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All Journal INCOME : Jurnal Akuntansi dan Keuangan
Wany, Eva Wany
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Economics, Econometrics & Finance Environmental Science Social Sciences

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Efektivitas dan Efisiensi Sistem Informasi Akuntansi serta Pengendalian Internal dalam Pengelolaan Persediaan (Studi kasus di PT. Signal Niaga Indonesia) Wany, Eva Wany; Lestari, Dinda Putri
Income Vol 6 No 1 (2025): INCOME : Jurnal Akuntansi dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Wijaya Putra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38156/akuntansi.v5i2.485

Abstract

This research aims to determine the effectiveness and efficiency of the accounting information system and internal control in inventory management at PT. Signal Niaga Indonesia which is located on Jl. Raya Banjarsugihan 15B. The methodology used is qualitative research with an interview, observation and documentation approach to collect data related to inventory management practices. The phenomenon identified is a lack of accuracy in the recording process which results in stock shortages and excesses. Internal control at this company is carried out through the FIFO (First In, First Out) method and monthly stock taking, as well as additional monitoring using CCTV to ensure data accuracy. Although the implemented system shows potential in improving efficiency, obstacles such as excess stock and administrative errors remain significant challenges. The results of this research conclude that to increase the effectiveness of accounting information systems and internal control, increased accuracy in recording and training for employees is needed. Recommendations for improvement include the implementation of more advanced technology and stricter procedures in inventory management.
HUBUNGAN ANTARA PENDAPATAN DAN KONSUMSI ROKOK DENGAN KESEJAHTERAAN FINANSIAL GEN Z Ramadhani, Dela Sifa; Wany, Eva Wany
Income Vol 6 No 1 (2025): INCOME : Jurnal Akuntansi dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Wijaya Putra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38156/akuntansi.v6i1.503

Abstract

Cigarettes are one of the world's uncardified world health problems. The number of smokers in the world in 2015 is estimated to 1.3 billion people in which Indonesia is ranked first of the largest smokers in ASEAN with an amount of 65 million smokers and 69 percent of dominated teenagers. World Health Organization (WHO) establishes a reduction in cigarette consumption as one of the targeted NCDS global targets to be achieved by 2025 with the actions priority of tax rates of all taxes of cigarettes to reduce cigarette demand. Financial welfare is a fundamental thing to achieve in the manheuismhe son. Financial welfare reflects the administrative financial status of utuatiki undergoes a comfortable and prosperous child. . The results of the study (Wijayanti, 2023) states that the attitude of the guitarizer has a comparison to the welfare of the life. If someone has a baguan's life's attitude then will be luiruis with the preaching of the powers, so it can produce financial marketing. Evolution of income affects the consumer response as a reference in determining how much cigarette consumption this may intend to influence the financial welfare. In connection with this, this study aims to analyze the effect of individual income factors and cigarette consumption to the financial welfare of genes Z. By using a simple linear regression model. The data used is obtained from the Say of the questionnaire to the Z. GEN. The results of this study found that factor
PERAN AKUNTAN, INTEGRASI INOVASI ARTIFICIAL INTELLIGENCE (AI) DAN INTERNET OF THINGS (IoT) DALAM MENGHADAPI DIGITALISASI EKONOMI MENJELANG ERA SOCIETY 5.0 Septiyanti, Resty Dwi; Wany, Eva Wany; Prayitno, Budi
Income Vol 6 No 1 (2025): INCOME : Jurnal Akuntansi dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Wijaya Putra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38156/akuntansi.v6i1.504

Abstract

The development of information and communication technology, especially through the integration of Artificial Intelligence (AI) and Internet of Things (IoT) innovations, has had a major impact on many sectors, including the world of accounting. Economic digitalization, which is part of the preparations towards Society 5.0, requires the accounting profession to adapt to various new technologies that can increase efficiency and accuracy in the accounting process. This research aims to explore the role of accountants in facing the digital era and Society 5.0 and examine how the integration of AI and IoT can be applied in accounting practice. The method used is a qualitative method with a literature study approach and interviews with accounting practitioners and technology experts. The research results show that accountants need to increase their competence in understanding and utilizing AI and IoT to optimize accounting performance and provide added value in the organization. In facing Society 5.0, accountants are expected to become agents of change who not only manage financial information, but can also manage big data and new technology to create smarter and data-based decisions.
“Saving Decision dalam Mental Accounting : Generasi Milenial, Generasi Z dan Cryptocurrency” Purnomo, Devina Erita; Wany, Eva Wany
Income Vol 6 No 1 (2025): INCOME : Jurnal Akuntansi dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Wijaya Putra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38156/akuntansi.v6i1.506

Abstract

This research analyzes the phenomenology that occurs in the digital era in millennials and generation z who work as employees of a company or as entrepreneurs. This approach was chosen because it allows to explore the meaning contained in the life experiences of the research subjects. And this research uses qualitative methods, with primary data sources that use data collection techniques through interviews by measuring several variables, namely: (1) saving decision, (2) mental accounting, (3) millennial generation and generation z, (4) cryptocurrency. The purpose of this study is to understand the decision to save, budget, and invest in cryptocurrency assets of millennials and generation z in several cities in Indonesia. Keywords : Saving Decision, Mental Accounting, Millenial Generation, Cryptocurrency
Co-Authors Budi Prayitno Lestari, Dinda Putri Purnomo, Devina Erita Ramadhani, Dela Sifa Septiyanti, Resty Dwi