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Sustainable : Jurnal Akuntansi
Published by Universitas Muhammadiyah Surabaya
ISSN : 28083482     EISSN : 28077318     DOI : http://dx.doi.org/10.30651/stb.v1i1.9685
Core Subject : Economy,
Economics, Econometrics & Finance
Tujuan dari jurnal SUSTAINABLE adalah untuk menyebarluaskan hasil penelitian terapan di bidang akuntansi, keuangan, dan perbankan. SUSTAINABLE difokuskan untuk menjadi jurnal yang menerbitkan artikel ilmiah hasil penelitian terapan baik oleh akademisi, praktisi, dan asosiasi profesi. SUSTAINABLE mengundang naskah pada sub area sebagai berikut: Akuntansi Keuangan Akuntansi Manajemen Akuntansi Sektor Publik Akuntansi Perpajakan Akuntansi Syariah Audit Sistem Informasi Akuntansi
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 132 Documents
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EVALUASI PENERAPAN SISTEM PENGENDALIAN INTERNAL PETTY CASH PADA PT. SINERGI INTEGRA PERSADA Firdiana, Rizka Farah; Marina, Anna; Sa'diyah, Halimatus
SUSTAINABLE JURNAL AKUNTANSI Vol 3 No 2 (2023): Volume 3, No.2 November 2023
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/stb.v3i2.20221

Abstract

Penelitian ini dilaksanakan dengan tujuan gunamengevaluasi penerapan sistem pengendalian internal petty cash PT. Sinergi Integra Persada apakah sudah berjalan secara optimal sesuai dengan sistem pengendalian internal COSO. Penelitian ini menggunakan pendekatan kualitatif dengan jenis penelitian deskriptif. Teknik pengumpulan data menggunakan observasi, wawancara dan dokumentasi.Uji keabsahan data menggunakan triangulasi sumber. Hasil evaluasi menunjukkan bahwa (1) komponen lingkungan pengendalian sudah berjalan dengan baik, (2) komponen penilaian resiko belum diterapkan dengan baik pada prinsip mengidentifikasi dan menganalisis resiko, (3) komponen aktivitas pengendalian belum diterapkan dengan baik pada prinsip pengembangan kegiatan pengendalian, (4) komponen komunikasi dan informasi belum diterapkan dengan baik pada prinsip komunikasi internal yang efektif, dan (5) komponen aktivitas pemantauan belum diterapkan dengan baik pada prinsip evaluasi berkelanjutan atau terpisah. Hasil penelitian dapat disimpulkan bahwa penerapan sistem pengendalian internal petty cash PT. Sinergi Integra Persada belum berjalan secara optimal hal ini terlihat adanya beberapa komponen dan prinsip sistem pengendalian internal COSO pada saat pelaksanaannya belum sepenuhnya dijalankan.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PEMAHAMAN PELAKU UMKM DALAM PENYUSUNAN LAPORAN KEUANGAN MENURUT STANDAR AKUNTANSI KEUANGAN ENTITAS MIKRO KECIL DAN MENENGAH (SAK EMKM) (Pada UMKM di Kecamatan Dukuh Pakis Kota Surabaya) Anggraini, Rizka Ivantri; Sumanto, Agus
SUSTAINABLE JURNAL AKUNTANSI Vol 3 No 2 (2023): Volume 3, No.2 November 2023
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/stb.v3i2.20655

Abstract

The aim of the written research is to determine the influence of educational background, business size and age, availability of information, and business reach on UMKM understanding in preparing financial reports in accordance with SAK EMKM. The research sample was 65 UMKM in various industries registered with the Office of Cooperatives and UMKM in Dukuh Pakis District. Purposive sampling, namely the use of sampling methods. The sample in the study was 46 MSMEs, each of which had to fulfill two conditions: 1) it must mean that UMKM actors are active in the Dukuh Pakis District representing various industrial sectors; and 2) they must have been in business for at least two years. Respondents are given a questionnaire to fill out, and this is where the main data is collected. Quantitative analysis is a technique used in analyzing data. The results of the study show: (a) SAK EMKM shows that the education level of UMKM actors does not affect the understanding of making financial reports, with a t-value of -0.575 and a significant value of 0.568; (b) SAK EMKM with a t-count value of 3.455 and a significant value of 0.001 shows that education has a positive and significant influence on the understanding of UMKM actors in producing financial reports; (c) According to SAK EMKM, the size of the business has no influence on how well UMKM actors understand, with a t-value of 1.402, a significant value of 0.169; (d) the age of the business also has no effect on how well UMKM players understand with a t-value of -0.544, a significant value of 0.590; and (d) the dissemination of information and socialization also has no effect on how well MSME actors understand.
DETERMINE THE UNIT COST OF SECTION CAESAREA DELIVERY AT KENDANGSARI MERR MOTHER AND CHILD HOSPITAL SURABAYA Ratnasari, Yuni; Marina, Anna; Desipradani, Gita
SUSTAINABLE JURNAL AKUNTANSI Vol 3 No 2 (2023): Volume 3, No.2 November 2023
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/stb.v3i2.20756

