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All Journal Media Ekonomi dan Manajemen Serat Acitya AKSES: Jurnal Ekonomi dan Bisnis
Karsiati Maskudi
FEB UNTAG Semarang
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

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AUDIT DELAY DAN FAKTOR PENYEBABNYA (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI) Karsiati Karsiati
AKSES: Jurnal Ekonomi dan Bisnis Vol 9, No 18 (2014)
Publisher : Universitas Wahid Hasyim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31942/akses.v9i18.1370

Abstract

The submission of financial statements has been set in the capital market. Undang-Undang No. 8 of 1995 on "Peraturan Pasar Modal" or Capital Market Regulation states that all listed companies in the stock market shall submit regular financial reports to BAPEPAM and announce to public. The timeliness of publishing the audited financial statements is very important, especially for companies - public companies who use capital market as a source of funding.The time length of audit completion by the auditor over the time difference financial reporting date to the date of the audit opinion on the financial statement is called the audit delay. However, the auditor may extend the period of the audit by delaying the completion of the audit, the financial statements due to certain reasons, such as to improve the quality compliance audit by an auditor who ultimately require more time.Several factors need to be considered to ensure timely publication of financial statements include: the size of the company, the level of corporate profitability, solvency, profit or loss experienced by the company, the size of the auditor, the auditor's opinion, the presence of the auditor the results of the previous period . Keywords :    audit delay, company size, profitability, solvency, the size of the auditor, the auditor's opinion.
Etika Pelaksanaan Akuntansi pada Perusahaan Penerbit di Kota Semarang Karsiati Karsiati
Serat Acitya Vol 10, No 2 (2021): Persatuan dalam Keragaman Bisnis
Publisher : FEB UNTAG Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (703.262 KB) | DOI: 10.56444/sa.v10i2.2475

Abstract

Penelitian ini bertujuan untuk menguji pengaruh sistem informasi akuntansi, kecerdasan emosional, etika kerja, dan dukungan atasan terhadap kecenderungan kecurangan akuntansi pada Perusahaan Penerbitan di Kota Semaran. Populasi dalam penelitian ini adalah karyawan pada Perusahaan Penerbitan di Kota Semarang yang terlibat dalam menggunakan anggaran yang berjumlah 41 orang. Adapun yang menjadi sampel dalam penelitian ini adalah seluruh dari populasi tersebut dengan menggunakan metode sensus dikarenakan jumlah populasi sangat kecil.Penelitian dilakukan pada Februari 2021, data dikumpulkan menggunakan kuesioner sedangkan teknik analisis data penelitian ini adalah analisis regresi linear berganda.  Hasil penelitian  ini  menunjukan  bahwa sistem  informasi  akuntansi, kecerdasan emosional, etika kerja, dan dukungan atasan mempunyai pengaruh negatif signifikan terhadap kecenderungan kecurangan akuntansi.Kata Kunci : Sistem Informasi Akuntansi, Kecerdasan Emosional, Etika Kerja, Dukungan Atasan, Kecenderungan Kecurangan Akuntansi.
KINERJA PERUSAHAAN dan AUDIT MANAJEMEN KEUANGAN Asti Nurul Suci; Karsiati Karsiati
Serat Acitya Vol 8, No 2 (2019): Akuntabilitas Kegiatan untuk Kemaslahatan Bersama
Publisher : FEB UNTAG Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (571.44 KB)

Abstract

This study aims to study the application of financial management audits at PT. Mowilex Indonesia Regional Indo Central. The focus of this research is the audit of financial management organizations and operational policy audits. This research uses qualitative research methods using case studies. Informants in this study published Branch Manager, SPV Finance & Accounting, SPV Warehouse, and Sales Admin. The analytical tool used in this study is the analysis of the Miles and Huberman model and triangulation.The results showed that financial management audits have not been conducted in a fixed period or period. In the application of financial management audits, much remains to be considered, among others: there are no specific members of the audit team, and the implementation of financial management audits regulates the schedule of each member. The duties, authorities and responsibilities of the financial department have not yet been established. Unwritten financial policies and regulations. There has not been any handling of inventory of goods whose sales are slow. Poor record keeping on the warehouse stock card and collection of goods that are not in accordance with the travel permit, resulting in a difference in the number and number of batches between the system and its physical at the time of the stock taking. Solutions to overcome the challenges that occur in the implementation of financial management audits include: recruiting new Human Resources equivalent to Bachelor degree to become an auditor and making Standard Operating Procedures (SOP) related to the audit implementation schedule. Develop standard job descriptions that are compiled and explained as well as compiling work procedures established by the head office and applied to all branch offices. Make policies related to managing petty cash and credit sales receivables. Manage faster sales completion: provide special discounts or sell at low prices, make samples for projects, repair and return headquarters or transfer to other branches that need the goods, and recycle these items and then use them for CSR (Coorporate Social Responsibility). Re-check after taking the items and before sending them to the customer. In addition, it is necessary to increase supervision of SPV Warehouse to record the entry and exit of goods in the warehouse.Keywords: Management Audit, Financial Management, Financial Management Organization Audit, Operational Policy Audit
Faktor-Faktor Yang Mempengaruhi Pemanfaatan Sistem Informasi Akuntansi Manajemen Pada UMKM Di Kabupaten Kendal Karsiati Karsiati; Maskudi Maskudi
Serat Acitya Vol 11, No 1 (2022): Kerakyatan dalam bisnis
Publisher : FEB UNTAG Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56444/sa.v11i1.3017

