Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal JEA17: Jurnal Ekonomi Akuntansi ARBITRASE: JOURNAL OF ECONOMICS AND ACCOUNTING
Amelia Kusniawati, Amelia
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Other

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
INTERNAL AUDIT ACTIVITY BASED MANAGEMENT UNTUK MENILAI EFESIENSI DAN EFEKTIFITAS PADA DEPARTEMEN PRODUKSI CV. HERBA BAGOES MALANG KOTA Ratnawati, Tri; Kusniawati, Amelia
JEA17: Jurnal Ekonomi Akuntansi Vol 1 No 01 (2016)
Publisher : Universitas 17 Agustus 1945 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (569.43 KB) | DOI: 10.30996/jea17.v1i01.644

Abstract

In the market competition, many UKM (small and medium sized business) as the manufacturers of Herbal medicine, better known as IKOT (Traditional Medicine Small Industries) have not been able to expand its business due to the lack of capital to meet consumer demand and yet to adopt reporting systems accounting effectively and efficiently. It was thus making the IKOT have not been able to minimize the cost of production. It is therefore needed an necessary training in preparing the accounting reports that can be used to support cost savings. So, we need an application of proper accounting system in the form of the system of Activity Based Management. Activity Based Management is an integrated approach that uses cost of activities efficienciently and effectively, and thus can provide added value for customers and increasing profits as well. The purpose of this study was to Assess the Role of Internal Audit in the Implementation of Activity Based Management and evaluate how efective and effecient the implementation of Activity Based Management . This research is conducting by using qualitative techniques, mathematical techniques and analytical techniques that consists some stages of identifying the activity, analyzing segregation, analyzing the cost drivers, analyzing the activity charges, as well as the analyzing of the performance measurement activities. Then, the results were classified by the conditions, criterias, causes, consequences to provide some recommendations on the raised issues. The survey results revealed that CV. Herba Bagoes has not been implementing Activity Based Management but has been using a system of Activity Based Costing. By implementing Activity Based Management, It can minimize the cost of up to 1.30%. Activities that are non value-added to the CV. Herba Bagoes are sortaging, washing (purificating) and storaging. Storaging can be removed, while the purification activity can be replaced with immersion and storage activities can be minimalized. To overcome the problems occurred, CV. Herba Bagoes need to implement Activity Based Management.Keywords: Internal Audit, Efficiency and Effectiveness, Activity Based Management
Pengaruh Perjanjian Perdagangan Regional Terhadap Volatilitas Pasar Keuangan di Negara Berkembang: Studi Empiris Asia Tenggara Kusniawati, Amelia; Putri, Adistie Prestiani; Riyadi, Slamet
ARBITRASE: Journal of Economics and Accounting Vol. 6 No. 1 (2025): July 2025
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/arbitrase.v6i1.2540

Abstract

Regional Trade Agreements (RTAs) such as ASEAN and the Regional Comprehensive Economic Partnership (RCEP) have become major drivers of economic integration in the Southeast Asian region. For developing countries, participation in RTAs has complex implications for financial market stability, particularly through its effects on stock market volatility, exchange rate fluctuations, and cross-border capital flows. This study aims to systematically examine how ASEAN countries’ involvement in RTAs affects domestic financial market dynamics, focusing on medium-term volatility and stability components. The method used is the Systematic Literature Review (SLR) by examining published scientific literature from various national and international databases. The review results show that the impact of RTAs on stock markets and currencies tends to vary depending on macroeconomic conditions, institutional capacity, and capital flow management policies in each country. Several studies conclude that RCEP can increase market confidence and strengthen financial integration, while other studies reveal the potential for increased volatility due to financial liberalization that has not been balanced by the strengthening of domestic supervisory systems. These findings emphasize the importance of designing responsive economic policies to maximize the benefits of RTAs while maintaining national financial stability.
Co-Authors Putri, Adistie Prestiani Slamet Riyadi Tri Ratnawati