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All Journal Indonesian Journal of Economics and Bussiness JRA: Jurnal Riset Akuntansi Majalah Ilmiah UNIKOM @is The Best [Accounting Information System & Information Technology Business Enterprise] Journal of Economics, Management, Business And Accounting (JEMBA) Jurnal Impresi Indonesia Pengabdian Pada Masyarakat Sistem Informasi Akuntansi

Ony Widilestariningtyas

Universitas Komputer Indonesia

Author-ID : 3936453

Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Social Sciences

Published : 17 Documents Claim Missing Document

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PENGARUH MANAJEMEN ASET TERHADAP PENDAPATAN ASLI DAERAH PEMERINTAH KABUPATEN DAN KOTA DI JAWA BARAT Widilestariningtyas, Ony
Jurnal Riset Akuntansi Vol 8 No 1 (2016): Jurnal Riset Akuntansi
Publisher : Program Studi Akuntansi | Fakultas Ekonomi dan Bisnis | Universitas Komputer Indonesia

Conducted in the local cities and district government in West JavaÂ this research was tookon 2014 period. The phenomenon encountered in the field is the embodiment of autonomy in theform of asset management that gave a less improvement to the local own-source revenue. The objective of this study is to determine how much influence of the asset managementonÂ local own-source revenue Cities and District Local Government in West Java. Research method that used in this research were descriptive and verification method withstatistical testing using Simple Linier Regression with secondary data. Sampling method used isto take all of population called census. The results showed that asset management has a significant effect on the local ownsourcerevenuewithapositivedirection,thatmeanthehigherassetmanagementpoint,thehigherlocalown-sourcerevenuewillbe.ThenThestrengthoftherelationshipwasindicatedashighcorrelation.

PENGARUH SISTEM ADMINISTRASI PERPAJAKAN MODERN DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK (Survey pada 5 KPP di Kanwil DJP Jabar 1) Widilestariningtyas, Ony
Jurnal Riset Akuntansi Vol 5 No 2 (2013): Jurnal Riset Akuntansi
Publisher : Program Studi Akuntansi | Fakultas Ekonomi dan Bisnis | Universitas Komputer Indonesia

Masalah kepatuhan wajib pajak adalah masalah penting di seluruh negara, baik bagi negaramaju maupun negara berkembang. Jika wajib pajak tidak patuh maka akan menimbulkankeinginan untuk melakukan penghindaran, pengelakan, penyelundupan dan pelalaian pajak.Upaya pemerintah dalam meningkatkan kepatuhan wajib pajak seperti peningkatan sistemadministrasi perpajakan modern dan sanksi perpajakan. Penelitian ini bertujuan untukmenganalisis pengaruh sistem administrasi perpajakan modern dan sanksi perpajakan terhadapkepatuhan wajib pajak. Metode yang digunakan dalam penelitian ini adalah metode deskriptifdan verifikatif. Unit observasi dalam penelitian ini adalah 5 KPP di Kanwil DJP Jabar 1 denganunit analisis pegawai account representative yang berjumlah 53 orang. Pengujian statistik yangdigunakan adalah uji asumsi klasik, analisis regresi linier berganda, analisis korelasi, koefisiendeterminasi, dan pengujian hipotesis dengan menggunakan bantuan aplikasi SPSS 21 untukMicrosoft Windows. Hasil penelitian ini menunjukan bahwa secara parsial, sistem administrasiperpajakan modern berpengaruh signifikan terhadap kepatuhan wajib pajak dan sanksiperpajakan berpengaruh signifikan terhadap kepatuhan wajib pajak. Selain itu, secara simultansistem administrasi perpajakan modern dan sanksi perpajakan berpengaruh signifikan terhadapkepatuhan wajib pajak.

