cover
Contact Name
Ahmad Ashifuddin Aqham
Contact Email
aqham.ldgi@gmail.com
Phone
+6281329772630
Journal Mail Official
aqham.ldgi@gmail.com
Editorial Address
Lembaga Penelitian dan Pengabdian Kepada Masyarakat (LPPM) Sekolah Tinggi Ilmu Ekonomi Trianandra Jl. Diponegoro No.69, Dusun I, Wirogunan, Kec. Kartasura, Kabupaten Sukoharjo, Jawa Tengah 57166 ; Email : lppm@stie-trianandra.ac.id
Location
Kota adm. jakarta timur,
Dki jakarta
INDONESIA
Jurnal Publikasi Ekonomi dan Akuntansi
ISSN : 28089391     EISSN : 28089006     DOI : 10.55606
Core Subject : Economy,
Akuntansi Keuangan, Akuntansi Manajemen, Akuntansi Pajak, Audit, Akuntansi Biaya, Akuntansi Sektor Publik, Akuntansi UMKM. Ekonomi Makro, Ekonomi Mikro, Ekonomi Perkotaan, Penilaian Properti, Ekonomi Islam, Lembaga Keuangan Perbankan Manajemen Pemasaran, Manajemen Strategik, Manajemen Kuangan, Manajemen Sumberdaya Manusia, Manajemen Sektor Publik.
Articles 97 Documents
ANALISA DAN PERANCANGAN SISTEM INFORMASI AKUNTANSI PEMBUATAN LAPORAN KEUANGAN BERBASIS WEB Siti Kholifah; Kasih Purwantini
Jurnal Publikasi Ekonomi dan Akuntansi (JUPEA) Vol 1 No 3 (2021): September : Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Trianandra

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Abstract

The problem that occurs in Adi jaya Grosir is that the administrative process and the making of the financial statements of profit or loss obtained by the administration officer must go through a manual and not integrated process. Difficulties occur in calculating the amount of income earned by each sales. And it is difficult to know the number of stores that actively order products from this because there is no accounting information system, so the process is still manual. In this study the software used to build the system is Balsamiq Mockups for designing systems, PHP programming scripts and using MySQL as the database. The results obtained are financial data recapitulation. The system provides a report menu that is integrated between sales transaction data and financial statement data, so that it can obtain reports based on date. This system also generates income reports for each salesperson. With this system, the operation manager and administration staff can see the number of stores / customers who are actively ordering products from Adi jaya Grosir. This system produces accurate financial reports because the process is integrated. Reports generated by accounting information systems for making web-based financial statements can be printed and exported in the form of a .pdf file.
MANAJEMEN DAN ANALISA PERANCANGAN SISTEM INFORMASI WEB MOBILE PADA PEMINJAMAN KENDARAAN OPERASIONAL Katon Abdul Fatah; Mohamad Jamil
Jurnal Publikasi Ekonomi dan Akuntansi (JUPEA) Vol 1 No 3 (2021): September : Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Trianandra

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Abstract

Borrowing operational vehicles is currently still done manually, so employees who want to borrow and use operational vehicles for work purposes still have to come to the facilities and infrastructure section to see the availability of vehicles, then fill out the usage form manually, in addition to making loan reports also still use recording into the book. Based on these conditions, this study aims to design an information system for operational vehicle loans. The stages of system development in making this information system use the Prototyping model method which consists of the planning stage, the analysis stage, the design stage, and the implementation stage. Using the PHP programming language in its manufacture and MySQL Server as the database. The result of the research is a mobile web-based operational car loan information system that helps employees and the infrastructure department in the process of borrowing operational vehicles. This information system can also generate operational vehicle loan reports.
ANALISA PERANCANGAN SIMPAN PINJAM PADA BANK PERKRIDITAN RAKYAT BERBASIS CLIENT SERVER Sunarmi Sunarmi; Ikhsan Hidayat
Jurnal Publikasi Ekonomi dan Akuntansi (JUPEA) Vol 1 No 3 (2021): September : Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Trianandra

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (5056.937 KB)

Abstract

Bima Credit and Savings Cooperative Credit Union is a financial institution that provides transaction services to store and borrow money to its members. Bima Savings and Loan Cooperative needs to have an information system to facilitate data processing, carry out tasks appropriately, and minimize errors in recording transactions and financial calculations. To meet the above needs, it is necessary to design a savings and loan information system. The system development method used is SDLC (System Development Life Cycle) which stands for several stages, namely the planning stage, the analysis phase, the design stage, the implementation stage and the maintenance phase, but the maintenance stage is not included in the development of this system. This design uses a programming language that is C # in its creation and mysql as its database. The results of this study are to provide convenience for officers in managing savings and loan data. Desktop-based Savings and Loan Information System, can help to manage, search, make savings and loan reports quickly and easily, and can make savings and loan arrangements and calculate interest directly through the application without being done manually.
IMPLEMENTASI RESEACH AND DEVELOPMENT DALAM PERANCANGAN ADMINISTRASI KEUANGAN SEKOLAH BERBASIS MULTI USER Irene Ongkowijoyo
Jurnal Publikasi Ekonomi dan Akuntansi (JUPEA) Vol 1 No 3 (2021): September : Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Trianandra

