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All Journal ETIKONOMI JURNAL ECONOMIA Monex: Journal of Accounting Research Jurnal Ilmiah Ekonomi Islam Substansi: Sumber Artikel Akuntansi Auditing dan Keuangan Vokasi Jurnal Ekonomi Pembangunan STIE Muhammadiyah Palopo Jurnal Akuntansi dan Ekonomika Journal of Economic, Bussines and Accounting (COSTING) EKONOMIS : Journal of Economics and Business Owner : Riset dan Jurnal Akuntansi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan JURNAL PENDIDIKAN TAMBUSAI Jurnal Analisa Akuntansi dan Perpajakan Bilancia : Jurnal Ilmiah Akuntansi EKSISBANK (Ekonomi Syariah dan Bisnis Perbankan) Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal Ilmiah Akuntansi Kesatuan Enrichment : Journal of Management BUDGETING : Journal of Business, Management and Accounting Jurnal Pengabdian UNDIKMA Quantitative Economics and Management Studies Jurnal Ekonomi Balance: Journal of Islamic Accounting Jurnal Penelitian Mahasiswa Ilmu Sosial, Ekonomi, dan Bisnis Islam (SOSEBI) Jurnal Ekonomi, Bisnis dan Manajemen SENTRI: Jurnal Riset Ilmiah ABDINE Jurnal Pengabdian Masyarakat Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan Inisiatif: Jurnal Ekonomi, Akuntansi Dan Manajemen WORLDVIEW ( Jurnal Ekonomi Bisnis dan Sosial Sains ) SAUJANA : Jurnal Perbankan Syariah dan Ekonomi Syariah PARADUTA : Jurnal Ekonomi dan Ilmu-Ilmu Sosial JEBD Neraca Manajemen, Akuntansi, dan Ekonomi Journal Economic Excellence Ibnu Sina Santri : Jurnal Ekonomi dan Keuangan Islam Al-Muhasib: Journal of Islamic Accounting and Finance Ekonomi Keuangan Syariah dan Akuntansi Pajak Jurnal Ilmiah Ekonomi, Akuntansi dan Pajak Jurnal Penelitian Mahasiswa Ilmu Sosial, Ekonomi, dan Bisnis Islam (SOSEBI) Balance: Journal of Islamic Accounting Ulil Albab Jurnal Akuntansi Pajak dan Manajemen Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi
Novi Khoiriawati
Universitas Islam Negeri Sayyid Ali Rahmatullah Tulungagung
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Nursing Public Health Social Sciences Other

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Pengaruh Fitur Layanan, Kemudahan dan Efisiensi terhadap Kepuasan Pengguna Aplikasi Muamalat DIN Khasinta Mazaya Khusna; Novi Khoiriawati
Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 5 No 6 (2023): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Research and Strategic Studies Center (Pusat Riset dan Kajian Strategis) Fakultas Syariah IAI Nasional Laa Roiba

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (503.266 KB) | DOI: 10.47467/alkharaj.v5i6.3625

Abstract

This study aims to determine the effect of service feature variables, convenience and efficiency on user satisfaction of the Muamalat DIN application in the Tulungagung area. The approach in this study uses a quantitative approach with an associative research type. The population in this study were Muamalat KCP Tulungagung bank customers who used the Muamalat DIN application with a selected sample of 92 people. The sampling technique used accidental sampling. The data analysis used is multiple linear regression analysis. The results showed that the service features variable had no significant effect on user satisfaction while the convenience and efficiency variable had a significant effect on user satisfaction. The test results using the F test show that service features, convenience and efficiency together or simultaneously have a significant effect on user satisfaction with an R square of 67.3%. Keywords: Service Feature; Convenience; Efficiency; User Statisfaction
Analysis of Readiness to Implement Private Entity Financial Accounting Standards at CV Al-Barokah Jaya Wonodadi Village, Wonodadi District, Blitar Regency Ayu Khusnita; Novi Khoiriawati
Quantitative Economics and Management Studies Vol. 4 No. 4 (2023)
Publisher : PT Mattawang Mediatama Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35877/454RI.qems1767

