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All Journal Journal of Economic, Bussines and Accounting (COSTING) EBBANK: Jurnal Ilmiah Bidang Ekonomi, Bisnis dan Perbankan West Science Business and Management Journal of Creative Power and Ambition (JCPA)
Edy Anan
Universitas Amikom Yogyakarta
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Pengembangan Sistem Informasi Akuntansi Penjualan untuk Lembaga Pendidikan Studi pada LPIT Al-Furqan Yogyakarta Edy Anan; M Sofyan Indrajaya
EBBANK Vol 9, No 2 (2018): EBBANK Vol.9 No.2 Desember 2018
Publisher : Sekolah Tinggi Ilmu Ekonomi Bisnis dan Perbankan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (513.189 KB)

Abstract

This study aims to develop a sales accounting information system for educational institutions. Development efforts with case studies at Al-Furqan LPIT Yogyakarta. In contrast to some previous studies that use the subject of a trading company organization, this study uses the organization of educational institutions. Data collection techniques are carried out with methods of observation, interviews and documentation. System development is done by designing and using the SDLC method (System Development Life Cycle). Analysis of sales transactions using PIECES analysis.The results of research on LPIT Al-Furqan show that in addition to the development of sales accounting information systems, it is also necessary to develop Point of Sale (POS) and Payroll purchasing systems. This is intended to make the system more integrated. To overcome the lack of accounting softness for educational institutions, it is generally necessary to develop open source software on the market, so that it can be used by a wider organization of educational institutions
The Effect of Organization Culture, Leadership Style and Working Discipline on Job Satisfaction at the Ministry of Religious Affairs of The Bengkulu City Zoniarti Zoniarti; Halek Mu'min; Edy Anan
West Science Business and Management Vol. 2 No. 01 (2024): West Science Business and Management
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsbm.v2i01.662

Abstract

This research aims to prove the influence of work culture, leadership, and discipline on employee satisfaction, The method used in this study is to use quantitative with explanatory research approach. The population uses employees of the Ministry of Religious Affairs of Bengkulu city, using a sample of 152 samples taken using side random. The results showed that b1 = 0.277: is the regression coefficient value of work culture variable X1 with a value of 0.323 (positive sign), b2 = 0.370 is the regression coefficient value of leadership variable X2 providing a value of 0.370 (positive sign), and b3 is the regression coefficient value of discipline variable X3 providing a value of 0.447 (positive sign). The test results using SPSS, where the significant level obtained is smaller, namely 0.000 from the standard, namely 5% or 0.05 and the comparison results between F_hitung≥F_tabel 58.692 ≥ 3.06, it can be concluded that there is a significant influence between variables X1 (work culture), X2 (leadership style), and X3 (work discipline), and Y (job satisfaction).
Freelancer Management Information System Integrating PSAK 72 and PPh 21 Rima Dewanti Suwardani; Edy Anan; Muhammad Agung Reza Yudha
Journal of Creative Power and Ambition (JCPA) Vol. 4 No. 01 (2026): Journal of Creative Power and Ambition (JCPA)
Publisher : CV Edujavare Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70610/jcpa.1279

Abstract

This study aims to design and implement a web-based freelancer management information system that integrates operational management, financial recording based on PSAK 72, and tax calculation for non-employee income (PPh 21). The rapid growth of freelancers in the gig economy has not been accompanied by integrated systems that support booking management, structured financial recording, and accurate tax calculation, resulting in inefficiencies and potential reporting errors. This study employs the Design Science Research (DSR) approach, ith system requirements analyzed using the PIECES framework and system development conducted through the Waterfall model. Data were collected through observation and interviews with six freelancers in the creative service sector. The developed system includes features such as booking management, recording of down payments (DP) and settlements, revenue recognition based on PSAK 72, and automatic PPh 21 calculation using the non-employee tax scheme. The evaluation results indicate improvements across all PIECES aspects, particularly in performance (4.50) and efficiency (4.28). The implementation of PSAK 72 ensures that down payments are recorded as liabilities and recognized as revenue only after performance obligations have been fulfilled. Additionally, the integrated tax calculation feature improves users’ understanding of tax obligations and reduces calculation errors. This study contributes by providing an integrated system that combines operational, accounting, and taxation aspects within a single platform.
Environmental Mechanisms and Corporate Values: The Role of Size Moderation in Indonesian High-Profile Companies Rifa Maulina Syaharani; Edy Anan
Journal of Creative Power and Ambition (JCPA) Vol. 4 No. 02 (2026): Journal of Creative Power and Ambition (JCPA)
Publisher : CV Edujavare Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70610/jcpa.1808

