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All Journal Monex: Journal of Accounting Research Indonesian Accounting Research Journal Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Jurnal Pengabdian Kepada Masyarakat
Rubianto, Aisyah Vanadia
Jurusan Akuntansi, Politeknik Negeri Malang
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Languange, Linguistic, Communication & Media Social Sciences Other

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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.      
Penyusunan Laporan Keuangan Aplikasi Excel Macro Berbasis SAK EMKM pada Koperasi Unit Desa Dinda Aprilia Maulidina; Aisyah Vanadia Rubianto; Sutrisno Sutrisno
Monex: Journal of Accounting Research Vol 15, No 1 (2026)
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Politeknik Harapan Bersama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30591/monex.v15i1.9044

Abstract

Penelitian ini bertujuan untuk mendesain penyusunan laporan keuangan Koperasi Unit Desa X menggunakan aplikasi Excel macro berbasis SAK EMKM serta mengetahui kinerja keuangan berdasarkan laporan keuangan yang telah disusun. Teknik pengumpulan data menggunakan wawancara dan dokumentasi. Data yang digunakan dalam penelitian ini yaitu data primer. Berdasarkan hasil penelitian dapat disimpulkan sistem pencatatan keuangan koperasi semi manual dan belum mengikuti prinsip akuntansi yang berlaku dengan output berupa neraca dan laporan sisa hasil usaha. Laporan keuangan yang berhasil disusun sesuai standar adalah laporan posisi keuangan, laporan laba rugi, dan catatan atas laporan keuangan (CALK). Selain itu, hasil analisis kinerja keuangan menggunakan rasio likuiditas menunjukkan kondisi yang kurang baik, rasio solvabilitas memiliki hasil cukup baik dan rasio profitabilitas secara umum memiliki hasil kurang baik.
PENGELOLAAN DAN MONITORING DATABASED PELANGGAN DENGAN LITERASI FITUR MS. EXCEL PADA UMKM KRIPIK TEMPE SANAN RIZKY BAROKAH DI KOTA MALANG Sanita Dhakirah; Hilda Cahyani; Isnaini Nur Safitri; Aisyah Vanadia Rubianto; Novitasari
Jurnal Pengabdian kepada Masyarakat Vol. 10 No. 2 (2023): JURNAL PENGABDIAN KEPADA MASYARAKAT 2023
Publisher : P3M Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33795/abdimas.v10i2.4512

Abstract

In this modern era, doing business requires a marketing strategy to market a product. One good marketing method is to utilize a customer database. A database is a collection of data or information stored systematically. Meanwhile, the customer database is data that contains customer personal information, such as name, email, telephone number, age, gender, product search history, transaction history and other demographic and psychographic data. This database can be used to build and maintain a business, as well as establishing good relationships with customers. As Micro, Small and Medium Enterprises (MSMEs), the hope is that they can keep up with developments by becoming familiar with data. When you are data literate, it will make it easier for MSMEs to develop their business in this digital era. The customer database will help MSMEs reach more consumers. Utilizing data coupled with knowledge in processing customer databases is one of the keys to successfully managing a business. As an MSME actor, you must also be able to use data optimally. The Sanan tempeh chips center, as one of the areas in Malang City, is the center of a home industry that produces tempeh chips that are still surviving in this global era. The aim of this research is to help MSMEs to manage customer databases, business actors know and of course create the best business strategies
Co-Authors Amelia Indah Kusdewanti Astrie Merisa Ramadanti Cahyani, Hilda Dinda Aprilia Maulidina Ima Kristanti Isnaini Nur Safitri Novitasari Nurindrasari, Diana Rahma Nazila Muhammad Sanita Dhakirah Sutrisno, T