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All Journal Journal of Applied Finance & Accounting SEIKO : Journal of Management & Business Owner : Riset dan Jurnal Akuntansi Madani: Jurnal Pengabdian Masyarakat dan Kewirausahaan Balance: Jurnal Ekonomi
Pangestu, Krisnawati Yeni
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Economics, Econometrics & Finance Social Sciences Other

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Optimasi Proses Akuntansi di PT Wajah Baru Perkasa: Magang Mandiri Butar-Butar, Dea Tiara Monalisa; Pangestu, Krisnawati Yeni
Madani: Jurnal Pengabdian Masyarakat dan Kewirausahaan Vol. 3 No. 1 (2024): Oktober 2024
Publisher : LPPM Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/madani.v3i1.9934

Abstract

This article discusses the Independent Internship experience at PT Wajah Baru Perkasa, a cement distributor in Batam, with a focus on accounting and finance. The internship activities included recording transactions, preparing financial statements, managing receivables, payroll processing, and optimizing the ERP system. The objective of this internship was to improve the efficiency and accuracy of the company's financial management. The results of this internship showed positive contributions to the company's operations, with several recommendations being implemented. This experience has strengthened the author's skills in facing professional challenges in the field of accounting and finance.
EXAMINING BOARD CHARACTERISTICS AND INTEGRATED REPORTING QUALITY: INSIGHT FROM ESG-FOCUSED FIRMS IN INDONESIA Butar-butar, Dea Tiara Monalisa; Pangestu, Krisnawati Yeni; Itan, Iskandar
Journal of Applied Finance and Accounting Vol. 11 No. 2 (2024): Publish on December 2024
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/jafa.v11i2.12426

Abstract

This research aims to look at Indonesian firms and see whether there's a connection between board traits and the quality of their integrated reporting. This study analyzes 52 listed firms from the environmental, social, and governance (ESG) index between 2019 and 2022 using linear regression with panel data to test its assumptions. The data was acquired from annual reports of Indonesian corporations. The acquired empirical data clearly shows that gender diversity appears to significantly improve the integrated reporting quality. Also noteworthy is that board size, independence, and CEO duality are not significantly related. This study has several practical implications in addition to its theoretical implications. Managers, shareholders, and policymakers should take note of these findings, as they are particularly relevant. Therefore, stakeholders should evaluate the precision of disclosure when deciding on the best reporting approach. A more accurate assessment of risk, less stock volatility, more long-term value for shareholders, and an improved company reputation are all outcomes of this. Corporate social responsibility and sustainability literature is lacking, which this article seeks to remedy. It fills a gap in the literature by providing more information about ESG company-specific integrated reporting and corporate governance. This study has important implications for professionals and practitioners who want to raise the bar on the quality of their integrated reports.
Pengaruh Penerapan Sistem Odoo pada PT. Great Dynamic Indonesia Rosana, Jackie; Pangestu, Krisnawati Yeni; Tiffany, Evellyn Try; Chrisna, Chrisna; Suhardjo, Iwan
SEIKO : Journal of Management & Business Vol 6, No 2.1 (2023)
Publisher : Program Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/sejaman.v6i2.4608

Abstract

Tujuan yang ingin dicapai dalam penelitian ini adalah untuk mengevaluasi keberhasilan dalam implementasi sistem ERP, faktor – faktor yang mempengaruhi tingkat keberhasilan implementasi sistem, keuntungan dan kekurangan yang dihasilkan dari penerapan sistem serta dampak penerapan sistem ERP terhadap kinerja keuangan perusahaan. Sebagai studi kasus dalam penelitian ini adalah PT. Great Dynamic Indonesia. PT. Great Dynamic Indonesia ini merupakan salah satu perusahaan yang bergerak di bidang penjualan peralatan dan perlengkapan perangkat keras industri yang berlokasi di Batam, Kepulauan Riau, Indonesia. Perusahaan ini telah mengimplementasi sistem OpenERP “Odoo” sejak tahun 2012. Metode yang digunakan untuk penelitian adalah metode kualitatif. Metode kualitatif adalah suatu prosedur pencatatan untuk menggambarkan atau melukiskan keadaan objek yang diteliti berdasarkan fakta yang ada. Teknik pengumpulan data menggunakan wawancara di lapangan kepada para informan penelitian. Hasil luaran yang dihasilkan adalah artikel tentang evaluasi tingkat keberhasilan dalam menjalankan sistem OpenERP Odoo yang berjudul “Pengaruh Penerapan Sistem Odoo pada PT. Great Dynamic Indonesia”. Kata Kunci: sistem; laporan keuangan; ODOO.
Pengungkapan Aset Biologis, Ekonomi Global dan Hilirisasi Dapatkah Dewan Mendorong Pertumbuhan Berkelanjutan di Industri Agrikultur Suhardjo, Iwan; Suparman, Meiliana; Rosana, Jackie; Pangestu, Krisnawati Yeni; Rahman, Padli
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 4 (2024): Artikel Research Oktober 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i4.2269

