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All Journal DiE: Jurnal Ilmu Ekonomi dan Manajemen JPM17: Jurnal Pengabdian Masyarakat JEA17: Jurnal Ekonomi Akuntansi JEB17 : Jurnal Ekonomi dan Bisnis International Journal of Artificial Intelligence Research Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Journal of Economic, Bussines and Accounting (COSTING) Scientific Journal of Reflection : Economic, Accounting, Management and Business JURNAL PENDIDIKAN TAMBUSAI GANEC SWARA JAZ: Jurnal Akuntansi Unihaz Revitalisasi : Jurnal Ilmu Manajemen Didaktik : Jurnal Ilmiah PGSD STKIP Subang REMITTANCE: JURNAL AKUNTANSI KEUANGAN DAN PERBANKAN International Journal of Business, Law, and Education Jurnal Ilmiah Wahana Pendidikan ABDI MASSA: Jurnal Pengabdian Nasional AKM: Aksi Kepada Masyarakat JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Jurnal Ekonomi Bisnis dan Akuntansi Jurnal Ilmiah Manajemen, Bisnis dan Kewirausahaan Economic Reviews Journal Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Jurnal Kreativitas dan Inovasi (Jurnal Kreanova) Jurnal Pengabdian Masyarakat Indonesia (JPMI) Jurnal Manajemen, Akuntansi, Ekonomi Journal of Artificial Intelligence and Digital Business Inisiatif: Jurnal Ekonomi, Akuntansi Dan Manajemen KENDALI: Economics and Social Humanities Eduvest - Journal of Universal Studies Jurnal Manajemen dan Ekonomi Kreatif Jurnal Pengabdian Harapan Bangsa West Science Interdisciplinary Studies Journal of Management and Social Sciences West Science Interdisciplinary Studies Jurnal Nirta: Studi Inovasi Akuntansi: Jurnal Riset Ilmu Akuntansi Al-Zayn: Jurnal Ilmu Sosial & Hukum Journal of Environmental Economics and Sustainability Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi Jurnal Penelitian Pendidikan Indonesia Jurnal Manajemen, Ekonomi dan Akuntansi Jurnal Cendekia Ilmiah Jurnal Ekonomi, Manajemen, Akuntansi Jurnal Kegiatan Pengabdian Mahasiswa (JKPM) Jurnal Pengabdian Masyarakat Indonesia Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Review INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE (INJOLE)
Titiek Rachmawati
Universitas 17 Agustus 1945 Surabaya
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Mechanical Engineering Neuroscience Public Health Social Sciences Other

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Bibliometric Analysis on the Use of Artificial Intelligence in Improving the Efficiency of Banking Financial Processes in Southeast Asian Countries Hendri Khuan; Loso Judijanto; Titiek Rachmawati; Tia Tanjung; Arnes Yuli Vandika
West Science Interdisciplinary Studies Vol. 2 No. 01 (2024): West Science Interdisciplinary Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsis.v2i01.597

Abstract

This bibliometric analysis delves into the utilization of Artificial Intelligence (AI) in enhancing the efficiency of banking financial processes within Southeast Asian countries. With the banking sector in Southeast Asia undergoing rapid technological transformation, AI has emerged as a pivotal force, promising improvements in operational efficiency, risk management, and customer experience. By analyzing the scholarly landscape, including citation metrics, network visualizations, trend analysis, and density visualization, this research uncovers key themes and trends in the adoption of AI in banking across the region. The study not only offers valuable insights into the evolving research domain but also provides guidance for academics, practitioners, and policymakers aiming to shape the future of financial processes in Southeast Asia.
ANALISIS PERANAN SISTEM INFORMASI AKUNTANSI MANAJEMEN DAN SISTEM PENGENDALIAN MANAJEMEN DALAM MENINGKATKAN KINERJA PERUSAHAAN PADA PT. ASKRINDO CABANG SURABAYA Oktavianty, Mufidah Sahla; Rachmawati, Titiek
Jurnal Ilmu Akuntansi Vol 7 No 1 (2024): JAZ:JURNAL AKUNTANSI UNIHAZ
Publisher : Universitas Prof.Hazairin,SH Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32663/mx9dyb13

