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ANALISIS PENGELOLAAN DANA DESA BERDASARKAN PERMENDAGRI NOMOR 113 TAHUN 2014 TENTANG PENGELOLAAN KEUANGAN DESA (STUDI KASUS DESA PURWAJAYA KECAMATAN LOA JANAN KABUPATEN KUTAI KARTANEGARA) Andi Indrawati, Abi Oktaviannur, Mardiana,
EKONOMIA Vol 9, No 2 (2020)
Publisher : EKONOMIA

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Abstract

The aim of which is the know is to find out the suitability of Purwajaya Village financial management based on the Permendagri number 113 year 2014 government regulation on village financial management. Data collection techniques that are done namely, field research, observasion, interview, quiestionnnaire, and library research. The population and sample size of the study were nine people consisting of village officials by distributing questionnaires. The analytical tool used is questionnaire. The results of the analysis put forward it can be seen that the financial management of Purwajaya Village is in accordance with the Permendagri regulation number 113 of 2014 concerning village financial management, which is reviewed from five aspect, namely planing, implementation, administration, reporting, responsibility.
DIGITAL FINANCIAL LITERACY, AND FINANCIAL TECHNOLOGY: CASE STUDIES OF FACULTY OF ECONOMICS UNIVERSITY 17 AUGUST 1945 SAMARINDA Indrawati, Andi
DiE: Jurnal Ilmu Ekonomi dan Manajemen Vol 12 No 1 (2021): Maret
Publisher : Program Doktor Ilmu Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30996/die.v12i1.5102

Abstract

This research was conducted with the aim of knowing how much the level offinancial literacy in students of Economics, University of 17 August 1945Samarinda, and the authors wanted to know whether there was an influence of thelevel of financial literacy on interest in using Financial Technology products. Thistype of research is descriptive quantitative research using probability randomsampling techniques with student respondents majoring in managementaccounting study program. In this study, the data analysis used was descriptiveanalysis and multiple regression analysis using JASP. The results of this studyindicate that (1) the level of digital financial literacy has a significant effect onbuying interest in financial technology products, (2) which indicates that financialbehavior has no significant effect on buying interest. in financial technologyproducts.Keywords : Financial Literacy, Financial Behavior, Purchase Interest in FinancialTechnology Products
ANALISIS PENERAPAN SAK ETAP PADA PENYAJIAN LAPORAN KEUANGAN PT. INDO TOOLS SEJAHTERA Andi Indrawati, Oeij Yulianto Mardiana,
EKONOMIA Vol 9, No 3 (2020)
Publisher : EKONOMIA

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Analisis Penerapan SAK ETAP Pada Penyajian Laporan Keuangan PT. Indo Tools Sejahtera, Ibu Mardiana, S.E., M.M sebagai Pembimbing I, Ibu Andi Indrawati, S.E., M.M sebagai Pembimbing II. PT. Indo Tools Sejahtera merupakan perusahaan dibidang perdagangan peralatan teknik. Tujuan dari penelitian ini adalah untuk mengetahui dan menganalisa laporan keuangan PT. Indo Tools Sejahtera telah sesuai dengan SAK ETAP tahun 2009. Metode yang digunanakan adalah metode kualitatif dengan membandingkan laporan keuangan Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik (SAK ETAP) dengan laporan keuangan PT. Indo Tools Sejahtera.           Hasil penelitan ini menunjukkan bahwa penyajian laporan keuangan PT. Indo Tools Sejahtera belum sesuai dengan penyajian laporan keuangan berdasarkan Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik (SAK ETAP).          Laporan keuangan PT. Indo Tools Sejahtera tahun 2017 dan 2018 menyajikan Laporan neraca dan laporan laba rugi. Sendangkan Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik penyajian laporan keuangan Neraca, Laporan laba rugi, Laporan perubahan ekuitas, Laporan arus kas, dan catatan atas laporan keuangan. Dengan menggunakan teknik menghitung cecklist metode Champion yang dikemukakan oleh James A. Blake dan Dean J. Champion didapatlah persentase 40% yang dikategorikan belum sesuai.            Dengan menggunakan Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik (SAK ETAP), perusahaan diharapkan dapat menyajikan laporan keuangan dengan lengkap
ANALISIS PERHITUNGAN PAJAK PENGHASILAN KARYAWAN (PPh) PASAL 21 PADA PT. UNTUNG BRAWIJAYA SEJAHTERA SAMARINDA Andi Indrawati 3, Novia Paramita 1, Mardiana 2,
EKONOMIA Vol 9, No 2 (2020)
Publisher : EKONOMIA

