Article Per Year (5 Year)
p-Index From 2020 - 2025
2.296
P-Index
This Author published in this journals
All Journal International Journal of Social Service and Research International Journal of Social Science, Educational, Economics, Agriculture Research, and Technology (IJSET) Jurnal Ilmiah Ekonomi dan Manajemen Jurnal Pengabdian Masyarakat Multi Disiplin Ilmu International Journal of Management, Economic and Accounting Harmony Management: International Journal of Management Science and Business Proceedings of The International Conference on Computer Science, Engineering, Social Sciences, and Multidisciplinary Studies
Ayu Kurnia Sari
Unknown Affiliation
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

Published : 15 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 15 Documents
Search

 1   2 
Application of Information Systems at PT Angkasa Pura II Silangit Airport Ayu Kurnia Sari; Hendra Saputra; Ku Halim Bin Ku Ariffin
International Journal of Social Service and Research Vol. 3 No. 4 (2023): International Journal of Social Service and Research (IJSSR)
Publisher : Ridwan Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/ijssr.v3i4.339

Abstract

PT Angkasa Pura II (Persero) is one of the State-owned Enterprises engaged in the business of airport services and services linked to the air city. The purpose of the research is to analyze the accounting data system at PT. Angkasa Pura II Silangit. This research uses descriptive research methods. From the results of this research, it can be seen that the accounting data system presented by the industry is stored and recorded in SAP. Strandar is used to view code in processing and inputting every transaction contained in industrial activities. PT. Angkasa Pura already has a very complete accounting data system, this system can be connected to all components of central and branch activities. In manual use, this system has been designed very well but must be checked and memorized in use with SAP that has been available. Employees cannot use the system carelessly and the code must also be able to be adjusted properly.
Effectiveness of Sales and Operational Audits at PT. Angkasa Pura II Hendra Saputra; Ayu Kurnia Sari
International Journal of Social Service and Research Vol. 3 No. 5 (2023): International Journal of Social Service and Research (IJSSR)
Publisher : Ridwan Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/ijssr.v3i5.367

Abstract

Functional review is an administrative tool defined to reduce the occurrence of misuse of assets. The Functional Review process begins with an examination of the presence of exercises, as well as distinguishing areas of positive improvement and then creating measurable execution norms for an action. An organization has a favor or item to be promoted. A deal is an administrative or merchandise exchange interaction delivered by an organization. The motivation behind this exploration is to show observationally that the Functional Review affects the Adequacy of Expanding Agreement of PT. Angkasa Pura II. Exploration This examination is a quantitative exploration. Consequences of this study This study has no impact between past exploration factors that exert a very large impact. carried out can achieve the goals that have been set. This examination has no impact on the organizational reasons of PT. Angkasa Pura II Silangit Branch does not sell shares, so this organization is a subsidiary organization
PERHITUNGAN ASET TETAP PT.INALUM (PERSERO) BERDASARKAN SAK 16 DENGAN MENGGUNAKAN APPLICATION AND PROCESSING (SAP): PERHITUNGAN ASET TETAP PT.INALUM (PERSERO) BERDASARKAN SAK 16 DENGAN MENGGUNAKAN APPLICATION AND PROCESSING (SAP) Ayu Kurnia Sari; Muhammad Hidayat
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 2 No. 7 (2024): JURNAL ILMIAH EKONOMI DAN MANAJEMEN (JIEM)
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v2i7.1986

Abstract

Identify differences and gaps between existing practices and best standards to formulate recommendations for improvement. to find out the analysis of the success of its implementation and the factors needed by the company to optimize the success of SAP implementation. Identification of problems: indications of accounting recording errors in the calculation of PT INALUM's Fixed Assets using System Application And Processing (SAP). There were findings by an independent external auditor regarding the recording of PT INALUM's fixed assets. The research results stated that the calculation of PT INALUM's fixed assets. Inalum (Persero) based on SAK 16 using Application and Processing (SAP) has several advantages and challenges. Implementing SAP can increase efficiency, accuracy and transparency of fixed asset information. However, implementing SAP also requires quite high implementation, training and maintenance costs.
ANALISIS INVESTASI AKTIVA TETAP DAN MODAL KERJA TERHADAP PROFITABILITAS PADA PERUSAHAAN MANUFAKTUR YANG TERDAPAT DI BURSA EFEK INDONESIA Sarah Monalisa Panjaitan; Ayu Kurnia Sari
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 2 No. 8 (2024): JURNAL ILMIAH EKONOMI DAN MANAJEMEN (JIEM)
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v2i8.2146