Abstract

The purpose of the study is the role of management accounting information systems and management control systems in improving company performance at PT Askrindo Surabaya Branch. In this research design, the goal is to analyze employee performance at PT Askrindo Surabaya branch with a focus on the Management Accounting Information System and Management Control System. This research uses descriptive methods with a qualitative approach, and primary data collected through observation, interviews and documentation. PT Askrindo Surabaya Branch which is located at Jalan Biliton No. 30, Gubeng, Kec. Gubeng, Surabaya City, East Java The results of this study are used to determine the role of SIAM characteristics consisting of “broadscope”, “timeliness”, “aggregation”, and “integration” have been applied in various aspects of company operations. Broadscope characteristics of internal and external information have been covered both from the head office and each division such as Finance&Accounting, HR & General, Claims & Subrogation, and Marketing. Timeliness characteristics in the form of reports to branch heads are carried out once a year, information is obtained and reported by each division on a weekly or monthly basis. Aggregation characteristics in the form of reports from each division are carried out periodically, either weekly, monthly, or annually.Integration: Each division makes records through their respective systems such as ACS, FMS, and AIR.  To store all the data that has been recorded into the system as well as measure the decisions taken, checking financial statements and services to credit customers.
ANALISIS PERBANDINGAN HARGA POKOK PRODUKSI DENGAN METODE FULL COSTING DAN VARIABLE COSTING SEBAGAI PENENTUAN HARGA JUAL PADA PT. LUSUKA KREATIF INDONESIA Lisa Febriyanti; Titiek Rachmawati
Akuntansi Vol. 2 No. 1 (2023): Maret : Jurnal Riset ilmu Akutansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurnalrisetilmuakuntansi.v2i1.209

Abstract

Penelitian ini bertujuan untuk menganalisis dan mendeskripsikan dua metode penentuan harga pokok produksi yang dijelaskan dengan menggunakan Full Costing dan Variable Costing, dan untuk menentukan metode mana yang lebih menguntungkan dalam menentukan harga jual di PT. Lusuka kreatif Indonesia. Penelitian ini diklasifikasikan ke dalam penelitian kualitatif deskriptif dengan pendekatan studi kasus. Teknik pengumpulan data pada penelitian ini adalah dokumentasi, wawancara dan observasi. Dalam penelitian ini penulis menggunakan metode kualitatif deskriptif sebagai metode analisis data. Hasil penelitian menunjukkan bahwa harga pokok produksi yang dihitung dengan menggunakan metode full costing lebih tinggi dibandingkan dengan metode variable costing. Total harga pokok produksi jika dikalikan dengan unit produksinya selama bulan Oktober 2022 dengan metode full costing sebesar Rp 38.103.300 sedangkan metode variable costing sebesar Rp 30.324.600, sehingga terdapat selisih Rp 7.778.700. Hal ini dikarenakan dalam perhitungan full costing memperhitungkan secara rinci seluruh unsur biaya produksi yang dibebankan pada produk. Penentuan harga jual dengan cost plus pricing adalah penentuan harga jual dengan cara menambahkan seluruh biaya penuh untuk proses produksi maupun non produksi dengan laba yang diharapkan oleh perusahaan. Berdasarkan hasil perhitungan metode cost plus pricing dengan pendekatan full costing menghasilkan harga jual lebih rendah dibandingkan dengan harga jual yang ditetapkan oleh PT. Lusuka Kreatif Indonesia.
ANALISIS PENERAPAN CSR PADA PT VARIA USAHA BETON SIDOARJO SEBAGAI BENTUK TANGGUNGJAWAB TERHADAP LINGKUNGAN SEKITARNYA Kotimah, Kusnul; Rachmawati, Titiek
Jurnal Manajemen, Akuntansi, Ekonomi Vol. 2 No. 3 (2024): Jurnal Manajemen, Akuntansi, Ekonomi
Publisher : CV. Era Digital Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59066/jmae.v2i3.607

