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All Journal JOURNAL OF APPLIED BUSINESS ADMINISTRATION E-JURNAL AKUNTANSI Fortunate Business Review Prosiding Seminar Nasional Ilmu Sosial dan Teknologi (SNISTEK)
Ni Putu Winda Ayuningtyas
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Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences Other

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The Application of Big Data on The Performance of MSME Businesses in Batam City Bahar, Hardi; Ayuningtyas, Ni Putu Winda; Lubis, Syarif Hidayah
Journal of Applied Business Administration Vol 7 No 2 (2023): Journal of Applied Business Administration
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaba.v7i2.7868

Abstract

This study investigates the influence of Big Data implementation on the business performance of Micro, Small, and Medium Enterprises (MSMEs) in Batam City. The research examines three characteristics of Big Data"”Data Volume, Data Velocity, and Data Variety"”and their impact on MSMEs' business performance. Data were collected through questionnaires distributed to MSME owners or managers in Batam. Statistical analysis, including descriptive statistics, validity tests, reliability tests, and hypothesis testing using T-tests, was conducted to analyze the data. The findings indicate that the implementation of Big Data with Data Volume and Data Velocity characteristics does not significantly influence the business performance of MSMEs in Batam City. However, the implementation of Big Data with Data Variety characteristics shows a significant positive influence on MSMEs' business performance. This suggests that the diverse information encompassed by Data Variety aids MSMEs in improving their business performance by identifying and addressing various aspects of their operations.
Pengaruh Proporsi Komisaris Independen, Leverage, Sales Growth, Dan Profitabilitas Pada Tax Avoidance Ni Putu Winda Ayuningtyas; I Ketut Sujana
E-Jurnal Akuntansi Vol 25 No 3 (2018)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2018.v25.i03.p10

Abstract

This study aims to examine the variables of the proportion of independent commissioners, leverage, sales growth and profitability that affect companies to carry out tax avoidance. This research was conducted on all manufacturing companies listed on the Indonesia Stock Exchange (BEI) in 2014-2017, with a total of 200 samples. Sample selection using probability sampling technique is purposive sampling technique. The data analysis technique used is a multiple linear regression analysis test. The results showed that the proportion of independent commissioners, sales growth and profitability had no effect on tax avoidance while leverage had an effect on tax avoidance. Keywords: tax, leverage, sales growth, profitability
ANALISIS PERSPEKTIF CROWE’S FRAUD PENTAGON DALAM MENDETEKSI INDIKASI FRAUDULENT FINANCIAL STATEMENT Ayuningtyas, Ni Putu Winda; Lubis, Syarif Hidayah
Fortunate Business Review Vol. 3 No. 1 (2023): Fortunate Business Review
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Universal

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Abstract

Penelitian ini bertujuan untuk mendapatkan bukti empiris mengenai elemen-elemen crowe‘s fraud pentagon pada indikasi fraudulent financial statement. Penelitian ini dilakukan pada perusahaan perbankan yang terdaftar di Bursa Efek Indonesia (BEI) periode 2018-2021. Metode penentuan sampel yang digunakan ialah nonprobability sampling dengan teknik purposive sampling. Jumlah sampel yang memenuhi kriteria pemilihan sampel adalah 140 sampel yaitu 35 perusahaan perbankan selama empat tahun pengamatan 2018-2021. Teknik analisis data yang digunakan adalah regresi linier berganda. Berdasarkan hasil analisis, dinyatakan bahwa nature of industry dan pergantian direksi berpengaruh negatif pada indikasi fraudulent financial statement sedangkan personal financial need, pergantian auditor, dan CEO duality tidak berpengaruh pada indikasi fraudulent financial statement. Penelitian ini memberikan implikasi bagi investor, kreditor, pemerintah maupun pihak-pihak lain yang membutuhkan informasi laporan keuangan agar mempertimbangkan elemen-elemen dari fraud pentagon theory untuk mendeteksi indikasi kecurangan laporan keuangan pada perusahaan perbankan.
PEMANFAATAN PENGGUNAAN TEKNOLOGI DALAM MENINGKATKAN KUALITAS LAPORAN KEUANGAN Ayuningtyas, Ni Putu Winda; Syarif Hidayah Lubis; Hardi Bahar
Fortunate Business Review Vol. 3 No. 2 (2023): Fortunate Business Review
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat - Universitas Universal.