Abstract

ABSTRACT This study aims to determine the unit cost of cesarean section delivery at Kendangsari Merr Mother and Child Hospital Surabaya using the activity-based costing system method. Researchers use a qualitative research approach. The results showed that the calculation of the unit cost of cesarean section delivery can detail several fees of one particular action service by tracing the activity activities that occur during the service process so that it is very minimal if there are unexpected costs that arise for the needs of the action. Keywords:: cesarean section delivery, unit cost
Mekanisme Pengenaan PPN Atas Digital Ads Services Pada Politeknik Bosowa Supiana; Den Ka, Veronika Sari; Gisda, Ardiansyah
SUSTAINABLE JURNAL AKUNTANSI Vol 3 No 2 (2023): Volume 3, No.2 November 2023
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/stb.v3i2.20848

Abstract

Pajak dalam era digital saat ini mengacu pada kewajiban pajak yang dikenakan pada perusahaan yang menggunakan teknologi internet. Ini mencakup berbagai entitas, mulai dari penyedia konten digital, platform media sosial, hingga aktivitas perdagangan barang atau jasa melalui platform elektronik yang dikenal sebagai e-commerce., termasuk penggunaan digital ads services pada platform facebook ads dan instagram ads. Tujuan penelitian ini adalah mengetahui bagaimana mekanisme pengenaan PPN digital ads services studi kasus Yayasan Aksa Mahmud unit bisnis Politeknik Bosowa. Penelitian ini menggunakan metode penelitian kualitatif. Data yang diaplikasikan dalam riset ini terdiri dari data primer dan data sekunder, dan metode yang digunakan untuk menghimpun informasi adalah melalui pelaksanaan wawancara serta penyelidikan pustaka. Teknik analisis data menggunakan penggumpulan data, proses analisis, pengambilan kesimpulan. Hasil penelitian ini yaitu mekanisme pengenaan PPN digital ads services studi kasus Yayasan Aksa Mahmud unit bisnis Politeknik Bosowa meliputi set up iklan kemudian iklan di terbikan, setelah masa iklan berakhir maka akan terbit faktur serta pemotongan deposit iklan di meta ads yang sudah termasuk PPN. Penggunaan digital ads services di meta ads sangat efektif untuk meningkatkan brand awarness dan menjangkau lebih banyak viewers serta iklan dapat di set up sesuai dengan sasaran yang di inginkan contohnya sasaran umur lebih spesifik.
Analisis Penerapan Akuntansi Berdasarkan SAK EMKM Pada UMKM Dwi Loundry Imawan, Amrizal; Mas’adah, Ninik; Safitri, Maya; Fadhil, Faiz Abdillah
SUSTAINABLE JURNAL AKUNTANSI Vol 3 No 2 (2023): Volume 3, No.2 November 2023
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/stb.v3i2.20865

Abstract

The aim of this research is to analyze the suitability of implementing accounting based on SAK EMKM in Dwi Loundry MSMEs. This research was conducted using a qualitative method with a case study approach and the application of recording financial reports based on SAK EMKM using primary and secondary data taken from the Dwi Loundry business. Data collection techniques in this research used observation, interview and documentation techniques and the analysis techniques used were data reduction, data presentation and drawing conclusions. Based on data analysis, the research results show that the Dwi Loundry business has implemented accounting but the recording of financial reports is still done manually and is very simple and its implementation does not follow the provisions in SAK EMKM. The financial report prepared by the Dwi Loundry business is only a profit and loss report, while the financial position report and notes to the financial report do not yet exist. The obstacles that cause SAK EMKM not to be implemented in the Dwi Loundry business are time constraints and not knowing and understanding the preparation of financial reports based on Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMKM). Keywords: Financial Reports, SAK EMKM, and UMKM
Analisis Penerapan Metode Economic Order Quantity (EOQ) dan Penentuan Harga Jual Pada CV. Prima Abadi Jaya Sigarlaki, Lauren; Setyawati, Vincentia Devina
SUSTAINABLE JURNAL AKUNTANSI Vol 3 No 2 (2023): Volume 3, No.2 November 2023
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/stb.v3i2.20869

