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SISTEM INFORMASI AKUNTANSI KEUANGAN KANTOR DESA TAMBAKREJO KENDAL METODE CASH BASIS Sukemi Kamto Sudibyo; Endaryati, Eni; Kumalasari Subroto, Vivi; Wahyuning, Sri; Rokhman, Nur; Nur Romdhonah, Fitri
Jurnal Akuntansi dan Bisnis Vol. 4 No. 2 (2024): Oktober 2024 : Jurnal Akuntansi dan Bisnis
Publisher : LPPM Universitas Sains Dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jiab.v4i2.798

Abstract

The Tambakrejo Village office has problems in managing village finances in recording and presenting financial reports. Currently, the Tambakrejo village office uses a manual reporting system by handwriting it in a book. Data is stored in archives which may be lost or damaged, requires a long time to search if the data is to be used or viewed again, delays in preparing village financial reports due to ineffective recording and management of financial reports. The aim of this research is to produce a Financial Accounting Information System Using the Cash Basis Method in Tambakrejo Kendal Village to help handle the recording and processing of village financial reports to make them more effective and computerized. Design and development of an accounting information system using the PHP and CSS bootstrap programming languages, MySQL as a database, with Research and Development research methods. The implementation of this system has been able to simplify the financial management process of the Tambakrejo Village Office so that financial reports are obtained more quickly, easily and effectively. The financial accounting information system of the Tambakrejo Kendal Village Office, the cash basis method, is useful for handling the process of recording, processing and reporting village cash finances based on proof of cash transactions when received or disbursed and is able to provide accurate information on village financial balances in the form of numbers and is equipped with digital archiving of proof of transactions.
PENERAPAN METODE AVERAGE DALAM PENGELOLAAN PERSEDIAAN BARANG DAGANG Sri Wahyuning; Sukemi Kamto Sudibyo; Elys Amalia
MANAJEMEN Vol. 4 No. 2 (2024): OKTOBER : MANAJEMEN (Jurnal Ilmiah Manajemen dan Kewirausahaan)
Publisher : LPPM Politeknik Pratama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/manajemen.v4i2.790

Abstract

A well-structured accounting system also provides good benefits to the management in running their business. Every business has multiple accounting systems that are linked together and work together to achieve specific goals. Inventory is a resource that can be stored to anticipate high demand from consumers. Every company, whether trading or manufacturing, always has inventory. Without optimal inventory levels, entrepreneurs run the risk that their business will eventually no longer be able to meet their needs. the desires of consumers who need or demand the products manufactured. This can happen because products are not always available, which also means entrepreneurs lose the chance to make the profits they should. Inventory in CV. Semarang Main Aircon Center does not yet have a computerized system or is still done manually. Data storage is still in the form of notes, so it is vulnerable to corruption and makes it difficult to find information about data on specific items and the number of elements in the resume. The Main Aircon Center makes it difficult to control incoming and outgoing goods when recording inventory data, as the work is only carried out by one administrative employee. Therefore, to solve this problem, it is necessary to record inventory using a computer to facilitate data processing. By using the averaging method, the company does not have to pay attention to the utilization of inventory in the warehouse. The averaging method also makes it easier to calculate costs because there is no need to pay attention to the first or last inventory, and it is easier to use.
Analisis Pengaruh Modal Inti terhadap Profitabilitas dengan Mediasi Dana Pihak Ketiga Dan Kredit yang Diberikan pada Bank Perkreditan Rakyat di Indonesia Periode 2015-2023 Nindi Anggi Wardan; Sri Wahyuning; Eka Satria Wibawa; Dhevi Dadi Kusumaningtyas
Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak Vol. 1 No. 4 (2024): Desember : Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak (JIEAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jieap.v1i4.532

