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Prosedur yang Disepakati Atas Informasi Keuangan Terhadap Akun Kas pada PT ABC Perdana, Muhammad Rama Putra; Widajantie, Tituk Diah
Journal of Health, Education, Economics, Science, and Technology (J-HEST) Vol. 6 No. 1 (2023): Journal of Health, Education, Economics, Science, and Technology
Publisher : Journal of Health, Education, Economics, Science, and Technology (J-HEST)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (801.343 KB) | DOI: 10.36339/128

Abstract

Tujuan penelitian ini untuk mengetahui bagaimana penerapan prosedur yang disepakati atas informasi keuangan terhadap akun kas pada PT ABC. PT ABC merupakan sebuah bisnis restoran berpusat di ponorogo dan memiliki berbagai cabang di madiun, surabaya dan solo. Pihak investor sendiri meminta bantuan jasa terhadap Kantor Jasa Akuntan adalah jasa prosedur yang disepakati atas informasi keuangan, dikarenakan pihak investor mempunyai kecurigaan terhadap PT ABC memiliki potensi kecurangan, tidak transparan serta tidak akuntabel dalam pencatatan keuangan sehingga pihak investor tersebut belum menerima bagi hasil atas kesepakatan antara kedua belah pihak tersebut. Maka dari itu praktisi akuntan melaksanakan prosedur dalam suatu perikatan atas unsur-unsur individual data keuangan dari PT ABC yaitu berupa Akun Kas bagian penerimaan dan pengeluaran. 
Keuangan rumah tangga dalam pemenuhan gizi seimbang untuk mencegah stunting Widajantie, Tituk Diah; Yuhertiana, Indrawati; Wilasittha, Acynthia Ayu; Putri, Sofie Yunida
KACANEGARA Jurnal Pengabdian pada Masyarakat Vol 8, No 2 (2025): Mei
Publisher : Institut Teknologi Dirgantara Adisutjipto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28989/kacanegara.v8i2.2583

Abstract

Kegiatan pengabdian masyarakat ini bertujuan untuk memberikan kontribusi jangka panjang tentang pentingnya pengelolaan keuangan rumah tangga untuk memenuhi gizi seimbang dalam rangka menurunkan angka stunting di Indonesia. Kegiatan dilaksanakan dalam tiga tahap, antara lain kunjungan interaktif kepada keluarga dengan anak stunting, penyusunan buku edukasi dan resep masakan dengan budget terbatas, dan sosialisasi buku kepada masyarakat. Kunjungan interaktif bertujuan untuk mengetahui kondisi keuangan keluarga anak stunting untuk menentukan anggaran makanan bergizi keluarga. Penyusunan buku berisi tentang edukasi metode pengelolaan keuangan rumah tangga, gizi yang diperlukan untuk mengatasi stunting, dan resep masakan yang disesuaikan dengan anggaran rumah tangga hasil kunjungan. Sosialisasi buku berjudul “Strategi Keuangan Rumah Tangga dan Gizi Seimbang” untuk memberikan kontribusi jangka panjang dalam rangka mengatasi stunting. Kegiatan sosialisasi buku kepada masyarakat juga diapresiasi oleh peserta kegiatan. Ibu-ibu dengan balita yang hadir pada kegiatan tersebut akan menjadikan buku yang disusun oleh tim sebagai pedoman dalam mengelola keuangan rumah tangga dan mulai menganggarkan biaya untuk menyediakan makanan bergizi untuk putranya agar terhindar dari stunting. 
The Influence of Tax Socialization, Tax Knowledge, Tax Sanctions, and Education Level on the Compliance of Urban and Rural Land and Building Tax (PBB-P2) Taxpayers in Sidoarjo Regency Dirapuspita, Vincensia Rena; Widajantie, Tituk Diah
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 3 (2025): Dinasti International Journal of Economics, Finance & Accounting (July-August 2
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i3.4818

Abstract

This study aims to examine the influence of tax socialization, tax knowledge, tax sanctions, and education level on the compliance of Urban and Rural Land and Building Tax (PBB-P2) taxpayers in Sidoarjo Regency. Although annual PBB-P2 revenue has consistently increased and even exceeded its targets, the number of paid Tax Object Numbers (NOP) remains relatively low, indicating ongoing challenges in achieving optimal taxpayer compliance. This research employs a quantitative approach through a survey method by distributing questionnaires to taxpayers in the region. The collected data were analyzed using SmartPLS 4.0 to test the effect of the independent variables on taxpayer compliance. The results reveal that tax socialization, tax knowledge, tax sanctions, and education level all have a positive influence on taxpayer compliance. The model's R-squared value of 0.769 indicates that 76.9% of the variation in compliance is explained by these variables. These findings emphasize the importance of educational and regulatory factors in enhancing tax compliance. Therefore, it is recommended that local governments strengthen tax education programs, implement fair and transparent sanctions, and improve community education to optimize PBB-P2 revenue collection
Peningkatan Efisiensi Administrasi Keuangan Melalui Sistem Penagihan Otomatis: Studi Kasus Pada PT Java Energy Semesta Anggraeni, Deviana Kusnul; Widajantie, Tituk Diah
Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK) Vol 5 No 3 (2025): Edisi September 2025
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jamek.v3i1.2137

