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All Journal Jurnal Mutiara Ilmu Akuntansi Jurnal Riset Rumpun Ilmu Ekonomi (JURRIE) Akuntansi: Jurnal Riset Ilmu Akuntansi Jurnal Media Akademik (JMA)
Reginata Saharany Kustanti
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Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Potensi Blue Economy Pada Sektor Perikanan Dalam Meningkatkan Pendapatan UMKM : Studi Kasus Tambak Mulia Samudra Sidoarjo Reginata Saharany Kustanti; Josephine Elliska Dinata; Anisa Lailatul Nikmah; Maria Yovita R.Pandin
Akuntansi Vol. 3 No. 2 (2024): Juni: 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.v3i2.1991

Abstract

The potential of marine resources in the fisheries sector has become a general illustration in developing the blue economy to encourage economic growth in Indonesia. The aim of the research is to determine the potential for a blue economy through fisheries sector businesses in fish farms that cultivate seaweed and milkfish. This research was carried out in Tambak Mulia Samudra, Sidoarjo Regency, East Java. This research uses primary and secondary data which is analyzed using a descriptive-qualitative approach. The research results show that there is waste processing and two environmentally friendly pond cultivation management systems in the marine ecosystem. The implementation of seaweed cultivation has also regulated the water area based on the carrying capacity of the water, so that it can produce optimal seaweed production, display cultivation components by protecting the water area and increasing economic welfare by opening employment opportunities for coastal communities.
DAMPAK IMPLEMENTASI SISTEM INFORMASI AKUNTANSI PADA UMKM DI SURABAYA Reginata Saharany Kustanti; Josephine Elliska Dinata; Irdha Agustin
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/v2i1.34

Abstract

Perkembangan teknologi di zaman ini berkembang sangat pesat dalam bidang sosial hingga bidang ekonomi. Hal ini banyak dimanfaatkan masyarakat indonesia sebagai mata pencaharian terutama di kota Surabaya, salah satunya yaitu membangun usaha kecil yang mempunyai keberhasilan mulai dari kenaikan penjualan,  kenaikan  modal  usaha dan  kenaikan  laba  usaha. Usaha kecil yang dimaksud ialah Usaha Mikro Kecil Menengah dimana usaha ini bergerak dibidang ekonomi yang dilakukan oleh perorangan atau badan usaha yang bukan anak perusahaan baik dimiliki secara langsung atau tidak langsung. Membangun usaha ini perlu mengimplementasikan sistem informasi akuntansi dengan tujuan meningkatkan kinerja penjualan dan laba. Penelitian ini menggunakan penelitian kepustakaan (library research). Hasil penelitian menunjukkan bahwa implementasi pengetahuan sistem informasi akuntansi berpengaruh positif pada kinerja UMKM.
THE EFFECTS OF INFLATION AND USD EXCHANGE RATE ON COMPANY RETURNS IN INDONESIA Reginata Saharany Kustanti; Josephine Elliska Dinata
Jurnal Media Akademik (JMA) Vol. 2 No. 6 (2024): JURNAL MEDIA AKADEMIK Edisi Juni
Publisher : PT. Media Akademik Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62281/v2i6.511

Abstract

This paper provides a comprehensive examination of the effects of inflation and USD exchange rate changes on company returns in Indonesia. It delves into the intricate relationship between these macroeconomic variables and their implications for corporate performance within the Indonesian context. The study reveals that inflation, as measured by the consumer price index (CPI), can stimulate economic growth while imposing cost pressures on businesses across various sectors. Additionally, fluctuations in the USD exchange rate significantly influence company returns, with export-oriented industries benefiting from a weaker IDR and import-dependent sectors facing challenges during currency appreciation. The tourism and hospitality sectors are highly sensitive to currency fluctuations, with a weaker IDR attracting more foreign tourists and boosting tourism revenues. Effective risk management strategies, including hedging against currency fluctuations and diversifying revenue streams, are essential for companies to mitigate the impact of inflation and exchange rate volatility on their profitability. Policymakers play a crucial role in maintaining exchange rate stability and implementing measures to support businesses affected by currency movements, ensuring sustainable economic growth and development in Indonesia.
Perbandingan Kinerja Keuangan Perusahaan Pulp dan Kertas di Indonesia Devi Alita Solehsi; Reginata Saharany Kustanti; Mukhamad Sholikudin; Yunia Six Putri Hermanto; Muhammad Nabil Fatwa; Cholis Hidayati
Jurnal Mutiara Ilmu Akuntansi Vol. 3 No. 4 (2025): Oktober: Jurnal Mutiara Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v3i1.3590

