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Journal : Management Science Research Journal

Procedures for Reporting Financial Statements of Public Companies to The Indonesian Stock Exchange (Study In PT. Gaya Abadi Sempurna, Tbk) Muhammad Nawawi; Prasadhita, Chandra; Noer Fahrezi, Ahmad
Management Science Research Journal Vol. 3 No. 1 (2024): February 2024
Publisher : PT Larva Wijaya Penerbit

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Abstract

This study aims to explain and analyze the procedure for reporting the financial statements of PT Gaya Abadi Sempurna, Tbk to the Indonesia Stock Exchange based on Bapepam RI Regulation Number X.K.2: Submission of Periodic Financial Statements of Issuers or Public Companies, SEOJK RI Number 4 /SEOJK.04/2022, and IDX Regulation Number I-E concerning Obligations to Submit Information. The research method used is descriptive research. The data source in this study uses secondary data as the main data. Data collection methods using literature study and field research. The method used in analyzing and processing the collected data is qualitative analysis. Based on the results of the research, the company reports its financial statements to the Indonesia Stock Exchange by Bapepam RI Regulation Number X.K.2: Submission of Periodic Financial Statements of Issuers or Public Companies, SEOJK RI Number 4 /SEOJK.04/2022, and IDX Regulation Number I-E concerning Obligations to Submit Information. Several internal and external obstacles were found. Internal errors such as format, nominal, or account errors in the process of preparing financial statements, and external errors such as system errors/maintenance on the Indonesia Stock Exchange web itself. Keywords: procedures, reporting, financial statements, public company
The Role Of Accounting Information Systems In Improving Management Strategic Decision Nadya, Wardatun; Muhammad Nawawi; Wahyudi, Tri; Prasadhita, Chandra
Management Science Research Journal Vol. 3 No. 3 (2024): August 2024
Publisher : PT Larva Wijaya Penerbit

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56548/msr.v3i3.116

Abstract

This study aims to explain and analyze the role of accounting information systems in improving the quality of management strategic decision-making and analyzing the relationship between the use of accounting information systems and the quality of information and management strategic decision-making. The research method used is descriptive method research. The data source used is secondary data and the data collection method is done through observation, documentation, and literature. The method used in analyzing and processing the collected data is qualitative analysis. Based on the results of the study showed that the accounting information system plays an important role in improving management's strategic decision-making at PT Krakatau Sarana Properti. The accounting information system provides accurate, timely, and relevant financial and non-financial information so that it can assist management in making strategic decisions to improve company performance. And found several internal and external obstacles: Internal errors such as limited human resource capabilities and skills in using information systems, and external errors such as the security and integrity of financial data that is vulnerable to cyber threats. PT Krakatau Sarana Properti can overcome this well. Keywords: Accounting Information System, Information Quality, Decision-Making, Strategic Management