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All Journal Jurnal Ilmiah Akuntansi Kesatuan Jurnal Abdimas Dedikasi Kesatuan Jurnal Aplikasi Bisnis Kesatuan Jurnal Informatika Kesatuan
Iis Wahyuni
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

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Pendampingan Sistem Informasi Akuntansi Pengadaan Barang Pada PT Jetcoms Netindo Iis Wahyuni; Marwan Effendy; Githa Ariyanty
Jurnal Abdimas Dedikasi Kesatuan Vol 2 No 2 (2021): JADKES Edisi Juli 2021
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jadkes.v2i2.1308

Abstract

Procurement of goods (purchase) is the main thing in carrying out the company's operational activities. Due to the complexity of purchasing procedures, companies should have interrelated functions to realize good and well-controlled purchasing activities. Purchasing accounting information systems are needed to avoid errors and fraud that can occur in carrying out purchasing activities. In the procurement accounting information system (purchase) it must have advantages and disadvantages, therefore it is necessary to have a review and evaluation as a reference for improvement so that it becomes a good and perfect purchasing accounting information system. This study aims to find out how the procedures for procurement activities (purchases) which include the documents used, related functions, and accounting records used in the procurement accounting information system applied to PT Jetcoms Netindo. In my opinion, the procurement (purchase) procedure at PT Jetcoms Netindo is good enough, but still has some weaknesses. The weaknesses include the existence of tasks and responsibilities that are too piled up in one section, and the lack of accounting records used. It would be better if the separation of functional duties could be more clearly separated. Keywords: purchase, purchasing accounting information system
Analisis Sistem Informasi Akuntansi Penerimaan Dan Pengeluaran Kas Terhadap Pengendalian Internal Kas Martha Tresya Carolina; Udi Pramiudi; Iis Wahyuni
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 (433.804 KB) | DOI: 10.37641/jikes.v1i2.890

Abstract

Sistem informasi akuntansi merupakan salah satu sarana untuk manejemen dalam melakukan pengendalian internal yang berkaitan dengan penerimaan dan pengeluaran kas agar pelaksanaannya dapat berjalan sesuai dengan rencana dan tujuan yang telah ditetapkan. Penerimaan dan pengeluaran kas merupakan hal yang penting karena merupakan suatu kegiatan yang saling berkesinambungan. Dimana penerimaan dan pengeluaran kas yang terjadi nantinya akan dijadikan sebuah laporan keuangan untuk diberikan kepada direktur agar divalidasi dan diotorisasi. Tujuan penelitian ini adalah untuk mengetahui sistem informasi akuntansi penerimaan dan pengeluaran kas, mengetahui pengendalian internal kas, dan untuk mengetahui sitem informasi Akuntansi penerimaan dan pengeluaran kan terhadap pengendalian internal kas. Metode yang digunakan dalam Penelitian ini adalah metode deskriptif kualitatif yaitu mendeskripsikan objek penelitian berdasarkan fakta dan data yang ada di subjek penelitian kemudian di Tarik menjadi suatu kesimpulan Hasil penelitian menunjukan bahwa sistem informasi akuntansi penerimaan dan pengeluaran kas di PT. Embrio Biotekindo masih belum memadai karena sistem yang digunakan perusahaan tidak berkesinambungan antara penerimaan dan pengeluaran kas. Pengendalian internal kas di PT. Embrio Biotekindo mempunyai tujuan untuk memberikan informasi yang akurat agar dapat berguna bagi perusahaan dalam mengambil keputusan. Dengan dibantu komponen yang mencangkup pengerndalian internal kas seperti lingkungan pengendalian, manajemen resiko, aktivitas pengendalian, informasi dan komunikasi, serta pemantauan. Sistem informasi Akuntansi penerimaan kas dan pengeluaran kas terhadap pengendalian internal kas di PT Embrio Biotekindo dapat meningkatkan pengendalian internal kas karena segala transaksi atas penerimaan dan pengeluaran kas dapat terdata pada sistem. Namun, untuk pelaporan keuangan perusahaan masih menggunakan penginputan manual menggunakan excel. Kata Kunci : Penerimaan Kas, Pengeluaran Kas, Pengendalian Internal
Does Banking Performance Matter for Stock Prices? Post-Merger Evidence from Bank Syariah Indonesia Iis Wahyuni; Toni Andrianto; Abdul Roup; Nilda Tartila
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 4 (2025): JIAKES Edisi Agustus 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i4.2638

Abstract

This study examines the impact of banking performance on the stock price of Bank Syariah Indonesia (BSI) in the post-merger period. The merger of three state-owned Islamic banks into BSI represents a strategic consolidation aimed at strengthening competitiveness, efficiency, and market value within Indonesia’s Islamic banking sector. Using a quantitative and explanatory research design, this study analyzes secondary data derived from BSI’s financial statements and stock price data during the post-merger period from 2021 to 2024. Banking performance is measured using profitability (ROA and ROE), asset quality (Non-Performing Financing/NPF), liquidity (Financing to Deposit Ratio/FDR), capital adequacy (CAR), and efficiency (BOPO). Multiple linear regression analysis is employed to examine the relationship between banking performance indicators and stock price movements. The results indicate that profitability, asset quality, capital adequacy, and efficiency have a significant effect on BSI’s stock price, while liquidity shows a weaker and less consistent influence. Among the examined variables, profitability and efficiency emerge as the most dominant determinants of stock price movements, suggesting that investors place greater emphasis on earnings capacity and operational effectiveness in evaluating post-merger performance. These findings imply that the success of banking consolidation in Islamic banking is reflected not merely in organizational scale but in tangible improvements in financial performance that are recognized by the capital market. The study provides valuable insights for bank management, investors, and policymakers regarding post-merger performance evaluation and consolidation strategies in Islamic banking.   Keywords: Islamic banking, merger, banking performance, stock price, Bank Syariah Indonesia.
Pengaruh Good Corporate Governance Terhadap Kinerja Keuangan Dengan Ukuran Perusahaan Sebagai Variabel Moderasi: Studi Kasus Pada Perusahaan Sektor Perbankan Yang Terdaftar Di BEI Tahun 2021-2024 Nilda Tartilla; Iis Wahyuni; Mita Alfauziah
Jurnal Aplikasi Bisnis Kesatuan Vol. 6 No. 2 (2026): JABKES Edisi Agustus 2026
Publisher : Program Vokasi dan LPPM IBI Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jabkes.v6i2.5728

Abstract

This study aims to analyze the effect of managerial ownership, audit committee, and institutional ownership on financial performance with firm size as a moderating variable in banking sector companies listed on the Indonesia Stock Exchange during 2021–2024. This study employs a quantitative approach using secondary data obtained from annual reports. The sampling technique used is purposive sampling. Data were analyzed using panel data regression and Moderated Regression Analysis (MRA).The results indicate that managerial ownership has no significant effect on financial performance. Audit committee and institutional ownership have a positive and significant effect on financial performance. Firm size is unable to moderate the relationship between managerial ownership and audit committee on financial performance, but it can moderate the relationship between institutional ownership and financial performance. These findings suggest that Good Corporate Governance mechanisms and firm characteristics play an important role in improving financial performance. Keywords: Managerial Ownership, Audit Committee, Institutional Ownership, Firm Size, Financial Performance.
Co-Authors Abdul Roup Githa Ariyanty Martha Tresya Carolina Marwan Effendy Mita Alfauziah Nilda Tartila Nilda Tartilla Toni Andrianto Udi Pramiudi