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All Journal Indonesian Accounting Research Journal Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen
Rubianto, Aisyah Vanadia
Jurusan Akuntansi, Politeknik Negeri Malang
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Analisis Efektivitas dan Kontribusi Laba BUMD Terhadap Pendapatan Asli Daerah (PAD) Kota Bandung Astrie Merisa Ramadanti; Rahma Nazila Muhammad; Aisyah Vanadia Rubianto
Indonesian Accounting Research Journal Vol 2 No 2 (2022): Indonesian Accounting Research Journal (February 2022)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (296.879 KB) | DOI: 10.35313/iarj.v2i2.3250

Abstract

This research aims to understand the effectiveness and contribution of BUMD profits to Bandung PAD, as well as the obstacles faced and the efforts made to increase profits. The type of research used is a mixed method. The population of this study is BUMD in Bandung City, and the sampling technique used is a saturated sample. The data types used are the literature data and the subject data. The data sources used are second-hand data and original data. The data analysis techniques in this study include effectiveness analysis and contribution analysis. The results of data analysis show that the effectiveness of the profit of the Bandung City BUMD is still in the ineffective category, with a very minimal contribution. There are obstacles faced by Bandung City BUMD in increasing profits, namely company management, business capital capabilities, asset maintenance, service capabilities, tariffs, and human resources. Efforts are being made by BUMD Bandung City to overcome this and to increase profits, namely by reducing operational costs, developing the use of information technology, maintaining and utilizing assets optimally, providing convenience in service, increasing employee competence.
The Analysis on Factors Affecting Audit Delay on Manufacturing Companies Listed in Indonesia Stock Exchange Aisyah Vanadia Rubianto
Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Vol. 2 No. 3 (2017): Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33795/jraam.v2i3.207

Abstract

Tujuan penelitian ini adalah menganalisis faktor-faktor yang memengaruhi audit delay. Populasi dalam penelitian ini adalah semua perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia untuk periode 2014 dan 2015, yang menghasilkan 254 sampel perusahaan. Neraca, laporan laba rugi, dan catatan untuk laporan keuangan dianalisis menggunakan statistik deskriptif dan regresi linier multipel. Hasilnya menunjukkan bahwa tidak seperti solvabilitas, reputasi perusahaan audit, kompleksitas operasi perusahaan dan ukuran perusahaan tidak berpengaruh signifikan terhadap penundaan audit pada tahun 2015. Semua variabel independen secara bersamaan mempengaruhi variabel dependen selama 2 tahun. Hasil menunjukkan bahwa semakin tinggi profitabilitas suatu perusahaan, semakin sedikit waktu yang diperlukan perusahaan untuk memublikasikan laporan keuangannya. Semakin tinggi solvabilitas suatu perusahaan, semakin teliti proses audit yang diperlukan oleh auditor.  
A Critical Review of Personal Finance Tracker Technologies Among Gen Z Nurindrasari, Diana; Amelia Indah Kusdewanti; Ima Kristanti; Aisyah Vanadia Rubianto
Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Vol. 8 No. 1 (2025): Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33795/jraam.v8i1.008

Abstract

Abstract: A Critical Review of Personal Finance Tracker Technologies among Gen Z Purpose: The objective of this study is to critically review personal financial tracker technologies among Gen Z. Method: A multi-method approach, including synchronous and asynchronous with accounting students at the State Polytechnic of Malang. Result: mental accounting and financial education play a significant role in shaping the intention and practice of using the application. Novelty: This article critically explores how technology could create financial literacy, practice, and susceptibility for Gen Z. Contribution: This study adds to behavioural finance and digital sociology by examining Gen Z's financial knowledge and technology.   Abstrak: Tinjauan Kritis Teknologi Pelacak Keuangan Pribadi di Kalangan Gen Z Tujuan: Tujuan penelitian ini untuk reviu kritis personal financial tracker technologies pada Gen Z. Metode: pendekatan multi method yaitu synchronous and asynchronous pada mahasiswa Akuntansi di Politeknik Negeri Malang. Hasil: Mental accounting dan edukasi finansial berperan besar dalam membentuk niat dan praktik penggunaan aplikasi. Kebaruan: Artikel ini secara kritis mengeksplorasi bagaimana teknologi dapat menciptakan literasi keuangan, praktik, dan kerentanan terhadap generasi Z. Kontribusi: penelitian ini memperluas kajian dalam bidang keuangan perilaku dan sosiologi digital dengan memberikan perspektif tentang relasi antara teknologi dan kesadaran finansial pada Gen Z.      
Co-Authors Amelia Indah Kusdewanti Astrie Merisa Ramadanti Ima Kristanti Nurindrasari, Diana Rahma Nazila Muhammad