eka novianti - Academia.edu (original) (raw)
Papers by eka novianti
Jurnal Manajemen Bisnis Krisnadwipayana, 2020
This research aims to know layout and standard operating procedure impact to company’s productivi... more This research aims to know layout and standard operating procedure impact to company’s productivity. Population from this research are employee production division of EMP Malacca Strait PSC as more as 200 persons and sample used are 115 respondents. Research method used is quantitative method, analysis technique multiple regression and simple regression. Research result showing that layout and standard operating procedure partially and together had a positive and significant to productivity. Particularly in production, it is still necessary to make improvements in terms of the tidiness of the layout area, which is further enhanced by providing training and continuous understanding of standard operating procedures and scheduled 5R activities every day.
Indonesian Banking Accounting Guidelines (Revised 2008) until 2016 have not been revised,<br&g... more Indonesian Banking Accounting Guidelines (Revised 2008) until 2016 have not been revised,<br> while the Financial Accounting Standards (SAK) since 2008 to 2016 has been progressing significantly alter financial reporting. The results of the initial review of publicly confirm that 20 of PSAK which form the basis of Indonesian Banking Accounting Guidelines (PAPI),6 ofthem have been revoked and the rest have been revised. Then there are others I 3 PSAK that alfect the PAPI but not yet known in 2008. In late 2016, the Financial Accounting Standards Board (DSAK) published the Exposure Draft of PSAK 71 to replace PSAK 55 Financial Instruments, which will be effective as of January 1, 2019. Because of PSAK 55 is the base main settings thenwithout a doubt PAPI PAPI 2008 must be revised. A review gives conclusions that without revision there will be a significant gap between PAPI with PSAK in two aspects of the recognition and measurement of financial instruments. As for the presentati...
Article history: Received: November 28, 2020 Received in revised format: December 28 2020 Accepte... more Article history: Received: November 28, 2020 Received in revised format: December 28 2020 Accepted: February 7, 2021 Available online: February 7, 2021 The use of an online accounting system is considered to be a major innovation in accounting in the application of the stages of the company's accounting cycle. The purpose of this study is to evaluate cloud-based accounting systems in terms of compliance with accounting standards, security systems using the Parkerian Hexad theory and the functions of each part of Accurate Online. The form of this research is qualitative and quantitative. The data collection method was carried out by distributing questionnaires and interviews to Accurate Online users. The sample of this research was obtained as many as 113 samples. The results of this study indicate that Accurate Online has passed all levels of technological readiness, and is on a scale of 9 in technological readiness, which has become a trusted cloud-based accounting information ...
Accounting, 2021
The purpose of this study is to analyze the impact of working capital management, fixed assets an... more The purpose of this study is to analyze the impact of working capital management, fixed assets and debt ratio on company profitability. The study uses a sample of consumer goods sector companies listed on the Indonesia Stock Exchange from 2017 to 2019. The researchers use working capital management by the number of number of days account receivable (ARDays), the number of days Account Payable (APDays), the number of days inventory (INVDays), the Fixed Financial Asset Ratio (FA), and the Financial Debt Ratio (FD) with profitability by using gross profit (GP). Researchers used the secondary data obtained from the Indonesia Stock Exchange (IDX) on yearly basis and process the data statistics with multiple regression by SPSS 20. The population of this research includes 54 companies and the total sample covers 46 companies by passing the purposive sampling stage. The results of this study indicate that there was a significant relationship between working capital management, FA ratio and ...
Business Economic, Communication, and Social Sciences (BECOSS) Journal, 2019
Studi ini membahas mengenai pengelolaan aktiva tetap dalam dua software akuntansi yang dikenal ma... more Studi ini membahas mengenai pengelolaan aktiva tetap dalam dua software akuntansi yang dikenal masyarakat umum MYOB Premier dan Accurate 4. Tujuan penulisan adalah untuk memandu penggunaan aplikasi akuntansi dalam mengelola aktiva tetap sejak awal pengadaan sampai pelaporan. Pembahasan dua jenis aplikasi diharapkan juga dapat memberikan solusi kepada user dalam melakukan pemilihan aplikasi akuntansi yang akan digunakan. Masing-masing software tersebut memiliki cara berbeda dalam mengelola aktiva tetap, mulai dari pembelian sampai mengelola penyusutan dan pelaporan aktiva tetap yang disajikan secara lengkap dan cepat sesuai kebutuhan manajemen dalam mengambil keputusan.
Binus Business Review, 2013
Life Insurance B is a company engaging in the services of people protection. Evaluation of accoun... more Life Insurance B is a company engaging in the services of people protection. Evaluation of accounting information system which relates with the customer claims payments made by the company has the objective to identify the weaknesses in the system of disbursement procedures and to provide the new recommendations. In doing the research, the author conducted literature research and field research. Fieldwork was conducted in order to obtain accurate and real data. Based on the research, writers found some weaknesses in the payment process customer claims, including the claim that the document is not to be numbered prints, the differences in the status of the policy and double claim status. There are weaknesses in the control applications such as sequence check, check and reasonable limits, total control check, which have not been applied to the company as well. In the company’s report, there has been no report on the problems that occur in a given period. To overcome these weaknesses, ...
