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The PENGARUH LAMA USAHA DAN SKALA USAHA TERHADAP KEBERHASILAN USAHA DENGAN PENGGUNAAN INFORMASI AKUNTANSISEBAGAI VARIABEL INTERVENING TAHUN 2020 – 2021 Muhammad Faqih Riansyah; Sari Andayani
Eqien - Jurnal Ekonomi dan Bisnis Vol 11 No 1 (2022): EQIEN- JURNAL EKONOMI DAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Dr Kh Ez Mutaqien

UMKM are one of the business activities that can make a considerable contribution to state income and employment for the people in Indonesia. This study aims to prove whether the length of the business and the scale of the business affect the success of the business through the use of accounting information at bookstores in Surabaya. The population during 2020-2021 was 246 umkm’s bookstore in Surabaya. The determination of this sample uses a simple random sampling technique. The data used are primary data and secondary data. The results are that the length of the business has a positive effect and the scale of the business has a significant effect on the use of accounting information. the length of the business has a positive effect and the scale of the business does not have a significant positive effect on the success of the business. The use of accounting information has a significant positive effect on the success of the business. The variable of using accounting information is proven to be an intervening variable among the variable of business length and variable of business scale with business success. In other words, business experience affects business success through the use of accounting information

Pengaruh Independensi, Komitmen Organisasi, Gaya Kepemimpinan dan Pemahaman Good Governance terhadap Kinerja Auditor Pemerintah M. Adam Syafrizal Faiz; Sari Andayani
Ekonomis: Journal of Economics and Business Vol 6, No 2 (2022): September
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v6i2.599

This study purpose is to research and test “the effect of independence, organizational commitment, leadership style, and understanding of good governance on the performance of government auditors”. This research is quantitative using primary data. Population used in this study are auditors that work in the representative office of BPKP in East Java. This study is using non-probability sampling as sampling technique with the purposive sampling method. This research used 60 respondents as sample with the criteria of a.) government auditors b.) having work experience in the audit field for 5 years. This research is using PLS (Partial Least Square) as analysis technique. This study found that there is an effect of independence on the performance of government auditors, the effect of organizational commitment on the performance of government auditors, the influence of leadership style on the performance of government auditors, and the influence of good governance on the performance of government auditors.

Teori Sinyal Dalam Anomali Window Dressing 2022 Dan Penurunan Risiko Kredit Macet Pada Subsektor Perbankan: Studi Kasus Isu Resesi 2023 Isnin Yulia Alfiani Rochman; Sari Andayani
Akuntansi Vol. 2 No. 3 (2023): September : 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.v2i3.334

This study aimed to test signalling theory in the phenomenon of window dressing anomaly, risk reduction of bad loans, and the 2023 recession issue. Macroeconomic variables were used as independent variables which were reflected by GDP, inflation, and BI interest rates; banking sub-sector share prices as the dependent variable; and the ratio of Non-Performing Loans as a mediating variable. The population in this study were banking sub-sector companies listed on the Indonesia Stock Exchange from 2018 to 2022. The research sample consisted of 12 companies obtained using a purposive sampling technique. Data analysis techniques and hypothesis testing using path analysis with the help of SPSS 25. The results of the study showed that the signal theory was not proven to always be appropriate in terms of stock price fluctuations and its relation to the phenomenon of the 2023 recession issue, as evidenced by the absence of a significant relationship between the independent and dependent variables. The implication of this research is for long-term investors to not to rush into making investment decisions due to concerns over issues that are currently being discussed, the truth of which cannot be ascertained.

Analisis Sistem Pengendalian Internal Pembelian Barang (Purchasing) Pada Harris Hotel & Conventions Gubeng Surabaya Fitri Erliya Wati; Sari Andayani
Jurnal Riset Akuntansi Vol. 2 No. 3 (2024): August : Jurnal Riset Akuntansi
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v2i3.2195

The study aims to evaluate the effectiveness of the internal purchasing control system at HARRIS Hotel & Conventions Gubeng Surabaya. The method used is qualitative descriptive with data collection through observation and library study. The results showed weaknesses in the separation of tasks between the purchasing and receiving sections, as well as a lack of general manager involvement in the procurement process. Despite the effective use of computerized systems, insufficient organizational structure and work practices that are not fully compliant with standards can impede the effectiveness of internal controls.

Pengaruh Pengalaman Magang, Kompetensi Mahasiswa Dan Lingkungan Kerja Terhadap Minat Menjadi Akuntan Publik Kartina Muliasari; Sari Andayani
Jurnal Riset Ekonomi dan Akuntansi Vol. 1 No. 3 (2023): 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.v1i3.658

The purpose of this research is to examine, demonstrate, and analyze the influence of internship experience, students' competence, and work environment on the interest of accounting students in state universities in Surabaya to become public accountants. This research uses primary data in the form of a questionnaire. The sample used consisted of 93 respondents, with sample determination using the proportionate stratified random sampling method. The analytical method used in this research is multiple linear regression analysis with the assistance of the SPSS program for calculations. The results of this research indicate that internship experience does not have an influence on the interest of accounting students to become public accountants, while students' competence and work environment have an influence on the interest of accounting students to become public accountants.

