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All Journal Al-MIKRAJ: Jurnal studi Islam dan Humaniora Journal of Trends Economics and Accounting Research Jurnal Keilmuan Teknologi Informasi dan Ilmu Manajemen
Yulianti, Wiwit Rohaeni
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Computer Science & IT Control & Systems Engineering 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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Implementasi Sistem Informasi Akuntansi Pada Umkm Pabrik Tempe Bapak Welas Depok Romadhona, Puspita; Yulianti, Wiwit Rohaeni
AL-MIKRAJ Jurnal Studi Islam dan Humaniora (E-ISSN 2745-4584) Vol 5 No 01 (2024): Al-Mikraj, Jurnal Studi Islam dan Humaniora
Publisher : Pascasarjana Institut Agama Islam Sunan Giri Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37680/almikraj.v5i01.6149

Abstract

This study aims to determine the implementation of accounting information systems in Micro, Small, and Medium Enterprises (MSMEs) with respondents from Mr. Welas Tempe Factory in Depok. The type of research used is a case study. Data collection methods in this study are interviews, observations, and documentation. The data analysis method uses a descriptive analysis method with a qualitative approach. The results of data analysis and discussion of this study indicate that Mr. Welas Tempe Factory still uses recording and is only limited to incoming and outgoing money so that Mr. Welas Tempe Factory cannot carry out the application and readiness of the implementation of the accounting information system due to lack of knowledge about accounting and limited human resources who manage bookkeeping.
Analisis Perlakuan Akuntansi Terhadap Aktiva Tetap Pada PT. Agung Podomoro Land Tbk Yulianti, Wiwit Rohaeni; Romadhona, Puspita
AL-MIKRAJ Jurnal Studi Islam dan Humaniora (E-ISSN 2745-4584) Vol 4 No 02 (2024): Al-Mikraj, Jurnal Studi Islam dan Humaniora
Publisher : Pascasarjana Institut Agama Islam Sunan Giri Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37680/almikraj.v4i02.5259

Abstract

Along with the times, the need for information and the quality of financial reports is increasing. Financial statements provide an overview of the company's financial condition that is important for shareholders and other stakeholders. The company aims to improve shareholder welfare through optimal profit generation. One important component in the financial statements is fixed assets, which has a big role in business operations, especially in the property sector such as PT Agung Podomoro Land Tbk. This study aims to analyze the accounting treatment of fixed assets at PT Agung Podomoro Land Tbk. The method used is descriptive analysis of secondary data from the company's financial statements. The results showed that PT Agung Podomoro Land Tbk applies the straight-line method for depreciation of fixed assets with the appropriate useful life. The company also follows PSAK No. 16 on the termination and disposal of fixed assets. Information regarding the value of fixed assets presented in the financial statements has been clearly disclosed, including additions, subtractions, and reclassifications of assets. The implication of this study shows the importance of proper fixed asset management to ensure the accuracy of financial statements and effective decision making.
Pengaruh Kinerja Keuangan Dan GCG Terhadap Financial Distress Pada Perusahaan Sektor Energi yang Terdaftar di BEI Tahun 2020-2023 Pratama, Flower Indah; Marginingsih, Ratnawaty; Yulianti, Wiwit Rohaeni
Journal of Trends Economics and Accounting Research Vol 6 No 1 (2025): September 2025
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jtear.v6i1.2231

Abstract

The growth of power generation in Indonesia has seen a 72% increase in capacity over the past decade, reflecting significant improvements in Indonesia's energy sector. In addition, commodity price fluctuations and high investment needs require companies in the energy sector to effectively manage financial risks well through optimal financial performance and good corporate governance implementation. This study aims to determine the effect of financial performance proxied by (ROA and DER) and good corporate governance proxied by (independent commissioners and institutional ownership) on financial distress in energy sector companies listed on the Indonesia Stock Exchange for the period 2020-2023. This study uses quantitative statistical methods with multiple linear regression approaches through the SPSS program. The study findings indicate that financial performance proxied by ROA and DER partially affects financial distress, each with a significance value of 0.000. Conversely, partially, good corporate governance proxied by independent commissioners produced a sig value of 0.358 and institutional ownership proportion with a sig value of 0.589, indicating that both indicators did not affect financial distress in energy sector companies listed on the IDX for the 2020-2023 period. However, simultaneously, financial performance and good corporate governance have an impact on financial distress in energy sector companies listed on the Indonesia Stock Exchange for the 2020-2023 period with a sig value of 0.000 and an adjusted R Square value of 87.9%.
Analisis Perlakuan Akuntansi Terhadap Aktiva Tetap Pada PT. Agung Podomoro Land Tbk Yulianti, Wiwit Rohaeni; Romadhona, Puspita
AL-MIKRAJ Jurnal Studi Islam dan Humaniora Vol. 4 No. 02 (2024): Al-Mikraj, Jurnal Studi Islam dan Humaniora
Publisher : Pascasarjana Institut Agama Islam Sunan Giri Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37680/almikraj.v4i02.5259

