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All Journal JAM Jurnal Riset Mahasiswa Akuntansi (JRMA) JURNAL AKUNTANSI DAN MANAJEMEN MUTIARA MADANI Competitive Jurnal Akuntansi dan Keuangan Studi Akuntansi dan Keuangan Indonesia (SAKI) Nusantara Science and Technology Proceedings Jurnal PKM Manajemen Bisnis PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi IIJSE Jurnal Pengabdian Masyarakat SENSASI Seminar Nasional Pariwisata dan Kewirausahaan (SNPK)
R. Muh. Syah. Arief Atmaja Wijaya
Universitas Pembangunan Nasional Veteran Jawa Timur
Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Medicine & Pharmacology Social Sciences Other

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EVALUASI SISTEM AKUNTANSI PENGELUARAN KAS KECIL PADA PT. VARIA USAHA BETON Iieva Suryananingtys; R. Muh. Syah. Arief Atmaja Wijaya
JURNAL AKUNTANSI DAN MANAJEMEN MUTIARA MADANI Vol 11 No 1 (2023): Jurnal Akuntansi dan Manajemen Mutiara Madani
Publisher : SEKOLAH TINGGI ILMU EKONOMI NGANJUK

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59330/ojsmadani.v11i1.145

Abstract

The purpose of this study are to comprehend the design of the PT Varia Usaha Beton petty cash expenditure accounting system and examine the validity of Mulyadi's (2016) evaluation of the system. In this study, only qualitative data were gathered. This study employed a descriptive method of inquiry. The study's conclusions demonstrate that PT Varia Usaha Beton's petty cash expenditure accounting system agrees with Mulyadi's (2016) evaluation. There are, however, a number of items that are still out of compliance with the aspects introduced at PT Varia Usaha Beton, including documentation, records, and internal control.
Penerapan Pengendalian Internal atas Sistem Pengeluaran Kas pada PT. Varia Usaha Beton Anty Wulandari; R. Muh. Syah Arief Atmaja Wijaya
JURNAL AKUNTANSI DAN MANAJEMEN MUTIARA MADANI Vol 11 No 1 (2023): Jurnal Akuntansi dan Manajemen Mutiara Madani
Publisher : SEKOLAH TINGGI ILMU EKONOMI NGANJUK

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59330/ojsmadani.v11i1.146

Abstract

The business must be able to handle every aspect of its operations and attempts to solve any issues in order to stay current with advances in the industrial field. Any decisions that affect a company's money or assets must be managed. One of the assets of the business that has to be handled is cash. Cash is vulnerable to deception since it contains qualities that may be readily transferred. Cash carries the danger of fraud, especially employee dishonesty. This research aims to determine whether internal control at PT. Varia Usaha Beton over the cash distribution system conforms with the COSO concept of internal control. COSO is the Committee of Sponsoring Organizations of the Treadway Commission. This study adopted a qualitative descriptive methodology, and data were gathered through observation, interviews, and documentation. The findings of this study show that PT. Varia Usaha Beton's internal control over its cash disbursement system has shown to be fairly successful. This is so that all of the internal control requirements set out by COSO, including control environment, risk assessment, control activities, information and communication, and monitoring, have been met by the firm.
Pengungkapan Lingkungan sebagai Mediator Kinerja Keuangan dan Kinerja Lingkungan Terhadap Nilai Perusahaan Fadhiatus Zahro; Tantina Haryati; R. Muh. Syah Arief Atmaja Wijaya
Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol 16 No 2 (2024): Special Issue
Publisher : Faculty of Economics and Business, University of Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/permana.v16i2.455

Abstract

Riset ini bertujuan untuk membuktikan dampak kinerja lingkungan dan kinerja keuangan terhadap nilai perusahaan melalui pengungkapan lingkungan pada sektor industri barang konsumsi yang tercatat dalam daftar Bursa Efek Indonesia (BEI) 2018-2023. Teknik pengambilan sampel yaitu purposive sampling. Metode analisis yang diterapkan ialah analisis jalur dengan menggunakan perangkat lunak SPSS versi 26. Studi ini membuktikan kinerja lingkungan ataupun pengungkapan lingkungan tidak memberikan dampak terhadap nilai perusahaan, sedangkan kinerja keuangan berdampak positif terhadap nilai perusahaan. Selain itu, pengungkapan lingkungan tidak dipengaruhi oleh kinerja keuangan, namun kinerja lingkungan menunjukkan dampak positif terhadap pengungkapan lingkungan. Pengungkapan lingkungan tidak berhasil memediasi kinerja keuangan dan kinerja lingkungan terhadap nilai perusahaan.
Fluctuating Fund-Balance System as Control of Petty Cash Disbursements Based on Accounting Information System Rohim, Nadhira Irfanaja; Wijaya, Raden Muhammad Syah Arief Atmaja
Studi Akuntansi dan Keuangan Indonesia Vol 7 No 2 (2024): Studi Akuntansi dan Keuangan Indonesia (SAKI)
Publisher : Universitas Prasetiya Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21632/saki.7.2.111-119

