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All Journal Infestasi Media Trend: Berkala Kajian Ekonomi dan Studi Pembangunan Jurnal Ilmiah Rekayasa dan Manajemen Sistem Informasi Jurnal Kompilasi Ilmu Ekonomi (KOMPILEK) INTECOMS: Journal of Information Technology and Computer Science Referensi : Jurnal Ilmu Manajemen dan Akuntansi Performance : Jurnal Bisnis dan Akuntansi Jurnal Ilmiah Membangun Desa dan Pertanian Eduvest - Journal of Universal Studies Journal of Economics and Management Scienties
Nurhayati, Citra
Universitas Trunojoyo Madura
Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Library & Information Science Neuroscience Social Sciences Veterinary Other

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THE ACCOUNTING INFORMATION SYSTEM FOR ASSET: HOW TO RECOGNIZE AND MEASURE ASSET IN THE CASE OF REPLACE, SELL AND DEPRECIATE TANGIBLE NON-CURRENT ASSET/TANGIBLE FIXED ASSET ACCORDING TO IAS / PSAK 16 AND IFRS 5 Citra Nurhayati
InFestasi Vol 9, No 1 (2013): JUNI
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v9i1.502

Abstract

Change of the reporting standard to the IFRS based for all types of financial reporting, the Indonesian Financial Accounting Standard (IFAS) or PSAK has been running it adjustment. PSAK 16 and IFRS 5 have their complete explanation on how the fixed asset has to be treated. Since IFRS became global financial reporting standard, fixed asset has to be count with fair value or fair market value. The uncertainty of that value have resulted a different way of treating fixed assets. The market value that assigned for fixed assets is difficult to predict; especially for counting all investments indicators in the financial reporting. Replacing, selling and depreciating the fixed asset are done regularly every certain period of time. It will be easy to acquire their value if the fixed asset is really one entity; it refers to no other part within the fixed asset itself. On the other hand, if the fixed asset is built from many pieces of parts then it would not be consider as simple as treating the fixed asset as on entity. The Accounting Information System (AIS) is accountant aided technology in order to simplify the work of valuation, acquiring, recognizing, measuring and recording process of it. In the case of replacing, selling and depreciating with upcoming new rule, AIS would help respectively. Through the CAIS (Computerize Accounting Information System), it helps to count the value (fair value) for fixed asset. Literature review and analysis were using as research methodology on this research paper in order to show an overview of CAIS and the expert system that helps to decide the amount of fair value or market value.
INFORMATION AND GAME THEORETICAL APPROACH IN BUSINESS STRATEGY Citra Nurhayati
InFestasi Vol 3, No 1 (2007): JUNI
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v3i1.1181

Abstract

This paper will concentrates in explaining the applicationof game theoretical approach to gain information in the businessstrategy. The brief explanation about game and strategies areparticularly concern with applying the theoretical approach to the reallife. Auction, decision making process and e-commerce are identifyingthe role of the game in helping manager or the player to win thecompetition in the market.
THE ROLE OF THE UNIVERSAL SERVICE ARGUMENT IN THE DEBATE ON MARKET OPENING Citra Nurhayati
MediaTrend Vol 8, No 1 (2013): Maret
Publisher : Trunojoyo University of Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/mediatrend.v8i1.1884