Abstract

Printing on CV. Prima Abadi Jaya is a company engaged in the printing industry. This study aims to determine the optimal amount of raw material inventory at CV. Prima Abadi Jaya using the Economic Order Quantity (EOQ) method from January to December 2021. Data collection is carried out to calculate the optimal quantity and determine the selling price applied by the company using the full costing method. Calculation of Total Inventory Cost (TIC) if the company applies the Economic Order Quantity (EOQ) method for magazine products, the Total Inventory Cost (TIC) of raw materials is Rp. 675,005 and for book products, the Total Inventory Cost (TIC) of raw materials is Rp. 591,423. calculation of the cost of goods manufactured and the optimal selling price on the CV. Prima Abadi Jaya for magazine products is Rp. 25,268, for book products is Rp. 11,768.
Financial Performance: Big Data & Sustainabiity Competitive Advantage Studi Kasus Institusi Keuangan di Indonesia Muchlis, Muchlis
SUSTAINABLE JURNAL AKUNTANSI Vol 3 No 2 (2023): Volume 3, No.2 November 2023
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/stb.v3i2.20886

Abstract

ABSTRACT This research aims to determine the extent to which big data can influence financial performance in the world of industry, both directly and mediated by competitive advantage. This research uses secondary data on financial institutions listed on the Indonesia Stock Exchange, totaling 23 institutions. Data is processed using robust regression with the Least Time Square (LTS) estimator. The results of this research show that there is a significant positive influence between big data and financial performance, both directly and mediated by competitive advantage. Keywords: Big Data, Competitive Advantage, Financial Performance
Investment Decision Factors Sugiarto, Sugiarto; Surahman, Dedy; Sya’ban, Ma’ruf
SUSTAINABLE JURNAL AKUNTANSI Vol 3 No 2 (2023): Volume 3, No.2 November 2023
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/stb.v3i2.20953

Abstract

The purpose of this study was to determine the effect of financial literacy and personal income on investment decisions. Data collection was carried out by survey using a questionnaire given to 75 respondents. The results of this study indicate that Financial Literacy partially has no significant effect on Financial Behaviour, Financial Literacy partially has a significant effect on Investing Decisions, Personal Income partially has no significant effect on Financial Behaviour, Personal Income partially has a significant effect on Investing Decisions, Financial Behaviour partially has no significant effect on Investing Decisions.
Analisis Economic Value Added Untuk Mengukur Kinerja Keuangan PT. Federal Internasional Finance (Perusahaan Go Public Yang Terdaftar Pada Bursa Efek Indonesia) Supriyanti; Bumi Kellen, Pius; Rahayu, Lustry
SUSTAINABLE JURNAL AKUNTANSI Vol 3 No 2 (2023): Volume 3, No.2 November 2023
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/stb.v3i2.21029

Abstract

ABSTRACT This study aims to assess the financial performance of PT. Federal Internasional Finance, a listed company on Indonesia Stock Exchange using the Economic Value Added method. The research was conducted from February to March 2023 using documentation data collection techniques in the form of published financial statements obtained through the Indonesia Stock Exchange, the official website of PT. Federal Internasional Finance and various literature related to research. The analysis was carried out using case study research with a quantitative descriptive approach. The focus of this research is on the financial statements of PT. Federal Internasional Finance for five years, from 2017 to 2021. The analysis technique used is the calculation of Economic Value Added which is calculated in three components, namely NOPAT, WACC and Invested Capital. The results of this study show that PT. Federal Internasional Finance is considered to have good financial performance, judging from the EVA value which shows a positive number. This situation can be interpreted to mean that PT. Federal Internasional Finance has succeeded in creating economic added value. Keywords: Financial report, Finansial performance, economic value added
Leverage Sebagai Pemoderasi Pada Pengaruh Intellectual Capital Terhadap Profitabilitas Ubaidillah, Moh.
SUSTAINABLE JURNAL AKUNTANSI Vol 3 No 2 (2023): Volume 3, No.2 November 2023
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/stb.v3i2.21077

Abstract

This study aims to determine the effect of intellectual capital on profitability with leverage as a moderating variable. The population of this study are banking companies listed on the Indonesia Stock Exchange (IDX). The sample of this study is the financial data of banking companies in 2019-2022 with the sampling technique is perpusive sampling which results in 43 companies and 172 financial data of banking companies. The data analysis technique uses linear regression with SPSS 24. The results of this study indicate that intellectual capital and leverage have a significant positive effect on profitability. Furthermore, leverage is able to moderate the effect of intellectual capital on profitability.

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