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All Journal Riset Akuntansi dan Portofolio Investasi Manajemen Bisnis dan Keuangan Korporat
Lintong, Diana Nova
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Economics, Econometrics & Finance Social Sciences

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Analisis Efektivitas Sistem Informasi Akuntansi terhadap Prosedur Bongkar Muat pada PT Pelabuhan Indonesia (Persero) Regional 4 Bitung Fardiana, Fadillah Mutiara Nahza; Pusung, Rudy J.; Lintong, Diana Nova
Manajemen Bisnis dan Keuangan Korporat Vol. 3 No. 2 (2025)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/mbkk.415

Abstract

Loading and unloading activities at PT Pelabuhan Indonesia (Persero) Regional 4 Bitung play an important role in supporting the smooth flow of logistics and operational efficiency of the company. However, loading and unloading processes that are not fully integrated in real time have the potential to cause delays in information, cost inefficiencies, and obstacles in internal control. This study aims to analyze the effectiveness of the implementation of the Accounting Information System (AIS) on loading and unloading procedures in improving the efficiency and accuracy of the company's operational data management. This study uses a qualitative case study method with data collection techniques through interviews and documentation at the Finance Division of PT Pelabuhan Indonesia (Persero) Regional 4 Bitung. The results show that the company has implemented a system capable of recording, controlling, and reporting loading and unloading activities in an integrated and real-time manner. Based on an analysis using the five components of COSO internal control, the accounting information system implemented is considered to be effective. This system produces accurate information, improves time and cost efficiency, strengthens internal control, and supports the application of the Just In Time (JIT) principle in operational activities.
Analisis pelaporan pengelolaan keuangan desa (Studi kasus di Desa Wuwuk, Kecamatan Tareran, Kabupaten Minahasa Selatan) Rompas, Yiska Fira; Walandouw, Stanley Kho; Lintong, Diana Nova
Riset Akuntansi dan Portofolio Investasi Vol. 3 No. 2 (2025)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/rapi.414

Abstract

Village financial management reporting is vital for ensuring accountability and transparency in public fund use. This study analyzes the implementation of financial reporting in Wuwuk Village, Tareran Sub-district, South Minahasa Regency, based on Minister of Home Affairs Regulation No. 20 of 2018. Using a qualitative case study approach, data were collected through interviews, observation, and documentation. The results show that the village prepares implementation and realization reports as part of the APBDes realization report. However, reporting is conducted per disbursement stage instead of per semester, causing delays due to incomplete data. These findings highlight procedural inconsistencies and limited understanding among village officials, underscoring the need for stronger administrative capacity to enhance transparency and accountability.
Co-Authors Fardiana, Fadillah Mutiara Nahza Rompas, Yiska Fira Rudy J. Pusung Stanley Kho Walandouw