Article Per Year (5 Year)
p-Index From 2020 - 2025
1.829
P-Index
This Author published in this journals
All Journal Jurnal Ilmiah Kesatuan (JIK) Jurnal Ilmiah Ranggagading (JIR) Jurnal Ilmiah Manajemen Kesatuan Jurnal Ilmiah Akuntansi Kesatuan Jurnal Aplikasi Bisnis Kesatuan
Siti Ita Rosita
STIE Kesatuan
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences Other

Published : 31 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 31 Documents
Search

 1   2   3   4 
Peranan Sistem Penerimaan Dan Pengeluaran Kas Dan Setara Kas Terhadap Efektivitas Pengelolaan Kas Pada Koperasi Simpan Pinjam Sejahtera Bersama Rosita, Siti Ita; Fahmi, Arief; Istichaerani, Istichaerani
Jurnal Ilmiah Akuntansi Kesatuan Vol 3 No 1 (2015): JIAKES Edisi April 2015
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v3i1.844

Abstract

This paper is aimed at comparing cash in and cash out system within a company's cash management system.The object took place at Koperasi Simpan Pinjam Sejahtera Bersama, in Bogor. The research resulted that Koperasi Simpan Pinjam Sejahtera Bersama already has afixed and computerized cash procedure, to maintain functional cash activities. The firm also applies intemal audit procedures for security reasons. It is also revealed that the finn a good cash system for encouraging efective and smooth operating. However, there is an a±owledgement ofthe necessityfor an on time daily transaction report. Keywords : cash in and cash out, cash management
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

Abstract

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 5C Dan 7P Dalam Pemberian Kredit Sasmita, Theresia; Puspitasari, Ratih; Rosita, Siti Ita
Jurnal Aplikasi Bisnis Kesatuan Vol 1 No 1 (2021): JABKES Edisi Agustus 2021
Publisher : Program Vokasi dan LPPM IBI Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (217.789 KB) | DOI: 10.37641/jabkes.v1i1.562

Abstract

Analisis 5C dan 7P serta analisis kelayakan merupakan analisis yang dipakai oleh lembaga keuangan/bank dalam mengantisipasi terhadap kredit macet termasuk bagi Bank BNI, Tbk dan Bank BRI, Tbk.Analisis 5C dan 7P memiliki persamaan, yaitu apa-apa yang terkandung dalam 5C dirinci lebih lanjut dalam prinsip 7P di samping lebih terinci juga jangkauan analisisnya lebih luas dari 5C. Prinsip analisis kredit dengan 5C itu sendiri terdiri dari :Character, capaciity, capital, collateral, dan condition. Sedangkan prinsip analisis menggunakan 7P ialah: Personality, Party, Purpose, Prospect, Payment, Protability, dan Protection.
Analisis Perlakuan Akuntansi Pendanaan Mudharabah Dalam Kaitannya Dengan PSAK 105 pada PT. Bank Jabar Banten Syariah Annaria Magdalena Marpaung; Siti Ita Rosita
Jurnal Ilmiah Akuntansi dan Manajemen Ranggagading Vol 12 No 2 (2012)
Publisher : Sekolah Tinggi Ilmu Ekonomi Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (572.473 KB)