Abstract

Pelayanan secara global yang disebut dengan universal service merupakan layanan atau jasa yang diberikan kepada semua orang di seluruh dunia atas kepentingan informasi dan komunikasi. Pos dan telekomunikasi tentunya menjadi bagian utama dari layanan global tersebut karena surat atau dokumen dan saluran komunikasi adalah hal yang vital bagi kehidupan manusia. Dengan adanya pasar bebas yang membuat berubahnya kondisi perekonomian dunia, pos masih dilindungi oleh negara sedangkan bidang telekomunikasi diberikan kepada pihak swasta agar dapat lebih bersaing. Meskipun aturan yang berbeda diberlakukan oleh setiap negara, bidang pos tetap dikuasai oleh negara dan bidang telekomunikasi dibebaskan. Dibukanya persaingan pada bidang telekomunikasi dimaksudkan adalah tidak diberikannya subsidi atau dukungan anggaran biaya dari negara kepada bidang tersebut (dibiarkan privat atau mengalami privatisasi).Kondisi perekonomian dunia yang semakin memungkinkan iklim persaingan bebas telah mendesak untuk melepaskan regulasi negara-negara di dunia untuk terus melindungi bidang pos. oleh karena itulah, kemudian bidang pos pada akhirnya dibiarkan sebagian dimiliki oleh pihak swasta, dalam hal ini berarti pemerintah masih memberikan subsidi atau dukungan anggaran biaya tetapi hanya separuh bagian saja. Polemik akhirnya timbul dengan adanya regulasi atas bidang pos dan telekomunikasi, banyak diantaranya membicarakan tentang manfaat diberlakukannya regulasi tersebut. Dimana sebagian besar negara-negara di dunia masih melakukan berbagai macam cara subsidi pada bidang pos; mengingat pengaruh teknologi informasi yang semakin pesat sehingga pos bukan merupakan jalur utama dalam sarana pengiriman dokumen. Dan yang paling menjadi sorotan adalah pengaruh atas kualitas dan biaya yang akan dibebankan kepada pengguna jasa pos dan telekomunikasi atas regulasi tersebut.
ANALISIS PENERAPAN SISTEM INFORMASI BERBASIS KOMPUTER TERHADAP KUALITAS INFORMASI (Survey Pada Bank Umum di Kabupaten Bangkalan) Madjid Ridwan; Yudhanta Sambharakreshna; Citra Nurhayati
Jurnal Kompilasi Ilmu Ekonomi (KOMPILEK) Vol 3 No 2 (2011)
Publisher : STIE Kesuma Negara Blitar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (604.328 KB)

Abstract

From Scratch to Plate: “Accounting Information Systems for Spices In Madura Island” Citra Nurhayati; Nurul Kompyurini; Anita Carolina; Prayudi S Prabowo
Eduvest - Journal of Universal Studies Vol. 2 No. 4 (2022): Journal Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (598.989 KB) | DOI: 10.59188/eduvest.v2i4.423

Abstract

Spices are a priceless wealth of Indonesia. Many other countries in the world import it especially Europeans who desperately need pepper for almost all the flavors of its cuisine. The culinary history of Indonesia is not spared from the raw ingredients of spices that become the main raw materials of Indonesian specialties. Almost all the flavors of cuisine throughout Indonesia use spices as seasoning "Madura" has a typical culinary that also uses spices such as soto, satay, Kaldu, and Nasi serpang. With the proliferation of culinary business in Madura and also the needs of daily cuisine that in fact use spices; This makes the need for spices increase. But with such a wide distribution and widespread spice plantations in Madura, encourage researchers to know the distribution process of the spices after harvesting until it reaches the hands of consumers (from scratch to plate). The distribution process can be explained in more detail by using one of the “Accounting Information System” business processes called "Supply Chain". In the "Supply Chain" will be explained a clear sequence of spices began to be planted-harvested-merchant-consumers. An Accounting Information System framework which is consists of "input-process-outputs". Input can be input or raw materials (spices seeds), while the process are: Spices begin to be planted, maintained then harvested (as output). The Output (harvested Spices) are entering the Chain of “Supply Chain”; they are going to be marketed or distributed to consumers directly, or sent to middle traders, and or sent to the market. The Supply Chain is expected to be able to better known in detail the journey of "The Spice" to reach the consumer to be used as the main spice in cooking, along with the price that occurs and the relationship that occurs between producers, middle parties and consumers. This research was conducted using qualitative methods. The data processing technique by interviewing several important informants Spices are a priceless wealth of Indonesia. Many other countries in the world import it especially Europeans who desperately need pepper for almost all the flavors of its cuisine. The culinary history of Indonesia is not spared from the raw ingredients of spices that become the main raw materials of Indonesian specialties. Almost all the flavors of cuisine throughout Indonesia use spices as seasoning "Madura" has a typical culinary that also uses spices such as soto, satay, Kaldu, and Nasi serpang. With the proliferation of culinary business in Madura and also the needs of daily cuisine that in fact use spices; This makes the need for spices increase. But with such a wide distribution and widespread spice plantations in Madura, encourage researchers to know the distribution process of the spices after harvesting until it reaches the hands of consumers (from scratch to plate). The distribution process can be explained in more detail by using one of the “Accounting Information System” business processes called "Supply Chain". In the "Supply Chain" will be explained a clear sequence of spices began to be planted-harvested-merchant-consumers. An Accounting Information System framework which is consists of "input-process-outputs". Input can be input or raw materials (spices seeds), while the process are: Spices begin to be planted, maintained then harvested (as output). The Output (harvested Spices) are entering the Chain of “Supply Chain”; they are going to be marketed or distributed to consumers directly, or sent to middle traders, and or sent to the market. The Supply Chain is expected to be able to better known in detail the journey of "The Spice" to reach the consumer to be used as the main spice in cooking, along with the price that occurs and the relationship that occurs between producers, middle parties and consumers. This research was conducted using qualitative methods. The data processing technique by interviewing several important informants spread across 4 Regency in Madura which is very helpful in solving problems in the formation of the Supply Chain. across 4 Regency in Madura which is very helpful in solving problems in the formation of the Supply Chain.
Ethical Issues In Information Systems: Tindakan Plagiarisme Game Mobile Legends Terhadap Language of Legends Imelda Nindy Ardilla; Lusy Rahmawati.S; Citra Nurhayati; Erna Kustiani
INTECOMS: Journal of Information Technology and Computer Science Vol 6 No 1 (2023): INTECOMS: Journal of Information Technology and Computer Science
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/intecoms.v6i1.6339

