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All Journal Jurnal Akuntansi dan Bisnis Krisnadwipayana Jurnal Manajemen Bisnis Krisnadwipayana
Hayuningtyas Pramesti Dewi
Departemen Akuntansi Fakultas Ekonomi Universitas Krisnadwipayana
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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ANALISIS PERHITUNGAN HARGA JUAL PRODUK DENGAN DASAR HARGA POKOK PESANAN METODE FULL COSTING STUDI PADA UD. KUBE MAWAR PUTIH Gendis Hardiyanti Aprilia; Hayuningtyas Pramesti Dewi
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 5 No 3 (2018): JURNAL AKUNTANSI DAN BISNIS KRISNADWIPAYANA
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v5i3.510

Abstract

This study aims to determine the product selling price based on the order price of UMKM UD. Kube Mawar Putih. Data is obtained by means of interviews and documentation studies and analyzed by comparing the calculation of the production cost which has been carried out by the company with the calculation of the cost of goods with the full costing method. The result of the study show that the difference in advantegous if the company uses the calculation of full costing method.
ANALISIS PERTANGGUNGJAWABAN KEUANGAN ORGANISASI NIRLABA DAN PENYUSUNAN LAPORAN KEUANGAN SESUAI DENGAN PSAK 45 DI MASJID AL-MUTTAQIN BEKASI Yayang Novita Sari; Hayuningtyas Pramesti Dewi
Jurnal Manajemen Bisnis Krisnadwipayana Vol 6 No 3 (2018): Jurnal Manajemen Bisnis Krisnadwipayana
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research raises the issue of financial accountability for non-profit organizations. The object of the research was conducted at Al Muttaqin Mosque Jatibening Bekasi for the 2016-2017 reporting year. Data obtained from cash in and out cash recap, observation and interview. The results of the study were that the Al Muttaqin Mosque had not made a Financial Report in accordance with PSAK 45 so that the preparation of the Financial Statements in accordance with PSAK 45 was tried to be compiled in the study.
PERAN DARI PERSEPSI PELAKU UMKM DAN PEMAHAMAN TEKNOLOGI INFORMASI TERHADAP PENERAPAN STANDAR AKUNTANSI KEUANGAN ENTITAS MIKRO KECIL DAN MENENGAH Dewi Rahayu; Hayuningtyas Pramesti Dewi
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 12 No 1 (2025): JURNAL AKUNTANSI DAN BISNIS KRISNADWIPAYANA
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v12i1.199

Abstract

This study investigates factors that can influence the implementation of Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM), namely the perception of MSME actors and the understanding of information technology. Data were obtained from MSMEs fostered by Pondok Gede District, Bekasi City, and tested using partial least square analysis. The results showed that the perception of MSME actors and their understanding of information technology had a positive effect on the implementation of SAK EMKM.
DETERMINAN KUALITAS LABA Alfiani Putri; Hayuningtyas Pramesti Dewi
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 12 No 3 (2025): Jurnal Akuntansi dan Bisnis Krisnadwipayana
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v12i3.969

Abstract

The purpose of this study is to investigate factors that may influence earnings quality, namely the Investment Opportunity Set, the Independent Board of Commissioners, and the Audit Committee. Data were obtained from the Indonesia Stock Exchange, specifically the annual reports of Heavy Construction, Civil Engineering, and Telecommunication companies, and were tested using multiple linear regression analysis. The results indicate that the Investment Opportunity Set has a positive effect on earnings quality, while the Independent Board of Commissioners and the Audit Committee have no effect on earnings quality
Analisis Kinerja Keuangan: Peran Kepemilikan Institutional Dan Fin-Tech Pada Perusahaan Asuransi Jiwa Konvensional Syifa Maharani Irianto; Hayuningtyas Pramesti Dewi
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 13 No 1 (2026): JABK : Jurnal Akuntansi dan Bisnis Krisnadwipayana
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v13i1.1037

Abstract

The purpose of this study is to investigate factors that can influence financial performance, namely institutional ownership and financial technology. Data were obtained from the Financial Services Authority (OJK), specifically the annual reports of conventional life insurance companies, and tested using multiple linear regression analysis. The results indicate that institutional ownership and financial technology have a positive effect on financial performance.
Co-Authors Alfiani Putri Dewi Rahayu Gendis Hardiyanti Aprilia Ilham Fadilah Riri Oktaviani Rodiyatan Mardiah Sari Retno Setiowati Syifa Maharani Irianto Try Masroyany Yayang Novita Sari