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This Author published in this journals
All Journal AKUNTANSI DEWANTARA Journal of Applied Accounting
Archelia Avril Margareth Dalisang
Politeknik Negeri Manado
Economics, Econometrics & Finance

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ANALYSIS OF PURCHASING ACCOUNTING INFORMATION SYSTEM FOR INVENTORY PROCUREMENT EFFICIENCY AT CV. EKATUNGGAL TIMUR MANADO Archelia Avril Margareth Dalisang; Dominikus Andreo Maryadi; Sintia Nurani Korompis
AKUNTANSI DEWANTARA Vol 10 No 1 (2026): Vol 10 No 1 (2026): AKUNTANSI DEWANTARA VOL. 10 NO 1 APRIL 2026
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/ad.v10i1.22573

Abstract

This study aims to analyze the implementation of a purchasing accounting information system to improve the efficiency of the inventory procurement process. This study uses a qualitative descriptive approach with CV. Ekatunggal Timur Manado as the object. Data was obtained through observation, semi-structured interviews with the purchasing, warehouse, and accounting departments. Data were then analyzed using a descriptive approach, internal control checklist, and efficiency indicators. The results show that the system has been running with the support of ERP and fairly structured procedures. However, the system is not optimal due to the lack of clear separation of duties, lack of system integration, and communication constraints between divisions. In addition, delays from suppliers also impact inventory imbalances such as overstock and stockouts. The results of this study indicate that the effectiveness of the purchasing accounting information system is greatly influenced by the quality of internal control and system integration. Therefore, the company needs to strengthen the separation of duties, improve ERP integration, and improve coordination between divisions to improve procurement efficiency. This study offers a more focused analysis of the relationship between the purchasing accounting information system, internal control, and procurement efficiency in the context of a distribution company.
Implementation of SIAPIK for Preparing MSME Financial Statements (Case Study on The Ri.ch Event Organizer) Marcelo Sumaraw; Cindy Sutanto; Archelia Avril Margareth Dalisang; Ni Made Devi Artani; Raykes Hinrich Tuerah
Journal of Applied Accounting Vol. 4 No. 2 (2025): Journal of Applied Accounting
Publisher : Indonesia Society of Applied Science (ISAS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52158/jaa.v4i2.1446

Abstract

Financial statements are very important for all businesses, including MSMEs, because they can be used by MSME actors or lenders to analyze the condition of a business. However, many have not prepared them in accordance with SAK EMKM and without using applications due to limited knowledge or capability. The researcher selected The Ri.ch Wedding and Event Organizer as the research object. This study aims to develop accounting policies, classify transactions, and prepare financial statements in accordance with SAK EMKM through the implementation of SIAPIK. This research applies a qualitative approach with data obtained from interviews, observations, and documentation. The data consist of an overview of the business, business processes, and financial transactions. Data analysis produced accounting policies, transaction classifications, and the application of SIAPIK-based financial statements. The study on The Ri.ch Wedding and Event Organizer found that this business has not yet used financial applications and SAK EMKM, which caused difficulties in bookkeeping. SIAPIK is offered as a practical solution with the implementation of SAK EMKM as the basis for its preparation. With this research, MSME actors can understand how to prepare financial statements easily, quickly, and in a standardized way, which can then be used by stakeholders in decision-making. Keywords: MSMEs, Business Processes and Financial Transactions, Financial Statements, SIAPIK, SAK EMKM
Co-Authors Cindy Sutanto Marcelo Sumaraw Maryadi, Dominikus Andreo Ni Made Devi Artani Raykes Hinrich Tuerah Sintia Nurani Korompis