PENGARUH AUDIT INTERNAL TERHADAP RISIKO FRAUD (SURVEY PADA PT.BRI DI WILAYAH BANDUNG) Widilestariningtyas, Ony
Jurnal Riset Akuntansi Vol 6 No 1 (2014): Jurnal Riset Akuntansi
Publisher : Program Studi Akuntansi | Fakultas Ekonomi dan Bisnis | Universitas Komputer Indonesia

Penelitian dilakukan pada PT.BRI di Wilayah Bandung. Objek penelitian adalah Auditinternal dan Risiko fraud. Fenomena yang terjadi adalah masalah internal auditperbankan di Indonesia belum berjalan optimal sehingga masih adanya tindakankecurangan di dalam perbankan. Tujuan penelitian untuk mengetahui pengaruh auditinternal terhadap risiko fraud pada PT. BRI di wilayah Bandung. Metode penelitianmenggunakan metode deskriptif dan verifikatif. Populasi PT. BRI penelitian berjumlah30 audit internal, pengambilan sampel menggunakan sampling jenuh. Pengumpulandata menggunakan observasi, studi pustaka, kuesioner dan wawancara. Uji statistikyang digunakan perhitungan analisis jalur, korelasi Pearson, koefisien determinasi, ujihipotesis dan program aplikasi SPSS 20.0 for Windows. Hasil penelitian menunjukkanpengaruh koefisien korelasi antara audit internal terhadap risiko fraud sebesar 8.94%.Besar pengaruh audit internal terhadap risiko fraud pada PT. BRI di wilayah Bandungadalah 53.3%. Sisanya 46.7% dipengaruhi oleh faktor lain yang tidak diteliti.

PENGARUH AUDIT INTERNAL, PENGENDALIAN INTERNAL, DAN GOOD GOVERNMENT GOVERNANCE TERHADAP PENCEGAHAN FRAUD DAN IMPLIKASINYA TERHADAP KINERJA PEMERINTAH DAERAH Ony Widilestariningtyas
Indonesian Journal of Economics and Business Vol 2, No 2 (2012)
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar

Local governments carry out internal audits to provide control over the activities of internal control in the implementation of governance is good, so that fraud can be prevented so that the performance of local government can be carried out adequately.This study aims to determine 1) the relationship between internal audit, internal control and fraud prevention, 2) the influence of internal audit, internal control and good government good governance on the prevention of fraud both simultaneously and parsial, 3) the influence of internal audit, internal control, good government governance, the prevention of fraud on the government's performance both simultaneously and parsial.Unit this study is all the provincial, regency / city in West Java and Banten with respondents Inspectorate West Java and Banten government and the State Audit Representation of West Java and Banten. Method of analysis using Path Analysis.These results indicate that 1) there is a positive relationship between internal audit, internal control and fraud prevention, 2) internal audit, internal control and good government governance affects both fraud prevention and partially simultaneously, 3) internal audit, internal control, good government governance, fraud prevention affects the performance of both local government and partially simultaneously. The contribution of this study describes the effect that the internal audit in the implementation of a consistent internal control for the government to realize good governance and prevent fraud, to improve local government performance on an ongoing basis. The implications of this study showed improved performance of local government for development in the areas of research interest in creating clean government.

PERANCANGAN SISTEM INFORMASI AKUNTANSI LAPORAN KEUANGAN (STUDI KASUS PADA PT. 212 SIAGA PROPERTY MANAGEMENT) Ony Widilestariningtyas; Dwi Rahayu Boedikartini; Rio Yunanto
@is The Best : Accounting Information Systems and Information Technology Business Enterprise Vol 1 No 1 (2012): @is The Best : Accounting Information Systems and Information Technology Business
Publisher : Labkat Press KA FTIK UNIKOM

212 Siaga Property Management make a move area of service of security. When the writer research at financial administration, they making of financial statement still use the Microsoft Office Excel as a means of calculate. For the problems hence writer take the title "Desaign of Accounting Information Systems Financial Statement (Cases Study at PT. 212 Siaga Property Management with Microsoft Visual Basic 6.0 and SQL Server 2000 Bases of Client Server." Research design which writer applies research design with data primer/secunder, research type which writer applies basic and administer research, data type that writer use qualitative data and quantitative data, research method that writer use survey and descriptive research, data collecting technique that writer use field study consisted of by interview, observation and literature study, system development method that writer use methodology orienting at process, data and output. System development structure that writer use waterfall. After writer make the device of information system of financial statement accountancy, expected in processing of transaction and making of financial statement at PT. 212 Siaga Property Management become computerized better according to standard of financial accounting and output yielded is Financial Statement Balance, Balance, Cash Flow, and Capital Change.

