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All Journal Patria Artha Journal of Accounting Dan Financial Reporting PESHUM
Rahim, Ilham
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Humanities Economics, Econometrics & Finance Education Social Sciences

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Konsep dan Implementasi Siklus Pengeluaran Dalam Sistem Informasi Akuntansi Dalam Perusahaan Mardiana, Mardiana; Sitohang, Rony Marthin; Rahim, Ilham
PESHUM : Jurnal Pendidikan, Sosial dan Humaniora Vol. 4 No. 3: April 2025
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/peshum.v4i3.8965

Abstract

Artikel ini bertujuan mengkaji konsep dasar siklus pengeluaran, peran SIA dalam mendukung otomatisasi dan pengendalian internal, serta tantangan dan solusi implementatifnya. Penelitian ini menggunakan metode Systematic Literature Review (SLR) dengan menganalisis enam artikel terpilih yang membahas penerapan SIA dalam konteks siklus pengeluaran pada berbagai jenis organisasi. Temuan menunjukkan bahwa SIA berkontribusi signifikan dalam mempercepat proses perencanaan anggaran, verifikasi dokumen, pengelolaan kewajiban pembayaran, hingga pencatatan transaksi keuangan. Dengan demikian, SIA mampu meminimalkan risiko kesalahan manusia dan meningkatkan efektivitas pengawasan internal. Kendala implementasi yang umum ditemukan antara lain tingginya biaya pengadaan sistem, resistensi dari karyawan terhadap perubahan teknologi, dan keterbatasan kompetensi teknis SDM. Untuk mengatasi hal tersebut, solusi yang direkomendasikan mencakup program pelatihan berkelanjutan, adopsi teknologi berbasis cloud, serta pendekatan manajemen perubahan yang adaptif. Artikel ini menyimpulkan bahwa pemanfaatan SIA secara optimal dapat memperkuat keunggulan kompetitif perusahaan serta mendukung pengambilan keputusan strategis berbasis data yang akurat dan real-time.
THE INFLUENCE OF CORPORATE GOVERNANCE, OWNERSHIP STRUCTURE ON COMPANY VALUE WITH COMPANY SIZE AS MODERATION VARIABEL ( Rahim, Ilham; Mediaty, Mediaty; Damayanti, R. A. Damayanti
Patria Artha Journal of Accounting dan Financial Reporting Vol 2, No 2 (2018): Patria Artha Journal of Accounting dan Financial Reporting
Publisher : Universitas Patria Artha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33857/jafr.v2i2.176

Abstract

The research aimed at investigating the influence of the corporate governance (size of board ofdirectors, proportion of independent of board of commissioners as proxy), ownership structure(managerial ownership, foreign ownership as proxy) on the company value, and finding out theinfluence of the company size moderation in relation to the corporate governance, ownershipstructure on the company value. The research population was all manufacturing companies registered in Indonesia StockExchange (ISE) as many as 143 companies. Samples were taken using the purposive samplingtechnique by the criteria determined. The samples obtained were as many as 96 companiesduring the observation period of 3 years. The data were analyzed using the multiple linearregression analysis and Moderated Regression Analysis (MRA). The research result indicates that the size of board of directors has the significant andpositive influence on the company value, the proportion of independent board of commissionersdoes not have the significant effect on the company value, the managerial ownership does nothave the significant impact on the company value, the foreign ownership has the significant andpositive influence on the company value. The research indicates the empirical evidence that thecompany size moderates the corporate governance on the company value, whereas the companysize can not moderate the ownership structure on the company value.
Co-Authors Damayanti, R. A. Damayanti Mardiana Mardiana Mediaty Sitohang, Rony Marthin