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All Journal Jurnal Reviu Akuntansi dan Keuangan Ekonomi Bisnis Peka: Jurnal Pengabdian Kepada Masyarakat Journal of Business and Information System Jurnal Akuntansi Kontemporer
Agnes Utari Widyaningdyah
Universitas Widya Mandala Surabaya Jl. Dinoyo 48A, Surabaya 60265, Jawa Timur
Religion Agriculture, Biological Sciences & Forestry Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Mechanical Engineering Medicine & Pharmacology Nursing Physics Public Health Social Sciences

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Enterprise Resource Planning (ERP) Support For Internal Control Effectiveness Widyaningdyah, Agnes Utari; Ezra, Luandre
Jurnal Reviu Akuntansi dan Keuangan Vol 10, No 2: Jurnal Reviu Akuntansi dan Keuangan (In Progress)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v10i2.11507

Abstract

EERP is a software package which already changed the way data is collected, disseminated, and used. ERP systems also have built-in control which in every transaction is supervised carefully. However, only a few findings in accounting empirical research reveal how the ERP systems support internal control effectiveness. In this paper, we investigate the effect of ERP systems on internal control effectiveness over financial statements. Using annual reports of listed firms in the Indonesia Stock Exchange and logistic regression technique, we find that firms with ERP reported fewer general internal control weaknesses than firms without ERP. Hence, ERP adoption and implementation in Indonesia’s firms cannot reduce internal control weaknesses, especially in a specific levels of financial statements because they have not fully utilized the ERP control features.
PENDAMPINGAN PENYUSUNAN MODEL BISNIS CANVAS SEBAGAI STRATEGI KEMANDIRIAN PENDANAAN DI YAYASAN SOS DESA TARUNA Dwijayanti, S, Patricia Febrina; Rahardjo, Hartono; Widyaningdyah, Agnes Utari; Nugraheni, Bernadetta Diana; Sofian, Sofian
PeKA: Jurnal Pengabdian Kepada Masyarakat Vol 6, No 2 (2023): Desember
Publisher : Fakultas Bisnis, Universitas Katolik Widya Mandala Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/peka.v6i2.5173

Abstract

Yayasan SOS atau lebih dikenal dengan SOS Children’s Villages merupakan organisasi nir laba yang mempunyai komitmen untuk memberikan kepada anak-anak hak pengasuhan orang tua dan kebutuhan utama mereka yaitu keluarga dan rumah yang dipenuhi dengan kasih sayang. Pengurus villages mendapatkan mandat dari yayasan SOS untuk dapat secara mandiri dalam membiayai operasional village-nya. Hal ini dikarenakan adanya instruksi dari yayasan SOS pusat bahwa mulai tahun 2020 terjadi pengurangan donasi, selain itu juga agar village dapat menjadi mandiri. Village Semarang mempunyai beberapa potensi untuk mendapatkan dana secara mandiri melalui pemberdayaan aset-asetnya. Pengurus village di Semarang masih mempunyai keraguan untuk menggunakan aset-nya secara komersial. Keraguan pada individu pengurus village ini dapat menghambat kemandirian dalam memperoleh dana. Namun demikian, di satu sisi pengurus village di Semarang menyadari pentingnya pengelolaan aset untuk menuju kemandirian dana. Kegiatan pengabdian kepada masyarakat (PkM) pada village Semarang berfokus pada lokakarya penyusunan business plan dengan model bisnis canvas atas pemanfaatan aset. Business plan dibutuhkan untuk membantu pengurus dalam mengidentifikasikan studi kelayakan atas pemanfaatan aset secara komersial. Hal ini bertujuan untuk mengurangi keraguan pengurus akan adanya risiko atas pemanfaatan aset tersebut. Hasil PkM ini memberikan luaran berupa business plan dengan model bisnis canvas yang dapat dilaksanakan pada tahun 2020.
The Effect of Intellectual Capital Management on The Use of Management Accounting Practices in The SME Consumer Goods Industry in East Java Kristina, Natalia; Widyaningdyah, Agnes Utari; Rachmawati, Dyna
Ekonomi Bisnis Ekonomi Bisnis, Volume 26, No.2, July 2021
Publisher : Departemen Manajemen Fakultas Ekonomi dan Bisnis Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/um042v26i2p97-108