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Tax Article 21At  PT.  Untung  Brawijaya  Sejahtera  Samarinda  (under  the  guidance  of     Mrs. Mardiana as supervisor I and Andi Indrawati as supervisor II).This study aims to analyze and find out the tax calculation of the employees of PT. Untung Brawijaya Sejahtera Samarinda is in accordance with the  provisions of Income  Tax Article 21  of Law Number  36 Year 2008  and Regulation  of  the Minister of Finance Number 101 / PMK.010 / 2016.The theory used in this research is tax accounting which focuses on income tax article 21 at PT. Untung Brawijaya Sejahtera Samarinda.The analytical tool used is comparative, which compares employee income tax and disclosures based on Income Tax Article 21 of Law Number 36 Year 2008 and Minister of Finance Regulation Number 101 / PMK.010 / 2016.The results showed that the employee income tax with permanent employee status that has a Taxpayer Identification Number (NPWP) is in conformity and employee income tax with permanent employee status that does not have a Taxpayer Identification Number (NPWP) not in accordance with the provisions of Income Tax article 21 of the Law Number 36 Year 2008 and Regulation of the Minister of Finance Number 101 / PMK.010 / 2016.
Analisis Implementasi Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik Pada Koperasi Serba Usaha Pkk Di Handil Andi Indrawati3, Adinda Ranandhea Robin Jonathan 2
EKONOMIA Vol 10, No 3 (2021)
Publisher : EKONOMIA

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This study aims to find out how the implementation of this Cooperative Financial Report is the Standard SAK ETAP Cooperative Bina Bersama (KSU) in collaboration with PKK. This study uses a quantitative descriptive analysis method, namely by collecting and describing data in the field, then classified, analyzed, and then interpreted so that it can provide a clear picture of the conditions under study to draw general generalization conclusions. This study aims to determine the implementation of SAK ETAP in Multipurpose Cooperatives (KSU) in collaboration with PKK. The benefit of this research is to assist Cooperatives in implementing Financial Accounting Standards for Entities Without Accountability. The results of this study conclude that the application of the financial statements of KSU Bina Bersama PKK is not fully in accordance with the Financial Accounting Standards for Entities Without Public Accountability (SAK ETAP). and the absence of cash flow reports and reports of changes in equity in the KSU Financial Development Collective PKK report.
ANALISIS TREND KINERJA KEUANGAN BANK KALTIM Andi Indrawati
RJABM (Research Journal of Accounting and Business Management) Vol 1, No 2 (2017)
Publisher : LPPM University 17 Agustus 1945 Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (355.486 KB) | DOI: 10.31293/rjabm.v1i2.3043

Abstract

The object of this study is Bank Kaltim financial statements that have been audited by independent auditors. Research data obtained through documentation. This research includes descriptive research. In order to analyze the development of financial performance from 2017-2019, researcher used trend analysis technique.Trend analysis is a method of statistical analysis that is intended to make an estimate or forecast the future. To do a good forecasting is needed various kinds of information (data) is quite a lot and observed in a period of relatively long, so that the analysis can determine how many big fluctuations and the factors that influence those change. The profitability ratios will provide an overview of the effectiveness of the management of the company. The greater the profitability means the better, because the prosperity of the owner of the company increased with greater profitability. Profitability ratios consist of Profit Margin, Basic Earning Power, Return on Assets and Return on Equity.
PERAN KOMUNITAS FOOD TRUCK DALAM PENANGGULANGAN BENCANA Eka Yudhyani; Mardiana Mardiana; Rina masithoh Haryadi; Andi Indrawati
Bakti Banua : Jurnal Pengabdian Kepada Masyarakat Vol 3, No 1 (2022): BAKTI BANUA : JURNAL PENGABDIAN KEPADA MASYARAKAT
Publisher : Sekolah Tinggi Ilmu Manajemen Indonesia (STIMI) Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (367.514 KB) | DOI: 10.35130/bbjm.v3i1.267