Binus Business Review, 2011
In an institution of capital assets is one of the very important work that needs to be managed we... more In an institution of capital assets is one of the very important work that needs to be managed well, both in terms of maximizing the value of benefits and terms of existence that can be used optimally. Likewise, management information about the assets that will be used for good decision-making. A system designed to optimally utilize the information. Fixed Assets Information System that meets the user requirements and works properly can provide precise and accurate information is required. Users can easily find out the value of the acquisition and the value of accumulated depreciation of assets which no longer belongs to the company. The values that have an impact on the Financial Position Report will generate a report more accurate and reliable.
Binus Business Review, 2011
Some available standard modules in SAP-B1 can be adapted for changes in accounting rules and regu... more Some available standard modules in SAP-B1 can be adapted for changes in accounting rules and regulations. One is the Inventory Revaluation menu of Inventory module. Users can use the menu to make Inventory value adjustments of value in SAP-B1, to be consistent with the values that must be presented in the financial statements. Based on the flexibility provided by SAP-B1menu, should not be too difficult for users of SAP-B1 to manage accounting transactions based on accounting rules that apply today, IFRS. IFRS requirements on inventory adjustment transactions with a value of SAP-B1 could be done more easily.
2018 International Conference on Information Management and Technology (ICIMTech), 2018
The background of this research is to know how the impact of using Computer Assisted Audit Techni... more The background of this research is to know how the impact of using Computer Assisted Audit Techniques (CAATs) on auditor performance and what factors of auditor performance are affected by the use of Computer Assisted Audit Techniques (CAATs). This study aims to determine whether the use of Computer Assisted Audit Techniques (CAATs) in the audit process has an impact on the performance of auditors and Generate conclusions in the form of evaluation of Computer Assisted Audit Techniques (CAATs) in the audit process in order to have a positive impact on auditor performance. to evaluate the impact of using Computer Assisted Audit Techniques (CAATs). are Quantity of Work, Quality of Work, Job Knowledge, Creativeness Cooperation, Dependability, Initiative, personal qualities, and Timeliness. The method used in this research is qualitative method is descriptive analytical and evaluative, by analyzing the impact of using Computer Assisted Audit Techniques (CAATs) to auditor performance components. The results obtained are the use of Computer Assisted Audit Techniques (CAATs) have a positive impact on auditor performance components.
Jurnal Manajemen Bisnis Krisnadwipayana, 2020
This research aims to know layout and standard operating procedure impact to company’s productivi... more This research aims to know layout and standard operating procedure impact to company’s productivity. Population from this research are employee production division of EMP Malacca Strait PSC as more as 200 persons and sample used are 115 respondents. Research method used is quantitative method, analysis technique multiple regression and simple regression. Research result showing that layout and standard operating procedure partially and together had a positive and significant to productivity. Particularly in production, it is still necessary to make improvements in terms of the tidiness of the layout area, which is further enhanced by providing training and continuous understanding of standard operating procedures and scheduled 5R activities every day.
Indonesian Banking Accounting Guidelines (Revised 2008) until 2016 have not been revised,<br&g... more Indonesian Banking Accounting Guidelines (Revised 2008) until 2016 have not been revised,<br> while the Financial Accounting Standards (SAK) since 2008 to 2016 has been progressing significantly alter financial reporting. The results of the initial review of publicly confirm that 20 of PSAK which form the basis of Indonesian Banking Accounting Guidelines (PAPI),6 ofthem have been revoked and the rest have been revised. Then there are others I 3 PSAK that alfect the PAPI but not yet known in 2008. In late 2016, the Financial Accounting Standards Board (DSAK) published the Exposure Draft of PSAK 71 to replace PSAK 55 Financial Instruments, which will be effective as of January 1, 2019. Because of PSAK 55 is the base main settings thenwithout a doubt PAPI PAPI 2008 must be revised. A review gives conclusions that without revision there will be a significant gap between PAPI with PSAK in two aspects of the recognition and measurement of financial instruments. As for the presentati...
Article history: Received: November 28, 2020 Received in revised format: December 28 2020 Accepte... more Article history: Received: November 28, 2020 Received in revised format: December 28 2020 Accepted: February 7, 2021 Available online: February 7, 2021 The use of an online accounting system is considered to be a major innovation in accounting in the application of the stages of the company's accounting cycle. The purpose of this study is to evaluate cloud-based accounting systems in terms of compliance with accounting standards, security systems using the Parkerian Hexad theory and the functions of each part of Accurate Online. The form of this research is qualitative and quantitative. The data collection method was carried out by distributing questionnaires and interviews to Accurate Online users. The sample of this research was obtained as many as 113 samples. The results of this study indicate that Accurate Online has passed all levels of technological readiness, and is on a scale of 9 in technological readiness, which has become a trusted cloud-based accounting information ...
