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All Journal JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Jurnal Riset Ekonomi & Bisnis Jurnal Akuntansi dan Perpajakan Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Journal of Economic, Bussines and Accounting (COSTING) J-MAS (Jurnal Manajemen dan Sains) Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan J-MACC : Journal of Management and Accounting JURNAL PENDIDIKAN TAMBUSAI Gorontalo Accounting Journal Competitive Jurnal Akuntansi dan Keuangan Journal of Information System, Applied, Management, Accounting and Research Dinamika Governance : Jurnal Ilmu Administrasi Negara FINANCIAL : JURNAL AKUNTANSI Jurnal Proaksi Jurnal Riset Terapan Akuntansi JASF (Journal of Accounting and Strategic Finance) Jurnal MEBIS (Manajemen dan Bisnis) Management Studies and Entrepreneurship Journal (MSEJ) Journal of Management and Bussines (JOMB) Public Administration Journal of Research ARBITRASE: JOURNAL OF ECONOMICS AND ACCOUNTING Devotion: Journal of Research and Community Service Journal of Economics and Business Letters Bima Journal : Business, Management and Accounting Journal Winter Journal: IMWI Student Research Journal Sustainable : Jurnal Akuntansi Jurnal Locus Penelitian dan Pengabdian Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Eduvest - Journal of Universal Studies Jurnal Multidisiplin Sahombu Jurnal Ilmiah Ekonomi dan Manajemen Jurnal Ekonomi Bisnis Manajemen dan Akuntansi (Jebisma) VISA: Journal of Vision and Ideas RESLAJ: Religion Education Social Laa Roiba Journal Jurnal Riset Ilmu Akuntansi JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Indonesian Journal of Sustainability Policy and Technology KINERJA : Jurnal Ekonomi dan Bisnis Ulil Albab BAABU AL-ILMI: Ekonomi dan Perbankan Syariah Journal of Management
Anik Yuliati
Program Studi Akuntansi, Universitas Pembangunan Nasional “Veteran” Jawa Timur
Religion Aerospace Engineering Arts Humanities Automotive Engineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Neuroscience Public Health Social Sciences Other

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ANALISIS PENETAPAN HARGA POKOK PRODUKSI PADA PT BARATA INDONESIA (PERSERO) Dwi Nazilah Octaviyah; Anik Yuliati
J-MACC Vol 7 No 2 (2024): Oktober
Publisher : Fakultas Ekonomi Universitas Islam Darul Ulum Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52166/j-macc.v7i2.7287

Abstract

The cost of production has an important role in the company's decision-making process such as determining the selling price and evaluation. Each company certainly has its own way of determining the COGS for the products it produces. This study aims to determine and explain the methods used by PT Barata Indonesia (Persero) in determining the cost of goods manufactured, as well as to determine the grouping of costs used in the calculation of cost of goods manufactured. This research was conducted using a descriptive qualitative approach. The results showed that PT Barata Indonesia (Persero) calculated COGS using the full costing method and collected costs using the job order costing method. There are differences in COGS calculation format and cost grouping. At PT Barata Indonesia (Persero), overheat costs are divided into machine costs, other overhead costs, subcontract costs, and BPTL, while in theory there is only one overhead cost group. The difference in cost grouping is in the grouping of auxiliary material costs and the grouping of transportation or shipping costs.
THE EFFECT OF FINANCIAL RATIOS ON EARNINGS MANAGEMENT: A CASE STUDY OF HEALTH COMPANIES LISTED ON THE INDONESIAN STOCK EXCHANGE FOR THE PERIOD 2021-2023 Audy Herlina Puspitasari; Anik Yuliati
JURNAL AKUNTANSI FINANCIAL STIE SULTAN AGUNG Vol 11 No 2 (2025)
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37403/financial.v11i2.728

