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Perancangan SOP Divisi Keuangan Dalam Menunjang Sistem Penerimaan dan Pengeluaran Kas PT. Smartelco Solusi Tekhnologi Evianti, Dessy
Jurnal Ilmiah Akuntansi Kesatuan Vol 7 No 3 (2019): JIAKES Edisi Desember 2019
Publisher : Institut Bisnis dan Informatika Kesatuan

Penelitian ini bertujuan untuk membantu merancang standar operasional prosedur divisi keuangan pada PT. Smartelco Solusi Tekhnologi, serta untuk mengetahui proses pencatatan transaksi keuangan dalam menghasilkan laporan keuangan pada perusahaan Smartelco Solusi Tekhnologi. Peninjauan dari penelitian ini menggunakan metode deskriptif kualitatif, dengan melakukan pengamatan dan pengumpulan data secara langsung serta menyusunnya untuk merancang standar opersional prosedur divisi keuangan. Hasil penelitian ini , menghasilkan enam standar operasional prosedur divisi keuangan dengan melibatkan karyawan yang ada. Dengan penerapan SOP ini diharapkan pencatatan/pembukuan dapat dilakukan up to date dan tidak terjadi rangkap pekerjaan yang sama dan sejenis antar karyawan. Sehingga laporan keuangan dapat dihasilkan dengan lengkap, dan tepat waktu. Keywords: Standar Operasional Prosedur, Laporan Keuangan

Peranan Sistem Informasi Akuntansi Persediaan Bahan Baku Dalam Menunjang Kelancaran Proses Produksi Dan Penjualan Hermawan, Fikri; Evianti, Dessy
Jurnal Ilmiah Akuntansi Kesatuan Vol 9 No 1 (2021): JIAKES Edisi April 2021
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v9i1.491

Sistem informasi akuntansi persediaan bahan baku yang diterapkan oleh perusahaan dapat bermanfaat bagi para pimpinan dan manajer perusahaan, khususnya dalam pengambilan keputusan menentukan langkah - langkah yang akan diambil oleh perusahaan diantaranya dalam kegiatan proses produksi dan penjualan. Objek penelitian adalah PT. Damar Bandha Jaya bergerak di bidang industri peternakan yang terletak di Jl. Soemantadiredja No.16 RT 02/RW 02 Kel. Pamoyanan, Bogor Selatan. Tujuan penelitian ini adalah untuk mengetahui dan mempelajari sistem informasi akuntansi persediaan bahan baku yang diterapkan pada perusahaan dan untuk mengetahui kelancaran proses produksi perusahaan serta untuk mengetahui peranan proses produksi dalam mendukung kelancaran penjualan. Metode penelitian adalah deskriptif kualitatif. Hasil penelitian ini menunjukan bahwa penerapan sistem informasi akuntansi persediaan bahan baku sudah memadai. Dapat dilihat dari lengkapnya unsur-unsur sistem informasi akuntansi persedian bahan baku berupa formulir dan pencatatan, alat dan kepegawaian serta laporan-laporan yang tersusun. Dan pelaksanaan proses produksi sudah berjalan dengan lancar dimana mendukung penjualan sehingga terjadi pertumbuhan penjualan di tahun 2019 sebesar 1,12%. Dan hal ini didukung pula oleh peran divisi produksi dalam memeriksa hasil produksi serta perawatan mesin. Kata kunci: Sistem Informasi Akuntansi, Persediaan, Proses Produksi, Penjualan

Analisis Rasio Profitabilitas dan Solvabilitas Untuk Menilai Kinerja Keuangan Gugun Gumelar; Dessy Evianti
Jurnal Ilmiah Akuntansi Kesatuan Vol 10 No 3 (2022): JIAKES Edisi Desember 2022
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v10i3.1489

Financial Performance is the result or achievement that has been achieved by the company's management in carrying out its function in managing company assets effectively for a certain period. This financial performance is needed by the company to know and evaluate the extent of the company's success rate based on the financial activities that have been carried out. Stock returns can be used as a performance measure, because stock returns can interpret the company's management ability in carrying out its business to get results from good financial performance. Therefore, it is necessary to measure Profitability ratios (Return on Assets, Return on Equity, Net Profit Margin) and Solvency ratios (Debt to Asset Ratio, Debt to Equity Ratio). This study aims to determine the effect of Profitability Ratios (Return on Assets, Return on Equity, Net Profit Margin) and Solvency Ratios (Debt to Asset Ratio, Debt to Equity Ratio) on the financial performance of a company. The sample used is the financial statements of the Indonesia Stock Exchange with the Pharmaceutical sub-sector with 05 samples that meet the criteria for research. The research method uses multiple linear regression analysis with simultaneous T test and F test hypothesis testing. The results based on the Partial T Test (1) Return on Assets (ROA) has a negative effect on financial performance, (2) Return on Equity (ROE) has a positive effect on financial performance, (3) Net Profit Margin (NPM) has a negative effect on financial performance. (4) Debt to Asset Ratio has a negative effect on Financial Performance, (5) Debt to Equity Ratio has a positive effect on Financial Performance and for the simultaneous F test, the results show that simultaneously Return on Assets, Return on Equity, Net Profit Margin, Debt to Assets Ratio, Debt to Equity Ratio affect Financial Performance. Keywords: Profitability Ratio, Return on Assets, Return on Equity, Net Profit Margin, Solvency Ratio, Debt to Asset Ratio, Debt to Equity Ratio, Financial Performance, Stock Return.

