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Evaluasi Penerapan Sistem Pembukuan Manual dalam Penyusunan Laporan Keuangan pada PT Javindo Utama Tahun 2022-2024 Viera Pramestya Makuta; Saridawati Saridawati
Jurnal Ekonomi, Manajemen Pariwisata dan Perhotelan Vol. 4 No. 2 (2025): Jurnal Ekonomi, Manajemen Pariwisata Dan Perhotelan
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jempper.v4i2.4807

Abstract

Manual bookkeeping system Manual bookkeeping is a system of recording financial transactions that is carried out conventionally using ledgers, journals, and worksheets without the help of accounting software. Manual bookkeeping has advantages in terms of cost affordability and ease of implementation for small businesses. However, the main weakness of this system is its susceptibility to recording errors and delays in preparing financial reports. PT Javindo is a medium- scale company in the construction sector that still uses a manual bookkeeping system. This has had an impact on the results of financial reports that are less credible and prone to misrepresentation and do not comply with financial accounting standards in Indonesia. The evaluation results concluded that there were many weaknesses in the implementation of the manual bookkeeping system, so it is better for PT Javindo to revolutionize the system and implement accounting system-based recording.
Perkembangan Akuntansi Pemerintah Dalam Implementasi Standar Akuantansi Pemerintah Di Kementrian Sosial Saridawati Saridawati; Lathifah Dinar; Zahra Nur Aziza; Anindya Putri Widasari; Nita Tri Handayani
AKUNTANSI 45 Vol. 6 No. 1 (2025): Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/akuntansi45.v6i1.4260

Abstract

This study analyzes the development of the government accounting system in Indonesia, focusing on the transition from the cash basis to the accrual basis, which began with the implementation of Government Regulation No. 24 of 2005 and was later replaced by Government Regulation No. 71 of 2010 on Government Accounting Standards (SAP). Through a literature review approach, this Study identifies the development trends and outcomes of applying the accrual basis for accounting in order to improve transparency and accountability in public financial transactions. As a case study, the Ministry of Social Affairs of the Republic of Indonesia (Kemensos) was selected to illustrate the implementation of SAP, including the preparation of the cash-based Budget Realization Report (LRA) as well as other accrual-based financial statements. The results show that accrual-based accounting is an important factor in improving transparency and accountability in government financial reporting.
ANALISIS PENGARUH SISTEM KOMPENSASI GAJI BERBASIS KINERJA TERHADAP MOTIVASI DAN PRODUKTIVITAS KARYAWAN Ahmad Rizky Hakim; Akbar Jazuli; Doni Ramadhana; Haikal Aryo Pudra Karna; Reynaldi Yanuarsyah; Saridawati Saridawati
Jurnal Ekonomi Manajemen Dan Bisnis (JEMB) Vol. 1 No. 5 (2024): Mei
Publisher : Publikasi Inspirasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62017/jemb.v1i5.1351

Abstract

Sistem kompensasi berbasis kinerja telah menjadi topik menarik bagi banyak perusahaan di lingkungan kerja yang kompetitif. Tujuan dari penelitian ini adalah untuk menganalisis dampak sistem kompensasi berbasis kinerja terhadap motivasi dan produktivitas karyawan. Metode pengumpulan data menggunakan data primer dan data sekunder. Survei berlangsung selama dua bulan dan 54 orang merespons. Analisis menunjukkan bahwa mayoritas responden mendukung penerapan pembayaran berdasarkan kinerja dan percaya bahwa standar kinerja sudah sangat jelas. Selain itu, sebagian besar responden merasa sangat termotivasi dan percaya bahwa sistem kompensasi gaji berbasis kinerja mempengaruhi motivasi dan produktivitas mereka dalam bekerja. Studi tersebut juga menunjukkan bahwa kondisi  kerja yang baik, peningkatan keterampilan dan pelatihan, serta budaya perusahaan mempunyai dampak yang signifikan terhadap motivasi dan produktivitas karyawan. Analisis regresi linier sederhana menunjukkan bahwa motivasi karyawan mempunyai pengaruh yang signifikan terhadap imbalan gaji terkait kinerja. Namun pengaruh produktivitas karyawan dan faktor manajemen terhadap kompensasi gaji terkait kinerja menunjukkan hasil yang berbeda. Produktivitas karyawan mempunyai pengaruh yang signifikan, namun faktor pengendaliannya tidak signifikan secara statistik. Kesimpulan  penelitian ini menyoroti pentingnya memperhatikan motivasi, produktivitas, dan  lingkungan kerja karyawan ketika merancang sistem kompensasi berbasis kinerja yang efektif.