Abstract

This research aims to explore the influence of profitability, liquidity, and leverage on the practice of earnings management among healthcare companies publicly traded on the Indonesia Stock Exchange during the period of 2021 to 2023. Profitability is represented by Return on Assets (ROA), liquidity is indicated by the Current Ratio (CR), and leverage is measured using the Debt to Equity Ratio (DER). To assess earnings management, the study adopts the Modified Jones Model. A quantitative approach is utilized, relying on secondary data derived from the financial reports published by the Indonesia Stock Exchange. Utilizing purposive sampling, the study selects 48 financial reports from healthcare companies that satisfy the established criteria, drawn from a total population of 84 reports. Multiple regression analysis is performed via SPSS version 30 to process the data. Results indicate that neither profitability nor liquidity significantly impacts earnings management, while leverage demonstrates a positive and statistically significant influence on earnings management practices in the healthcare sector
DETERMINANT OF FINANCIAL DISTRESS IN FOOD AND BEVERAGE COMPANIES Naura Bilqis Tasyakurina; Anik Yuliati
JURNAL AKUNTANSI FINANCIAL STIE SULTAN AGUNG Vol 11 No 2 (2025)
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37403/financial.v11i2.826

Abstract

This study aims to analyze and empirically test the effect of operating capacity, operating cash flow, and sales growth on financial distress in food and beverage companies listed on the Indonesia Stock Exchange (IDX) during the period 2021-2023. In particular, this study wants to determine the effect of each variable partially or simultaneously on the company's financial distress condition. The approach used in this research is quantitative with descriptive methods. The sample was selected using purposive sampling technique, so that 60 financial reports were obtained from a total of 251 reports in the population. Thus, the sample data to be used in this study amounted to 60 which were calculated based on the total observation period consisting of 20 food and beverage companies for the 2021-2023 period. The data used is secondary data which is analyzed using the panel data regression method with the help of Eviews 12 software. The results showed that operating capacity and sales growth have no significant effect on financial distress. However, operating cash flow has a negative and significant effect on financial distress. Simultaneously, the three independent variables, namely operating capacity, operating cash flow, and sales growth, have an effect on financial distress.
Factors Influencing Learning Outcomes in MYOB Accounting Computer Subject: A Study of Grade XI Accounting Students Khairatuna'ilah, Khairatuna'ilah; Yuliati, Anik
BIMA Journal (Business, Management, & Accounting Journal) Vol. 6 No. 2 (2025)
Publisher : Perkumpulan Dosen Muda (PDM) Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37638/bima.6.2.1025-1034

Abstract

Purpose: This research aims to determine the partial influence of basic accounting knowledge, learning motivation, and computer knowledge on student learning outcomes in the MYOB Accounting Computer course. The study is important to identify key factors that support practical accounting skills and student readiness for the workforce. Methodology: A quantitative approach was applied using multiple linear regression analysis. The study employed a total sampling technique involving 133 Grade XI accounting students at a private vocational high school in Surabaya during the 2023/2024 academic year. Data were collected through documentation of MYOB course grades and questionnaires measuring the independent variables. Results: The analysis showed that basic accounting knowledge and learning motivation significantly influenced learning outcomes, while computer knowledge did not have a significant effect. Findings: The research highlights that foundational knowledge and intrinsic motivation are critical for students to succeed in applied accounting software learning. Novelty: This study offers a novel contribution by empirically examining the influence of cognitive factors such as basic accounting understanding, affective factors such as learning motivation, and technical factors such as computer knowledge on MYOB learning outcomes in a vocational school context. Unlike most previous studies that focus on higher education or isolate variables, this research provides a more integrated analysis relevant to the practical needs of vocational accounting education. Originality: The study reveals that computer knowledge alone does not ensure successful learning outcomes without the support of conceptual understanding and motivation, underlining the importance of integrated learning strategies. Conclusion: Enhancing basic accounting understanding and motivation is essential to improving MYOB learning outcomes. Type of Paper: Quantitative research paper.
PERAN RECEIVING DALAM MENINGKATKAN EFISIENSI PENGELOLAAN BARANG MASUK DI HARRIS HOTEL & CONVENTIONS GUBENG SURABAYA Wicaksono, Rahardian Nugroho; Yuliati, Anik
Jurnal Riset Ilmu Akuntansi Vol. 7 No. 1 (2026): Volume 7 Nomor 1 Tahun 2026: Maret 2026
Publisher : Program Studi Akuntansi Universitas Flores

