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All Journal EKONOMIS : Journal of Economics and Business Journal of Economics, Business, and Government Challenges JURNAL LENTERA AKUNTANSI Al-Buhuts (e-journal) Economic Reviews Journal Jurnal Riset Ekonomi dan Akuntansi MERDEKA: Jurnal Ilmiah Multidisiplin
Erry Andhaniwati
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Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences Other

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Pengaruh Likuiditas, Leverage, dan Profitabilitas terhadap Kinerja Keuangan PT. Semen Indonesia (Persero) Tbk Irza Fiyan Anggara; Erry Andhaniwati
Ekonomis: Journal of Economics and Business Vol 7, No 1 (2023): Maret
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v7i1.780

Abstract

This study aims to investigate the effect of Liquidity, Leverage, and Profitability on the Financial Performance of PT. Semen Indonesia (Persero) Tbk 2013-2021. The secondary data source is in the form of the annual financial report of PT. Semen Indonesia (Persero) Tbk. This type of research uses quantitative. The data analysis technique is in the form of a Partial Least Square (PLS) approach with the SmartPLS Ver 4 Software tool. The results of the study prove that (1) Liquidity has a negative and insignificant effect on the Financial Performance of PT. Semen Indonesia (Persero) Tbk in 2013-2021, (2) Leverage has a positive and insignificant effect on the Financial Performance of PT. Semen Indonesia (Persero) Tbk in 2013-2021, (3) Profitability has a positive and insignificant effect on the Financial Performance of PT. Semen Indonesia (Persero) Tbk 2013-2021
Analisis Penerapan dan Efektifitas e-Faktur dalam Pelaporan SPT Masa PPN (Studi Kasus di PT. Tunas Surya Sentausa) Selvia Febrianti; Erry Andhaniwati
Jurnal Riset Ekonomi dan Akuntansi Vol. 2 No. 3 (2024): September : JURNAL RISET EKONOMI DAN AKUNTANSI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jrea-itb.v2i3.2252

Abstract

Tax is a citizen's contribution to the state treasury which is based on law (enforceable), without special consideration (compensation), verified directly and used to finance state expenditure. e-Invoice was developed by the Directorate General of Taxes to facilitate the creation of digital tax invoices by PKP and reduce the occurrence of tax invoice forgery and the creation of fictitious tax invoices that have an impact on the VAT payable. The implementation of digital tax invoices is processed in the Regulation of the Director General of Taxes PER-16/PJ/2014 which will be implemented slowly starting on July 1, 2014, July 1, 2015, and finally July 1, 2016. The purpose of this study was to determine the implementation of electronic invoice-based SPT reporting and how effective it is in reporting VAT Periodic SPT at PT. Tunas Surya Sentausa. The method used is qualitative by utilizing primary data collected from PT. Tunas Surya Sentausa. The results show that the level of e-invoice implementation is in accordance with DJP regulations and the existence of this e-invoice application is very effective in processing electronic invoices.
Analisis Efektivitas Sistem Pencatatan Utang Pada PT DBL Indonesia Siti Khodijah Rahmania; Erry Andhaniwati
MERDEKA : Jurnal Ilmiah Multidisiplin Vol. 1 No. 6 (2024): Agustus
Publisher : PT PUBLIKASI INSPIRASI INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62017/merdeka.v1i6.1955

Abstract

Dalam pencatatan terdapat istilah akuntansi, yang merujuk pada serangkaian proses dalam transaksi keuangan perusahaan sesuai dengan prinsip akuntansi. Utang adalah sumber dana penting bagi perusahaan untuk mendukung operasionalnya, tetapi perlu diingat bahwa utang juga merupakan kewajiban yang harus dilunasi tepat waktu. Penelitian ini menggunakan metode deskriptif kualitatif melalui wawancara dan observasi langsung. Penelitian ini bertujuan untuk menganalisis efektivitas sistem pencatatan utang di PT DBL Indonesia. Hasil yang diperoleh menunjukkan bahwa pencatatan utang secara efektif memberikan informasi keuangan yang akurat.
Auditor Sensitivity Factors in Public Accountant Offices in Surabaya Lucinda Amanda Rista; Erry Andhaniwati; Sukiswo, Helmy Wahyu
Journal of Economics, Business, and Government Challenges Vol. 2 No. 02 (2019): Journal of Economics, Business, and Government Challenges [JoEBGC]
Publisher : Faculty of Economics and Bussiness, UPN "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/ebgc.v2i2.91