Abstract

The purpose of this study was to determine the readiness of CV Al-Barokah Jaya, Wonodadi Village, Wonodadi District, Blitar Regency to implement Private Entity Financial Accounting Standards (SAK EP) and explain the obstacles encountered in the process. This research is qualitative research with a descriptive approach and uses primary data. Data were obtained using interviews and documentation and analyzed using the Miles and Huberman models. The results showed that the preparation of financial reports at CV Al-Barokah Jaya did not refer to Financial Accounting Standards. The financial statements consist of an income statement. The readiness of Human Resources, Finance, and Infrastructure shows that CV Al-Barokah Jaya is not ready to implement Private Entity Financial Accounting Standards. CV Al-Barokah Jaya experiences several obstacles in applying the Private Entity Financial Accounting Standards. Constraints from the readiness of human resources, namely a lack of understanding of accounting based on SAK EP, lack of experience in preparing financial reports based on SAK EP, have never attended training either on preparing financial statements or SAK and there is no socialization regarding SAK EP. Constraints from the readiness of the financial aspect, namely the financial statements that are made are only income statements and the preparation has not implemented SAK.
ANALISIS RASIO LIKUIDITAS, RASIO PROFITABILITAS DAN RASIO AKTIVITAS UNTUK MENILAI KINERJA PERUSAHAAN (Studi pada Perusahaan Farmasi yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2021) Diana Anggraini; Novi Khoiriawati
Jurnal Ekonomi Pembangunan STIE Muhammadiyah Palopo Vol 9, No 1 (2023)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35906/jep.v9i1.1490

Abstract

ABSTRAKDalam sebuah perusahaan perlu melakukan analisis keuangan agar dapat mengetahui kondisi perkembangan kinerja keuangan dari perusahaan tersebut. Hal ini diperlukan guna terjaga eksistensinya perusahaan karena adanya analisis keuangan maka setiap adanya pencapaian maupun penurunan dapat diketahui. Oleh karena itu, tujuan dilakukannya penelitian ini ialah untuk menganalisis kinerja keuangan pada perusahaan sub sektor farmasi yang terdaftar di Bursa Efek Indonesia. Sampel Penelitian ialah PT Darya Varia Laboratoria (DVLA), PT Indofarma Tbk (INAF), PT Kimia Farma (KAEF), PT Kalbe Farma Tbk (KLBF), PT Merck Indonesia Tbk (MERK), PT Phapros Tbk (PEHA), PT Pyridama Farma Tbk (PYFA), PT Industri Jamu dan Farmasi Sido Muncul Tbk (SIDO), PT Tempo Scan Pasific TBK (TSPC) pada tahun 2019-2021. Metode yang dipergunakan ialah kuantitatif deskriptif dan teknik analisis data menggunakan rasio-rasio keuangan yang terdiri dari rasio likuiditas, rasio profitabilitas, dan rasio aktivitas. Secara umum, kinerja keuangan Industri Farmasi periode 2019-2021 cenderung mengalami penurunan. Hasil penelitian ditinjau dari rasio likuiditas, pada tahun 2019-2021 terdapat empat perusahaan yang kinerjanya diatas rata-rata yaitu DVLA, KLBF, SIDO, TSPC, dan tiga perusahaan yang kinerjanya dibawah rata-rata yaitu INAF, KAEF, PEHA. ditinjau rasio profitabilitas, pada tahun 2019-2021 terdapat satu perusahaan yang kinerjanya diatas rata-rata pada tahun 2019-2021 yaitu SIDO, dan terdapat dua perusahaan yang kinerjanya dibawah rata-rata yaitu PEHA dan INAF. Ditinjau dari rasio aktivitas, pada tahun 2019-2021 terdapat empat perusahaan yang kinerjanya diatas rata-rata yaitu INAF, KLBF, PYFA, TSPC dan tiga perusahaan yang kinerjanya dibawah rata-rata yaitu KAEF, SIDO dan PEHA.Kata Kunci: Likuiditas, Profitabilitas, Aktivitas, Kinerja, FarmasiABSTRACTIn a company, it is necessary to carry out financial analysis in order to find out the condition of the development of the company's financial performance. This is necessary in order to maintain the company's existence because of financial analysis so that any achievements or declines can be identified. Therefore, the purpose of this research is to analyze the financial performance of pharmaceutical sub-sector companies listed on the Indonesia Stock Exchange. The research samples are PT Darya Varia Laboratoria (DVLA), PT Indofarma Tbk (INAF), PT Kimia Farma (KAEF), PT Kalbe Farma Tbk (KLBF), PT Merck Indonesia Tbk (MERK), PT Phapros Tbk (PEHA), PT Pyridama Farma Tbk (PYFA), PT Jamu Industry and Sido Muncul Pharmacy Tbk (SIDO), PT Tempo Scan Pacific TBK (TSPC) in 2019-2021. The method used is descriptive quantitative and data analysis techniques using financial ratios consisting of liquidity ratios, profitability ratios, and activity ratios. In general, the financial performance of the Pharmaceutical Industry for the 2019-2021 period tends to experience a decline. The results of the study in terms of liquidity ratios, in 2019-2021 there were four companies whose performance was above average, namely DVLA, KLBF, SIDO, TSPC, and three companies whose performance was below average, namely INAF, KAEF, PEHA. In terms of profitability ratios, in 2019-2021 there was one company whose performance was above average in 2019-2021, namely SIDO, and there were two companies whose performance was below average, namely PEHA and INAF. In terms of activity ratios, in 2019-2021 there were four companies whose performance was above average, namely INAF, KLBF, PYFA, TSPC and three companies whose performance was below average, namely KAEF, SIDO and PEHA.Keywords: Liquidity, Profitability, Activity, Performance, Pharmacy
Evaluation of the implementation accounting information systems for sales and cash receipts Manda Yulieta Krisnasari; Novi Khoiriawati
Enrichment : Journal of Management Vol. 13 No. 2 (2023): June: Management Science And Field
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/enrichment.v13i2.1353

