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All Journal JCRS (Journal of Community Research and Service) Accounting and Business Journal ARBITRASE: JOURNAL OF ECONOMICS AND ACCOUNTING Proceeding International Seminar of Islamic Studies Surplus: Jurnal Riset Mahasiswa Ekonomi, Manajemen, dan Akuntansi Jurnal Wilayah, Kota dan Lingkungan Berkelanjutan
Arnita, Vina
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Pengaruh Pengalaman Auditor Terhadap Kualitas Audit Di KAP Arnita, Vina; Diana, Yana; Andini Puspita Sari
ARBITRASE: Journal of Economics and Accounting Vol. 4 No. 2 (2023): November 2023
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/arbitrase.v4i2.1289

Abstract

Companies have several important considerations when determining which public accounting firm (KAP) will audit their financial statements. The company definitely wants to ensure that the KAP chosen has a good reputation and is credible, thus providing confidence that the audit will be carried out with professionalism and integrity. With the experience and expertise of the KAP, it is expected that the KAP will have an in-depth understanding of industry conditions and applicable accounting requirements, and can provide added value in auditing financial statements. This study aims to determine the factors that influence the company in the selection of KAP Big Four and Non Big Four. The population used in this research is all companies going public on the IDX in 2020-2022. The sample selection was carried out using purposive sampling, and 2,040 data were collected. By using multiple logistic regression, the results show that total assets turnover, company complexity, and the diversity of audit committee members affect the likelihood of a company choosing the Big Four KAP. On the other hand, the company's growth has no effect on the possibility that the company will choose the Big Four KAP.
Analisis Penyusunan Laporan Keuangan UMKM Berdasarkan SAK EMKM Wan Fachruddin; Arnita, Vina; Andini Puspita Sari
ARBITRASE: Journal of Economics and Accounting Vol. 5 No. 1 (2024): July 2024
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/arbitrase.v5i1.1830

Abstract

Micro, Small and Medium Enterprises (MSMEs) play a pivotal role in driving Indonesia's economy due to their ability to adapt to rapid market changes, an advantage that large corporations lack. Supporting MSMEs is vital to ensure their sustainable growth, while opening up more business and employment opportunities. This research adopted a qualitative approach and was conducted in Pari City, focusing on MSMEs as the research subjects. Data were collected through observations, interviews, and documentation, then analyzed using reduction, presentation, and conclusion techniques. Despite this, Kota Pari's Gula Merah MSMEs still face obstacles in financial management, especially related to the unavailability of financial reports in accordance with standards. Financial management is also still inadequate, with the lack of accounting recording practices, indicating a lack of understanding of the importance of systematization in financial recording and reporting. Although efforts have been made to monitor trade receivables, there is no record of cash disbursements, potentially resulting in a lack of control over business cash flow. Based on the existing financial statements, it can be concluded that the financial statements of Pari City MSMEs do not fully comply with the Micro and Small Financial Accounting Standards (SAK EMKM), still relying on the cash basis. Further efforts are needed to improve the financial management of MSMEs to ensure better business sustainability and growth.
Perencanaan Ekowisata Mangrove Desa Pasar Raya Menuju Desa Wisata Mangrove Fitri, Rahmadhani; Siti Nurhayati; Arnita, Vina; Alfiyah, Sausan
JURNAL WILAYAH, KOTA DAN LINGKUNGAN BERKELANJUTAN Vol. 2 No. 2 (2023): Desember : JURNAL WILAYAH, KOTA DAN LINGKUNGAN BERKELANJUTAN
Publisher : Fakultas Teknik Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58169/jwikal.v2i2.217

