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All Journal Assets: Jurnal Akuntansi dan Pendidikan Jurnal Akademi Akuntansi (JAA)
Kurnia Cahya Lestari
Universitas Qomaruddin Gresik
Economics, Econometrics & Finance Education Social Sciences

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Application of The Accounting Information System as A Conductive Climate Enhancement to Develop MSME in Bungah District Kurnia Cahya Lestari; Moh. Ririn Rosyidi
Assets: Jurnal Akuntansi dan Pendidikan Vol 9, No 1 (2020)
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (211.843 KB) | DOI: 10.25273/jap.v9i1.5398

Abstract

ABSTRACTThis study aims to evaluate the application of Accounting Information Systems that have been used by UD. ModeX, MSME in Bungah District so that MSMEs can produce as financial statements. Good financial statements help MMSME to propose additional funds for developing the business to financial institutions, consideration in making decisions so that MSMEs businesses work effectively and efficiently. The study was conducted by direct interviews with the owner, specialized staff, and the cashier at UD. ModeX. The results of the research, by applying the Accounting Information System application are facilitating the recording of financial transactions, seeing the stock of goods quickly and accurately. Moreover, from the accounting information formed a financial report,  MSMEs has a financial statement to use for the various business benefit of the MSME.ABSTRAKPenelitian ini bertujuan untuk mengevaluasi penerapan aplikasi Sistem Informasi Akuntansi yang telah digunakan oleh UD. ModeX, UMKM yang berada di Kecamatan Bungah agar dapat digunakan sebagai penyusunan laporan keuangan. Penyusunan laporan keungan yang baik membantu UMKM dalam mengajukan permodalan kepada lembaga keuangan, pertimbangan dalam pengambilan keputusan sehingga bisnis UMKM berjalan secara efektif dan efesien. Penelitian dilakukan dengan wawancara langsung kepada owner, staff khusus, dan bagian kasir pada UD. ModeX. Hasil dari wawancara tersebut yaitu dengan menerapkan aplikasi Sistem Informasi Akuntansi dapat mempermudah pencatatan transaksi keuangan, melihat stok barang secara cepat dan akurat, dan dari informasi akuntansi  tersebut terbentuk suatu  laporan keuangan yang dapat digunakan untuk berbagai kepentingan kelancaran bisnis UMKM tersebut.
Pengaruh Profitabilitas terhadap Manajemen Laba Kurnia Cahya Lestari; S. Oky Wulandari
Jurnal Akademi Akuntansi Vol. 2 No. 1 (2019): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v2i1.7878

Abstract

Financial report produce information that can be used for decision made by internal such as management and employees and external such as investor, creditors and the government. However, sometimes users of financial statements are often concerned on earnings information without keep attention to the procedures used to make company profit information . This causes management to take earnings management actions. The purpose of this study was to determine the effect of profitability (Return on Asset – ROA, Return on Equity – ROE and Net Profit Margin – NPM) on earnings management in banking companies listed on Bursa Efek Indonesia (BEI). The sample used in this research is 23 banking companies listed on Bursa Efek Indonesia (BEI) within 2 years starting from 2016-2017. The research result shows that Return on Asset – ROA and Return on Equity – ROE has a significant positive effect on earning management, and Net Profit Margin – NPM does not have a significant effect on earnings management.
Co-Authors MOH RIRIN ROSYIDI S. Oky Wulandari