Analisis Penggunaan Software Akuntansi Spredsheet Terhadap Ketepatan Pencatatan Penjualan dan Penyajian Laporan Keuangan Pada PT. Indomaret Cabang Bogor 2 Sepiya Febiola; Dessy Evianti
Jurnal Informatika Kesatuan Vol 1 No 2 (2021): JIKES Edisi Desember 2021
Publisher : LPPM IBI Kesatuan

The use of accounting software in a company plays an important role in obtaining financial information because the use of appropriate accounting software can help time effectiveness in managing data and minimizing errors so that companies can make decisions appropriately and quickly from the financial information obtained. The research object is PT. Indomaret Bogor Branch 2, is a retail company that sells products such as food and daily equipment as well as serving transaction services such as ticket payments, electricity and water bills as well as serving online transaction payments which are located at Jl Raya Bogor Km 46.7 Kel. Nanggewer Mekar Kec. Cibinong, Bogor Regency. The purpose of this study is to find out how the use of spreadsheet software for the accuracy of sales records and financial reports at PT.Indomaret Bogor Branch 2 and to find out how to implement the use of accurate accounting software at PT. Indomaret Bogor Branch 2. Data obtained through interviews and observations. The results showed that the use of spreadsheet accounting software at PT.Indomaret Bogor 2 branch had quite a lot of shortcomings. Transactions that are inputted are only sales and are quite risky for human error in data entry. The resulting financial statements are manual using Microsoft Excel including recording in cash & bank transactions. The implementation of the use of aaccounting software accurate runs well, data input is faster and integrated starting from the purchase, sale, fixed assets, cash & bank modules and the resulting financial reports, human errors can be minimized. The quality of the information generated can be better and updated. Keywords: Accounting Information Systems, Spreadsheet Accounting Software, Accurate Accounting Software, Sales, Financial Statements.

Peranan Sistem Informasi Akuntansi Persediaan Bahan Baku Dalam Menunjang Kelancaran Proses Produksi Dan Penjualan: Studi Kasus Pada Pt. Damar Bandha Jaya Corp. Bogor Fikri Hermawan; Dessy Evianti
Jurnal Ilmiah Akuntansi Kesatuan Vol. 9 No. 1 (2021): JIAKES Edisi April 2021
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v9i1.491

Sistem informasi akuntansi persediaan bahan baku yang diterapkan oleh perusahaan dapat bermanfaat bagi para pimpinan dan manajer perusahaan, khususnya dalam pengambilan keputusan menentukan langkah - langkah yang akan diambil oleh perusahaan diantaranya dalam kegiatan proses produksi dan penjualan. Objek penelitian adalah PT. Damar Bandha Jaya bergerak di bidang industri peternakan yang terletak di Jl. Soemantadiredja No.16 RT 02/RW 02 Kel. Pamoyanan, Bogor Selatan. Tujuan penelitian ini adalah untuk mengetahui dan mempelajari sistem informasi akuntansi persediaan bahan baku yang diterapkan pada perusahaan dan untuk mengetahui kelancaran proses produksi perusahaan serta untuk mengetahui peranan proses produksi dalam mendukung kelancaran penjualan. Metode penelitian adalah deskriptif kualitatif. Hasil penelitian ini menunjukan bahwa penerapan sistem informasi akuntansi persediaan bahan baku sudah memadai. Dapat dilihat dari lengkapnya unsur-unsur sistem informasi akuntansi persedian bahan baku berupa formulir dan pencatatan, alat dan kepegawaian serta laporan-laporan yang tersusun. Dan pelaksanaan proses produksi sudah berjalan dengan lancar dimana mendukung penjualan sehingga terjadi pertumbuhan penjualan di tahun 2019 sebesar 1,12%. Dan hal ini didukung pula oleh peran divisi produksi dalam memeriksa hasil produksi serta perawatan mesin. Kata kunci: Sistem Informasi Akuntansi, Persediaan, Proses Produksi, Penjualan

Sinergi Dosen dan Aparat Desa Dalam Meningkatkatkan Tata Kelola Administrasi Desa: Pengabdian Eva Desembrianita; Khanan Yusuf; Salmah Harun; Dessy Evianti; Moh. Zaini
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 4 No. 3 (2026): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 4 Nomor 3 (Januari 202
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v4i3.5426

