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Nurul Fatimah
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Review of Accounting and Business
Published by Universitas Ekuitas Indonesia
ISSN : -     EISSN : 27745287     DOI : https://doi.org/10.52250/reas
Core Subject : Economy,
Economics, Econometrics & Finance
Review of Accounting and Business publishes research articles from various topics in functional areas of accounting and business, including but is not limited to the following topics: 1. Financial Accounting 2. Public Sector Accounting 3. Management Accounting 4. Islamic Accounting and Financial Management 5. Accounting Information System 6. Taxation 7. Auditing 8. Accounting Education 9. Behavioural Accounting 10. Corporate Reporting 11. Corporate Governance 12. Ethics and Professionalism of Accountant 13. Corporate Finance 14. Capital Market 15. Banking
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 51 Documents
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Analisis Efektivitas Pengadaan Barang/Jasa secara Elektronik (E-Procurement) pada Dinas Tanaman Pangan dan Hortikultura Provinsi Jawa Barat Hikmah, Rismayanti Nurul; Irjayanti, Maya
Review of Accounting and Business Vol. 3 No. 2: Review of Accounting and Business: Vol 3 No 2, December 2022
Publisher : Accounting Undergraduate (S1) and Diploma Study Program (D3), STIE EKUITAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52250/reas.v3i2.602

Abstract

This study aims to determine the application of e-procurement in the procurement of goods/services activities and it is relation to the effectiveness of procurement, as well as to identify the success and failure factors of the implementation of e-procurement. The object of research is the procurement of goods/services electronically (e-procurement) in Dinas Tanaman Pangan dan Hortikultura Provinsi Jawa Barat. In this study using a descriptive method with a qualitative approach. Data collection techniques were obtained from primary data in the form of observation, interviews, and documentation. Meanwhile, secondary data was obtained from books, literature, and other published data. The results of this study showed three findings. First, the implementation of e-procurement in the procurement of goods/services in Dinas Tanaman Pangan dan Hortikultura Provinsi Jawa Barat can be said to be going well and is in accordance with applicable regulations related to Government Procurement of Goods/Services. Second, the implementation of goods/services procurement activities electronically (e-procurement) has been effective. This is reflected in the achievement of the five goals that have been set. Third, the success and failure factors of e-procurement are classified based on three crucial factors, namely human factors, technology, and processes. Proposed improvements in the form of socialization, training, and evaluation related to the implementation of e-procurement should be made as an effort to increase the effectiveness of procurement.
Penerapan Good Corporate Governance dan Risiko Pembiayaan terhadap Profitabilitas Bank Muamalat Indonesia Supriyanto, Dodi; Yunus, Dede Ropik
Review of Accounting and Business Vol. 3 No. 2: Review of Accounting and Business: Vol 3 No 2, December 2022
Publisher : Accounting Undergraduate (S1) and Diploma Study Program (D3), STIE EKUITAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52250/reas.v3i2.583

