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All Journal EKONOMIKA45 Neraca Manajemen, Akuntansi, dan Ekonomi Jurnal Bisnis, Ekonomi Syariah dan Pajak
Celine Amanda Sarifatul Sabrina
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Economics, Econometrics & Finance Environmental Science

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ANALISIS PERSEPSI KEMUDAHAN, DAN KEPERCAYAAN MAHASISWA AKUNTANSI TERHADAP PENGGUNAAN QRIS SEBAGAI ALAT PEMBAYARAN DI UNIVERSITAS 17 AGUSTUS 1945 Celine Amanda Sarifatul Sabrina; Hwihanus
Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi Vol. 9 No. 3 (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.v9i3.6284

Abstract

Penelitian ini bertujuan untuk menganalisis persepsi kemudahan dan kepercayaan mahasiswa akuntansi Universitas 17 Agustus 1945 terhadap penggunaan QRIS sebagai alat pembayaran digital di lingkungan kampus. QRIS, yang diperkenalkan oleh Bank Indonesia sebagai standar pembayaran berbasis kode QR, diharapkan mampu memberikan kemudahan dan keamanan dalam transaksi non-tunai. Dengan menggunakan pendekatan kualitatif melalui wawancara dan kuesioner, penelitian ini menemukan bahwa sebagian besar mahasiswa merasa QRIS sangat membantu dan memudahkan proses pembayaran, terutama karena sifatnya yang cepat, praktis, dan aman. Faktor kemudahan penggunaan menjadi pendorong utama dalam adopsi QRIS, sementara kepercayaan mahasiswa terhadap keamanan sistem juga berperan penting dalam meningkatkan preferensi mereka terhadap metode pembayaran ini. Meskipun penelitian ini memberikan gambaran yang positif, beberapa tantangan seperti persepsi terkait keamanan masih memerlukan perhatian. Kata Kunci : Persepi Mahasiswa, Persepsi Kemudahan Penggunaan, Persepsi Kepercayaan, QRIS
Peranan Rekonsiliasi Bank dalam Meningkatkan Akurasi Laporan Keuangan PT Adhibaladika Agung Celine Amanda Sarifatul Sabrina; Yolanda Maghdalena Sihaloho
Jurnal Bisnis, Ekonomi Syariah, dan Pajak Vol. 2 No. 3 (2025): September : 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.v2i3.1321

Abstract

Bank reconciliation is one of the crucial internal control procedures in maintaining the accuracy of a company's financial statements. This study aims to analyze the role of bank reconciliation in improving the accuracy of PT Adhibaladika Agung's financial statements. The research method used is a descriptive qualitative approach with observation methods conducted during an internship in the accounting and finance division. The internship was conducted over a period of 5 months, from January 20, 2025, to June 20, 2025. In the reconciliation process, the main focus of this study was on cash transactions involving settlements from Electronic Data Capture (EDC), which were then matched with the Operational Report (OPR), summarized, and entered into Microsoft Excel. The results of the study indicate that bank reconciliation plays a very important role in identifying discrepancies between company records and bank statements, ensuring the completeness of transaction records, and enhancing the reliability of financial information. A systematic and regular reconciliation process can reduce the risk of recording errors, aid in the early detection of potential fraud, and improve transparency in financial reporting. This study provides practical contributions to PT Adhibaladika Agung in optimizing the bank reconciliation process as part of an effective internal control system.
Analisis Laporan Keuangan Perbandingan Kinerja Keuangan Perusahaan Manufaktur di Indonesia : Studi Pada PT Beton Jaya Manunggal Tbk PT Pelat Timah Nusantara Tbk Dan PT Tembaga Mulia Semanan Tbk Periode 2019-2023 Sukma Asri; Reinatto Yakobus Pati Agon Atakelan; Celine Amanda Sarifatul Sabrina; Cholis Hidayati
EKONOMIKA45 :  Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan Vol. 12 No. 2 (2025): Juni: Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan
Publisher : Fakultas Ekonomi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/ekonomika45.v12i2.4604

Abstract

This study analyzes the comparative financial performance of three metal sub-sector manufacturing companies listed on the Indonesia Stock Exchange, namely PT Beton Jaya Manunggal Tbk, PT Pelat Timah Nusantara Tbk, and PT Tembaga Mulia Semanan Tbk, during the period 2019–2023. The study uses a descriptive qualitative method with a comparative approach to evaluate financial ratios such as liquidity, solvency, activity, profitability, and market. The results show that PT Beton Jaya Manunggal Tbk excels in liquidity and solvency ratios, reflecting short-term financial stability and low dependence on debt. PT Tembaga Mulia Semanan Tbk shows the best performance in activity efficiency, with high asset turnover and optimal receivables management. Meanwhile, PT Pelat Timah Nusantara Tbk has the highest profitability ratio, reflecting the effectiveness of its equity strategy in generating profits. This study provides in-depth insight into the dynamics of the financial performance of the manufacturing sector in Indonesia, identifies effective financial strategies, and underlines the need to adapt to external challenges such as fluctuations in raw material prices and the impact of the COVID-19 pandemic.
Co-Authors Cholis Hidayati Hwihanus Reinatto Yakobus Pati Agon Atakelan Sukma Asri Yolanda Maghdalena Sihaloho