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All Journal International Journal of Educational Research and Social Sciences (IJERSC) Akasia: Artikel Ilmiah Sistem Informasi Akuntansi ProBisnis : Jurnal Manajemen Jurnal Manajerial dan Bisnis Tanjungpinang Jurnal Akademi Akuntansi Indonesia Padang
Miranti Handayani
Universitas Bina Sarana Informatika
Humanities Computer Science & IT Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Social Sciences Other

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The Relationship Between Internal Control And Compensation Appropriateness For Accounting Fraudulent Actions In Retail Companies Frida Aprillia; Iwan Supriyanto; Miranti Handayani; Susie Sugiarti; Dorit Hartini; Arman Syah Putra
International Journal of Educational Research & Social Sciences Vol. 3 No. 3 (2022): June 2022
Publisher : CV. Inara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51601/ijersc.v3i3.379

Abstract

The background of this research is how to find accounting fraud in a retail company, which consists of internal control variables and compensation suitability. Therefore, with accounting fraud, it can be prevented from an early age so that retail companies can continue to move forward in the future. The method used in this study is to use the literature review method and use quantitative methods by conducting a survey to 22 retail companies in order to find out frauds that exist in retail companies. The problem in this research is how to find out accounting fraud in a retail company that raises variables from internal control and compensation suitability with the two variables, it will be known what fraudulent actions occurred in retail companies so that retail companies can progress and develop so that they do not the loss is getting worse. The purpose of this study is how to find out accounting frauds in a retail company, because the fraud can make a retail company close and go bankrupt. Therefore, with preventive measures, it can be seen what things can prevent the company from cheating.
Profesi Akuntan di Era Society 5.0 Miranti Handayani
Akasia: Artikel Ilmiah Sistem Informasi Akuntansi Vol 3 No 1 (2023): Artikel Ilmiah Sistem Informasi Akuntansi (AKASIA) - April 2023
Publisher : LPPM Universitas Bina Sarana Informatika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31294/akasia.v3i1.1873

Abstract

After the Covid - 19 pandemic, there was a change in the behavior of all humans in the use of technology in every activity, including in the accounting sector. This is known as the Society 5.0 era, where smart robots and machines now take on the role of accountants. The purpose of this study is to find out how the accounting profession deals with digital accounting in the Society 5.0 era. The research method used is a qualitative approach with data collection methods, literature studies and literature studies. The results of this study indicate that the role of the accounting profession has shifted from the era before Society 5.0. But this will not result in the disappearance of the accounting profession in the future. Therefore, an accountant is required to have skills in technology in order to survive in the era of Society 5.0 and the next era
Analysis of Factors Which Cause Gen Z Employees to Choose the Profession as Zakat Amil In Baitul Maal Muamalat Kamil, Musthafa; Sabariah, Etika; Hartini, Dorit; Handayani, Miranti; Syamsudin, Syamsudin
ProBisnis : Jurnal Manajemen Vol. 14 No. 6 (2023): December: Management Science
Publisher : Lembaga Riset, Publikasi dan Konsultasi JONHARIONO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62398/probis.v14i6.392

Abstract

This study aims to analyze the factors that cause Generation Z employees to choose the profession of amil zakat at Baitulmaal Muamalaat using Abraham Maslow's need theory framework. This study uses a quantitative, non-statistical approach to gain a deeper understanding of the choice of this profession. The research method used was a survey involving Generation Z employees at Baitulmaal Muamalaat. This survey was designed with structured questions related to the factors that influence the choice of profession as amil zakat based on Maslow's theory of needs. Participants were asked to rate the importance of each factor and provide further explanation about their motivation. The data collected from the survey were analyzed qualitatively by identifying common themes that emerged about the motivational factors influencing the choice of this profession. This analysis provides an in-depth understanding of the factors that motivate Generation Z employees to choose the profession of amil zakat. This research contributes to understanding the choice of profession as amil zakat by Generation Z employees at Baitulmaal Muamalaat based on Maslow's theory of needs. Although using a quantitative, non-statistical approach, this research provides valuable insights into their motivation and the factors influencing their decisions.
Pengaruh Gerakan Boikot Produk Pendukung Israel terhadap Perdagangan Saham di Indonesia Handayani, Miranti
Jurnal Akademi Akuntansi Indonesia Padang Vol. 4 No. 1 (2024): April
Publisher : LPPM Akademi Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/z7bftz98