Abstract

This research aims to describe the importance of accounting information systems in controlling the petty cash disbursements of hotel companies. This research method uses a descriptive qualitative approach. The location of this research is Hotel X, a three-star hotel in Surabaya. Data collection methods in this research used interviews, observation, and documentation. The research data analysis technique consists of stages of data collection, data presentation, data reduction, verification, and conclusion. The accounting information system at Hotel X implements two systems for controlling petty cash disbursements based on the petty cash fund holder, namely petty cash disbursements by the front office petty cash fund holder and petty cash disbursements by the general cashier petty cash fund holder. The fluctuating fund-balance system provides a well-structured system for hotel companies to control petty cash disbursements. The implications of this research, regarding the fluctuating fund-balance system in controlling petty cash disbursements, can influence business actors in making it easier to record transactions more accurately and transparently. The limitations of this research lie in the location of the research conducted at a three-star hotel company, making it possible to have differences in systems that exist in other star hotel companies.
Literature Review: Regarding Stock Returns in Initial Public Offerings Condro Widodo; R. Muh Syah Arief Atmaja Wijaya; Arief Budiman; Vicky Vendy; Diarany Sucahyati; Muhammad Aditya Bahruna; Farrel Sabililillah; Alifia Putri P.
Nusantara Science and Technology Proceedings 8th International Seminar of Research Month 2023
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/nstp.2024.4158

Abstract

This research aims to conduct a literature review of previous research on factors that influence stock returns at the time of an IPO. This literature review uses nine articles from 2017-2022 in the journal database. This literature review finds factors influencing stock returns during initial public offerings, intellectual capital disclosure, company growth opportunities, research and development (R&D), underwriter reputation, market conditions, percentage of shares offered, and profitability. Future researchers should enrich the journal database further for perfect literature reviews.
PEMANFAATAN APLIKASI PEMBUKUAN UNTUK MENINGKATKAN MANAJEMEN KEUANGAN KELOMPOK TANI BAHARI KARYA Chrisna Putra Bayu; R. Muh. Syah Arief Atmaja Wijaya
Jurnal Pengabdian Masyarakat SENSASI Vol. 3 No. 02 (2023): Jurnal Pengabdian Masyarakat SENSASI
Publisher : Faculty of Economics and Bussiness, UPN "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/sensasi.v3i02.2

Abstract

Kegiatan pendampingan ini memiliki tujuan untuk memberikan bantuan dalam melakukan pengelolaan pembukuan yang efektif dengan menggunakan aplikasi pembukuan kepada mitra kegiatan pengabdian masyarakat ini, yaitu Kelompok Tani Bahari Karya. Mitra masih menggunakan pembukuan yang sangat sederhana dan kurang teratur, serta tidak memberikan keterangan yang jelas untuk setiap transaksi.. Hal ini berdampak pada manajemen keuangan karena sulit untuk menganalisis kondisi keuangan usaha tersebut. Untuk mengatasi masalah tersebut, dibentuk program pendampingan tentang pemanfaatan aplikasi pembukuan melalui smartphone dengan menggunakan aplikasi Akuntansiku. Program ini dilakukan dengan metode pendampingan secara langsung ke mitra berupa demonstrasi dan pelatihan terkait cara penggunaan aplikasi, lalu diakhiri dengan evaluasi. Hasil dari kegiatan menunjukkan respon positif dari mitra, yang dengan antusias menerima pendampingan yang telah diberikan. Program ini berhasil meningkatkan wawasan dan pengetahuan Kelompok Tani Bahari Karya dalam menyusun pembukuan untuk usahatani mereka.
Analysis of Online Travel Agent Receivables Procedures with VHP Accounting Information Systems (Case Study at XYZ Hotel) Aribah Drajat, Nabilah; Wijaya, Raden Muhammad Syah Arief Atmaja
Jurnal Riset Mahasiswa Akuntansi Vol. 12 No. 2 (2024): JURNAL RISET MAHASISWA AKUNTANSI VOLUME 12 NOMOR 2 TAHUN 2024
Publisher : Fakultas Ekonomika dan Bisnis Universitas PGRI Kanjuruhan Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21067/jrma.v12i2.10512

Abstract

The rapid development of technology is being used well by various sectors, one of which is the hotel services sector in the operational activities of a company. At XYZ Hotels, an accounting information system in the VHP (Visual Hotel Program) is used for recording processes, making payments, and predicting income receivables from Online Travel Agent (OTA) to be well managed. Problems sometimes occur in the procedures for recording and payment of OTA receivables, so there needs to be a plain and standard procedure to serve as a guide. Therefore, this research explains the procedure of OTA receivables with the Accounting Information System VHP (case study at XYZ Hotel). This research was started in January until May 2024 to explain the procedures for OTA receivables with the Accounting Information System VHP (case study at XYZ Hotels). This research used qualitative research methods with data collection techniques using observation, interviews, library research, and documentation. The results of this research are that the procedure for recording and payment of OTA receivables using the VHP has been running well because the system supports it and the website of the OTA makes it easy to reconcile or match data.
Full Costing vs Traditional Costing Which One is Better For Manufacturing Company Vania Sharon Ardelia Satmono; Sri Trisnaningsih; Raden Muhammad Syah Arief Atmaja Wijaya
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 3 (2025): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v8i3.7826

