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All Journal Jurnal Ilmiah Manajemen Kesatuan Jurnal Ilmiah Akuntansi Kesatuan Jurnal Abdimas Dedikasi Kesatuan Jurnal Aplikasi Bisnis Kesatuan Jurnal Informatika Kesatuan Nomico
Rachman, Rachmawaty
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Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Library & Information Science Public Health Social Sciences Other

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Prosedur Penerimaan atas Penerimaan Negara Bukan Pajak pada Pusat Penelitian dan Pengembangan Hasil Hutan Azhariyah, Prameswari Edna; Efrianti, Desi; Rachman, Rachmawaty
Jurnal Aplikasi Bisnis Kesatuan Vol. 2 No. 3 (2022): JABKES Edisi Desember 2022
Publisher : Program Vokasi dan LPPM IBI Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jabkes.v2i3.1521

Abstract

Penerimaan Negara Bukan Pajak adalah salah satu bentuk penerimaan negara selain dari pajak. Proses penerimaan atas penerimaan bukan pajak tersebut harus sesuai prosedur yang berlaku. Prosedur yang sesuai dengan peraturan dan perundang-undangan agar penerimaan tersebut berjalan lancer tanpa adanya kendala. Tujuan dari Penelitian ini adalah untuk mengetahui Bagaimana Prosedur Penerimaan atas Penerimaan Negara Bukan Pajak yang terjadi di Pusat Peneltian dan Pengembangan Hasil Hutan. Apa saja Kendala atas Penerimaan tersebut. Dan apakah telah sesuai dengan Peraturan Menteri Keuangan atas apa yang sudah dilakukan di Pusat Penelitian dan Pengembangan Hasil Hutan terkait Penerimaan PNBP tersebut. Hasil pengamatan menunjukan bahwa Penerimaan Negara Bukan Pajak di Pusat Penelitian Hasil Hutan sudah sesuai prosedur yang berlaku. Prosedur tersebut sudah sesuai dengan Peraturan Menteri Keuangan dan Undang-undang. Keyword: Prosedur, Penerimaan Negara Bukan Pajak (PNBP).
Pengelolaan Piutang Dagang Perusahaan: Studi Kasus Pada PT Elegant Indonesia Javany, Vega; Rachman, Rachmawaty; Andrianto, Toni
Jurnal Aplikasi Bisnis Kesatuan Vol. 4 No. 2 (2024): JABKES Edisi Agustus 2024
Publisher : Program Vokasi dan LPPM IBI Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jabkes.v4i2.1925

Abstract

Accounts receivable is one of the important assets for a company. Effective management of accounts receivable can contribute to the company's financial success and reduce the risk of losses due to delinquent payments. The management of accounts receivable involves a series of activities that include determining credit policies, monitoring customers, effective collection, handling bad debts, and reporting, as well as the use of appropriate information systems. Companies need to have a clear credit policy to control customer credit risk. In addition, regular customer monitoring can help identify customers who have poor payment potential or are experiencing financial difficulties. PT Elegant Indonesia located at Jalan Lintang raya Kav F7 Sentul Industrial Estate, Bogor is a private company engaged in the automotive sector that sells products such as car seat covers, sofa covers, motorcycle seat covers, velvet carpets, and other car accessories. PT Elegant Indonesia's operational activities are carried out on credit. So that it will cause receivables and management of these receivables. Therefore controlling it is needed (SOP) so that it has a good impact on the company. The purpose of this study is to discuss the understanding, of the importance of managing accounts receivable.   Keywords: Trade Receivables
Tinjauan Prosedur Pengeluaran Kas Untuk Pembayaran Klaim Jaminan Kecelakaan Kerja Pada BPJS Ketenagakerjaan Kantor Cabang Bogor Kota Hendrasty, Syifa; Rachman, Rachmawaty
Jurnal Aplikasi Bisnis Kesatuan Vol. 3 No. 2 (2023): JABKES Edisi Agustus 2023
Publisher : Program Vokasi dan LPPM IBI Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jabkes.v3i2.1949