Abstract

Abstrak: Penelitian ini bermaksud untuk mengkaji penerapan tata kelola perusahaan yang baik (GCG) di Bank Muamalat Indonesia, pertumbuhan risiko pembiayaan (NPF), dan sejauh mana faktor-faktor tersebut berdampak pada profitabilitas (ROA) perusahaan. Penelitian ini menggunakan metodologi deskriptif dan verifikatif. Selain metode pengumpulan data primer yang meliputi kajian pustaka dan dokumentasi, digunakan pula data sekunder berupa laporan keuangan tahunan dan laporan masyarakat atas penerapan GCG. Uji asumsi tradisional, analisis regresi linier berganda, koefisien korelasi, koefisien determinasi, uji-t, dan uji-F semuanya digunakan dalam konstruksi hipotesis. Hasil penelitian ini menunjukkan bahwa sebagian risiko pembiayaan (NPF) dan sebagian GCG keduanya memiliki dampak yang cukup besar terhadap profitabilitas. Namun, tidak satu pun faktor yang memiliki dampak signifikan, yakni ROA. Hubungan yang kuat ditunjukkan oleh koefisien korelasi sebesar 0,872, dan koefisien determinasi sebesar 76,1, sedangkan sisanya sebesar 23,9% dipengaruhi oleh faktor-faktor yang tidak diteliti.Abstract: This study aims to analyze the implementation of Good Corporate Governance (GCG) at Bank Muamalat Indonesia, to analyze the development of financing risk (NPF) and to analyze how much influence the implementation of GCG and financing risk (NPF) has on the profitability (ROA) of Bank Muamalat Indonesia. The method used in this research is descriptive method and verification method. The data used are secondary data in the form of annual financial reports and published reports on the implementation of GCG with data collection techniques by literature study and documentation. The design of the hypothesis used classical assumption test, multiple linear regression analysis, correlation coefficient, coefficient of determination, t test and f test. The results of this study indicate that partially GCG has a significant effect and financing risk (NPF) partially has no significant effect, while simultaneously has a significant effect on profitability (ROA). The correlation coefficient value of 0.872 indicates a strong relationship, and the value of the coefficient of determination is 76.1 while the remaining 23.9% is influenced by other factors not examined. Keywords: Good Corporate Governance (GCG), Financing Risk (NPF) and Profitability (ROA).
Analisis Perancangan Tata Letak Pabrik Kopi Java Preanger Gunung Tilu Menggunakan Metode Activity Relationship Chart (ARC) Aji, Bagas Abiyoga Hastyo; Irjayanti, Maya
Review of Accounting and Business Vol. 4 No. 1: Review of Accounting and Business: Vol 4 No 1, Juni 2023
Publisher : Accounting Undergraduate (S1) and Diploma Study Program (D3), STIE EKUITAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52250/reas.v4i1.601

Abstract

Layout design is important in managing material flow, productivity and human relations within the factory. There are 8 work stations at the Java Preanger Gunung Tilu Coffee Factory, namely warehouse, weighing, washing, pulping machines, huller machines, sorting and roasting machines. This study aims to determine the initial layout of the factory and to compare the initial layout with the proposed layout using descriptive methods with the Activity Relationship Chart (ARC) method, which shows the importance of whether or not a department should be approached in order to create company work efficiency. Then a comparison is made between the mileage of the initial layout and the proposed layout. The results showed that the production process flow was irregular because the distances were not suitable and far apart and the total displacement was 43,808.4 meters. By applying the Activity Relationship Chart (ARC) method, several parts of the factory experienced a change in position which resulted in a proposed layout with reduced mileage during the production process from 61.6 meters to 43.5 meters and the number of displacements reduced to 31,271.5 meters
Pengaruh Kualitas Sistem Informasi Akuntansi Terhadap Kepuasan Pengguna Aplikasi Berbasis Mobile Banking Pada Bank BCA KCP Banda Anggraeni, Dinda
Review of Accounting and Business Vol. 3 No. 2: Review of Accounting and Business: Vol 3 No 2, December 2022
Publisher : Accounting Undergraduate (S1) and Diploma Study Program (D3), STIE EKUITAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52250/reas.v3i2.600

Abstract

Penelitian ini bertujuan untuk mengetahui bagaimana kualitas sistem informasi akuntansi dan kepuasan pengguna, serta untuk mengetahui apakah kualitas sistem informasi akuntansi berpengaruh terhadap kepuasan pengguna Aplikasi Berbasis Mobile Banking Pada Bank BCA KCP Banda. Faktor-faktor yang diuji dalam penelitian ini adalah kualitas sistem informasi akuntansi sebagai variabel independen. Sedangkan kepuasan pengguna sebagai variabel dependen. Metode penelitian yang digunakan dalam penelitian ini adalah metode deskriptif dan verifikatif. Populasi dalam penelitian ini adalah nasabah yang pengguna mobile banking pada Bank BCA KCP Banda sebanyak 3.980. Teknik penentuan sampel yang digunakan dalam penelitian ini yaitu teknik probability sampling dengan metode simple random sampling, sedangkan untuk menghitung besaran sampel menggunakan rumus slovin, sehingga sampel dalam penelitian sebanyak 100 nasabah yang pengguna mobile banking pada Bank BCA KCP Banda. Metode analisis yang digunakan dalam penelitian ini adalah analisis regresi linear sederhana menggunakan Statistical Package for Social Sciences (SPSS) Ver.25.00. Berdasarkan hasil penelitian menunjukan bahwa kualitas sistem informasi akuntansi berpengaruh terhadap kepuasan pengguna di Aplikasi Berbasis Mobile Banking Pada Bank BCA KCP Banda. Selain itu besarnya pengaruh kualitas sistem informasi akuntansi dalam memberikan kontribusi pengaruh terhadap kepuasan pengguna adalah sebesar 53,1%.
Pengaruh Persepsi Akuntansi, Pengetahuan Akuntansi, Skala Usaha dan Latar Belakang Pendidikan terhadap Penggunaan Informasi Akuntansi (Studi Empiris Pada Pelaku UMKM di Kabupaten Temanggung) Kumalasari, Rania Hasna; Trisnawati, Rina
Review of Accounting and Business Vol. 3 No. 2: Review of Accounting and Business: Vol 3 No 2, December 2022
Publisher : Accounting Undergraduate (S1) and Diploma Study Program (D3), STIE EKUITAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52250/reas.v3i2.654

