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Strategi Pencegahan Kecurangan Akademik Mahasiswa Akuntansi Pada Program Magang Industri Rezky Oktaviahidayanti Syamsul; Muhammad Ramadhan Slamet; Diah Amalia; Febrina Wulandari; Yunisha Anjali Rahma; Wiansri Syahmawuli
JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Vol 11 No 1 (2023): Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis - Juli 2023
Publisher : Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaemb.v11i1.4691

Abstract

The aims of this study are 1) to identify the factors that are the root cause of the vulnerability of academic fraud committed by Perguruan Tinggi ABC accounting students on administrative internship documents in the form of soft files, and 2) determine strategies to prevent acts of academic fraud committed by Perguruan Tinggi ABC accounting students. on the internship administrative documents in the form of soft files. The type of research is descriptive research. The data collection method used in this research is the method brainstorming. The results of this study are 1) the factors causing academic fraud committed by Perguruan Tinggi ABC accounting students on internship administrative documents in the form of soft files, namely man, material, measurement, method, machine and mother nature; and 2) The strategy formulated to prevent acts of academic fraud committed by Perguruan Tinggi ABC accounting students on internship administrative documents in the form of soft files is to prepare staff specialfor internship administration, design applications for internships, monitor regularly between Internship Supervisors and Supervisors, make documents and technical guide videos, and helpdesk related to the internship program.
Business Process Improvement Melalui Pengembangan Teknologi Informasi Pada UMKM Tangan Diatas Kota Batam Diah Amalia; Shinta Wahyu Hati; Dwi Amalia Purnamasari; Banu Failasuf; Jessica Olifia; Vina Kholisa Dinuka; Fandy Bestario Harlan
JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Vol 11 No 1 (2023): Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis - Juli 2023
Publisher : Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaemb.v11i1.5372

Abstract

The purpose of the research is to adjust and apply inventory planning in accounting and inventory control, to identify and evaluate inventory management problems as well as making a Web-Based Goods Inventory Application Prototype in the culinary field of Batam City TDA. The research method is a qualitative approach method and the Business Process Improvement Framework method and a Web-Based Goods Management Application Prototype using the Waterfall model. The process of collecting data through surveys and interviews. The research results are (1) the application of the inventory recording method has not used the perpetual method. The respondent's inventory valuation method uses the First in First out Method. Inventory measurement for respondents only recorded the cost of purchasing inventory so that it was not in accordance with PSAK No.14. Disclosure of inventories to respondents is presented in the financial statements, namely the balance sheet and income statement so that they are in accordance with PSAK No.14 (Revised 2015); (2) In the operational management of inventory in the warehouse, there are business processes for requesting goods in the Warehouse that are still not effective, business processes for receiving raw materials that are not yet effective and optimal, business processes for returning materials or goods from warehouses to suppliers due to non-conformance of goods, and sales business processes materials to users who are not yet effective. Researchers compile and submit Warehousing Operational Standards, it is hoped that the management from Curry Up, Jomtri, Baabaa Kambing can implement the SOP; (3) Researchers create a Web-Based Inventory Application Prototype using the Waterfall model with the stages of needs analysis and system design.
Peran Ekonomi Islam dalam Mengatasi Judi Online Diah Amalia; Ine Azizah; Monicha Dewi Anggraeni; Naifa Nur Marischa; Salsabila Meydiawanti; Zahra Tazkia; Edi Suresman
Journal of Islamic Economics and Finance Vol. 3 No. 2 (2025): Mei: Journal of Islamic Economics and Finance
Publisher : STIKes Ibnu Sina Ajibarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59841/jureksi.v3i2.2542

Abstract

This study aims to analyze the role of Islamic economics in regulating online gambling which is increasingly popular among Indonesian people, even Muslims. This study uses a qualitative method with a literature study approach to analyze the impact of online gambling and offers solutions based on Islamic economic principles. The data collected in this study were analyzed by reading, reviewing, and summarizing the results of previous studies that have been conducted on the influence of learning motivation on academic achievement in economics subjects. The results of the study indicate that online gambling damages five main aspects of the maqashid sharia, namely religion, soul, mind, property, and descendants. To overcome this problem, Islamic economics offers an approach to Islamic financial literacy education, economic empowerment through Islamic microfinance institutions such as Baitul Maal wat Tamwil (BMT), and strengthening government regulations in prohibiting and supervising online gambling practices. This study recommends collaboration between the government, financial institutions, and Islamic organizations to increase public awareness, strengthen spiritual values, and create halal economic opportunities as a more productive alternative. Thus, the application of Islamic economic principles is expected to be able to create a just, prosperous, and free society from online gambling practices.
What Factors Influence The Profitability Of Firms In Indonesia? Evidence From The Industrial Firms Listed On The Indonesia Stock Exchange Lusiana Sartika; Diah Amalia
E-Jurnal Akuntansi Vol. 35 No. 10 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this study is to determine the effect of liquidity, interest coverage ratio, leverage, taxation aspects, non-debt tax shield, and asset tangibility on the profitability of industrial companies listed on the Indonesia Stock Exchange. This study employs a quantitative method, using the annual financial statements of industrial companies listed on the IDX as the object of study for the period from 2018 to 2022. The research sample employs a purposive sampling method, consisting of 185 participants. The study uses descriptive analysis and multiple linear regression. The results of the partial test study indicate that liquidity, leverage, and asset tangibility hurt profitability. The interest coverage ratio has a positive effect on profitability. Taxation aspects and Non-Debt Tax Shield do not effect profitability. The results of the simultaneous test indicate that liquidity, interest coverage ratio, leverage, taxation aspects, NDTS, and asset tangibility effect profitability.