Abstract

Badan Penyelenggara Jaminan Sosial BPJS Ketenagakerjaan merupakan suatu badan sosial yang dibentuk oleh pemerintah guna untuk memberikan program perlindungan sosial kepada seluruh tenaga kerja di Indonesia. Terdapat 5 (lima) program yang dimiliki oleh BPJS Ketenagakerjaan yaitu Jaminan Hari Tua (JHT), Jaminan Kematian (JKM), Jaminan Pensiun (JP), Jaminan Kehilangan Pekerjaan (JKP), dan Jaminan Kecelakaan Kerja (JKK). Dari kelima program tersebut, program Jaminan Kecelakaan Kerja (JKK) menjadi program yang wajib dimiliki oleh setiap pekerja, karena jaminan ini melindungi agar pekerja yang tidak mampu bekerja, mengalami kecacatan, atau meninggal dunia akibat kecelakaan kerja, agar tetap terjamin kehidupannya dan dapat memperoleh hak-hak nya sebagai pekerja seperti sebelum terjadinya kecelakaan kerja. Tujuan dari pembahasan tugas akhir ini adalah untuk mengetahui bagaimana proses pengajuan klaim dan pengeluaran kas klaim jaminan kecelakaan. Selain itu, untuk mengetahui unsur-unsur pengendalian internal pada prosedur pengeluaran kas klaim jaminan kecelakaan kerja pada BPJS Ketenagakerjaan Cab. Bogor Kota. Prosedur dan pembayaran klaim JKK dimulai dari tenaga kerja yang melakukan perawatan di klinik atau rumah sakit kerjasama dengan BPJS Ketenagakerjaan. Dalam situasi ini, tenaga kerja tidak perlu membayar biaya perawatan atau pengobatan karena semua biaya akan ditanggung oleh BPJS Ketenagakerjaan. Oleh karena itu, rumah sakit akan mengirimkan tagihan ke BPJS Ketenagakerjaan untuk menyelesaikan piutang. BPJS Ketenagakerjaan membayar manfaat program JKK dan melakukan semua kegiatan operasionalnya yang tentunya membutuhkan kas.
Dampak Sistem Informasi Akuntansi Penjualan dan Pengeluaran Kas Terhadap Pengendalian Internal: Studi Kasus Pada PT Cahaya Buana Furindotama Rachman, Rachmawaty; Marselly, Marselly
Jurnal Ilmiah Akuntansi Kesatuan Vol. 11 No. 1 (2023): JIAKES Edisi April 2023
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v11i1.1766

Abstract

The application of information systems in a business in general can increase competitive advantage by providing added value to the products and services it produces. The application of information systems requires input in the form of data and which will then be processed into information. This information will be needed by the company to assist its operations and also in making decisions. The purpose of this study was to obtain a comprehensive picture of the effect of the Sales and Cash Disbursement Accounting Information System in improving Internal Control. The author in conducting research using descriptive research, using quantitative methods. The researcher uses descriptive research because the questions in this study are asking the relationship between two variables with the questionnaire research data collection procedure (questionnaire) which aims to obtain a clear picture of the research. Where data collection is done through literature, field and questionnaires. Through research conducted by the author, the results obtained include: the results of calculations between the independent variables, namely the Sales Accounting Information System and Cash Expenditures and the dependent variable, namely Internal Control. The results of hypothesis testing in this study indicate that the sales and cash disbursement accounting information system has a significant and positive effect on internal control. Keywords: Accounting Information System, Cash Disbursements, Internal Control
The Influence Of Liquidity, Profitability And Capital Structure On Dividend Policy: Empirical Study On The Consumption Goods Industry Sector On The Idx, 2017-2021 Puspitasari, Ratih; Gunawan, Audreylia; Rachman, Rachmawaty
Jurnal Ilmiah Akuntansi Kesatuan Vol. 12 No. 2 (2024): JIAKES Edisi April 2024
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v12i2.2556

