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All Journal Kompak : Jurnal Ilmiah Komputerisasi Akuntansi E-Bisnis : Jurnal Ilmiah Ekonomi dan Bisnis JURNAL AKUNTANSI DAN BISNIS Jurnal Akta Notaris Harmoni Sosial : Jurnal Pengabdian Dan Solidaritas Masyarakat Akuntansi Pajak dan Kebijakan Ekonomi Digital
Ayu Miranti Kusumaningrum
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Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences Other

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PERAN MEDIASI AUDIT TENURE ANTARA UMUR PERUSAHAAN, UKURAN PERUSAHAAN TERHADAP AUDIT DELAY: PERAN MEDIASI AUDIT TENURE ANTARA UMUR PERUSAHAAN, UKURAN PERUSAHAAN TERHADAP AUDIT DELAY Bambang Widjanarko Susilo; Edy Susanto; Ayu Miranti Kusumaningrum; Febryantahanuji Febryantahanuji; Zahra Dinul Khaq; Galuh Aditya; Risma Nurhapsari
Jurnal Akuntansi dan Bisnis Vol. 4 No. 2 (2024): Oktober 2024 : Jurnal Akuntansi dan Bisnis
Publisher : LPPM Universitas Sains Dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jiab.v4i2.787

Abstract

The purpose of the study is to determine and test whether partially the size of the company, the age of the company, is significant to the audit tenure and audit delay and also to test whether the audit tenure is able to mediate the effect of reducing the effect of the relationship between company size, company age and audit delay. Secondary quantitative financial statements of 48 Indonesia Stock Exchange companies in the property and real estate sector. Samples were obtained by 48 companies by purposive sampling. Analysis with path analysis software SPSS v24. The company's age results are the only significant variable to audit delay. While audit tenure, partial company size is not significant to audit delay, and audit tenure cannot increase influence as an intervening variable.
Kedudukan Ahli Waris Testamentair Setelah Adanya Pembatalan Testamen Oleh Pengadilan Akibat Melanggar Legitime Portie Ayu Miranti Kusumaningrum; Setiyowati
Jurnal Akta Notaris Vol. 4 No. 1 (2025): Juni: Jurnal Akta Notaris
Publisher : Program Studi Magister Kenotariatan Fakultas Hukum UNTAG Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56444/49te0d27

Abstract

Putusan Nomor 188/Pdt.G/2013/PN.Smg terkait kasus surat wasiat yang disusun oleh Kho Bing Nio di hadapan notaris dinyatakan tidak sah karena melanggar hak mutlak ahli waris ab intestato. Ahli waris testamentair bersikukuh mempertahankan isi wasiat dan menolak memberikan bagian warisan yang seharusnya menjadi hak ahli waris ab intestato. Tujuan penelitian ini untuk mengetahui dan menganalisis testamen yang dibatalkan oleh Pengadilan Negeri Semarang, pertimbangan hakim, dan akibat hukum atas testamen yang dibatalkan dalam Putusan 188/Pdt.G/2013/PN.Smg. Rumusan masalah dalam penelitian ini : 1) Mengapa testamen dapat dibatalkan oleh Pengadilan? 2) Apakah yang menjadi pertimbangan hakim dalam Putusan 188//Pdt.G/2013/PN.Smg? 3) Apakah akibat hukum testamen yang dibatalkan menurut Putusan 188//Pdt.G/2013/PN.Smg? Metode penelitian ini termasuk yuridis normative dengan pendekatan undang-undang dan studi kasus. Hasil penelitian menunjukkan bahwa (1) Testamen dibatalkan oleh Pengadilan melalui putusan Pengadilan Negeri Semarang menyatakan batal demi hukum testamen yang dibuat berdasarkan Akta Nomor 9 tanggal 6 Maret 1999 dan Akta Nomor 1 tanggal 29 Desember 2003 karena bertentangan dengan Pasal 913 KUH.Perdata dan Pasal 881 ayat (2) KUH.Perdata. (2) Hakim memutuskan untuk dilakukan inkorting dalam menerapkan ketentuan Pasal 920 KUHPerdata serta untuk memenuhi rasa keadilan pihak penerima hibah wasiat dan legitimaris (3) Dengan dibatalkannya testamen, ketentuan atau hak penerima testamen menjadi hilang karena dengan dibatalkannya testamen maka peristiwa hukum tersebut menjadi tidak ada. Terlebih alasan pembatalan testamen dikarenakan bagiannya melanggar bagian legitime portie sehingga hakim memutuskan bahwa Para Penggugat dan Tergugat I berhak atas bagian yang sama atas objek sengketa masing-masing 1/5 bagian.
Transparansi Keuangan UMKM melalui Otomatisasi Akuntansi Digital Berbasis Cloud Ayu Miranti Kusumaningrum; Galuh Aninditiyah; N. A. Miftahul Huda
Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol. 18 No. 1 (2025): Jurnal Ilmiah Komputer Akuntansi (KOMPAK)
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/kompak.v18i1.2888