Abstract

Profitabilitas merupakan aspek krusial bagi kelangsungan hidup dan perkembangan perusahaan manufaktur. Kemampuan perusahaan untuk menghasilkan laba yang memadai menjadi indikator kesehatan keuangan dan daya tarik bagi investor. Profitabilitas yang tinggi memungkinkan perusahaan untuk melakukan ekspansi usaha, meningkatkan kesejahteraan karyawan, dan memberikan kontribusi bagi perekonomian. Investasi aktiva tetap dan modal kerja merupakan dua komponen penting dalam struktur keuangan perusahaan manufaktur. Investasi aktiva tetap mengacu pada aset jangka panjang seperti mesin, peralatan, dan bangunan yang digunakan untuk memproduksi barang atau jasa. Modal kerja, di sisi lain, adalah aset lancar yang digunakan untuk mendanai operasi sehari-hari perusahaan, seperti persediaan, piutang, dan kas. Pengelolaan investasi aktiva tetap dan modal kerja yang efektif memiliki pengaruh signifikan terhadap profitabilitas perusahaan. Investasi aktiva tetap yang tepat dapat meningkatkan efisiensi produksi dan menurunkan biaya, sehingga meningkatkan profitabilitas. Modal kerja yang dikelola dengan baik dapat memastikan kelancaran operasi bisnis dan meminimalkan risiko keuangan, yang pada akhirnya berkontribusi pada profitabilitas yang berkelanjutan. Industri manufaktur di Indonesia mengalami perkembangan yang dinamis, dengan berbagai faktor yang dapat memengaruhi profitabilitas perusahaan, seperti perubahan teknologi, persaingan pasar, dan kebijakan pemerintah. Hal ini menciptakan kompleksitas dalam menganalisis hubungan antara investasi aktiva tetap, modal kerja, dan profitabilitas.
Kegiatan Evaluasi Dan Monitoring Mahasiswa Akuntansi Di Sma Negeri 1 Sunggal Ayu Kurnia Sari; Amanda oktavira br tarigan; Alsanah Alsanah
Jurnal Pengabdian Masyarakat Disiplin Ilmu (JPMASDI) Vol. 1 No. 2 (2023): Jurnal Pengabdian Masyarakat Multi Dispilin Ilmu
Publisher : Information Technology and Science (ITScience)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jpmasdi.v1i2.2516

Abstract

Kegiatan evaluasi dan monitoring mahasiswa akuntansi di SMA merupakan upaya untuk mengoptimalkan pembelajaran dan meningkatkan pemahaman siswa dalam bidang akuntansi. Evaluasi dan monitoring dilakukan secara berkala oleh mahasiswa akuntansi yang sedang magang di SMA. Tujuan dari kegiatan ini adalah untuk mengevaluasi kualitas pembelajaran akuntansi di SMA serta memberikan umpan balik yang konstruktif kepada guru dan siswa
Kegiatan Magang Mbkm Di Kap Azhar Maksum Ayu Kurnia Sari
Jurnal Pengabdian Masyarakat Disiplin Ilmu (JPMASDI) Vol. 2 No. 2 (2024): Jurnal Pengabdian Masyarakat Multi Disiplin Ilmu
Publisher : Information Technology and Science (ITScience)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jpmasdi.v2i2.4463