Abstract

ABSTRAK Penelitian ini bertujuan untuk mengetahui pengruh persepsi, pengetahuan akuntansi, skala usaha dan latar belakang pendidikan pelaku UMKM teradap penggunaan informasi akuntansi di Kabupaten Temanggung. Sampel yang digunakan dalam penelitian ini sebanyak 100 responden dan pengambilan sampel dengan metode random sampling. Teknik analisis yang digunakan adalah regresi linier berganda dengan aplikasi SPSS ver 20. Hasil penelitian menunjukkan bahwa persepsi pelaku, pengetahuan akuntansi dan latar belakang pendidikan tidak berpengaruh terhadap penggunaan informasi akuntansi. Sedangkan skala usaha berpengaruh terhadap penggunaan informasi akuntansi.
Analisis Pengaruh Likuiditas, Leverage, Struktur Kepemilikan, dan Operating Capacity terhadap Financial Distress (Studi Empiris Perusahaan Food and Beverage Terdaftar di Bursa Efek Indonesia Periode 2018-2020) Agustin, Dika Mardova; Trisnawati, Rina
Review of Accounting and Business Vol. 3 No. 2: Review of Accounting and Business: Vol 3 No 2, December 2022
Publisher : Accounting Undergraduate (S1) and Diploma Study Program (D3), STIE EKUITAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52250/reas.v3i2.656

Abstract

Penelitian ini bertujuan untuk menguji, menganalisis pengaruh Likuiditas, Leverage, Struktur Kepemilikan, dan Operating Capacity Terhadap Financial Distress pada perusahaan sektor food and beverage yang terdaftar di BEI periode 2018-2020. Metode analisis yang digunakan analisis regresi linear berganda. Hasil penelitian menunjukkan bahwa Likuiditas, Kepemilikan Manajerial, Kepemilikan Institurional tidak berpengaruh signifikan terhadap Financial Distress, sedangkan variabel Leverage dan Operating Capacity berpengaruh signifikan terhadap Financial Distress. Penelitian ini diharapkan dapat dijadikan sebagai literatur dan juga sebagai sumber referensi pada penelitian selanjutnya.
PENGARUH DANA ALOKASI UMUM (DAU) DAN PERTUMBUHAN EKONOMI TERHADAP TINGKAT KEMANDIRIAN KEUANGAN DAERAH PROVINSI JAWA BARAT (Studi Kasus Pada Kota di Provinsi Jawa Barat Periode 2017-2020) Fadhiilah, Rifda; Widiastuty, Tri
Review of Accounting and Business Vol. 4 No. 1: Review of Accounting and Business: Vol 4 No 1, Juni 2023
Publisher : Accounting Undergraduate (S1) and Diploma Study Program (D3), STIE EKUITAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52250/reas.v4i1.773