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui dan menganalisis penerapan akuntansi pertanggungjawaban sosial (Corporate Social Responsibility) serta bentuk aktivitas program Corporate Social Responsibility yang dilaksanakan PT Varia Usaha Beton Sidoarjo.Metode analisis yang digunakan dalam penelitian ini adalah metode deskriptif kualitatif. Data yang digunakan menggunakan data primer dan sekunder, maka teknik pengumpulan data yang digunkanan peneliti adalah dengan cara observasi, wawancara, dokumentasi serta menganalisis data dari perusahaan. Hasil penelitian yang diperoleh adalah, Penerapan program CSR (Corporate Social Responsibility) pada PT Varia Usaha Beton sudah dilaksanakan, dalam pelaksanaan program CSR PT Varia Usaha Beton memiliki beberapa langkah penerapan yakni pertama melakukan perencanaan agar kegiatan atau program CSR yang dilaksanakan oleh perusahaan sesuai dengan tujuan yang ingin dicapai, kedua melakukan pelaksanaan yang merupakan tahapan inti yaitu suatu tindakan atau aksi nyata penerapan CSR, ketiga, melakukan evaluasi untuk menilai setiap aktifitas agar seluruh kegiatan program CSR sesuai dengan yang telah direncanakan. PT Varia Usaha Beton sendiri telah melaksanakan tanggung jawabnya melalui aktivitas-aktivitas sosial yang telah dilakukan dan biaya-biaya sosial yang telah dikeluarkan, akan tetapi PT Varia Usaha Beton tidak melakukan pencatatan secara memadai terhadap Corporate Social Responsibility setiap tahunnya atau bisa dibilang belum ada laporan akuntansi pertanggung jawaban secara khusus.
Bibliometric Analysis on the Use of Artificial Intelligence in Improving the Efficiency of Banking Financial Processes in Southeast Asian Countries Khuan, Hendri; Judijanto, Loso; Rachmawati, Titiek; Tanjung, Tia; Vandika, Arnes Yuli
West Science Interdisciplinary Studies Vol. 2 No. 01 (2024): West Science Interdisciplinary Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsis.v2i01.597

Abstract

This bibliometric analysis delves into the utilization of Artificial Intelligence (AI) in enhancing the efficiency of banking financial processes within Southeast Asian countries. With the banking sector in Southeast Asia undergoing rapid technological transformation, AI has emerged as a pivotal force, promising improvements in operational efficiency, risk management, and customer experience. By analyzing the scholarly landscape, including citation metrics, network visualizations, trend analysis, and density visualization, this research uncovers key themes and trends in the adoption of AI in banking across the region. The study not only offers valuable insights into the evolving research domain but also provides guidance for academics, practitioners, and policymakers aiming to shape the future of financial processes in Southeast Asia.
Optimasi Produksi Dengan Penerapan Teknologi Tepat Guna Pada UMKM Bawang Goreng Khalisa Di Surabaya Rahmiyati, Nekky; Rachmawati, Titiek
Jurnal Pengabdian Harapan Bangsa Vol. 2 No. 2: Mei 2024
Publisher : PT. Bangun Harapan Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56854/jphb.v2i2.181

Abstract

Optimalisasi Produksi menggunakan Teknologi Tepat Guna adalah serangkaian langkah yang dirancang untuk meningkatkan produktivitas dalam sistem produksi. Dan kegiatan ini adalah merupakan kegiatan pengabdian masyarakat yang ditujukan kepada UMKM mitra yaitu UMKM bawang goreng dengan memberikan teknologi berupa deep fryer dan spinner agar terjadi pengurangan waktu produksi, peningkatan kapasitas produksi, peningkatan kualitas produk, semuanya dengan biaya produksi yang lebih rendah. Dengan demikian, optimasi produksi merupakan strategi yang penting bagi perusahaan untuk meningkatkan daya saing dan efisiensi operasional mereka.
Peningkatan Pengelolaan UKM di Era Digitalisasi pada Nisa Bakery di Kelurahan Surodinawan Kecamatan Prajurit Kulon Kota Mojokerto Titiek Rachmawati; Nekky Rahmiyati
JURNAL PENGABDIAN MASYARAKAT INDONESIA Vol. 2 No. 3 (2023): Oktober : Jurnal Pengabdian Masyarakat Indonesia (JPMI)
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jpmi.v2i3.2554