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (4394.758 KB)

Abstract

The application of computer-based information systems results in processing data into information that can be done quickly and accurately. At SMP insan Mulia Bandung the problems that arise are the manual processing of school financial administration data, causing the recording of receipts and expenditures to take a long time, frequent delays in making reports, errors in calculating transactions, and storing data separately. difficult to find data. The purpose of this study is to design a school financial administration information system at SMP insan Mulia Bandung which facilitates data processing of school financial administration data. The research method used is RnD (Reseach and Development), through the following steps: problem identification, collecting information, product design, design validation, design improvement, initial product trial, product revision, usage trial, final product revision, and product manufacture. The resulting program is built using the Microsoft Visual Basic 6.0 programming language with MySQL database. The implementation of the resulting information system is expected to facilitate the processing of school financial administration data, quickly and accurately in making reports and facilitating data retrieval.
RANCANG BANGUN APLIKASI BERBASIS AKUNTANSI PADA PERSEDIAAN BARANG DAGANG MENGGUNAKAN METODE FIFO Rahayu Nugraheni Rachmawati
Jurnal Publikasi Ekonomi dan Akuntansi (JUPEA) Vol 1 No 3 (2021): September : Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Trianandra

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1310.271 KB)

Abstract

The accounting information system when presented with a reliable system will certainly produce objective information as well. One way to achieve a reliable accounting system is by utilizing information technology that is currently developing. Computerized inventory management is very beneficial for trading companies because there are sales that occur regularly or repeatedly. Similarly, in presenting a stock report where the inventory report is a record of information on stock data of a company for a period that can be used to determine the amount of the company's stock of goods. While the inventory report is used to assess business continuity and determine company profits. Aneka Jaya supermarket, which is a company engaged in trading in making stock and financial reports, still relies on Ms. Excel still needs processing first because it has to combine data from books so that leaders cannot receive reports quickly and accurately. Likewise in analyzing financial statements so that this process makes it difficult for management to make decisions quickly. For this reason, an inventory accounting information system design is made that can process goods master data, supplier master data, customer master data, purchase transaction data, sales transaction data, accounting account data and inventory data reports more effectively and have high accuracy with using a computer, with the Visual Basic programming language and MySQL database as well as in the inventory report used with the FIFO method. From the results of the program created to help reduce data input errors, financial reports and financial analysis are produced faster and effective and efficient achievements can be made
REVIEW DETERMINAN STRUKTUR MODAL PADA SEKTOR TEKNOLOGI Latifah Nur Alya
Jurnal Publikasi Ekonomi dan Akuntansi (JUPEA) Vol 2 No 1 (2022): Januari : Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Trianandra

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (665.013 KB) | DOI: 10.55606/jupea.v2i1.147

Abstract

Struktur modal pada perusahaan teknologi memiliki keunikan tersendiri dimana bisnisnya sulit untuk dipahami namun membutuhkan pendanaan yang tinggi. Hal tersebut mengindikasikan adanya perbedaan determinan struktur modal pada perusahaan teknologi dengan perusahaan lainnya. Penelitian ini dilakukan dengan tujuan untuk memahami faktor-faktor yang dapat mempengaruhi struktur modal pada perusahaan teknologi dengan menggunakan pendekatan tinjauan literatur. Hasil yang disajikan dalam penelitian ini menghasilkan kesimpulan bahwa pada negara berkembang determinan yang mempengaruhi struktur modal adalah ukuran perusahaan, risiko bisnis, aset berwujud, likuiditas, profitabilitas, reputasi, biaya pendanaan, pertumbuhan perusahaan, dan kinerja perusahaan. Sedangkan pada negara maju, determinan yang mempengaruhi lebih beragam dan mencakup faktor internal dan eksternal yang lebih luas. Penelitian ini juga menunjukkan bahwa perusahaan teknologi di Indonesia masih menjadikan aset fisik sebagai aset utama dalam menjalankan bisnisnya. Namun, perusahaan teknologi di Indonesia memiliki prospek yang sangat cerah karena mendukung keberlanjutan.
PENGARUH LIABILITAS DAN STRUKTUR MODAL TERHADAP PROFITABILITAS Dwi Urip Wardoyo; Hani Nur Aini; Jihan Septiani Putri Kusworo
Jurnal Publikasi Ekonomi dan Akuntansi (JUPEA) Vol 2 No 1 (2022): Januari : Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Trianandra