Abstract

Penelitian ini bertujuan untuk mengetahui faktor-faktor yang mempengaruhi pemanfaatan sistem informasi akuntansi manajemen pada UMKM di Kabupaten Kendal. Populasi dalam penelitian ini adalah UMKM Kabupaten sebanyak 4.957 UMKM Kabupaten Kendal.  Adapun sampel dalam penelitian ini sebanyak 100 responden sebagai pengelola UMKM.Model kerangka teori yang telah dibuat menunjukkan adanya variabel intervening, yaitu untuk menguji hipotesis yang telah diajukan, analisis regresi berganda digunakan bersama-sama dengan model intervening (mediasi). Gozali (2009) menjelaskan, path analysis (analisa jalur) digunakan untuk menguji pengaruh variabel intervening.Hasil penelitian ini adalah jenjang pendidikan berpengaruh positif dan signifikan terhadap penggunaan sistem informasi akuntansi manajemen pada UMKM Kabupaten Kendal. Skala usaha berpengaruh positif dan signifikan terhadap penggunaan sistem informasi akuntansi manajemen pada UMKM Kabupaten Kendal. Pengetahuan akuntansi berpengaruh positif dan signifikan terhadap pemanfaatan informasi akuntansi manajemen pada UMKM Kabupaten Kendal.Kata Kunci  : Jenjang Pendidikan, Skala Usaha, Pengetahuan Akuntansi, Pemanfaatan Sistem Informasi Akuntansi Manajemen, UMKMAbstractThis study aimed to determine the factors that influenced the use of management accounting information systems on Micro Small Medium Enterprises (MSMEs/UMKM) in Kendal Regency.The population in this study was the Regency UMKM as many as 4,957 UMKM Kendal Regency. The sample in this study was 100 respondents as MSME managers.The theoretical framework model that has been created shows the existence of intervening variables, namely to test the proposed hypothesis, multiple regression analysis is used together with the intervening model (mediation). Gozali (2009) explains that path analysis is used to test the effect of intervening variables.The results of this study were the level of education had a positive and significant effect on the use of management accounting information systems in SMEs in Kendal Regency. Business scale had a positive and significant effect on the use of management accounting information systems in SMEs in Kendal Regency. Accounting knowledge had a positive and significant effect on the utilization of management accounting information on SMEs in Kendal Regency.Keywords: Educational Level, Business Scale, Accounting Knowledge, Utilization of Management Accounting Information Systems, UMKM
Pengaruh Budaya Organisasi, Teknologi Informasi Dan Sistem Informasi Akuntansi Manajemen Dalam Meningkatkan Kinerja Manajerial Karsiati Maskudi
Media Ekonomi dan Manajemen Vol 29, No 1 (2014): Upaya Peningkatan Asosiasi Merek, Kinerja Karyawan, dan Kinerja Perusahaan
Publisher : Fakultas Ekonomika dan Bisnis UNTAG Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (354.696 KB) | DOI: 10.24856/mem.v29i1.219

Abstract

Abstrak Tujuan penelitian ini adalah untuk menganalisis pengaruh budaya organisasi, teknologi informasi terhadap kinerja manajerial yang dimediasi oleh sistem informasi akuntansi manajemen pada manager koperasi di Kota Semarang, Provinsi Jawa Tengah, Indonesia. Penelitian ini merupakan penelitian deskriptif korelatif terapan dengan populasi adalah 1073 manajer koperasi. Jumlah sampel penelitian adalah 100 manajer. Alat analisis yang digunakan adalah analisis jalur. Hasil pengujian hipotesis menunjukkan bahwa budaya organisasi, teknologi informasi dan sistem informasi akuntansi manajemen memiliki pengaruh positif yang signifikan terhadap kinerja manajerial. Sistem informasi akuntansi manajemen berfungsi sebagai variabel mediasi pengaruh antara budaya organisasi dan teknologi informasi terhadap kinerja manajerial. Kata kunci: budaya organisasi, teknologi informasi, sistem informasi akuntansi manajemen, kinerja manajerial.Abstract The purpose of this study was to analyze the influence of organizational culture; information technology on managerial performance is mediated by the accounting information systems management in a cooperative manager in the city of Semarang, Central Java, Indonesia. This research is a descriptive correlative population is applied to the cooperative manager in 1073. Total sample was 100 managers. The analytical tool used is the path analysis. Results of hypothesis testing showed that the organizational culture, information technology and management accounting information systems have a significant positive effect on managerial performance. Management accounting information system serves as a mediating variable between organizational culture and the influence of information technology on managerial performance. Keywords: organizational culture, information technology, management accounting information system, managerial performance.
Penguatan Kinerja Pengusaha UMKM Mebel di Jepara Karsiati Karsiati
Serat Acitya Vol 9, No 2 (2020): Kinerja Bersama Menuju Keadilan Sosial
Publisher : FEB UNTAG Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (819.549 KB) | DOI: 10.56444/sa.v9i2.1834

