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PELATIHAN REFERENSI MANAGEMENT MENDELEY BAGI MAHASISWA DALAM PENULISAN KARYA ILMIAH Mulyadi Mulyadi; Ita Mustika; Khadijah Khadijah; Andi Hidayatul Fadlilah
MONSU'ANI TANO Jurnal Pengabdian Masyarakat Vol 5, No 1 (2022)
Publisher : Universitas Muhammadiyah Luwuk

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32529/tano.v5i1.1587

Abstract

Dalam penulisan karya ilmiah mencantumkan daftar pustaka merupakan hal yang wajib mahasiswa lakukan agar terhindar dari plagiarism. Permasalahan yang sering dihadapi para mahasiswa adalah masih banyak yang belum memahami cara pengutipan dan penulisan dengan menggunakan aplikasi Mendeley. Untuk lebih memudahkan dalam membuat daftar pustaka secara otomatis, saat ini telah hadir aplikasi yang dapat mahasiswa gunakan dalam menulis daftar pustaka secara otomatis, yakni aplikasi Mendeley. Tujuan dari pelatihan ini untuk memberikan informasi dan skill kepada mahasiswa mengenai cara penulisan sitasi dan membuat daftar pustaka menggunakan aplikasi Mendeley. Peserta kegiatan yaitu mahasiswa akuntansi fakultas ekonomi dan bisnis universitas ibnu sina. Kegiatan pelatihan dilaksanakan pada hari Jum’at, 11 Maret 2022. Metode yang dilakukan berupa presentasi, praktik dan tanya jawab diskusi. Berdasarkan hasil kegiatan pelatihan Mendeley meningkatnya kemampuan dan kompetensi mahasiswa akuntansi semester akhir dalam pengutipan dan penulisan karya ilmiah dengan menggunakan aplikasi Mendeley. Lebih jauh mahasiswa merasa pelatihan sangat bermanfaat untuk membantu mereka dalam penulisan tugas akhir mereka.
ANALISIS STRATEGI PENGELOLAAN PIUTANG JATUH TEMPO PADA PT. BINAJASA ABADIKARYA KABIL BATAM Ita Mustika; Andi Auliya Ramadhany; Akmal Akmal
Jurnal Abdi Ilmu Vol 14 No 2 (2021): Jurnal Ilmiah Abdi Ilmu
Publisher : UNIVERSITAS PEMBANGUNAN PANCA BUDI

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

Abstract

This study aims to determine the strategy or policy of managing receivables due. The object of this research is PT. Binajasa Abadikarya Kabil Batam. This study uses primary data and secondary data. The technique used in collecting data using interview, documentation, and observation techniques. The results of this study can be concluded that the management strategy of overdue receivables is very important, in addition to being a measuring point for the company's success, it can also determine good company performance and maintain company assets for bad debt losses. Receivables management strategy is a policy or action from management where this management strategy is useful for maintaining company assets due to bad debts or bad debts. With the existence of internal control, the company's performance can run well and can obtain accurate financial reports.
Membangun Jiwa Peka (Produktif, Edukatif, Kooperatif, dan Aksi) Pada Masyarakat Kelurahan Tanjung Uma Ita Mustika; Dewi Permata Sari; Agus Sutiandi
IHSAN : JURNAL PENGABDIAN MASYARAKAT Vol 4, No 1 (2022): Ihsan: Jurnal Pengabdian Masyarakat (April)
Publisher : University of Muhammadiyah Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/ihsan.v4i1.9989

Abstract

Pendidikan merupakan hal yang sangat penting untuk semua kalangan, baik kalangan muda dan tua. Melalui pendidikan setiap orang dapat memiliki keterampilan dan pengetahuan luas dalam menjalankan semua aktivitas. Tujuan dari kegiatan pengabdian ini adalah (1) meningkatkan motivasi siswa untuk melanjutkan pendidikan ke jenjang yang lebih tinggi (2) menumbuhkan kesadaran orangtua dalam memberikan dukungan terhadap anaknya agar mau melanjutkan pendidikan ke jenjang yang lebih tinggi (3) meningkatkan pengetahuan serta gambaran tentang pendidikan perguruan tinggi pada masyarakat Kelurahan Tanjung Uma RW 06 Kecamatan Lubuk Baja Batam. Metode yang digunakan dalam kegiatan pengabdian ini adalah dengan melakukan sosialisasi, diskusi dan pembagian paket sembako kepada masyarakat kurang mampu, Adapun materi sosialisasi yang diberikan berkaitan dengan materi pentingnya pendidikan. Hasil dari kegiatan ini adalah orangtua pada masyarakat Kelurahan Tanjung Uma RW 06 Kecamatan Lubuk Baja lebih memahami dan termotivasi agar anaknya dapat melanjutkan pendidikan ke perguruan tinggi setelah lulus dari SMA nantinya.
Analisis Sistem Persediaan Pada CV Tanaka Service Ita Mustika; Defri Defri; Tiara Novia Piska
Jurnal AKMAMI (Akuntansi Manajemen Ekonomi) Vol. 3 No. 1 (2022): Januari 2022
Publisher : CERED Indonesia Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53695/ja.v3i1.543

