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All Journal Syntax Literate: Jurnal Ilmiah Indonesia Owner : Riset dan Jurnal Akuntansi Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi)
Khudri, Tubagus Muhamad Yusuf
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Evaluation of UMKM Capabilities in Implementing Accounting Applications (Case Study of Inem Catering) Solar, Fernando Yosua; Khudri, Tubagus Muhamad Yusuf
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 1 (2025): Dinasti International Journal of Economics, Finance & Accounting (March-April 2
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i1.4048

Abstract

Inem Katering is a business that is still developing in Minahasa, North Sulawesi, which is engaged in the culinary sector with a focus on catering services for various large events such as weddings, birthdays, funerals, and other thanksgiving events. This business is not yet supported by well-structured financial management. Most of the cash flow is still based on estimates, without clear records. The existence of technology is greatly needed by Inem Katering not only to make it easier to prepare financial reports but also to make this business grow. One of the uses of information technology in helping Inem Katering prepare financial reports can be in the form of the application of accounting software, Accurate. The Technology-Organization-Environment (TOE) framework is used to evaluate the implementation of the accurate accounting application with three contexts, context of technology, organization and environment. This research method uses a quatitative approach obtained from the results of interviews with three sources. The results of the study show that in the context of technology, the relative advantage attribute indicates that the implementation of this accounting application will provide benefits in the form of important information for managers and employees such as balance sheet and profit and loss reports in accordance with SAK EMKM. Meanwhile, for the organizational context at this time, business managers fully support the adoption of this application, but at this time the Katering business has not been able to add special employees to manage the accounting application. Environmental factors are influenced by competition in this business sector, but the implementation of this accounting application can help the Katering business to evaluate their needs for technology.
EVALUASI PERAN SUMBER DAYA MANUSIA DALAM PROSES PEMBAYARAN PT. XYZ Fretes, Fortunatus Wesley de; Khudri, Tubagus Muhamad Yusuf
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 8 No 1 (2024): Edisi Januari - April 2024
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v8i1.3766

Abstract

Dalam rantai pasokan setidaknya melibatkan 2 pihak, yaitu pembeli dan penjual. Kedua pihak tersebut mengikatkan diri dalam suatu kontrak baik secara lisan maupun tertulis. Mereka harus menghormati hak dan kewajiban yang sudah disepakati bersama dalam kontrak tersebut. Pihak yang gagal memenuhi kewajibannya berisiko kehilangan kepercayaan mitra bisnisnya di masa depan. Hal ini sering kali lebih mahal dibandingkan risiko operasional yang terjadi (Giles, 2015). Manajemen rantai pasok menekankan pada kesatuan yang efisien antara pihak-pihak yang terlibat dalam rantai pasok. Tujuannya adalah untuk menghasilkan dan mendistribusikan produk atau jasa dengan akurat secara jumlah dan tempat yang dituju serta waktu yang tepat. Pengadaan material dalam siklus pengadaan adalah hal yang utama dalam proses produksi. Keterlambatan atau tidak tersedianya bahan akan merugikan perusahaan karena proses produksi terhenti, barang jadi tidak terkirim atau terlambat terkirim ke pelanggan, dan kerugian pembayaran sumber daya manusia (M. G. P. Kaban, and P. A. Wicaksono, 2020).
Evaluasi Implementasi Sistem Aplikasi Keuangan Tingkat Instansi (SAKTI) Dengan Metode Design-Reality Gap Gultom, Firstha Greacean; Khudri, Tubagus Muhamad Yusuf
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 3 (2024): Artikel Research July 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i3.2127

Abstract

The Agency Level Financial Application System (SAKTI) is one of the e-government implementations that has a systemic and significant impact. Several previous studies have shown the unsuccessful implementation of SAKTI related to the implementation of the system.This research aims to evaluate the gap between design and reality in the implementation of SAKTI to obtain recommendations in order to mitigate the risk of failure of future system implementations. The research was conducted to the organizers of the SAKTI system, namely the developers and managers of the SAKTI modules. The resource persons were selected to represent the organization as structural leaders and responsible teams based on their involvement and active participation in the development and management of the SAKTI application. The research used a case study research strategy with a qualitative approach. Data/information collection from this research used techniques consisting of: observation, interviews, and literature review. The model used is the design-reality gap model supported by the concept of critical success factors/csfs in each checklist Information, Technology, Process, Objectives and Values, Staffing and Skills, Management and Structure, and Other Resources (ITPOSMO). The results show that the design-reality gap is 52.0 which falls into the category of e-government projects may fail unless there are actions to close the design-reality gap. The largest gap occurs in the staffing and skills dimension followed by the information, technology, management and structure, process, and goals, values and motivation dimensions. This suggests that the dominant factor of failure in SAKTI is socio-technical not just technical.
Evaluasi Penerimaan Pengguna Sistem dalam Proses Penyusunan Rancangan Kerja Anggaran pada PT ABC Basuki, Asa Belani Cesarima; Khudri, Tubagus Muhamad Yusuf
Syntax Literate Jurnal Ilmiah Indonesia
Publisher : Syntax Corporation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36418/syntax-literate.v9i9.17295

Abstract

Kompetisi bisnis membawa perusahaan kepada perkembangan bisnis yang diikuti dengan peningkatan produktivitas beserta tantangannya. Perkembangan tersebut perlu diakomodasi dengan sistem informasi yang dapat mengintegrasikan seluruh bagian dan unit bisnis perusahaan. Sistem informasi yang umum diterapkan perusahaan adalah Enterprise Resource Planning(ERP). Penerapan ERP dapat memberikan berbagai manfaat bagi perusahaan termasuk meningkatkan produktivitas. Namun proses pengembangan sistem yang kompleks menjadi tantangan. Kompleksitas tersebut tidak hanya dari aspek teknis, melainkan aspek penerimaan pengguna juga berperan penting. Teknologi dapat dikatakan berhasil jika dapat diterima oleh penggunanya. Evaluasi perlu dilakukan oleh perusahaan untuk mengetahui penerimaan pengguna dan variabel pendukungnya sehingga dapat dilakukan pengembangan dan penyempurnaan sistem. PT ABC merupakan perusahaan yang mengadopsi ERP sejak akhir tahun 2022 yang diawali dengan penggunaan modul Planning and Budgeting Cloud Service (PBCS) pada proses penyusunan Rancangan Kerja Anggaran (RKA) untuk tahun anggaran 2023. Penelitian ini dilakukan untuk mengevaluasi pengunaan PBCS dalam proses penyusunan RKA di PT ABC dari sudut pandang penggunanya. Rerangka penelitian ini menggunakan empat variabel kunci dari Unified Theory of Acceptance and Use of Technology (UTAUT), yaitu ekspektasi kinerja, ekspektasi usaha, pengaruh sosial, dan kondisi yang memfasilitasi. Analisis dilakukan dengan triangulasi hasil kuesioner dan wawancara kepada pengguna PBCS di PT ABC. Hasil dari penelitian menunjukan bahwa berdasarkan keempat variabel UTAUT, penggunaan PBCS dalam penyusunan RKA PT ABC telah berjalan dengan baik.
Co-Authors Basuki, Asa Belani Cesarima Fretes, Fortunatus Wesley de Gultom, Firstha Greacean Solar, Fernando Yosua