Abstract

This study aims to analyze the impact of implementing an automated billing system based on Google Apps Script in enhancing the efficiency of financial administration processes at PT Java Energy Semesta. The study employs a descriptive qualitative method with a single case study approach, using data collection techniques such as direct observation, in-depth interviews with finance staff, and documentation of the system and billing activity logs. Data analysis was conducted thematically, including data reduction, categorization, and conclusion drawing, focusing on efficiency indicators such as the time required to prepare reminders, frequency of late payments, and the speed of customer confirmations. The results indicate that the implementation of the automated billing system successfully reduced the average time for processing daily billing reminders from 1–2 hours to under 10 minutes, decreased payment delays by up to 30%, and accelerated the financial information cycle. This automation also reduced dependency on administrative staff and improved the accuracy of information delivery. These findings imply that digitalizing administrative processes through simple and affordable platforms such as Google Apps Script can serve as an effective solution for medium-sized enterprises. In addition to streamlining workflows, the system also contributes to improved cash flow efficiency, stronger receivables control, and reduced credit risk, thereby supporting the overall financial stability of the company.
Evaluasi implementasi standar operasional prosedur dokumen transaksi terhadap keakuratan pencatatan akuntansi: Studi Kasus pada PT BUU Asmawati, Talitha Raissa; Widajantie, Tituk Diah
Journal of Accounting and Digital Finance Vol. 5 No. 3 (2025): Journal of Accounting and Digital Finance
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/jadfi.v5i3.2157

Abstract

This study aims to evaluate the implementation of Standard Operating Procedures (SOPs) for purchase invoices, sales invoices, and delivery orders to ensure the accuracy of accounting records at PT BUU. A qualitative approach with a case study method was employed through in-depth interviews, direct observation, and document analysis. The results reveal that the implementation of SOPs has not been consistently applied across departments, particularly in the submission and validation of physical documents. Delays and document loss have affected the timeliness and reliability of accounting records. These findings reinforce the COSO Internal Control Framework, emphasizing the importance of control and monitoring activities, and the Policy Theory, which highlights that SOP effectiveness depends on employee compliance and managerial support. The study recommends strengthening internal supervision through a digital document tracking system and regular training to enhance procedural adherence and the accuracy of financial reporting.
IMPLEMENTASI SISTEM PENGINGAT ADMINISTRASI KEUANGAN BERBASIS SPREADSHEET DALAM MENINGKATKAN EFEKTIVITAS ADMINISTRASI KEUANGAN: STUDI KASUS DI PT JAVA ENERGY SEMESTA Alisyah, Silva Norma; Widajantie, Tituk Diah
JURNAL AKUNTANSI DAN MANAJEMEN MADANI Vol 11 No 2 (2025): Jurnal Akuntansi Manajemen Madani
Publisher : STIE Madani Balikpapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51882/jamm.v11i2.220

Abstract

Penelitian ini bertujuan untuk menerapkan sistem pengingat administrasi keuangan berbasis spreadsheet guna meningkatkan efektivitas pengelolaan administrasi keuangan di perusahaan. Metode penelitian yang digunakan adalah kualitatif deskriptif dengan pendekatan studi kasus. Data diperoleh melalui observasi langsung, wawancara, dan dokumentasi terhadap aktivitas administrasi keuangan sebelum dan sesudah penerapan sistem. Data yang terkumpul kemudian dianalisis menggunakan teknik reduksi data, penyajian data, dan penarikan kesimpulan. Hasil penelitian menunjukkan bahwa implementasi sistem pengingat berbasis spreadsheet, yang dilengkapi fitur pengingat otomatis dan manual, dapat meningkatkan efisiensi pengelolaan jadwal pembayaran, mempercepat proses pelaporan, serta meminimalisir kelalaian administratif. Selain itu, sistem ini memberikan dampak positif terhadap keteraturan transaksi keuangan dan kelancaran operasional perusahaan. Keunggulan lainnya adalah sistem ini mudah digunakan dan dapat disesuaikan dengan kebutuhan perusahaan secara fleksibel. Dengan demikian, sistem pengingat administrasi keuangan berbasis spreadsheet dapat menjadi solusi praktis, hemat biaya, dan efektif dalam mendukung kinerja administrasi keuangan di lingkungan perusahaan, khususnya perusahaan skala kecil hingga menengah yang belum memiliki sistem otomatisasi canggih.
The Effect of Profitability, Firm Size, and Leverage on Firm Value (Study on Banking Companies Listed on the Indonesia Stock Exchange in 2018-2023) Fadhilah, Miftakhul; Widajantie, Tituk Diah
International Journal of Business and Applied Economics Vol. 3 No. 4 (2024): July 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijbae.v3i4.9748