Abstract

This study aims to determine whether the implementation of inventory systems and procedures applied to CV. Tanaka Service is in accordance with the objectives of internal control. To obtain the necessary data, the authors use data collection tools in the form of interviews and decisions. The data analysis method used is descriptive qualitative data From the results of the research, it can be concluded that the existing system in CV. Tanakan Service has not been carried out effectively. This can be seen from the company does not have its own internal control system and does not have adequate storage space, there is a lot of damage and expired goods in the warehouse, so there is a stock opname policy in maintaining the availability of merchandise inventory but is supported by the use of stock cards as a basis for inventory control. merchandise. And the implementation of information and communication as well as monitoring is dominated only by the director. 
Analisa Kesiapan Usaha Mikro Kecil Dan Menengah Dalam Penyusunan Laporan Keuangan Sesuai Standar Akuntansi Keuangan dan Penerapan SAK EMKM Pada Laporan Keuangan UMKM. (Studi Kasus Pada UMKM Laundry Box di Kota Batam) Ita Mustika; Ferdila Ferdila
Jurnal AKMAMI (Akuntansi Manajemen Ekonomi) Vol. 3 No. 2 (2022): April 2022
Publisher : CERED Indonesia Institute

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Abstract

The data sources used are primary data in the form of interviews and documentation of transaction evidence. The results of the study based on the indicators made showed that the Laundry Box SMEs did not implement SAK EMKM in their financial statements for several reasons, namely they did not know about SAK EMKM because they had never received socialization from any party, then in the recording process it was still based on cash and human resources, namely officers the accounting department who understands the preparation of financial statements but is not sufficient to prepare financial statements in accordance with SAK. However, in terms of implementing the business entity concept, Laundry Box has implemented this SAK EMKM. HR accounting department has made two types of financial reports, namely balance sheets and profit and loss and carried out the procedures for recording transactions and the stages of preparing financial statements, although the process did not meet financial accounting standards. Furthermore, this research also produces financial reports that are in accordance with EMKM financial accounting standards.
Pengaruh Current Ratio, Debt to Equity Ratio dan Earning per Share Ratio terhadap Harga Saham pada Perusahaan Teknologi yang Terdaftar di Bursa Efek Indonesia Ferdila; Ita Mustika
Jurnal Ilmiah Akuntansi dan Finansial Indonesia Vol 5 No 2 (2022): Jurnal Ilmiah Akuntansi dan Finansial Indonesia
Publisher : Prodi Akuntansi FE Universitas Maritim Raja Ali Haji

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (512.01 KB) | DOI: 10.31629/jiafi.v5i2.4288

Abstract

Investing in stocks is an investment option that provides high returns in a relatively short time because stock prices are always fluctuating. This study aims to analyze the effect of Current Ratio, Debt To Equity Ratio and Earning Per Share Ratio on stock prices in technology companies listed on the Indonesia Stock Exchange. This research method uses quantitative time series data, data obtained from the IDX for three years from 2018-2020. Data processing was tested statistically through classical assumptions, multiple regression analysis and hypothesis testing with T test, F test and determination test. The results of the study partially current ratio has a positive and significant effect on stock prices, debt to equity ratio has no effect on stock prices and earnings per share ratio has a positive and significant effect on stock prices. Simultaneously prove that the current ratio, debt to equity ratio and earnings per share have a positive and significant effect on stock prices.
PROSEDUR PENCATATAN PIUTANG ONLINE TRAVEL AGENT DENGAN SISTEM INFORMASI AKUNTANSI INSOFT PADA ESKA HOTEL Ita Mustika; Ferdila Ferdila; Andi Auliya Ramadhany; Agus Sutiandi
MEASUREMENT : Jurnal Program Studi Akuntansi Vol 16, No 1 (2022): MEASUREMENT : JURNAL AKUNTANSI JUNI 2022
Publisher : Universitas Riau Kepulauan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33373/mja.v16i1.4194

Abstract

Teknologi yang semakin berkembang harus dimanfaat dengan baik oleh berbagai sektor   bidang usaha, salah satunya adalah industri perhotelan. Teknologi seperti Sistem Informasi Akuntansi (SIA) Insoft yang dipakai oleh Eska Hotel berguna untuk melakukan proses pencatatan piutang, dimana hal ini sangat berguna untuk mengetahui piutang beredar dan dapat memprediksi piutang dapat terkelola dengan baik atau tidak.  Prosedur pencatatan dan penagihan piutang Online Travel Agent (OTA) yang terkadang mengalami kendala harus dapat dituntaskan dengan membuat prosedur yang jelas dan baku untuk dijadikan sebuah pedoman. Dengan metode kualitatif deskriptif akan memberikan gambaran prosedur pencatatan yang jelas dan mudah dipahami oleh pembaca.    Proses pencatatan yang telah terkomputerisasi seperti sistem informasi akuntansi insoft yang di pakai Eska Hotel dapat berfungsi dengan maksimal karna telah menggunakan sistem modern yang dapat meminimalisir terjadinya kesalahan human error.
SISTEM PENGAWASAN INTERN TERHADAP PEMBERIAN KREDIT MIKRO PADA PT. BANK BRI UNIT BOTANIA BATAM Ita Mustika
MEASUREMENT : Jurnal Program Studi Akuntansi Vol 16, No 1 (2022): MEASUREMENT : JURNAL AKUNTANSI JUNI 2022
Publisher : Universitas Riau Kepulauan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33373/mja.v16i1.4232

