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All Journal Jurnal Administrasi Bisnis (J-Adbis) Jurnal Akuntansi dan Keuangan Journal of Economics and Social Sciences Jurnal Ekonomi, Manajemen, Akuntansi JMAEKA: Jurnal Manajemen Ekonomi Akuntansi
Achmad Ridwan
Universitas Bina Sarana Informatika
Agriculture, Biological Sciences & Forestry Humanities Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Social Sciences

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Sistem Informasi Manajemen Pembelian dan Persedian Barang Menggunakan Metode RAD (Rapid Application Development) Melyani Melyani; Achmad Ridwan; Trisna Fajar Prasetyo; Fazhar Sumantri; Bryan Givan
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 3 No. 5: Juli 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v3i5.4392

Abstract

Lotte Mart merupakan perusahaan yang bergerak di bidang jasa ritel. Lotte Mart memiliki kegiatan persediaam perlengkapan kantor dan peralatan kantor serta pembelian barang yang dikelola oleh fungsi purchasing. Pengelolaan pembelian dan persediaam barang tersebut sangatlah penting untuk meningkatkan kinerja operasional perusahaan. Saat ini sistem yang berjalan pada kegiatan tersebut masih sederhana dan memiliki banyak kelemahan sehingga belum mampu menunjang kebutuhan perusahaan dalam segi pengelolaannya secara optimal. Kelemahan tersebut meliputi adanya pemborosan kertas form permintaan, penumpukan form permintaan untuk arsip, rentan mengalami kerusakan dan kehilangan data, proses pengajuan hingga persetujuan terkadang memakan waktu dan pengelolaan data masih menggunakan program office. Tujuan penelitian ini adalah merancang suatu sistem informasi pembelian dan persediaan barang berbasis web yang dibutuhkan perusahaan dalam pengelolaan tersebut. Model pengembangan sistem yang digunakan adalah Rapid Application Development (RAD), bahasa pemodelan Unified Modelling Language (UML), bahasa pemrograman PHP yang dibangun menggunakan framework CodeIgniter dan MySQL sebagai DBMS. Hasil penelitian ini merupakan sebuah aplikasi sistem informasi pembelian dan persediaan barang berbasis web yang mengoptimalkan kegiatan administrasi pembelian dan persediaan barang
Analysis of Profitability and Solvency in Kimia Farma, Tbk Company in 2023-2025 Astuti Madewi; Achmad Ridwan; Athiy Dina Rosihana; Wawan Saputra; Megania Kharisma
Journal of Economics and Social Sciences (JESS) Vol. 5 No. 1 (2026): Journal of Economics and Social Sciences (JESS)
Publisher : CV. Civiliza Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59525/jess.1804

Abstract

This study aims to analyze the profitability and solvency of PT Kimia Farma Tbk, a state-owned pharmaceutical company listed on the Indonesia Stock Exchange, for the period 2023-2025. The research employs a mixed-method approach combining qualitative and quantitative analysis, utilizing financial ratio analysis derived from the company's audited annual financial statements. Profitability is measured using Gross Profit Margin (GPM) and Net Profit Margin (NPM), while solvency is assessed through Debt to Asset Ratio (DAR) and Debt to Equity Ratio (DER). The findings reveal that Gross Profit Margin showed an improving trend, increasing from 31% in 2023 to 30% in 2024 and 33% in 2025, indicating successful cost management and operational efficiency improvements. However, Net Profit Margin remained negative throughout the period, although it showed gradual improvement from -18% in 2023 to -11% in 2024 and -8% in 2025, reflecting narrowing losses due to effective restructuring efforts. In terms of solvency, both Debt to Asset Ratio and Debt to Equity Ratio exhibited consistently increasing trends, rising from 64% to 81% and from 175% to 418% respectively, indicating growing reliance on debt financing and higher financial risk. The study concludes that while Kimia Farma has demonstrated improvement in operational efficiency and profitability margins, the company still faces considerable challenges in managing its debt levels and achieving sustainable net profitability. These findings provide valuable insights for management and stakeholders in making future strategic decisions and highlight the importance of continued financial restructuring and risk management efforts.
Pengaruh Intellectual Capital dan Good Corporate Governance terhadap Nilai Perusahaan dengan Kinerja Keuangan sebagai Variabel Intervening Yolanda Fasya; Dinar Riftiasari; Achmad Ridwan
AKUA: Jurnal Akuntansi dan Keuangan Vol. 4 No. 4 (2025): Oktober 2025
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v4i4.5599

