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All Journal EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Scientific Journal of Reflection : Economic, Accounting, Management and Business Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan FINANCIAL : JURNAL AKUNTANSI JAZ: Jurnal Akuntansi Unihaz JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Jurnal Alwatzikhoebillah : Kajian Islam, Pendidikan, Ekonomi, Humaniora Journal of Research in Social Science and Humanities Jurnal Ilmiah Mahasiswa Perbankan Syariah (JIMPA) Jurnal Altifani Penelitian dan Pengabdian kepada Masyarakat EKONOMIKA45 AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis J-AKSI : JURNAL AKUNTANSI DAN SISTEM INFORMASI Jurnal Cakrawala Ilmiah Balance : Jurnal Akuntansi dan Manajemen Economic Reviews Journal Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Sigma : Journal of Economic and Business Jurnal Ekonomi Manajemen Akuntansi Keuangan Bisnis Digital Innovative: Journal Of Social Science Research Jurnal Dehasen Mengabdi Jurnal Akuntansi, Keuangan dan Perpajakan Jurnal Penelitian dan Pengabdian Masyarakat VISA: Journal of Vision and Ideas Journal of Innovative and Creativity ADM : Jurnal Abdi Dosen dan Mahasiswa PESHUM BAABU AL-ILMI: Ekonomi dan Perbankan Syariah Jurnal Kegiatan Pengabdian Mahasiswa (JKPM) Jurnal Publikasi Ekonomi dan Akuntansi

Iwin Arnova

Universitas Prof Dr. Hazairin SH Bengkulu

Author-ID : 560654

Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Nursing Public Health Social Sciences Other

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PENGARUH PENDAPATAN USAHA, BEBAN OPERASIONAL DAN PERPUTARAN TOTAL ASET TERHADAP LABA BERSIH Restiana Panggabean; Helmi Herawati; Iwin Arnova
JURNAL AKUNTANSI FINANCEIAL STIE SULTAN AGUNG Vol 10, No 1 (2024)
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37403/financial.v10i1.584

Penelitian ini bertujuan untuk mengetahui pengaruh pengaruh pendapatan usaha, beban operasional dan perputaran total aset terhadap laba bersih pada perusahaan jasa sub sektor transportasi udara yang terdaftar di Bursa Efek Indonesia 2018-2022. Populasi penelitian adalah seluruh perusahaan asuransi yang terdaftar di Bursa Efek Indonesia periode 2018-2022 sebanyak 3 perusahaan, pengumpulan data dilakukan dengan metode sampling jenuh dan sampel yang diperoleh berjumlah 3 perusahaan yaitu 15 laporan keuangan tahunan. Data yang digunakan adalah data sekunder yang diperoleh dari Annual Report yang dipublikasikan melalui website resmi Bursa Efek Indonesia (BEI) di www.idx.com dan website resmi dari masing-masing perusahaan. Metode analisis dalam penelitian ini adalah analisis regresi linear berganda. Hasil penelitian ini menunjukan bahwa pendapatan usaha berpengaruh dan signifikan terhadap laba bersih dengan nilai signifikan sebesar 0,000<0,05, beban operasional berpengaruh terhadap dan signifikan terhadap laba bersih sebesar 0,000<0,05, dan perputaran total aset tidak berpengaruh terhadap laba bersih dengan nilai signifikan sebesar 0,664> 0,05. Hasil dalam penelitian ini juga menunjuka bahwa pendapatan usaha, beban operasional dan perputaran total aset berpengaruh signifikan secara bersama-sama dengan nilai signifikan sebesar 0,000<0,05. Kata kunci: Pendapatan Usaha, Beban Operasional, Perputaran Total Aset, Laba Bersih

Pendampingan Menyusun Laporan Keuangan Sederhana Sesuai Standar Akuntansi di Apotek Bima Farma Arnova, Iwin; Yulianasari, Nina; Agrisshandra, Dera Arya; Febriani, Zhendrina
Jurnal Penelitian dan Pengabdian Masyarakat Vol. 2 No. 4 (2024): November 2024
Publisher : Yayasan Pondok Pesantren Sunan Bonang Tuban

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61231/jp2m.v2i4.315

This community service activity aims to provide understanding and training for the managers of Bima Farma Pharmacy on Jl. Depati Payung Negara, RT.3/RW.3, Betungan, Selebar District, Bengkulu City in making financial reports. This community service activity was carried out on October 9, 2024 at 14.00 WIB. This activity was attended by the owners and employees of Bima Farma Pharmacy. The activity was carried out in the form of counseling and training in preparing financial reports. The results of community service activities can increase knowledge and skills in business management through simple and easy-to-implement bookkeeping/accounting.