Abstract

Penelitian ini menganalisis tindakan tidak etis yang dilakukan oleh developer video game besar yaitu Moonton dengan gamenya yang telah memplagiasi game Language of Legends yang dimiliki Riot Games. Kasus ini berdampak pada kemungkinan para developer game lainnya dengan santai akan meniru game lainnya untuk meraup keuntungan. Jika hal seperti ini dinormalisasi dalam hal persaingan maka akan banyak pihak yang dirugikan terutama pencipta awal. Pentingnya penerapan perilaku etis atas setiap profesi sesuai dengan etika profesi masing-masing agar tidak melakukan kesalahan hanya untuk memperoleh keuntungan yang bisa merugikan pihak lain. Dalam penelitian ini menggunakan metode kualitatif. Dalam pengumpulan data saat penelitian, peneliti menggunakan data hasil observasi dari berbagai sumber yang ada. Penelitian ini membahas berbagai aspek plagiaarisme yang dilakukan pihak Moonton dengan gamenya yang berjudul Mobile Legends terhadap game yang dimiliki Riot Games yaitu Language of Legends. Dari data yang terkumpul terbukti bahwa Moonton melakukan tindakan plagiasi dan dikenakan denda atas tindakannya tersebut sebesar USD 2,9 juta. Namun Moonton tidak jera atas perilakunya ia masih melakukan plagiasi atas Language of Legends dan dilaporkan kembali oleh Riot Games pada tahun 2022
MANFAAT MANAJEMEN KEAMANAN INFORMASI TERHADAP PENGAMANAN DATA PRIBADI MAHASISWA PRODI AKUNTANSI ANGKATAN 2021 FAKULTAS EKONOMI DAN BISNIS DI UNIVERSITAS TRUNOJOYO MADURA Ghifari Robby Maulana; Saskya Widya Aqila; Nur Hijriyah Sakinah; Nanda Ika Wulandari; Citra Nurhayati
Jurnal Ilmiah Rekayasa dan Manajemen Sistem Informasi Vol 9, No 2 (2023): Agustus
Publisher : Universitas Islam Negeri Sultan Syarif Kasim Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24014/rmsi.v9i2.23715

Abstract

Informasi adalah salah satu contoh aset bagi suatu individu yang wajib untuk diamankan. Individu juga harus dapat memperhatikan mengenai keamanan informasi data pribadinya, agar tidak bocor kepada orang yang tidak bertanggung jawab dan dapat disalahgunakan. Dan keamanan informasi juga suatu upaya untuk mengamankan data komputer, data non komputer dari penyelewengan. Maka dari itu, diperlukanya manajemen keamanan informasi dimulai kesadaran para pengguna terkait data pribadinya, manajemen resiko, serta etika terhadap segala bentuk data pribadi para pengguna meliputi foto, video, audio, dan sandi. Tujuan dari keamanan informasi adalah untuk memastikan kerahasiaan semua aset informasi data pribadi dan juga perangakat keras dan lunak. Dan tujuan utama dari jurnal ini adalah untuk meningkatkan mengenai literasi manajemen keamanan data pribadi khususnya mahasiswa agar terhindar dari kebocoran data dan seluruh kejahatan siber yang ada.
EFEKTIVITAS CHATBOT SEBAGAI MEDIA KOMUNIKASI E-BISNIS PRODUK SKINCARE DENGAN SISTEM CRM PADA MARKETPLACE SHOPEE Lintang Aprilia Putri; Arinda Pramudia Wardani; Wildatun Firdausiyah; Dyah Anggraeni; Citra Nurhayati
Referensi : Jurnal Ilmu Manajemen dan Akuntansi Vol 11, No 2 (2023)
Publisher : Unitri Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33366/ref.v11i2.4721