Abstract

This research aims to find out the effect of profitability, firm size, and leverage on firm value. This researh employs quantitative research methodology. The population used in this research is a banking company registered with the IDX for the period 2018-2023. The sampling technique used purposive sampling method. Based on the sample selection criteria, there were 13 companies and 78 samples. The data analysis technique used is multiple linear regression analysis. The SPSS version 25 tool was used to process data in the analysis of this study. The results of this research show that profitability and firm size has a positive effect on firm value in banking companies listed on the IDX in 2018-2023, while leverage has no effect on firm value in banking companies listed on the IDX in 2018-2023. Further research could develop this research using other variables that in theory have an effect on a firm value, such as dividend policies, capital stucture, free cash flow, and others.
The Influence of Human Resource Competence, Utilization of Information Technology, and Internal Control Systems on The Quality of Financial Report Public Health Center in The City of Surabaya Purwandari, Aprilia; Widajantie, Tituk Diah
International Journal of Business and Applied Economics Vol. 3 No. 4 (2024): July 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijbae.v3i4.9749

Abstract

This research aims to find out how human resource competence, utilization of information technology, and internal control systems influence the quality of financial reports of Public Health Centers in the City of Surabaya. This research employs quantitative research methodology, and primary data were collected using a questionnaire as the major data gathering tool. The population used in this research were all employees of Public Health Centers in Surabaya City and sample selection was carried out using the Slovin formula and the results obtained were 97 employees who will be used in this research. This study uses basic random sampling as its sample method. The SmartPLS 4.0 tool is used in this study's data analysis methodology. The study's findings indicate that while internal control systems and HR competency has an influence on the quality of financial reports, meanwhile, the utilization of information technology has no influence on the quality of financial reports. The contribution of this research is in maintaining the quality of financial reports for community health centers in the city of Surabaya as well as providing a potential evaluation for improvement future.
The Effect of Accounting Information System Utilization, Human Resource Competence, and Internal Audit on the Quality of Financial Statements at OPD Surabaya City Office Arifin, Annisa Putri; Widajantie, Tituk Diah
International Journal of Business and Applied Economics Vol. 3 No. 4 (2024): July 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijbae.v3i4.9750

Abstract

This study aims to identify the influence of the use of accounting information systems, human resource dumber competence, and internal audit on the quality of financial statements of the City of Surabaya. The sample for this study was taken from the Regional Apparatus Organization (OPD) of Surabaya City, which was used in a quantitative method. The sampling technique was carried out by a simple random sampling method based on probability.  The total number of participants in this study amounted to 100 participants including financial staff. Data analysis techniques using SmartPLS 4.0. The results show that the quality of financial reporting is not significantly affected by the use of accounting information systems. The quality of financial reporting is significantly influenced by the competence of human resources. The quality of financial reporting is significantly affected by internal audit. This study makes a valuable contribution to preserving the caliber of the financial reports of Surabaya's regional apparatus organizations as well as offering prospective assessments for upcoming upgrades.
A comparative analysis before and after pandemic on environmental accounting public hospital Putri, Sofie Yunida; Widajantie, Tituk Diah; Wilasittha, Acynthia Ayu
International Journal of Financial, Accounting, and Management Vol. 6 No. 1 (2024): June
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijfam.v6i1.1706

Abstract

Purpose: This study conducted a comparative analysis of the application of environmental accounting in hospitals before, during, and after the pandemic. Research methodology: This qualitative study used a comparative analytical approach. The data used in the research are primary data from interviews with three informants directly involved and secondary data from relevant financial information at the Regional Public Hospital. Mohamad Soewandhie, Surabaya. Results: The COVID-19 pandemic has impacted hospital environmental accounting. Hospitals commonly charge environmental costs for managing solid, liquid, and gaseous waste. The pandemic has increased hospital waste processing expenditure for these three classes. The growth in hospital waste and vendor waste processing costs due to increased demand, since hospitals cannot yet process their waste, are the main causes of the cost increase. Once the outbreak ended, hospitals could control the costs. Limitations: Financial data from the hospital was simply an illustration because it had to be integrated with the Surabaya City Government's financial reports and was not published. Contribution:  It can be seen that it is important for hospitals to be able to budget environmental costs more seriously as a preventive measure if similar problems like the pandemic or other forces significantly occur in the future. Novelty: Previous similar research only studied how environmental accounting is implemented in a hospital and did not compare its implementation before, during, and after the pandemic.