Abstract

This study aims to determine the effect of experience, ethical orientation, and commitment to the ethical sensitivity of auditors at public accounting firms in Surabaya. In implementing the code of ethics, an auditor is required to be sensitive in seeing problems that occur. Ethical sensitivity must be possessed by the auditor before making ethical decisions. This will determine the quality of the decisions taken by the auditor. Data was collected by distributing questionnaires to 43 public accounting firms in Surabaya, and only 21 public accounting firms were willing to accept the questionnaire. Based on the results of the t test, showed that a significant level of experience 0.023 <0.05, ethical orientation idealism 0.012 <0.05, ethical orientation relativism 0.000 <0.05, professional commitment 0.041 <0.05, organizational commitment 0.042 <0.05. The results of this study are the experience and ethical orientation of relativism has a negative effect on the ethical sensitivity of auditors at public accounting firms in Surabaya. The ethical orientation of idealism, professional commitment, and organizational commitment has a positive effect on sensitivity at the Public Accounting Firm in Surabaya.
ANALISIS SISTEM AKUNTANSI PELUNASAN PIUTANG PADA PERUSAHAAN DISTRIBUTOR FARMASI Nur Amirotul Suroyah; Erry Andhaniwati
JURNAL LENTERA AKUNTANSI Vol. 9 No. 1 (2024): JURNAL LENTERA AKUNTANSI, MEI 2024
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrakt.v9i1.1158

Abstract

Cash is the most liquid asset because it is easily accessible, but it is also vulnerable to misuse. This study to find out and prove that the cash receipt system for the receivables settlement at a pharmaceutical distributor company is in accordance with the provisions of the applicable accounting system. This includes the separation of related functions, the required documents are in accordance with the provisions, and whether the accounting records used as a management control tool are already in place and running effectively. This study uses a qualitative analysis research method. Sugiyono (2020) stated that qualitative analysis is a research technique that interprets field data or natural conditions. In this study, the researcher used primary data from field observations and interviews with employees in the cash and recording department. The results of the study show that the function incompatibility related to cash receipts for the receivables settlement in the company is with Mulyadi's theory (2024). This is because the company does not have an internal control function. Companies should increase internal control to reduce the risk of fraud. A strong monitoring system will ensure that cash receipts for receivables repayment are in accordance with the company's policies and applicable regulations.
Analisis Sistem Akuntansi Pembelian Barang di Whiz Residence Shofiyah Nursholikah; Erry Andhaniwati
Economic Reviews Journal Vol. 3 No. 4 (2024): Economic Reviews Journal
Publisher : Masyarakat Ekonomi Syariah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mrj.v3i4.437

Abstract

A hotel is a business that provides accommodation services, food and beverage providers, as well as other service facilities, all services intended for the general public, which are managed on a commercial basis. The purpose of this research is to understand and determine the effectiveness of the accounting system process for purchasing goods at Whiz Residence. The method used is a qualitative method and uses primary data sources from Whiz Residence. The results of this research are that the purchasing accounting system process carried out at Whiz Residence according to standard operational procedures is not effective and efficient and there are several work problems in the cost control and receiving sections handled by the purchasing section. The conclusion of this research is that a lack of human resources results in the purchasing accounting system process not running efficiently. Suggestions that can be conveyed are that Whiz Residence should add additional human resources to improve performance.
Kontribusi Green Investment dan Good Corporate Governance Terhadap Pengungkapan Emisi Karbon Gunawan, Maulina Septa Ning; Erry Andhaniwati
Al-Buhuts Vol. 20 No. 2 (2024): Al-Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30603/ab.v20i2.4806

Abstract

The purpose of this research to determine the relationship between green investment and good corporate governance to carbon emissions disclosure. GCG as proxied by independent commissioners, audit committee, board of directors, managerial ownership, and institutional ownership. The study encompasses 82 raw products sector companies that are listed on the Indonesia Stock Exchange (BEI) between 2019 and 2022. The purposive sampling approach was used to pick 60 samples for the sample. WarpPLS 8.0 software was used to test the partial least square (PLS) study investigation. The findings of the study demonstrate that green investments has no contribute on the disclosure of carbon emissions. In the interim, GCG helps with the disclosure of carbon emissions.Based on these findings, companies are expected to continue to increase the transparency of information regarding environmental disclosures, especially regarding carbon emission disclosures.
Determinan Penerapan Anggaran Berbasis Kinerja terhadap Akuntabilitas Kinerja Instansi Pemerintah di Kabupaten Blora Santos, Fernando; Erry Andhaniwati
Al-Buhuts Vol. 20 No. 2 (2024): Al-Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30603/ab.v20i2.5231

Abstract

This study examines the effect of performance-based budgeting on the accountability of government agency performance in Blora Regency. It focuses on four variables: budget planning (X1), budget implementation (X2), budget reporting/accountability (X3), and performance evaluation (X4). The research utilizes a quantitative approach, with the population consisting of employees from government agencies in Blora Regency. A purposive sampling technique was used, selecting 98 employees involved in government budget preparation. Data were collected using questionnaires as the primary data source, which were distributed to respondents. Multiple linear regression analysis was conducted using Statistical Package for Social Science (SPSS) version 25. The results indicate that budget planning positively affects the accountability of government agency performance in Blora Regency. Additionally, budget implementation, budget reporting/accountability, and performance evaluation also positively influence the accountability of government agency performance in Blora Regency
Co-Authors Balgis Aryet Gunawan, Maulina Septa Ning Irza Fiyan Anggara Lucinda Amanda Rista Nadiah Salsabila Hadi Nur Amirotul Suroyah Santos, Fernando Selvia Febrianti Shofiyah Nursholikah Siti Khodijah Rahmania Sukiswo, Helmy Wahyu