Garuda - Garba Rujukan Digital

BUSINESS INTELLIGENCE DAN KESUKSESAN BISNIS di ERA DIGITAL Subroto, Vivi Kumalasari; Endaryati, Eni
Dinamika: Jurnal Manajemen Sosial Ekonomi Vol 1 No 2 (2021): DINAMIKA : Jurnal Manajemen Sosial Ekonomi
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi - Studi Ekonomi Modern

BI atau Business Intelligence adalah sebuah profesi yang bertugas mengolah dan menganalisis data yang berkaitan dengan bisnis sehingga dapat membantu perusahaan menghasilkan keputusan yang tepat. Hasil akhir dari proses tersebut meliputi kebutuhan industri, gambaran keuntungan, strategi pemasaran yang tepat dan pengambil ketetapan lainnya. Seorang analis dapat memanfaatkan business intelligence untuk memberikan kinerja dan tolak ukur pesaing untuk membuat perusahaan berjalan lebih lancar dan lebih efisien. Analis juga dapat lebih mudah melihat tren pasar untuk meningkatkan penjualan atau pendapatan perusahaan. Jika pada lembaga bisnis, business intelligence dimanfaatkan untuk meningkatkan kinerja melalui pemilihan strategi bisnis yang tepat, maka pada lembaga non-profit, business intelligence dapat digunakan untuk meningkatkan kinerja perusahaan melalui peningkatan efisiensi pelaksanaan kerja sehingga pada akhirnya akan tercipta perbaikan layanan pada masyarakat serta pengelolaan anggaran yang tepat. Pada era digital ini, bisnis online memang memiliki banyak keunggulan dibandingkan dengan bisnis yang offline. Maka, apabila pelaku usaha online tidak berusaha menjadi diri yang kreatif dan inovatif, maka usahanya akan jauh tertinggal dengan pelaku bisnis yang baru. Sistem informasi penjualan untuk mengukur kinerja pendapatan, grafik harga saham, dan hampir semua aplikasi yang memiliki dashboard merupakan penerapan dari business intelligence. Hampir semua platform bisnis digital di Indonesia sudah menggunakan teknologi BI. Bisnis UMKM juga perlu didorong untuk menggunakan teknologi BI agar dapat melihat perkembangan segmentasi pasar dan meningkatkan penjualan. Sedangkan untuk bisnis startup di Indonesia, rata-rata sudah menggunakan BI dashboard dalam proses aplikasi bisnisnya.

Sistem Manajemen Perhitungan Bunga Pinjaman dan Penyusunan Laporan Keuangan Koperasi Eni Endaryati; Jarot Dian Susatyono; Vivi Kumalasari Subroto; Hendri Rasminto; Didik Darmadi
JURNAL ILMIAH SAINS TEKNOLOGI DAN INFORMASI Vol. 2 No. 3 (2024): Juli
Publisher : CV. ALIM'SPUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59024/jiti.v2i3.799

The use of technology is one solution in helping problems in various circles, both in the world of education and in companies. One of them is the application of an accounting information system to enter, process or report a company's accounting. This application can produce data processing quickly and accurately. This will of course save time and also reduce errors that occur when work is done manually. Like cooperatives, cooperatives must use an accounting information system so that work can be done quickly and accurately. PGRI Kosera's activities in Central Java are in the savings and loans sector. The savings and loan recording process at Kosera PGRI Central Java is not very effective, and because the recording process is repetitive, there is still too much risk of inaccurate and quick misinformation to be reported using Ms. Excel still requires previous data processing from bookkeeping, both deposits, loans and installments, resulting in delays in submitting reports to management. Therefore, in a computerized system that can process membership data, journals, savings transactions, loans and installments, reports made by the Kosera Pgri Cooperative will be valid in programming languages, especially in calculating installment interest costs and financial reports. From the results of the program created, data entry errors and interest calculation errors can be reduced, financial reports can be produced more quickly, and effective and efficient achievements can be achieved.

