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All Journal Jurnal Mutiara Ilmu Akuntansi Riset Ilmu Manajemen Bisnis dan Akuntansi Neraca Manajemen, Akuntansi, dan Ekonomi Ekonomi Keuangan Syariah dan Akuntansi Pajak Jurnal Bisnis, Ekonomi Syariah dan Pajak
Devina Shava Amalia
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Mathematics Other

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PENGARUH PENGELOLAAN KEUANGAN UANG SAKU PENGGEMAR K-POP TERHADAP PEMBELIAN MERCHANDISE K-POP PADA MAHASISWA AKUNTANSI 2022. Devina Shava Amalia; Hwihanus, Hwihanus
Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi Vol. 9 No. 1 (2024): Musytari : Neraca Manajemen, Akuntansi, dan Ekonomi
Publisher : Cahaya Ilmu Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.8734/musytari.v9i1.6209

Abstract

Globalisasi telah membuat interaksi antar bangsa-bangsa didunia menjadi begitu terbuka seolah tanpa batas. Korean wave merupakan suatu sebutan yang sering digunakan untuk bertransmisinya secara luas kultur populer Korea yang sering dimanifestasikan dalam berbagai bentuk produk seperti musik, drama, makanan, fashion, dan lain-lain. Perilaku tersebut tampak dari peningkatan pada permintaan terhadap produk-produk asal Korea. Maksud dari studi ini yaitu untuk menganalisis pengaruh income, financial literacy dan self control kepada consumptive behavior pada kolektor merchandise K-Pop. Rancangan penelitian menggunakan rancangan penelitian deskriptif kualitatif. Objek keseluruhan dari riset ini adalah para kolektor merchandise K-Pop di Untag pada mahasiswa prodi akuntansi angkatan 2022. Pengumpulan dan pemilihan data dilakukan dengan mendistribusikan kuesioner dalam format google form kepada para responden melalui media sosial. Sampel yang terkumpul dan memenuhi syarat adalah sebanyak 30 responden. Temuan dari penelitian ini memperlihatkan bahwa self control memiliki pengaruh yang signifikan terhadap management behavior, financial literacy berpengaruh terhadap consumptive behavior, self control berdampak positif dan secara nyata terhadap consumptive behavior kepada para kolektor merchandise K-Pop.
ANALISIS PENGGUNAAN METODE KAS KECIL PADA UMKM Devina Shava Amalia; Ataina Rusyda Fauziyah; Sri Rahayuningsih
Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi Vol. 12 No. 2 (2024): Musytari : Neraca Manajemen, Akuntansi, dan Ekonomi
Publisher : Cahaya Ilmu Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.8734/musytari.v12i2.8727

Abstract

ABSTRACT The purpose of this study was to identify the extent to which MSME players in Pakis I B/14, especially food MSMEs, have carried out financial planning using the petty cash method on a routine basis. The research method uses a qualitative method and descriptive approach. The results showed that planning as seen from the target income to be received, namely most of the owners of Nasi Bakar have not determined the target income to be received. Of the several that have set targets, they only determine the amount of revenue approximately, namely according to customer demand. This has not been done using routine data recording. In addition, players separate their business finances from personal finances. Keywords: Petty Cash, Cash Flow Planning ABSTRAK Tujuan dari penelitian ini adalah untuk mengidentifikasi sejauh mana pelaku UMKM di Pakis I B/14, khususnya UMKM makanan, telah melakukan perencanaan keuangan menggunakan metode kas kecil secara rutin. Metode penelitian menggunakan metode kualitatif dan pendekatan deskriptif.. Hasil penelitian dihasilkan bahwa perencanaan yang dilihat dari target pendapatan yang akan diterima yaitu sebagian besar pemiliki UMKM Nasi Bakar belum menentukan target pendapatan yang akan diterima. Dari beberapa UMKM yang sudah menentukan target hanya menentukan jumlah penerimaan secara kira-kira saja yaitu sesuai dengan permintaan pelanggan saja. Hal tersebut belum dilakukan menggunakan pencatatan data secara rutin. Selain itu pelaku UMKM keuangan bisnisnya dipisah dengan keuangan pribadi. Kata Kunci: Kas Kecil, Perencanaan Arus Kas
Analisa Fundamental Makro, Fundamental Mikro, Kinerja Keuangan, Kepemilikan Perusahaan, DAR berpengaruh Nilai Perusahaan dengan Struktur Kepemilikan Sebagai Indikator Moderating Pada Perusahaan Food and Beverage yang Terdaftar Pada Bursa Efek Indonesia Devina Shava Amalia; Hwihanus Hwihanus
Ekonomi Keuangan Syariah dan Akuntansi Pajak Vol. 2 No. 1 (2025): Ekonomi Keuangan Syariah dan Akuntansi Pajak (EKSAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/eksap.v2i1.759