Abstract

In the digital economy era, financial transparency has become a critical aspect for the sustainability and credibility of Micro, Small, and Medium Enterprises (MSMEs). Despite their substantial contribution to employment and economic growth, many MSMEs in Indonesia still rely on manual accounting systems, which limit the accuracy and traceability of financial reporting. This study aims to empirically examine the effect of cloud-based accounting automation on financial transparency among Indonesian MSMEs. Using a mixed-methods approach, the research collected quantitative data from 120 MSME respondents in Jakarta and West Java through structured questionnaires and qualitative data from six key informants through semi-structured interviews. The quantitative data were analyzed using simple linear regression, resulting in a coefficient of determination (R²) of 0.513 and a beta coefficient of 0.598 (p = 0.000), indicating a strong and significant influence of accounting automation on financial transparency. Qualitative findings also revealed improvements in real-time access, reporting accuracy, and transaction traceability. The study confirms that cloud-based digital accounting systems enhance financial transparency by enabling automated integration, audit trails, and timely reporting. These findings contribute to the literature on digital transformation in MSMEs and offer practical implications for policymakers, financial institutions, and software providers to accelerate technology adoption and improve financial governance in the MSME sector.
Personalisasi Produk E-Commerce dengan Kecerdasan Buatan untuk Meningkatkan Loyalitas Pelanggan Galuh Aninditiyah; Ayu Miranti Kusumaningrum
E-Bisnis : Jurnal Ilmiah Ekonomi dan Bisnis Vol 18 No 1 (2025): JURNAL ILMIAH EKONOMI DAN BISNIS
Publisher : LPPM Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/e-bisnis.v18i1.2876

Abstract

In the era of data-driven digital commerce, Artificial Intelligence (AI)-based product personalization has become a key strategy to enhance user experience and foster customer loyalty. However, in the Indonesian e-commerce landscape, there remains a lack of empirical understanding of how personalization systems influence long-term user engagement. This study investigates the impact of AI-driven product personalization on customer loyalty among Indonesian e-commerce users. Employing a mixed-methods approach, quantitative data were collected through an online survey of 150 active users, and qualitative insights were obtained from in-depth interviews with six informants. Statistical analysis using simple linear regression revealed that personalization significantly influences customer loyalty, with a beta coefficient of 0.653 (t = 8.241, p < 0.001) and an R² value of 0.567. Qualitative findings highlight user concerns over recommendation accuracy, interface overload, and repetitive suggestions, which affect emotional satisfaction and platform attachment. This research contributes to the growing body of knowledge on AI adoption in e-commerce by integrating behavioral and technological dimensions of loyalty formation. It also offers practical implications for designing more context-sensitive personalization systems that prioritize not only algorithmic precision but also user control and experience quality.
Pemberdayaan UMKM Pedagang Sate Ayam di Mall Taman Anggrek melalui Program Pembinaan Terstruktur Benny Cuaca; Bambang Widjanarko Susilo; Edy Susanto; Ayu Miranti Kusumaningrum; Galuh Aninditiyah; Rezky Eko Prasetyo; Zahra Dinul Khaq; Vivi Kumalasari Subroto; Febryantahanuji Febryantahanuji
Harmoni Sosial : Jurnal Pengabdian dan Solidaritas Masyarakat Vol. 2 No. 3 (2025): Juli : Harmoni Sosial : Jurnal Pengabdian dan Solidaritas Masyarakat
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62383/harmoni.v2i3.1918

