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All Journal BAKI (Berkala Akuntansi dan Keuangan Indonesia) MODUS-Jurnal Ekonomi dan Bisnis Jurnal Tirtayasa Ekonomika (Tirtayasa Economica Journal) Jurnal Akuntansi dan Pajak Jurnal Ilmiah Universitas Batanghari Jambi Jurnal RAK (Riset Akuntansi Keuangan) EKONOMIS : Journal of Economics and Business Jurnal AKSI (Akuntansi dan Sistem Informasi) Owner : Riset dan Jurnal Akuntansi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan JAE (Jurnal Akuntansi dan Ekonomi) FINANSIA : Jurnal Akuntansi dan Perbankan Syariah JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI) JURNAL AKUNTANSI Ecobisma (Jurnal Ekonomi, Bisnis dan Manajemen) JAZ: Jurnal Akuntansi Unihaz Management Studies and Entrepreneurship Journal (MSEJ) Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal Ilmiah Manajemen Ubhara Jurnal Akuntansi : Transparansi dan Akuntabilitas JURNAL ILMIAH AKUNTANSI DAN MANAJEMEN
Endang Masitoh
Universitas Islam Batik Surakarta
Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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Journal : Owner : Riset dan Jurnal Akuntansi

 1 
Penerapan Sistem Pengendalian Intern atas Persediaan Barang pada PT.Mica Jaya Pratama Pungky Rahmawanti; Endang Masitoh; Anita Wijayanti
Owner : Riset dan Jurnal Akuntansi Vol. 4 No. 1 (2020): Owner Vol. 4 No. 1 Periode Februari 2020
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (277.954 KB) | DOI: 10.33395/owner.v4i1.213

Abstract

This study aims to find out how the application of internal control over inventory of goods at PT Mica Jaya Pratama Solo. This research is a qualitative research that is by conducting both structured and unstructured interviews to determine the internal control carried out by the company. In this study the variables are the principles of internal control such as adequate separation of duties (organizational structure), determination of adequate responsibilities (system of authority), design and use of documents and adequate records (healthy practices), physical control of assets and records adequate (healthy practice), independently verify performance (HR). The result of this study is that the inventory control system at PT. Mica Jaya Pratama is in accordance with the SOP, but in an adequate separation of duties there is no division between the purchasing division and the finance division.
Analisis Determinan Pengungkapan Internet Financial Reporting pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia Tria Meinawati; Suhendro Suhendro; Endang Masitoh
Owner : Riset dan Jurnal Akuntansi Vol. 4 No. 2 (2020): Article Research
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v4i2.253

Abstract

Internet Financial Reporting merupakan pelaporan informasi keuangan melalui internet. Tujuan dari penelitian ini menganalisis pengaruh dari Profitabilitas, Likuiditas, Ukuran Perusahaan, Umur Perusahaan dan Reputasi Auditor terhadap pengungkapan Internet Financial Reporting pada perusahaan Manufaktur di Indonesia. Populasi dalam penelitian ini yaitu seluruh perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia sampai dengan tahun 2018. Teknik pengambilan sampel dalam penelitian ini menggunakan metode Purposive Sampling dan diperoleh sampel sebanyak 89 perusahaan dengan periode pengamatan 2017-2018. Data sampel kemudian dianalisis menggunakan analisis regresi linear berganda menggunakan SPSS 22. Hasil dalam penelitian ini menunjukkan bahwa Profitabilitas, Ukuran Perusahaan, Umur Perusahaan dan Reputasi Auditor berpengaruh secara parsial terhadap pengungkapan Internet Financial Reporting. Sedangkan Likuiditas tidak berpengaruh secara parsial terhadap pengungkapan Internet Financial Reporting. Sedangkan secara simultan Profitabilitas, Likuiditas, Ukuran Perusahaan, Umur Perusahaan dan Reputasi Auditor secara bersama-sama mempunyai pengaruh terhadap pengungkapan Internet Financial Reporting.
Pengaruh Pendidikan, Pemahaman Akuntansi, dan Pengalaman Kerja terhadap Penyusunan Laporan Keuangan Nurwanto Nurwanto; Riana Rachmawati Dewi; Endang Masitoh
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 1 (2022): Artikel Volume 6 Nomor 1 Januari 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i1.693

