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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 IIJSE 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 Journal of Accounting, Finance, Taxation, and Auditing (JAFTA)
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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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.
Analisis Penerapan Spotcheck dalam Mencegah Kecurangan dan Meningkatkan Kepercayaan Operasional: Studi pada Harris Hotel & Conventions Gubeng Surabaya Nabila Naila Shakira; Anik Yuliati
Journal of Accounting, Finance, Taxation, and Auditing (JAFTA) Vol. 7 No. 2 (2025)
Publisher : Magister Akuntansi FB-UK.Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jafta.v7i2.12483

Abstract

ABSTRAK Penelitian ini dilakukan untuk menganalisis penerapan Spotcheck dalam mencegah kecurangan dan meningkatkan kepercayaan operasional pada HARRIS Hotel & Conventions Gubeng Surabaya. Tujuan dari penelitian ini adalah untuk mengevaluasi efektivitas pelaksanaan spotcheck sebagai salah satu bentuk pengendalian internal, menilai dampaknya terhadap pencegahan kecurangan dalam pengelolaan kas operasional, serta mengidentifikasi perannya dalam memperkuat kepercayaan operasional di lingkungan hotel. Metode penelitian yang digunakan adalah pendekatan deskriptif kualitatif dengan teknik pengumpulan data berupa wawancara mendalam terhadap pihak manajemen hotel yang terlibat langsung dalam pelaksanaan spotcheck, observasi lapangan terhadap kegiatan spotcheck di area operasional, serta studi dokumentasi atas laporan keuangan internal dan bukti pendukung lainnya yang relevan dan valid. Analisis data dilakukan melalui tahapan reduksi data, penyajian data, dan penarikan kesimpulan untuk memperoleh gambaran menyeluruh terkait efektivitas sistem pengawasan tersebut dalam praktik nyata. Hasil penelitian menunjukkan bahwa penerapan Spotcheck telah memberikan kontribusi positif dalam memperkuat sistem pengendalian internal hotel, ditandai dengan tidak ditemukannya indikasi atau temuan kecurangan selama periode observasi. Selain itu, keberadaan spotcheck secara berkala juga meningkatkan kepatuhan karyawan terhadap prosedur standar operasional, yang pada akhirnya berdampak pada meningkatnya kepercayaan manajemen terhadap proses operasional harian hotel. Dengan demikian, pelaksanaan spotcheck dapat dianggap sebagai praktik yang efektif, efisien, dan berkelanjutan dalam menciptakan transparansi, akuntabilitas, serta lingkungan kerja yang lebih profesional dan terpercaya.Kata kunci: Hotel, Spotcheck, Pengendalian Internal, Kecurangan ABSTRACT This research was to to analyze the implementation of spotchecks in preventing fraud and enhancing operational trust at HARRIS Hotel & Conventions Gubeng Surabaya. The objectives of this research are to evaluate the effectiveness of spotchecks as a form of internal control, assess their impact on fraud prevention in operational cash management, and identify their role in strengthening operational trust within the hotel environment. The research adopts a descriptive qualitative approach, with data collected through in-depth interviews with hotel management directly involved in the implementation of spotchecks, field observations of spotcheck activities in operational areas, and documentation analysis of internal financial reports and other relevant and valid supporting evidence. The data were analyzed through the stages of data reduction, data presentation, and conclusion drawing to obtain a comprehensive overview of the effectiveness of the supervision system in actual practice. The results show that the implementation of spotchecks has contributed positively to strengthening the hotel’s internal control system, as evidenced by the absence of any indication or finding of fraud during the observation period. Furthermore, regular spotchecks have improved employee compliance with standard operating procedures, ultimately leading to increased managerial trust in daily operational processes. Therefore, spotchecks can be considered an effective, efficient, and sustainable practice in fostering transparency, accountability, and a more professional and trustworthy work environment.Keywords: Hotel, Spotcheck, Internal Control, Fraud
An Analysis of the Influence of accounting Professional Code of Ethics, Intellectual Intelligence, and Locus of Control on Students’ Ethical Attitudes Yuliniar Ayu Putri Priaditami; Anik Yuliati
BIMA Journal (Business, Management, & Accounting Journal) Vol. 7 No. 1 (2026)
Publisher : Perkumpulan Dosen Muda (PDM) Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37638/bima.7.1.45-52

Abstract

ABSTRACT Purpose: This study aims to analyze the influence of professional code of ethics comprehension, intellectual intelligence, and locus of control on the ethical attitudes of accounting students at UPN “Veteran” East Java, Class of 2021. Methodology: A quantitative cross-sectional survey was conducted with 78 students selected via simple random sampling. Data were collected using a five‑point Likert‑scale questionnaire and analyzed with PLS‑SEM in SmartPLS 3.0, including assessments of convergent and discriminant validity, composite reliability, determination coefficient (R²), and hypothesis testing through path coefficients (β), T‑statistics, and p‑values. Results: Findings reveal that ethics comprehension (β = 0.426; T = 3.234; p < 0.05) and locus of control (β = 0.241; T = 2.096; p < 0.05) positively and significantly affect students’ ethical attitudes, whereas intellectual intelligence has no significant effect (β = 0.244; T = 1.821; p > 0.05). Findings: The results underscore that ethical awareness and internal control beliefs are primary drivers of ethical behavior, while cognitive capacity alone is insufficient. Novelty: This study uniquely integrates psychological and cognitive variables within the Indonesian accounting education context. Originality: It contributes a case study focused on 2021 cohort accounting students at UPN “Veteran” East Java.Conclusion: Practical recommendations include strengthening ethics instruction in curricula and implementing programs to enhance students’ locus of control to promote professional integrity. Type of Paper: Research Article
Pengaruh Mental Discounting Terhadap Keputusan Pembelian Konsumen Di Tiktokshop Dan Implikasinya Terhadap Pencatatan Pendapatan Dan Diskon Penjualan Aisyah Rahma Naura; Anik Yuliati
Jurnal BAABU AL-ILMI: Ekonomi dan Perbankan Syariah Vol 11, No 1 (2026): Islamic economics and banking research
Publisher : Universitas Islam Negeri Fatmawati Sukarno Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29300/ba.v11i1.9127