Abstract

This study on profitability aims to analyze the effect of Core Capital on Profitability with the mediation of Third Party Funds and Credit Given at Rural Credit Banks in Indonesia for the period 2015-2023. The sample used in this study was 108 monthly data, selected using the purposive sampling method. The monthly data comes from the Indonesian Banking Statistics report published by the Financial Services Authority (OJK). The data analysis technique used is path analysis using multiple linear regression. The results of the study indicate that Core Capital has a significant positive effect on Third Party Funds, Core Capital does not affect Credit Given, Third Party Funds have a significant positive effect on Credit Given, Core Capital and Party Funds do not have a significant effect on Profitability, Credit Given does not have a significant effect on Profitability, Third Party Funds and Credit Given are unable to mediate the effect of Core Capital on Profitability and Credit Given is unable to mediate the effect of Third Party Funds on Profitability.
PENGARUH KUALITAS PELAYANAN DAN FASILITAS RUANG TUNGGU TERHADAP KEPUASAN PENGGUNA JASA BANDAR UDARA AJI PANGERAN TUMENGGUNG PRANOTO SAMARINDA 2024 Sri Wahyuning; mutiara hapsari, cinthia; Purnama Andri Murdapa; Jikri Nurhafidh Mulki
ALBAMA: JURNAL BISNIS ADMINISTRASI DAN MANAJEMEN Vol. 17 No. 2 (2024): ALBAMA : Jurnal Bisnis Administrasi dan Manajemen
Publisher : LPPM Akademi Manajemen Administrasi Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56606/albama.v17i2.233

Abstract

Transportation in the current era has become an inseparable need for human life, because transportation is one of the tools that connects from one region to another, and transportation is one of the things that determines the development of a country, the more sophisticated the transportation of a country, the more advanced the country is. The purpose of this study is to determine the effect of service quality and facilities on service users at APT Pranoto Samarinda Airport. The research method used is quantitative. The research population is all service users, the sample used is 100 respondents. The research data was obtained through a questionnaire analyzed using the t and f tests. The results of the study show that: Service quality affects the satisfaction of service users which has a t-count value (2.03) > t table value (1.66) and a significant level (0.04) < (0.05). Facilities do not affect the satisfaction of service users which has a t-count value (0.27) < t table (1.66) and a significant level (0.78) > (0.05). and simultaneously the variables of service quality and facilities do not affect the satisfaction of service users where the calculated f value (2.096) < f table (3.09) and the level of significance (0.129) > (0.05).
Pemberdayaan Organisasi Ekstrakurikuler PMR dalam Upaya Peningkatan Pola Makan Gizi Seimbang dengan Media ‘Isi Piringku’ Rinayati Rinayati; Sri Wahyuning; Harsono Harsono; Cempaka Kumala Sari; Sugeng Santoso
Inovasi Sosial : Jurnal Pengabdian Masyarakat Vol. 2 No. 2 (2025): Mei : Inovasi Sosial : Jurnal Pengabdian Masyarakat
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/inovasisosial.v2i2.1331

Abstract

"Isi Piringku" is a dietary guideline developed by the Ministry of Health of the Republic of Indonesia as part of a balanced nutrition campaign. Understanding this concept is particularly important for elementary school-aged children, as this is a critical period for physical growth, mental development, and the formation of healthy lifestyle habits. A balanced nutritional intake plays a vital role in improving learning concentration, supporting physical activity, and preventing various diseases caused by nutritional deficiencies or excesses. However, the dietary behavior of elementary school students remains far from balanced nutrition principles, with an average achievement of only 53.9%. Based on this condition, this Community Service Program (PkM) aimed to improve the knowledge, skills, and behavior of Youth Red Cross (PMR) members at SDN Krapyak in consuming food according to balanced nutrition guidelines using the “Isi Piringku” media. The activities carried out included obtaining permission, conducting socialization, training on the use of the “Isi Piringku” media, and providing ongoing mentoring. Through this program, it was expected that PMR members could become change agents and role models for their peers in implementing healthy and balanced eating habits. The results of the activity showed that the mentoring was successfully conducted. There was a significant improvement in the knowledge and skills of PMR members, as reflected in the increase in the average score from 70.8 to 90.97 after the intervention. This indicates that the approach using the "Isi Piringku" media is effective in promoting balanced nutritional behavior among elementary school children.
Sistem Penentuan Harga Pokok Penjualan Metode Pesanan Berbasis Web Sri Wahyuning; Kamto Sudibyo, Sukemi; Hidayatul Khikmah; Eni Endaryati
Jurnal Manajemen Informatika & Teknologi Vol. 5 No. 1 (2025): Mei : Jurnal Manajemen Informatika & Teknologi
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi - Studi Ekonomi Modern