Abstract

In the Era of Digitalization, SMEs must keep up with developments. The problems faced by SMEs Nisa Bakery include the production process not being optimal because there is no mixer with the required capacity, a lack of understanding regarding the production space, where the production space is still one with a storage area for both raw materials and auxiliary materials, which is also integrated with packaging of finished goods (bread), financial recording is still simple, there is no separation between recording household and business finances, while marketing still depends on orders. The aim of this community service is to help solve the problems that occur at Nisa Bakery. The method used to solve the problem is providing equipment grants in the form of a mixer with a capacity of 10 liters, training on the use and maintenance of the mixer, expanding marketing using online media, business management assistance which includes training and mentoring on business management, finance/accounting. The results of this community service were the provision of a standing mixer machine with a capacity of 10 liters, understanding of inventory control methods, technical training in simple bookkeeping and marketing digitalization training.
PENGARUH BIAYA PRODUKSI, BIAYA PROMOSI DAN VOLUME PENJUALAN TERHADAP LABA BERSIH PERUSAHAAN MANUFAKTUR SUB SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2019-2021 ELMA CAHYANING RATU; Titiek Rachmawati
Jurnal Ekonomi Bisnis dan Akuntansi Vol. 2 No. 1 (2022): April : Jurnal Ekonomi Bisnis dan Akuntansi (JEBAKU)
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jebaku.v2i3.890

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh biaya produksi, biaya promosi, dan volume penjualan terhadap laba bersih perusahaan manufaktur sub sektor makanan dan minuman yang terdaftar di BEI periode 2019-2021. Sampel yang digunakan pada penelitian ini sebanyak 14 perusahaan, dimana metode pengambilan sampel menggunakan metode purpose sampling. Sumber data diperoleh dari data sekunder Annual report masing-masing perusahaan yang dipublish melalui laman web www.idx.co.id. Teknik analisis data pada penelitian ini mengunakan aplikasi program SPSS Versi 22.0 dengan berbagai macam uji yaitu uji regresi linear berganda, uji asumsi klasik serta uji hipotesis secara parsial (uji t) dan secara simultan (uji f). Berdasarkan hasil pengujian hipotesis menunjukan bahwa secara parsial biaya produksi tidak berpengaruh signifikan terhadap laba bersih. Hal ini ditunjukkan dari hasil uji t dimana nilai Sig. sebesar 0,934>0,05 dan nilai thitung -0,083<2,024 ttabel yang berarti bahwa H1 ditolak. Biaya promosi secara parsial juga tidak berpengaruh signifikan terhadap laba bersih. Hal ini ditunjukkan dari hasil uji t dimana nilai Sig. 0,490>0,05 dan nilai thitung < ttabel = -0,697>2,024 yang berarti bahwa H2 ditolak. Untuk variabel volume penjualan, hasil analisis data menunjukan adanya pengaruh yang signifikan antara volume dengan laba bersih. Hal ini ditunjukkan dari hasil uji t dimana nilai Sig. 0,001<0,05 dan nilai thitung > ttabel = 3,514>2,024 maka dapat disimpulkan bahwa H3 diterima. Untuk hasil analisis data secara simultan biaya produksi, biaya promosi dan volume penjualan berpengaruh positif signifikan terhadap laba bersih. Hal ini ditunjukkan dari hasil uji f dimana fhitung (23,195)>ftabel (3,24) dan nilai signifikan (0,000)<(0,05) maka dapat disimpulkan bahwa H4 diterima.
PENGARUH GOOD CORPORATE GOVERNANCE, SALES GROWTH DAN FIRM SIZE TERHADAP KINERJA KEUANGAN Laksmanta, Ananda Mitsa Ghalizha; Rachmawati, Titiek
Jurnal Ilmiah Manajemen, Bisnis dan Kewirausahaan Vol. 3 No. 2 (2023): Juni: Jurnal Ilmiah Manajemen, Bisnis dan Kewirausahaan
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurimbik.v3i2.453

Abstract

This study aims to analyze the effect of good corporate governance, sales growth and firm size on financial performance. The population of this study is Heavy Construction and Civil Engineering companies listed on IDX in 2018-2021 totaling 25 companies. The way of collecting data is using document study and the sampling is using purposive sampling.  Based on the result of hypothesis testing on good corporate governance, the original sample value (O) is 0.022 with a t-statistic value of 0.148 < 1.96 and p-values of 0.882 > 0.05. These result indicate that H1 is rejected because good corporate governance has no significant effect on financial performance. The result of the sales growth test show that the original sample value (O) is 0.525 with a t-statistic value of 3.123 > 1.96 and a p-value of 0.002 < 0.05. These result indicate that H2 is accepted because sales growth has a significant positive effect on financial performance. Meanwhile, for firm size, the original sample value (O) is -0.442 with a t-statistic value of 3.867 > 1.96 and p-value of 0.000 < 0.05. These result indicate that H3 is accepted because firm size has a significant negative effect on financial performance.
Operating Capacity, Sales Growth, dan Operating Cash Flow Terhadap Nilai Perusahaan dengan Financial Distress Sebagai Variabel Intervening Neezmadevi, Kallyana Tantri; Rahmiyati, Nekky; Rachmawati, Titiek
REVITALISASI : Jurnal Ilmu Manajemen Vol 12 No 2 (2023): REVITALISASI : Jurnal Ilmu Manajemen
Publisher : Universitas Islam Kadiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32503/revitalisasi.v12i2.4084