Abstract

Penelitian ini dilakukan pada PT. Bank BRI Unit Botania Batam. Penelitian ini bertujuan untuk melihat kebijakan pengawasan intern. Sumber informasi utama dari penelitian ini adalah PT. Bank BRI Unit Botania Batam.  jenis data yang digunakan dalam penelitian ini berupa data primer dan sekunder. Data Primer adalah data yang belum diolah yang diperoleh langsung dari responden selaku objek penelitian, dalam hal ini data yang diperoleh dari hasil wawancara berupa Tanya jawab dengan pihak kredit. Data Sekunder adalah data yang telah diolah yang diperoleh dari perusahaan, antara lain struktur organisasi perusahaan, sejarah singkat perusahaan, daftar kolektibilitas kredit. Hasil peneilitian ini menunjukkan bahwa sistem pengawasan pemberian kredit yang dilakukan oleh Bank BRI Unit Botania Batam sudah baik, dan sudah sesuai dengan ketentuan yang ada. Akan tetapi lebih baik lagi pemantauan dilapangan dalam proses pemberian kredit harus dilakukan secara rutin.
EVALUASI SISTEM AKUNTANSI PEMBELIAN BAHAN BAKU PADA PT. LKD MULTI INDUSTRI Ita Mustika; Khadijah Khadijah; Elvi Noviawati
JURNAL CAFETARIA Vol 3 No 2 (2022): JURNAL CAFETARIA
Publisher : Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51742/akuntansi.v3i2.608

Abstract

Inventory of raw materials is the main element that needs to be considered in carrying out production activities. The limited amount of raw material inventory will hamper the smooth production process and will reduce customer confidence in the company. Inventory of raw materials has an important role in the production process. The use of raw materials must be in accordance with sales orders received from customers. The data analysis method used in this research is qualitative analysis with a descriptive approach. The term "raw materials" is closely related to companies engaged in manufacturing. This raw material is the main component in the production process of manufacturing companies. This main component must be maintained in terms of quality and quantity. For this reason, the company must have a good accounting system that involves a clear separation of functions, the use of adequate accounting documents and records, and procedures carried out by several sections. From the analysis and discussion of the accounting system for the purchase of raw materials at PT. Multi-Industry LKd, some advantages and disadvantages can be stated. In procuring raw materials, the company uses a raw material purchasing system, both in cash and on credit. The raw material purchasing system at PT Lkd Multi Industri is quite effective and in accordance with the company's Standard Operations and Procedures, as evidenced by the separation of functions, so that it is not carried out by only one function even though there are functions that concurrently have other functions. The documents and accounting records used are also quite good, although there are still things that need to be addressed.
PENGARUH REPUTASI KAP, UKURAN PERUSAHAAN, LEVERAGE, PROFITABILITAS DAN UMUR PERUSAHAAN TERHADAP KETEPATAN WAKTU PELAPORAN KEUANGAN PADA PERUSAHAAN PROPERTI DAN REAL ESTATE YANG TERDAFTAR DI BEI TAHUN 2018-2020 Ita Mustika; Ferdila Ferdila
Jurnal Ekonomi dan Bisnis (EK dan BI) Vol 4 No 2 (2021)
Publisher : Politeknik Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37600/ekbi.v4i2.390

Abstract

This study aims to determine the effect of KAP reputation, company size, leverage, profitability and company age on the timeliness of financial reporting on property and real estate companies listed on the Indonesia Stock Exchange in 2018-2020. Several previous studies on the timeliness of financial reporting showed different results. Therefore, other research needs to be done to retest the theory about the timeliness of financial reporting. The population of this study were 31 property and real estate companies. The sampling method used was purposive sampling method, so that 16 sample companies were obtained for 3 years of observation (2018 - 2020). The data analysis technique used is descriptive statistical analysis and logistic regression analysis. The process of data analysis carried out first is descriptive analysis, logistic regression analysis and then hypothesis testing. The results of this study partially show that KAP reputation and firm size have a significant effect on the timeliness of financial reporting. while leverage, profitability and company age have no effect on the timeliness of financial reporting. The results of this study simultaneously show that KAP reputation, company size, leverage, profitability and company age have a significant effect on the timeliness of financial reporting.