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/b2s4f263

Abstract

Penelitian ini bertujuan untuk merancang serta mengembangkan sistem informasi akuntansi berbasis web yang digunakan untuk menghitung harga pokok penjualan (HPP) dengan pendekatan metode pesanan di PT. Jinlin Luggage Indonesia. Karena perusahaan ini menjalankan produksi berdasarkan permintaan khusus dari pelanggan, maka metode job order costing dipilih sebagai pendekatan paling relevan dalam menghitung biaya per unit. Sistem yang dikembangkan dirancang agar mampu mencatat biaya produksi secara sistematis, tepat, dan dilakukan secara real-time. Dengan penerapan sistem ini, perusahaan dapat menghindari proses penghitungan manual yang memakan waktu dan rawan kesalahan. Penelitian ini menggunakan pendekatan Research and Development (R&D), yang mencakup beberapa tahapan mulai dari identifikasi masalah, pengumpulan data, desain sistem, validasi, hingga pengujian. Setiap tahapan dirancang secara menyeluruh agar hasil sistem sesuai dengan kebutuhan operasional perusahaan. Hasil implementasi menunjukkan adanya peningkatan efektivitas dan akurasi dalam pelaporan HPP, serta mendukung proses pengambilan keputusan manajerial yang berbasis data secara lebih cepat dan tepat. Selain itu, sistem ini juga meminimalkan kesalahan input secara manual dan mempercepat pembuatan laporan biaya produksi. Fitur penyimpanan data historis biaya produksi dalam sistem juga dapat dimanfaatkan untuk analisis biaya dan perencanaan anggaran jangka panjang
OPTIMALISASI AKUNTANSI MANAJEMEN DALAM PENGAMBILAN KEPUTUSAN STRATEGIS DI PERUSAHAAN MANUFAKTUR Febryantahanuji Febryantahanuji; Eka Satria Wibawa; Nindi Anggi Wardani; Hendri Rasminto; Sri Wahyuning
Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi Vol. 5 No. 2 (2025): Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurimea.v5i2.937

Abstract

This study aims to analyze the role of management accounting in supporting strategic decision making at PT ABC, a manufacturing company. Management accounting is seen as an important tool in providing relevant financial and non-financial information for planning, controlling, and evaluating performance (Langfield-Smith, 2008). The research method used is a case study with a qualitative approach, where data is collected through in-depth interviews with management and accounting staff, as well as analysis of internal company documents. The results of the study indicate that management accounting plays an important role in providing production cost information, profitability analysis, and performance reports, which are the basis for management in making strategic decisions such as determining selling prices, allocating resources, and planning production capacity (Chenhall & Moers, 2015). However, the study also identified several challenges, such as limitations in information systems and data integration between departments. The implication of this study is the need to improve management information systems and staff training to maximize the benefits of management accounting in strategic decision making. These findings are expected to contribute to the development of more effective management accounting practices in manufacturing companies (Hall, 2010).
Sistem Akuntansi Manajemen Keuangan Terintegrasi E-Commerce Untuk Meningkatkan Akurasi Laporan Keuangan Ewilla Sewing Demak Sukemi Kamto Sudibyo; Eni Endaryati; Vivi Kumalasari Subroto; Sri Wahyuning; Nur Rokhman; Agus Priyadi; Delinda Dalis Yuliani
MANAJEMEN Vol. 5 No. 1 (2025): MEI : MANAJEMEN (Jurnal Ilmiah Manajemen dan Kewirausahaan)
Publisher : LPPM Politeknik Pratama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/manajemen.v5i1.950