Abstract

The purpose of this study was to determine the effect of macro fundamentals, micro fundamentals, financial performance, and company ownership on the value of companies with state ownership structures listed on the Indonesia Stock Exchange in 20219 to 2023. This research uses a quantitative descriptive approach using secondary data for independent and dependent variables. Data is obtained from financial reports, annual reports, and various online platforms including the Indonesia Stock Exchange website. This research targets all state-owned companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023, with six companies selected using the random sampling method. The results of hypothesis testing show that one independent variable has a significant influence on the dependent variable, while the other eight variables do not have a significant influence on firm value.
Analisis Faktor-Faktor yang Mempengaruhi Perilaku Etis dalam Bisnis Devina Shava Amalia; Ataina Rusyda Fauziyah; Tries Ellia Sandari
Jurnal Mutiara Ilmu Akuntansi Vol. 3 No. 3 (2025): Juli: Jurnal Mutiara Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v3i1.3550

Abstract

Business ethics here does not only talk about human behavior towards nature but talks about the relationship between all the life of the universe, between humans and humans who have an impact on nature, and between humans and other creatures or with nature as a whole, including political and economic policies that relate or have a direct impact or not with nature. The method used in this research is descriptive qualitative because it tries to explain without making comparisons or connecting with other variables. It was found that business ethics is a pillar that is not only important for sustainability but also for growth and competitiveness. Consistently applied ethical principles can create long-term value and strengthen the company's relationship with all related parties.
Peran KPK dalam Memberantas Korupsi di Indonesia : Studi Kasus Dugaan Korupsi Program Makan Siang Gratis Veronika Christine Mevelia; Devina Shava Amalia; Tries Ellia Sandari
Jurnal Rimba Riset Ilmu manajemen Bisnis dan Akuntansi Vol. 3 No. 3 (2025): Agustus : Riset Ilmu Manajemen Bisnis dan Akuntansi
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/rimba.v3i3.1998

Abstract

Corruption is a structural problem that continues to hamper development and equitable welfare in Indonesia. The data sources used consist of 13 national scientific journals, 3 reports from non-governmental organizations (ICW, KPK, TII), and 4 credible mass media outlets (Kompas, Tempo, CNBC Indonesia, and BBC Indonesia) published between 2019 and 2025. The purpose of this article is to evaluate the consistency and institutional challenges in anti-corruption efforts, as well as to recommend strengthening the integrity system in public policy governance in the future. Based on an analysis of three strategic cases—e-KTP, COVID-19 social assistance, and the free lunch program—the role of the Corruption Eradication Commission (KPK) shows a transformation from a repressive approach to a more preventive and systemic one. In the e-KTP and social assistance cases, the KPK emphasized its strong law enforcement function, while in the free lunch program, the KPK positioned itself as a strategic supervisor from the planning stage to prevent potential irregularities.
Efektivitas Penggunaan SAP dalam Pencatatan Transaksi Keuangan : Pengalaman Magang di PT Pos Indonesia Regional V Surabaya Dela Wahyu Putri Awanda; Uhti Noer Choliza Safitri; Devina Shava Amalia; Ataina Rusyda Fauziyah
Jurnal Bisnis, Ekonomi Syariah, dan Pajak Vol. 2 No. 2 (2025): Juni : Jurnal Bisnis, Ekonomi Syariah, dan Pajak (JBEP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jbep.v2i2.1309

Abstract

This article discusses the four-month internship experience at PT Pos Indonesia Regional V Surabaya, specifically in the Finance and Accounting section, with a focus on evaluating the effectiveness of using the SAP S/4HANA system in recording financial transactions. The research used a descriptive qualitative approach with a literature study method that was analyzed thematically. The results showed that SAP supports real-time transaction recording, is integrated between modules, has an adequate audit trail, and increases HR competence in terms of accuracy and work efficiency. The conclusion shows that the SAP system has proven effective in supporting operational efficiency and internal control of the company, while providing practical experience and important learning for students in facing the digital and integrated world of work.
Co-Authors - Hwihanus Ataina Rusyda Fauziyah Dela Wahyu Putri Awanda Hwihanus Hwihanus SRI RAHAYUNINGSIH Tries Ellia Sandari Uhti Noer Choliza Safitri Veronika Christine Mevelia