Abstract

This study aims to examine the effect of mental discounting and price on consumer purchasing decisions on the TikTok Shop platform, with sales discounts as a moderating variable and its implications for revenue recognition. A quantitative approach was employed using a survey method involving 120 student respondents with prior online shopping experience, and data were analyzed through PLS-SEM. The findings reveal that mental discounting has a positive and significant impact on purchasing decisions, price also significantly affects purchasing decisions, and sales discounts strengthen the influence of mental discounting on purchasing decisions. Furthermore, purchasing decisions significantly affect revenue recognition in accordance with applicable accounting standards. These results highlight that discount strategies in social commerce not only influence consumer behavior but also affect the transparency and reliability of financial reporting. Academically, this study contributes to interdisciplinary literature by integrating consumer behavior and accounting practices, while practically offering recommendations for e-commerce businesses to design effective promotional strategies that are aligned with accounting principles.
Do Cash Flow and Accounting Profit Information Affect Stock Prices? (Study of Food & Beverage Companies on the Indonesia Stock Exchange) Anik Yuliati; Indah Muniroh
JASF: Journal of Accounting and Strategic Finance Vol. 4 No. 1 (2021): JASF (Journal of Accounting and Strategic Finance) - June 2021
Publisher : Accounting Department, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v4i1.199

Abstract

This study aims to determine the effect of cash flow statement information and accounting profit on stock prices. The object of this research is a food & beverage sub-sector manufacturing company listed on the Indonesia Stock Exchange in 2015-2019. The sampling technique used a purposive sampling technique with ten samples of financial statements that meet the criteria. Theanalysis technique uses the help of Partial Lease Square (PLS) with SmartPLS 3.0 Software. The study results show that the Cash Flow Statement of operating and funding information does not affect stock prices. On the other hand, information on the investing Cash Flow Statement and accounting profit affect stock prices. The more investors intend to buy or keep shares; the stock price will increase. Vice versa, if the number of investors who intend to sell or release shares increases, the share price will decrease. Based on these results, it is suggested that investors in deciding on selling or buying stock shares may pay more attention to the information from investing cash flow and accounting profit.
PENGARUH LITERASI KEUANGAN, PERSEPSI KEGUNAAN, KEAMANAN, DAN FITUR TERHADAP MINAT PENGGUNAAN BANK DIGITAL : (STUDI PADA GENERASI Z DI SURABAYA PENGGUNA SEABANK) Kazza Savanah Zubaidi; Anik Yuliati
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 14 No. 2 (2025): Jurnal Maneksi (Management Ekonomi Dan Akuntansi)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v14i2.3080

Abstract

Introduction: This study focuses on evaluating the extent to which financial literacy, perceived usefulness, security, and service features influence individuals' interest in using digital banking services. The growing utilization of digital financial applications among the younger generation highlights the need for a deeper understanding of the factors that shape their preferences, particularly regarding SeaBank, which is emerging as a promising digital payment platform. Method: A quantitative approach was employed, involving participants from Generation Z residing in Surabaya. A total of 100 respondents were selected using a random sampling technique, with the sample size determined through the Slovin formula at a 10% margin of error. Data were collected through an online questionnaire using 1 5-point Likert scale. The data were analyzed using the Structural Equation Modeling method based on Partial Least Squares (SEM-PLS), processed with SmartPLS version 4.0 to assess the relationships among the variables in the research model. Results:The findings reveal that perceived usefulness and security have a positive and significant impact on the intention to use digital banking. Meanwhile, financial literacy and service features also show a positive influence, although their effects were found to be statistically insignificant. Keywords: financial literacy, perceived usefulness, security, features, intention to use
Co-Authors Adinda Meriayusti Adiprakoso, Kenyndra Andryan Aisyah Rahma Naura Apriliani, Nur Syndah Aprisyah, Pegi Audy Herlina Puspitasari Aulia Wanda Aulia, Iftitah Celsy Indrawati Cindy Kartika Dewi Diarany Sucahyati Dwi Nazilah Octaviyah Dwi Selvi Amalia 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 Indah Muniroh Intan Nurani, Khoirun Nisa Irna Amelia Moehardiono Jessica Margareta Kazza Savanah Zubaidi 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 Nabila Naila Shakira Nada Salsabila Ramadhani Naura Bilqis Tasyakurina Navillia Putri Salsabilah 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 Syamsul Huda Syamsul Huda Thalitha Nesya Devina Titania Indahsari Wicaksono, Rahardian Nugroho Yuliniar Ayu Putri Priaditami Zhieren Adziqa As’ad