Abstract

Abstrak: Latar Belakang : Program Merdeka Belajar Kampus Merdeka (MBKM) telah membuka peluang bagi mahasiswa untuk mendapatkan pengalaman belajar di luar kampus, termasuk melalui magang di Kantor Akuntan Publik (KAP). Penelitian ini bertujuan untuk menganalisis implementasi pengabdian kepada masyarakat dalam konteks magang MBKM di KAP Azhar Maksum. Metode Pengabdian : Metode yang digunakan adalah studi kasus kualitatif dengan pengumpulan data melalui wawancara mendalam, observasi partisipan, dan analisis dokumen. Hasil penelitian menunjukkan bahwa program magang MBKM di Hasil Pengabdian : KAP Azhar Maksum berhasil mengintegrasikan aspek pengabdian masyarakat melalui beberapa inisiatif, antara lain: (1) penyuluhan literasi keuangan untuk UMKM lokal, (2) konsultasi akuntansi pro bono untuk organisasi non-profit, dan (3) program edukasi pajak untuk masyarakat umum. Mahasiswa magang berperan aktif dalam perancangan dan pelaksanaan program-program tersebut di bawah bimbingan akuntan senior. Kesimpulan : Tantangan utama yang dihadapi meliputi koordinasi jadwal antara kegiatan magang reguler dan pengabdian masyarakat, serta penyesuaian materi edukasi dengan beragam latar belakang peserta. Meskipun demikian, program ini terbukti memberikan manfaat ganda, yaitu meningkatkan kompetensi mahasiswa dalam aplikasi praktis ilmu akuntansi serta berkontribusi pada peningkatan literasi keuangan masyarakat. Penelitian ini menyimpulkan bahwa integrasi pengabdian masyarakat dalam magang MBKM di KAP merupakan model yang efektif untuk memenuhi tujuan pembelajaran experiential dan tanggung jawab sosial profesi akuntan
COMPARISON OF INDONESIAN AND MALAYSIAN STUDENT ENTREPRENEURSHIP STUDIES: A MANAGEMENT AND ACCOUNTING PERSPECTIVE Vivi Oxana Putri; Marsaulina Sirait; Della Aureliya; Hafizah Khaira Nasution; Ginta Puspita; Etriyani Karolina Br Sembiring; Miftahul Jannah; Eliza Rusliana Br Harahap; Anisa; Annisa Sanny; Ayu Kurnia Sari; Noni Ardi
International Journal of Social Science, Educational, Economics, Agriculture Research and Technology (IJSET) Vol. 4 No. 10 (2025): SEPTEMBER
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijset.v4i10.908

Abstract

This study aims to compare the implementation of entrepreneurship education at Universitas Pembangunan Panca Budi (UNPAB) Medan, Indonesia, and Universiti Putra Malaysia (UPM) from management and accounting perspectives. The research is based on the importance of entrepreneurship education in preparing graduates with adaptive business skills in the Southeast Asian digital economy era. Theoretical review refers to the concepts of Strategic Management Accounting (SMA) and Management Control Systems (MCS) which support decision-making based on data and business performance indicators. This study used a qualitative method with a case study approach at both universities, involving observation, in-depth interviews, and documentation of student entrepreneurship programs. The findings show that practical-based entrepreneurship education at both institutions significantly improves students’ managerial, accounting, and business skills. Students involved in business incubators, campus bazaars, and small business operations can prepare simple financial reports, analyze operational costs, and determine business strategies based on financial and non-financial data. In conclusion, the entrepreneurship education models developed by UNPAB and UPM effectively shape competent young entrepreneurs, and it is recommended that similar programs be implemented more widely in higher education institutions within the region.
Financial Statement Analysis For Cryptocurrency In Public Companies Ayu Kurnia Sari; Hendra Saputra; Saidatunur Fauzi Saidin; Ginta Puspita
International Journal of Management, Economic and Accounting Vol. 3 No. 4 (2025): August 2025
Publisher : Yayasan Multidimensi Kreatif

