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All Journal JRAK (Jurnal Riset Akuntansi dan Bisnis) (e-Journal) Manajemen Kreatif Jurnal Neraca Manajemen, Akuntansi, dan Ekonomi
Irma Nur Fadlia
Universitas 17 Agustus 1945 Surabaya
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science

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Audit Kepatuhan Sistem Informasi Akuntansi Investasi Pada Bisnis Rumah Kos Melalui Deteksi Pengendalian Internal Feby Galih Saputra; Irma Nur Fadlia; Tri Ratnawati
Manajemen Kreatif Jurnal Vol 1 No 3 (2023): Agustus: Manajemen Kreatif Jurnal
Publisher : Sekolah Tinggi Ilmu Ekonomi Trianandra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/makreju.v1i3.1649

Abstract

This article discusses the role of internal controls in investment accounting information systems for boarding houses and emphasizes the importance of compliance audits in detecting internal control weaknesses. The research aims to analyze the necessary internal controls, evaluate internal control weaknesses through compliance audits, investigate the effectiveness of internal controls, and provide benefits to boarding house owners and auditors. This study adopts a qualitative descriptive approach with a compliance audit method and a case study design. Data is collected through in-depth interviews and direct observations, and analyzed qualitatively using content analysis techniques. The findings of this research are expected to provide better insights into the required internal controls, identify internal control weaknesses, and offer recommendations to enhance the effectiveness of internal controls in investment accounting information systems for boarding houses.
PERBANDINGAN KINERJA KEUANGAN PERUSAHAAN ROKOK DI INDONESIA (STUDI PADA PT. HM SAMPOERNA TBK, PT. GUDANG GARAM TBK DAN PT. TOBACCO INDONESIA TBK PERIODE 2020-2022) Erlina Dinda Safitri; Irma Nur Fadlia; Cindy Septiana Rahayu; Cholis Hidayati
Musytari : Neraca Manajemen, Akuntansi, dan Ekonomi Vol. 2 No. 12 (2023): Musytari : Neraca Manajemen, Akuntansi, dan Ekonomi
Publisher : CV SWA Anugrah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.8734/musytari.v2i12.1583

Abstract

Penelitian ini bertujuan untuk mengetahui perbandingan rasio keuangan dari tiga perusahaan rokok di Indonesia, perbandingan ini dilakukan terhadap rasio likuiditas, rasi aktivitas, rasio solvabilitas dan rasio profitabilitas. Penelitian ini menggunakan data sekunder yang berasal dari laporan keuangan yang telah diaudit pada periode 2020-2022. Metode yang digunakan dalam penelitian ini adalah kuantitatif deskriptif. Hasil penelitian ini adalah terdapat perbedaan signifikan dalam kinerja keuangan antara PT. HM Sampoerna Tbk, PT. Gudang Garam Tbk, dan PT. Tobacco Indonesia Tbk pada periode 2020-2022, dengan PT Gudang Garam menonjol dalam tingkat pengembalian utang jangka pendek, PT HM Sampoerna dalam pengelolaan persediaan, dan PT Gudang Garam dengan proporsi utang yang lebih rendah. PT HM Sampoerna juga menunjukkan kinerja keuangan yang lebih baik secara keseluruhan berdasarkan ROA.
Financial Sustainability Dipengaruhi Oleh Pengeluaran R&D Dengan Gross Margin Sebagai Variabel Intervening Ardhi Islamudin; Slamet Riyadi; Irma Nur Fadlia; Ririt Iriani Sri Setiawati
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol 10 No 1 (2024): JRAK Jurnal Riset Akuntansi dan Bisnis Januari 2024
Publisher : LPPM POLITEKNIK LP3I BANDUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/jrak.v10i1.1759

Abstract

This study aims to determine the effect of Research and Development (R&D) spending on financial sustainability with marketing performance, gross margin and technological performance as moderation. The research analysis technique uses SmartPLS 4, with a population of manufacturing companies listed on the Indonesia Stock Exchange (IDX) in the 2018-2022 period with a total sample of 135 from 27 companies for 5 years of observation. The sample was selected using purposive sampling method. The results of hypothesis testing show that Research and Development (R&D) spending has no significant effect on financial sustainaianability, Marketing performance cannot mediate Research and Development (R&D) spending on financial sustainability, Gross margin can mediate Research and Development (R&D) spending on financial sustainaianability, technological performance cannot mediate Research and Development (R&D) spending on financial sustainability. This study found that Research and Development (R&D) activities have been able to increase the company's effectiveness in generating revenue from products and services, so as to increase demand for goods which has an impact on company performance so that financial sustainability can be achieved.
Audit Kepatuhan Sistem Informasi Akuntansi Investasi Pada Bisnis Rumah Kos Melalui Deteksi Pengendalian Internal Feby Galih Saputra; Irma Nur Fadlia; Tri Ratnawati
Manajemen Kreatif Jurnal Vol. 1 No. 3 (2023): Agustus: Manajemen Kreatif Jurnal
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/makreju.v1i3.1649

Abstract

This article discusses the role of internal controls in investment accounting information systems for boarding houses and emphasizes the importance of compliance audits in detecting internal control weaknesses. The research aims to analyze the necessary internal controls, evaluate internal control weaknesses through compliance audits, investigate the effectiveness of internal controls, and provide benefits to boarding house owners and auditors. This study adopts a qualitative descriptive approach with a compliance audit method and a case study design. Data is collected through in-depth interviews and direct observations, and analyzed qualitatively using content analysis techniques. The findings of this research are expected to provide better insights into the required internal controls, identify internal control weaknesses, and offer recommendations to enhance the effectiveness of internal controls in investment accounting information systems for boarding houses.
Co-Authors Ardhi Islamudin Cholis Hidayati, Cholis Cindy Septiana Rahayu Erlina Dinda Safitri Feby Galih Saputra Ririt Iriani Sri Setiawati Slamet Riyadi Tri Ratnawati