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Guncangan gempa bumi Januari 2021 berkekuatan 6,2 SR yang terjadi di daerah Majene dan Mamuju provinsi Sulawesi Barat  yang lalu telah berdampak kepada kondisi berbagai aspek kehidupan masyarakat dan pemerintah di Majene dan Mamuju, penelitian ini bertujuan untuk melihat upaya pemulihan dan tanggap bencana yang dilakukan oleh Komunitas Food truck dan Universitas 17 Agustus 1945 Surabaya dan Universitas 17 Agustus 1945 Samarinda,  terhadap masyarakat yang berdampak bencana gempa dan  kelaparan pasca bencana,Kehadiran komunitas Food truck ini membantu pengungsi yang  belum memiliki dapur umum  pada suatu daerah yang  belum mendapatkan bantuan oleh pemerintah, Food truck dengan dilengkapi dapur di dalamnya sangat mudah mobilisasinya  berpindah dari satu daerah kedaerah lainnya hingga pemerintah sudah bisa mendirikan bantuan dapur umum di daerah tersebut.sehingga tanggap bencana yang dilakukan bermanfaat untuk pengungsi bencana di Sulawesi Barat, dan dapat dijadikan rekomendasi untuk Tanggap bencana di daerah yang susah terjangkau oleh pemerintah. Kedepan diharapkan lebih banyak bekerjasama dengan komunitas-komunitas Food truck yang ada di Indonesia atau kampus-kampus diharapkan memiliki asset Food Truck dan melibatkan banya mahasiswa untuk tanggap dengan bencana
Financial Statement Fraud: The Predictive Relevance of Fraud Hexagon Theory Arief Hidayatullah Khamainy; Mekar Meilisa Amalia; Pandu Adi Cakranegara; Andi Indrawati
Journal of Accounting and Strategic Finance Vol 5 No 1 (2022): JASF (Journal of Accounting and Strategic Finance)
Publisher : UNIVERSITAS PEMBANGUNAN NASIONAL VETERAN JAWA TIMUR

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v5i1.249

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The pandemic situation has suppressed various businesses in Indonesia and has provided opportunities for business actors to practice window dressing for presenting good company performance. The practice of window dressing is an example of financial statement fraud. Therefore, to anticipate this fraud, it is very important to examine the factors that cause companies to commit financial statement fraud. This study aims to analyze the fraud hexagon theory and its relationship with financial statement fraud. The research was conducted on state-owned companies listed on the Indonesia Stock Exchange (IDX) for the last 5 years (2016-2020). The method used to test the hypothesis is log-regression analysis. The results of the study prove that external pressure as a proxy for stimuli, CEO duality as a proxy for collusion, and nature of the industry as the proxied opportunity have predictive relevance to financial statement fraud. Even though from ten hypotheses only three hypotheses are proved, this result implied that when companies face a difficult situation and cannot achieve their financial target and they have the opportunity to change their financial records, it is very probable that they will conduct a financial statements fraud. Thus, the government needs to monitor and make policies to prevent this conduct for state-owned companies and other companies listed in IDX
Influence of system, information and digital payment qualities on customer satisfaction of gojek super app Adisthy Shabrina Nurqamarani; Faizal Reza; Nur Fitriani; Eka Yudhyani; Andi Indrawati
INOVASI Vol 18, No 4 (2022): November
Publisher : Faculty of Economics and Business Mulawarman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jinv.v18i4.11786

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In the era where technology and big data play the key role in determining success, a lot of startups emerged utilizing the opportunities to grab market, Gojek is one of the successful startups which claimed itself as the first super-app in the world. Despite its claim, Gojek faces intense competition with Grab, another super-app in Indonesia, and therefore ensuring qualities in its application hold important role to determine customer satisfaction to maintain the market. This study aims to analyze the effect of qualities attributes of system, information, and digital payment on customer satisfaction of Gojek Super Application through a sample of 100 respondents which were selected through purposive sampling method. The result revealed that system, information, and digital payment quality affected customer satisfaction significantly both partially and simultaneously. This research recommends Gojek to evaluate the service quality in its super app by considering the qualities of system, information and digital payment to improve customer satisfaction. 
Influence of system, information and digital payment qualities on customer satisfaction of gojek super app Adisthy Shabrina Nurqamarani; Faizal Reza; Nur Fitriani; Eka Yudhyani; Andi Indrawati
INOVASI Vol 18, No 4 (2022): November
Publisher : Faculty of Economics and Business Mulawarman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jinv.v18i4.11786

Abstract

In the era where technology and big data play the key role in determining success, a lot of startups emerged utilizing the opportunities to grab market, Gojek is one of the successful startups which claimed itself as the first super-app in the world. Despite its claim, Gojek faces intense competition with Grab, another super-app in Indonesia, and therefore ensuring qualities in its application hold important role to determine customer satisfaction to maintain the market. This study aims to analyze the effect of qualities attributes of system, information, and digital payment on customer satisfaction of Gojek Super Application through a sample of 100 respondents which were selected through purposive sampling method. The result revealed that system, information, and digital payment quality affected customer satisfaction significantly both partially and simultaneously. This research recommends Gojek to evaluate the service quality in its super app by considering the qualities of system, information and digital payment to improve customer satisfaction.