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The rapid development of cryptocurrency has not only impacted the digital financial market but also the financial reporting of public companies involved in crypto asset transactions and investments. This study aims to analyze how cryptocurrency is recognized, measured, and presented in the financial statements of public companies, as well as its impact on financial performance and information transparency for investors. The research method used a descriptive qualitative approach, using literature studies and analysis of the financial statements of several international public companies that have adopted cryptocurrency in their business activities. The results show that cryptocurrency recording still faces challenges related to varying accounting standards in each country, particularly in determining fair value, asset classification, and recognizing gains and losses. The analysis also found that cryptocurrency adoption can increase potential profitability, but at the same time increases the risk of asset value volatility. Therefore, public companies integrating cryptocurrency need to implement robust internal control systems, ensure reporting transparency, and keep abreast of developments in international accounting regulations to provide relevant and reliable information to stakeholders.
Inventory Analysis To Get Profit PT. Agri First Indonesia Hendra Saputra; Ayu Kurnia Sari; Jonathan Pakpahan
International Journal of Management, Economic and Accounting Vol. 2 No. 2 (2024): December 2024
Publisher : Yayasan Multidimensi Kreatif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61306/ijmea.v2i2.356

Abstract

In the era of recent globalization, inventory is one of the most active and important elements of assets in the company's operating process, which is obtained to be produced into finished goods and then sold, marketed or goods to be used. Therefore, the description and measurement of inventory must be carried out carefully and clearly. Inventory is particularly important because this item can materially affect both the profit and loss calculation and the statement of financial position within a company. The term inventory indicates goods owned by the company used for the normal activities of the company. Both those used for resale and those that are reused or used for the production process. The results of the study state that the recording method used in the company PT Agri First Indonesia is a perpetual system that allows inventory information to be known at any time and this is very helpful to management because the company is engaged in retail trade whose inventory turnover is quite high so that with this perpetual method, anticipation can be made so that there are no shortages and excess inventory. This is in accordance with PSAK No. 14. Because the company always records every transaction into the transaction account so that at any time the amount of inventory can be known. However, this system has a weakness, namely that current costs are not compared with future revenues.
The Effect Of Cash Flow On Stock Prices In Manufacturing Companies For The Consumer Goods Sector Consumer Goods Sector Ayu Kurnia Sari; Hendra Saputra; Jonathan Pakpahan; Sumariaty Br Manurung
International Journal of Management, Economic and Accounting Vol. 2 No. 2 (2024): December 2024
Publisher : Yayasan Multidimensi Kreatif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61306/ijmea.v2i2.357

Abstract

This study aims to determine the effect of operating cash flow on stock prices through earnings persistence as an intervening variable in manufacturing companies in the food and beverage consumer goods sector. The data needed in this study were collected using documentary techniques. The type of data used in this study is secondary data. The method used to process data is descriptive statistical method and multiple linear regression method with Ordinary Least Squares (OLS) approach. The tool used in the research is SPSS version 23. The results of the Partial test or t test show that the operating cash flow variable does not have a significant and partial effect on the dependent variable, namely the market price. The t-test results show a significant value of 0.767 greater than significant (a) of 5%. Thus globally these variables cannot be used in analyzing market prices. Based on the model summary table, the value of R2 or R Squere is 0.027, this indicates that the contribution of operating cash flow and earnings persistence is 2.7% while the remaining 97.3% is the contribution of other variables.
Co-Authors , Oktarini Khamilah Siregar Alsanah Alsanah Amanda oktavira br tarigan Anisa Annisa Sanny Aulia Della Aureliya Eliza Rusliana Br Harahap Etriyani Karolina Br Sembiring Ginta Puspita Hafizah Khaira Nasution Hendra Saputra Hendra Saputra Jonathan Pakpahan Ku Halim Bin Ku Ariffin Maisyarah, Renny Marsaulina Sirait MIFTAHUL JANNAH Muhammad Hidayat Noni Ardi Rica Cahya Amalya Saidatunur Fauzi Saidin Sarah Monalisa Panjaitan Siti Arifah Sumariaty Br Manurung Vina Arnita Vivi Oxana Putri