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All Journal Media Ekonomi dan Manajemen Serat Acitya Indonesian Journal of Business and Entrepreneurship (IJBE) Owner : Riset dan Jurnal Akuntansi EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) Safari : Jurnal Pengabdian Masyarakat Indonesia Mengabdi: Jurnal Hasil Kegiatan Bersama Masyarakat Serat Acitya Transformasi Masyarakat : Jurnal Inovasi Sosial dan Pengabdian IJEFSD
Rr. Suprantiningrum
UNTAG Semarang
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Journal : Serat Acitya

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Analisis Dan Perancangan Sistem Informasi Akuntansi Penjualan, Piutang Dan Penerimaan Kas (Studi Kasus pada UD.Praktis di Magetan) Roro Suprantiningrum
Serat Acitya Vol 5, No 2 (2016): Pemanfaatan Rasio untuk menyelesaikan Kasus dan mewujudkan Program Kehidupan
Publisher : FEB UNTAG Semarang

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AbstractThis study aimed to analyze the accounting records and then perform the design of information  systems  related  to  Sales,  Accounts  Receivable  and  Cash  Receipts  on UD.Praktis in Magetan, East Java. The research method used is descriptive analysis method and design that uses an object-oriented approach he designed the Accounting Information Systems Sales, Accounts Receivable and Cash Receipts are expected to be useful for the management of the company as the provision of information that is easier and more complete.Research results show that UD.Praktis a commercial enterprise engaged in the craft of skin that have some problems, namely: The information technology is not maximized as accounting records that are still manual, not the part that handles the collection of accounts receivable, still the geminating task in which part of the succession interfere in another part task. With dibangunya accounting information system that regulates Sales, Accounts Receivable and Cash Receipts company, it is expected to help the company to conduct operations and internal controls such as the roles and responsibilities of employees, generate accurate information and reports so that it can support in corporate decision.Keywords:  Accounting  Information  Systems,  Credit  Sales,  Accounts  Receivable,  Cash Receipts
Pengaruh Moderasi Pengungkapan Corporate Social Responsibility (CSR) dan Good Corporate Governance (GCG) Terhadap Hubungan Return On Equity(ROE) dan Nilai perusahaan Dra. Suprantiningrum SE, Msi; Sabat Nugroho Asji SE
Serat Acitya Vol 2, No 3 (2013): November - Strategi Investasi Kehidupan Bermasyarakat
Publisher : FEB UNTAG Semarang

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ABSTRACT   Nilai perusahaan menggambarkan seberapa baik atau buruk manajemen mengelola kekayaannya, hal ini bisa dilihat dari pengukuran kinerja keuangan yang diperoleh. Kinerja keuangan merupakan hal penting yang harus dicapai oleh setiap perusahaan, karena kinerja keuangan tersebut merupakan cerminan dari kemampuan perusahaan dalam mengelola dan mengalokasikan sumber dayanya. Akhir-akhir ini, banyak perusahaan semakin menyadari pentingnya menerapkan program Corporate Social Responsibilty (CSR) sebagai bagian dari strategi bisnisnya. Good Corporate Governance (GCG) merupakan suatu kesatuan sistem yang menjelaskan hubungan antara bermacam-macam faktor atau sebab yang menentukan tujuan dari performa prestasi suatu perusahaan. Tujuan dari penulisan ini adalah untuk menentukan Pengaruh  GCG dan pengungkapan CSR terhadaphubungan keuntungan perusahaan  (ROE) dan nilai perusahaan. Peneltian ini menggunakan data perusahaanmanufaktur yang sudah terdaftar di BEI pada tahun 2010-2012 terdapat 152 perusahaan. Pengambilan sampel dengan purposive sampling, yaitu pengambilan sampel yang sesuai dengan kriteria yang telah ditentukan,diperoleh23 perusahaan sehingga jumlah sampel yang digunakan 69.setelah dilakukan transformasi dengan melakukan pembuangan data (outlier) jumlah sampel menjadi 66. Analisis data menggunakan statistik deskriptif dan analisis regresi moderasi. Hasil penelitian menunjukkan bahwa kinerja keuangan berpengaruh positif dan signifikan terhadap nilai perusahaan, sig 0,002 (< 0,05). pengungkapan CSR tidak mempengaruhi hubungan antara kinerja keuangan (ROE) terhadap nilaiperusahaan (Tobins Q9) sig 0,243.Kepemilikan manajerial (GCG)tidak  mempengaruhihubungan antara kinerja keuangan (ROE) terhadap nilai perusahaan, Sig 0,093  (>0,05).
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI INTEGRITAS LAPORAN KEUANGAN (Studi Empiris pada Perusahaan Properti dan Real Estate yang Terdaftar di BEI periode Tahun 2014-2017) Suciani - Primawati; Suprantiningrum Suprantiningrum
Serat Acitya Vol 7, No 3 (2018): Dinamika dalam Bisnis
Publisher : FEB UNTAG Semarang

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Abstract

The purpose of this study was to determine the effect of institutional ownership, managerial ownership, firm size, leverage, audit quality and independent board of commissioners on the integrity of financial statements on property and real estate companies listed on the IDX for the 2014-2017 period.The population in this study are 28 property and real estate developers registered in BEI during 2014-2017. By using saturated sampling method or census so the data analysis of financial statements from 28 companies for 4 years, the writer obtains 112 samples of observation data. The data analysis test uses classical assumption test followed by multiple linear regression test. The results of the study indicate that: institutional ownership has a positive effect on the integrity of the company's financial statements. Managerial ownership does not affect the integrity of the company's financial statements. Company size does not affect the integrity of financial statements. Financial leverage has a negative effect on the integrity of financial statements. Audit quality does not affect the integrity of financial statements. The Independent Board of Commissioners has a positive effect on the integrity of the Company's financial statements.Keywords: institutional ownership, managerial ownership, company size, leverage, audit quality, independent board of commissioners and integrity of financial statements
Co-Authors , Muchayatin Amsar Amsar Aurora Diskayani Lukas Camelius Isodorus Ikut Camilus Isidorus Camilus Isidorus Ikut Dian Evianika Rusati Janti Soegiastuti Joko Riyanto Monika Muji Astuti Muchayatin Muchayatin Nurchayati Nurchayati Paramithaningtyas, Dimas Ajie Parju, Parju Sabat Nugroho Asji SE Siti Aminah Soegastuti, Janti Sri Haryanti Suciani - Primawati Wijayanti, Agus