SISTEM INFORMASI AKUNTANSI PERSEDIAAN BARANG DAGANG PADA PT TASLY WORLD INDONESIA CABANG BANDUNG Hery Dwi Yulianto; Sifa Fauziah; Ony Widilestariningtyas
@is The Best : Accounting Information Systems and Information Technology Business Enterprise Vol 1 No 1 (2012): @is The Best : Accounting Information Systems and Information Technology Business
Publisher : Labkat Press KA FTIK UNIKOM

PT Tasly World Indonesia Branch Bandung is addressed in Jl. Abdul Rachman Saleh 9 City Square A-3 Bandung. At the time of recording supplies, PT Tasly World Indonesia Branch Bandung is already using the computer by using Microsoft Office Excel 2003, which is often in error recording. On the problems the writer took the title "Accounting Information Systems Inventory Trade at PT Tasly World Indonesia Branch Bandung". Research type which writer applies is base research, data type which writer applies is qualitative data and quantitative data, research design type which writer applies is research design with primary data and secondary data, research method which writer applies is research of eksploratoris and descriptive research, data collecting technique which writer applies is field researcher what consisted of interview and observation and bibliography research system development method which writer applies is methodologies orienting at process, data and output. System development structure applied is Waterfall. Scheme of information system applied is context diagram, data flow diagram, and flowchart With writer makes scheme of trade stock accounting information system, expected data processing, record-keeping of supply data at PT Tasly World Indonesia Cabang Bandung becomes more effective, computerized and efficient as according to financial accounting standard and, output yielded consisted of supply card, supply report, sale report, report retur goods, report retur sale, financial statement, Balance Sheet.

PERANCANGAN SISTEM INFORMASI AKUNTANSI LAPORAN KEUANGAN (STUDI KASUS PADA YPM SALMAN ITB) Rio Yunanto; M Munayah; Ony Widilestariningtyas
@is The Best : Accounting Information Systems and Information Technology Business Enterprise Vol 1 No 2 (2012): @is The Best : Accounting Information Systems and Information Technology Business
Publisher : Labkat Press KA FTIK UNIKOM

Yayasan Pembina masjid (YPM) Salman ITB is the foundation that manages the activities of religious service. The process of recording transactions in both of revenue and expenditure on the ledgers are still using Microsoft Office Excel as a tool for data processing. Financial statements prepared by the YPM Salman ITB is not fully using the islamic principles. For these problem the writer take the title "Design Of Financial Statement Accounting Information System Using Microsoft Visual Basic 2008 Software and MySQL Based Client Server" with islamic principles.

Perancangan Sistem Informasi Akuntansi Laporan Keuangan Arus Kas Badan layanan Umum balai Besar bahan dan Barang Teknik Bandung menggunakan Software microsoft Visual Basic 2008 dan MySQL berbasis Client Server Ony Widilestariningtyas; Resa Ramarinda; Rio Yunanto
@is The Best : Accounting Information Systems and Information Technology Business Enterprise Vol 1 No 2 (2012): @is The Best : Accounting Information Systems and Information Technology Business
Publisher : Labkat Press KA FTIK UNIKOM

Badan Layanan umum Balai Besar Bahan dan Barang Teknik (BLU-B4T) Bandung yang memiliki alamat di Jalan Sangkuriang no. 14 Bandung 40135 telepon 022-2504088 faximile 022-2502027 E-mail: info@b4t.go.id homepage: www.b4t.go.id. Waktu kegiatan melaksanakan pencatatan dan penghitungan bukti transaksi pada layanan penerimaan atau bukti transaksi pada pengeluaran yang memiliki Badan Layanan Umum Balai Besar Bahan dan Barang Teknik (BLU-B4T) Bandung dengan menggunakan Microsoft excel Software. Ada situasi yang dapat mengakibatkan masalah pada keakuratan input data bahwa karena dengan tidak efektif dan kinerja optimal pada divisi di agensi, masalah itu dapat berdampak pada pelaporan yang dibutuhkan oleh agensi. Pada masalah ini penulis mengambil judul "Desain Sistem Informasi Akuntansi Laporan Keuangan Arus Kas pada BLU-B4T dengan Menggunakan Perangkat Lunak Microsoft Visual basic 2008 dan Basis Data MySQL Basis dari Server Klien".

