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Galuh Budi Astuti
Universitas Katolik Widya Karya Malang
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Sistem Informasi Akuntansi Penerimaan Kas Menggunakan Framework Codeigniter 4.0 Pada Yayasan Pendidikan ABC Agung Perkasa Jampur; Galuh Budi Astuti
Jurnal Sistem Informasi Vol 13, No 2 (2021)
Publisher : Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1174.235 KB) | DOI: 10.36706/jsi.v13i2.15597

Abstract

Fokus utama pada penelitian ini adalah membangun sebuah sistem informasi akuntansi yaitu untuk mengelola penerimaan kas bersumber dari pembayaran pendidikan sekolah yang dikelola yayasan pendidikan ABC. Permasalahan utama yang dihadapi adalah kompleksitas pembayaran tagihan sekolah yang tersebar dibeberapa wilayah kota di Indonesia dan belum adanya alur dan prosedur sistem pelaporan penerimaan kas yang efisien, selain itu keterbatasan tenaga kerja yang didapati merangkap kerja yakni sebagai bendahara sekolah sekaligus kasir yang menangani pembayaran tagihan siswa, dimana dokumen kuitansi pembayaran kerap kali terlewat dalam laporan sehingga menjadi tantangan tersendiri bagi bendahara yayasan dalam melakukan pengecekan data menyajikan pelaporan penerimaan kas. Penulis merancang dan membangun sebuah sistem informasi akuntansi berbasis website menggunakan framework Codeigniter 4.0 dimana melibatkan tiga pengguna sistem yakni siswa untuk melihat data tagihan, melakukan pembayaran tagihan dan riwayat data pembayaran yang telah lunas, bendahara sekolah sebagai pengguna yang memasukan data tagihan, data pelunasan, validasi data pembayaran, dan bendahara yayasan sebagai penerima data penerimaan kas. Hasil dari sistem ini mampu menyederhanakan alur pelaporan penerimaan kas, dan memudahkan bendahara yayasan dalam membuat pelaporan penerimaan kas setiap bulan
Analisis Sistem Informasi Akuntansi Penggajian Dan Pengupahan Sebagai Alat Pengendalian Intern (Studi Kasus Pada Pt Merapi Agung Lestari Malang) Galuh Budi Astuti; Agustinus Kristian Wicaksono
Jurnal AKUBIS Fakultas Ekonomi dan Bisnis Vol 8 No 1 (2021): Agustus: Akuntansi dan Bisnis
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (3532.249 KB) | DOI: 10.37832/akubis.v8i1.42

Abstract

The purpose of this study was to analyze payroll and wage accounting information systems as a means of internal control at PT. Merapi Agung Lestari. Type of case study research. Data collection techniques through observation, interviews, and documentation. The data analysis technique used is descriptive qualitative analysis. The problem is that the payroll and wage accounting information system is still weak. This is evidenced by the absence of employee salary slips, one copy of the proof of payment document, only two copies of the ticket transfer document, only one copy of the proof of payment document. The cause of the problem is because the company does not understand the importance of these documents. As a result, fraud can occur and company activities cannot run properly. The results of the analysis indicate the need for additional documents in the form of payslips used to record details of employee salaries, the need for additional duplication of several documents such as proof of payment documents and transfer tickets and improving payroll and wage systems and procedures so that internal control can run effectively.
Analisis Pengaruh Jumlah Pinjaman, Jumlah Simpanan Dan Jumlah Anggota Koperasi Terhadap Sisa Hasil Usaha (Studi Kasus Pada Koperasi Abdi Kasih Tumpang Periode 2016-2020) Galuh Budi Astuti; Nia Purwati
Jurnal AKUBIS Fakultas Ekonomi dan Bisnis Vol 9 No 1 (2022): Agustus: Akuntansi dan Bisnis
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1277.524 KB) | DOI: 10.37832/akubis.v9i1.47

Abstract

The purpose of this study was to analyze the effect simultaneously, partially, and look for the variable that has the most dominant influence between the number of loans, the number of deposits and the number of members on the remaining results of operations at the Abdi Kasih Tumpang Cooperative for the 2016-2020 period. The type of research used is explanatory research. The type of data used is quantitative data. Source in this study using primary data sources. This data collection method is observation and interviews. The data analysis technique used is descriptive statistical analysis, classical assumption test, multiple linear analysis test and dominant test. Simultaneously the number of loans, the number of savings and the number of members affect the remaining operating results. Partially the number of loans, the number of savings and the number of members does not affect the remaining operating results. There is no variable that has the most dominant influence in this study, because partially, the independent variables have no effect on the dependent variable.
Analisis Tingkat Kesehatan Perbankan Dengan Metode Rgec (Studi Pada Bank Umum Swasta Nasional Devisa Yang Terdaftar Di Bursa Efek Indonesia Periode 2016-2020) Fedencia Lovica Serlli Avelani; Galuh Budi Astuti
Jurnal AKUBIS Fakultas Ekonomi dan Bisnis Vol 8 No 2 (2022): Februari: Akuntansi dan Bisnis
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (324.49 KB) | DOI: 10.37832/akubis.v8i2.48