Abstract

Studi ini meneliti pengaruh Pelatihan dan komitmen pada tujuan terhadap kinerja pengusaha UMKM, responden penelitian ini pengusaha UMKM mebel di Jepara, dengan populasi sebesar 98 UMKM mebel, dari 98 kuesioner yang disampaikan, diterima kembali dan  diisi lengkap sebanyak 97 kuesioner, data yang dikumpulkan diolah dengan model analisis Statistik Deskriptif dan Regresi Linear Berganda.  Hasil analisis akhir diperoleh bahwa Pelatihan dan komitmen berpengaruh positif terhadap kinerja pengusaha UMKM, sedangkan bahwa kinerja pengusaha dipengaruhi Pelatihan dan komitmen pada tujuan. Pada pengukuran pelatihan, dapat dilihat bahwa dengan adanya pelatihan dapat meningkatkan pengetahuan, keterampilan, dan sikap kerja. Kata kunci : Pelatihan,komitmen, pada tujuan, kinerja.
PENGELOLAAN BANTUAN OPERASIONAL PENDIDIKAN (BOP) PADA KELOMPOK BERMAIN CERIA KOTA SEMARANG Heru Winarsih; Karsiati Karsiati
Serat Acitya Vol 8, No 1 (2019): Mengelola Kegiatan untuk Kemaslahatan Masyarakat
Publisher : FEB UNTAG Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (292.126 KB)

Abstract

Penelitian ini bertujuan untuk mengetahui Penerapan Sistem Informasi Akuntansi Dalam Pengelolaan Bantuan Operasional Pendidikan (BOP) pada Kelompok Bermmain CERIA Kota Semarang dan Kendala Sistem Informasi Akuntansi Dalam Pengelolaan Bantuan Operasional Pendidikan (BOP) pada Kelompok Bermmain CERIA Kota Semarang. Obyek pada penelitian ini adalah Kelompok Bermain Ceria Kota Semarang. Pengumpulan data menggunakan data primer yang berupa wawancara serta data sekunder yang berupa mengumpulkan dokumentasi. Tehnik analisis data yang digunakan ada 3 (tiga) yaitu data reduction (reduksi data), data display (penyajian data), dan Conclution Drawing / Verivication.Hasil penelitian menunjukan bahwa Sistem Informasi Akuntansi sangat diperlukan oleh sebuah perusahaan maupun lembaga pendidikan. Terlihat dari pembahasan sistem informasi akuntansi sudah dilakukan atau diterapkan di beberapa lembaga pendidikan, terutama dalam sistem kas masuk dan kas keluar. Sistem informasi akuntansi yang sudah berjalan baik di lembaga pendidikan, akan sangat membantu lembaga pendidikan tersebut untuk mencegah kecurangan selisih antara kas masuk dengan kas keluar dan tidak terjadi tindakan – tindakan penyelewengan yang dapat merugikan lembaga pendidikan.Kata Kunci :  Pendidikan Anak Usia Dini (PAUD), Sistem Informasi Akuntansi, Pengelolaan Bantuan Operasional Pendidikan (BOP).AbstractThis study aims to determine the Application of Accounting Information Systems in the Management of Educational Operational Assistance (BOP) in the CERIA-Based Group of Semarang City and the Obstacles of Accounting Information Systems in the Management of Educational Operational Assistance (BOP) in CERIA Leaders in Semarang. The object of this study was the Cheerful Play Group of Semarang City. Data collection uses primary data in the form of interviews and secondary data in the form of collecting documentation. Data analysis techniques used are 3 (three), namely data reduction (data reduction), data display (data presentation), and Conclusion Drawing / Verivication.The results of the study show that the Accounting Information System is needed by a company or educational institution. It can be seen from the discussion of accounting information systems that have been carried out or implemented in several educational institutions, especially in the cash collections and cash disbursment systems. An accounting information system that has been running well in educational institutions will greatly help these educational institutions to prevent fraud between the cash inflows and cash outflows and there are no acts of fraud that can harm educational institutions.Keywords: Play Group (PAUD), Accounting Information System, Management of Educational Operational Assistance (BOP)
Co-Authors Asti Nurul Suci Heru Winarsih Maskudi