PENGARUH PENDAPATAN USAHA, BEBAN OPERASIONAL DAN PERPUTARAN TOTAL ASET TERHADAP LABA BERSIH Panggabean, Restiana; Herawati, Helmi; Arnova, Iwin
JURNAL AKUNTANSI FINANCIAL STIE SULTAN AGUNG Vol 10 No 1 (2024)
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37403/financial.v10i1.584

Analisis Kinerja Keuangan Perumda Tirta Hidayah Berdasarkan Laporan Keuangan Tahun 2020-2021 Arnova, Iwin; Rahma, Indah Widia; Sumitha, Salsa Billha
Jurnal Akuntansi, Keuangan dan Perpajakan Vol. 7 No. 1 (2024): Edisi Februari
Publisher : Politeknik Negeri Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51510/jakp.v7i1.1996

This study aims to analyze the financial performance of Perumda Tirta Hidayah based on its 2020-2021 financial statements. Financial statements serve as a crucial tool for assessing a company's financial health, encompassing the balance sheet, income statement, and cash flow statement, which collectively provide a comprehensive overview of the company's performance over a specific period. To evaluate the financial performance of Perumda Tirta Hidayah, this study employs financial ratio analysis. The ratios utilized include liquidity ratios (current ratio, quick ratio, and cash ratio), solvency ratios (debt-to-assets ratio, debt-to-equity ratio, and long-term debt to total equity ratio), and profitability ratios (return on assets, return on equity, and net profit margin). The analysis reveals a significant decline in net profit, culminating in a net loss in 2021, indicating that expenses exceeded revenues. Nevertheless, the company's liabilities decreased substantially, signaling a positive trend as it suggests a successful reduction in debt or other obligations. Abstrak Studi ini bertujuan untuk menganalisis kinerja keuangan Perumda Tirta Hidayah berdasarkan laporan keuangan tahun 2020-2021. Laporan keuangan berfungsi sebagai alat penting untuk menilai kesehatan keuangan sebuah perusahaan, mencakup neraca, laporan laba rugi, dan laporan arus kas, yang secara kolektif memberikan gambaran menyeluruh tentang kinerja perusahaan selama periode tertentu. Untuk mengevaluasi kinerja keuangan Perumda Tirta Hidayah, studi ini menggunakan analisis rasio keuangan. Rasio yang digunakan termasuk rasio likuiditas (rasio lancar, rasio cepat, dan rasio kas), rasio solvabilitas (rasio utang terhadap aset, rasio utang terhadap ekuitas, dan rasio utang jangka panjang terhadap total ekuitas), serta rasio profitabilitas (return on assets, return on equity, and net profit margin). Analisis tersebut mengungkapkan penurunan signifikan dalam laba bersih, yang berpuncak pada kerugian bersih pada tahun 2021, menunjukkan bahwa pengeluaran melebihi pendapatan. Namun demikian, kewajiban perusahaan menurun secara substansial, menandakan tren positif karena menunjukkan pengurangan utang atau kewajiban lainnya yang berhasil.

Penerapan Pencatatan Akuntansi Pada UMKM Gula Semut Aren Kabupaten Rejang Lebong Arnova, Iwin; Herawati, Helmi; Sari, Selpi Nopita
Jurnal Dehasen Mengabdi Vol 1 No 1 (2022): Maret-Agustus
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1276.666 KB)

Palm sugar SME's located in Air Meles Atas village, Selupu Rejang sub-district, have tried to carry out various breakthroughs by innovating raw materials in the form of palm sugar into ant sugar products, by creating various types of palm sugar. So it is important to keep records from raw materials to sales and profit and loss obtained by these SMEs, but have not implemented good accounting records in their business, it is necessary to conduct training on the application of accounting records for palm sugar SMEs as a solution to these problems. The training aims to provide soft skills in accounting records and increase understanding of how good accounting records should be for MSME actors. The training method is carried out with the stages of identification, preparation, training and evaluation. The result of this training is that palm sugar business actors have better skills in carrying out financial records and are able to apply them to their MSME businesses.

