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All Journal Account : Jurnal Akuntansi, Keuangan dan Perbankan BALANCING Accountancy Journal Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen
Desyria Pratiwi
Politeknik Negeri Jakarta
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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ANALISIS PENGUNGKAPAN INTERNET FINANCIAL REPORTING PADA PERUSAHAAN SUBSEKTOR FARMASI DI INDONESIA Desyria Pratiwi
BALANCING: Accountancy Journal Vol 3, No 1 (2023): BALANCING: Accountancy Journal
Publisher : Institut Bisnis Muhammadiyah Bekasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53990/bjpsa.v3i1.258

Abstract

Disclosure of Internet Financial Reporting (IFR) makes it easy for users or interested parties to find financial information through the company's official website. This study aims to reveal the effect of profitability, leverage, and company size on Internet Financial reporting disclosure in the pharmaceutical subsector in Indonesia. The population of this research is all pharmaceutical sub-sector companies that are on the Indonesia Stock Exchange until 2021. The sampling technique used in this study is using the Purposive Sampling method with an observation period from 2019 to 2021. The sample data is then analyzed using multiple linear regression analysis using SPSS 27.0. The results of the analysis of this study are that the Leverage and Firm Size variables influence IFR, while the Profitability variable does not influence IFR. Meanwhile, the independent variables used in the study simultaneously affect IFR.
ANALISIS PERBANDINGAN KINERJA KEUANGAN PADA PT SILOAM INTERNATIONAL HOSPITALS TBK SEBELUM DAN SESUDAH ADANYA PANDEMI COVID-19 Annisa Alifa Ramadhani; Desyria Pratiwi
BALANCING: Accountancy Journal Vol 3, No 1 (2023): BALANCING: Accountancy Journal
Publisher : Institut Bisnis Muhammadiyah Bekasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53990/bjpsa.v3i1.259

Abstract

Financial performance is an analysis carried out to find out how far the company is progressing through the application of correct and correct financial implementation principles. The performance of a company is a description of the company's financial condition which is analyzed using financial analysis tools to determine whether the company's financial condition is good or bad which reflects the performance of a certain period. The purpose of this study is to analyze the comparison of the company's performance of PT Siloam International Hospitals Tbk before and after the Covid-19 pandemic, financial report data obtained from the Indonesia Stock Exchange for the 2018-2021 period. Analysis of financial performance is seen from the company's financial ratios, the financial ratios analyzed are liquidity ratios, solvency ratios, and profitability ratios and can be assessed or analyzed better before or after the Covid-19 pandemic based on the industry average of each ratio.
Analisis Pemanfaatan Artificial Intelligence dalam Mendukung Efisiensi dan Keberlanjutan Operasional Bisnis Desyria Pratiwi; Yusrina Alyani Tamimi; Heidy Puspa Alyssa
ACCOUNT: Jurnal Akuntansi, Keuangan dan Perbankan Vol 13 No 1 (2026): Edisi Juni 2026
Publisher : Politeknik Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32722/account.v13i1.8407

Abstract

The quick improvement of Manufactured Insights (AI) innovation has altogether changed advanced commerce operations. This ponder pointed to analyze the utilization of Counterfeit Insights in supporting operational proficiency and trade maintainability. The inquire about utilized a subjective clear approach utilizing writing consider strategies. Information were collected through writing audit of 20 significant diaries and logical articles, documentation of AI utilization, and coordinate perception through free utilize of AI apparatuses such as ChatGPT and robotization frameworks. Information investigation procedures included coding, categorization, and elucidation. The discoveries uncovered that AI execution contributed emphatically to operational effectiveness through mechanization, time investment funds, taken a toll diminishment, expanded work exactness, and minimization of human blunder. AI too upheld commerce maintainability through digitalization, paperless frameworks, and optimization of asset utilization. Be that as it may, a few challenges were recognized, counting web reliance, information security dangers, and the require for human asset adjustment. The think about concluded that Manufactured Insights incorporates a key part in making effective, exact, and feasible trade operations. Keywords: Artificial Intelligence; Operational Efficiency; Sustainability; Automation; Business Digitalization
Tailoring Organizational Needs: Application of Accounting Information System and Financial Management Feasibility Study Rahmanita Vidyasari; Desyria Pratiwi; Nuraeni Hadiati Farhani; Vallida Hafiza; Ariawan Andi Suhandana
Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Vol. 8 No. 2 (2026): Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33795/jraam.v8i2.006

Abstract

Purpose: this study develops and evaluates the viability of a web-based Accounting Information System (AIS) for kindergarten financial management.Method: this study employed a descriptive qualitative methodology using a case study approach. Data were collected through interviews, observations, and document analysis, and the proposed accounting information system model was developed based on the identified institutional needs. The feasibility of the system was evaluated using the TELOS framework. Results: the web-based AIS, illustrated in flowcharts and associated with school conditions and regulations, can integrate budget planning, transaction recording, and financial reporting, producing accountable outputs consistent with SAK standards. Novelty: the innovation involves modifying the TELOS-based AIS feasibility study for kindergarten facilities to address specific problems and school conditions such as inadequate financial tracking and the need for tailored budgeting processes that reflect the specific operational challenges faced by early childhood education institutions.Contribution: The adoption of this system will enhance accountability, improve the accuracy of financial reporting, and reduce the risk of fraud. Abstrak: Menyesuaikan Kebutuhan Organisasi: Penerapan Sistem Informasi Akuntansi dan Studi Kelayakan Manajemen KeuanganTujuan: Penelitian ini mengembangkan dan mengevaluasi kelayakan sistem informasi akuntansi (SIA) berbasis web untuk pengelolaan keuangan taman kanak-kanak.Metode: Penelitian ini menggunakan metodologi kualitatif deskriptif dengan pendekatan studi kasus. Data dikumpulkan melalui wawancara, observasi, dan analisis dokumen, sedangkan model sistem informasi akuntansi yang diusulkan dikembangkan berdasarkan kebutuhan kelembagaan yang teridentifikasi. Kelayakan sistem dievaluasi menggunakan kerangka kerja TELOS.Hasil: AIS berbasis web, yang digambarkan dalam diagram alur dan disesuaikan dengan kondisi serta peraturan sekolah, dapat mengintegrasikan perencanaan anggaran, pencatatan transaksi, dan pelaporan keuangan, sehingga menghasilkan output yang akuntabel dan sesuai dengan standar SAK.Kebaruan: Inovasi ini melibatkan modifikasi studi kelayakan AIS berbasis TELOS untuk fasilitas taman kanak-kanak guna mengatasi masalah spesifik dan kondisi sekolah, seperti pelacakan keuangan yang tidak memadai serta kebutuhan akan proses penganggaran yang disesuaikan untuk mencerminkan tantangan operasional khusus yang dihadapi oleh lembaga pendidikan anak usia dini.Kontribusi: Penerapan sistem ini akan meningkatkan akuntabilitas, meningkatkan akurasi pelaporan keuangan, dan mengurangi risiko kecurangan.
Co-Authors Annisa Alifa Ramadhani Ariawan Andi Suhandana Heidy Puspa Alyssa Nuraeni Hadiati Farhani Vallida Hafiza Vidyasari, Rahmanita Yusrina Alyani Tamimi