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All Journal JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Jurnal Akuntansi Bisnis JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Jurnal Riset Akuntansi Kontemporer Coopetition : Jurnal Ilmiah Manajemen Healthy Journal
Husnah Nur Laela Ermaya
Fakultas Ekonomi Dan Bisnis, Universitas Pembangunan Nasional Veteran Jakarta, Depok
Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Health Professions Mathematics Medicine & Pharmacology Nursing Public Health Social Sciences Other

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Implementasi Manajemen Rantai Pasok pada Industri Kue Sir Kalifatullah Ermaya; Iwan Mulyana; Husnah Nur Laela Ermaya; Ucu Nurwati
Coopetition : Jurnal Ilmiah Manajemen Vol. 13 No. 2 (2022): Coopetition : Jurnal Ilmiah Manajemen
Publisher : Program Studi Magister Manajemen, Institut Manajemen Koperasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32670/coopetition.v13i2.1575

Abstract

This research is entitled "Implementation of Supply Chain Management in the Cake Industry (Case Study at Eti Snack, Kalipucang)". The writing of this research is motivated by several obstacles that are often experienced by companies. This study uses a descriptive method with a qualitative approach. The respondents consisted of the owner and five employees. The results show that: the company has implemented a supply chain management system well, suppliers are the key for the company in the sustainability of the production of various kinds of cakes, accuracy in distribution and quality of raw materials affect cake production which has implications for the quality of consumer value, and distributors act as mediators in success. the company sells products mainly for pastries. For all of this, the company is expected to continuously improve its capabilities so that it has a sustainable competitive advantage.
OPINI AUDIT GOING CONCERN PASCA PENERAPAN STANDAR PROFESIONAL AKUNTAN PUBLIK 2013 Suci Apriyani; Samin Sarmin; Husnah Nur Laela Ermaya
Jurnal Akuntansi Bisnis Vol 11, No 2 (2018): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (500.89 KB) | DOI: 10.30813/jab.v11i2.1383

Abstract

ABSTRACT: This study was conducted to examine the effect of financial distress variable, public accounting firm reputation and profitability of accaptance probability on audit opinion of going concern on manufacturing companies in Indonesia Stock Exchange (BEI) in the period 2014-2016. Independent variables in this study was financial distress, public accounting firm reputation and profitability. The dependent variable in this study was audit opinion of going concern. The population in this study were 147 manufacturing companies listed in Indonesia Stock Exchange period (BEI) 2014-2016 selected by using purposive sampling methode. The data from the company’s financial statements were published. Obtained a total sample of 49 companies. The data in this research was secondary data. The analysis technique used was logistic regression. At the 5% significance level. The results showed that financial distress negative significant effect of the audit opinion of going concern. However, variable of public accounting firm reputation and profitability has no significant impact with the accaptance probability on audit opinion of going concern. Keywords: Audit Opinion of Going Concern, Financial Distress, Public Accounting Firm Reputation, and Profitability ABSTRAK: Penelitian ini dilakukan untuk menguji pengaruh variabel financial distress, reputasi KAP, dan profitabilitas terhadap kemungkinan penerimaan opini audit going concern pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) periode 2014-2016. Variabel independen yang digunakan dalam penelitian ini adalah financial distress, reputasi KAP, dan profitabilitas. Variabel dependen yang digunakan dalam penelitian ini adalah opini audit going concern. Populasi dalam penelitian ini sejumlah 147 perusahaan manufaktur yang terdapat di Bursa Efek Indonesia (BEI) periode 2014-2016 yang dipilih menggunakan metode purposive sampling. Data yang diperoleh berasal dari laporan keuangan perusahaan yang dipublikasikan. Diperoleh jumlah sampel sebanyak 49 perusahaan. Data yang digunakan dalam penelitian ini adalah data sekunder. Teknik analisis yang digunakan adalah regresi logistik. Pada tingkat signifikan 5%. Hasil penelitian menunjukkan bahwa financial distress berpengaruh signifikan negatif terhadap kemungkinan penerimaan opini audit going concern. Namun variabel reputasi KAP dan profitabilitas tidak berpengaruh signifikan terhadap kemungkinan penerimaan opini audit going concern. Kata kunci: Opini Audit Going Concern, Financial Distress, Reputasi KAP, dan Profitabilitas.
PENGARUH PERPUTARAN PIUTANG DAN PERPUTARAN PERSEDIAAN TERHADAP PROFITABILITAS PADA PT. AKASHA WIRA INTERNASIONAL, Tbk. (Studi Kasus Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2010 – 2014) Husnah Nurlaela Ermaya; Novi Novitasari
AKURAT | Jurnal Ilmiah Akuntansi FE UNIBBA Vol. 7 No. 1 (2016): AKURAT Edisi Januari-April 2016 | Jurnal Ilmiah Akuntansi FE UNIBBA
Publisher : Fakultas Ekonomi UNIBBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (538.829 KB)