Abstract

Technology advancements lead to improvements in accounting records. Systems of accounting information are used to assist operational tasks, decision-making, and financial accountability reporting for the organization. The method used in this research is descriptive qualitative research which is used to understand a phenomenon from the research subject by thinking holistically, data collection techniques are carried out through interviews and documentation. Based on the results of the study, first the implementation of the sales accounting information system at UD. Nanda Putri Blitar has been running smoothly since the implementation of records using the purchase journal. Second, the implementation of the cash receipt accounting information system at UD. Nanda Putri Blitar has been running well starting with the application of the accounting information system in the form of credit invoices as proof of cash receipt transactions. Third, evaluate the application of the sales and cash receipts accounting information system at UD. Nanda Putri Blitar, namely related to the company's financial statements which are increasingly detailed due to the application of the accounting information system.
Regresi Data Panel untuk Menguji Pertumbuhan Laba Perusahaan Sub Sektor Makanan Minuman di BEI Afgita Maharani; Novi Khoiriawati
Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 3 (2023): Vol. 7 No. 3 (2023): Research Artikel Volume 7 Issue 3: Periode Juli 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v7i3.1573

Abstract

This study examined the effect of Liquidity (Current Ratlo), Solvency (Debt to Asset Ratlo), Activity (Total Asset Turnover), Profitability (Net Proflt Margln), and Investment (Dividend Yield) on Proflt Growth in Sub Sector Companles Food and Beverages llsted on the Indonesla Stock Exchange for the 2018 - 2021 perlod. The research findings suggest that Current Ratlo, DAR, and NPM have a signlficant impact on proflt growth ln the food and beverage lndustry. On the other hand, Total Asset Turnover and Dividend Yield do not have a signiflcant lmpact on proflt growth ln the lndustry. The study employed a panel data regression analysis technique, which ls a statistical method used to examlne the relationshlp between dependent and lndependent variables over time. The research utilized secondary data obtalned from annual flnancial reports of food and beverage companies llsted on the Indonesla Stock Exchange (www.idx.com). The sample for this study was 80 financial report data consisting of the 2018-2021 period, and purposive sampling was used to select the sample. The results of the study suggest that companies in the food and beverage industry can improve their profitability by maintaining high liquidity ratios (Current Ratio) and low debt-to-asset ratios (Debt to Asset Ratio). The findings also suggest that companies can improve their profitability by increasing their net profit margins (NPM). On the other hand, companies do not need to focus on increasing their Total Asset Turnover (TATO) and Dividend Yield (DY) to improve their profit growth ln the food and beverage industry. In conclusion, thls study provides empirical evidence on the factors that influence proflt growth ln the food and beverage lndustry in Indonesia. The findings can be useful for investors, financial analysts, and policymakers who are interested ln the food and beverage industry. Companies ln the industry can use these findings to improve their financial performance and attract more investors.
DEVELOPMENT OF A SALES ACCOUNTING INFORMATION SYSTEM TO IMPROVE THE ACCOUNTABILITY OF FINANCIAL STATEMENTS AT THE COMPANY PT. CAHAYA PASIFIK RAYA TULUNGAGUNG Selfima Muavida; Novi Khoiriawati
Jurnal Ekonomi Vol. 12 No. 3 (2023): Jurnal Ekonomi, 2023, September
Publisher : SEAN Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research aims to describe how the application of sales accounting information systems, while analyzing the advantages and weaknesses of the application, as well as provide suggestions for the development of accounting Information Systems in PT. Cahaya Pasifik Raya. This study uses a qualitative descriptive approach. Data collection techniques using interviews and documentation. Data analysis is done using the Milles and Huberman methods. The results of the research showed that the information system of sales accounting in PT. Cahaya Pasifik Raya involves the function of the sales order section, cash part, sales order part, credit part, packaging part, warehouse part, invoice part, and accounting part. From the SIA that has been carried out there are weaknesses such as recording payments still using manual sales recording sales with manual which causes croscek or re-matching of the total sales with the total goods carried. Then in the credit billing procedure is not separated between the billing part and the marketing part. The development of PT. Cahaya Pasifik Raya involves sales ordering functions, cash, packaging parts, warehouse parts, invoices, accounting, as well as managers.
Manajemen Resiko Teknologi Infor Manajemen Resiko Teknologi Informasi terhadap Audit Internal dan Dampak yang Ditimbulkan : Manajemen Resiko Teknologi Informasi Terhadap Audit Internal dan Dampak Yang Ditimbulkan Febryana Dewi Artati; Ficky Andrianto; Maria Ulfa; Novi Khoiriawati
SAUJANA : Jurnal Perbankan Syariah dan Ekonomi Syariah Vol 4 No 02 (2022): SAUJANA: Jurnal Perbankan Syariah dan Ekonomi Syariah
Publisher : STEI Kanjeng Sepuh Gresik Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59636/saujana.v4i02.73