Abstract

Increased business competition of Small and Moderate Enterprises, SME, makes each business unit eager to compete. The business units realize the achievement by managing the intellectual capital accurately and making a decision based on information of Accounting Practice Management. This research aims to determine the influence of intellectual capital management toward the accounting practice management of SMEs in good consumable industries in East Java. The researchers took the sample with a non-probability sampling technique. Then, they analyzed the data with Ordinary Least Square regression (OLS). The respondents were SME doers. They were 126 respondents with various backgrounds. This research used other approaches by adding a controlled variable, the years of business. The results statistically found a positive and significant influence of intellectual capital management with accounting practice management. Thus, Small and Moderate Enterprises, while managing their intellectual capital maximally, could influence the implementation of accounting practice management to provide supportive information in making an organizational decision. On the other hand, the years of business in this research did not significantly influence managerial practice in SMEs.
PERSPEKTIF AKUNTANSJ ATAS ASET PENGETAHUAN (KNOWLEDGE ASSET) Widyaningdyah, Agnes Utari
Jurnal Akuntansi Kontemporer Vol. 1 No. 1 (2009)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v1i1.419

Abstract

Today s economies shifted the dynamic business environment into information age where people interact with knowledge. In this new economy, knowledge management and intellectual capital are emerging as the p"imary source of wealth. Some companies in Europe have already implemented various knowledge measurement techniques and provide it in particular report called knowledge and intellectual capital report. However, all of those techniques and reports have limitations and many suffer ji-om a lack of practical testing. They need to standardize in order to give a better perception for the participant of the organizations. This popel' discusses at the nature of knowledge, proposed alternative methods of knowledge accounting and the prospects and possibilities for knowledge accounting.
Perspektif Akuntansi atas Aset Pengetahuan (Knowledge Asset) Widyaningdyah, Agnes Utari
Jurnal Akuntansi Kontemporer Vol. 1 No. 1 (2009)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v1i1.1039

Abstract

Today’s economies shifted the dynamic business environment into information age where people interact with knowledge. In this new economy, knowledge management and intellectual capital are emerging as the primary source of wealth. Some companies in Europe have already implemented various knowledge measurement techniques and provide it in particular report called knowledge and intellectual capital report. However all of those techniques and reports have limitations and many suffer from a lack practical testing They need to standardize in order to give a better perception for the participant of the organizations. This paper discusses at the nature knowledge, propose alternative methods of knowledge accounting and the prospects and possibilities for knowledge accounting.
ANALISIS DAN DESAIN SISTEM INFORMASI AKUNTANSI ASET TETAP PADA HOTEL G SUITES SURABAYA Effendy, Jessica Novia; Widyaningdyah, Agnes Utari
Jurnal Akuntansi Kontemporer Vol. 8 No. 1 (2016)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v8i1.2583

Abstract

This research is a case study of designing and analyzing about accounting information systems of fixed asset. Currently, the tourism sector as an economic activity has become a priority for the development of a number of countries. The tourism sector in Indonesia is increasingly growing, and it is spurring growth of hotel in Indonesia. Therefore, this research is about improve the accounting information systems of fixed asset in a hotel. The object of this research is Hotel G Suites Surabaya. The scope of this research is limited to the accounting information system of fixed asset that consists of acquisition cycle, maintenance cycle, and the termination cycle of fixed assets. The methods of this research are observation, interview, and documentation. The hotel has prob-lems such as loss of goods in the hotel rooms and restaurant. The hotel doesn’t have maintenance procedure and termination pro-cedure of fixed assets, even though the procedure is very important for the hotel to reduce the risk of loss of fixed assets due to errors procedure. Hotel has implemented internal control. Internal control of the hotel still has deficiency. Hotel G Suites Surabaya needs to fix the job description, organizational structure, the design of documents, use the asset number for fixed assets and the serial number for document, and also fix the purchase procedure of fixed.
THE JOURNEY OF MANAGERIAL ACCOUNTING RESEARCH IN SINTA 4-INDEXED JOURNALS Tambunan, Sihar Tigor Benjamin; Widyaningdyah, Agnes Utari
Jurnal Akuntansi Kontemporer Vol. 16 No. 1 (2024)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v16i1.5148

