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Studi Literatur Manajemen Laba Di Indonesia (Periode Tahun 2015 – 2024) Yulia Yulia
Jurnal Sistem Informasi Akuntansi Vol 6 No 1 (2025): Periode Maret 2025
Publisher : LPPM Universitas Bina Sarana Informatika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31294/justian.v6i1.8868

Abstract

This study aims to analyze the dynamics of earnings management practices in Indonesia during the period 2015–2024 by examining the internal and external factors that influence them and reviewing the relevance of the underlying theories. Based on the analysis of 100 selected academic articles, it was found that industrial sectors with high levels of earnings management practice risk include manufacturing, property and real estate, telecommunications and infrastructure, food and beverages, and banking. The non-cyclical consumption sector shows a relatively medium risk. The earnings management phenomenon is explained through the theoretical framework of Agency, Positive Accounting, and Signaling, which describes the existence of conflicts of interest, the selection of strategic accounting policies, and the use of earnings as a signal to the market. The results of this study emphasize the importance of strengthening corporate governance and technology-based monitoring systems to mitigate earnings management risks in the future.
Aplikasi Pengolahan Data Keuangan Berbasis Website Pada CV. Berkah Property Menggunakan Metode Pengembangan Waterfall Nanda Diaz Arizona; Yulia Yulia
Jurnal Sistem Informasi Akuntansi Vol 6 No 1 (2025): Periode Maret 2025
Publisher : LPPM Universitas Bina Sarana Informatika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31294/justian.v6i1.8978

Abstract

This CV. Berkah Property is a company that operates in the field of selling land plots. Inland plot purchase transactions, consumers can go directly to the office or contact the marketing department number listed on the CV brochure or social media. Berkah Property. After agreeing on the purchase, the admin will record the purchase and payment transaction in Microsoft Excel. This is certainly less effective because it can be accessed by many people. After all, there is no security for opening the document. For this reason, the author created a final assignment with the theme of creating an application entitled CV Financial Data Processing Application. Web-Based Property Blessings. The aim of making this application is to make it easier for users to process data and view the results of summary reports. This application is expected to be a solution for companies in processing financial data which initially used Microsoft Excel to become an application with a higher level of security and can make it easier for users to record financial reports
Rancang Bangun Sistem Parkir RR V.7.2 Menggunakan Metode Pengembangan SDLC (Software Development Life Cycle) Waterfall Pada PT. Tri Alfa Sinar Mandiri Nanda Diaz Arizona; Yulia Yulia
Jurnal Sistem Informasi Akuntansi Vol 6 No 2 (2025): Periode September 2025
Publisher : LPPM Universitas Bina Sarana Informatika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31294/justian.v6i2.11001

Abstract

This research aims to design and develop a new parking system, the RR Parking System V.7.2, at PT. Tri Alfa Sinar Mandiri using the Waterfall software development method. The current parking system still has several weaknesses, such as inefficient monitoring processes and a lack of real-time data processing features. Therefore, this research proposes a solution through a developed system that can improve parking management efficiency and provide users with the convenience of displaying parking status more accurately. The Waterfall method was chosen for this system development because of its systematic and structured approach, allowing each stage to be carried out sequentially, from requirements analysis and system design to software development and testing and implementation. During the requirements analysis stage, problems and functional and non-functional requirements of the parking system are identified. The design stage includes the creation of a simple and easy-to-use system architecture and user interface. Software development is conducted using a programming language that supports database integration and a real-time parking monitoring system