Abstract

The preparation of financial statements can be influenced by education, understanding of accounting, and work experience. This study aims to determine the effect of education, accounting understanding, and work experience on the preparation of financial statements. This research is quantitative. The number of samples was 60 employees of the Surakarta Islamic Study Council Foundation which were selected using saturated sampling. Multiple linear regression analysis was used as a data analysis technique. This research is shown based on the acquisition of t count 2,263 > t table 2,003, sig. of 0.028 <0.05, meaning that it accepts H1, meaning that education has a significant positive effect on the preparation of the financial statements of the Surakarta Islamic Study Council Foundation. Obtaining t arithmetic 4.087 > t table 2.003, sig. of 0.000 <0.05, meaning that it accepts H2, meaning that accounting understanding has a significant positive effect on the preparation of the financial statements of the Surakarta Islamic Study Council Foundation. The value of t arithmetic is 4.768 > t table 2.003, sig. 0.000 <0.05, means accepting H3, meaning that work experience has a positive influence on the preparation of the financial statements of the Surakarta Islamic Study Council Foundation. The conclusion is that education, understanding of accounting, and work experience have a significant positive effect on the preparation of financial statements at the Surakarta Islamic Study Council Foundation.
Analisis pengaruh perputaran modal kerja, struktur modal, dan ukuran perusahaan terhadap profitabilitas Ardo Muhamad Richard; Endang Masitoh; Riana Rachmawati Dewi
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 4 (2022): Artikel Volume 6 Issue 4 Periode Oktober 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i4.1017

Abstract

This study looks at how changes in working capital turnover, capital structure, and firm size can affect a profitability. This study covers period from 2016-   2020. The data used in this study annual report for property and real estate sector companies listed on the Indonesia Stock Exchange between 2016 and 2020 period. The population used in this study is all  these companies. In this study, we use multiple linear regression analysis to analyze quantitative data. Sampling method using is objective sampling method Based on the sampling method, there are 13 company in the property and real estate sector that meet the criteria. Financial statement documentation The method used in this study is the method of collecting and recording annual report. The study looked at 65 samples from the company's annual report for 2016-2020. This Study found the working capital turnover and capital structure had an effect on profitability, while company size had no effect. The model determination test showed that the independent variables affected on profitability. This shows that an increase in working capital turnover and capital structure can increase on profitability, and conversely a decrease in working capital turnover and capital structure will reduce on profitability, but this shows that company size does not affect on profitability. Increasing or decreasing company size does not affect profit.
Co-Authors Adi Hartopo Afifah Khoirunnisa Anita Wijayanti Anita Wijayanti Annisa&#039; Amanattyas wahyudi Putri Ardo Muhamad Richard Azka Zahrotun Nisa Dahlia Nur Muslimah Deni Fitriani Dian Eva Marlinda Fachrul Ananto Firdaus Githa Miranda Indika Putri Ilham Ahmad Maulana Kartika Hendra Titisari Kharisma Aulia Dianitha kurniawan kurniawan Mus Yulianto Nesti Rahmawati Trisnanda Nia Agustina Dewi Novi Catur Prasetyo Nunung Harnanto Nurwanto Nurwanto Oktavia nur hidayah Pambudi setyo cahyono Pungky Rahmawanti Purnama Siddi Purnama Siddi Rani Milansari Rekno Agustina Riana R Dewi Riana R. Dewi Riana Rachmawati Dewi Riana Riana Rosa Nikmatul Fajri Rosa Nikmatul Fajri Santi Duwi Nuryani Sari Kurniati Sholikha Nur Rohmah Siti Nurlaela Suhendro Suhendro Tria Meinawati Venesa Yurika Avisha Yesi Benita Yuli Chomsatu