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All Journal ASAWIKA: Media Sosialisasi Abdimas Widya Karya Akubis: Jurnal Akuntansi dan Bisnis Menawan : Jurnal Riset dan Publikasi Ilmu Ekonomi
Budi Astuti, Galuh
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences

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Analisis Rasio Keuangan Untuk Menilai Kinerja Keuangan Perusahaan Periklanan, Percetakan, Dan Media Yang Terdaftar Di Bursa Efek Indonesia Periode 2017-2021 Silvia Indrarini; Galuh Budi Astuti; Aprilia Resida Cici Luhsari
Akubis : Jurnal Akuntansi dan Bisnis Vol. 9 No. 1 (2024): Akuntansi dan Bisnis
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37832/akubis.v10i2.62

Abstract

This research aims to analyze financial ratios to assess the financial performance of companies in Advertising, Printing and Media Companies Listed on the Indonesian Stock Exchange for the 2017-2021 Period. This type of research is a case study using secondary data. The population was 20 companies, sampling using the purposive sampling method selected 4 companies as samples. Library study data collection methods and documentation data collection techniques, as well as quantitative descriptive data analysis techniques. The results of the financial ratio analysis of the company that has the best Current Ratio value is PT Jasuindo Tiga Perkasa Tbk, the best Cash Ratio value is PT Surya Citra Media Tbk, the best Debt to Asset Ratio value is PT Surya Citra Media Tbk, the best Debt to Equity Ratio value PT Surya Citra Media Tbk, the best Return On Asset value PT Surya Citra Media Tbk, the best Net Profit Margin value PT Surya Citra Media Tbk, the best Receivable Turnover value PT Link Net Tbk, the best Total Asset Turnover value PT Jasuindo Tiga Perkasa Tbk, the best Price Earning Ratio value for PT Link Net Tbk, and the best Price To Book Value for PT Link Net Tbk.
Evaluasi Sistem Informasi Akuntansi Pembayaran Gaji di PT BAP untuk Meningkatkan Pengendalian Internal dan Minimalisasi Risiko Fraud Muhammad Glenn Waluyo Rahardika Putra; Galuh Budi Astuti; Lis Lestari Sukartiningsih; Sielly Budi Prameswari
MENAWAN : Jurnal Riset dan Publikasi Ilmu Ekonomi Vol. 3 No. 6 (2025): November : MENAWAN: Jurnal Riset dan Publikasi Ilmu Ekonomi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/menawan.v3i6.2500

Abstract

This research aims to evaluate the design and implementation of the payroll accounting information system at PT BAP to enhance internal control and minimize fraud risks. Payroll is a sensitive cost component, requiring a reliable system to ensure accurate calculations and timely payments. The method employed is a qualitative descriptive study with a case study approach, utilizing data collected through interviews, observations, and documentation. The findings indicate that while PT BAP has established adequate separation of functions and hierarchical authorization, fraud vulnerabilities remain due to the use of manual recapitulation documents and high dependency on external approval processes (PT Freeport Indonesia) without a clear Service Level Agreement (SLA). This situation potentially leads to risks such as ghost employees, overtime manipulation, and payroll delays. The implications of this study emphasize the importance of adopting a digital-based accounting information system (HRIS) and integrating collaboration portals for automated data validation. Recommended procedural improvements include real-time synchronization between digital attendance and the payroll module, as well as strengthening task segregation to minimize risky manual interventions.
Co-Authors Agustinus Kristian Wicaksono Aprilia Resida Cici Luhsari Christian Timotius Peilouw F.X. Agung Jampur Prakoso Fedencia Lovica Serlli Avelani Juwi Yanto Lestari Sukartiningsih, Lis Melita Neri Widya Prastiwi Muhammad Glenn Waluyo Rahardika Putra Nia Purwati Prodica Sarica Sielly Budi Prameswari Silvia Indrarini Trivena Tabita