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All Journal JEA17: Jurnal Ekonomi Akuntansi JEM17: Jurnal Ekonomi Manajemen Jurnal Manajemen dan Bisnis REMITTANCE: JURNAL AKUNTANSI KEUANGAN DAN PERBANKAN Jurnal Manajemen dan Bisnis Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Jurnal Pengabdian Masyarakat dan aplikasi Teknologi Journal of Economics, Assets, and Evaluation Jurnal Kegiatan Pengabdian Mahasiswa (JKPM)
Adiati Trihastuti, Adiati
Fakultas Ekonomi Universitas 17 Agustus 1945 Surabaya
Religion Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Public Health Social Sciences Other

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ANALISIS PENERAPAN METODE ACTIVITY BASED MANAGEMENT UNTUK PENINGKATAN EFISIENSI BIAYA PRODUKSI PADA PT. SINAR MUTIARA MIRU LAMONGAN Putri, Viviane Maharani; Trihastuti, Adiati
Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Vol. 1 No. 5 (2023): Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi
Publisher : Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.572349/neraca.v1i5.623

Abstract

Pada peireikonomian saat ini eifisieinsi itui sangat peinting agar tidak teirjadi peimborosan, peimborosan yang teirjadi ini dapat beirdampak pada seijuimlah peiruisahaan yang ada di Indoneisia seipeirti PT. Sinar Muitiara Mirui Lamongan. maka uintuik meimpeirtahankan eiksisteinsinya dalam duinia bisnis yaitui meimpeiroleih keiuintuingan yang maksimal. salah satui hal yang dapat diteirapkan yaitui meingguinakan meitodei Activity Baseid Manageimeint yang dapat eifisieinsi biaya guina meinghindari peimborosan. Adapuin tuijuian peineilitian yang ingin dicapai seisuiai deingan peirtanyaan peineilitian yang teilah dipaparkan adalah uintuik meingeitahuiiActivity Baseid Manageimeint dalam meiningkatkan eifisieinsi biaya produiksi pada PT. Sinar Muitiara Mirui. Meitodeipeineilitian yang diguinakan dalam peineilitian ini adalah peineilitian kuialititatif deinganpeindeikatan deiskriptif. Suimbeir data yang diguinakan yaitui data primeir. Teiknik peinguimpuilan data dalampeineilitian ini yakni meilaluii meitodei Obseirvasi, Wawancara dan Dokuimeintasi. Keiteirbatasan dari peineilitian ini yakni keiteirbatasan lokasi peineilitian yang cuikuip jauih, dan data yang tidak leingkap. Hasil dari peineilitian ini meinuinjuikkan bahwa deingan meineirapkan meitodeiActivity Baseid Manageimeint pada PT. Sinar Muitiara Mirui diteimuikan aktivitas tidak beirnilai tambah yang tidak teirlalui beisar seiteilah dilakuikan manajeimein aktivitas. Aktivitas yang tidak meimbeiri nilai tambah teirseibuit yaitui peirbaikan peiralatan, proseis pindah nampan. Biaya tidak beirnilai tambah ini dapat direiduiksi seihingga teirjadi peingheimatan biaya dan hal ini meinciptakan eifisieinsi tanpa meinguirangi kuialitas peilayanan yang dibeirikan keipada peilanggan atauicuistomeir.
The Impact of Accounting Students' Competencies and Information Technology Adoption on Financial Reporting Quality (A Study at Universitas 17 Agustus 1945 Surabaya) Narulita, Friska Dhea; Trihastuti, Adiati
Journal of Economics, Assets, and Evaluation Vol. 3 No. 2 (2025): December
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/jeae.v3i2.1037

Abstract

This study aims to analyze the effect of accounting students’ competence and information technology utilization on the quality of financial reports among students of the Accounting Study Program at Universitas 17 Agustus 1945 Surabaya. This study uses a quantitative approach with a Likert scale-based questionnaire instrument. The research population consisted of 422 active students from the 2022–2024 cohorts, and the sample was determined using purposive sampling, resulting in 85 respondents. Primary data was obtained through the distribution of questionnaires, while data analysis was performed using multiple linear regression with the help of SPSS version 26. The results showed that accounting student competency had a positive and significant effect on the quality of financial statements. This is evidenced by a significance value of 0.000 < 0.05 and a t-value of 4.379 > 1.644. The use of information technology also has a positive and significant effect, with a significance value of 0.008 < 0.05 and a t-value of 2.730 > 1.644. Simultaneously, accounting student competency and information technology utilization have a significant effect on financial statement quality, as indicated by an F test significance value of 0.000 < 0.05 and an F count of 42.825 > 3.108. These findings indicate that the higher the level of student competence and the more optimal the use of information technology, the better the quality of the financial reports produced. This study contributes to strengthening the understanding of the importance of combining technical skills and the use of technology in the accounting learning process. The implications of this study are expected to serve as evaluation material for universities in improving the quality of learning, especially in the aspects of accounting practice and information technology integration.
Co-Authors brahmayanti, Ida Ayu Sri Erma Yuliaty, Erma Febriia, Novia Oktaviani Gonawan, Steven Habel Lestari, Yunifa Sri Margareta Seliana Dewi, Margareta Seliana Narulita, Friska Dhea Putri, Viviane Maharani Siti Mundari Sri Hadijono, Sri Studiviany, Pramita Sulistiyana, Fitri Titiek Rachmawati Tri Ratnawati