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All Journal Jurnal Sekretari Universitas Pamulang Jurnal Riset Terapan Akuntansi
Nursyamsu, Uus
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Economics, Econometrics & Finance Education Social Sciences

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SEJARAH GCG DI INDONESIA (1998-2023): MEMBANGUN KEPATUHAN DAN KESADARAN PERUSAHAAN Purwanto, Dwi; Herlina, Fitria; Saputri, Alzulin Olvica; Nursyamsu, Uus; Holiawati
Jurnal Riset Terapan Akuntansi Vol. 9 No. 1 (2025): JURNAL RISET TERAPAN AKUNTANSI
Publisher : Jurnal Riset Terapan Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.15430282

Abstract

This study aims to analyze the development of Good Corporate Governance (GCG) in Indonesia during the 1998–2023 period, particularly in relation to corporate compliance and awareness in implementing GCG principles. The research adopts a descriptive approach using the Foucauldian method and relies on secondary data consisting of documents and official statements. The development of GCG in Indonesia is categorized into two main periods following major economic crises. The first is the Asian Financial Crisis in 1998, and the second is the Global Financial Crisis in 2008. Despite ongoing efforts, challenges remain in the implementation of GCG in Indonesia. One notable issue is the financial scandal involving Jiwasraya in 2018, which was attributed to poor GCG practices and weak oversight by the Financial Services Authority (OJK). This scandal reflects a broader problem of inadequate corporate compliance and low awareness of the importance of GCG in preventing fraud within companies. The study concludes that the development of GCG in Indonesia has shown progress, particularly in terms of regulatory frameworks. Quantitatively, from 1998 to 2023, more than 15 major policies and regulations have been issued to strengthen GCG implementation. Key regulations explicitly discussed in this article include the General Guidelines for GCG (KNKG 2001, 2006, 2021), the Minister of State-Owned Enterprises Regulation No. PER-01/MBU/2011, which was later revised to PER-09/MBU/2012 and subsequently replaced by PER-2/MBU/03/2023. In addition, several regulations from the Financial Services Authority (OJK) are highlighted, such as POJK No. 21/POJK.04/2015, POJK No. 17/2023, and POJK No. 73/POJK.05/2016, which was later amended by POJK No. 43/POJK.05/2019. Keywords: Good Corporate Governance, Kepatuhan dan Kesadaran Perusahaan, Regulasi GCG
PENGARUH PENGGUNAAN CLOUD ACCOUNTING TERHADAP KUALITAS LAPORAN KEUANGAN PT. X (PERUSAHAAN PROPERTI) Nursyamsu, Uus; Munandar, Agus
Jurnal Sekretari Universitas Pamulang Vol. 9 No. 1 (2022): JURNAL SEKRETARI
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/skr.v9i1.18704

Abstract

ABSTRAK Memasuki era digital 4.0 di mana semua bidang telah menggunakan teknologi canggih tak terkecuali sektor properti dan juga sektor-sektor lainnya. Keakuratan laporan keuangan tentunya juga harus meningkat dengan adanya teknologi yang terus berkembang. Keakuratan juga mempengaruhi kualitas daripada laporan keuangan yang pada akhirnya akan mempengaruhi pula perusahaan dalam mengambil keputusan. Pada perusahaan properti seringkali dihadapkan pada ketidakakuratan informasi di laporan keuangan sehingga pimpinan seringkali terlambat dalam menentukan kebijakan. Dalam penelitian ini ada dua permasalahan yaitu keterlambatan pembuatan laporan keuangan karena menunggu data dari proyek-proyek untuk dibuku di kantor pusat dan juga keterlambatan pencatatan penerimaan piutang karena customer hampir semua membayar melalui mesin ATM (Automatic Teller Machine) atau pun online banking. Guna mengatasi masalah tersebut dibutuhkan manajemen laporan keuangan yang cepat dan tepat. Cloud accounting merupakan sebuah database untuk menyimpan data akuntansi secara on line. Melalui cloud accounting data-data transaksi akuntansi akan dapat dientri kapan saja dan tersimpan dengan baik. Laporan keuangan pun nantinya akan keluar dengan cepat dan akurat. Penulis mengharapkan adanya penggunaan cloud accounting ini dapat mengatasi permasalahan pada kualitas laporan keuangan.Kata kunci : laporan keuangan, cloud accounting, properti, akuntansi, informasi THE EFFECT OF USING CLOUD ACCOUNTING ON QUALITY OF FINANCIAL STATEMENTS PT. X (PROPERTY COMPANY) ABSTRACT  Entering the digital era 4.0 where all fields have used advanced technology, including the property sector and other sectors. The accuracy of financial statements, of course, must also increase with the ever-evolving technology. Accuracy also affects the quality of financial reports which in turn will affect the company in making decisions. Property companies are often faced with inaccurate information in financial statements so that leaders are often late in determining policies. In this study, there are two problems, namely the delay in making financial statements due to waiting for data from projects to be recorded at the head office and also delays in recording receipts of receivables because almost all customers pay through ATM machines (Automatic Teller Machines) or online banking. In order to overcome these problems, fast and precise financial statement management is needed. Cloud accounting is a database to store accounting data online. Through cloud accounting, accounting transaction data can be entered at any time and stored properly. Financial reports will also come out quickly and accurately. The author hopes that the use of cloud accounting can overcome problems in the quality of financial statements. Keywords: financial statements, cloud accounting, property, accounting, information
Co-Authors Agus Munandar, Agus dwi purwanto Herlina, Fitria Holiawati Saputri, Alzulin Olvica