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All Journal Jurnal Riset Ekonomi dan Akuntansi Jurnal Media Akademik (JMA)
Soputan Sylvia Setyani
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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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Evaluasi Sistem Informasi Akuntansi Persediaan Barang Dalam Meningkatkan Pengendalian Internal Pada Percetakan Isma Kreasindo Soputan Sylvia Setyani; Zahra Febriana Taufiq; Irda Agustin Kustiwi
Jurnal Riset Ekonomi dan Akuntansi Vol. 2 No. 1 (2024): March : JURNAL RISET EKONOMI DAN AKUNTANSI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jrea-itb.v2i1.1311

Abstract

This research was conducted at Isma Kreasindo, a printing services company in Surabaya. In this research, the evaluation of the raw material inventory accounting information system uses SAS 94 as the basis for the research. From the evaluation results, it can be concluded that the internal control system and accounting information system at Isma Kreasindo have not been implemented properly. It can be seen from the dual duties between the admin section and the warehouse section. There is also a duplication of the purchasing department with the inventory control department. So there is no guarantee regarding monitoring of raw material stock in the warehouse.
PENGARUH CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA Febrianti Novita; Riska Septi Ariani; Selma Nevira Shinta Putri; Soputan Sylvia Setyani; Allysia Safira Putri Palevy
Jurnal Media Akademik (JMA) Vol. 1 No. 1 (2023): JURNAL MEDIA AKADEMIK
Publisher : PT. Media Akademik Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62281/JMA/v1i1.11

Abstract

Jurnal Pengaruh Corporate Governance Terhadap Manajemen Laba memiliki tujuan untuk mengetahui bagaimana praktik manajemen laba berhubungan dengan tata kelola perusahaan. Penelitian ini menganalisis faktor-faktor seperti kepemilikan institusional, kepemilikan manajemen, kepemilikan asing, dan keberadaan komisaris independen. Penemuan menunjukkan bahwa kepemilikan manajerial dan kepemilikan asing mempengaruhi praktik manajemen laba, sementara kepemilikan manajerial dan kepemilikan asing mempengaruhi praktik manajemen laba.
Co-Authors Allysia Safira Putri Palevy Febrianti Novita Kustiwi, Irda Agustin Riska Septi Ariani Selma Nevira Shinta Putri Zahra Febriana Taufiq