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All Journal Kompeten: Jurnal Ilmiah Ekonomi dan Bisnis Review: Journal of Multidisciplinary in Social Sciences
Savira Ramadhani Mokodongan
Universitas Negeri Gorontalo
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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Exploring the Role of Accounting Information Systems in Improving Operational Efficiency and Financial Reporting Accuracy: A Qualitative Study of Beauty MSMEs in Gorontalo Zumran Ibrahim; Savira Ramadhani Mokodongan; Natalia Isabel Wantah; Frety Arta Melia Botutihe; Inayah Helingo; Mega Nurannisa Hippy
Review: Journal of Multidisciplinary in Social Sciences Vol. 3 No. 01 (2026): January 2026
Publisher : Lentera Ilmu Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59422/rjmss.v3i01.1132

Abstract

This study aims to analyze the implementation of Accounting Information Systems (AIS) in two MSMEs, namely Ggehijaband SASHOP, and evaluate their impact on operational efficiency and financial statement accuracy. Both SMEs have transitioned from manual recording to using AIS applications, such as Qasir, which helps improve transaction processes and inventory management. The results show that AIS can reduce service time from an estimated 10-20 minutes to 2-5 minutes, decrease the workload of cashiers, and improve inventory management consistency. Additionally, SIA has been proven to improve the accuracy of financial reports by reducing pricing errors, COGS calculation errors, and errors in manual transaction recapitulation. Overall, the implementation of AIS has made a positive contribution to business sustainability by improving the effectiveness of internal controls and the quality of information used in decision-making and contributes academically by providing empirical evidence on AIS adoption in MSMEs within a developing economy context.
Analisis Earnings Management Berdasarkan Modified Jones Model (Studi Kasus pada Perusahaan Jasa Transportasi) Khalsja Oktaviani Kadir; Tia Latifa Suma; Savira Ramadhani Mokodongan; Nur Fadilah Arsyad
Kompeten: Jurnal Ilmiah Ekonomi dan Bisnis Vol. 5 No. 1 (2026): Juli 2026
Publisher : PT Seval Literindo Kreasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57141/kompeten.v5i1.299

Abstract

Penelitian ini bertujuan untuk menganalisis praktik earnings management pada PT Adi Sarana Armada Tbk selama periode 2020–2025 menggunakan Modified Jones Model. Penelitian menggunakan pendekatan deskriptif kuantitatif dengan data sekunder berupa laporan keuangan perusahaan yang diperoleh dari annual report dan laporan keuangan tahunan. Teknik pengumpulan data dilakukan melalui metode dokumentasi dengan menghimpun laporan keuangan serta data kontekstual terkait kondisi industri dan berbagai peristiwa signifikan selama periode penelitian. Analisis dilakukan melalui perhitungan total accrual, non-discretionary accrual, dan discretionary accrual untuk mendeteksi adanya praktik manajemen laba. Hasil penelitian menunjukkan bahwa nilai discretionary accrual (DA) selama periode 2020–2025 seluruhnya bernilai positif, yang mengindikasikan adanya praktik income increasing earnings management. Nilai DA tertinggi terjadi pada tahun 2021 dan 2022, sedangkan nilai terendah terjadi pada tahun 2023. Temuan penelitian menunjukkan bahwa praktik manajemen laba dipengaruhi oleh tekanan kebutuhan pendanaan, kondisi industri transportasi dan logistik, pemulihan ekonomi pascapandemi, serta upaya perusahaan menjaga stabilitas laba dan kepercayaan investor maupun kreditur.
Co-Authors Frety Arta Melia Botutihe Inayah Helingo Khalsja Oktaviani Kadir Mega Nurannisa Hippy Natalia Isabel Wantah Nur Fadilah Arsyad Tia Latifa Suma Zumran Ibrahim