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All Journal RABIT: Jurnal Teknologi dan Sistem Informasi Univrab JIM UPB (Jurnal Ilmiah Manajemen Universitas Putera Batam) Jurnal Akuntansi Barelang
Puspita Rama Nopiana
Universitas Putera Batam
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Engineering Social Sciences

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SISTEM INFORMASI PROSES AKUNTASI MENGGUNAKAN SAK-ETAP BERBASIS WEB PADA PELAKU USAHA Puspita Rama Nopiana
Rabit : Jurnal Teknologi dan Sistem Informasi Univrab Vol 3 No 2 (2018): Juli
Publisher : LPPM Universitas Abdurrab

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (967.771 KB) | DOI: 10.36341/rabit.v3i2.461

Abstract

The number of entrepreneurs in question is SMEs (Small and Holding Enterprises), where its activities only focus on business operations alone tampa pay attention to financial performance for the long term. This causes the difficulty of SMEs to last long in building their business, plus the lack of knowledge in the field of accounting, especially SMEs in the city of Batam. The purpose of the research is to design an accounting process information system in accordance Financial Accounting Standards Entity Without Public Accountability (SAK-ETAP) on the small business actors. The research method used is the experiment to design the process of information system of accounting process of companies engaged in services, trade and manufacturing. The results explain that the accounting process information system in the preparation of financial statements are needed SMEs, which currently presenting financial statements are still presented manually. The information system designed in the form of accounting software is named Financial Statement Information System Standardized Entity Without Public Accountability abbreviated with "SIKBAP Accounting". The software presented is able to petrify business actors in presenting the financial performance of preparing financial statements consisting of the initial balance sheet, general journal, ledger, trial balance, adjustment journal processed computerized so as to provide output in the form of income statement, statement of owner equity, balance sheet.
ANALISIS TINGKAT KESEHATAN BANK PERKREDITAN RAKYAT (BPR) DENGAN METODE CAMEL DI KOTA BATAM Puspita Rama Nopiana; Mufidatul Mufidatul
JIM UPB (Jurnal Ilmiah Manajemen Universitas Putera Batam) Vol 6 No 2 (2018): JIM UPB Volume 6 No 2 2018
Publisher : Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (779.478 KB) | DOI: 10.33884/jimupb.v6i2.676

Abstract

ABSTRACT Bank an a financial institution that its role in supporting economic development in an area, which raised funds activities and disbursing funds in the form of loans or credit is a form of that money circulates to stabilize the economy. The purpose of this study was to conduct analysis of the banking healthy level on Bank Perkreditan Rakyat (BPR) in Batam City, for 2012-2016 periods. This research uses descriptive quantitative research design. The report data were extracted from bank’s financial from financial report which had been published by Otoritas Jasa Keuangan (OJK). The assessment analysis of banking healthy level has been carried out by using CAMEL method (Capital, Asset, Management, Earning, and Liquidity) which is based on the decree of BI director No.30/12/KEP/DIR on April 30th, 1997. The results showed that the healthy level of Bank Perkreditan Rakyat (BPR) in Batam City for 2012-2016 periods showed categorized healthy, where the value – average CAR ratio of 13.68%, KAP ratio of 1.76%, NPM ratio of 16.51%, ROA ratio of 3.86%, BOPO ratio 78.01%, and LDR ratio of 87.05%. Expected for the future later BPR could continue to keep even better, so the level of health can be guaranteed according to applicable regulations.
PEMBUATAN SISTEM INFORMASI LAPORAN KEUANGAN ETAP BERBASIS WEB PADA UKM DI KOTA BATAM Puspita Rama Nopiana; Evan Rosiska
JURNAL AKUNTANSI BARELANG Vol 2 No 1 (2017): Jurnal Akuntansi Barelang
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (650.735 KB)

Abstract

Research has a problem that explains that: (1) the pioneered effort is not lasting and difficult to develop (2) the low level of education and knowledge in the field of accounting (3) the lack of understanding of information technology. The purpose of this study to make information systems ETAP web-based financial statements. The financial statements presented can make the financial statements of service companies, trade and industry. The method of experimental research, by making financial report software that can be utilized for business actors in companies engaged in services, trade and industry. The result of the research explains that ETAP financial statement information system created gives output following accounting process from the initial balance, general journal, and special, general ledger, and subsidiary ledger, trial balance, journal adjustment that are processing in a computerized manner so as to provide output in the form of financial statements consisting (income statement, statement of owner equity, balance sheet) making SIKBAP Accounting can petrify business actors in presenting financial statements in accordance with the standards.
Co-Authors Evan Rosiska Mufidatul Mufidatul