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37478/jria.v7i1.6748

Abstract

The management of incoming goods is a crucial aspect of sustainable hotel operations, directly impacting service continuity and operational efficiency. This study aims to analyze the role of the Receiving Department in improving the efficiency of incoming goods management at HARRIS Hotel & Conventions Gubeng Surabaya. A descriptive qualitative method was applied, using observation, interviews, and documentation as the primary data sources. The findings reveal that the implementation of the integrated Visual Hotel Program (VHP) system enhances data accuracy, expedites goods verification, and improves interdepartmental transparency. Additionally, supporting documents such as the Purchase Order (PO) and Daily Market List (DML) play a significant role in preventing discrepancies in received goods. The study also highlights the importance of interdepartmental coordination and the competency of receiving staff in strengthening internal control. With a structured system and procedures in place, the receiving process not only supports daily operations but also ensures the accuracy of financial reports and the overall quality of hotel services.
EVALUASI PERAN STOREKEEPER DALAM PENGELOLAAN PERSEDIAAN BARANG DI HOTEL HARRIS GUBENG SURABAYA Habibullah, Ulil; Yuliati, Anik
Jurnal Riset Ilmu Akuntansi Vol. 7 No. 1 (2026): Volume 7 Nomor 1 Tahun 2026: Maret 2026
Publisher : Program Studi Akuntansi Universitas Flores

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37478/jria.v7i1.6835

Abstract

The Storekeeper plays a crucial role in ensuring the smooth operation of hotel activities, particularly in managing the inventory of goods required by various departments. This study aims to describe the Storekeeper’s role and identify the challenges faced in inventory management at Harris Hotel Gubeng Surabaya. The research employs a descriptive qualitative approach, with data collected through direct observation, interviews, and documentation during an internship. Findings indicate that although the inventory system utilizes the VHP application and is supported by manual bincards, discrepancies between system records and physical stock still occur due to inconsistent recording practices. Additionally, slow-moving items were found accumulating in the warehouse without proper evaluation or usage plans. These findings highlight the need for improved accuracy in inventory recording and periodic evaluation of inventory items to enhance warehouse efficiency in hotel operations.
Co-Authors Adinda Meriayusti Adiprakoso, Kenyndra Andryan Amalia, Dwi Selvi Apriliani, Nur Syndah Aprisyah, Pegi Audy Herlina Puspitasari Aulia Wanda Aulia, Iftitah Celsy Indrawati Cindy Kartika Dewi Dwi Nazilah Octaviyah Dyah Oktaviani Dzakwan, Sulthan Dhaifullah Elma Liyanty Putri Eriza Nabila Maharani Fadhilla Fuad Rifany Gialuna Cheshaa Trevanti Habibullah, Ulil Hafid Yunus Hafila Mahruzia Hari Purwanti Hastuti, Sri Imam Zhafirulloh Pudjonggo Kartorahardjo Indah Muniroh Intan Nurani, Khoirun Nisa Irna Amelia Moehardiono Khairatuna'ilah, Khairatuna'ilah Khiftia Rachmah Hidayah Khoirun Nisa Intan Nurani Kirana, Nanda Wahyu Indah Krismayanto Ragil Saputro Kurnianingtyas, Rinita Mutiarasani Mas Bayu Anggah, Wahyu Maulina Alfindy Moehardiono, Irna Amelia Muniroh, Indah Nada Salsabila Ramadhani Naura Bilqis Tasyakurina Naura, Aisyah Rahma Novitasari, Ririn Panjaitan, Hastia Twindu Pegi Aprisyah Raditya Azka Permana Rifany, Fadhilla Fuad Riski Meilinawati Roditri, Cholidul Ahmad Ruripratiti, Ayu Carolin Santoso, Rachmad Serafina, Ligia Setyawan, Dendy Sucahyati, Diarany Syamsul Huda Syamsul Huda Thalitha Nesya Devina Titania Indahsari Wicaksono, Rahardian Nugroho Zhieren Adziqa As’ad Zubaidi, Kazza Savanah