CASH FLOW ACCOUNTING INFORMATION SYSTEM AS INTERNAL CONTROL AT WATES VILLAGE Kumalasari, Vivi; Eni Endaryati; Robby Andika Kusumajaya
Jurnal Ekonomi Bisnis dan Akuntansi Vol. 2 No. 1 (2022): April : Jurnal Ekonomi Bisnis dan Akuntansi (JEBAKU)
Publisher : Pusat Riset dan Inovasi Nasional

The development of information technology is currently growing rapidly, where almost all have used and developed information systems in such a way that they are able to advance and develop their business well. The existence of a good information system will produce information according to needs. Good information is information that can be presented in a timely manner, useful and reliable. One of the important information systems in an institution or agency is the Accounting Information System. Along with the increasingly rapid development, the use of computers plays an important role in various fields that support each other in aspects of life. This includes financial data and information processing systems that cannot be separated from everyday life. Because without a financial data and information processing system, activities within an organization, company or agency will not run smoothly as expected, both in terms of time and accuracy and speed of the resulting performance. This becomes an obstacle to the activities and implementation of existing activities in an organization, company or agency. Recording cash flows using books is considered less effective in terms of time and accuracy. Recording that must be done many times sometimes causes some errors so that there is often a difference between the real balance and the cash book. Keywords: System, Information, Accounting, Cash Flow

PRAKTEK IMPRESSION MANAGEMENT PADA UMKM DI INDONESIA Vivi Kumalasari Subroto; Eni Endaryati; Setiawan Setiawan
MANAJEMEN Vol 3 No 1 (2023): MEI : MANAJEMEN (Jurnal Ilmiah Manajemen dan Kewirausahaan)
Publisher : LPPM Politeknik Pratama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/manajemen.v3i1.212

Micro, Small and Medium Enterprises (MSMEs) are productive business entities owned by individuals who have a role and contribution to the Indonesian economy. The presence of MSMEs greatly supports the national economy. Internally, the MSME sector needs to empower employees and build a better management system to maintain its business image. On the other hand, problems related to branding also often occur among MSMEs, these two problems faced by MSMEs can be solved by implementing an image management strategy. One of the motivations for implementing this strategy is how they want to influence and benefit others [13]. Baktik's research [5] proves the influence of impression management on employee productivity at Chocolicious Indonesia Stores. On the other hand, according to dramaturgical theory, the use of digital branding and marketing techniques in MSMEs is part of the front stage. This concept is supported by Prabhawati's findings [10] that brand image has a higher influence on purchasing decisions for MSME products assisted by Jogja Sukurmi Key words: impression management, dramaturgi theory, MSMEs

Perancangan Sistem Informasi Akuntansi Aset Tetap Dengan Metode Garis Lurus Sebagai Perhitungan Penyusutan Aset Tetap Eni Endaryati; Vivi Kumalasari Subroto
Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol. 13 No. 2 (2020): Jurnal Ilmiah Komputer Akuntansi
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/kompak.v13i2.294

Fixed assets are tangible assets that are owned for use in the production or supply of goods or services, for rent to other parties, or for administrative purposes and are expected to be used for more than one period. Due to its high value, relatively long use and being the company's main tool to generate revenue, investment in fixed assets (Capital Budgeting) must be carefully calculated. In addition, depreciation or depreciation is the allocation of the cost of a fixed asset which is the effect of the decline in the value of the fixed asset. The reason why many companies apply the straight line method of depreciation (Straight Line Method) is because there are relatively stable maintenance and repair costs in each period, and the costs are not affected by productivity or are not affected by deviations. Therefore, the assets owned must continue to be managed properly so that companies and individuals can benefit from the existence of these assets, especially fixed assets. But this is not the case with KSP Mandiri Sejahtera Semarang where fixed assets have not been well managed. This results in inconsistencies and calculation errors, incomplete data, which results in inappropriate decision making and the value of the company's fixed assets has not been recorded properly and accurately. With a new structured management system where the calculation and reporting of depreciation of fixed assets using the straight-line depreciation method helps the calculation of depreciation of fixed assets owned by the company, besides that it also provides information about the detailed condition of each fixed asset owned by the company so that it helps the company manage its fixed assets , as well as helping to present accurate and accurate reports for the benefit of the company's internal financial reports and taxation.