Abstract

Research Purposes. This study uses a bibliographical approach to describe managerial accounting research (MAR) intention in Indonesia. The research materials are pertinent publications that appeared in SINTA 4-indexed journals between 2011 and 2022. Research Methods. Relevant articles are filtered based on several selection criteria at the Indonesia National Indexer (SINTA), journals, and articles. The metadata of the articles is tidied via Zotero reference management software. The output is CSV and RIS files. MS Excel and Tableau processed CSV files for visualization and qualitative analysis purposes, and RIS files were analyzed by VOSviewer software to create research network maps based on keyword occurrences. Several reputable international journals are used as a comparison.Research Results and Findings. In 2011-2022, 21 of 441 SINTA 4-indexed journals contained 129 articles (6% of 2,300) on managerial accounting topics. These topics form six research clusters with highly varied occurrences, links, intensities, and publication periods. Sustainability-related issues are in the first cluster. In general, SINTA 4-indexed journals in Indonesia, including accounting-specific journals,  have not placed managerial accounting as a particular priority. This research produces a bibliographic map of managerial accounting research in the 2011-2012 period, which can be used as a reference for further research, as well as contextual development of managerial accounting practices. 
Implementasi enterprise resource planning dan proses akuntansi: Studi eksploratori pada perusahaan manufaktur skala besar Widyaningdyah, Agnes Utari
Journal of Business and Information Systems (e-ISSN: 2685-2543) Vol. 1 No. 2 (2019): Journal of Business and Information Systems
Publisher : Department of Accounting, Faculty of Business, Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36067/jbis.v1i2.25

Abstract

The competitive business environment has forced companies to compete by providing real-time accounting data in the strategic decision-making process. Enterprise Resource Planning (ERP) is a solution that can be applied to help the company offers real-time accounting information through the integrated accounting process. This study aims to examine the underlying reasons and the impacts of the ERP implementation on accounting processes in manufacturing companies. This research is an exploratory study using a mixed-method approach via questionnaires, observations, and depth interviews with the ERP users in two large-scale manufacturing enterprises in Surabaya. The result indicates that the impact realized after the ERP systems went live related to the main reasons for ERP implementation. But this study fails to provide evidence that ERP implementation brings new accounting methods and practices. The reasons for this phenomenon will be discussed in-depth in this paper. This research is expected to contribute to the realm of accounting information systems that the implementation of an information system should be aligned with the needs and the company's business strategy.
Developing accounts receivable accounting information systems for banks retention in real estate companies Prayogo, Utomo; Widyaningdyah, Agnes Utari
Journal of Business and Information Systems (e-ISSN: 2685-2543) Vol. 4 No. 2 (2022): Journal of Business and Information Systems
Publisher : Department of Accounting, Faculty of Business, Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36067/jbis.v4i2.142

Abstract

Real estate companies have this specific retention account receivable due to revenue recognition. The problem was demands to maintain the reliability of receivable balances stated in the balance sheet and to provide comprehensive information on retention receivables for the collection management process. It is necessary to develop an accounting information system for the retention of account receivables at the company. This study aims to develop an Accounting Information system using the waterfall model of the SDLC method. The current system needs to be improved in supporting the reliability of balance sheets and is not yet able to assist in the decision-making process regarding the collection management process. The result of this research is to successfully develop an accounting information system for retention receivables that can produce sufficient, comprehensive reports to support decision-making. It is suggested that system development be implemented in the design of a detailed database and its relation to the existing database and implemented by revising the current software so that it can be integrated with the retention receivables information system.
Co-Authors Bernadetta Diana Nugraheni Djuminah , Dyna Rachmawati Effendy, Jessica Novia Ezra, Luandre Kristina, Natalia Prayogo, Utomo Rahardjo, Hartono S. Patricia Febrina Dwijayanti Setianingtyas Honggowati Sihar Tigor Benjamin Tambunan Sofian, Sofian Y. Anni Aryani