Abstract

This study aims to analyze the influence of green accounting, carbon emission disclosure, and carbon tax on company value and test the role of company size as a moderation variable in high-profile companies listed on the Indonesia Stock Exchange. The study used a quantitative approach with balanced panel data covering 10 companies in the consumer non-cyclicals, basic materials, industrials, and energy sectors during the period 2020–2024 (50 company-year observations). Company value is measured using Tobin's Q, green accounting is proxied through the ratio of environmental costs to revenue, carbon emissions disclosure through emission intensity, carbon tax through the ratio of carbon cost exposure to revenue, while company size is measured using the natural logarithm of total assets. Debt to Equity Ratio and Return on Assets are used as control variables. The analysis was carried out using the Random Effect Model on EViews 12 after going through the Chow, Hausman, and Lagrange Multiplier tests. The results of the study show that green accounting and carbon emission disclosure do not have a significant effect on the company's value at a significance level of 5%, while the carbon tax has a marginally negative effect at the level of 10%. Moderation testing shows that company size significantly moderates the relationship between green accounting, carbon emissions disclosure, and carbon taxes on company value. The entire interaction coefficient has the opposite direction to the main coefficient, indicating that the larger the size of the company, the weaker the influence of environmental information on the company's value. In addition, the Adjusted R² value increased from 9.58% to 55.15% after including the moderation variable, indicating an improvement in the model's ability to explain variations in the company's value. This study expands the environmental accounting literature by showing that company size is not just a control variable, but a contextual factor that determines how the market responds to environmental information. These findings provide implications for companies to substantively improve the quality of environmental reporting, for investors to consider company size in investment decision-making, and for regulators to develop more uniform sustainability reporting standards.
PENGARUH FINANCIAL KNOWLEDGE, SELF-EFFICACY, LOCUS OF CONTROL TERHADAP FINANCIAL MANAGEMENT BEHAVIOR DENGAN PERAN MEDIASI DIGITAL ACCOUNTING Berlian Abelita Hendrawati; Edy Anan
Journal of Economic, Bussines and Accounting (COSTING) Vol. 9 No. 1 (2026): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/w1k7xt91

Abstract

Penelitian ini menelaah pengaruh Financial Knowledge, Self-Efficacy, dan Locus of Control terhadap Financial Management Behavior, dengan Digital Accounting sebagai mediator pada mahasiswa di Kota Yogyakarta. Studi ini bertumpu pada metode kuantitatif sebagai landasan analisis. Data dihimpun dari 116 mahasiswa di Kota Yogyakarta melalui kuesioner digital. Metode Partial Least Square-Structural Equation Modeling (PLS-SEM) dimanfaatkan sebagai strategi utama dalam menganalisis data penelitian. Financial knowledge berpengaruh signifikan terhadap digital accounting. Self-efficacy dan locus of control tidak berpengaruh signifikan terhadap digital accounting. Riset ini mengungkap bahwa Financial Knowledge dan Locus of Control tidak menunjukkan pengaruh berarti terhadap Financial Management Behavior. Sebaliknya, Self-Efficacy terbukti memiliki dampak nyata dalam membentuk Financial Management Behavior. Temuan ini memberi pijakan bagi perguruan tinggi untuk mengidentifikasi faktor paling menentukan dalam membangun Financial Management Behavior mahasiswa.. Temuan menegaskan peran self-efficacy sebagai pendorong langsung, serta financial knowledge sebagai pendorong penggunaan digital accounting. Temuan ini dapat dijadikan pijakan strategis untuk merancang program literasi keuangan serta pelatihan Digitalisasi Akuntansi yang lebih terarah.
Co-Authors Berlian Abelita Hendrawati Halek Mu'min M Sofyan Indrajaya Muhammad Agung Reza Yudha Rifa Maulina Syaharani Rima Dewanti Suwardani Zoniarti Zoniarti