Article Per Year (5 Year)
p-Index From 2020 - 2025
3.006
P-Index
This Author published in this journals
All Journal Jurnal Ilmiah Kesatuan (JIK) Jurnal Ilmiah Ranggagading (JIR) Jurnal Ilmiah Akuntansi Kesatuan Jurnal Abdimas Dedikasi Kesatuan Jurnal Aplikasi Bisnis Kesatuan Jurnal Informatika Kesatuan
Toni Andrianto
Institut Bisnis Dan Informatika Kesatuan
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Library & Information Science Public Health Social Sciences Other

Published : 19 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 19 Documents
Search

 1   2 
Pengaruh Sistem Informasi Akuntansi Dan Pengendalian Internal Terhadap Kualitas Laporan Keuangan Pemerintah Daerah Nishrina Atharrizka; Yayuk Nurjanah; Toni Andrianto
Jurnal Informatika Kesatuan Vol 1 No 2 (2021): JIKES Edisi Desember 2021
Publisher : LPPM IBI Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (263.065 KB) | DOI: 10.37641/jikes.v1i2.889

Abstract

Penelitian ini bertujuan untuk menguji pengaruh sistem informasi akuntansi dan sistem pengendalian internal terhadap kualitas laporan keuangan pemerintah daerah. Populasi dalam penelitian ini adalah pemerintah daerah Kota Bogor. Sample penelitian ini menggunakan teknik nonprobability sampling dengan metode sampling insidental yang diperoleh dari kepala sub bagian keuangan, bendahara dan staf bagian keuangan, maka di dapat responden 48 orang responden. Data dikumpulkan dengan menyebarkan langsung kuidioner kepada responden yang bersangkutan. Teknik analisi data yang digunakan adalah analisis regresi berganda, uji t, dan uji f, dengan bantuan SPSS 26. Hasil dari penelitian ini menunjukkan bahwa (1)Sistem Informasi Akuntansi (SIA) tidak berpengaruh signifikan terhadap kualitas laporan keuangan, (2) Sistem Pengendalian Internal (SPI) tidak berpengaruh signifikan terhadap kualitas laporan keuangan,. Kata Kunci : Sistem informasi akuntansi, sistem pengendalian internal, kualitas laporan keuangan pemerintah daerah
Tinjauan Atas Analisis Laporan Keuangan Untuk Menilai Kinerja Keuangan pada CV Mitra Tani Farm Menggunakan Rasio Likuiditas dan Solvabilitas Khoeriah, Dini Kamilatul; Andrianto, Toni
Jurnal Aplikasi Bisnis Kesatuan Vol. 2 No. 3 (2022): JABKES Edisi Desember 2022
Publisher : Program Vokasi dan LPPM IBI Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jabkes.v2i3.1518

Abstract

Tujuan penyusunan Tugas Akhir ini adalah untuk mengetahui kinerja keuangan perusahaan pada CV Mitra Tani Farm ditinjau dari rasio likuiditas yang dihitung berdasarkan Current Ratio dan Quick Ratio , rasio solvabilitas yang dihitung berdasarkan Debt to total asset ratio dan Debt to Equity Ratio. Data yang diolah yaitu data laporan keuangan perusahaan CV Mitra Tani Farm periode 2018-2021. Teknik analisis yang digunakan adalah analisis kuantitatif yaitu proses data dalam bentuk angka-angka sebagai alat untuk menganalisa. Analisis dengan membandingkan rasio keuangan dari satu periode ke periode lainnya yang dimana analisis rasio yang digunakan yaitu analisis rasio keuangan yang terdiri dari rasio likuiditas dan rasio solvabilitas. Hasil pembahasan menunjukkan dari rasio likuiditas dilihat dari current ratio perusahaan dalam keadaan baik dan dilihat dari quick ratio perusahaan dalam keadaan kurang baik, dari rasio solvabilitas dilihat dari debt to asset ratio dan debt to equity ratio perusahaan dalam keadaan kurang baik. Kata Kunci : Laporan keuangan, rasio keuangan, kinerja keuangan
Pengelolaan Piutang Dagang Perusahaan: Studi Kasus Pada PT Elegant Indonesia Javany, Vega; Rachman, Rachmawaty; Andrianto, Toni
Jurnal Aplikasi Bisnis Kesatuan Vol. 4 No. 2 (2024): JABKES Edisi Agustus 2024
Publisher : Program Vokasi dan LPPM IBI Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jabkes.v4i2.1925

