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All Journal Jurnal Equilibrium Jati: Jurnal Akuntansi Terapan Indonesia Journal of Economic, Bussines and Accounting (COSTING) INVENTORY: JURNAL AKUNTANSI Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Jurnal Akuntansi Kompetif Al Maal: Journal of Islamic Economics and Banking Jurnal Proaksi OPTIMA Jurnal Bina Akuntansi BUDGETING : Journal of Business, Management and Accounting
Tina Kartini
Universitas Muhamadiyah Sukabumi
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences

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ANALYSIS OF PROFESSIONAL ACCOUNTANTS ETHICAL CODE IN INDONESIA FROM AL QURAN PERSPECTIVE Tina Kartini; Ghina Mar’atu Sholihati
Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Vol 15, No 1 (2020)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/neraca.v15i1.3329

Abstract

The rise of cases of accountants who do not comply with the standards of professional accountants' code of ethics and the need for an Islamic code of ethics which is considered important for Islamic accountants. Islamic accountants must adhere to the Islamic values-based code of ethics which is currently not compiled by the Institute of Indonesia Chartered Accountants(IAI). This study aims to determine the Code of Ethics of Professional Accountants in Indonesia from the Al Qur'an Perspective. This study uses a qualitative method with a descriptive approach. The sample used is a social situation which consists of threeelements: place, actor, and activity. From the results of this study, it can be concluded that there are five professional accountants' codes of ethics, namely: integrity, objectivity, competence and professional prudence, confidentiality, and professional behavior. The five codes of ethics are in line with the code of ethics contained in the Qur'an, which is honest and loves truth, fairness, learning the lawful, trustworthy, and disciplined.
ANALISIS SISTEM PENGENDALIAN INTERNAL ATAS PERSEDIAAN OBAT (Studi Kasus di Puskesmas Bojonggenteng Kabupaten Sukabumi) Ri'yati Najiyah; Elan Eriswanto; Tina Kartini
Equilibrium : Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Vol 9, No 2 (2020)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35906/je001.v9i2.574

Abstract

AbstrakTujuan dilakukannya penelitian ini adalah untuk untuk mengetahui sistem pengendalian internal atas persediaan obat di Puskesmas Bojonggenteng Kabupaten Sukabumi serta untuk mengetahui bagaimana pengelolaan persediaan obat di Puskesmas Bojonggenteng Kabupaten Sukabumi. Metode penelitian yang digunakan dalam penelitian ini adalah metode penelitian kualitatif. Data yang digunakan adalah data primer dan data sekunder, dengan teknik pengumpulan data berupa observasi, wawancara dan dokumentasi. Metode analisis data yang digunakan adalah reduksi data, penyajian data, dan verifikasi/kesimpulan. Hasil dari analisis menunjukan bahwa Puskesmas Bojonggenteng sudah menerapkan sebagian besar standar pengendalian Internal. Namun, pada komponen pengendalian internal yang pertama yaitu lingkungan pengendalian Pertama, Puskesmas Bojonggenteng belum memiliki dewan komisaris yang melaksanakan fungsi pengawasan terhadap pengendalian internal persediaan Puskesmas. Kedua, Puskesmas telah membentuk struktur organisasi, namun masih terdapat rangkap fungsi yang dilakukan karyawan engelolaan persediaan yang ada di puskesmas tidak lepas dari berbagai resiko yang mungkin terjadi. Puskesmas membentuk berbagai aktivitas pengendalian atas persediaan obat sebagai hasil dari penilaian resiko yang telah dilakukan puskesmasKata kunci: Pengendalian Internal atas Persediaan Obat, Puskesmas BojonggentengAbstractThe purpose of this study was to determine the internal control system for medicine supply in the Bojonggenteng Health Center in Sukabumi District and to find out how to manage medicine supplies in the Bojonggenteng Health Center in the Sukabumi District. The research method used in this study is qualitative research method. The data used are primary data and secondary data, with data collection techniques in the form of observation, interviews and documentation. Data analysis methods used are data reduction, data presentation, and verification / conclusion. The results of the analysis show that the Bojonggenteng Health Center has implemented most of the internal control standards. However, in the first internal control component, namely the First control environment, the Public Health Center (Puskesmas) Bojonggenteng does not yet have a board of commissioners that carries out the oversight function of the Public Health Center (Puskesmas) inventory internal control. Second, the Public Health Center (Puskesmas) has formed an organizational structure, but there are still multiple functions performed by the employees in managing the existing inventory at the Public Health Center (Puskesmas), not free from various risks that may occur. Public Health Center (Puskesmas) establish various control activities over drug supplies as a result of the risk assessment conducted by Public Health Center (Puskesmas).Keywords: Internal Control over Medication Inventories, Puskesmas Bojonggenteng
Pengaruh Pendapatan Margin Murabahah dan Pendapatan Bagi Hasil Musyarakah terhadap Laba Bersih Ai Iklimah Agustina; Sulaeman Sulaeman; Tina Kartini
Al Maal: Journal of Islamic Economics and Banking Vol 2, No 2 (2021)
Publisher : Prodi Perbankan Syariah FAI UMT