Abstract

The capital market is one of the tools to make investments, every investor who makes an investment expects a profit from the investment they make. Profit is the main goal when an investor makes an investment, one of the goals of sharing profits that a company can make for its investors to distribute dividends or dividend policy. This study aims to determine whether liquidity, profitability, and capital structure have an influence on dividend policy in consumer goods industry companies in 2017-2021. This study used quantitative methods and purposive sampling techniques to obtain the number of research samples. Based on the purposive sampling technique, it was found that 6 companies had secondary data types that would be used in this study. This research uses multiple linear analysis with SPSS 25.0 application. The research results obtained from this study are that liquidity has no partial effect on dividend policy, profitability has a partial effect on dividend policy, and capital structure has no partial effect on dividend policy. And liquidity, profitability, and capital structure which have a simultaneous influence on dividend policy Keywords: Liquidity, Profitability, Capital Structure, Dividend Policy
Analisis Sistem Informasi Akuntansi Penjualan dan Pengeluaran Kas dalam meningkatkan Pengendalian Internal Marselly, Marselly; Rachman, Rachmawaty; Jasmadeti, Jasmadeti
Jurnal Informatika Kesatuan Vol. 3 No. 2 (2023): JIKES Edisi September 2023
Publisher : LPPM IBI Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jikes.v3i2.891

Abstract

Penerapan sistem informasi pada suatu bisnis secara umum dapat meningkatkan keunggulan bersaing (competitive advantage) dengan cara memberikan nilai tambah pada produk dan jasa yang dihasilkannya. Penerapan sistem informasi memerlukan input berupa data dan yang kemudian akan diproses menjadi informasi. Informasi ini nantinya diperlukan perusahaan untuk membantu operasionalnya dan juga dalam pengambilan keputusan. Tujuan dari penelitian ini adalah untuk memperoleh gambaran secara menyeluruh mengenai pengaruh Sistem Informasi Akuntansi Penjualan Dan Pengeluaran Kas dalam meningkatkan Pengendalian Internal. Penulis dalam melakukan penelitian dengan menggunakan penelitian deskriptif, dengan menggunakan metode kuantitatif. Peneliti menggunakan penelitian deskriptif karena pertanyaan dalam penelitian ini bersifat menanyakan hubungan antara dua variabel dengan prosedur pengumpulan data penelitian kuisioner (angket) yang bertujuan untuk memperoleh gambaran yang jelas mengenai penelitian. Dimana pengumpulan data dilakukan melalui kepustakaan, lapangan dan kuisioner. Melalui penelitian yang dilakukan penulis, maka didapat hasil antara lain: hasil perhitungan antara variabel independent yaitu Sistem Informasi Akuntansi Penjualan dan Pengeluaran Kas serta variabel dependent yaitu Pengendalian Intenal. Hasil dari pengujian hipotesis didalam penelitian ini menunjukkan bahwa sistem informasi akuntansi penjualan dan pengeluaran kas berpengaruh signifikan dan positif terhadap pengendalian internal. Kata kunci : Sistem Informasi Akuntansi, Pengeluaran Kas, Pengendalian Internal
PKM PENDAMPINGAN PENGENDALIAN INTERNAL PIUTANG MENGURANGI PIUTANG TAK TERTAGIH BAGI KARYAWAN PT ENSEVAL PUTERA MEGATRADING CABANG BOGOR Rachman, Rachmawaty; Mulyadi, Mohammad Noorman
Jurnal Abdimas Dedikasi Kesatuan Vol. 5 No. 1 (2024): JADKES Edisi Januari 2024
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jadkes.v5i1.1685