Abstract

The objective of this study is to determine how the General Allocation Fund and Economic Growth affect the West Java Province's level of regional financial independence between 2017 and 2020. The nine cities in the West Java Province from 2017 to 2019 made up the study's population. Purposive sampling was used to gather the samples for the study, resulting in the selection of nine districts/cities. Secondary data is the kind of data that is used. Economic growth and general allocation funds are the independent variables that are considered. The degree of financial independence in a region is the dependent variable that is being employed. Panel data regression and descriptive statistics are the methods of data analysis that are employed. The study's findings indicate that: (1) Economic Growth has a partial impact on the level of regional financial independence; (2) General Allocation Funds has a partial impact on the level of regional financial independence; and (3) Both Economic Growth and General Allocation Funds have no concurrent effect on the level of regional financial independence.
PENGARUH TRANSPARANSI DAN AKUNTABILITAS PENGELOLAAN DANA DESA TERHADAP KINERJA PEMERINTAH DESA (STUDI PADA PEMERINTAH DESA KECAMATAN DAWUAN KABUPATEN SUBANG) Rohaeni, Siti
Review of Accounting and Business Vol. 4 No. 1: Review of Accounting and Business: Vol 4 No 1, Juni 2023
Publisher : Accounting Undergraduate (S1) and Diploma Study Program (D3), STIE EKUITAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52250/reas.v4i1.775

Abstract

This study, which examines the village government of Dawuan District, Subang Regency, attempts to ascertain the impact of accountability and transparency in village fund management on the functioning of village governments. This study employed a quantitative methodology that included a descriptive and verification approach. This approach makes use of primary data by sending out surveys. Ten villages in the Dawuan subdistrict made up the study's sample, and 47 persons participated as respondents. Purposive sampling is used in the sampling procedure. Analysis using multiple linear regression is the analytical technique employed. The study's findings demonstrate that village government performance is positively and significantly impacted by partial accountability and openness in village budget management. The functioning of the village government is positively and significantly impacted by the openness and accountability of the village fund management process.
PENGARUH MEKANISME GOOD CORPORATE GOVERNANCE, KINERJA KEUANGAN DAN UKURAN PERUSAHAAN TERHADAP SUSTAINABILITY REPORT DISCLOSURE (Studi Kasus Pada Perusahaan Sektor Pertambangan Yang Terdaftar di Bursa Efek Indonesia Tahun 2020-2022) Sari, Dian Novita
Review of Accounting and Business Vol. 4 No. 1: Review of Accounting and Business: Vol 4 No 1, Juni 2023
Publisher : Accounting Undergraduate (S1) and Diploma Study Program (D3), STIE EKUITAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52250/reas.v4i1.784

Abstract

This research aims to determine the Effect of Good Corporate Governance Mechanism and Financial Performance on Sustainability Disclosure (Case Study on Mining Sector Companies Listed on the Indonesia Stock Exchange in 2020-2022). In this study, the method used is a descriptive method with a descriptive approach with secondary data obtained from financial statements and sustainability reports. The selected population is Mining Sector Companies with a population of 62 companies. The sampling technique used is purposive sampling of 15 samples. The technique carried out in analyzing this data is panel data regression analysis. The results of this study show that the board of directors, audit committee, independent commissioners, profitability, liquidity and company size have a significant influence simultaneously on sustainability report disclosure. Partially, the board of directors, audit committee, profitability and company size have a significant effect on sustainability report disclosure, while independent commissioners, liquidity do not have a significant effect on sustainability report disclosure.
PENGARUH UKURAN PERUSAHAAN, KINERJA LINGKUNGAN DAN BIAYA LINGKUNGAN TERHADAP KINERJA KEUANGAN (Studi Kasus Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2022) Mauhibah, Ratu Habibah; Anna, Yane Devi
Review of Accounting and Business Vol. 4 No. 2: Review of Accounting and Business
Publisher : Accounting Undergraduate (S1) and Diploma Study Program (D3), STIE EKUITAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52250/reas.v4i2.790

Abstract

This research aims to determine the influence of company size, environmental performance and environmental costs on the financial performance of manufacturing companies listed on the Indonesia Stock Exchange for the period 2018 - 2022. This research method uses quantitative research methods with a descriptive and verification approach. The data used in this research is secondary data in the form of financial reports and company PROPER reports. The data testing technique uses multiple linear regression. The research results show that company size and environmental costs have a partial effect on financial performance, environmental performance has no effect on financial performance. Company size, environmental performance, environmental costs simultaneously influence financial performance.

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