Abstract

This community service activity aimed to provide guidance and capacity building for micro, small, and medium enterprises (MSMEs), specifically chicken satay vendors operating in the parking area of Taman Anggrek Mall, Jakarta. These culinary MSMEs have strong potential due to their strategic location, which attracts high foot traffic. However, many of these business owners still face challenges in managing and developing their businesses, particularly in terms of managerial skills, financial record-keeping, and marketing strategies. Therefore, this program was designed to enhance their business competitiveness by improving their managerial abilities, introducing simple bookkeeping practices, and promoting the use of digital platforms for marketing. The implementation of the program began with an initial observation to identify the specific needs and challenges faced by the MSME actors. This was followed by interactive training sessions covering topics such as the importance of basic financial management, how to create simple financial reports, and effective yet low-cost digital marketing strategies. In addition to the training, the team also provided intensive one-on-one mentoring to ensure that participants could apply the materials in their daily business operations. The outcomes of the program showed positive developments. The MSME participants began to recognize the importance of keeping financial records as a basis for making business decisions. They were also able to identify internal management issues such as inventory control and business planning. In terms of marketing, most of the vendors have started using digital platforms like WhatsApp Business and Instagram to promote their products, allowing them to reach a wider audience.It is expected that this community engagement initiative will continue and serve as a model for similar training programs targeting culinary MSMEs in other busy urban areas. Such efforts are essential to developing more independent, professional, and competitive MSMEs in the digital era.
Analisa Tren dalam Mengevaluasi Kinerja Rasio Keuangan Pt. Gudang Garam Tbk (GGRM) Selama Periode 2020-2023 Bambang Widjanarko Susilo; Benny Cuaca; Edy Susanto; Ayu Miranti Kusumaningrum; Galuh Aninditiyah; Rezky Eko Prasetyo; Zahra Dinul Khaq; Vivi Kumalasari Subroto; Febryantahanuji Febryantahanuji; Sri Wahyuning
Akuntansi Pajak dan Kebijakan Ekonomi Digital Vol. 2 No. 3 (2025): Akuntansi Pajak dan Kebijakan Ekonomi Digital
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/apke.v2i3.1417

Abstract

Based on the financial performance analysis of PT. Gudang Garam Tbk (GGRM) during the 2020–2023 period, the company faced significant challenges that impacted its financial condition. One of the main factors affecting the company's performance is the increase in tobacco excise duties, which has affected the cost structure and selling prices of its cigarette products. Additionally, the increasing regulatory pressure and changes in consumer behavior have posed unavoidable challenges. The decline in profitability and liquidity ratios, such as Return on Assets (ROA) and Current Ratio (CR), indicates the negative impact of these external conditions on the company’s ability to generate profit and meet short-term obligations. This decline suggests that the company is struggling to balance income and operational costs. The fluctuating solvency ratio also raises concern. Although the company manages to maintain a balance between debt and equity, these fluctuations show challenges in managing long-term assets and liabilities. Dependence on debt and rising operational costs pose risks to the company's financial stability. These fluctuations affect the company's ability to maintain liquidity and solvency in an increasingly competitive market. Trend analysis from the financial statements indicates that the company needs to strengthen its adaptation strategies and risk management to face the growing market challenges. GGRM must focus on product innovation and marketing strategies that can attract new customers while retaining existing ones. Furthermore, the company must adapt to changing regulations and evolving consumer trends. The results of this study provide important insights for stakeholders regarding the financial condition of the tobacco industry. In this challenging situation, GGRM must continue to develop more adaptive strategies to survive and thrive amidst the dynamic market and increasingly stringent regulations.
Co-Authors Bambang Widjanarko Susilo Benny Cuaca Edy Susanto Febryantahanuji Febryantahanuji Galuh Aditya Galuh Aninditiyah N. A. MIFTAHUL HUDA Rezky Eko Prasetyo Risma Nurhapsari Setiyowati Sri Wahyuning Vivi Kumalasari, Vivi Zahra Dinul Khaq