Abstract

Penelitian ini mempunyai tujuan untuk mengetahui pengaruh Perputaran Piutang dan Perputaran Persediaan Terhadap Profitabilitas pada PT. Akasha Wira Internasional, Tbk baik secara parsial maupun simultan. Penelitian ini merupakan penelitian deskriptif dengan pendekatan kuantitatif, karena data yang digunakan berupa data – data kuantitatif. Data yang diambil adalah data terbaru dari Laporan Keuangan PT. Akasha Wira Internasional, Tbk. Data yang digunakan adalah data sekunder. Metode Statistik yang digunakan adalah analisis regresi linier berganda dan korelasi dengan menggunakan program SPSS. Berdasarkan hasil penelitian yang diperoleh 1) perputaran piutang tidak berpengaruh dan signifikan terhadap profitabilitas PT. Akasha Wira Internasional, Tbk. diperoleh nilai thitung 1,048 lebih kecil dari ttabel 2,920.2) perputaran persediaan tidak berpengaruh dan signifikan terhadap. profitabilitas PT. Akasha Wira Internasional, Tbk. diperoleh nilai thitung -0,446 lebih kecildari ttabel 2,920. Sedangkan secara uji model (bersama-sama) perputaran piutang dan perputaran persediaan tidak berpengaruh signifikan terhadap profitabilitas PT. Akasha Wira Internasional, Tbk. Diperoleh nilai Fhitung 0,731< Ftabel 9,55 maka H0 diterima dan Ha ditolak. Artinya kedua variabel bebas yang terdiri dari perputaran piutang dan perputaran persediaan secara uji model tidak berpengaruh signifikan terhadap profitabilitas PT. Akasha Wira Internasional, Tbk.
Pengaruh Fraud Pentagon terhadap Kecurangan Laporan Keuangan dengan Komite Audit sebagai Variabel Moderasi Afifah Sentani Rahma Nia Luhri; Ayunita Ajengtiyas S Mashuri; Husnah Nur Laela Ermaya
Jurnal Akuntansi, Keuangan, dan Manajemen Vol. 3 No. 1 (2021): Desember
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v3i1.481

Abstract

Purpose: This study aims to determine the effect of the five components from fraud pentagon, namely pressure, opportunity, rationalization, competence, and arrogance moderated by the audit committee on fraudulent financial statements. Research Methodology: This research is a type of quantitative research using secondary data in the form of annual reports and company financial reports. The regression model used in this study is logistic regression which is processed using the STATA version 16. Results: The results of this study are pressure has a significant positive effect on fraudulent financial statements. Meanwhile, opportunities, rationalization, competence, and arrogance do not have an effect on fraudulent financial statements, besides that the audit committee also cannot moderate the effect of the pressure, opportunities, rationalization, competence, and arrogance on fraudulent financial statements. Limitations: The lack of supporting literature obtained by the authors regarding the audit committee that oversees management in the company is used as a moderating variable on the topic of financial statement fraud. Contribution: This study's results can be used as a reference for further researchers and take into consideration for company management, investors, and creditors in making decisions.
THE ASSOCIATION OF PERFORMANCE, AWARDS, OWNERSHIP, AND MEDIA WITH THE ENVIRONMENTAL DISCLOSURE Adita Mutiara Annisa; Husnah Nur Laela Ermaya
JRAK Vol 14 No 2 (2022): October Edition
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrak.v14i2.5493

Abstract

This research aims at analyzing and empirically testing the effect of environmental performance, environmental awards, institutional ownership, and media coverage at 32 non-financial companies listed on the Indonesia Stock Exchange and PROPER for the period 2018 – 2020 with 96 data and analyzed using multiple regression. The result of the statistical tests has proven that institutional ownership has a significantly negative effect on environmental disclosure. Meanwhile, environmental performance, environmental awards, and media coverage do not affect environmental disclosure.
Implementation of Blockchain Technology on Accounting Information System For Transaction Security and Data Reliability Ariesta Edriana Pratiwi; Husnah Nur Laela Ermaya
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 8 No 1 (2024): April
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v8i1.2419

Abstract

This research discusses the impact of blockchain technology on accounting information systems, with a focus on transaction security and data reliability. Blockchain, as an innovation in the digital world, promises significant improvements in security, transparency, and decentralization. Despite offering potential benefits, the implementation of blockchain in accounting information systems is still limited, with challenges involving high costs, lack of regulations, and data security concerns. In Indonesia, limited resources and digital literacy are key factors in overcoming these limitations. This research uses a qualitative descriptive approach because it aims to gain a deeper understanding. The qualitative approach allows researchers to analyze data, understand contexts, and formulate meaning from the information found. Data sources in this study were obtained from primary sources such as interviews and secondary data obtained from document studies. Interviews were conducted with participants knowledgeable about implementing blockchain in accounting information systems. The data collection process identified that blockchain can improve transaction security and data reliability in accounting information systems. However, scalability and integration with existing infrastructure pose challenges. Digital literacy awareness and infrastructure preparedness are identified as key factors for the successful implementation of blockchain technology in the accounting context. This research is expected to provide insights and recommendations for the development of blockchain technology and accounting information systems in the future. The implications of this research are that by implementing blockchain technology in accounting information systems, it can improve the quality of accounting information in companies and increase the long-term value of the company.
Co-Authors Adita Mutiara Annisa Afifah Sentani Rahma Nia Luhri Ali Djamhuri Ariesta Edriana Pratiwi Ayunita Ajengtiyas S Mashuri Novi Novitasari Samin Sarmin Sir Kalifatullah Ermaya Suci Apriyani Ucu Nurwati