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AKUNTANSI UNTUK CRYPTOCURRENCY Ayke Nuraliati; Peny Cahaya Azwari
I-Finance Journal Vol 4 No 2 (2018): I-FINANCE: a Research Journal on Islamic Finance
Publisher : Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Raden Fatah Palembang, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19109/ifinance.v4i2.2885

Cryptocurrency di indonesia sudah mulai berkembang serta mulai banyak digunakan oleh pelaku bisnis di indonesia. Hal inimenjadifenomenadalammemandangperlutidaknyaperlakuan akuntansi untuk transaksi cryptocurency. Penelitian ini mencoba menggali dan menguji crypto currency dan teknologi block chain dengan pendekatan dan tinjauan PSAK di Indonesia danfokus pada perlakuanakuntansi untuk cryptocurrency di Indonesia. Tujuan penelitian ini adalah melakukan kajian tentang akuntansi untuk crytocurrencyberdasarkan PSAK yang berlaku di indonesia. Penelitian ini menggunakan model literatur review untuk mengetahui akuntansi untuk cryptocurrency. Hasil penelitian menunjukkan belum adanya perlakuan akuntansi untuk transaksi cryptocurrency apakah diperlakukan sebagai kas, aset, atau persediaan. Cryptocurrency in Indonesia has begun to develop and is starting to be widely used by business people in Indonesia. This is a phenomenon in view of the need for accounting treatment for cryptocurency transactions. This research attempts to explore and test cryptocurrency and blockchain technology with the approach and review of PSAK in Indonesia and focus on the accounting treatment for cryptocurrency in Indonesia. The purpose of this study is to conduct a study of accounting for crytocurrency based on the applicable PSAK in Indonesia. This study uses a review literature model to find out accounting for cryptocurrency. The results of the study indicate that there is no accounting treatment for cryptocurrency transactions whether treated as cash, assets, or inventory.

The Effect of Net Profit Margin and Earning Per Share on Share Prices Abiyu Sa’ad Ramadhan; Ayke Nuraliati
Almana : Jurnal Manajemen dan Bisnis Vol 4 No 3 (2020): December
Publisher : Program Studi Manajemen, Fakultas Ekonomi, Universitas Langlangbuana

The net profit margin is a financial ratio in measuring a company's ability to generate a return on sales. Earning per share is a financial ratio that shows the profit from each outstanding share. The share price is the price of the company's shares listed and can change every second. The purpose of this study is to determine the influence of net profit margin on stock prices and to determine the magnitude of the influence of earnings per share on stock prices. This research was conducted at Food and Beverage Sub-Sector Manufacturing Companies listed on the Indonesia Stock Exchange (BEI) for the 2014-2018 period. The results in this study found that: 1) The t value of the net profit margin of 5.378 is greater than the t table of 2.00665 and the significant value of 0.000 is less than 0.05, it can be concluded that the net profit margin has a significant effect on stock prices; 2) It is obtained that the t value of earning per share is 3.349 which is greater than the t table of 2.00665 and a significant value of 0.002 is less than 0.05, so it can be concluded that earning per share has a significant effect on stock prices.

Pengaruh Rasio Lancar dan Rasio Hutang Atas Modal Terhadap Financial Distress Dina Berry Octaviani; Ayke Nuraliati
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 3 No 3 (2019): Vol 3 No 3 Desember 2019
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

ABSTRAK Penelitian ini bertujuan untuk mengetahui pengaruh Rasio Lancar dan Rasio Hutang Atas Modal terhadap Financial Distress pada perusahaan manufaktur sektor industri dasar dan kimia yang terdaftar di Bursa Efek Indonesia periode 2013-2017. Financial Distress adalah terjadinya penurunan kondisi keuangan sebelum mencapai kebangkrutan. Rasio Lancar merupakan untuk mengetahui besarnya jumlah aktiva lancar perusahaan digunakan dalam melunasi hutang jangka pendek. Sedangkan Rasio Hutang Atas Modal digunakan untuk mengukur berapa besarnya perusahaan dibiayai oleh pihak kreditur dibandingkan dengan ekuitas pemilik sebagai jaminan hutang. Data yang digunakan dalam penelitian ini adalah data sekunder yang tertulis di dalam laporan keuangan. Metode pengambilan sampel yang digunakan adalah metode purposive slamping dan diperoleh 12 perusahaan sampel yang menjadi objek penelitian. Analisis yang digunakan adalah analisis regresi linear berganda dan Uji-t. Hasil penelitian menunjukkan bahwa Rasio Lancar dan Rasio Hutang Atas Modal berpengaruh terhadap Financial Distress.