Abstract

Mangrove ecotourism has become one of the popular destinations in nature-based tourism. Pasar Raya Village, which is surrounded by beautiful mangrove forests, has taken the initiative to develop mangrove ecotourism and turn it into a "Mangrove Tourism Village." This study aims to design a comprehensive, sustainable, and attractive mangrove ecotourism planning in Pasar Raya Village. The study involved an in-depth analysis of the mangrove ecotourism potential, including the natural wealth, biodiversity, and environmental uniqueness of Pasar Raya Village. In addition, the involvement of local communities and stakeholders became an integral part of this planning. the construction of trails, jetties, and guided paths to allow visitors to explore the mangrove forest safely and comfortably. The outcome of this planning is the transformation of Pasar Raya Village into a sustainable mangrove ecotourism destination, which not only provides an exceptional experience for visitors but also empowers the local community and safeguards the important mangrove ecosystem. The success of this project depends on close collaboration between the government, community and private sector in a joint effort to maintain the natural beauty and biodiversity of Pasar Raya Village.
The Effect of Financial and Macroeconomic Performance on Stock Value in Companies in the Restaurant, Hotel and Tourism Sub-Sector Companies Listed on the IDX During the Covid-19 Pandemic Amalia, Rizky; Arnita, Vina
Journal of Community Research and Service Vol 8, No 2: JULY 2024
Publisher : Universitas Negeri Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24114/jcrs.v8i2.63274

Abstract

This research aimed to determine the influence of return on equity, earnings per share, debt to equity ratio, inflation, exchange rate, and interest rate both partially and simultaneously on stock value in the Restaurant, Hotel, and Tourism Sub-Sector Companies Listed on the Indonesia Stock Exchange during the Covid-19 Pandemic. The population of this research consisted of 35 companies, with a sample of 26 companies. The analysis technique used panel data regression with the Eviews 9.0 application. The regression model used was the Random Effect Model (REM). The data used were from the first to the fourth quarter of 2020 to 2021 and the first quarter of 2022. The results of the research showed that only the earnings per share variable had a partially positive and significant effect on the stock value of the Restaurant, Hotel, and Tourism Sub-Sector Companies listed on the Indonesia Stock Exchange during the Covid-19 Pandemic. Meanwhile, the variables of return on equity, debt to equity ratio, inflation, exchange rate, and interest rate did not have a significant effect. Simultaneously, all variables of return on equity, earnings per share, debt to equity ratio, inflation, exchange rate, and interest rate had a positive and significant effect on stock prices. The variables of return on equity, earnings per share, debt to equity ratio, inflation, exchange rate, and interest rate contributed only 8.97% to the formation of stock prices and had a weak relationship with stock prices.
Payroll Accounting Information System for Bulumata Lashira Production Employees in Purbalingga Febriyanti, Susmia; Arnita, Vina
Accounting and Business Journal Vol 5 No 1 (2023): ACCOUNTING AND BUSINESS JOURNAL
Publisher : Lembaga Jurnal & Seminar Universitas Pembangunan Panca Budi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54248/abj.v5i1.4602

Abstract

This research was conducted at the home industry for the manufacture of false eyelash products which is located at Jalan Karang Brai RT 4 RW 2, Mrebet District, Purbalingga Regency, Central Java. The purpose of this study is to determine the payroll accounting information system that is currently running for employees used by business owners. The problems that will be discussed in this study are the calculation of working hours, deductions from salaries/bonuses, low salary payments which will affect employee performance, so that the home industry for Lashira eyelash production has experienced a decrease in both quality and quantity. Methods of data collection carried out in this study using interviews and observation. The data analysis technique used was a qualitative descriptive analysis. The results showed that the implementation of the payroll accounting information system was still not effective, because there were still many factors, namely the absence of a general journal, attendance that was still manual and inaccurate, for example not using fingerprints, payroll and wages and deductions not authorized by the personnel department. The payroll accounting information system will facilitate the systematic calculation of salaries in accordance with good standards. Accounting information systems are very influential to employees and companies because they still use manual methods so they are less effective and can cause errors.
INVESTMENT IN FIXED ASSETS LISTED IN INDONESIA STOCK EXCHANGE Arnita, Vina
Accounting and Business Journal Vol 1 No 1 (2019): ACCOUNTING AND BUSINESS JOURNAL
Publisher : Lembaga Jurnal & Seminar Universitas Pembangunan Panca Budi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54248/abj.v1i1.950