Abstract

Along with the times, the need for information and the quality of financial reports is increasing. Financial statements provide an overview of the company's financial condition that is important for shareholders and other stakeholders. The company aims to improve shareholder welfare through optimal profit generation. One important component in the financial statements is fixed assets, which has a big role in business operations, especially in the property sector such as PT Agung Podomoro Land Tbk. This study aims to analyze the accounting treatment of fixed assets at PT Agung Podomoro Land Tbk. The method used is descriptive analysis of secondary data from the company's financial statements. The results showed that PT Agung Podomoro Land Tbk applies the straight-line method for depreciation of fixed assets with the appropriate useful life. The company also follows PSAK No. 16 on the termination and disposal of fixed assets. Information regarding the value of fixed assets presented in the financial statements has been clearly disclosed, including additions, subtractions, and reclassifications of assets. The implication of this study shows the importance of proper fixed asset management to ensure the accuracy of financial statements and effective decision making.
Implementasi Sistem Informasi Akuntansi Pada Umkm Pabrik Tempe Bapak Welas Depok Romadhona, Puspita; Yulianti, Wiwit Rohaeni
AL-MIKRAJ Jurnal Studi Islam dan Humaniora Vol. 5 No. 01 (2024): Al-Mikraj, Jurnal Studi Islam dan Humaniora
Publisher : Pascasarjana Institut Agama Islam Sunan Giri Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37680/almikraj.v5i01.6149

Abstract

This study aims to determine the implementation of accounting information systems in Micro, Small, and Medium Enterprises (MSMEs) with respondents from Mr. Welas Tempe Factory in Depok. The type of research used is a case study. Data collection methods in this study are interviews, observations, and documentation. The data analysis method uses a descriptive analysis method with a qualitative approach. The results of data analysis and discussion of this study indicate that Mr. Welas Tempe Factory still uses recording and is only limited to incoming and outgoing money so that Mr. Welas Tempe Factory cannot carry out the application and readiness of the implementation of the accounting information system due to lack of knowledge about accounting and limited human resources who manage bookkeeping.
Pengaruh Rasio Aktivitas Dan Leverage Terhadap Pertumbuhan Laba Perusahaan Makanan Dan Minuman Tahun 2022-2024 Zahara, Sheka; Marginingsih, Ratnawaty; Yulianti, Wiwit Rohaeni
Jurnal Keilmuan Teknologi Informasi dan Ilmu Manajemen (Justifi) Vol 5 No 2 (2025): JURNAL JUSTIFI
Publisher : Jurnal Keilmuan Teknologi Informasi dan Ilmu Manajemen (Justifi)

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Pertumbuhan laba merupakan salah satu indikator penting dalam menilai kinerja keuangan perusahaan, karena semakin besar laba yang diperoleh maka semakin baik pula kinerja perusahaan tersebut. Kondisi rasio keuangan yang sehat juga berkontribusi pada peningkatan pertumbuhan laba. Penelitian ini bertujuan untuk menganalisis pengaruh Rasio Aktivitas dan Leverage, baik secara parsial maupun simultan, terhadap pertumbuhan laba. Metode penelitian yang digunakan adalah pendekatan kuantitatif dengan analisis statistika. Populasi penelitian mencakup 83 perusahaan subsektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia (BEI) periode 2022–2024. Teknik pengambilan sampel dilakukan dengan purposive sampling, sehingga diperoleh 39 perusahaan dengan periode pengamatan tiga tahun, menghasilkan total 117 data observasi. Hasil penelitian menunjukkan bahwa Rasio Aktivitas tidak berpengaruh secara parsial terhadap pertumbuhan laba, demikian pula Leverage tidak memberikan pengaruh parsial terhadap pertumbuhan laba. Selain itu, hasil analisis simultan juga menunjukkan bahwa Rasio Aktivitas dan Leverage secara bersama-sama tidak berpengaruh terhadap pertumbuhan laba pada perusahaan subsektor makanan dan minuman di BEI.
Co-Authors Pratama, Flower Indah Puspita Romadhona Ratnawaty Marginingsih Zahara, Sheka