Claim Missing Document
Check
Articles

Found 5 Documents
Search

Enterprise Architecture Modeling of Financial Information Systems Using Zachman Framework Faridiah Aghadiati Fajri; Faiz Zamzami; Hilda Octavana Siregar
Jurnal Akuntansi dan Bisnis Vol 20, No 1 (2020)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (408.262 KB) | DOI: 10.20961/jab.v20i1.522

Abstract

As an emerging country, The Regional Public Service Agency in Indonesia is currently allowed to manage their finances independently. The transformation into a regional public service entity was followed by several consequences, one of which was related to the reporting process to the readiness to be audited by the government external auditor. Information technology is able to facilitate the preparation of financial statements, however, the design of information systems in a bureaucratic environment requires a specific subscription. This design requires defining the architecture of information use. This research resulted in a blueprint with an Enterprise Architecture Planning (EAP) approach as the basis for designing financial information systems. In addition, this research also used the Software Process Improvement (SPI) approach to improve the success of information systems. Information technology becomes a vital requirement considering many demands and obligations of BLUDs in terms of financial reporting and performance. The existence of this Enterprise Architecture Model aims as a bridge between organizational goals and information technology to meet these requirements. The results of this study are blueprints of financial software design, especially for BLUD in the health sector in Indonesia.Sebagai negara berkembang, Badan Layanan Umum Daerah di Indonesia saat ini diizinkan untuk mengelola keuangan mereka secara mandiri. Transformasi menjadi entitas layanan publik daerah diikuti oleh beberapa konsekuensi, salah satunya terkait proses pelaporan hingga kesiapan untuk diaudit oleh auditor eksternal pemerintah. Teknologi informasi mampu memfasilitasi penyusunan laporan keuangan, namun demikian, desain sistem informasi dalam lingkungan birokrasi memerlukan perlakuan khusus. Desain ini membutuhkan pendefinisian arsitektur penggunaan informasi. Penelitian ini menghasilkan cetak biru dengan pendekatan Enterprise Architecture Planning (EAP) sebagai dasar untuk merancang sistem informasi keuangan. Selain itu, penelitian ini juga menggunakan pendekatan Software Process Improvement (SPI) untuk meningkatkan keberhasilan sistem informasi. Teknologi informasi menjadi kebutuhan vital mengingat banyak tuntutan dan kewajiban BLUD dalam hal pencatatan, pelaporan hingga pertanggungjelasan kinerja keuangan. Keberadaan Enterprise Architecture Modeling ini bertujuan sebagai jembatan antara tujuan organisasi dan teknologi informasi untuk memenuhi kebutuhan ini. Hasil penelitian ini adalah cetak biru desain perangkat lunak keuangan, terutama untuk BLUD di sektor kesehatan di Indonesia.
ANALISIS PENERAPAN AKUNTANSI PERTANGGUNGJAWABAN TERHADAP PERILAKU BIAYA PADA PERUSAHAAN START UP Yana Aida Fitriyah; Hilda Octavana Siregar
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol 5 No 1 (2021): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jama.v5i1.2756

Abstract

Perusahaan start up masih membutuhkan investasi serta pengendalian biaya untuk menjaga kelangsungan hidup perusahaan. Penerapan akuntansi pertanggungjawaban dapat meningkatkan efisiensi pada perusahaan terutama pada aspek biaya. PT WII merupakan perusahaan start up yang bergerak di bidang Artificial Intelligence dan Internet Of Things. Penelitian ini bertujuan menganalisis penerapan akuntansi pertanggungjawaban sebagai alat pengendalian biaya pada PT WII telah berfungsi dengan baik sesuai syarat dan unsur akuntansi pertanggungjawaban. Penelitian ini menggunakan pendekatan metode campuran kualitatif dan kuantitatif. Data penelitian diperoleh dari hasil observasi, wawancara dan dokumentasi. Metode analisis dari penelitian ini adalah analisis deskriptif dengan membandingkan antara penerapan akuntansi pertanggungjawaban pada perusahaan dengan teori akuntansi pertanggungjawban serta membandingkan antara anggaran dan realisasi biaya. Hasil penelitian bahwa perusahaan belum menerapkan akuntansi pertanggungjawaban dengan baik, hal ini dapat diketahui dengan adanya beberapa syarat-syarat akuntansi pertanggungjawaban yang belum terpenuhi. Perusahaan juga belum melaksanakan pengendalian biaya dengan baik, hal ini dapat dilihat dari masih adanya penyimpangan biaya terhadap anggaran biaya. Sebaiknya perusahaan melakukan pemisahan biaya terkendali, memperbaiki sistem kode rekening, memperbarui indikator standar kinerja, menindaklanjuti laporan pertanggungjawaban, dan mempertegas pemberian penghargaan.
Pengaruh Penerapan Manajemen Resiko Terhadap Fleksibilitas Pada Bank Umum Yang Terdaftar di Bursa Efek Indonesia 2013-2017 Hilda Octavana Siregar; Faridiah Aghadiati Fajri
EBBANK Vol 9, No 2 (2018): EBBANK Vol.9 No.2 Desember 2018
Publisher : Sekolah Tinggi Ilmu Ekonomi Bisnis dan Perbankan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (320.368 KB)