Abstract

This study discusses the analysis of fixed assets investment in PT. Adi Sarana Armada Tbk. The purpose of this study is to determine the extent to which management of fixed assets on the rate of return on investment on PT Adi Sarana Armada Tbk, through its activities the company began from the way the acquisition of fixed assets, depreciation method, and measure the rate of turnover of a fixed asset during its use and analysis the return on investment (ROI) to assess how efficient performance company in utilizing total assets to obtain profit. The research method used by the author is quantitative descriptive. The Data analyzed in the study is secondary data obtained from the financial report of PT. Adi Sarana Armada Tbk listed on Bursa efek Indonesia (BEI) of the year 2012 until the year 2014. The results of the research are the acquisition of fixed assets secured by the loan's long-term credit. Depreciation using the straight-line method to total assets fixed. The straight-line depreciation method produces a depreciation expense higher so the impact on profits Company. Where be aware of the profit that is produced by PT. Adi Sarana Armada Tbk experiences a significant decline as a result of too large the administrative burden that is largely dominated by the load of the depreciation of the vehicle. in rent. Then investment against fixed assets not in balance with the increasing sales in a sufficient amount so that the lead fixed asset turnover also decreased ditahun2014. Conditions-conditions it contributed negatively to the rate of return investments decreased in 2014 as compared in the year 2013.
The Effect of Accounting Information Systems on the Effectiveness of MSME Accounting Reporting in the Rawa Gebang Market, Langkat Regency Arnita, Vina; Nurhayati, Siti; Tambunan, Yuliati; Indriani, Yunia
Accounting and Business Journal Vol 5 No 2 (2023): ACCOUNTING AND BUSINESS JOURNAL
Publisher : Lembaga Jurnal & Seminar Universitas Pembangunan Panca Budi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54248/abj.v5i2.4675

Abstract

An accounting information system (AIS) is a set of information components used in accounting activities. The existence of an accounting information system allows the creation of order in the internal organization. This is because AIS makes it easier for human resources (HR) to obtain information related to the organization's economy. This information is utilized in the process of making and determining decisions. System accounting information system (AIS) also has constituent components. These components are the same as the components of the information system, namely, software, hardware, procedures, human resources, and databases. Mahatmayo (2014: 5) explains the components that enable accounting information systems to have important functions, including collecting and storing data about activities. Among them are collecting and storing data about activities carried out, so that management, employees, and databases can be utilized. activities carried out, so that management, employees, and external parties / interested parties can review things that have happened in the organization. Transforming data into information that is useful for management in making decisions in planning, implementing, and monitoring activities. Provide adequate controls to safeguard organizational assets including organizational data, and also to ensure that the data is available when needed accurately, and reliably.
Implementation of Goods and Services Procurement through E-Purchasing at the Ujung Menteng Urban Village Office Working Unit Widianingsih, Novita; Arnita, Vina
Accounting and Business Journal Vol 5 No 1 (2023): ACCOUNTING AND BUSINESS JOURNAL
Publisher : Lembaga Jurnal & Seminar Universitas Pembangunan Panca Budi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54248/abj.v5i1.4601