Abstract

Salah satu bentuk aksi protes dunia terhadap tindakan militer Israel yang sudah puluhan tahun menjajah Palestina, yakni gerakan Boycott Divestment Sanctions (BDS) dan Majelis Ulama Indonesia (khusus di Indonesia) mengeluarkan fatwa haram terhadap produk-produk yang berafiliasi dengan Israel. Hal ini menjadikan beberapa produk konsumsi di Indonesia ditinggalkan oleh konsumennya di Indonesia. Berdasarkan hal tersebut, peneliti ingin meneliti apakah benar gerakan boikot ini berdampak terhadap perdagangan saham perusahaan yang produk-produknya di boikot oleh masyarakat Indonesia. Metode yang digunakan dalam penelitian ini adalah penelitian deskriptif kuantitatif. Perusahaan yang menjadi perhatian dalam penelitian ini adalah UNVR, MAPB, dan MAPI. Dari grafik perbandingan harga saham dengan volume perdagangan saham selama bulan Oktober 2023 sampai dengan Desember 2023 menunjukan bahwa saham UNVR, MAPB dan MAPI baru terasa dampaknya pada bulan November 2023 setelah MUI mengumumkan aksi dukungan kepada warga Palestina dengan mengeluarkan daftar produk yang mendukung atau terafiliasi dengan Israel.
Analisa Tarif Sewa Ruangan Metode Cost Plus Pricing Pendekatan Full Costing (Studi pada Plaza Kemang 88) Rahma, Rida Lailatul; Handayani, Miranti; Hartini, Dorit; Adhani, Ida
Jurnal Akademi Akuntansi Indonesia Padang Vol. 4 No. 2 (2024): Oktober
Publisher : LPPM Akademi Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/zgqdw809

Abstract

Penelitian ini bertujuan untuk mengetahui penerapan perhitungan harga pokok jika menggunakan metode cost plus pricing pendekatan full costing selama tahun 2024. Metode yang digunakan dalam penelitian ini adalah analisis deskriptif. Hasil penelitian ini menunjukkan dengan metode cost plus pricing pendekatan full costing harga sewa dibedakan sesuai ukuran ruangan, yaitu ruangan besar sebesar Rp. 380.548, ruangan sedang Rp. 263.067, dan ruangan kecil Rp.229.903. Dapat disimpulkan pengelola gedung Plaza Kemang 88 telah menetapkan harga sewa yang lebih rendah dibandingkan dengan harga sewa yang dihitung dengan metode cost plus pricing pendekatan full costing. Pengelola gedung Plaza Kemang 88 menetapkan harga sewa berdasarkan harga kompetitor, yang mana harga sewa ruangan tersebut tergolong relatif terjangkau untuk wilayah Jakarta Selatan. Dengan adanya perhitungan metode cost plus pricing pendekatan full costing diharapkan mampu memberi saran masukan kepada perusahaan untuk masa yang akan datang dimana Lokasi Plaza Kemang 88 yang sangat strategis, maka sudah sewajarnya untuk menetapkan harga sewa yang lebih tinggi dari harga yang berlaku tahun 2024 ini.
PENGARUH ROA DAN ROE TERHADAP PREDIKSI KEBANGKRUTAN PADA PERUSAHAAN RITEL BEI TAHUN 2019 - 2023 Damayanti, Putri; Handayani, Miranti
Manajerial dan Bisnis Tanjungpinang Vol 8 No 1 (2025): Jurnal Manajerial dan Bisnis Tanjung Pinang vol 8 no 1 2025
Publisher : STIE PEMBANGUNAN TANJUNGPINANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52624/manajerial.v8i1.2468

Abstract

The retail sector in Indonesia was under significant pressure from 2019 to 2023 due to the impact of the pandemic and changes in consumer behaviour, which increased the risk of corporate bankruptcy. This study uses the Altman Z-Score model to analyse the effect of return on assets (ROA) and return on equity (ROE) on bankruptcy prediction in retail companies listed on the Indonesia Stock Exchange (IDX). A quantitative approach was adopted, using secondary data from the annual financial statements of 14 retail companies over a five-year period (2019–2023), resulting in 70 observations. The analysis methods employed include multiple linear regression tests, t-tests, F-tests and classical assumption testing. The results showed that ROA has a positive and significant effect on Z-Score, while ROE has a negative and significant effect. Both variables simultaneously have a significant effect on bankruptcy prediction. These findings confirm that ROA and ROE are important indicators of potential bankruptcy. Therefore, it is important to properly monitor and manage these profitability indicators in order to support strategic decision-making in the face of business pressures, particularly in the retail sector.
Co-Authors Aprillia, Frida Arman Syah Putra Damayanti, Putri Dorit Hartini Etika Sabariah Hartini, Dorit Ida Adhani Iwan Supriyanto Kamil, Musthafa Rahma, Rida Lailatul Susie Sugiarti Syamsudin Syamsudin