Abstract

Accounts receivable is one of the important assets for a company. Effective management of accounts receivable can contribute to the company's financial success and reduce the risk of losses due to delinquent payments. The management of accounts receivable involves a series of activities that include determining credit policies, monitoring customers, effective collection, handling bad debts, and reporting, as well as the use of appropriate information systems. Companies need to have a clear credit policy to control customer credit risk. In addition, regular customer monitoring can help identify customers who have poor payment potential or are experiencing financial difficulties. PT Elegant Indonesia located at Jalan Lintang raya Kav F7 Sentul Industrial Estate, Bogor is a private company engaged in the automotive sector that sells products such as car seat covers, sofa covers, motorcycle seat covers, velvet carpets, and other car accessories. PT Elegant Indonesia's operational activities are carried out on credit. So that it will cause receivables and management of these receivables. Therefore controlling it is needed (SOP) so that it has a good impact on the company. The purpose of this study is to discuss the understanding, of the importance of managing accounts receivable.   Keywords: Trade Receivables
ANALISIS PENGARUH USIA, JUMLAH PINJAMAN, PENGALAMAN USAHA DAN OMZET USAHA TERHADAP KELANCARAN ANGSURAN PEMBIAYAAN ULTRA MIKRO (UMi) Andrianto, Toni; Nurjanah, Yayuk
Jurnal Ilmiah Akuntansi Kesatuan Vol. 11 No. 2 (2023): JIAKES Edisi Agustus 2023
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v11i2.1656

Abstract

The purpose of this research is to develop a predictive model for the probability of default from Ultra Micro financing customers (UMi) which was initiated by the Government Investment Agency of the Ministry of Finance of the Republic of Indonesia in 2017. The analytical method uses Logistics Regression (Logit) as binary logit by sampling observational data. in 2021 by purposive sampling as many as 398 debtors consisting of 46 defaulted debtors and 352 current debtors. The dependent variable uses binary data with dummy "0" for defaulted debtors, while the dummy data "1" for current debtors and the Independent variable uses a gross revenue, education level, financing plafond provided, business experience and age of the debtor. This study reveals that only the education level and age of the debtor have a significant effect on the probability of non-performing loans to ultra micro customers.
PKM Evaluasi Pada Implementasi Pelaporan Keuangan Organisasi Nirlaba (PSAK 45) Pada Yayasan Untuk Segala Bangsa Dan Yayasan Pondok Akar Yandira, Cesya Sevie; Herawati, Heti; Andrianto, Toni
Jurnal Abdimas Dedikasi Kesatuan Vol. 2 No. 1 (2021): JADKES Edisi Januari 2021
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jadkes.v2i1.476

Abstract

In Indonesia the non-profit society is an organization that has organizational structure that has a vested interest in social, religious and humanitarian welfare. Financial reporting becomes a tool for recognition, presentation and disclosure following other applicable standards. Financial reporting has becom an important part along with the organization’s expanding growth ang development. The purpose of this study is to knoe the financial reports of Yayasan Untuk Segala Bangsa and Yayasan Pondok Akar whether the financial report has been appropriated and implemented in full PSAK No. 45. The author will do research in Yayasan Untuk Segala Bangsa and Yayasan Pondok Akar located on Jl. Jurang No. 28, Desa Tugu Utara Cisarua. This study states that the creation of financial report on Yayasan Untuk Segala Bangsa makes nothing more than a balance sheet and income statement or activity report, and on Yayasan Pondok Akar writes only cash incomes and expenitures, and has not yet produced a financial report at all. This is because of the lack of skilful human resources. The presentation of foundation’s financial statements Yayasan Untuk Segala Bangsa has been in accordance with the term of PSAK No. 45 but not completely, as the foundation has not created the cash flow and record statements of the financial statements, and there are points of specification separation of neto assets that has not been done by the foundation. Yayasan Pondok akar has not applied PSAK No.45 and it may be said that it has not been in full harmony.   Keywords: foundation, PSAK 45, non-profit organizations, financial reports
Pengelolaan Piutang Dalam Penyelesaian Kredit Macet Pada Perumda BPR Bank Kota Bogor Fadillah, Muhammad; Andrianto, Toni; Muanas, Muanas
Jurnal Aplikasi Bisnis Kesatuan Vol. 4 No. 3 (2024): JABKES Edisi Desember 2024
Publisher : Program Vokasi dan LPPM IBI Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jabkes.v4i3.1934