Abstract

This study aims to determine the implementation of management risk affecting financial flexibility at banking. Banks are institutions that maintaining the financial stability of a country through an intermediary role.  The role of intermediation is the role of finding between parties who have funds and those who need them. Under this condition, banks have a big risk because the impact of failure in management can result in many parties. The risk is liquidity risk, credit risk and operationa risk. Risk management can avoiding bankcrupty and financial problem. Financial flexibility is when companies can make various attractive investments that are able to bring in income or be able to pay obligations at any time. Thi study is quantitative method with stastistic descriptive logistic regression. The data used are bank financial report data listed on the Indonesia Stock Exchange in 2013-2017. The research result is implemention risk management can effecting signicantly financial flexibility. But operational risk has no effecting to financial flexibility
DAMPAK ALOKASI DANA DESA TERHADAP PEMBANGUNAN DAN KESEJAHTERAAN MASYARAKAT DESA DI KABUPATEN BANTUL DAERAH ISTIMEWA YOGYAKARTA Siti Muslihah; Hilda Octavana Siregar; Sriniyati -
JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Vol 7 No 1 (2019): Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis - Juli 2019
Publisher : Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (232.624 KB) | DOI: 10.30871/jaemb.v7i1.1027

Abstract

This study aimed to determine the impact of village funds on development and welfare in Bantul Regency Special Region of Yogyakarta. The study was conducted by comparing indicators of development and welfare between before and after the village funds. The sample of the study was 75 villages of Bantul Regency. The data analysis used paired sample t-test to saw the impact resulting from the allocation of village funds. The test results showed that there were significant differences in physical development and community welfare between before the existence of village funds and after the village funds were given. These results indicated that the provision of village funds by the government has an impact on physical development and community welfare in the Bantul Regency Special Region of Yogyakarta.
Earnings Management and Tax Aggressivity before and During the Covid-19 Pandemic (an Evidence from Indonesia) Dianila Oktyawati; Hilda Octavana Siregar; Rumiyati Rumiyati
Ilomata International Journal of Tax and Accounting Vol. 4 No. 2 (2023): April 2023
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52728/ijtc.v4i2.718

Abstract

Companies facing financial crises tend to manipulate reported earnings in unfavorable markets. Earnings management is an effort to manage earnings by managers to meet the expected profit level to obtain personal gain. The Covid-19 pandemic has caused the government to issue various tax incentives that individuals and companies can utilize. Under these conditions, management as an internal party can manage earnings to meet its expectations. This study examines differences in earnings management before and during the Covid-19 pandemic and the effect of earnings management on tax aggressiveness. The data from this study are the financial statements of manufacturing companies listed on the Indonesia Stock Exchange. The sampling method is purposive sampling. The analytical method used is the comparative test and multiple regression analysis. The results of this study are the same in the level of tax avoidance, accrual earnings management, and actual management before and during the Covid-19 pandemic. This study also concludes that real earnings management negatively affects tax aggressiveness, while accrual earnings management does not. This research indicates that the government needs to increase supervision and control over the possible tax avoidance that companies can carry out. While accrual earnings management does not. This research indicates that the government needs to increase supervision and control over the possible tax avoidance that companies can carry out. While accrual earnings management does not. This research indicates that the government needs to increase supervision and control over the possible tax avoidance that companies can carry out.