The Influence of Operating Cash Flows and Receivables Towards Current Ratios in Multifinance Companies in Indonesia Stock Exchange (Bei) 2013-2017 Periode Ayke Nuraliati; Dwiutomo Bhakti
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 4 No 1 (2020): April
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

This study aims to determine the effect of Operating Cash Flow and Accounts Receivable Turnover on the company's ability to pay off short-term liabilities (liquidity) using the Current Ratio method for Multifinance Companies on the Indonesia Stock Exchange Period 2013-2017 The research method used is descriptive method and verification method with a quantitative approach. The data used are secondary data in the form of financial statements of multi-finance companies for the period 2013-2017. The design of hypothesis testing uses starting from the classical assumption test, multiple linear regression analysis, correlation coefficient analysis, coefficient of determination analysis and t test.The results showed that the Operating Cash Flow and Accounts Receivable Turnover influence the Current Ratio.

Analysis of The Effect of Business Strategy on The Quality of Management Accounting Information Systems Ayke Nuraliati; Twenty Selvia Sari Sianturi
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 5 No 1 (2021): April
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v5i1.1588

Management accounting information system (SIAM) is used as a tool to produce financial and non-financial / management accounting information that is used to assist executive managers or internal parties in planning resource allocation, supervision, evaluation, and performance evaluation, both financial performance and non-financial performance including managerial performance and employee performance. Management accounting information systems refer to normative matters, but when management accounting information systems are implemented it has unexpected or unexpected consequences so that it can affect the satisfaction of users of information systems, this is because in the context of the organization and socially not well understood by users. This research was conducted on general insurance in Bandung where the respondents were operational managers using an explanatory survey method. Testing data using simple regression The results of research on insurance companies in Bandung found that business strategies affect the quality of management accounting information systems

Analysis of The Effect of Decentralization and The Effectiveness of Management Accounting Information Systems on Managerial Performancen Ayke Nuraliati; Risma Nurani
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 6 No 2 (2022): August
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v6i2.1895

The technological revolution has hit all aspects of human life. In the business world in particular, the technological revolution has caused tremendous changes in competition, marketing and human resource management. With globalization, very large companies cannot be controlled and managed by one person so that the performance of these companies is not as good as decentralized companies. Where companies need to make decisions quickly and accurately, so that with good decentralization it will improve the performance of managers. Companies also need an effective management accounting information system to produce quality information so that it will improve managerial performance This study was conducted to determine the effect of decentralization and the effectiveness of management accounting information systems on managerial performance at PT. Main Greentextile Indonesia II Bandung. This research is a quantitative descriptive research by distributing questionnaires to collect the required data. The population of this study were middle and lower managers with a sample of 33 managers at PT. Main Greentextile Indonesia II Bandung. This study uses data analysis techniques used are descriptive statistics, multiple linear regression techniques. The results of this study indicate that 1) Decentralization has an effect on managerial performance at PT. Main Greentextile Indonesia II Bandung. 2) The effectiveness of the management accounting information system consisting of broad scope, timelines, aggregation, and integration has no effect on managerial performance at PT. Main Greentextile Indonesia II Bandung.

The Influence of Organizational Culture and Characteristics of Management Accounting Information System on Managerial Performance Ayke Nuraliati; Septian Kusnaedi
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 7 No 1 (2023): April
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v7i1.2142

Organizational culture can influence the actions and decisions of managers, including choices about control systems. Therefore, organizational culture will affect the nature and habits of employees to improve performance effectiveness. Therefore, organizational culture needs to be developed in such a way as to increase the effectiveness of information systems, which will have an impact on the quality of information. Furthemore, Management accounting information systems help managers carry out their roles in planning, controlling and decision-making activities. Managers use management accounting information to identify and resolve problems and evaluate performance.This study aims to examine the effect of organizational culture and characteristics of management accounting information system on managerial performance. The object of this research is PT. Global Quality Indonesia located Kopo Mas Regency, Bandung City.This study uses a survey method with the number of respondents employees and managers. The data used in this study is primary data and uses a data collection method using a questionnaire. The results of the study are 1) Organizational culture has an effect on managerial performance. 2) Characteristics of management accounting information systems on managerial performance.

The Influence of Management Accounting Information System Characteristics and Management Control System on Managerial Performance Ayke Nuraliati; Sriwardani Sriwardani; Elis Laraswati
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 8 No 1 (2024): April
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v8i1.2458

Several things that can affect and improve managerial performance at PT Warna Indah Samajaya (WIS), one of which is the characteristics of the management accounting information system and management control system. The characteristics of the management accounting information system that have been carried out by employees of PT Warna Indah Samajaya (WIS) have been implemented properly and correctly to carry out effective work so that they can achieve the predetermined targets. This study aims to determine the effect of the characteristics of the management accounting information system and control system on managerial performance at PT Warna Indah Samajaya (WIS). This research was conducted by means of a survey by distributing questionnaires to employees of PT Warna Indah Samajaya (WIS), this study also used a verification descriptive analysis method by statistically processing using SEM-PLS. The results of this research are expected to be a solution in solving problems of managerial performance at PT Warna Indah Samajaya (WIS). The results of this study indicate that: (1) the characteristics of the accounting information system affect managerial performance, (2) the control system has an effect on managerial performance.

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