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All Journal Nominal: Barometer Riset Akuntansi dan Manajemen Jurnal Pajak Indonesia (Indonesian Tax Review) J-MAS (Jurnal Manajemen dan Sains) Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan AKURASI: Jurnal Riset Akuntansi dan Keuangan JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI) JAZ: Jurnal Akuntansi Unihaz Akuntoteknologi : Jurnal Ilmiah Akuntansi dan Teknologi EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) Jurnal Abadimas Gorontalo Jurnal Akuntansi dan Governance AKSELERASI: Jurnal Ilmiah Nasional Jurnal Abdimas Sangkabira Akuntansi dan Teknologi Informasi JURNAL ILMIAH GLOBAL EDUCATION Jurnal Penelitian Inovatif Jurnal Gramaswara: Jurnal Pengabdian kepada Masyarakat Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Paradoks : Jurnal Ilmu Ekonomi International Journal of Asian Business and Management (IJABM) Indo-Fintech Intellectuals: Journal of Economics and Business Jurnal Riset Manajemen dan Ekonomi Jurnal RAK (Riset Akuntansi Keuangan) MULTIPLE: Journal of Global and Multidisciplinary Jurnal Aplikasi Perpajakan Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Jurnal Ilmiah Ekonomi dan Manajemen Journal of Macroeconomics and Social Development Prosiding Seminar Nasional dan Call Paper STIE Widya Wiwaha Neraca Manajemen, Akuntansi, dan Ekonomi PEDAMAS (Pengabdian Kepada Masyarakat) Jurnal Pengabdian Masyarakat dan Riset Pendidikan Jurnal Riset Mahasiswa Akuntansi Journal of Economic and Economic Education J-CEKI Ulil Albab Akurasi JIMEKA
Agustiningsih, Wulandari
Universitas Esa Unggul
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Analisis Implementasi PSAK 108 & PSAK 234 Pada PT Indofood CBP Sukses Makmur Tbk Mujitahid, Lalu Zainul Mujitahid; Komala, Ilhamni Intan; Putra, Komang Yudha Manggala; Rahmawati, Ida; Agustiningsih, Wulandari; Sani, Alfi
Jurnal Riset Mahasiswa Akuntansi Vol. 4 No. 4 (2024): Jurnal Riset Mahasiswa Akuntansi, Desember 2024
Publisher : Fakultas Ekonomi dan Bisnis Unram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/risma.v4i4.1398

Abstract

This study aims to examine the conformity of the Interim Financial Statements and Segment Reports published by PT Indofood CBP Sukses Makmur Tbk. with the applicable Statement of Financial Accounting Standards (PSAK). The research method used is content analysis with a qualitative approach. The data analyzed includes segment and interim financial statements for the first quarter of 2024. The results showed that the segment financial statements of PT Indofood CBP Sukses Makmur Tbk. have met the qualitative and quantitative requirements in accordance with PSAK 108 and PSAK 234. This research contributes to the understanding of the company's compliance with accounting standards and the importance of segment reporting in decision making by investors.
Analisis Perlakuan Akuntansi Psak No. 10 Atas Selisih Kurs dan Transaksi Mata Uang Asing pada PT Kalbe Farma Tahun 2022 Yumna Qoni’atun Sholihah; Aleesya Mae Danieela; Azhilatul Annisa Parasti; Azkira Taradiva Fadya Putri; Erviana Agustina; Wulandari Agustiningsih
JURNAL RISET MANAJEMEN DAN EKONOMI (JRIME) Vol. 3 No. 1 (2025): JURNAL RISET MANAJEMEN DAN EKONOMI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jrime-itb.v3i1.2802