Likuiditas, Return On Assets, Leverage Dan Ukuran Perusahaan Terhadap Agresivitas Pajak Eni Endaryati; Vivi Kumalasari Subroto; Sri Wahyuning
Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol. 14 No. 2 (2021): Jurnal Ilmiah Komputer Akuntansi
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/kompak.v14i2.529

Tax aggressiveness is the actions taken by the company to reduce its tax obligations. A company is said to carry out tax aggressiveness if the company tries to reduce the tax burden aggressively, either using legal methods, namely tax avoidance or illegal methods such as tax evasion. Although not all tax planning actions are carried out illegally, the more loopholes a company uses to avoid taxes, the more aggressive the company is considered. And this study aims to examine the relationship between the dependent variable and the independent variable of this study. The independent variables are liquidity, ROA, leverage and firm size and the dependent variable is tax aggressiveness. And for the analytical method used is regression analysis, and descriptive analysis. Descriptive statistics are used to describe or describe the variables in the study. Descriptive statistics used are measures of tax aggressiveness of all sample companies. The description of the variables can be seen from the mean and standard deviation. The descriptive statistical test was carried out with the SPSS program. The results of the study found that liquidity has no effect on tax aggressiveness, then Renturn on Assets (ROA) affects tax aggressiveness, then leverage affects tax aggressiveness and company size affects tax aggressiveness. Keywords: Liquidity, ROA, Leverage, Company Size, Tax Aggressiveness

PENGARUH PROFITABILITAS, PERTUMBUHAN ASET , UKURAN PERUSAHAAN TERHADAP STRUKTUR MODAL Galuh Aninditiyah; Bambang Widjanarko Susilo; Vivi Kumalasari Subroto; Galuh Aditya; Aftuqa Sholikatur Rohmania; Haryo Kusomo
Jurnal Akuntansi dan Bisnis Vol. 4 No. 2 (2024): Oktober 2024 : Jurnal Akuntansi dan Bisnis
Publisher : LPPM Universitas Sains Dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jiab.v4i2.800

This study aims to analyze the influence of profitability, asset growth, and company size on the capital structure of companies listed on the Indonesia Stock Exchange. Capital structure is a crucial element in financial management that affects funding decisions and company risks. The analysis method used was multiple regression, with a sample during the period 2014-2018. The results showed that profitability had a significant negative effect on capital structure, indicating that high-profit companies tended to use less debt. Asset growth, on the other hand, has a significant positive effect on capital structure, suggesting that fast-growing companies are more likely to capitalize on debt. Meanwhile, the size of the company does not show a significant influence on the capital structure. These findings provide important insights for managers in formulating effective and efficient funding strategies, and emphasize the need to consider internal and external factors in decision-making related to capital structure.

PRAKTEK IMPRESSION MANAGEMENT PADA UMKM DI INDONESIA Vivi Kumalasari Subroto; Eni Endaryati; Setiawan Setiawan
MANAJEMEN Vol. 3 No. 1 (2023): MEI : MANAJEMEN (Jurnal Ilmiah Manajemen dan Kewirausahaan)
Publisher : LPPM Politeknik Pratama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/manajemen.v3i1.212

Micro, Small and Medium Enterprises (MSMEs) are productive business entities owned by individuals who have a role and contribution to the Indonesian economy. The presence of MSMEs greatly supports the national economy. Internally, the MSME sector needs to empower employees and build a better management system to maintain its business image. On the other hand, problems related to branding also often occur among MSMEs, these two problems faced by MSMEs can be solved by implementing an image management strategy. One of the motivations for implementing this strategy is how they want to influence and benefit others [13]. Baktik's research [5] proves the influence of impression management on employee productivity at Chocolicious Indonesia Stores. On the other hand, according to dramaturgical theory, the use of digital branding and marketing techniques in MSMEs is part of the front stage. This concept is supported by Prabhawati's findings [10] that brand image has a higher influence on purchasing decisions for MSME products assisted by Jogja Sukurmi Key words: impression management, dramaturgi theory, MSMEs

Aplikasi Akuntansi Pengolahan Transaksi Pendapatan Dan Belanja Daerah Berbasis Web Eni Endaryati; Vivi Kumalasari Subroto; Sukemi Kamto Sudibyo
Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol. 17 No. 2 (2024): Jurnal Ilmiah Komputer Akuntansi (KOMPAK)
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/kompak.v17i2.2095