Abstract

With the enactment of the e-purchasing system in the expenditure of goods and services by the Government Institutions Province of Special Region of Jakarta, a few e-purchasing users are still confused on how-to-use the application, particularly at the Urban Village of Ujung Menteng Working Unit. One of the causes is a lack of training and guidance information on using the application. The purpose of this research is to inform the readers on how the system and procedures in realizing expenditure on goods and services through e-purchasing application. The method used in this research is qualitative descriptive. The result of this research is that the implementation of the e-purchasing application at the Ujung Menteng Village Office Working Unit is running well. Thus, the expense of goods and services in the running year becomes more effective and efficient under expectations.
ANALYSIS OF VILLAGE FINANCIAL PERFORMANCE WITH REVENUE RATIO IN PEMATANG SERAI VILLAGE, LANGKAT DISTRICT Khamilah Siregar, Oktarini; Arnita, Vina
Proceeding International Seminar of Islamic Studies INSIS 5 (March 2023)
Publisher : Proceeding International Seminar of Islamic Studies

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

Abstract

Village financial management is the goal of improving village financial conditions by providing a good signal to village financial users. The use of Village Finance that is right on target will optimize village revenue, including village original revenue. The researcher wants to analyze village financial ratios seen from village revenue analysis, namely the degree of decentralization, village financial dependency ratio, analysis of village revenue growth, PADesa efficiency ratio, PADesa Effectiveness Ratio in Pematang Serai Village, Tanjung Pura District, Langkat Regency Government. A research method with a quantitative description for assessing village financial performance with APBDesa realization report data from 2018 to 2021. The results obtained are village financial performance through a ratio approach with village revenue analysis that village revenue is still around more than 96% dominantly hoping for transfer revenue central government so that the village of Pematang Serai is very dependent on the central government and cannot be independent in the village of Pematang Serai. The need to increase the village's original revenue by planning and supervising the collection of village fees and taxes, the movement of village spending which has an impact on the development of new investments in the village of Pematang Serai such as BUMDES and MSME actors.
ANALISIS EFEKTIFITAS TINDAKAN PENAGIHAN PAJAK MELALUI PENERBITAN SURAT TEGURAN, SURAT SITA DAN SPMP TERHADAP PENERIMAAN PIUTANG PAJAK PADA KPP PRATAMA KEBUMEN Alfia, Nurul; Arnita, Vina
Surplus: Jurnal Riset Mahasiswa Ekonomi, Manajemen, dan Akuntansi Vol 3 No 2 (2023): Surplus: Jurnal Riset Mahasiswa Ekonomi, Manajemen dan Akuntansi
Publisher : Fakultas Ekonomi Universitas IBA Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35449/surplus.v3i2.757

Abstract

Pajak adalah salah satu komponen paling penting dari kemajuan suatu negara, terutama bagi negara berkembang seperti Indonesia. Tujuan utama dilakukannya penelitian ini adalah untuk melihat tingkat efektivitas kegiatan penagihan pajak terhadap penerimaan piutang pajak studi kasus di Kantor Pelayanan Pajak Pratama Kebumen. Penelitian ini bersifat deskriptif yaitu dengan menggambarkan pengaruh tindakan penagihan pajak dalam memaksimalkan penerimaan piutang pajak berdasarkan data yang diperoleh berkenaan dengan tindakan penagihan. Berlandaskan pada hasil penelitian ini, secara keseluruhan terlihat bahwa pengaruh tindakan penagihan pajak terhadap penerimaan piutang pajak di KPP Pratama Kebumen tahun 2021 hingga tahun 2023 terbilang rendah. Tindakan penagihan pajak yang telah dilakukan terkadang menemui berbagai kendala yang mengurangi tingkat efektivitas dalam pelaksanaannya dan akan berpengaruh terhadap penerimaan piutang pajak. Atas kendala tersebut Kantor Pelayanan Pajak Pratama Kebumen perlu lebih giat lagi dalam melakukan sosialisai perpajakan secara aktif kepada wajib pajak.
Co-Authors Alfia, Nurul Alfiyah, Sausan Andini Puspita Sari Diana, Yana Febriyanti, Susmia Fitri, Rahmadhani Indriani, Yunia Khamilah Siregar, Oktarini Rizky Amalia Siti Nurhayati Siti Nurhayati Tambunan, Yuliati Wan Fachruddin Widianingsih, Novita