Abstract

Implementation of Receivable Management           _______453       Submitted FEBRUARY 2024   Accepted OCTOBER 2024                                             JABKES   Jurnal Aplikasi Bisnis Kesatuan Vol. 4 No. 3, 2024 page. 453-464 IBI Kesatuan ISSN 2807 – 6036 DOI: 10.37641/jabkes.v4i3.1934   Accounts receivable management is crucial for companies, especially those selling products on credit. Effective management of receivables ensures that credit returns are handled efficiently, leading to increased company revenue. In this final project, it is noted that receivables management at Perumda BPR Bank Kota Bogor is carried out both manually and through a system. Despite this, problematic and non-performing loans still occur. These problematic and non-performing loans arise due to internal factors within the bank, such as errors in credit analysis and inadequate data verification. Additionally, external factors from the debtors include a decrease in the debtor's payment ability, business losses, reassignment or termination of the debtor, and the misuse of credit by the debtor for purposes other than intended. The resolution of problematic and non-performing loans has been addressed through rescheduling, reconditioning, restructuring, collateral takeovers, and write-offs. Perumda BPR Bank Kota Bogor also undertakes measures to minimize the occurrence of problematic and non-performing loans in the future by conducting detailed and accurate credit analysis, regular monitoring, and maintaining good relationships with debtors.   Keywords: Receivables Management, Causes of Non-Performing Loans, Resolution of Non-Performing Loans
Tinjauan Peranan Income Audit Terhadap Pengendalian Internal Kas Pada Swiss-Belinn Hotel Bogor Damayanti, Nur Alifiah; Andrianto, Toni; Rachman, Rachmawaty
Jurnal Aplikasi Bisnis Kesatuan Vol. 4 No. 3 (2024): JABKES Edisi Desember 2024
Publisher : Program Vokasi dan LPPM IBI Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jabkes.v4i3.2446

Abstract

The tourism industry currently plays an important role in improving the economy, especially for the Indonesian economy. It is proven that part of the tourism industry is experiencing rapid growth and development, which can help the development of other industries, including the hotel industry. Because the city of Bogor is not only a famous cultural city but also a famous tourist destination, the demand is high and the hotel accommodation sector is also growing. There are many different hotels in Bogor, from cheap hotels to four stars. The accommodation sector such as hotels is a promising business with high profits from the income earned. Some income must be managed so that everything runs smoothly, so that the adjustment of the income received is in the form of documentary evidence. Income audit is part of the finance and accounting department. The purpose of this final project is to determine the role of income audit on the internal control of Swiss-Belinn Hotel Bogor. The data analysis technique used includes descriptive analysis. By using descriptive data analysis techniques, the role and workflow of Income Audit are considered from start to finish. From the results of the analysis, it can be seen that the role of Income Audit in hotels including Swiss-Belinn Hotel Bogor is very important. The role of Income Audit Swiss-Belinn Hotel Bogor is running quite well and in accordance with existing procedures. Income Audit implements good control over the processing of business transaction income evidence assessment reports, especially for sales, so that the company's goal of generating income with a balance of evidence in the form of existing documents can be achieved in an effort to avoid data manipulation and income reduction.   Keywords: Department of Finance and Accounting, Income Audit, income.
Analisis Kinerja Keuangan Melalui Rasio Non Performing Loan pada PT BPR Mitra Daya Mandiri Fatin, Ragil Latifah; Andrianto, Toni; Munawar, Aang
Jurnal Aplikasi Bisnis Kesatuan Vol. 4 No. 3 (2024): JABKES Edisi Desember 2024
Publisher : Program Vokasi dan LPPM IBI Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jabkes.v4i3.2842