Abstract

The paper industry plays a crucial role in supporting the economy, particularly in Indonesia, through the printing, packaging, and export-import sectors. However, technological advancements have introduced new challenges, demanding companies to manage resources efficiently and improve financial performance. This research adopts a descriptive comparative method, analyzing the financial performance of five pulp and paper companies: PT Indah Kiat Pulp & Paper Tbk, PT Alkindo Naratama Tbk , PT Suparma Tbk, PT Fajar Surya Wisesa Tbk, and PT Toba Pulp Lestari Tbk. The study uses financial reports from 2019 to 2023 and evaluates liquidity, solvency, profitability, and activity ratios. Results indicate that INKP demonstrates the best liquidity, SPMA excels in activity efficiency, and SPMA also leads in solvency ratios. INKP records the highest profitability. Major challenges include raw material price fluctuations, market demand shifts, and sustainability requirements. The study concludes that to enhance competitiveness, companies should improve asset management and optimize financial structures. This approach aims to help firms face industry competition and seize future opportunities.
Potensi Blue Economy Pada Sektor Perikanan Dalam Meningkatkan Pendapatan UMKM : Studi Kasus Tambak Mulia Samudra Sidoarjo Reginata Saharany Kustanti; Josephine Elliska Dinata; Anisa Lailatul Nikmah; Maria Yovita R.Pandin
Akuntansi Vol. 3 No. 2 (2024): Juni: 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.v3i2.1991

Abstract

The potential of marine resources in the fisheries sector has become a general illustration in developing the blue economy to encourage economic growth in Indonesia. The aim of the research is to determine the potential for a blue economy through fisheries sector businesses in fish farms that cultivate seaweed and milkfish. This research was carried out in Tambak Mulia Samudra, Sidoarjo Regency, East Java. This research uses primary and secondary data which is analyzed using a descriptive-qualitative approach. The research results show that there is waste processing and two environmentally friendly pond cultivation management systems in the marine ecosystem. The implementation of seaweed cultivation has also regulated the water area based on the carrying capacity of the water, so that it can produce optimal seaweed production, display cultivation components by protecting the water area and increasing economic welfare by opening employment opportunities for coastal communities.
Hubungan Antara Green Accounting, Efisiensi Sumber Daya, dan Pelaporan Keberlanjutan Sustainability Management Accounting: Tinjauan Sistematis Annisa Rahma Qur’aini; Reginata Saharany Kustanti; Via Wahyuningtyas; Dinata, Josephine Elliska; Maria Yovita R. Pandin
Jurnal Riset Rumpun Ilmu Ekonomi Vol. 4 No. 2 (2025): Oktober: Jurnal Riset Rumpun Ilmu Ekonomi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurrie.v4i2.6090

Abstract

The increasing global pressure for environmental sustainability has encouraged companies to adopt socially and ecologically responsible business practices. Green accounting has emerged as a strategic approach to integrate environmental information into corporate decision-making and reporting. This study aims to explore and analyze the relationship between green accounting, resource efficiency, and sustainability reporting within the framework of sustainability management accounting. The research employs a systematic review approach of 50 studies sourced from Google Scholar and the Wiley Online Library. The findings affirm that green accounting functions not only as an environmental recording system but also as a strategic management tool that supports operational efficiency and holistic sustainability reporting.
PENERAPAN AKUNTANSI KAS DALAM MENINGKATKAN TRANSPARASI KEUANGAN TERHADAP ELOC KITCHEN Reginata Saharany Kustanti; Via Wahyuningtyas; Sri Rahayuningsih
Jurnal Media Akademik (JMA) Vol. 3 No. 11 (2025): JURNAL MEDIA AKADEMIK Edisi November
Publisher : PT. Media Akademik Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62281/6e48ee35

Abstract

Penelitian ini ditujukan untuk mengevaluasi implementasi sistem akuntansi kas demi meningkatkan transparansi keuangan di Eloc Kitchen, sebuah restoran yang mengalami kesulitan dalam manajemen keuangan akibat tingginya volume transaksi. Metode yang digunakan dalam penelitian ini bersifat deskriptif dengan pendekatan mixed method yang mengombinasikan pengamatan langsung, wawancara, pengisian kuesioner, dan kajian literatur demi mengumpulkan informasi menyeluruh tentang praktik pencatatan kas. Temuan penelitian mengungkapkan bahwa Eloc Kitchen telah mengadopsi sistem akuntansi kas secara manual melalui pencatatan harian dan ringkasan bulanan, yang dapat menggambarkan situasi keuangan usaha meskipun tetap dalam bentuk yang sederhana. Hasil penelitian menunjukkan bahwa penerapan akuntansi kas memberikan dampak positif bagi transparansi finansial, namun ada beberapa kelemahan nyata seperti keterbatasan pada standar pencatatan, risiko kesalahan manusia, tidak adanya pemisahan antara pencatat dan penjaga kas, serta akses informasi keuangan yang terbatas. Penelitian ini menyimpulkan bahwa pengembangan sistem akuntansi kas berbasis teknologi, peningkatan kapasitas sumber daya manusia, dan penerapan pemisahan tugas merupakan langkah strategis untuk memperkuat transparansi keuangan serta mendukung keberlangsungan usaha di tengah persaingan industri kuliner yang semakin ketat.
Co-Authors Anisa Lailatul Nikmah Annisa Rahma Qur’aini Cholis Hidayati Devi Alita Solehsi Dinata, Josephine Elliska Irdha Agustin Josephine Elliska Dinata Maria Yovita R. Pandin Maria Yovita R.Pandin Muhammad Nabil Fatwa Mukhamad Sholikudin SRI RAHAYUNINGSIH Via Wahyuningtyas Yunia Six Putri Hermanto