PENGARUH PEMAHAMAN AKUNTANSI, PENERAPAN STANDAR AKUNTANSI KEUANGAN DAN SISTEM PENGENDALIAN INTERN TERHADAP KUALITAS LAPORAN KEUANGAN PADA PT. INDOMARCO ADI PRIMA BENGKULU Jati, Rio Linggar; Helmi, Helmi Herawati; Iwin, Iwin Arnova
JURNAL AKUNTANSI DAN SISTEM INFORMASI Vol 6 No 2 (2025): Edisi Juni 2025
Publisher : Program Studi Akuntansi Fakultas Ekonomika dan Bisnis Universitas Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31949/j-aksi.v6i2.14506

The purpose of this research is to enhance public knowledge about accounting, financial accounting regulations, and how Codexda quality of financial reports is influenced by the internal control system. PT Indomarco Adi Prima in Bengkulu is the object of the research. This study uses a quantitative approach. 51 employees of PT Indomarco Adi Prima located in Bengkulu were asked to fill out a survey. Then, the collected data were analyzed using multiple linear regression. This was done using version 26 of the SPSS program. The results of this study indicate that three factors (X1) affect the quality of financial statements: accounting knowledge (X1), application of accounting principles (X2), and internal control systems (X3). These three components are interrelated, and the adjusted R2 value of 0.247 indicates that they contribute 24.7% to the change in the quality of financial statements. Therefore, researchers are advised to consider other factors that may influence the quality of PT Indomarco Adi Prima Bengkulu's financial statements, such as employee performance and information technology.

Penerapan Sistem Informasi Akuntansi terhadap Kinerja Karyawan pada PT.AJINOMOTO Cabang Bengkulu Tahun 2022-2024 Herdyasnyah, Herdyasnyah; Riswandi, Pedi; Arnova, Iwin
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 8 No. 3 (2025): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/sjr.v8i3.1194

This study investigates the impact of implementing an Accounting Information System (AIS) on employee performance at PT. Ajinomoto Bengkulu Branch during the period 2022–2024. The research focuses on two core systems: Handi HTS and the Ajinomoto Web Portal, both of which support data processing, reporting, and performance monitoring. The main issue addressed is the suboptimal use of AIS due to limited hardware, network constraints, and varying user competencies. This qualitative descriptive study involved in-depth interviews with 15 informants from various organizational levels, including managers, supervisors, and chief salespersons. Data were collected through interviews, direct observation, and focus group discussions, then analyzed using thematic data reduction and interpretation techniques. Findings reveal that the application of AIS through Handi HTS and the Web Portal has significantly enhanced employee performance across five key dimensions: time efficiency, work quality, productivity, job satisfaction, and competency. Both systems were assessed to provide accurate, real-time, and user-friendly information that supports flexible work arrangements and faster decision-making. In addition, integrated features such as automatic reporting, performance dashboards, and data synchronization between departments contributed to greater operational efficiency and transparency. In conclusion, the implementation of a well-integrated AIS has played a crucial role in improving employee effectiveness, supporting strategic decisions, and promoting a more professional work environment at PT. Ajinomoto Bengkulu. The study highlights the importance of aligning technology with user capabilities to optimize organizational outcomes.

ANALISIS SISTEM AKUNTANSI BERBASIS TEKNOLOGI INFORMASI PADA PENGELOLAAN ANGGARAN DANA DESADI DESA SARI MAKMUR KABUPATEN MUKOMUKO dewi aprida; iwin Arnova
Jurnal Ilmu Akuntansi Vol 8 No 1 (2025): JAZ:JURNAL AKUNTANSI UNIHAZ
Publisher : Universitas Prof.Hazairin,SH Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32663/j511qq59

The purpose of this research to analyze accounting system based on information technology to village fund budget management in Sari Makmur village Mukomuko regency. This research method uses descriptive. The sample in this study consisted of 30 respondents, selected using non-probability sampling techniques and data collection was obtained by distributing questionnaires. The research result show that analyze accounting system based on information technology has positive influence on the village apparatus performance and the village fund management. Positive means that by implementing accounting system based on information technology in the village office, it can improve the quality of village apparatus performance and the efficiency of village fund management.

Pengaruh Karakteristik Perusahaan dan Corporate Social Responsibility Terhadap Agresivitas Pajak: Studi Kasus pada Perusahaan Industri Subsektor Kimia yang Terdaftar di BEI Tahun 2020-2024 Lesi; Iwin Arnova; Nina Yulianasari
Economic Reviews Journal Vol. 4 No. 3 (2025): Economic Reviews Journal
Publisher : Masyarakat Ekonomi Syariah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mrj.v4i3.845

