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Peran Komitmen Organisasi sebagai Moderasi Faktor-Faktor yang Mempengaruhi Kualitas Laporan Keuangan Organisasi Perangkat Daerah di Pemerintah Daerah Indonesia
Evy Nulandari
; Linawati Linawati
; Erna Puspita
Jurnal Ekonomi, Akuntansi, dan Perpajakan
Vol 2
, No 4
(2025)
This study addresses the issue of inadequate financial reporting by Regional Government Organizations (Organisasi Perangkat Daerah/OPD) in Nganjuk, where financial statements are expected to meet user needs in fulfilling transparency and accountability requirements. The research investigates the influence of four key factors—accounting standards, information systems, internal controls, and the competence of human resources—on the quality of financial statements. Furthermore, it examines the mode...
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Analisis Sistem Informasi Akuntansi Penerimaan dan Pengeluaran Kas untuk Pengendalian Internal pada Showroom Sekoto Putro
Putri Setyo Andini
; Erna Puspita
; Sigit Puji Winarko
Jurnal Ekonomi, Akuntansi, dan Perpajakan
Vol 2
, No 4
(2025)
This study aims to analyze the application of accounting information systems in cash receipts and expenditures and assess their contribution to the effectiveness of internal control at the Sekoto Putro Showroom in Kediri. The research methodology employed is a qualitative approach, with data gathered through interviews, observations, and documentation. The findings reveal that the current accounting information system is still manual and lacks standard operating procedures (SOPs). The process of...
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Analisis Pengaruh Current Ratio, Debt to Equity Ratio, dan Working Capital Turnover terhadap ROA Perusahaan Makanan dan Minuman di BEI 2020-2024
Ainun Fadhila
; Erna Puspita
; Andy Kurniawan
Akuntansi Pajak dan Kebijakan Ekonomi Digital
Vol 2
, No 3
(2025)
Food and beverage companies play a vital role in the Indonesian economy, despite facing various challenges such as fluctuating raw material prices and intense market competition. Return on Assets (ROA) is used as an indicator to assess a company's profitability performance, which is crucial for determining the extent to which a company can generate profits from its assets. This study aims to analyze the effect of three financial variables, namely the current ratio (CR), debt to equity ratio (DER...
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Analisis Pengaruh E-Commerce, Budaya Organisasi, dan Penggunaan Sistem Informasi Akuntansi terhadap Kinerja Keuangan pada Usaha Mikro Kecil dan Menengah (UMKM) di Kota Kediri Tahun 2024
Nurrenza Azizah
; Erna Puspita
; Diah Nurdiwaty
Jurnal Publikasi Ekonomi dan Akuntansi
Vol 3
, No 3
(2025)
This study discusses the importance of Micro, Small and Medium Enterprises (MSMEs) in improving the economy in Indonesia, but MSMEs often face challenges in improving financial performance in the digital era. Digitalization through e-commerce, a strong organizational culture, and the use of accounting information systems are key factors in improving the financial performance of MSMEs. This study aims to analyze the influence of e-commerce, organizational culture, and the use of accounting inform...
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Analisis Penerapan Akuntansi Persediaan Berdasarkan SAK EMKM dan Pengendalian Persediaan yang Ekonomis pada Toko Benih Tamban Tani di Desa Kedawung, Kecamatan Mojo
Resa Putri Ningtias
; Erna Puspita
; Sigit Puji Winarko
Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak
Vol 2
, No 2
(2025)
This study discusses the application of inventory accounting in micro-enterprises, particularly at Toko Benih Tamban Tani, located in Kedawung Village, Mojo District. The main issue addressed is the suboptimal recording and calculation of inventory costs in accordance with the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM). As a vital component of business operations, inventory should be managed systematically to accurately reflect the financial position and supp...
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