Abstract

Penelitian ini untuk mengkaji seberapa efektif Chatbot sebagai media komunikasi antara penjual dan pembeli produk skincare di marketplace Shopee. Chatbot adalah bentuk pelayanan pelanggan berupa auto reply chat. Chatbot merupakan salah satu strategi bisnis berupa CRM ( Customer Relationship Management ) yang digunakan sebagai customer service . Penelitian ini menggunakan pendekatan kuantitatif dengan menyebar kuisioner kepada pelanggan sebanyak 32 orang. Teknik pengolahan data menggunakan program komputer SPSS 26 berupa uji validitas, uji reliabilitas, uji normalitas, uji linieritas, uji regresi sederhana, uji parsial (uji t), uji koefisien determinasi, dan uji simultan (uji F).Hasil penelitian ini menunjukkan bahwa penggunaan layanan chatbot produk perawatan kulit di marketplace shopee memiliki pengaruh yang signifikan dalam menjamin kepuasan pelanggan. Untuk itu, bisnis atau penjual harus berkomitmen untuk terus meningkatkan kualitas layanan dan pengalaman pelanggan agar tetap puas dan menumbuhkan loyalitas
Penentuan Harga Pokok Penjualan Metode Fullcosting dan Harga Jual Lengkuas di Desa Matanair Kabupaten Sumenep Samsul Arif Ramadani; Citra Nurhayati
Journal of Economics and Management Scienties Volume 6 No. 3, June 2024
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/jems.v6i3.61

Abstract

Farmers are generally not free to determine the selling price of their agricultural products, as it is the middlemen who set the purchase price. However, the selling price is a crucial factor in determining the sustainability of farming, especially in the cultivation of galangal in Matanair Village, Sumenep Regency. This research examines the determination of the full costing method for the cost of goods sold (COGS) and the selling price of galangal in Matanair Village, Sumenep Regency. The full costing method is employed to calculate the COGS, incorporating all production costs, both fixed and variable, and also the costs not considered by farmers, such as the labor of the farmers themselves, into the cost price. In calculating the COGS, the researcher analyzes each stage of galangal cultivation, starting from land preparation, planting, maintenance, to harvesting. Through interviews with galangal farmers, production cost data is obtained and calculated using the full costing method. The results of this study indicate that the COGS of galangal according to the full costing method differs from the calculations made by farmers. According to the full costing method, more than 80% is attributed to the harvesting stage. If identified based on cost accounting concepts, more than 90% of the total COGS is attributed to labor costs incurred by farmers. Therefore, this can be a focus for farmers in managing costs, particularly during the harvest season and in terms of labor costs.
ANALISIS HAMBATAN-HAMBATAN INKLUSI KEUANGAN TERHADAP PETANI REMPAH DI SUMENEP Rahmah, Shela Auliyah; Nurhayati, Citra
PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 14 No 1 (2024): Performance: Jurnal Bisnis & Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Wiraraja Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24929/feb.v14i1.2996

Abstract

The rapid development of technology has penetrated various aspects of life, including the financial sector. Financial inclusion remains a significant challenge for farmers in Sumenep due to various underlying issues. This forms the basis for the current research, which aims to investigate the barriers to financial inclusion for spice farmers in Sumenep. The research is essential because it will examine the factors hindering financial inclusion. This study adopts a qualitative research approach with a descriptive research design and employs several research techniques, including interviews, observations, and documentation..
Co-Authors Arinda Pramudia Wardani Carolina, Anita Dyah Anggraeni Erna Kustiani Ghifari Robby Maulana Imelda Nindy Ardilla Lintang Aprilia Putri Lusy Rahmawati.S Madjid Ridwan Nanda Ika Wulandari Nur Hijriyah Sakinah Nurul Kompyurini Prayudi S Prabowo Rahmah, Shela Auliyah Samsul Arif Ramadani Saskya Widya Aqila Wardani, Maulidina Kusuma Wildatun Firdausiyah Yudhanta Sambharakreshna