Diah Amalia
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Strategi Pencegahan Kecurangan Akademik Mahasiswa Akuntansi Pada Program Magang Industri Rezky Oktaviahidayanti Syamsul; Muhammad Ramadhan Slamet; Diah Amalia; Febrina Wulandari; Yunisha Anjali Rahma; Wiansri Syahmawuli
JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Vol 11 No 1 (2023): Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis - Juli 2023
Publisher : Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaemb.v11i1.4691

Abstract

The aims of this study are 1) to identify the factors that are the root cause of the vulnerability of academic fraud committed by Perguruan Tinggi ABC accounting students on administrative internship documents in the form of soft files, and 2) determine strategies to prevent acts of academic fraud committed by Perguruan Tinggi ABC accounting students. on the internship administrative documents in the form of soft files. The type of research is descriptive research. The data collection method used in this research is the method brainstorming. The results of this study are 1) the factors causing academic fraud committed by Perguruan Tinggi ABC accounting students on internship administrative documents in the form of soft files, namely man, material, measurement, method, machine and mother nature; and 2) The strategy formulated to prevent acts of academic fraud committed by Perguruan Tinggi ABC accounting students on internship administrative documents in the form of soft files is to prepare staff specialfor internship administration, design applications for internships, monitor regularly between Internship Supervisors and Supervisors, make documents and technical guide videos, and helpdesk related to the internship program.
Business Process Improvement Melalui Pengembangan Teknologi Informasi Pada UMKM Tangan Diatas Kota Batam Diah Amalia; Shinta Wahyu Hati; Dwi Amalia Purnamasari; Banu Failasuf; Jessica Olifia; Vina Kholisa Dinuka; Fandy Bestario Harlan
JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Vol 11 No 1 (2023): Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis - Juli 2023
Publisher : Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaemb.v11i1.5372

Abstract

The purpose of the research is to adjust and apply inventory planning in accounting and inventory control, to identify and evaluate inventory management problems as well as making a Web-Based Goods Inventory Application Prototype in the culinary field of Batam City TDA. The research method is a qualitative approach method and the Business Process Improvement Framework method and a Web-Based Goods Management Application Prototype using the Waterfall model. The process of collecting data through surveys and interviews. The research results are (1) the application of the inventory recording method has not used the perpetual method. The respondent's inventory valuation method uses the First in First out Method. Inventory measurement for respondents only recorded the cost of purchasing inventory so that it was not in accordance with PSAK No.14. Disclosure of inventories to respondents is presented in the financial statements, namely the balance sheet and income statement so that they are in accordance with PSAK No.14 (Revised 2015); (2) In the operational management of inventory in the warehouse, there are business processes for requesting goods in the Warehouse that are still not effective, business processes for receiving raw materials that are not yet effective and optimal, business processes for returning materials or goods from warehouses to suppliers due to non-conformance of goods, and sales business processes materials to users who are not yet effective. Researchers compile and submit Warehousing Operational Standards, it is hoped that the management from Curry Up, Jomtri, Baabaa Kambing can implement the SOP; (3) Researchers create a Web-Based Inventory Application Prototype using the Waterfall model with the stages of needs analysis and system design.
Pengaruh Rasio Biaya Operasional pada Pendapatan Operasional, Non-Performing Loan dan Loan to Deposit Ratio Terhadap Profitabilitas Perusahaan Perbankan yang Terdaftar di BEI Muhammad Zaki Ramadhan; Diah Amalia
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol 7 No 2 (2023): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jama.v7i2.6556

Abstract

Tujuan penelitian ini adalah untuk mengetahui dan menemukan bukti empiris mengenai pengaruh rasio Biaya Operasional pada Pendapatan Operasional (BOPO), Non-Performing Loan (NPL) dan Loan to Deposit Ratio (LDR) terhadap profitabilitas perusahaan perbankan yang terdaftar di Bursa Efek Indonesia (BEI). Penelitian ini merupakan penelitian kuantitatif dengan menggunakan data sekunder yang bersumber dari Bursa Efek Indonesia (BEI). Objek penelitian yang digunakan adalah laporan keuangan tahunan perusahaan perbankan konvensional yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2017-2022. Dengan menggunakan metode purposive sampling, jumlah objek penelitian yang ditemukan sebanyak 38 dengan 6 tahun pengamatan, sehingga total sampel yang diteliti pada penelitian ini berjumlah 228 sampel. Penelitian ini menggunakan analisis regresi linear berganda sebagai teknik analisis data. Hasil temuan menunjukkan bahwa tidak semua variabel independen yang diteliti berpengaruh terhadap ROA pada bank konvensional di Indonesia. Secara parsial BOPO dan NPL berpengaruh negatif signifikan terhadap ROA sedangkan LDR tidak berpengaruh positif terhadap ROA pada bank konvensional di Indonesia.