PENGARUH PERECANAAN PAJAK DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA (Studi Kasus Pada Perusahaan Manufaktur Sektor Makanan Dan Minuman Yang Terdaftar Di Bursa Efek Indonesia Tahun 2018-2019) Ony Widilestariningtyas; Nadia Ana Sekarini
Journal of Economics, Management, Business and Accounting (JEMBA) Vol 2 No 1 (2022): Journal of Economics, Management, Business and Accounting
Publisher : Fakultas Ekonomi dan Bisnis Universitas Komputer Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34010/jemba.v2i1.7493

The study was conducted to determine whether tax planning and company size affect earnings management in manufacturing companies in the food and beverage sector. Earnings management listed on the Indonesia Stock Exchange (IDX) in 2018 and 2019. The research method used is descriptive and verification methods with a quantitative approach. The population in this study is the food and beverage sub-sector companies. The sampling technique used is purposive sampling technique. The method of data analysis in this study used multiple linear regression analysis which was tested using SPSS 26.0 for Windows software. Based on the research conducted, it can be seen that tax planning has a positive and significant effect on earnings management and firm size has a positive and significant effect on earnings management.

PENGARUH PROFITABILITAS, KEPEMILIKAN MANAJERIAL, DAN KEPEMILIKAN INSTITUSIONAL TERHADAP NILAI PERUSAHAAN Ony Widilestariningtyas; Ade Kurnia Ahmad
Journal of Economics, Management, Business and Accounting (JEMBA) Vol 1 No 2 (2021): Journal of Economics, Management, Business and Accounting
Publisher : Fakultas Ekonomi dan Bisnis Universitas Komputer Indonesia

Tujuan dari penelitian ini adalah untuk mengetahui pengaruh Profitabilitas, Kepemilikan Manajerial, Kepemilikan Institusional terhadap nilai perusahaan sektor Infrastruktur, Utilitas Dan Transportasi di Bursa Efek Indonesia pada periode 2016-2020. Penelitian ini menggunakan deskriptif dan verifikatif dengan pendekatan kuantitatif. Populasi dalam penelitian ini adalah perusahaan sektor Infrastruktur, Utilitas Dan Transportasi di Bursa Efek Indonesia pada periode 2016-2020 yang berjumlah 78 perusahaan. Dengan pengambilan seambil menggunakan purposive sampling didapatkan sampel sebanyak 10 perusahaan yang mewakili dari sektor tersebut. Teknik pengumpulan data yang digunakan adalah dokumentasi dari laporan keuangan tahunan yang dipublikasikanoleh perusahaan di website resmi Bursa Efek Indonesia yaitu www.idx.co.id. Teknik analisis yang digunakan adalah regresi linear berganda. Hasil pada penelitian ini menunjukkan bahwa: (1) Profitabilitas berpengaruh positif dan siginifikan terhadap Nilai Perusahaan; (2) Kepemilikan Manajerial berpengaruh positif dan siginifikan terhadap Nilai Perusahaan,; (3) Kepemilikan Institusional berpengaruh positif dan tidak siginifikan terhadap Nilai Perusahaan.

Co-Authors Ade Kurnia Ahmad Azijah, Salmah Nur Dwi Rahayu Boedikartini Hery Dwi Yulianto Karniawati, Nia Khoerunisa, Asti Kristina, Entin M Munayah Nadia Ana Sekarini Putri, Maharani Rachmanto, Adi Rahayu, Siti Kurnia Resa Ramarinda Rio Yunanto Sifa Fauziah YULIANTO, HERY DWI

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