Abstract

In facing competition and wanting to increase the number of sales, companies can sell their goods by credit to their customers. The existence of this credit sale will give rise to receivables (receivables), which will receive payment at maturity. The longer or longer the period for payment of receivables, will increase the period for collection of these receivables. Receivables are elements of working capital that are always rotating continuously, in which only one step is receivables turning into cash. The problem of accounts receivable is considered important in relation to the company, because the company must determine what the optimal amount of receivables is. Receivables must also manage efficiently related profits or additional profits obtained by changes in sales policies with expenses incurred due to receivables. Internal control systems include the organizational structure, and all coordinated methods and tools used within the company with the aim of maintaining the security of company assets, checking the accuracy and correctness of accounting data, promoting efficiency in operations and helping to maintain the management policies that have been adhered to previously set. . Keywords: Receivables, Internal Control
Peningkatan Kapabilitas Pelaku UMKM Dalam Penyusunan Laporan Keuangan Nurjanah, Yayuk; Mulyadi, Mohammad Noorman; Puspitasari, Ratih; Rachman, Rachmawaty
Jurnal Abdimas Dedikasi Kesatuan Vol. 4 No. 1 (2023): JADKES Edisi Januari 2023
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jadkes.v4i1.2047

Abstract

Usaha Mikro Kecil dan Menengah (selanjutnya disebut UMKM) merupakan salah satu penggerak perekonomian bangsa karena memegang peranan penting dalam pertumbuhan dan penyerapan tenaga kerja di Indonesia. Menurut data BPS (Badan Pusat Statistik) tahun 2019 dalam Sensus Ekonomi (SE2016) pencacahan lengkap menyebut bahwa jumlah Usaha Mikro Menengah di Indonesia mencapai 26,26 juta dan memiliki kontribusi 98,33 persen terhadap Produk Domestik Bruto (PDB) Indonesia. BPS mencatat pertumbuhan jumlah perusahaan industri mikro sektor makanan mengalami peningkatan signifikan. Berdasarkan data BPS tersebut, peningkatan pertumbuhan ekonomi yang berasal dari sektor UMKM menunjukkan bahwa pelaku UMKM memiliki kontribusi besar dalam perkembangan perekonomian di Indonesia.  Kontribusi perekonomian tidak akan lepas dari kinerja keuangan pelaku UMKM dalam menjalankan aktivitas usahanya. Kinerja keuangan perusahaan dapat di ukur dengan menganalisa dan mengevaluasi laporan keuangan. Informasi posisi keuangan dan kinerja keuangan digunakan sebagai dasar untuk memprediksi posisi keuangan dan kinerja di masa depan. Informasi yang tersaji di dalam laporan keuangan memberikan gambaran mengenai kondisi dan kinerja keuangan perusahaan dalam satu periode tertentu. Salah satu kendala yang dihadapi oleh pelaku UMKM binaan Rumah Kreatif Bogor adalah penyusunan laporan keuangan. Hal ini dikarenakan pelaku UMKM tidak memiliki pemahaman yang memadai mengenai bagaimana mencatat transaksi keuangan hingga menyusun laporan keuangan sesuai dengan standar akuntansi yang berlaku. Untuk memecahkan permasalahan diatas adalah dengan cara meningkatkan pemahaman pelaku UMKM binaan Rumah Kreatif Bogor yang dilakukan dengan memberikan pelatihan penyusunan laporan keuangan serta workshop penyusunan laporan keuangan.  Pelatihan penyusunan laporan keuangan bertujuan untuk meningkatkan pemahaman peserta dalam mengetahui tahapan pencatatan transaksi akuntansi hingga penyusunan laporan keuangan. Sedangkan workshop penyusunan keuangan lebih menekankan aspek praktik penyusunan laporan keuangan, sehingga peserta memiliki pengalaman dalam melakukan pencatatan transaksi akuntansi hingga penyusunan laporan keuangan.   Kata Kunci : UMKM, Laporan Keuangan, Akuntansi, Pelatihan
Pengaruh Profitabilitas Dan Likuiditas Terhadap Harga Saham Sebelum Dan Saat Pandemi Covid-19: Studi Kasus Pada Perusahaan Sektor Industri Farmasi dan Sektor Industri Food and Beverage Yang Terdaftar di Bursa Efek Indonesia Marlina, Tri; Anggraini, Resti Fitria Nur; Rachman, Rachmawaty
Jurnal Ilmiah Manajemen Kesatuan Vol. 10 No. 3 (2022): JIMKES Edisi Desember 2022
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v10i3.1447