Abstract

The development of digital technology encourages business entities to utilize e-commerce to expand their market. However, many have difficulty managing financial reports because the online sales system is not yet integrated. Ewilla Sewing, a convection business, still records finances manually and separately from online sales.  This study designs and implements an integrated e-commerce financial management accounting system to improve the accuracy, efficiency, and reliability of financial reports. The research method uses a descriptive qualitative approach with observation, interviews, and document analysis. The system was developed with a waterfall model. The results of the study show that the system is able to manage finances more efficiently, accelerate reporting, provide real-time data, support internal audits, and help make more appropriate decisions for Ewilla Sewing.
PENGARUH PROMOSI DAN KUALITAS PELAYANAN JASA GRABFOOD TERHADAP KEPUASAN KONSUMEN DI KELURAHAN BOJA Bambang Widjanarko Susilo; Elmareza Aizzani; Eni Endaryati; Sri Wahyuning; Haryo Kusumo
MANAJEMEN Vol. 5 No. 1 (2025): MEI : MANAJEMEN (Jurnal Ilmiah Manajemen dan Kewirausahaan)
Publisher : LPPM Politeknik Pratama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/manajemen.v5i1.991

Abstract

This study aims to explore the extent to which promotion and service quality affect GrabFood customer satisfaction among Generation Z who live in Boja Village. This study uses a quantitative method with a survey approach, where data is obtained from 100 respondents who are active users of GrabFood through the distribution of questionnaires. To test the proposed hypothesis, multiple linear regression analysis was used. The findings of the study showed that promotion (with a regression coefficient of 0.45) and service quality (regression coefficient of 0.55) both had a positive and significant impact on the level of consumer satisfaction and the Rvalue of 2 was 0.6 that 60% of the consumer satisfaction variable could be explained by the variables of promotion and service quality, The validity of the regression model used was confirmed through a classical assumption test. These results highlight the importance of synergy between the implementation of effective promotional strategies and service quality improvement to create an optimal customer experience. The practical implications of this research can be used by GrabFood management in designing more efficient marketing strategies to increase customer satisfaction and loyalty. In conclusion, the synergy between effective promotional strategies and improving service quality is the key to creating an optimal customer experience and increasing the satisfaction and loyalty of GrabFood users in the region
Pengaruh Kinerja Keuangan Terhadap Nilai Perusahaan pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Periode 2020-2023 Sukarno, Mutiara; Mutiara Sukarno; Ratnaningrum Ratnaningrum; Sri Wahyuning; Risma Nurhapsari
E-Bisnis : Jurnal Ilmiah Ekonomi dan Bisnis Vol 18 No 1 (2025): JURNAL ILMIAH EKONOMI DAN BISNIS
Publisher : LPPM Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/e-bisnis.v18i1.2761

Abstract

Penelitian ini bertujuan untuk menguji pengaruh kinerja keuangan yang terdiri dari capital adequancy ratio, liquid assets of total asset, dan net interest margin terhadap nilai perusahaan dengan profitabilitas (return of asset) sebagai variabel moderasi. Penelitian ini menggunakan metode kualitatif. Populasi yang digunakan dalam penelitian ini adalah perusahaan perbankan yang terdaftar di Bursa Efek Indonesia pada periode 2020-2023. Data ini diakses melalui website www.idx.com dan website resmi perusahaan. Penelitian ini menggunakan teknik purposive sampling sehingga memperoleh 52 data pengamatan. Data dianalisis menggunakan teknik analisis regresi linear berganda dengan alat SPSS versi 26. Berdasarkan hasil penelitian menunjukkan bahwa capital adequancy ratio berpengaruh positif dan signifikan terhadap nilai perusahaan, liquid assets of total asset berpengaruh negatif dan tidak signifikan terhadap nilai perusahaan, net interest margin berpengaruh positif tetapi tidak signifikan terhadap nilai perusahaan, profitabilitas (return of asset) tidak dapat memoderasi pengaruh capital adequancy ratio, liquid assets of total asset, dan net interest margin terhadap nilai perusahaan.