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (617.535 KB) | DOI: 10.55606/jupea.v2i1.151

Abstract

Profitability is the ability of a company to obtain profits related to sales, total assets, or capital. This ratio is used to assess the company's ability to get the highest possible profit from the overall assets owned so that investors are interested in investing in the company. The purpose of this study was to determine the simultaneous and partial effect of liabilities and capital structure on profitability in the food and beverage sub-sector listed on the Indonesian stock exchange for the 2019-2020 period. The method used in this study is a quantitative method. The type of research in this research is descriptive. The sampling technique in this study used a purposive sampling technique using company sample panel data for a period of two years so that 48 samples were obtained. This research uses panel data method using SPSS software. The results showed that partially liabilities had a significant effect on profitability and capital structure had a significant effect on profitability.
Perilaku Auditor Menyikapi Munculnya Artificial Intelligence dalam Proses Audit Dea Adawiyah Adawiyah
Jurnal Publikasi Ekonomi dan Akuntansi (JUPEA) Vol 2 No 1 (2022): Januari : Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Trianandra

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1075.712 KB) | DOI: 10.55606/jupea.v2i1.152

Abstract

Kehadiran Artificial Intelligence (AI) di era revolusi industri 4.0 telah memberikan kemudahan dalam hal otomatisasi dan kontrol serta meningkatkan proses audit dengan efisien. Tujuan dari penelitian ini adalah untuk mengetahui bagaimana persepsi auditor tentang kemudahan artificial intelligence dalam meningkatkan proses audit. Penelitian ini menggunakan teknik analisis data berupa studi literatur dengan pengumpulan data berupa literatur review yang dianalisis secara induktif. Hasil penelitian menunjukkan bahwa potensi keberadaan artificial intelligence dapat mempengaruhi persepsi dari perilaku auditor dalam peningkatan proses audit. Namun dalam menerapkan artificial intelligence pada proses audit, maka semakin banyak tantangan dan tanggung jawab yang dimiliki oleh auditor. Penulis berharap untuk memberikan gambaran terkait penerapan artificial intelligence yang dapat memudahkan auditor dalam melakukan proses audit.
PENILAIAN BISNIS PERUSAHAAN PT. GARUDA INDONESIA (PERSERO) Tbk TERHADAP LAPORAN KEUANGAN TAHUN 2017 SAMPAI DENGAN TAHUN 2020 rosidi Muhammad Rosidi
Jurnal Publikasi Ekonomi dan Akuntansi (JUPEA) Vol 2 No 1 (2022): Januari : Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Trianandra

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (615.516 KB) | DOI: 10.55606/jupea.v2i1.157

Abstract

ABSTRACT The purpose of making this research journal is to conduct a business assessment of PT Garuda Indonesia (Persero) Tbk, namely evaluating and measuring the level of financial health of PT Garuda Indonesia (Persero) Tbk with indicators of liquidity ratios, solvency, activity and profitability. The research method used is library research, namely by studying relevant data from various sources. The author uses secondary data in the form of financial statements for 2017 to 2020. The analytical model used in this research is Cash Ratio, Current Ratio, Inventory Turnover, TATO, Collections Periods, ROE, ROI and Total Own Capital to Total Assets. Financial data is taken from the financial statements of PT Garuda Indonesia (Persero) Tbk in the form of Income Statement and Balance Sheet. The level of health is measured based on the Decree of the Minister of SOE No.Kep 100/MBU/2002 where PT Garuda Indonesia (Persero) Tbk is included in the Non-Infrastructure SOE. The results of this study indicate the indicator has decreased every year. So it can be concluded that PT Garuda Indonesia (Persero) Tbk has Unhealthy business and financial performance with CCC predicate in 2017 to 2019 and CC predicate in 2020.
PENGARUH FAKTOR GOOD CORPORATE GOVERNANCE DAN FREE CASH FLOW TERHADAP MANAJEMEN LABA PADA PERUSAHAAN TRANSPORTASI DI ASIA TENGGARA Deni Sunaryo
Jurnal Publikasi Ekonomi dan Akuntansi (JUPEA) Vol 2 No 1 (2022): Januari : Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Trianandra

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (881.254 KB) | DOI: 10.55606/jupea.v2i1.159

Abstract

This study aims to determine the effect of good corporate governance and free cash flow on earnings management. Good Corporate Governance factors used in this study are the size of the audit committee, independent board of commissioners, institutional ownership, and managerial ownership. Earnings management value is measured using discretionary accruals. The research sample is 12 transportation companies listed on the Southeast Asian Stock Exchange which were selected through purposive sampling in the 2014-2018 period. Data were analyzed based on multiple linear regression. Based on the test results, it can be concluded that the good corporate governance factors (audit committee size, independent board of commissioners, institutional ownership, managerial ownership) and free cash flow have no significant effect on earnings management, either partially or simultaneously.

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