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/almaal.v2i2.2955

Abstract

The purpose of this study to know the effect of murabahah margin revenue and musyarakah profit sharing revenue on BRI Syariah and BJB Syariah net profit. The object of research in this study is 4 years of financial statements at Islamic Commercial Banks in Indonesia especially BRI Syariah and BJB Syariah. The research method used in this study is a quantitative method with an associative approach. The sample used the Nonprobability Sampling approach with the Purposive Sampling method, From 14 Islamic Commercial Banks in Indonesia, 2 banks were chosen with 32 sample financial reports per quarter. Data collection techniques are to use secondary data, namely with documentation and study of literature. The data analysis technique used in this study is multiple linear regression. The results of this study indicate a significant positive effect of murabahah margin income on net profit, there is no significant effect of musyarakah profit sharing revenue on net profit. And the positive influence jointly from murabahah margin income and musyarakah profit sharing revenue significantly, with an influence level of 80.7% and the remaining 19.3% are other variables that also influence net profit but are not examined in this study
ANALISIS FAKTOR INTERNAL PENYEBAB TERJADINYA PIUTANG TAK TERTAGIH Fitri Dwi Ulma; Mumu Mohamad Fadjar; Tina Kartini
Jurnal Proaksi Vol 7 No 2 (2020): Juni - Desember
Publisher : Fakultas Ekonomi, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v7i2.1280

Abstract

This study aims to determine the internal factors that cause uncollectible receivables in the Koperasi Simpan Pinjam Warga Setia Sejahtera Cisaat.This research uses a descriptive method with a qualitative approach. The author uses data collection techniques by observation, interview and documentation. Data processing that is by means of descriptive analysis is a writing technique by describing all data obtained through interviews, library materials and documentation and then analyzing it with written source criteria. The results of this study indicate that reports of Savings and Credit Cooperatives of Setia Sejahtera Citizens in 2015-2019 continue to experience an increase. The internal factors that cause the occurrence of uncollectible receivables, namely the weak credit administration system, the weak credit supervision system, and collusion between creditors and debtors. Keywords: Internal Factors, Bad Debts.
PENGARUH PEMBIAYAAN MUSYARAKAH TERHADAP PENDAPATAN BAGI HASIL PADA 3 BANK UMUM SYARIAH DI INDONESIA Tanti Aulyza Putri; Sulaeman Sulaeman; Tina Kartini
Jurnal Proaksi Vol 8 No 1 (2021): Januari - Juni
Publisher : Fakultas Ekonomi, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v8i1.1770