Abstract

This study examines the effect of operating capacity, sales growth, and operating cash flow on company value with financial distress as an intervening variable in transportation companies listed on the Indonesia Stock Exchange (IDX) for 2017-2021. This type of research is quantitative research. The sample population for this study are 12 transportation companies listed on the Indonesia Stock Exchange in 2017-2021 which have minus profits or have suffered losses for 2 (two) consecutive years. The method used in this research is Partial Least Square (PLS) version 4.0.9.3. The results of the study show that operating capacity has no significant effect on financial distress; operating capacity has a significant effect on firm value; sales growth has no significant effect on financial distress; sales growth has a significant effect on company value; operating cash flow has no significant effect on financial distress; operating cash flow has no significant effect on firm value; financial distress has no significant effect on firm value; financial distress is not able to moderate operating capacity on company value; financial distress is not able to moderate sales growth on company value; and financial distress is not able to moderate operating cash flow on firm value.
Co-Authors - Hwihanus Achmad Maqsudi Adiati Trihastuti, Adiati Ahmad Talib Aini, Nabilah Qurrotul Ambarwati, Salva Dewi Ananda Eka Agustina Anggi Mayrizka Arga Christian Sitohang Arma Yuli Fitriasari Arnes Yuli Vandika Bahrim, Salsabila Maulidya Supriadi Banafsyah Imanda Safa Basjah, Fabiola Latifah Cindy Rahmawati Daiyatul Qoiriyah Devi Alita Solehsi Dian Pramesti Agustina Dicky Satria Ananta Haqq Diva Kurniasari Elisabeth Lauboling ELMA CAHYANING RATU Endah Budiarti Endang Indartuti Fahrizal Akhmad Zein Fariza Putri Hawa Fauziyah Fadhilah Fitrianingsih, Dwi GRACE LORDITA HATUMENA Hanna Nelin Solossa Hendri Khuan Hery Murnawan, Hery Hilda Nabighoh Hafsha Indrian Arsya Nandito Isnaini, Nova Melinda Istiono . Jeselin Devi Adesya Felandy Jihan Bintang Judijanto, Loso Khansa Tsabita Wijaya Khuan, Hendri Kusnul Kotimah, Kusnul Laelatus Sholikhah Laksmanta, Ananda Mitsa Ghalizha Lisa Febriyanti Loso Judijanto Maharani Adi Pamasa Marcell Willard Susanto Maria Carolla Jenniver Ati Marlinda Ina Mohammad Ramadhan Priatmojo Monica Nuzul Fiyanti Muhammad Taufik Hidayat Mushfiroh, Luluk Nasywa A, Cailah NATALIA, YOHANA FRANSISKA Natasya, Aginsha Caurel Neezmadevi, Kallyana Tantri Neila Widiya Andini Nekky Rahmiyati NEKKY RAHMIYATI Neza Putri Pratama Nicho Candra Hariyanto Putra Novita Emilia Fallo Oktavianty, Mufidah Sahla Paramida, Novia Pradita Andina Kurnia Putri Prisca, Indah Naila Puspitasari, Raja Gita Putri Imeldatus Sholeha Putri, Icha Aulia Rahmiyati, Nekky - Reza Ashary Rina Apriliani Roy Hanafi Salsabila Maulidya Supriadi Bahrim Salsabilla Azzahra Sasniati Fadhila Shifa Sirilia S.J Ruben Soemadijo, Pramita Studiviany Studiviany, Pramita Sutjahyani, Dewi Syilviana ., Syilviana Talib, Dr. Ahmad Teguh Prakoso Tia Tanjung Tri Andjarwati, Tri Umbaran, Dita Faradhila Vidinia Nuansa Citra Vivi Natasha Wahidhani, Eha Hasni Widiawati, Pipit Wijaya, Khansa Tsabita Willery Setya Labajo Yehezkiel Benaya Nanlohi Zahra Choirunisa