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Abstract

Penelitian ini bertujuan untuk mendapatkan bukti empiris mengenai pemanfaatan penggunaan teknologi dalam meningkatkan kualitas laporan keuangan. Penelitian ini dilakukan pada UMKM yang berada di Kecamatan Batam Kota. Metode penentuan sampel yang digunakan ialah nonprobability sampling dengan teknik slovin. Berdasarkan perhitungan menggunakan rumus teknik slovin, sampel yang menjadi responden adalah 100 dari seluruh total pelaku UMKM yang ada di Kecamatan Batam Kota. Metode yang digunakan peneliti dalam pengumpulan yaitu dengan kuesioner. Kuesioner nantinya akan disebar langsung kepada UMKM yang ada di Kecamatan Batam Kota. Teknik analisis yang digunakan adalah analisis regresi linier berganda. Pengujian ini bertujuan untuk mengetahui sejauh mana pengaruh pemanfaatan teknologi dan pemahaman akuntansi dan terhadap kualitas laporan keuangan pada UMKM di Kota Batam. Berdasarkan hasil analisis data, dinyatakan bahwa pemanfaatan teknologi dengan pemahaman akuntansi berpengaruh positif pada peningkatan kualitas laporan keuangan. Penelitian ini memberikan saran khususnya kepada pelaku UMKM agar dapat mengadaptasi dan memanfaatkan penggunaan teknologi serta meningkatkan pemahaman akuntansi untuk dapat menghasilkan laporan keuangan yang berkualitas.
Transformasi Digital: Kesiapan Generasi Z dalam Mengadopsi Teknologi Artificial Intelligence (AI) di Dunia Akuntansi Ayuningtyas, Ni Putu Winda; Lubis, Syarif Hidayah; Makaba, Kharisma Austin
Prosiding Vol 6 (2024): SNISTEK
Publisher : LPPM Universitas Putera Batam

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Abstract

This study aims to analyze the technology readiness of Generation Z accountants in adopting Artificial Intelligence (AI) technology using the Technology Acceptance Model (TAM). The research employs a quantitative approach involving 220 Generation Z accountant respondents in Batam City, selected through purposive sampling techniques. Data were collected via questionnaires utilizing a Likert scale and analyzed using Partial Least Square Path Modeling (PLS-PM) with Google Colaboratory in the R programming language. The findings indicate that technology readiness significantly influences Generation Z accountants' adoption of AI. Perceived usefulness has been proven to be the dominant factor driving technology adoption, while perceived ease of use does not have a significant impact. These findings underscore the importance of technology readiness and perceived benefits as primary drivers in AI acceptance. The study recommends enhancing training and education regarding AI usage in accounting to strengthen the readiness and interest of Generation Z accountants towards this technology.
Analisis Sistem Pengendalian Internal Piutang Usaha Dalam Meminimalkan Piutang Tak Tertagih Pada Pt. Manunggal Prima Sejahtera Widyana; Ni Putu Winda Ayuningtyas
Fortunate Business Review Vol. 4 No. 2 (2024): Fortunate Business Review
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat - Universitas Universal.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63643/fbr.v4i2.236

Abstract

Credit sales have become an important strategy for companies to increase sales volume. However, credit sales give rise to accounts receivable, which require companies to allocate a certain amount of funds as an investment in receivables. Therefore, accounts receivable require proper management to minimize potential losses arising from uncollectible accounts. The management of accounts receivable is largely influenced by credit policies and collection procedures. One of the important measures in managing receivables from credit sales is the implementation of an effective internal control system to minimize bad debts. This study aims to examine the implementation of the accounts receivable internal control system in minimizing bad debts at PT Manunggal Prima Sejahtera based on the components of the COSO Internal Control Framework. This study employed a qualitative approach with a descriptive case study design. Data were collected through observation, interviews, documentation, and triangulation. The results indicate that the internal control system for accounts receivable implemented by PT Manunggal Prima Sejahtera has been effective in minimizing bad debts. However, several inconsistencies were identified between the actual implementation of the accounts receivable internal control system and the components stipulated in the COSO Internal Control Framework.
ANALISIS IMPLEMENTASI PSAK 15, 22 DAN 65 PADA TRANSPARANSI SERTA AKUNTABILITAS LAPORAN KEUANGAN KONSOLIDASI PERUSAHAAN Ni Putu Winda Ayuningtyas; David Ngo
Fortunate Business Review Vol. 5 No. 1 (2025): Fortunate Business Review
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat - Universitas Universal.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63643/fbr.v5i1.292

Abstract

Penelitian ini bertujuan untuk menganalisis implementasi PSAK 15, 22, dan 65 pada transparansi dan akuntabilitas laporan keuangan konsolidasi pada perusahaan khususnya PT. Sat Nusapersada Tbk. Metode penelitian yang digunakan adalah pendekatan kualitatif dengan analisis deskriptif, tematik, dan Latent Dirichlet allocation (LDA). LDA diterapkan untuk mengekstraksi tema utama dari laporan keuangan konsolidasi perusahaan dengan menganalisis laporan keuangan tahun 2023 dari PT. Sat Nusapersada Tbk, PT. Ultrajaya Milk Industry Tbk, dan PT. Garudafood Putra Putri Jaya Tbk. Hasil menunjukkan bahwa implementasi PSAK secara signifikan meningkatkan transparansi dan akuntabilitas dengan mempromosikan pengungkapan yang lebih baik terhadap pengendalian, pengakuan aset, dan eliminasi transaksi antar-entitas. Penelitian ini memberikan kontribusi penting dalam meningkatkan kualitas laporan keuangan, memperkuat kepercayaan pemangku kepentingan, dan memberikan panduan praktis bagi perusahaan terbuka lainnya.
Co-Authors Bahar, Hardi David Ngo I Ketut Sujana LUBIS, SYARIF HIDAYAH Makaba, Kharisma Austin WIDYANA