Analisis Sistem Pengendalian Internal dalam Pengelolaan Piutang Pada HARRIS Hotel & Conventions Gubeng Enjelly Talitha Callista; Sari Andayani
Jurnal Ekonomi, Akuntansi, dan Perpajakan Vol. 1 No. 3 (2024): 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.v1i3.343

This research was conducted to analyze internal control in the management of receivables at HARRIS Hotel & Conventions Gubeng. The purpose of this study was to determine the internal control system in managing accounts receivable at HARRIS Hotel & Conventions Gubeng. The research was conducted using a qualitative descriptive approach method which includes data collection, data reduction, presentation and findings. The application of the internal control system in the management of accounts receivable by HARRIS Hotel & Conventions Gubeng has been running well. Proven by the application of ethical standards and clear policies and applying principles in the form of guidelines in carrying out work every day, good information and communication, credit sales policies and holding regular evaluations every month to discuss problems regarding accounts receivable. This greatly supports internal control of accounts receivable management to run effectively.

Teori Sinyal Dalam Anomali Window Dressing 2022 Dan Penurunan Risiko Kredit Macet Pada Subsektor Perbankan: Studi Kasus Isu Resesi 2023 Isnin Yulia Alfiani Rochman; Sari Andayani
Akuntansi Vol. 2 No. 3 (2023): September : 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.v2i3.334

This study aimed to test signalling theory in the phenomenon of window dressing anomaly, risk reduction of bad loans, and the 2023 recession issue. Macroeconomic variables were used as independent variables which were reflected by GDP, inflation, and BI interest rates; banking sub-sector share prices as the dependent variable; and the ratio of Non-Performing Loans as a mediating variable. The population in this study were banking sub-sector companies listed on the Indonesia Stock Exchange from 2018 to 2022. The research sample consisted of 12 companies obtained using a purposive sampling technique. Data analysis techniques and hypothesis testing using path analysis with the help of SPSS 25. The results of the study showed that the signal theory was not proven to always be appropriate in terms of stock price fluctuations and its relation to the phenomenon of the 2023 recession issue, as evidenced by the absence of a significant relationship between the independent and dependent variables. The implication of this research is for long-term investors to not to rush into making investment decisions due to concerns over issues that are currently being discussed, the truth of which cannot be ascertained.

TINJAUAN PROSEDUR CASH OPNAME PADA PT EFFATA FAJAR ANUGERAH Dea Kholifatur Rosidah; Sari Andayani
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 2 No. 4 (2025): JULI
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v2i4.1205

Penelitian ini menganalisis prosedur cash opname dalam menunjang pengendalian internal pada PT Effata Fajar Anugerah, sebuah perusahaan distribusi farmasi. Pelaksanaan cash opname menjadi penting untuk memastikan keakuratan antara kas fisik dan catatan pembukuan. Penelitian ini menggunakan pendekatan deskriptif kualitatif. Metode pengumpulan data dilakukan melalui observasi, wawancara, dan dokumentasi. Hasil penelitian menunjukkan bahwa pelaksanaan prosedur cash opname di perusahaan dilakukan secara rutin dengan tahapan meliputi penghitungan fisik kas, pencocokan dengan catatan keuangan, dan penyusunan berita acara. Prosedur cash opname terbukti mampu meningkatkan efektivitas pengendalian internal perusahaan, meminimalkan risiko kecurangan, serta mendukung transparansi laporan keuangan. Dengan dokumentasi dan prosedur yang tepat, perusahaan dapat menjaga kestabilan keuangan serta meningkatkan kepercayaan pemangku kepentingan.

Pengaruh Financial Literacy, Financial Attitude, dan Financial Self-Efficacy Terhadap Saving Behavior Pengguna Paylater Jessyca Noviolita Putri; Sari Andayani
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.v20i2.5019

The purpose of this study is to prove the influence of financial literacy, financial attitude, and financial self-efficacy on saving behavior. The data used are primary data obtained directly from 98 respondents who are undergraduate accounting students at a public university in Surabaya. The sampling method used is non-probability sampling with a purposive sampling technique. Questionnaires filled out by the respondents were analyzed using quantitative analysis methods and smartPLS as the analytical tool. The results of this study indicate that financial literacy has a positive and significant effect on saving behavior, financial attitude has a positive and significant effect on saving behavior, and financial self-efficacy has a positive but not significant effect on saving behavior.

Pengaruh Ukuran Perusahaan dan Leverage terhadap Financial Distress dengan Pendekatan Altman Z-Score Ramadhani, Nora Niza Dwi; Sari Andayani
ARBITRASE: Journal of Economics and Accounting Vol. 6 No. 2 (2025): November 2025
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/arbitrase.v6i2.2582

This study aims to assess the influence of company size and debt-to-asset ratio on financial distress in healthcare companies listed on the Indonesia Stock Exchange (IDX) from 2021 to 2023. Financial distress is measured using the Altman Z-score method, while the independent variables consist of company size and the proportion of debt to total assets (DAR). This study adopts a quantitative method based on secondary data and applies a purposive sampling method, with 25 companies targeted as research subjects. Data analysis was performed through multiple linear regression using SPSS version 25 software. The results show that company size and leverage have a significant positive effect on financial distress. Company size has a significance value of 0.006 with a coefficient of 0.246, while leverage (DAR) shows a significance of 0.000 and a coefficient of 0.384. The coefficient of determination (R²) of 0.414 indicates that both independent variables are able to explain 41.4% of the variation in financial distress. Conclusion: Explains that company size and debt-to-asset ratio have a positive and significant impact on financial distress. This condition indicates that larger companies with higher leverage, as measured by the debt-to-asset ratio, tend to have higher Z-scores and indicate financial stability. This finding aligns with signaling theory, which assumes that a company's financial information serves as a positive signal to external parties.

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