Abstract

Financial report analysis is very necessary for companies so that financial reports are easier to understand and comprehend by various users of financial reports in making decisions. In the analysis of financial reports will produce a measurement of financial performance in the company in a certain period, to measure financial performance can use financial ratios.To measure financial performance against non-performing loans (doubtful, substandard, bad) can use the Non Performing Loan (NPL) ratio. The Non Performing Loan (NPL) ratio contains the amount of non-performing loans (doubtful, substandard, bad) compared to the total credit provided by the bank. So that this ratio can help companies in knowing credit risk. In this final assignment, the analysis of financial performance at PT BPR Mitra Daya Mandiri uses financial reports in 2020 - 2022. Financial performance through the Non Performing Loan (NPL) ratio is still in a healthy condition based on Bank Regulation No. 13/1/PBI/2011. Although the Non Performing Loan (NPL) ratio has increased in problematic loans (doubtful, non-performing and bad) that occurred in 2020 - 2022. Keywords: financial report analysis, financial ratio, Non Performing Loan (NPL) ratio
Tinjauan Kinerja Keuangan Menggunakan Metode Du Pont System Pada PT Bersama Lemindo Abadi Christianto, Nicholas Calvin; Andrianto, Toni
Jurnal Aplikasi Bisnis Kesatuan Vol. 5 No. 1 (2025): JABKES Edisi April 2025
Publisher : Program Vokasi dan LPPM IBI Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jabkes.v5i1.1933

Abstract

Analisis laporan keuangan adalah menelaah dan mengevaluasi kondisi keuangan suatu perusahaan yang tersaji dalam laporan keuangan. Analisis laporan keuangan dilakukan agar para pengguna laporan keuangan dapat lebih memahami dan mengerti mengenai kondisi keuangan perusahaan. Selain itu, analisis laporan keuangan diperlukan untuk membantu para pengguna laporan keuangan dalam membuat keputusan. Dalam menganalisis laporan keuangan, terdapat beberapa metode yang dapat dipakai, salah satunya adalah dengan menggunakan rasio keuangan. Untuk menganalisis Return on Asset (ROA) dan Return on Equity (ROE) dengan lebih lengkap, dapat menggunakan metode analisis Du Pont System. Analisis ini memecah rasio ROA menjadi 2 komponen yang terdiri dari rasio efisiensi berupa Total Assets Turnover (TATO) dan rasio profitabilitas berupa Net Profit Margin (NPM), serta memecah rasio ROE menjadi 4 komponen yang terdiri dari Equity Multiplier (EM), Total Assets Turnover (TATO), Net Profit Margin (NPM), dan Debt Burden Ratio (DBR). Analisis Du Pont System ini digunakan untuk menilai tingkat efisiensi pemanfaatan aset perusahaan dan juga menilai kinerja modal perusahaan dalam menghasilkan laba. Dalam tugas akhir ini, analisis kinerja keuangan pada PT. Bersama Lemindo Abadi menggunakan laporan keuangan pada tahun 2019 – 2021. Hasil Total Assets Turnover (TATO) yang mengalami penurunan yang cukup signifikan setiap tahunnya dan peningkatan Net Profit Margin (NPM) yang tidak sebanding dengan penurunan TATO menyebabkan Return on Asset (ROA) yang dihasilkan menurun setiap tahunnya. Lalu, hasil dari Equity Multiplier (EM) yang sempat menurun di tahun 2020 dan kembali meningkat di tahun 2021, Total Assets Turnover (TATO) yang menurun setiap tahunnya, Net Profit Margin (NPM) yang meningkat setiap tahunnya, serta hasil Debt Burden Ratio (DBR) yang cukup tinggi membuat Return on Equity (ROE) yang dihasilkan menurun di tahun 2020 dan meningkat di tahun 2021.
Co-Authors Aang Munawar Ayu Nanda Apriyanti Christianto, Nicholas Calvin Damayanti, Nur Alifiah Desyanti, Reni Dini Kamilatul Khoeriah Fadillah, Muhammad Fatin, Ragil Latifah Hastoni Hastoni Heti Herawati Iriyadi Iriyadi Javany, Vega Khoeriah, Dini Kamilatul Muanas Muanas Nishrina Atharrizka Rachman, Rachmawaty Reni Desyanti Robert Pius Pardede Robert Pius Pardede Septian Cahyadi Wulandari, Yasfini Yandira, Cesya Sevie Yasfini Wulandari Yayuk Nurjanah Yayuk Nurjanah