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All Journal Trending: Jurnal Manajemen dan Ekonomi Jurnal Riset Ekonomi dan Akuntansi Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI)
Aisyah Brillianta
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Analisis Manajemen Kas Kecil dalam Laporan Keuangan pada Kantor Pemasaran Perumahan Star Land Regency Aisyah Brillianta; Dian Fahriani
Jurnal Riset Ekonomi dan Akuntansi Vol. 2 No. 4 (2024): December: JURNAL RISET EKONOMI DAN AKUNTANSI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jrea-itb.v2i4.2529

Abstract

The progress of a simple business to a larger stage definitely means the quality of the company's work is good, one of which is the quality of its financial reports. Among the qualities of a good report is cash which is an important part of the company. Petty cash is used by companies to finance expenses/operations whose amounts are relatively small and are not effective if paid by check. Considering the importance of maintaining a petty cash fund for company operational activities. The aim of this research is to review how petty cash is managed and find out the application of petty cash at the Star Land Regency Housing Marketing Office. The research method used in this research is descriptive qualitative with data collection methods using observation methods. The Star Land Regency Housing Marketing Office uses the fluctuation method in recording petty cash in financial reports, namely recording every expenditure that occurs,
Penerapan Sistem Informasi Akuntansi Siklus Penjualan PT Asaindo Jaya Persada Perumahan Star Land Regency Aisyah Brillianta; Achmad Wicaksono
JURNAL AKUNTANSI AUDIT DAN PERPAJAKAN INDONESIA (JAAPI) Vol. 6 No. 1 (2025): Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI)
Publisher : Program Studi Akuntansi Fakultas Ekonomi UMN AL Washliyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32696/jaapi.v6i1.4365

Abstract

This study aims to analyze the implementation of Accounting Information Systems (AIS) in the sales cycle at PT Asaindo Jaya Persada, a real estate company located in Sidoarjo. With the rapid development of information technology, AIS has become an essential element in assisting companies in recording, processing, and presenting financial information efficiently. This research identifies the challenges faced by the company in managing the sales cycle, which includes various stages from promotion to the handover of housing units. The research employs a qualitative method, with data collection through semi-structured interviews and analysis of documents related to the sales cycle. The findings indicate that although the sales cycle at PT Asaindo Jaya Persada operates systematically, there are obstacles such as delays in the collection and processing of mortgage documents and a lack of coordination among the marketing team, financial staff, and banks. To address these challenges, the study recommends digitalization of processes and consumer education as solutions to enhance efficiency and customer satisfaction. Additionally, suggestions for future research include conducting quantitative studies to evaluate the efficiency of AIS in the sales cycle and integrating more advanced digital technologies to improve transparency and accountability. With these measures, it is hoped that PT Asaindo Jaya Persada can enhance its sales cycle performance and achieve better business objectives.
Memahami dan Menganalisis Struktur Modal dan Kebijakan Dividen dalam Konteks Pendidikan Ekonomi dan Keuangan Perusahaan Maulida Nikmatul Azizah; Aisyah Brillianta; Moh. Arrijal Ilman Nafi; Cynthia Eka Violita
Trending: Jurnal Manajemen dan Ekonomi Vol. 4 No. 1 (2026): Januari : Trending: Jurnal Manajemen dan Ekonomi
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/trending.v4i1.5525

Abstract

This study aims to provide a comprehensive understanding of the concepts of capital structure and dividend policy as two essential elements in the teaching of economics and corporate finance. Capital structure refers to a company’s decision in determining the composition of its funding through debt and equity, while dividend policy concerns decisions related to the distribution of profits to shareholders. In the context of economic education, these concepts are not only examined theoretically but also function as important tools to develop students’ analytical abilities in assessing how financial decisions influence corporate performance and firm value. This research employs a literature review method by analyzing twenty academic journals published within the last five years and accessible through Google Scholar. The findings reveal that a solid understanding of capital structure and dividend policy significantly contributes to strengthening students’ financial literacy, particularly in analyzing the relationship between financing decisions, financial risk, dividend stability, and long-term firm sustainability. Furthermore, this study highlights the importance of learning approaches that integrate financial theory with real-world case studies so that students can relate abstract concepts to actual business practices. The implications of this study suggest that educational institutions need to enhance financial analysis–based learning models to produce graduates with strong competencies in understanding the dynamics of corporate financial decision-making in the modern economic landscape.
Co-Authors Achmad Wicaksono Cynthia Eka Violita Dian Fahriani Maulida Nikmatul Azizah Moh. Arrijal Ilman Nafi