Abstract

In this research, researchers will analyze the use of information technology in the internal audit process and the impact it causes, both good and bad impacts. This analysis process uses descriptive qualitative methods with literacy studies through journals and articles related to internal audit. Researchers will use the journal or article by comparing and matching data from existing research results. After the data is collected, the researcher will draw conclusions from the data obtained. The result of this research is that the use of information technology has an impact on the internal audit process. There are good and bad impacts, including the ease of auditing process and speed when auditing large amounts of data. However, the bad impact is that the command input error on the computer makes the audit process repeat itself, besides that auditors still need to re-examine the results of computer audits because computer audit results are not always accurate. Damage that may occur to the device can also affect the auditing process.
Analisis Perbedaan Abnormal Return, Trading Volume Activity dan Market Capitalization Sebelum dan Sesudah Pengumuman Covid-19 di Indonesia (Studi Peristiwa Pada Indeks Idx30) Arsy Nasrulloh; Novi Khoiriawati
Ekonomis: Journal of Economics and Business Vol 7, No 2 (2023): September
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v7i2.851

Abstract

President Joko Widodo officially released information on the entry of Covid-19 on March 2, 2020, in Indonesia. As a result, the Jakarta Composite Index ended lower at 5,361.25. The purpose of this study was to compare average abnormal return, trading volume activity, market capitalization of the IDX30 index before and after the announcement of Covid-19 in Indonesia. This research uses quantitative methods, and the approach in this research is an event study. The sampling technique used is saturated sampling; namely, all issuer companies included in the IDX30 index are 30 companies. Hypothesis testing uses the paired sample t-test for standard data and the Wilcoxon-signed rank test for abnormal data. Based on the findings of this study, there was no change between the average abnormal return and trading volume activity in Indonesia before and after the release of Covid-19. However, this study shows an average difference in market capitalization before and after the announcement of COVID-19
Pengaruh Investasi, Ekspor dan Impor terhadap Pertumbuhan Ekonomi Provinsi Jawa Timur Tahun 2017-2022 Amadea Rachma Wati; Novi Khoiriawati
Ekonomis: Journal of Economics and Business Vol 7, No 2 (2023): September
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v7i2.1028

Abstract

This study aims to examine the effect of investment, exports and imports on the economic growth of East Java Province in 2017-2022. This research uses a quantitative approach with an associative type. The data used for research are investment, export, import, and GDP data obtained from the publication of the official website of DPMPTSP and BPS of East Java Province. This study used a purposive sampling technique, in order to obtain a sample of 36 based on 6 districts/cities in East Java Province in the 2017-2022 period. The data analysis technique of this study used panel data regression. The results of the study simultaneously show that investment, exports and imports have a significant effect on economic growth. While partially it is found that investment has a negative effect on economic growth, exports have a significant positive effect on economic growth, and imports have a significant negative effect on economic growth.
DAMPAK PEMANFAATAN TEKNOLOGI INFORMASI TERHADAP KUALITAS AUDIT INTERNAL Fa’iz Zahrotun Nisa; Dewi Nur Azizah; Nabila Atania Rahma; Berliana Kosaminudi; Novi Khoiriawati
Musytari : Neraca Manajemen, Akuntansi, dan Ekonomi Vol. 2 No. 4 (2023): Musytari : Neraca Manajemen, Akuntansi, dan Ekonomi
Publisher : CV SWA Anugrah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.8734/musytari.v2i4.984

