Article Per Year (5 Year)
p-Index From 2020 - 2025
0.751
P-Index
This Author published in this journals
All Journal Akuntansi: Jurnal Riset Ilmu Akuntansi Jurnal Media Akademik (JMA) Jurnal Akuntansi Keuangan Dan Perpajakan
Desinta Leba
Unknown Affiliation
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

Published : 4 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 4 Documents
Search

 1 
Penerapan Sistem Informasi Akuntansi Pada Perusahaan Shopee Aya Soraya; Desinta Leba; Irda Agustin Kustiwi
Akuntansi Vol. 3 No. 1 (2024): Maret : Jurnal Riset Ilmu Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v3i1.1457

Abstract

The Implementation of Accounting Information Systems (AIS) has become a crucial foundation for leading e-commerce companies such as Shopee in managing their financial and operational transactions. This paper explores the implementation of AIS at Shopee, outlining its benefits, challenges, and its impact on operational efficiency. Shopee integrates sophisticated accounting systems to manage transactions, inventory, and financial reporting. The use of cutting-edge technology in AIS facilitates process automation, speeds up transaction recording, and enhances data accuracy. The implementation of AIS also enables in-depth real-time analysis, providing essential insights for quick and accurate decision-making. Despite its significant benefits, the implementation of AIS is not without challenges. Managing sensitive data, ensuring information security, and regulatory compliance are crucial aspects that require careful handling. System integration also demands investment in time, resources, and employee training to maximize its potential. Overall, the implementation of AIS at Shopee has opened doors to substantial operational efficiency. Despite facing specific challenges, the use of AIS has solidified Shopee's position as an e-commerce industry leader, enabling sustained innovation, growth, and competitive advantage.
PENGARUH UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA Desinta Leba; Dila Selvia; Nurul Laily Oktaviani; Veronica Erva Yorinda; Via Wahyuningtyas; Devi Alita Solehsi
Jurnal Media Akademik (JMA) Vol. 2 No. 1 (2024): JURNAL MEDIA AKADEMIK Edisi Januari
Publisher : PT. Media Akademik Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62281/v2i1.69

Abstract

Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh ukuran Perusahaan terhadap manajemen laba pada Perusahaan jasa keuangan yang terdaftar di Bursa Efek Indonesia. Populasi yang diambil dalam penelitian ini berjumlah 4 perusahaan. Data penelitian diambil dari laporan keuangan Perusahaan Jasa Keuangan tahun 2022 serta asset pendapatan yang terdaftar di bursa efek Indonesia. Terdapat beberapa model untuk mengukur manajemen laba akrual, namun di dalam peneilitan ini peneliti menggunakan model Jones yang dimodifikasi untuk mengukur manajemen pendapatan yang masih harus dibayar (Joe & Ginting, 2022). Hasil peneilitian ini menunjukan bahwa kecil atau besarnya ukuran perusahaan mampu mempengaruhi tingkat manajemen laba, sehingga ukuran perusahaan berpengaruh terhadap manajemen laba.
Pembandingan Kinerja Menggunakan Rasio Keuangan Pada Perusahaan Sektor Energi Yang Terdaftar DI BEI Periode 2019 – 2023 Cholis Hidayati; Desinta Leba; Maria Dinda A; Allysia Safira P. P; Lisa Lavenia; Hanum Cheffi A
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 1 No. 3 (2025): Januari - Maret
Publisher : GLOBAL SCIENTS PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jakp.v1i3.175

Abstract

This research aims to analyze and compare the financial performance of energy sector companies listed on the Indonesia Stock Exchange for the period 2019 to 2023. The research sample consists of five companies: ABMM, ADRO, CNKO, MEDC, and INDY. The analysis used is financial ratios such as the current ratio, short-term ratio, average age of receivables, inventory turnover ratio, fixed asset turnover ratio, total asset turnover ratio, total debt to total assets, time interest rate, fixed cost coverage, and profit. margins. This will do. ROA, ROE, PER, dividend yield, dividends. These companies faced complex challenges and dynamics during the study period, including the COVID-19 pandemic and energy transition trends. This research provides insight into the financial health of energy sector companies in Indonesia. Overall, the majority of companies show a trend of improving performance in 2023, indicating good adaptation to market conditions and the effectiveness of operational strategies implemented.
Penerapan Sistem Informasi Akuntansi Pada Perusahaan Shopee Aya Soraya; Desinta Leba; Irda Agustin Kustiwi
Akuntansi Vol. 3 No. 1 (2024): Maret : Jurnal Riset Ilmu Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v3i1.1457

Abstract

The Implementation of Accounting Information Systems (AIS) has become a crucial foundation for leading e-commerce companies such as Shopee in managing their financial and operational transactions. This paper explores the implementation of AIS at Shopee, outlining its benefits, challenges, and its impact on operational efficiency. Shopee integrates sophisticated accounting systems to manage transactions, inventory, and financial reporting. The use of cutting-edge technology in AIS facilitates process automation, speeds up transaction recording, and enhances data accuracy. The implementation of AIS also enables in-depth real-time analysis, providing essential insights for quick and accurate decision-making. Despite its significant benefits, the implementation of AIS is not without challenges. Managing sensitive data, ensuring information security, and regulatory compliance are crucial aspects that require careful handling. System integration also demands investment in time, resources, and employee training to maximize its potential. Overall, the implementation of AIS at Shopee has opened doors to substantial operational efficiency. Despite facing specific challenges, the use of AIS has solidified Shopee's position as an e-commerce industry leader, enabling sustained innovation, growth, and competitive advantage.
Co-Authors Allysia Safira P. P Aya Soraya Cholis Hidayati Devi Alita Solehsi Dila Selvia Hanum Cheffi A Kustiwi, Irda Agustin Lisa Lavenia Maria Dinda A Nurul Laily Oktaviani Veronica Erva Yorinda Via Wahyuningtyas