Computerized accounting is a system used to process company transaction data by using computers as a technological medium for application work processes and to produce financial reports for a company. The use and application of computer technology in office activities is a requirement and fairness that is needed, without having to eliminate manual systems. The use of computers will be able to improve employee performance in supporting activities in an agency or company. Financial management within the regional scope is the regional task and authority in organizing regional agencies which includes several sections including budgeting, income, expenditure, and accounting and accountability. The aim of this research is to design a web-based computerized accounting system for regional income and expenditure in Wates Village. And create a computerized accounting system that can assist the process of recording and storing web-based regional income and regional expenditure transaction data which produces regional income and expenditure report information. In creating a computerized system for regional income and expenditure, the software used is Sublime Texet3. Data storage uses MySQL and programming languages use PHP and HTML. The research results show that the computerized accounting system makes it easier for finance employees to record financial transactions. Then financial reports are produced more quickly and data errors can be minimized and more structured data is stored in the database. So this new system really helps agencies in Wates Ngaliyan Village, Semarang, where the application is equipped with a menu for input, processes and reports that process transactions, both income and expenditure.

PENERAPAN GREEN MANAGEMENT SYSTEM DAN GREEN ACCOUNTING PASCA COVID-19 DI INDONESIA Vivi Kumalasari Subroto; Eni Endaryati
JUMBIWIRA : Jurnal Manajemen Bisnis Kewirausahaan Vol. 1 No. 1 (2022): April : Jurnal Manajemen Bisnis Kewirausahaan
Publisher : BADAN PENERBIT STIEPARI PRESS

Artikel ini akan membahas bagaimana menerapkan konsep sistem manajemen hijau dan akuntansi hijau pasca Covid-19 di Indonesia. Pandemi Covid-19 yang terjadi menyebabkan perusahaan harus menekan sejumlah biaya agar laba tetap stabil, pasca Covid-19 masih banyak perusahaan dan sektor usaha lain yang berjuang untuk bangkit. Di sisi lain, perusahaan dituntut untuk terus menerapkan sistem manajemen hijau dan akuntansi hijau sebagai bagian dari tanggung jawab sosial perusahaan. Sistem manajemen hijau direncanakan oleh perusahaan untuk mengelola lingkungan dalam rangka mencegah atau mengurangi dampak negatif perusahaan terhadap lingkungan, merencanakan penggunaan sumber daya dari lingkungan sekitar, baik fisik maupun sosial yang dapat memberikan dampak positif bagi perusahaan. dan menghitung cara untuk memproses dan memelihara sumber daya agar dapat terus digunakan. digunakan di masa depan. Sedangkan green accounting dikenal sebagai sistem akuntansi yang terkait dengan akuntansi biaya lingkungan dan Program Penilaian Kinerja Usaha atau yang disebut PROPER. Program ini dirancang untuk mendorong kepatuhan pengelolaan lingkungan di antara perusahaan melalui informasi pemeringkatan, yang dilakukan melalui berbagai kegiatan dengan tujuan mendorong perusahaan dengan kinerja lingkungan yang baik untuk mengadopsi produksi bersih. Sebelum adanya pandemi Covid-19, Green Action Program merupakan aksi nyata KFC dalam membangun dan meningkatkan kesadaran masyarakat dalam melestarikan tanah air. Dengan mengusung slogan “We Care” aksi peduli ini diwujudkan melalui tiga tema utama yaitu We Care Organic, We Care Green dan We Care Eco Friendly. Perubahan yang dilakukan KFC pasca Covid-19 yaitu pada tahun 2021 dan tahun-tahun sebelumnya KFC belum menjumlahkan biaya yang dikeluarkan untuk lingkungan dan pada tahun 2022 KFC mulai melakukan monitoring biaya lingkungan untuk dijadikan dasar pengalokasian dana untuk tahun yang akan datang dan mulai menggunakan panel surya di berbagai outlet. Aspek Life Cycle Assessment (LCA), Eco-innovation, dan social innovation merupakan aspek baru dari penilaian PROPER. Dalam kurun waktu 2 tahun (2020-2021), terjadi peningkatan jumlah perusahaan yang masuk dalam kategori emas menurut penilaian PROPER. Pelaksanaan PROPER tahun 2020-2021 juga mencatat pencapaian penghematan biaya, melalui upaya efisiensi air dan energi, pengurangan beban emisi dan polusi, serta pengurangan limbah, baik B3 maupun non-B3, dan lain-lain. Kemudian menurut penelitian Sari (2022) terdapat perbedaan penerapan green accounting sebelum dan sesudah penetapan virus Covid-19 sebagai bencana nasional. Keberadaan perusahaan tidak hanya menjawab tantangan persaingan global dengan strategi yang tepat tetapi juga sekaligus menjawab tantangan lingkungan.

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