Abstract

It is necessary to assess the level of banking soundness to provide information and maintain public trust. Assessment of banking soundness level has been regulated in OJK regulation No 4/POJK.03/2016. OJK Regulation No. 4/POJK.03/2016 states that commercial banks in Indonesia are required to evaluate the health of each bank using the RGEC method, namely the Risk Profile to assess the risks faced by banks that are quantitative or qualitative, Good Corporate Governance (GCG). to evaluate bank governance according to predetermined principles, Earning to evaluate the ability of banks to earn company profits and Capital to measure the quality of the bank's capital. This study aims to assess the soundness of foreign exchange national private commercial banks listed on the Indonesia Stock Exchange (IDX) for the 2016-2020 period using the RGEC method. This type of research is a case study. The population in this study amounted to 22 banks. The sampling method used purposive sampling and 8 banks were selected according to the established criteria. The data source used is secondary data from annual reports published on the IDX during the period studied using the data collection method, namely documentation. The data analysis technique in this study is descriptive quantitative.
Evaluasi Sistem Informasi Akuntansi Penerimaan Pembayaran SPP Sebagai Alat Pengendalian Internal Penerimaan Kas Pada SMA Katolik St. Albertus Malang Trivena Tabita; Galuh Budi Astuti
Jurnal AKUBIS Fakultas Ekonomi dan Bisnis Vol 9 No 1 (2022): Agustus: Akuntansi dan Bisnis
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37832/akubis.v9i1.49

Abstract

This study aims to evaluate the accounting information system for receiving tuition fees as an internal control tool for cash receipts at St. Catholic High School. Albertus Malang. This research is a case study research. The data used are qualitative and quantitative data. Primary data sources and secondary data are obtained from research reports, documents, and other supporting data sources. The problem that occurs is that the internal control of cash receipts from payment of tuition fees is still weak. This is due to the absence of an application document for the relief of SPP fines for depositors who are late in making SPP payments and are unable to pay the nominal SPP fines collected. The results of a qualitative descriptive analysis are by adding documents in the form of an application letter for the relief of SPP fines and improving the systems and procedures for cash receipts for SPP fines. This can optimize internal control to run effectively.
Analisis Perbandingan Kinerja Keuangan Bank Syariah Dan Bank Konvensional Yang Listing Pada Bursa Efek Indonesia Periode 2014-2018 (Studi Pada Bank BRI, Tbk dan Bank Mandiri, Tbk yang Listing Pada Bursa Efek Indonesia Periode 2014 – 2018) Galuh Budi Astuti; Melita Neri Widya Prastiwi
Jurnal AKUBIS Fakultas Ekonomi dan Bisnis Vol 9 No 2 (2023): Februari: Akuntansi dan Bisnis
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37832/akubis.v9i2.53

Abstract

This study aims to determine the comparison of the financial performance of Islamic Banks and Conventional Banks represented by Bank Rakyat Indonesia and Bank Mandiri for the period 2014 – 2018. The type of research used is descriptive with a quantitative approach. The population in this study amounted to 4 banking companies. Source of data used in this study is secondary data, and data collection techniques using documentation. Testing was carried out using the Independent Sample T-Test with a significance level of 5%. The results of the analysis show that the financial performance between Islamic Banks and Conventional Banks is seen from the liquidity aspect which is represented by the Loan to Deposit Ratio, the profitability aspect which is represented by Return On Assets, the capital aspect which is represented by the Capital Adequacy Ratio, the credit quality aspect which is represented by Non Performing Loans, and the aspect of efficiency represented by Operating Expenses Operating Income, has a significant difference and shows that Conventional Banks have better financial performance than Islamic Banks.
Analisis Rasio Keuangan Untuk Menilai Kinerja Keuangan Perusahaan Periklanan, Percetakan, Dan Media Yang Terdaftar Di Bursa Efek Indonesia Periode 2017-2021 Silvia Indrarini; Galuh Budi Astuti; Aprilia Resida Cici Luhsari
Jurnal AKUBIS Fakultas Ekonomi dan Bisnis Vol 10 No 2 (2024): Februari: Akuntansi dan Bisnis
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37832/akubis.v10i2.62

Abstract

This research aims to analyze financial ratios to assess the financial performance of companies in Advertising, Printing and Media Companies Listed on the Indonesian Stock Exchange for the 2017-2021 Period. This type of research is a case study using secondary data. The population was 20 companies, sampling using the purposive sampling method selected 4 companies as samples. Library study data collection methods and documentation data collection techniques, as well as quantitative descriptive data analysis techniques. The results of the financial ratio analysis of the company that has the best Current Ratio value is PT Jasuindo Tiga Perkasa Tbk, the best Cash Ratio value is PT Surya Citra Media Tbk, the best Debt to Asset Ratio value is PT Surya Citra Media Tbk, the best Debt to Equity Ratio value PT Surya Citra Media Tbk, the best Return On Asset value PT Surya Citra Media Tbk, the best Net Profit Margin value PT Surya Citra Media Tbk, the best Receivable Turnover value PT Link Net Tbk, the best Total Asset Turnover value PT Jasuindo Tiga Perkasa Tbk, the best Price Earning Ratio value for PT Link Net Tbk, and the best Price To Book Value for PT Link Net Tbk.
Co-Authors Agung Perkasa Jampur, F. X. Agustinus Kristian Wicaksono Aprilia Resida Cici Luhsari Fedencia Lovica Serlli Avelani Melita Neri Widya Prastiwi Nia Purwati Silvia Indrarini Trivena Tabita