Abstract

This research analyzes the management of foreign currency transactions and the impact of exchange rate differences on the financial statements of PT Kalbe Farma, a leading pharmaceutical company in Indonesia. Using a qualitative approach with literature study methods and secondary data analysis, this research focuses on the healthcare sector, which is understudied in the context of exchange rate fluctuation risk management. The results show that PT Kalbe Farma has implemented accounting treatments in accordance with PSAK No. 10 for foreign currency transactions. Exchange rate differences are recognized in the income statement, significantly impacting the company's financial position. Although the company has planned risk management strategies such as foreign currency purchases and intensive monitoring, it has not implemented a formal hedging policy. These findings are expected to provide valuable insights for PT Kalbe Farma in optimizing financial management amidst global foreign exchange market volatility.
Analisis Kesesuaian Pelaporan Keuangan Segmen dan Interim Berdasarkan PSAK 234, 108, IFRS 8, dan IAS 34: Studi Kasus PT Pertamina Geothermal Energy Tahun 2023 Noviana, Yulia; Aminah, Siti; Golvanika, Dervio; Kurniawan, Lalu; Sucipto, Mico; Agustiningsih, Wulandari
Journal of Macroeconomics and Social Development Vol. 2 No. 1 (2024): September
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/jmsd.v2i1.480

Abstract

Penelitian ini menimbulkan pelaporan keuangan segmen dan interim PT Pertamina Geothermal Energy tahun 2023 dengan standar yang berlaku, yaitu PSAK 234, PSAK 108, IFRS 8, dan IAS 34. Hasil analisis menunjukkan bahwa laporan keuangan perusahaan umumnya telah memenuhi standar yang ditetapkan, terutama dalam Mengungkapkan segmen terkait pendapatan, laba rugi, dan aset berdasarkan lokasi geografis dan jenis operasinya. Namun, beberapa area dapat ditingkatkan, seperti transparansi dalam penggunaan segmen informasi oleh manajemen untuk mengambil keputusan, serta menyebarkan peristiwa setelah tanggal pelaporan dan risiko yang dihadapi selama periode interim. Penelitian ini menyimpulkan bahwa meskipun PT Pertamina Geothermal Energy telah memenuhi sebagian besar persyaratan pelaporan, masih terdapat peluang untuk meningkatkan kualitas informasi yang disajikan.
PENINGKATAN KAPASITAS POKDARWIS MELALUI PELATIHAN ADMINISTRASI KEUANGAN DI SAKRA BARAT KABUPATEN LOMBOK TIMUR Hanani, Tri; Rizki, Novia; Agustiningsih, Wulandari; Hartini, Intan Juwita
Jurnal Abdimas Sangkabira Vol. 5 No. 1 (2024): Jurnal Abdimas Sangkabira, Desember 2024
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/abdimassangkabira.v5i1.1309

Abstract

The tourism sector is one of Indonesia's leading sectors. Pokdarwis is a community group that voluntarily cares about managing and improving regional tourism. Pokdarwis often receive funds for activities that must be managed and accounted for properly, including Pokdarwis of Rensing Sakra Barat Village. This community service activity aims to increase the capacity of Human Resources of Pokdarwis Sakra Barat, East Lombok Regency, through financial administration training. With this training, Pokdarwis is expected to be able to carry out complete and structured financial administration so that all finances are recorded and reported correctly. The activity was carried out for one day, on May 21, 2024, attended by the management and members of Pokdarwis at the culinary market, a local tourist spot they currently manage. The community service team presented material and examples of financial administration by linking the actual situation according to what was conveyed by Pokdarwis members. From the evaluation results, the management and members of Pokdarwis stated that the activity provided sufficient understanding and expressed satisfaction with the activity facilities.
THE INFLUENCE OF INFORMATION TECHNOLOGY UTILIZATION, WORK EXPERIENCE, SKILLS, AND INCENTIVES ON THE EFFECTIVENESS OF ACCOUNTING INFORMATION SYSTEMS AT THE BADAN PUSAT STATISTIK (BPS) OF WEST NUSA TENGGARA PROVINCE Widowati, Syagita Dimesia; Lestari, Baiq Anggun Hilendri; Agustiningsih, Wulandari
Prosiding Seminar Nasional dan Call Paper STIE Widya Wiwaha Vol 3 No 1 (2024): International Seminar Proceedings and Call for Paper STIE Widya Wiwaha
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32477/semnas.v3i1.1092