Pengabdian ini bertujuan untuk mengetahui peran sinergi antara dosen dan aparat desa dalam meningkatkan kualitas tata kelola administrasi desa. Pelaksanaan kegiatan dilakukan melalui beberapa tahapan, meliputi tahap identifikasi kebutuhan dan pemetaan, perencanaan program, sosialisasi, pelatihan, pendampingan, serta monitoring dan evaluasi. Sinergi antara dosen dan aparat desa terbukti memberikan dampak signifikan terhadap peningkatan kualitas tata kelola administrasi desa. Perubahan pemahaman aparatur desa terhadap peran administrasi mendorong pengelolaan pemerintahan yang lebih terencana dan berbasis regulasi. Hasil kegiatan menunjukkan bahwa sinergi antara dosen dan aparat desa terbukti memberikan dampak yang signifikan terhadap peningkatan kualitas tata kelola administrasi desa. Perubahan pemahaman aparatur desa terhadap peran administrasi mendorong pengelolaan pemerintahan yang lebih terencana dan berbasis regulasi. Peningkatan kapasitas serta keterampilan teknis aparatur desa berkontribusi pada tertibnya pengelolaan dokumen, perbaikan pola kerja yang lebih efisien, serta tumbuhnya kesadaran akan pentingnya pemanfaatan teknologi informasi dalam mendukung administrasi desa. Dampak positif dari perbaikan administrasi ini tercermin pada meningkatnya kualitas pelayanan publik dan semakin menguatnya kepercayaan masyarakat terhadap pemerintah desa. Secara kelembagaan, kegiatan ini memperkuat posisi administrasi desa sebagai bagian integral dari tata kelola pemerintahan yang berkelanjutan, sehingga menjadi fondasi penting bagi terwujudnya pemerintahan desa yang profesional, transparan, dan akuntabel.

ESG Integration in Investment Portfolios: A Comparative Study Between Developed and Emerging Markets Dessy Evianti; Muhammad Yusuf; Lisdawati Lisdawati; Teddy Oswari; Ahmed Al-Fahad
Journal Markcount Finance Vol. 3 No. 2 (2025)
Publisher : Yayasan Adra Karima Hubbi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70177/jmf.v3i2.2575

The growing prominence of Environmental, Social, and Governance (ESG) principles has reshaped investment decision-making across global financial markets. While ESG integration is well established in developed economies, its adoption in emerging markets remains uneven due to institutional, regulatory, and data transparency disparities. This study aims to compare the performance, risk characteristics, and strategic integration of ESG factors within investment portfolios across developed and emerging markets. A mixed-method approach was applied, combining quantitative analysis of ESG-indexed equity portfolios from 2015 to 2023 with qualitative evaluation of policy frameworks and investor behavior. The findings reveal that portfolios in developed markets consistently demonstrate superior risk-adjusted returns, attributed to stronger ESG disclosure standards and regulatory enforcement. Conversely, emerging markets exhibit higher return volatility and weaker ESG score correlations with financial performance, primarily due to inconsistent reporting and limited corporate accountability. The study concludes that while ESG integration enhances portfolio resilience and long-term sustainability, its impact is significantly conditioned by market maturity, governance quality, and institutional capacity. These results highlight the necessity for harmonized ESG frameworks and capacity-building initiatives to bridge the performance gap between developed and emerging economies.

The Impact of ESG Practices on Firm Value: a Human Resource Management and Financial Decision Perspective Sentot E Baskoro; Dessy Evianti; Suharti; Wiwit Agustina; Dany Luqyana Idris
Al-Kharaj: Journal of Islamic Economic and Business Vol. 8 No. 3 (2026): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v8i3.11750

The development of the business world that increasingly emphasizes sustainability aspects encourages companies to implement Environmental, Social, and Governance (ESG) principles as a strategy in creating long-term corporate value. This study aims to analyze the impact of ESG practices on corporate value from the perspective of human resource management and financial decision-making. This study uses a qualitative approach with descriptive methods through literature studies and analysis of company documents, such as annual reports, sustainability reports, and various relevant scientific references. Data analysis techniques are carried out through content analysis with the stages of data collection, data reduction, data presentation, and drawing conclusions. The results show that the implementation of ESG practices has a positive impact on increasing corporate value by strengthening reputation, increasing investor confidence, reducing business risks, and creating competitive advantages. From a human resource management perspective, ESG plays a role in improving employee welfare, competency development, workforce engagement, and establishing a sustainable organizational culture. Meanwhile, from a financial decision-making perspective, ESG helps companies in determining more effective investment, funding, and risk management strategies. This study concludes that the integration of ESG into corporate strategy is a crucial factor in building business sustainability and increasing corporate value in the long term.

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