This study aims to determine the effect of company characteristics and corporate social responsibility on tax aggressiveness (Case study of chemical subsector industrial companies listed on the IDX in 2020-2024) The type of data used in the study is quantitative data. The sample in this study was 8 chemical companies listed on the IDX in 2020-2024. The analysis method used is multiple linear regression analysis and hypothesis testing.). The results of the study show that Profitability has a negative effect on tax aggressiveness because the regression direction shows a value of -0.492 with a significance value of 0.871> 0.05. This means that the higher the profitability (the company's ability to generate profits), the lower the tax aggressiveness of chemical companies listed on the Indonesia Stock Exchange (IDX) for the 2020-2024 period. Company size) has a negative effect on because the regression value is -8.661 with a significance value of 0.041 <0.05. This means that the larger the size of a company, the lower the level of tax aggressiveness of chemical companies listed on the Indonesia Stock Exchange (IDX) for the 2020-2024 period. Corporate social responsibility) has a positive effect on tax aggressiveness (Y) because the regression value is 7.541 with a significance value of 0.000 <0.05. Since the significance value is less than 0.05, it means that Corporate social responsibility has an effect on Tax Aggressiveness in Chemical Companies listed on the Indonesia Stock Exchange (IDX) for the period 2020-2024. Simultaneous hypothesis testing shows a significance value of 0.004 <0.05. This means that together Profitability, company size) and corporate social responsibility have a significant effect on Tax Aggressiveness.

Analisis Faktor-Faktor yang Mempengaruhi Penerapan Standar Akuntansi Keuangan dalam Penyusunan Laporan Keuangan Niken Lestari, Onnika; Arnova, Iwin; Herawati, Helmi
Jurnal BAABU AL-ILMI: Ekonomi dan Perbankan Syariah Vol 10, No 2 (2025): Islamic economics and banking research
Publisher : Universitas Islam Negeri Fatmawati Sukarno Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29300/ba.v10i2.8497

This study aims to determine whether there is an influence of human resource competence, information technology, and management commitment on the preparation of financial reports. The type of data in this study is quantitative research, with the data source in this study being primary data obtained directly from respondents through distributing questionnaires to employees. The population in this study were all employees working at PT Palma Mas Sejati, totaling 76 people with various fields of duties and responsibilities. The sample taken by researchers in this study was 35 employees. The independent variable in this study is the preparation of financial reports, the dependent variable is human resource competence, information technology, and management commitment. The results of the study show that human resource competence, information technology and management commitment have an effect on the preparation of financial reports of PT Palma Mas Sejati, Talang Empat Village, Central Bengkulu Regency. This can be shown from the significant value below 0.05 (5%). Human resource competency, information technology, and management commitment simultaneously (together) influence the preparation of financial reports of PT Palma Mas Sejati, Talang Empat Village, Central Bengkulu Regency. This is indicated by the value below 0.05 (5%). The results of this study are expected to be input for companies in improving the quality of financial report preparation by strengthening human resource competencies, more optimal use of information technology, and increasing management commitment in implementing Financial Accounting Standards.

Co-Authors Agrisshandra, Dera Arya anggi saputra Anisa Vionita Arifin Sotomo Gulo Azizah, Luthfiah Banursyah, Rahul cahyani, dwi sinta Dani, Dwi Rahma Dewa Ayu Suci dewi aprida Dora Insi Espriana Elika Guspa Yuni Fathul Hilal Perdanakusuma Febriani, Zhendrina Gea, Siska Febriyanti Githa Febiola Helmi Herawati, Helmi helvoni Mahrina Herdyasnyah, Herdyasnyah Inas Tsabitah Indri Tri Damayanti Jamilah Jamilah Jati, Rio Linggar Jaya, Asep Sutra Julizar, Engki Jumadi Jumadi Laras Bela Utami Leni Marlina Lesi Livi Astiana Lusiana Lusiana Luxchita, Angel Bunga Maharani, Edlien Nur Munawaroh, Nabila Badriyatul Nadira Oktha Henry Utami Niken Lestari, Onnika Panggabean, Restiana Pedi Riswandi Pedi Riswandi Pedi Riswandi Pedi Riswandi, Pedi Rahma, Indah Widia Rahmadhan, Nadya Aisyah Rahmat Alamsyah Rahul Banursyah Refi Yaldi Nasution Rejeki Nduru Rejeki Yeli Nduru Reka Sintia Restiana Panggabean Ririn Ristiani Rolly, Venni Lorenzo salsa, salsa billha sumitha Sara Dara Asnaeda Sari, Selpi Nopita Sariyons, Tia Fitri Seventeen, Winny Lian Shelvia Rezeki Sintia, Reka Siringo-ringo, Sansutri Siska Febriyanti Gea Sumitha, Salsa Billha Syafrudin Syafrudin Tia Fitri Sariyons Varrel Rachmad Gifari Violanda Rizqi Yasmine Azahra Yeli Nduru, Rejeki Yulianasari, Nina Yun Fitriano Zulika, Zulika

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