Abstract

In the current digital era, information systems play a crucial role in the operations and decision-making processes of organizations. This study aims to examine the influence of information technology utilization, work experience, skills, and incentives on the effectiveness of accounting information systems at Badan Pusat Statistik (BPS) of West Nusa Tenggara Province. The primary focus of this research is to identify how these factors contribute to the effectiveness of accounting information systems. The study employs a quantitative method, using primary data collected through questionnaires. The data analysis method used is multiple linear regression (PLS-SEM) with SmartPLS 4 software. The results indicate that the variables of work experience, skills, and incentives have a positive and significant impact on the effectiveness of accounting information systems, while the utilization of information technology has a negative and significant effect on the effectiveness of accounting information systems.
THE INFLUANCE OF FINANCIAL BEHAVIOR, FINANCIAL LITERACY, AND FINANCIAL TECHNOLOGY ON THE PERFOMANCE OF MSMEs IN MATARAM CITY Natasha, Octavia; Hilendri, Baiq Anggun; Agustiningsih, Wulandari
Prosiding Seminar Nasional dan Call Paper STIE Widya Wiwaha Vol 3 No 1 (2024): International Seminar Proceedings and Call for Paper STIE Widya Wiwaha
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32477/semnas.v3i1.1096

Abstract

The research analyze influence of financial behavior, financial literacy, and financial technology on the performance of Mataram City MSMEs. The method used is a quantitative approach with surveys as a data collection technique. The population of this research is MSME actors who own MSME businesses in Mataram City, with a sample taken randomly of 100 respondents. The collected data was analyzed using multiple linear regression to test the relationship between variables. Temun shows that financial behavior has no significant effect on the performance of MSMEs in Mataram City, financial literacy has no effect on the performance of Mataram City, and financial technology has a positive influence on the performance of MSMEs in Mataram City. The results of this research emphasize the importance of strengthening financial behavior, financial literacy and financial technology to support MSME performance and better economic growth.
ANALISIS PELAPORAN KEUANGAN SEGMEN SEBAGAI ALTERNATIF INFORMASI PADA KEPUTUSAN INVESTOR DITINJAU DARI KESESUAIANNYA BERDASARKAN PSAK 5 PADA PT KIMIA FARMA TBK TAHUN 2019-2023 Annisa Amalia; Ananda Dimas Aditya; Dina Sabina Fatmawati; Eka Cahaya Sukma; Anak Agung Ngurah Agung Adi Rama Putra Dalem; Wulandari Agustiningsih
Jurnal Ilmu Akuntansi Vol 7 No 2 (2024): JAZ:JURNAL AKUNTANSI UNIHAZ
Publisher : Universitas Prof.Hazairin,SH Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32663/xym6am81

Abstract

This research aims to see the suitability of PT Kimia Farma Tbk segment reporting with PSAK No. 5 and the implications for financial statement users, particularly investors. Employing a qualitative descriptive method and utilizing secondary data from the 2019-2023 segment reports, the analysis was conducted in accordance with PSAK No. 5 and the ten percent significance technique to assess segment feasibility. The research findings indicate that PT Kimia Farma Tbk segment financial reporting adheres to PSAK No. 5 both qualitatively and quantitatively. The 10% threshold was applied to revenue, profit or loss, and assets. Total reported segment revenue reaches >75% of total revenue, so no additional segments are needed. PT Kimia Farma Tbk financial statements generally comply with PSAK No. 5. However, the company does not provide overall segment reconciliation and does not disclose geographic segments, as these do not align with its business processes. Segment reporting offers a clear view of a company performance, influencing investors decisions regarding fund allocation, management performance evaluation, and assessments of company transparency. This enables investors to make more informed and prudent investment decisions.
Meningkatkan Kesadaran Pentingnya Pendidikan Tinggi Melalui Sosialisasi dan Motivasi Siswa Sekolah Menengah Atas di Lombok Timur rizki, novia; Hanani, Tri; Priyambodo, Victoria Kusumaningtyas; Sukma, Paradisa; Agustiningsih, Wulandari; Noviawan, Lalu Andika; Prasedya, Tusta Citta Ihtisan Tri; Kartikasari, Nungki
Jurnal Gramaswara: Jurnal Pengabdian kepada Masyarakat Vol. 4 No. 3 (2024): Jurnal Gramaswara: Jurnal Pengabdian kepada Masyarakat
Publisher : Faculty of Cultural Studies, Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.gramaswara.2024.004.03.02

