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All Journal Wawasan : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Jurnal Riset Ekonomi dan Akuntansi Jurnal Media Akademik (JMA)
Selma Nevira Shinta Putri
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

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Evaluasi Sistem Informasi Akuntasi Penjualan Dalam Meningkatkan Pengendalian Internal Pada PT. Centra Nusa Indonesia Selma Nevira Shinta Putri; Anindya Frysa Irsyadi; 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.v2i1.1317

Abstract

This research aims to evaluate the Sales Accounting Information System at PT. Celntra Nusa Indah. PT. Celntra Nusa Indonesia is a company operating in the field of coal trading (Coal Trading). From the evaluation results of the Sales Accounting Information System, it was obtained. Sales Accounting Information System at PT. Celntra Nusa Indonesia is good but still has several weaknesses. This can be seen from the clear organizational structure, but there are still weaknesses, namely that there is a combination of functions and responsibilities as follows: The cashier section which also doubles as the accounting section. The combination of these two functions can provide opportunities for employees to commit fraud by changing the accounting records to cover up the fraud. done. Division of duties and responsibilities at PT. Celntra Nusa Indonesia still has shortcomings. This can be based on research results which show that there is a division and implementation of duties and responsibilities that are not appropriate as follows: The billing department should be in charge of making extraordinary billing reports and collecting bills from customers. This is because the billing department receives proof of receipt of the invoice from the customer, where information is provided regarding the date it was received, the amount of payment and the time the invoice was paid. If this is done by the invoice department, it is still not completed. Because the invoice department has made daily billing reports.
Peranan Digital Economy dalam Menilai Keakuratan Data Output Keuangan: Studi Kasus Cafe Harman Nadya Andreyanto; Anindya Frysa Irsyadi; Selma Nevira Shinta Putri; Maria Yovita R. Pandin
Jurnal Riset Ekonomi dan Akuntansi Vol. 2 No. 2 (2024): June : 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.v2i2.1894

Abstract

This research was carried out at Cafe Harman to determine the role of the digital economy in assessing the accuracy of financial output data at Cafe Harman. The methodology used is qualitative, using primary data sources, to collect data through interviews and documentation. The research results found show that Kasir Pintar has the features needed by Cafe Harman to develop its business because the features of Kasir Pintar have more accurate data output.
Analisis Fundamental Makro dan Fundamental Mikro Terhadap Nilai Perusahaan Dengan Struktur Modal, Kinerja Keuangan, dan Struktur Kepemilikan Dengan Variabel Intervening Pada Perusahaan Makanan dan Minuman Yang Terdaftar di BEI Selma Nevira Shinta Putri; Hwihanus Hwihanus
Wawasan : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Vol. 2 No. 3 (2024): Juli : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan
Publisher : Fakultas Teknik Universitas Maritim AMNI Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58192/wawasan.v2i3.2268

Abstract

This research aims to analyze the influence of macro and micro fundamental factors on company value with capital structure, financial performance and ownership structure as intervening variables. This research uses a purposive sampling method with the help of Smart PLS 4 software. The data source used in this research is secondary data, namely the annual financial reports of food and beverage companies for 2020-2022 obtained from the official IDX website or obtained directly from the company website. The results of this research show that there are 8 hypotheses that are rejected and 5 hypotheses that are accepted. Macro fundamentals do not have a significant effect on capital structure, financial performance, ownership structure, company value. Micro fundamentals have a significant effect on financial performance, capital structure and company value.
Analysis Of Financial Report Fraud Through The Pentagon Fraud Approach Nadya Andreyanto; Selma Nevira Shinta Putri; Hwihanus Hwihanus
Wawasan : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Vol. 2 No. 3 (2024): Juli : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan
Publisher : Fakultas Teknik Universitas Maritim AMNI Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58192/wawasan.v2i3.2269

Abstract

The purpose of the meta-analysis in this study is to explain and prove the relationship between Pentagon Fraud and Financial Report Fraud. The articles used in this meta-analysis were collected through electronic journals. There are five journals that can be studied qualitatively. The results show that previous research studies concluded that pressure and opportunities cause fraud in financial reports. Researchers found a weakness in previous research: the pressure variable focused too much on financial targets. So few people pay attention to external pressure.
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.
PERAN MAHASISWA MAGANG DALAM PENGUATAN PENGARSIPAN DAN DIGITALISASI AKUNTANSI DI PT TOITSU Selma Nevira Shinta Putri
Jurnal Media Akademik (JMA) Vol. 3 No. 7 (2025): JURNAL MEDIA AKADEMIK Edisi Juli
Publisher : PT. Media Akademik Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62281/v3i7.2537

Abstract

Pelaksanaan magang di PT Toitsu berlangsung selama empat bulan pada semester genap 2025/2026 dengan tujuan utama memperkuat sistem pengarsipan dan digitalisasi akuntansi perusahaan. Kegiatan magang ini dirancang dalam tiga tahapan, yaitu tahap persiapan, tahap pelaksanaan, dan tahap evaluasi. Pada tahap persiapan, mahasiswa melakukan identifikasi kebutuhan perusahaan, penyusunan dokumen formal, serta perencanaan kerja yang terfokus pada pengarsipan dan digitalisasi akuntansi. Selama tahap pelaksanaan, mahasiswa terlibat aktif dalam penginputan transaksi keuangan, pengelolaan dokumen elektronik, rekonsiliasi data, serta optimalisasi penggunaan sistem akuntansi berbasis teknologi informasi. Mahasiswa juga berperan dalam mengidentifikasi kendala operasional, seperti keterbatasan sumber daya manusia dalam penggunaan sistem digital, dan memberikan rekomendasi perbaikan yang relevan. Pada tahap evaluasi, dilakukan penilaian kinerja, refleksi pengalaman, serta penyusunan laporan akhir sebagai bentuk pertanggungjawaban. Hasil magang menunjukkan bahwa kontribusi mahasiswa mampu meningkatkan efisiensi, keamanan, dan keteraturan pengelolaan data keuangan perusahaan. Selain memberikan manfaat bagi perusahaan, magang ini juga memperkaya pengalaman praktis serta kesiapan mahasiswa menghadapi tantangan dunia kerja modern.
Co-Authors Allysia Safira Putri Palevy Anindya Frysa Irsyadi Febrianti Novita Hwihanus Hwihanus Kustiwi, Irda Agustin Maria Yovita R. Pandin Nadya Andreyanto Riska Septi Ariani Soputan Sylvia Setyani