Abstract

Financial ratios are one of the indicators used to assess the company's financial performance. The better the financial performance of a company will attract investors to invest in the company and the stock price will increase. The research aims to determine the impact of profitability as proxied by Return On Assets and Net Profit Margin, and liquidity proxied by Current Ratio and Quick Ratio on stock prices partially or simultaneously before and during the covid-19 pandemic, as well as knowing the differences in the Return On Assets, Net Profit Margin, Current Ratio, Quick Ratio, and stock prices before and during the covid-19 pandemic. This type of research is quantitative with an associative and comparative approach. The population of this research is the pharmaceutical industry sector and the Food and Beverage industry sector listed on the Indonesia Stock Exchange totaling 43 companies. The sampling method using purposive sampling method obtained as many as 13 companies. This research uses secondary data with data sources in the form of financial statements and stock prices for the 2019-2020 quarter from the www.idx.com website. So that the data obtained amounted to 52 data. In this research, in testing the data using IBM SPSS ver 25, the data analysis was carried out by multiple linear regression analysis and also different tests, namely the paired sample t-test and the Wilcoxon signed rank test. The results obtained are that partially ROA and CR have no significant effect on stock prices before and during the covid-19 pandemic, while NPM and QR have a significant effect on stock prices before and during the covid-19 pandemic. Simultaneously ROA, NPM, CR and QR have an effect on stock prices before and during the covid-19 pandemic. There is no difference between ROA, NPM, and Stock Price between before and during covid-19, while CR and QR there is a difference between before and during the covid-19 pandemic. The calculation of the coefficient of determination before covid-19 pandemic showed that all independent variables could explain the dependent variable of 81.1% and the remaining 18.9% was explained by factors outside the study, while during covid-19 pandemic all independent variables could explain the dependent variable of 21.8% the remaining 78.2% is explained by factors outside the study. Keywords: Return on Asset (ROA), Net Profit Margin (NPM), Current Ratio (CR). Quick Ratio (QR), Stock Price
The Important Role of Management Accounting in Optimizing Cost Control and Improving Profitability in the Service Sector Evianti, Dessy; Rachman, Rachmawaty; Imaningati, Sri; Yusuf, Muhammad
Nomico Vol. 1 No. 4 (2024): Nomico-June
Publisher : Pt. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/grwv6k50

Abstract

Management accounting plays a very important strategic role in improving the profitability of the service sector. Its function goes beyond the mere recording of financial transactions to include analyzing and managing operational costs with a critical and in-depth approach. Through techniques such as activity-based costing, companies can accurately identify key cost sources and implement more effective control measures. The results of this analysis allow companies to set more competitive prices, increase profit margins, and maximize operational efficiency. Management accounting provides data and insights that are essential for strategic decision-making. Accurate information on financial and operational performance enables management to assess the effectiveness of various business initiatives, including new product development and market expansion. This critical analysis helps identify areas where efficiency can be improved and costs can be reduced, thereby supporting long-term strategies for sustainable growth. The integration of management accounting principles into the operational strategies of service companies enables them to face the challenges of a dynamic market, improve competitiveness, and achieve sustained profitability. Management accounting not only helps in cost control but also makes a significant contribution in improving the quality of decision making and strategic planning. A suitable approach for companies can achieve better financial and operational goals, ensuring sustainability and steady growth in an increasingly competitive business environment. Management accounting, thus, is a tool that not only supports efficiency but also encourages innovation and strategic adaptation critical for long-term success.
Co-Authors Anggraini, Resti Fitria Nur Azhariyah, Prameswari Edna Desi Efrianti Evianti, Dessy Gunawan, Audreylia Hendrasty, Syifa Jasmadeti, Jasmadeti Javany, Vega Marselly, Marselly Muhammad Yusuf Mulyadi, Mohammad Noorman Ratih Puspitasari Sri Imaningati Toni Andrianto Tri Marlina Yayuk Nurjanah