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All Journal JURNAL EMBA : JURNAL RISET EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Journal of Accounting and Management Innovation J-MACC : Journal of Management and Accounting Jurnal Benefita : Ekonomi Pembangunan, Manajemen Bisnis Dan Akuntansi Jurnal Riset Akuntansi Aksioma Jurnal Akuntansi Barelang Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah BUDGETING : Journal of Business, Management and Accounting Jurnal EMA (Ekonomi Manajemen Akuntansi) Journal of Accounting and Management Innovation ALMUJTAMAE: Jurnal Pengabdian Masyarakat Jurnal Ekonomika Dan Bisnis JUPADAI : Jurnal Pengabdian Kepada Masyarakat Jurnal Sistem Informasi dan Manajemen SCIENTIA JOURNAL : Jurnal Ilmiah Mahasiswa Prosiding Seminar Nasional Ilmu Sosial dan Teknologi (SNISTEK)
Erni Yanti Natalia, Erni Yanti
Unknown Affiliation
Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Journal : Jurnal Sistem Informasi dan Manajemen

 1 
ANALISIS PENERAPAN SAK EMKM DALAM MENYUSUN LAPORAN KEUANGAN UMKM Purba, Mortigor Afrizal; Natalia, Erni Yanti
JURSIMA Vol 11 No 1 (2023): Volume 11 Nomor 1 2023
Publisher : INSTITUT TEKNOLOGI DAN BISNIS INDOBARU NASIONAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47024/js.v11i1.569

Abstract

Seeing the importance of applying accounting for UMKM, the IAI as a professional organization as well as a compiler of Financial Accounting Standards (SAK) through the Financial Accounting Standards Board (DSAK) composes accounting standards that are consistent with the characteristics of UMKM. Based on the results of the study, it can be concluded that, (1) Bookkeeping carried out on UMKM is still limited to business reports which are prepared not in accordance with financial accounting standards, but the entity considers them as financial statements. (2) The entity has not conducted accounting procedures in accounting. (3) UMKM have not implemented SAK-EMKM. (4) The entity has not been able to present financial statements in accordance with the SAK-EMKM.
ANALISIS PERILAKU KEUANGAN DAN LITERASI KEUANGAN TERHADAP KEPUTUSAN INVESTASI MAHASISWA DI BATAM Natalia, Erni Yanti; Arista, Anggia
JURSIMA Vol 11 No 3 (2023): Volume 11 Nomor 3 2023
Publisher : INSTITUT TEKNOLOGI DAN BISNIS INDOBARU NASIONAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47024/js.v11i3.765

Abstract

According to the results of the 2020 population census, of the 2.06 million population in the Riau Islands, 71% of the population or around 1.45 million people are in the productive age range (15-64 years). The 2020 population census also shows that the population of the Riau Islands is still concentrated in Batam City, where around 57.95% of the population of the Riau Islands live in Batam City. Capital market investors in the Riau Islands are still very small compared to the number of productive age population, which indicates that the level of public awareness in investing is still low. This research aims to analyze the level of willingness of the millennial generation (in this case students) to invest. It is hoped that the results of this research will provide an overview of how financial behavior influences investment decisions; How does Financial Literacy influence Investment Decisions? The research method uses descriptive analysis with a quantitative approach. The population in this study consisted of students in the city of Batam. The sample for this research were students from the Accounting study program at Putera Batam University. The results of the research using the t test to test partial effects showed that: Financial Behavior influences Student Investment Decisions with a Sig value of 0.000<0.05; Financial Literacy influences student investment decisions with a Sig value of 0.000 <0.05. Meanwhile, by testing the influence simultaneously using the F test, it was found that Financial Behavior Financial Literacy jointly influences student investment decisions in Batam City with a Sig value of 0.000<0.05, where R Square shows 70.6%.
ANALISIS KINERJA KEUANGAN PT. PRATAMA WIDYA TBK PERIODE 2020-2023 Natalia, Erni Yanti; Br Purba, Neni Marlina; Yuliadi, Yuliadi; Pratiwi, Mariska Putri
JURSIMA Vol 12 No 2 (2025): Volume 12 Nomor 2 2025
Publisher : INSTITUT TEKNOLOGI DAN BISNIS INDOBARU NASIONAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47024/js.v13i1.985

Abstract

Kinerja keuangan adalah suatu analisis yang dilakukan untuk melihat sejauh mana suatu perusahaan telah melaksanakan dengan menggunakan aturan-aturan pelaksanaan keuangan secara baik dan benar. Penulis tertarik mengkaji bagaimana kinerja keuangan PT. Pratama Widya Tbk sejak perusahaan ini menawarkan sahamnya ke publik (go public) atau IPO di Bursa Efek Indonesia (BEI) pada tanggal 7 Februari 2020. Tujuannya untuk menilai kinerja keuangan PT. Pratama Widya Tbk sehingga mendapatkan gambaran kesehatan finansial selama empat tahun berturut-turut sejak IPO. Diharapkan hal ini dapat memberikan manfaat bagi pihak-pihak yang membutuhkan informasi ini untuk mengetahui kekuatan dan kelemahan PT. Pratama Widya Tbk melalui analisis rasio keuangan dan memberikan informasi bagi pengambilan keputusan. Data kuantitatif dengan pendekatan deskriptif diperoleh dari laporan keuangan dan dianalisis dengan rumus rasio-rasio keuangan. Hasil analisis kinerja keuangan menunjukkan bahwa kinerja keuangan PT. Pratama Widya Tbk menggunakan rasio Likuiditas, rasio Solvabilitas, rasio Aktivitas, rasio Profitabilitas selama 4 (empat) tahun berturut-turut yaitu tahun 2020, 2021, 2022, dan 2023 menunjukkan angka yang baik dan tren yang postif, ada juga yang mengalami peningkatan efisiensi operasional, serta kemampuan yang kuat untuk membayar bunga utang.
Co-Authors Arista, Anggia Aritonang, Hardiman Baru Harahap Br Purba, Neni Marlina Dama Mustika Erikka, Erikka Fatasya, Sykin Ferdianty, Marylin Friska Ginting, Atania Barbara Br Ika Mustika Jhon , Susan Beby La'bi, Windi Daun Marzulina, Evri Dwi Ningsih, Yustiniani Nopiana, Puspita Rama Noviyani Noviyani Patryn, Patryn Pratiwi, Mariska Putri Purba, Mortigor Afrizal Purba, Tiurniari simbolon, amril Sinaga, Novia Sitorus, David Humala Sugianto, Julita Suryani Suryani Suyanti Suyanti Tobing , Vargo Christian L. Tobing, Vargo Christian L. Wasiman, Wasiman Yuliadi Yuliadi Yupianti, Yupianti