Abstract

Existence of Syariah Bangking to be especially beneficial amid the unstable economic conditions after the global crisis. Where the Syariah Bangking largely able to demonstrate the existence of national economic growth. Regulators see it as BI (Bank Indonesia) continues its efforts to encourage the growth of Syariah Banking to Syariah Bangking can further contribute to the national economy. This study aimed to analyze how the accounting treatment funding at a Banking Mudharabah Syariah. Note that funding is one source Mudharabah third party funds. Analyzes were conducted to determine and assess whether in practice these deals are done related to funding in accordance with the principle of Mudharabah Syariah is PASK Syariah . DSN MUI fatwa, and policies set by BI. Authors doing research at PT. Bank Jabar Banten Syariah Bogor Branch office located at Simpang Warung Jambu No.9-10 Jl. Raya Bogor Pajajaran 21. From the results of research conducted at PT. Bank Jabar Banten Syariah Bogor Branch offerings indicates that a transaction is derived from the products offered funding mudharabah basically become a major revenue source third party funding, which if it is observed by the bank management will greatly assist the growth of Banks in the future in an effort to increase in revenue. But the main concern is how the accounting treatment in the financial statements, in order to fulfill the terms and conditions apply. In general PT. Bank Jabar Banten Syariah Bogor Branch has implemented the provisions applicable to the products run on Syariah. The analysis in this study indicate that PT. Bank Jabar Banten Syariah Branches Bogor have been recorded and reported financing transactions Mudharabah accordance with applicable regulations, namely PASK No.105. Therefore, encouraged to PT. Bank Jabar Banten Syariah should always follow the development of Islamic Financial Accounting Standards, DSN MUI fatwa related to financing transactions Mudharabah
Penyusunan Laporan Keuangan PT. Simpul Tali Indonesia Berdasarkan SAK EMKM Sri Febrilian Anugrah; Siti Ita Rosita
Jurnal Aplikasi Bisnis Kesatuan Vol 2 No 1 (2022): JABKES Edisi April 2022
Publisher : Program Vokasi dan LPPM IBI Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jabkes.v2i1.1346

Abstract

Penyusunan laporan keuangan sangat penting dilakukan oleh suatu entitas termasuk Usaha Mikro Kecil Menengah (UMKM). Dalam Penyusunan laporan keuangan UMKM perlu menerapkan Standar Akuntansi Keuangan yang ada yaitu SAK EMKM agar Laporan Keuangan dapat tersaji secara wajar. Tujuan Penyusunan Tugas Akhir ini adalah untuk mengetahui kondisi pembukuan di UMKM dan melakukan Penyusunan laporan keuangan UMKM sesuai dengan SAK EMKM. Penyusun melakukan peninjauan dan magang pada PT Simpul Tali Indonesia yang beralamat di Sindang Panorama Regency Blok B7, Sindangbarang, Kec. Bogor Barat, Kota Bogor ( 16117). Hasil peninjauan dan pembahasan Tugas Akhir menunjukan bahwa pembukuan pada PT. Simpul Tali Indonesia masih dilakukan secara manual dan belum mengikuti ketentuan dalam standar akuntansi keuangan. Perusahaan juga belum menyiapkan laporan keuangan, oleh karena itu penyusun mencoba melakukan Penyusunan laporan keuangan melalui siklus akuntansi sesuai dengan SAK EMKM. Diharapkan ke depannya, PT. Simpul Tali Indonesia dapat memulai melakukan pembukuan secara sistem dan dapat menyusun laporan keuangan sesuai dengan SAK EMKM. Kata Kunci : Laporan keuangan, SAK EMKM
Pengaruh Hutang dan Modal Kerja terhadap Profitabilitas Devi Kristianingsih Kodey; Siti Ita Rosita; Ervina Indri Sari
Jurnal Ilmiah Akuntansi Kesatuan Vol 8 No 2 (2020): JIAKES Edisi Agustus 2020
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v8i2.371

Abstract

The purpose of this study is to determine whether there is an influence of debts and working capital on profitability in retail trade sub sector companies listed on the Indonesia Stock Exchange in 2014-2018. The population and sample used in this study are 21 retail trade sub-sector companies listed on the Indonesia Stock Exchange in 2014-2018. The research method used is descriptive using secondary data. The statistical analysis used in this study is the classic assumption test, multiple linear regression analysis, coefficient of determination test, and hypothesis testing using t test and F test. The results of the research indicate that partially, debt has a significant effect on profitability, while working capital has no significant effect on profitability. Debts and working capital simultaneously have significant effects on profitability. In addition, the results of the coefficient of determination test show the Adjusted R Square value of 0.125. Debts and working capital have an influence on profitability for 12.5% ​​and the remaining 87.5% is influenced by other variables that were not examined. Keywords: Debts, Working Capital, and Profitability
Analisis Penerapan PSAK 71 Dalam Penyajian Cadangan Kerugian Penurunan Nilai Dan Kinerja Keuangan Perusahaan Perbankan Muhammad Ponco Wibowo; Siti Ita Rosita
Jurnal Ilmiah Akuntansi Kesatuan Vol 8 No 2 (2020): JIAKES Edisi Agustus 2020
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v8i2.373

