol. 11 No. 2 (2023): JIAKES Edisi Agustus 2023
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v11i2.1656

The purpose of this research is to develop a predictive model for the probability of default from Ultra Micro financing customers (UMi) which was initiated by the Government Investment Agency of the Ministry of Finance of the Republic of Indonesia in 2017. The analytical method uses Logistics Regression (Logit) as binary logit by sampling observational data. in 2021 by purposive sampling as many as 398 debtors consisting of 46 defaulted debtors and 352 current debtors. The dependent variable uses binary data with dummy "0" for defaulted debtors, while the dummy data "1" for current debtors and the Independent variable uses a gross revenue, education level, financing plafond provided, business experience and age of the debtor. This study reveals that only the education level and age of the debtor have a significant effect on the probability of non-performing loans to ultra micro customers.

Pengaruh Financial Technology Terhadap Pendapatan UKM di Bogor Nurjanah, Yayuk; Dewi, Kusuma
Jurnal Ilmiah Akuntansi Kesatuan Vol. 11 No. 1 (2023): JIAKES Edisi April 2023
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v11i1.1657

Financial technology (fintech) is an innovation in the field of financial services which is a service to access financial resources easily and quickly. Business actors can use fintech as a tool to help finance capital, digital payment services and financial management. Local business or UKM currently have difficulties in terms of digital payment services and financial arrangements with fintech being able to overcome this. The role of fintech is not only limited to commercial capital financing but can also expand to various aspects such as digital payment services and financial management. This study aims to determine the effect of financial technology proxied by digital payments and financial management on income. The method of analysis used multiple linear regression. The sample in this study were 124 UKM in Bogor. This study reveals that digital payments and financial management have a positive and significant effect on income.

Co-Authors Aang Munawar Aisyah Aisyah Andrian Andrian Anggraeni, Sinta Ardhi, Ardhi Aulia, Shafira Desri Aulya, Syifa Darmawan, Ade Desi Efrianti Dewi, Kusuma Ervina Indri Sari, Ervina Indri Fahsany, Donny Hendry Fajar, Zona Fitriani, Fariha Ginting, Kristin Ninta Gusman, Salsa Nabila Harahap, Haykal Fadillah Hasanah, Lulu Heri Sastra Hermawan, Yanto Heti Herawati J.K, Andryan Elfani Lestari, Febriana Indah Lestari, Febriana Indah Lestary, Fellya Destriliawaty Indah Listari, Sinta Maharani, Biyas Cahaya Marwan Effendy Mayangsari, Anisa Putri Meylani, Melan Mulyadi, Mohammad Noorman Mumuh Mulyana Octavian, Henry Sumurung P, Robert Pius Padilah, Siti Permana, Yudi Prasetyo, Disva Margaretha Putra, Aprilian Rachman, Rachmawaty Ratih Puspitasari Riri Nurma Herwini Ronald Ronald Saefudin Zuhdi Sari, Ardilla Nur Khomairo Puspita Sari, Febriani Indah Saverina, Rufina Seputri, Natasha Marnafa Setiawan Siti Ita Rosita Sudradjat Sudradjat Sujana Sujana Supardji Supardji Sutarti Sutarti Syahadati, Shera Syahida Toni Andrianto

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