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All Journal Journal of Economic, Bussines and Accounting (COSTING) Inovasi: Jurnal Ilmiah Ilmu Manajemen eCo-Buss Jurnal STEI Ekonomi
Mayang Sari Edastami
Universitas Esa Unggul
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Application of Accounting Information System at Fahiluka Health Center Arlin Prisilia Dredge; Mayang Sari Edastami
eCo-Buss Vol. 5 No. 2 (2022): eCo-Buss
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/eb.v5i2.507

Abstract

This study aims to find out how to prepare financial statements at the Fahiluka health center. This type of research uses a qualitative descriptive method with a case study approach in the form of financial statement data at the Fahiluka health center. The data sources used in this study are data obtained from an interview with one of the staff of the Fahiluka health center and books, official archives or forms of records related to the financial statements of the Fahiluka health center. and using data collection techniques in interviews and documentation. The results of this study show that the lack of training regarding the process of preparing public sector financial statements in accordance with applicable government regulations or accounting standards has resulted in the Fahiluka health center not implementing an accounting information system and the resulting financial statements are not in accordance with government regulations or government accounting standards. The preparation of financial statements at the Fahiluka health center is not someone who has expertise in the field of accounting (bookkeeping) and the financial statements are not only prepared by one person in charge or treasurer but are prepared by each person in charge of the activity program. The results of this study mean that the Fahiluka health center has not implemented an accounting information system where in the process of preparing financial statements is still manually using Microsoft excel, the stages of preparing financial statements at the Fahiluka health center are only recorded in the form of journals, then reporting in the form of financial statements so that the financial statement information produced is only in the form of a general cash book
Pengaruh Audit Tenure, Rotasi Auditor dan Ukuran Kantor Akuntan Publik (KAP) terhadap Kualitas Audit dengan Fee Audit sebagai Variabel Moderasi Mayang Sari Edastami
Jurnal Ekonomi Vol 31 No 01 (2022): [Jurnal STEI Ekonomi - JEMI] Vol. 31 No. 01 (Juni 2022)
Publisher : Bagian Pengelolaan Jurnal dan Penerbitan - Sekolah Tinggi Ilmu Ekonomi Indonesia (BPJP - STIE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36406/jemi.v31i01.625

Abstract

Penelitian ini bertujuan untuk menguji secara empiris pengaruh fee audit dan audit tenure terhadap kualitas audit. Penelitian ini menggunakan perusahaan perbankan yang terdaftar di Bursa Efek Indonesia (BEI) periode 2016-2018 sebagai sampel. Sampel penelitian ini sebanyak 114 perusahaan yang dipilih dengan metode purposive sampling, dengan periode observasi selama 3 tahun. Model penelitian ini adalah deskriptif kuantitatif, jenis penelitian berupa penjelasan, penelitian ini untuk menguji hubungan antar variabel yang dihipotesiskan. Penjelasan penelitian yang dipilih untuk jenis penelitian ini adalah dengan menjelaskan terdapat hipotesis yang akan diuji kebenarannya. Metode yang digunakan untuk menganalisis hubungan antar variabel ini adalah metode regresi logistik. Hasil pengujian hipotesis menunjukkan bahwa fee audit berpengaruh positif terhadap kualitas audit dan audit tenure berpengaruh positif terhadap kualitas audit.
Pengaruh Struktur Kepemilikan dan Karakteristik Dewan terhadap Konservatisme Akuntansi di Indonesia selama Pandemi Covid-19 Iriyanti Iriyanti; Mayang Sari Edastami
INOVASI Vol. 10 No. 2 (2023): Inovasi: Jurnal Ilmiah Ilmu Manajemen
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/Inovasi.v10i2.p394-407.36128

Abstract

Penelitian ini dilakukan untuk mengetahui Pengaruh Struktur Kepemilikan dan Karakteristik Dewan Terhadap Konservatisme Akuntansi pada Perusahaan Jasa, Sektor Infrastruktur, Sub Sektor Utilitas dan Transportasi pada Masa Pandemi Covid-19 yang menerbitkan laporan publikasi tahunan selama periode 2020-2022. Data terkait Struktur Kepemilikan dan Karakteristik Dewan diperoleh melalui website masing-masing perusahaan. Metode penelitian adalah uji hipotesis dengan menggunakan 81 data sampel. Penelitian ini mengajukan 5 hipotesis, 4 hipotesis terpenuhi, dan 1 hipotesis ditolak. Hasil penelitian adalah Kepemilikan Pribadi berpengaruh positif signifikan terhadap Konservatisme Akuntansi, Kepemilikan Manajerial berpengaruh positif signifikan terhadap Konservatisme Akuntansi, Frekuensi Rapat Dewan tidak berpengaruh terhadap Konservatisme Akuntansi, Ukuran Dewan Komisaris berpengaruh negatif signifikan terhadap Konservatisme Akuntansi Independensi Dewan Komisaris mempunyai pengaruh signifikan dengan arah positif terhadap Konservatisme Akuntansi, dan terakhir Kepemilikan Institusional, Kepemilikan Manajerial, Frekuensi Rapat Dewan Komisaris, Ukuran Dewan Komisaris, dan Independensi Dewan Komisaris secara simultan mempunyai pengaruh signifikan terhadap Konservatisme Akuntansi.
Analisis Pengaruh Variabel Fundamental Terhadap Harga Saham Sektor Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2018-2022 Brian Argaries; Mayang Sari Edastami; Agus Munandar
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 4 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i4.9213

Abstract

This research aims to provide information about the influence of fundamental financial performance variables on stock prices in the mining industry. The independent vairiaibles used in this study aire compainy growth, profitaibility, leveraige, liquidaition, aind compainy efficiency, while the dependent vairiaible is stock price. The saimple populaition in this reseairch consists of 10 mining compainies listed on the Indonesiai Stock Exchainge (BEI) from the period 2018 to 2022, selected baised on specific criteriai using purposive saimpling methods. The daitai ainailysis employed in this study is multiple lineair regression ainailysis (t-test aind F-test). From the multiple regression model used in this reseairch, the pairtiail testing results (t-test) indicaite thait only three vairiaibles—compainy growth, profitaibility, aind compainy efficiency—haive ai significaint positive impaict on stock prices, while leveraige aind liquidaition do not significaintly aiffect stock prices. Simultaineously (F-test) shows thait compainy growth, profitaibility, leveraige, liquidaition, aind compainy efficiency collectively influence stock prices. This reseairch is expected to be beneficiail for investors or prospective investors who intend to invest, enaibling them to ainailyze the finainciail reports of compainies before maiking investment decisions.
Co-Authors Arlin Prisilia Dredge Brian Argaries Iriyanti Iriyanti Munandar, Agus