Abstract

In 2020 companies in Indonesia have to implement PSAK 71 to replace PSAK 55. With the forward looking Expected Credit Loss approach in PSAK 71, profit of the banking industry has the potential to be declining because banks have to prepare Allowance for Impairment Losses since the initial recognition of financial assets. This study aims to find out the application of PSAK 71 in the presentation of allowance for impairment losses on banking companies in Indonesia and examine its financial performance using the CAMEL method. This research was conducted at CTBC Bank of Indonesia The type of data used in this study is secondary data which was obtained in the form of annual reports containing audit reports and other additional information. The analysis of the data is intended to find out whether the presentation of allowance for impairment losses at CTBC Bank is in accordance with PSAK 71 or not, and analyze the company’s financial performance The results of this study show that CTBC Bank of Indonesia has implemented PSAK 71 of allowance for impairment losses properly and the recalculation of impairment losses was in accordance with transitional provisions of PSAK 71 in 2017. This reduced the value of Bank’s CAMEL by 3,33 resulting from the decrease of net income and total assets. However, as of December 31, 2018 the company has succeeded in raising the CAMEL value to 85,55 and achieved a rating of healthy status from Bank Indonesia Keywords:PSAK 71, Impairment losses, CAMEL, financial instrument
Tinjauan Atas Implementasi SAK ETAP Pada Laporan Keuangan Koperasi Produksi Susu Dan Usaha Peternakan Bogor Rizki, Karina; Asfiya, Nurul; Sutarti, Sutarti; Rosita, Siti Ita; Herawati, Heti
Jurnal Aplikasi Bisnis Kesatuan Vol. 3 No. 3 (2023): JABKES Edisi Desember 2023
Publisher : Program Vokasi dan LPPM IBI Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jabkes.v3i3.1887

Abstract

Semua entitas tanpa terkecuali termasuk koperasi, harus membuat laporan keuangan untuk bertanggung jawab kepada pihak eksternal dan internal. Koperasi digolongkan sebagai entitas tanpa akuntabilitas sehingga berpedoman pada Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik (SAK ETAP). SAK ETAP disusun oleh Ikatan Akuntan Indonesia (IAI) untuk membantu beberapa bidang usaha yang tidak memiliki akuntabilitas publik sebagaimana telah ditentukan dalam ruang lingkup SAK ETAP. SAK ETAP lebih sederhana daripada dengan SAK Umum. SAK ETAP juga mengatur dalam hal pengakuan, pengukuran, dan penghapusan transaksi pada entitas tanpa akuntabilitas.Tujuan dari penyusunan Tugas Akhir ini adalah untuk mendapat pemahaman dalam implementasi SAK ETAP pada laporan keuangan koperasi. Untuk memastikan kesesuaian unsur-unsur laporan keuangan dan penggunaan prinsip-prinsip akuntansi yang digunakan telah sesuai dengan SAK ETAP yang telah ditetapkan. Hasil peninjauan menunjukkan bahwa Koperasi Produksi Susu dan Usaha Peternakan Bogor telah menyajikan laporan keuangan secara lengkap sesuai dengan SAK ETAP. Unsur-unsur laporan keuangan koperasi telah sesuai dengan standar akutansi dan secara umum, elemen pengakuan, penilaian, penyajian, dan pengungkapan yang diperlukan dalam pelaporan keuangan telah dipenuhi. Selain SAK ETAP, dalam penyajian laporan keuangan KPS Bogor berpedoman pada Peraturan Menteri KUKM No. 13 Tahun 2015 yaitu untuk transaksi simpan pinjam Lembaga Pengelola Dana Bergulir (LPDB) dan penamaan laporan laba rugi menjadi laporan sisa hasil usaha namun secara subtansi sesuai dengan laporan laba rugi SAK ETAP.
Penerapan Akuntansi Imbalan Kerja Jangka Pendek Pada PT Pendidikan Maritim Dan Logistik Indonesia Agustiani, Santi; Rosita, Siti Ita; Suwarno, Suwarno
Jurnal Aplikasi Bisnis Kesatuan Vol. 4 No. 2 (2024): JABKES Edisi Agustus 2024
Publisher : Program Vokasi dan LPPM IBI Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jabkes.v4i2.1917