Abstract

Human resources are considered high quality when they have a high level of education. Human resources with a high level of education are expected to be able to respond to the challenges of the times and keep up with global developments in information technology. Higher education is education that is pursued after completing high school. The purpose of the community service activity is to raise awareness of the importance of higher education through socialization and motivation of high school students in East Lombok. The activity method involves three stages: initial observation, implementation of the activity, and evaluation of the activity results. The results indicate that participants felt the socialization and motivation materials presented provided insights into higher education, interactive presentation of materials, and assistance in understanding career choices to determine their major in higher education. In terms of motivation, participants felt more interested in continuing their education to higher education after participating in the socialization and motivation activities. Keywords: human resources; higher education; motivation
Pengaruh Profitabilitas, Likuiditas, Solvabilitas, Pertumbuhan Perusahaan Dan Ukuran Perusahaan Terhadap Nilai Perusahaan Rina Aprianti; Wulandari Agustiningsih
J-CEKI : Jurnal Cendekia Ilmiah Vol. 3 No. 6: Oktober 2024
Publisher : CV. ULIL ALBAB CORP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jceki.v3i6.5564

Abstract

Perusahaan menjadi salah satu perkembangan ekonomi saat ini yang dapat dilihat dari pasar modal. Memaksimalkan nilai perusahaan sangatlah penting. Terlihat bahwa semakin tinggi nilai perusahaan maka semakin tinggi pula harga jualnya, maka tingginya nilai perusahaan dapat memaksimalkan kemakmuran pemegang saham. Penelitian ini bertujuan untuk mengetahui pengaruh Profitabilitas (ROA), Likuiditas (CR), Solvabilitas (DER), Pertumbuhan Perusahaan dan Ukuran Perusahaan terhadap Nilai Perusahaan. Yang menggunakan teknik pengambilan sampel purposive sampling. Data yang di gunakan dalam penelitian ini yaitu data sekunder yang di peroleh dari Bursa Efek Indonesia (BEI). Penelitian ini menggunakan 56 data dan memiliki sampel 105 perusahaan pada sub sektor aneka industri yang terdaftar di Bursa Efek Indonesia (BEI) periode 2019-2021. Teknik analisa data yang digunakan yaitu analisis regresi berganda. Dengan menggunakan spss 27, hasil dari pengolahan data menunjukan bahwa Profitabilitas (ROA), Likuiditas (CR), Solvabilitas (DER), Pertumbuhan Perusahaan dan Ukuran Perusahaan terhadap Nilai Perusahaan berpengaruh secara simultan terhadap nilai perusahaan pada sub sektor aneka industri. Profitabilitas tidak berpengaruh terhadap nilai perusahaan. Likuiditas tidak berpengaruh terhadap nilai perusahaan. Solvabilitas dan pertumbuhan perusahaan tidak berpengaruh terhadap nilai perusahaan. Sedangkan ukuran perusahaan berpengaruh negatif terhadap nilai perusahaan.
Pengaruh Kinerja Keuangan dan Ukuran Perusahaan terhadap Nilai Perusahaan dengan Pengungkapan Corporate Sosial Responsibility sebagai Variabel Moderasi Aprillia Anggraeni; Wulandari Agustiningsih
ULIL ALBAB : Jurnal Ilmiah Multidisiplin Vol. 2 No. 3: Februari 2023
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jim.v2i3.1369