Abstract

Pendapatan bagi hasil pada suatu bank syariah dapat dihasilkan dari pembiayaan berbasis bagi hasil, salah satunya yaitu pembiayaan musyarakah. Semakin banyaknya minat masyarakat pada pembiayaan musyarakah, bertambah pula pendapatan bagi hasilnya. Tujuan dari penelitian ini untuk mengetahui pengaruh pembiayaan musyarakah terhadap pendapatan bagi hasil secara simultan dan signifikan. Metode yang digunakan pada penelitian ini yaitu kuantitatif dengan jenis asosiatif. Teknik pengumpulan data yaitu data sekunder dengan sampel berupa dokumen laporan keuangan triwulan dari 3 bank umum syariah di indonesia dan juga melakukan studi kepustakaan. Populasi dan sampel yang diambil dalam penelitian ini sebanyak 36 meliputi laporan keuangan pertriwulan pada 3 bank umum syariah di indonesia yaitu bank muamalat indonesia, bank bni syariah, bank bri syariah. Teknik analisis data menggunakan uji normalitas, uji heteroskedastisitas, uji regresi linier sederhana, uji t, dan uji koefisien determinasi. Hasil penelitian menggunakan SPSS 25 dapat disimpulkan bahwa pembiayaan musyarakah berpengaruh positif dan signifikan terhadap pendapatan bagi hasil dengan nilai signifikansi nya sebesar 0,000 < 0,05 dan berdasarkan hal tersebut Ha diterima Ho ditolak. Kata kunci: Pembiayaan Musyarakah, Pendapatan Bagi Hasil
The Influence of Accounting Information Systems and Human Resources (HR) Competency of Finance on The Quality of Financial Reports Deri Kurnia Saputra; Acep Suherman; Tina Kartini
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 5 No 3 (2021): December
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v5i3.1642

Abstract

Abstract Improper pouring of existing information systems in the company, lack of experience and competence of human resources owned by the company can cause problems in the future for the company. This research was conducted to see the influence of the Accounting Information System and Human Resources Competence (HR) in the Finance Division on the Quality of Financial Statements. The method used is quantitative method. And the type of data used in this study is primary data where primary data is data obtained or obtained directly from sources not through intermediary media. Primary data is specifically collected through questionnaires that already contain questions related to the research being carried out with comparisons of previous research with the results of the realization in the field. During the research process in the field, there were still problems that were found, such as improper financial reporting, inaccurate information systems, and many other problems related to the lack of competence of human resources. And in the process of this research, it produces data that there is a significant influence between the influence of accounting information systems and the competence of human resources (HR) in the finance department on the quality of financial statements.
Perkembangan Likuiditas Perusahaan Berdasarkan Perputaran Kas Muhammad Fakhri Ikhsan; Andri Indrawan; Tina Kartini
BUDGETING : Journal of Business, Management and Accounting Vol 2 No 1 (2020): BUDGETING : Journal of Business, Management and Accounting
Publisher : Institut Penelitian Matematika Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/budgeting.v2i1.784

Abstract

Tujuan penelitian ini adalah untuk mengetahui pengaruh perputaran kas terhadap likuiditas (current ratio) pada perusahaan sub-Sektor Farmasi yang terdaftar di Bursa Efek Indonesia periode 2012-2018. Metode penelitian yang digunakanndalam penelitian ini adalah kuantitatif. Teknik pengambilan sampel yang digunakan dalam penelitian ini adalah nonprobability sampling dengan teknik purposive sampling. Teknik analisis data yang digunakan adalah uji normalitas dan uji hipotesis parsial (uji t). Hasil penelitian menunjukkan bahwa uji hipotesis parsial (uji t) memperoleh nilai thitung dari variabel perputaran kas (X) sebesar -2,095 dengan tingkat signifikan 0,044. Nilai thitung 2,095 > ttabel 2,036, dapat diartikan bahwa Ha diterima dan Ho ditolak, artinya perputaran kas berpengaruh terhadap current ratio perusahaan dan nilai signifikan 0,044 < 0,05, menunjukan pengaruh yang signifikan. Simpulan, perputaran kas berpengaruh negatif terhadap likuiditas (current ratio) pada perusahaan sub-Sektor Farmasi yang terdaftar di Bursa Efek Indonesia periode 2012-2018. Kata Kunci: Likuiditas, Perputaran Kas
Pengaruh Perputaran Kas terhadap Profitabilitas Perusahaan Sub Sektor Makanan dan Minuman Gianti Ajeng Cahyani; Andri Indrawan; Tina Kartini
BUDGETING : Journal of Business, Management and Accounting Vol 1 No 2 (2020): BUDGETING : Journal of Business, Management and Accounting
Publisher : Institut Penelitian Matematika Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (594.618 KB) | DOI: 10.31539/budgeting.v1i2.796