Abstract

      Short-term employment remuneration is a work reward (other than a vacancy) that is expected to be completed entirely before 12 months after the end of the annual reporting period in which the employee provides the related services. The forms of remuneration for short-term work include salaries, benefits and bonuses.The purpose of preparation of this final task is to be able to know the recognition/measurement and presentation of short-term work remuneration as well as whether the application of the accounting of short term work compensation in PT PMLI has been in accordance with PSAK 24 on work reward. The results of the discussion showed that the measurement of short-term work remuneration (wages and benefits) for the staff member of PKWT (Specified-Time Work Agreement) is determined on the basis of contracts and employment regulations. Employment remuneration is recognised after the employee has completed the work and is recorded in the KSMU (Business Partnership) Labour and Labour account. Subsequently, the work remuneration will be presented on the operating burden on the loss profit report. It can be concluded that the application of short-term remuneration accounting to PT. PMLI has been in accordance with PSAK 24 on Employment Compensation.   Keywords: short-term remuneration accounting, PSAK 24
Implementasi Sistem Bagi Hasil Tabungan Rencana Melalui Akad Mudharabah Muthlaqah Maurizka, Btari Salma; Sutarti, Sutarti; Rosita, Siti Ita; Taqyudin, Yudin
Jurnal Aplikasi Bisnis Kesatuan Vol. 4 No. 1 (2024): JABKES Edisi April 2024
Publisher : Program Vokasi dan LPPM IBI Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jabkes.v4i1.1965

Abstract

ABSTRACT Research through internships at Bank Syariah Indonesia Sub-Branch Office of Tanah Sareal aims to find out whether the opening procedure, product offering strategy, application of the profit sharing system of savings plans using the mudharabah muthlaqah contract has run well. Also, if there are any obstacles, what are the evaluations carried out by the bank in resolving these obstacles. The evaluation results of this study show that the procedure for opening a plan savings account and the strategy of offering plan savings products have been carried out well but need to be improved again in order to attract more customers for plan savings products. Furthermore, the profit sharing system of savings plans using the mudharabah muthlaqah contract has been implemented in accordance with the Statement of Sharia Financial Accounting Standards (PSAK) Number 105 concerning mudharabah accounting, where customers will receive a ratio for each month. The bank will always inform the customer if there is a change in ratio. As of April 2023, Bank Syariah Indonesia KCP Tanah Sareal has 113 planned savings product customers. Keywords : savings plan, akad mudharabah muthlaqah
Co-Authors Agustiani, Santi Agustiansyah, Keukeu Aminuyati Annaria Magdalena Marpaung Annaria Magdalena Marpaung Asfiya, Nurul Deni Yanuar, M. Ikom Desi Efrianti Devi Kristianingsih Kodey Ervina Indri Sari Fahmi, Arief Febriawan, Febriawan Heti Herawati Iis Siti Aisyah Iriyadi Iriyadi Istichaerani, Istichaerani Kodey, Devi Kristianingsih Lestari, Alviani Maurizka, Btari Salma Moermahadi Soerja Djanegara Muhammad Ponco Wibowo Ratih Puspitasari Rismawati . Rizki, Karina Ronald Ronald S, Ribut Yudi Saputra, Permana Sasmita, Theresia Sri Febrilian Anugrah Sutarti Sutarti Suwarno Suwarno Syahrina, Erna Taqyudin, Yudin Tri Marlina Wibowo, Muhammad Ponco Yayuk Nurjanah