Abstract

The purpose of this study is to determine the determinants of financial performance and firm size on company value in the banking sector listed on the Indonesia Stock Exchange in 2019-2021 using the purposive sampling test method, with CSR disclosure as the moderator variable. There are 20 companies in the banking industry that meet the criteria with a sample size of 60. This study utilizes multiple linear analysis methods with secondary data types. The results of this study indicate that the relationship between financial performance and firm size has a simultaneous effect on company value. Financial perfiormance has no significant impact on company value,firm size has significant positif mpact on company value. CSR cannot strengthen the relationship between financial performance and company value, while CSR cannot strengthen the relationship between firm size and company value. This is because the large size of the company, the more people will pay attentionn to the social programs implemented so that the greater the CSR is carried out.
Co-Authors AA Sudharmawan, AA Adinda Melati Aleesya Mae Danieela Alfadhila, Dinda Amelia Putri, Indah Anak Agung Ngurah Agung Adi Rama Putra Dalem Ananda Dimas Aditya Andika Noviawan, Lalu Anggraini, Cindy ANISA FATMAWATI Aprillia Anggraeni Arsita , ⁠Meisi Aulia Ramdanis Aulia, Irma Azhilatul Annisa Parasti Azkira Taradiva Fadya Putri Bahiy Muhammad Tsaqif Baskara, Ika Berlian, Endah Septina Candradewi, Ida Ayu Prabashinta Cindy Anggraini Damayanti, Maharani Putri Dewi Rispawati Dewi, I Gusti Ayu Laksmini Sintia Dhea Mayzulianda Putri Dhesma Yana Dina Sabina Fatmawati Eka Cahaya Sukma Elawati Endang Faridah Eny Purwaningsih, Eny Erviana Agustina Fadhila Fauzi, Khairunnisa Syifa Fahmiati Fahri, Muhamad Ferdaus, Nadia Nuril Feryansyah, Feryansyah Firdausi, Deni Karunia Fitriya Nur Indah Sari Gebrina Riski Ghazi Altof Ayyasy Golvanika, Dervio Hairuzzami, Baiq Arnita Hanani, Tri Hartini, Intan Juwita Hellen Desiyanti Hermanto, Hermanto Hilendri, Baiq Anggun Huyasin, Yasifa I Gusti Ayu Kamalapatrisa Ida Ayu Lestari IDA RAHMAWATI Intan Juwita Hartini Irmayanti, Lisa Isroah Isroah Kartikasari, Nungki Kembang, Lale Puspita Khaerul Umam Khotmi, Herawati Kinanti , Kania Fitria Komala, Ilhamni Intan Komang Artrilens Astiti Kurniawan, Lalu Lestari, Baiq Anggun Hilendri Magfirrahtunnisa, Hanum Mawadatullaela, Mawadatullaela Menik Indrati Mujitahid, Lalu Zainul Mujitahid Mutia Hawaristika Nadia Nuril Ferdaus Nadya, Ria Cindy Natasha, Octavia NINA HERLINA Noviana, Yulia Noviyati Nurnaningsih, Dwi Nurul Dwi Aprilia Oksyah , Ian Gibran Paradisa Sukma Prasedya, Tusta Citta Ihtisan Tri Priyambodo, Victoria K. Priyambodo, Victoria Kusumaningtyas Purwaningsih, Eny Putra, Komang Yudha Manggala Rahayu, Saras Tri Rahnaen, Feryadi Ramadhani, Nisfi Reni Anggriani, Reni Rina Aprianti Rizki, Novia Robith Hudaya Sabila, Vina Sani, Alfi Septiani, Natasya Dwi Siti Aminah Siti Rahmaliani Sri Maryanti Sri Pancawati Martiningsih, Sri Pancawati Stevylian, Keren Sucipto, Mico Syabrina Octavia Tanjung, Inda Yani Tita Yuliyanti Tri Puspa Oktaviani , ⁠I Gusti Ayu Komang Valencia Lauwrenza Wardiningsih, Reny Widi Zohriana Widowati, Syagita Dimesia Yeldi Dwi Genadi Yumna Qoni’atun Sholihah Yunitasari, Nur Ajizah Yusuf, Akmal