Abstract

This study aims to determine the effect of cash turnover on the profitability of food and beverage sub-sector companies listed on the IDX. The study was conducted using quantitative methods using an associative approach. Samples were taken by purposive sampling technique. The data collected is secondary data with classical assumption test analysis techniques, multiple linear regression analysis, and hypothesis testing. The results showed that cash turnover partially had a negative effect on profitability with t test results of -2.666 with a significant value of 0.012. T-value of -2.666 <ttable 2.034, can be interpreted that Ha is accepted and Ho is rejected, meaning that cash turnover affects the company's ROA and a significant value of 0.012 <0.05, indicating a significant effect. Conclusion, cash turnover has a negative effect because the size of the profitability (ROA) is not influenced by cash turnover. Sometimes when cash turnover increases, the profitability of the company is actually smaller than the previous year, because profitability is not only influenced by cash turnover, but can also be influenced by the accounts receivable turnover and inventory turnover Keywords: Cash Turnover and Profitability
Sistem Informasi Akuntansi dan Pengendalian Internal terhadap Efektivitas Penjualan Iyab Salahudin; Gatot Wahyu Nugroho; Tina Kartini
BUDGETING : Journal of Business, Management and Accounting Vol 2 No 1 (2020): BUDGETING : Journal of Business, Management and Accounting
Publisher : Institut Penelitian Matematika Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/budgeting.v2i1.1228

Abstract

Tujuan penelitian ini adalah untuk mengetahui efektivitas penjualan di koperasi Darussyfa Mart berdasarkan sistem informasi akuntansi dan pengendalian internal. Penelitian ini menggunakan metode kuantitatif dengan jenis pendekatan assosiatif. Pengambilan sampel dilakukan secara nonprobability sampling dengan teknik purpose sampling. Hasil penelitian menunjukan bahwa variasi sistem informasi akuntansi dan pengendalian internal memiliki pengaruh terhadap efektivitas penjualan sebesar 31,7% dan sisanya dipengaruhi oleh faktor lain. Simpulan, X1 (sistem informasi akuntansi penjualan) memiliki pengaruh yang lebih besar terhadap efektifitas penjualan (Y) dibandingkan X2 (pengendalian internal). Namun variabel X1 dan X2 secara bersama-sama memiliki pengaruh yang signifikan terhadap efektivitas penjualan di Darussyfa Mart. Kemampuan variabel-variabel independen (X1 dan X2) dalam menjelaskan variasi variabel dependen (Y) adalah sebesar 31,7%, sedangkan sisanya sebesar 68,3% dipengaruhi oleh faktor lain di luar model ini yang tidak diteliti. Kata Kunci: Efektivitas Penjualan, Pengendalian Internal, Sistem Informasi Akuntansi
Analisis Sistem Akuntansi Persediaan Bahan Baku Dalam Mengendalikan Persediaan Pitriyani Pitriyani; Evi Martaseli; Tina Kartini
INVENTORY: JURNAL AKUNTANSI Vol 5, No 2 (2021)
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/inventory.v5i2.10655

Abstract

The purpose of this study was to determine and explain the method of recording inventory, the application of the accounting system for raw material inventory, and inventory control carried out at pada PT. YYY In this study, the data obtained by the researcher used a qualitative descriptive method. This study uses primary data and secondary data where the data is carried out by direct research into the field and also uses library research.The results of the analysis show that found differences regarding the method used by the company with theory, the unit was in accordance with theory and no differences were found regarding the application of systems and procedures related to the inventory accounting system and related functions in the existing raw material inventory. theory and there are additional functions, namely warehouse functions, production, shipping and purchasing. However, there are multiple functions and there is often a mutation of goods without supporting documents and using only verbal at PT. YYY.  
Co-Authors Acep Suherman Ai Iklimah Agustina Anisa Dewi Puspita Ariadi Gusman Deri Kurnia Saputra Elan Eriswanto Fitri Dwi Ulma Gatot Wahyu Nugroho Ghina Mar’atu Sholihati Gianti Ajeng Cahyani Indrawan, Andri Ismet Ismatullah Iyab Salahudin Martaseli, Evi Martaseli Muhammad Fakhri Ikhsan Mumu Mohamad Fadjar Nazia Nadia Muzdalifah Pitriyani Pitriyani Ri&#039;yati Najiyah Sulaeman Sulaeman Suratman Suratman Tanti Aulyza Putri Teti Rahmawati