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui dampak dari teknologi informasi yang berkembang pesat saat ini terhadap kualitas audit internal. Penelitian ini menggunakan pendekatan kualitatif dengan mengeksplorasi teori yang ada dari hari penelitian sebelumnya. Teknik analisis data yang digunakan adalah analisis deskriptif. Hasil penelitian menunjukkan bahwa penggunaan teknologi informasi berpengaruh terhadap kualitas audit internal. Namun dari pemanfaatan teknologi informasi juga dapat menimbulkan resiko baru. Akan tetapi teknologi informasi juga memberikan dampak positif dengan teknologi informasi auditor intenal dapat memperluas pengetahuan dan keterampilan informasi mereka serta menyesuaikan dengan perkembangan bisnis.
Co-Authors A'mala, Anisa Khoirun Afgita Maharani Ahmad Choiron Nur Rizqi Ahmad Husni Mubarok Aini, Ayshifa Nur Alfina Ramayanti Amadea Rachma Wati Amnina Aulia Putri Ananda Safi’ Al Hamidah Andika, Irza Anggrilia Mega Saputri Annisaa Miftahul Ni'mah Aprilia Nur Azizah Arrosyida, Via Arsy Nasrulloh Astati, Selfea Dewi Aufa Azizatunnisa Ayshifa Nur Aini Ayu Fitriana Ayu Khusnita Barokah, Zuni Berliana Kosaminudi Binti Isnawatul Malikah Binti Saniatu Salimah Dede Nurohman denytasari, Rizma Dewi Fatma Nailul Fitroh Dewi Nur Azizah Dewi, Aisfitria Riski Dewi Riski Diana Anggraini Dianita Meirini Dinar Nurhaliza eka rahmawati Ela Nur Safitri Evi Widiastuti Farisna Marhadila Fa’iz Zahrotun Nisa Febryana Dewi Artati Ficky Andrianto Fiki Putra Firdaus Firda Aulia Azzahro Firdaus, Muhammad Fahrizal Fitri Amelia Fitriasari, Amanda GALUH DWI SEKARINI Gita Majalina Habibah, Lutfia Husnul Harahap, Subur HERU Hindun Delima Tuti Ilma Mufidatul Lutfiana Imroatun Nafisah Isa Runtu Leluni Ismi Dewi Rahma Kadilla Isna Lailia Nur Rohmah Isnah Mar’atus Sholikhah Khasinta Mazaya Khusna Khikmah, Putri Lailatul Khoirunisa, Nanda Anggi Kurla, Addiniyah Anis Lathifatul Hidayah Lela Khusnul Pratiwi Lenny Aprilya Sari Majalina, Gita Manda Yulieta Krisnasari Margireta, Ira Anugerah Maria Ulfa Mashudi Mashudi Maulida Rifatul Fadlilah Maulidya Vidi Arta Meika, Dea Mellynia Febi Maratus Sholikah Miftaqur Rohmah, Sifa Muhammad Fatkhur Rohman Nuri Muhammad Zainul Abidin Muhammad Zainul Abidin, Muhammad Zainul Muhammadi, Qasem Muhsin Muna Sofiana Nabila Atania Rahma Nabila, Ratna Nabilla Eka Indriyani Nada, Ayu Ni’matin Naila Julia Rahma Natasya Putri Rahmadani Nezar Okta Vamirien Nia Firnanda Ningrum, Ameilia Dwi Novi Dianita Sari Novia Marchelia Putri Az Zahra Nur Muhammad Hima Firmansah Nurul Fitri Ismayanti Nurvita Diah Rahayu Oktaviana Nadila Pravitasari, Helga Ayu Prisda Novia Ananda Puspita Kusumawati Putri Fatma Apriliani Putri Hadiyanti Pratiwi Putri Hanidar Nuraini Raihan Rasyidin Akhyar Ramadhan, Mutiara Lailatul Rely, Gilbert Retno Dwi Astutik Riska Yulia Devi Rizki Okta Dwi Kurniawati RR. Ella Evrita Hestiandari Safitri, Ela Nur Saputri, Anggrilia Mega Sari, Irma Kurnia Satria Putra Arsibal Selfima Muavida Siti Nahdiatun Nisa’ Sonnia Dalila Wahida Tussa'adah, Fitria Vera Aprilda Rizki Virgia, Clariza Aninda Widiantoro, Dicky Wijaya, Catur Restu Wulansari, Berliana Tri Yanuarika , Tantia Putri Yunita Sari, Indah Yusrina Dzakiroh Zulkifli Rahman Susanto