Abstract

Company value represents investors' views on a firm's performance and potential future opportunities. This research seeks to offer empirical proof regarding the impact of Intellectual Capital and Good Corporate Governance on company value, using financial performance as an Intervening variable. The subjects of the study are financial sector firms listed on the Indonesia Stock Exchange (IDX) during the period of 2020 to 2024. This research employs a quantitative approach with purposive sampling, encompassing 9 firms from the financial sector. The methods of data analysis employed consist of descriptive analysis, path analysis, tests for classical assumptions, coefficient of determination (R²), partial t-test, simultaneous F-test, and Sobel test utilizing SPSS 26. The findings indicate that Intellectual Capital has a notable negative influence on company value, whereas Good Corporate Governance does not have a significant impact. Intellectual Capital and Good Corporate Governance both positively and significantly influence financial performance. Nonetheless, financial performance does not greatly impact firm value. At the same time, Intellectual Capital, Good Corporate Governance, and financial performance have a substantial impact on the value of a firm. The Sobel test indicates that financial performance does not act as a mediator between Intellectual Capital, Good Corporate Governance, and firm value
Fraud Pentagon Terhadap Kecurangan Laporan Keuangan Dengan Intellectual Capital Sebagai Mediasi Dan Manajemen Laba Sebagai Moderasi Achmad Ridwan
Jurnal Administrasi Bisnis Vol. 3 No. 1 (2023): Mei 2023
Publisher : LPPM Universitas Bina Sarana Informatika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31294/jab.v3i1.1959

Abstract

Penelitian ini bertujuan untuk memberikan bukti empiris pada fraud risk factor dalam fraud pentagon demi mendeteksi kecurangan laporan keuangan menggunakan perhitungan beneish. Penelitian ini menggunakan sampel yang terdiri dari 240 laporan keuangan perusahaan pada tahun 2017-2021 dengan 73 laporan keuangan perusahaan terindikasi melakukan fraud. Teknis analisis data dalam penelitian ini menggunakan metode Partial Least Square. Hasil penelitian memberikan bukti bahwa tekanan (dengan proksi stabilitas keuangan dan ROA) rasionalisasi, arogansi, intellectual capital, dan non discretionary accrual memiliki pengaruh terhadap kecurangan laporan keuangan dengan tingkat signifikan sementara kapabilitas, dan kesempatan (dengan proksi ineffective monitoring) tidak memiliki pengaruh signifikan. Sementara itu, ROA ketika dimediasi oleh intellectual capital, ineffective monitoring dan kapabilitas ketika dimoderasi oleh non discretionary accrual memiliki pengaruh terhadap kecurangan laporan keuangan dengan tingkat signifikan pada perusahaan sektor infrastruktur, utilitas, dan transportasi di Indonesia yang telah listing di Bursa Efek Indonesia.
Analisis Pengendalian Internal Sistem Informasi Akuntansi terhadap Penerimaan dan Pengeluaran Kas pada Zibaa Kafe: Analysis of Internal Control of Accounting Information Systems on Cash Receipts and Expenditures at Zibaa Cafe Gita Tri Tanika; Dinar Riftiasari; Achmad Ridwan
Jurnal Mnajemen | Ekonomi | Akuntansi Vol 1 No 4 (2025): September 2025 - November 2025
Publisher : CV Warnak Johanna Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63921/jmaeka.v1i4.225

Abstract

Accounting information systems play an important role in managing cash receipts and disbursements to ensure the security and reliability of financial reports. This study aims to analyze the implementation of the accounting information system at PT. Boga Cipta Jasa (Zibaa Kafe) with a focus on internal control and the use of electronic payments. The research method employed is a descriptive qualitative approach through observation, interviews with finance staff and cashiers, and analysis of financial reports for the period January–March 2025. The results show that internal control has not been fully effective due to overlapping functions, lack of verification, and the need for system updates. Although electronic payments have improved accuracy and transparency, further improvements such as clear segregation of duties and regular reconciliations are still required to strengthen the effectiveness and security of the accounting information system.
Co-Authors Astuti Madewi Athiy Dina Rosihana Bryan Givan Dinar Riftiasari Fazhar Sumantri Gita Tri Tanika Megania Kharisma Melyani Melyani Trisna Fajar Prasetyo Wawan Saputra Yolanda Fasya