Abstract

This study aims to determine and analyze the analysis of the calculation of cost of production using the full costing method in determining the selling price at PT. Sutrajaya Indahtama. This research uses a comparative descriptive method with a qualitative approach to compare the calculation of cost of goods produced between the traditional method and the full costing method at PT Sutrajaya Indahtama. Data were collected through interviews, observations, and documentation. The analysis was conducted by identifying cost components, calculating total production costs, and comparing the efficiency and profitability of each method through financial ratio analysis and operational cost efficiency. The results showed that the calculation of cost of goods manufactured (COGS) using the full costing method resulted in a higher figure than the traditional method used by PT Sutrajaya Indahtama. The traditional method does not reflect the total cost as a whole because it does not include all indirect cost components. The application of the full costing method provides a more accurate picture of production costs, increases cost efficiency from the previous 43%, and helps companies identify and control waste. In addition, this method contributes to the improvement of the company's profitability, by preventing hidden losses due to underpricing and increasing the Return on Assets value.
Professional Judgment Auditor dalam Menentukan Kecukupan Bukti Audit atas Akun Pendapatan Pada KAP SS Rosyidah, Alim Matur; Wijaya, Raden Muhammad Syah Arief Atmaja
Akuntansi dan Manajemen Vol. 20 No. 2 (2025): Jurnal Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jam.v20i2.352

Abstract

This study aims to obtain empirical evidence regarding the application of professional judgment by auditors in assessing the sufficiency of audit evidence on revenue accounts to prevent the risk of material misstatement. This study uses a qualitative approach with a case study at KAP SS. Data was collected through semi-structured interviews with two auditors. The results of the study indicate that revenue accounts have a high risk of misstatement, thus requiring the application of careful judgment. Auditors consider various factors in determining the sufficiency of evidence, such as materiality level, audit risk, economic conditions, as well as the size and characteristics of transactions. The audit procedures used include substantive testing and control testing with adjustments to procedures based on identified risks. The application of professional judgment is also reinforced through a system of supervision and collaboration among auditors. This study emphasizes that professional judgment plays an important role in making appropriate audit decisions, maintaining the integrity of financial statements, and ensuring that the evidence obtained is sufficient, relevant, and reliable in supporting the auditor's opinion.
ANGGARAN BERBASIS PRO GENDER BUDGETING DITINJAU DARI KEPEMIMPINAN DAN LEGISLATIF PEREMPUAN Suci Nurul Khotimah; R. Muh. Syah Arief Atmaja Wijaya
Seminar Nasional Pariwisata dan Kewirausahaan (SNPK) Vol. 5 (2026): MEI
Publisher : Sahid University Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36441/snpk.vol5.2026.484

Abstract

Penelitian ini bertujuan untuk menelaah peran perempuan dalam kepemimpinan dan keterlibatan anggota legislatif perempuan dalam mendorong anggaran berbasis gender di tingkat pemerintah daerah. Metode yang digunakan adalah melakukan penelitian literatur dengan meninjau berbagai literatur, termasuk buku, jurnal, dan laporan penelitian yang berkaitan dengan kepemimpinan perempuan, partisipasi politik, dan pengelolaan anggaran yang sesuai dengan gender. Metode analisis deskriptif-kualitatif digunakan untuk mengidentifikasi, membandingkan, dan mensintesis hasil penelitian sebelumnya. Hasil penelitian menunjukkan bahwa secara teoritis, perempuan yang memegang posisi pemimpin dan perwakilan di lembaga legislatif memiliki kemampuan untuk mendorong kebijakan yang lebih responsif terhadap gender. Namun, faktor institusional, budaya politik, kapasitas fiskal, dan komitmen pemerintah daerah memengaruhi seberapa kecil pengaruh tersebut dalam praktiknya.
Co-Authors Alexa Nora Soraya Alifia Putri P. Alim Matur Rosyidah Anty Wulandari Aribah Drajat, Nabilah Arief Budiman Chrisna Putra Bayu Condro Widodo, S.E., M.S.A Diah Hari Suryaningrum Diarany Sucahyati Fadhiatus Zahro Faizah Mahdiyyah Fiddien Farrel Sabililillah Haryati, Tantina Iieva Suryananingtys Melati Cahyaning Meylina Amelia Ardi Muhammad Aditya Bahruna Munari, Munari Rohim, Nadhira Irfanaja Rosyidah, Alim Matur Sri Trisnaningsih Suci Nurul Khotimah Vania Sharon Ardelia Satmono Vicky Vendy Zidan Ardiansyah