Accounting, 2021
The purpose of this study is to analyze the impact of working capital management, fixed assets an... more The purpose of this study is to analyze the impact of working capital management, fixed assets and debt ratio on company profitability. The study uses a sample of consumer goods sector companies listed on the Indonesia Stock Exchange from 2017 to 2019. The researchers use working capital management by the number of number of days account receivable (ARDays), the number of days Account Payable (APDays), the number of days inventory (INVDays), the Fixed Financial Asset Ratio (FA), and the Financial Debt Ratio (FD) with profitability by using gross profit (GP). Researchers used the secondary data obtained from the Indonesia Stock Exchange (IDX) on yearly basis and process the data statistics with multiple regression by SPSS 20. The population of this research includes 54 companies and the total sample covers 46 companies by passing the purposive sampling stage. The results of this study indicate that there was a significant relationship between working capital management, FA ratio and ...
Business Economic, Communication, and Social Sciences (BECOSS) Journal, 2019
Studi ini membahas mengenai pengelolaan aktiva tetap dalam dua software akuntansi yang dikenal ma... more Studi ini membahas mengenai pengelolaan aktiva tetap dalam dua software akuntansi yang dikenal masyarakat umum MYOB Premier dan Accurate 4. Tujuan penulisan adalah untuk memandu penggunaan aplikasi akuntansi dalam mengelola aktiva tetap sejak awal pengadaan sampai pelaporan. Pembahasan dua jenis aplikasi diharapkan juga dapat memberikan solusi kepada user dalam melakukan pemilihan aplikasi akuntansi yang akan digunakan. Masing-masing software tersebut memiliki cara berbeda dalam mengelola aktiva tetap, mulai dari pembelian sampai mengelola penyusutan dan pelaporan aktiva tetap yang disajikan secara lengkap dan cepat sesuai kebutuhan manajemen dalam mengambil keputusan.
Binus Business Review, 2013
Life Insurance B is a company engaging in the services of people protection. Evaluation of accoun... more Life Insurance B is a company engaging in the services of people protection. Evaluation of accounting information system which relates with the customer claims payments made by the company has the objective to identify the weaknesses in the system of disbursement procedures and to provide the new recommendations. In doing the research, the author conducted literature research and field research. Fieldwork was conducted in order to obtain accurate and real data. Based on the research, writers found some weaknesses in the payment process customer claims, including the claim that the document is not to be numbered prints, the differences in the status of the policy and double claim status. There are weaknesses in the control applications such as sequence check, check and reasonable limits, total control check, which have not been applied to the company as well. In the company’s report, there has been no report on the problems that occur in a given period. To overcome these weaknesses, ...
Binus Business Review, 2011
In an institution of capital assets is one of the very important work that needs to be managed we... more In an institution of capital assets is one of the very important work that needs to be managed well, both in terms of maximizing the value of benefits and terms of existence that can be used optimally. Likewise, management information about the assets that will be used for good decision-making. A system designed to optimally utilize the information. Fixed Assets Information System that meets the user requirements and works properly can provide precise and accurate information is required. Users can easily find out the value of the acquisition and the value of accumulated depreciation of assets which no longer belongs to the company. The values that have an impact on the Financial Position Report will generate a report more accurate and reliable.
Binus Business Review, 2011
Some available standard modules in SAP-B1 can be adapted for changes in accounting rules and regu... more Some available standard modules in SAP-B1 can be adapted for changes in accounting rules and regulations. One is the Inventory Revaluation menu of Inventory module. Users can use the menu to make Inventory value adjustments of value in SAP-B1, to be consistent with the values that must be presented in the financial statements. Based on the flexibility provided by SAP-B1menu, should not be too difficult for users of SAP-B1 to manage accounting transactions based on accounting rules that apply today, IFRS. IFRS requirements on inventory adjustment transactions with a value of SAP-B1 could be done more easily.
2018 International Conference on Information Management and Technology (ICIMTech), 2018
The background of this research is to know how the impact of using Computer Assisted Audit Techni... more The background of this research is to know how the impact of using Computer Assisted Audit Techniques (CAATs) on auditor performance and what factors of auditor performance are affected by the use of Computer Assisted Audit Techniques (CAATs). This study aims to determine whether the use of Computer Assisted Audit Techniques (CAATs) in the audit process has an impact on the performance of auditors and Generate conclusions in the form of evaluation of Computer Assisted Audit Techniques (CAATs) in the audit process in order to have a positive impact on auditor performance. to evaluate the impact of using Computer Assisted Audit Techniques (CAATs). are Quantity of Work, Quality of Work, Job Knowledge, Creativeness Cooperation, Dependability, Initiative, personal qualities, and Timeliness. The method used in this research is qualitative method is descriptive analytical and evaluative, by analyzing the impact of using Computer Assisted Audit Techniques (CAATs) to auditor performance components. The results obtained are the use of Computer Assisted Audit Techniques (CAATs) have a positive impact on auditor performance components.