Abstract

Indonesia is an agricultural country where the agricultural sector contributes significantly to GDP. The agricultural sector also plays an important role in providing employment, making it one of the important sectors in the country's economic growth. The purpose of this study is to investigate the impact of biological asset disclosure, downstream practices, and global economic factors on the sustainable growth of agricultural companies in Indonesia, as well as to test the role of board education background in moderation. The research method uses panel data analysis of annual reports of agricultural companies on the Indonesia Stock Exchange (2017-2022) with regression using SPSS Statistics 27. The results show that biological asset disclosure has a significant negative impact on sustainable growth, while downstream practices and global economic factors make significant positive contributions. Meanwhile, the board's educational background was found not to moderate the relationship between biological asset disclosure, downstream, and the global economy on the level of sustainable growth. This study provides in-depth insights into the factors affecting sustainable growth in the Indonesian agricultural corporate sector, with practical implications for corporate strategy and agricultural sector policy.
Analysis of Sharia Bank Financial Reports on Industrial Accounting Instruments Rosana, Jackie; Jessica, Jessica; Pangestu, Krisnawati Yeni; Shelsy, Shelsy; Simdy, Vivian; Dewi, Sari
Jurnal Ekonomi Balance Vol. 20 No. 1 (2024): June 2024
Publisher : Perpustakaan dan Penerbitan Unismuh Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jeb.v20i1.15327

Abstract

This research aims to analyze accounting instruments in the financial reports of PT Bank Syariah Indonesia Tbk (BSI) and classify the types of instruments based on the social requirements pyramid. The research method uses quantitative analysis by reviewing BSI's financial reports for the 2020-2022 period. Data is analyzed to identify murabahah, istishna, ijarah receivables, as well as mudharabah and musyarakah financing. The research results show that murabahah, istishna and ijarah receivables experience significant changes from year to year. In 2020, Murabahah receivables amounting to 86,564,664 million rupiah, increased to 98,333,857 million rupiah in 2021, and 120,700,195 million rupiah in 2022. Istishna receivables showed a decrease from 607 million rupiah in 2020 to 131 million rupiah in 2022. receivables Ijarah also experienced fluctuations with a total of 23,917 million rupiah in 2020, decreasing to 1,653 million rupiah in 2022. Mudharabah and musyarakah financing also showed a changing trend, with mudharabah financing falling from 2,598,787 million rupiah in 2020 to 1,001,957 million rupiah in 2022, while musyarakah financing increased from 50,896,175 million rupiah in 2020 to 66,450,946 million rupiah in 2022. The conclusion of this research states that BSI has fulfilled its economic, legal and ethical responsibilities in accordance with the pyramid of social requirements. The classification of financial instruments shows that mudharabah and musyarakah are included in the sharia-based category, while ijarah, istishna, and murabahah are included in the sharia compliance category. These findings show that BSI operates in accordance with sharia financial principles, making a positive contribution to national economic development and community welfare
Co-Authors Chrisna, Chrisna Dea Tiara Monalisa Butar-Butar Iskandar Itan, Iskandar Jessica Jessica Rahman, Padli Rosana, Jackie Sari Dewi Shelsy, Shelsy Simdy, Vivian Suhardjo, Iwan Suparman, Meiliana Tiffany, Evellyn Try