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Analisis Sistem Informasi Akuntansi Persediaan Terhadap Pengendalian Intern Persediaan Pada PT. Telekomunikasi Selular (TELKOMSEL) Cabang Bogor Pramiudi, Udi; Prihatin, Rini Yuli; Ulfah, Maria
Jurnal Ilmiah Akuntansi Kesatuan Vol 3 No 1 (2015): JIAKES Edisi April 2015
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v3i1.849

Abstract

The purpose of this study was to determine the inventory accounting information systems, to determine the internal control inventory and to determine the application of the accounting infomation system of intemal control of inventory at PT. Telkomsel Bogor Branch. The study was a descriptive, in which primary and secondary data were collected by means of observation and documentation techniques. The results show that the discussion of the accounting information system of internal control of inventory of PT. Telkomsel has been running effectively with the division of tasks according to each of their function, limited access to the paradise and the use of system entry and exit of goods shall be in accordance with the data already in the input it was explained that the application ofthe accounting information system inventory control has been going well. Keywords: Inventory Accounting Information Systems, Internal Control Inventory
Penerapan Sistem Informasi Akuntansi Persediaan Bahan Baku Terhadap Produktivitas Produksi Pada PT Sumber Mitra Sejati Jaya Pramiudi, Udi; Supardji, Supardji; Br Ginting, Ruth Natalia
Jurnal Ilmiah Akuntansi Kesatuan Vol 3 No 3 (2015): JIAKES Edisi Desember 2015
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v3i3.860

Abstract

The purpose of this research is to evaluate the application of accounting infomation system of raw mateHal inventories„ and the application of raw materials inventories and how they affect productivity. The result indicated that most of the application information system of raw material inventory has been properly applied and overall adequate for the benefit ofthe company. This is seen from accounting infomation system of raw materials components and the procedures perfonned are all in accordance to standard operational prosedure (SOP) applied by the company. The standard of productivity was targeted at 95%. The average percentage of snack productivity in 2013 is 92,53%, wheat production 94,93%, crackers production 96,17%, and chili production 97,53%. Keywords: Accounting Infomation Systems Raw Materials Inventory , Productivity.
Pengaruh Efektivitas Kredit Dan Fee Base Income Terhadap Kinerja Keuangan Perbankan Sopian, Muhamad Ahlan; Pramiudi, Udi
Jurnal Ilmiah Akuntansi Kesatuan Vol 9 No 2 (2021): JIAKES Edisi Agustus 2021
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v9i2.872

Abstract

The focus of this research is aimed at analyzing the effect of credit effectiveness and fee based income on banking financial performance. Where this financial performance may experience an increase or decrease in the coming year. Due to the uncertain financial performance, it is necessary to have an analysis of the financial performance of a company. The object of this research is the effect of credit and fee base income on the financial performance of PT. Bank Central Asia Tbk. Period 2011-2020. There are two independent variables studied in this study, namely: Credit and fee base income, while Return on assets as the dependent variable. The data analysis technique used in this research is descriptive statistical analysis, classical assumption test (normality test, multicollinearity test, heteroscedasticity test, autocorrelation test), multiple linear regression analysis, and hypothesis test which includes t test, F test and determination coefficient test ( ). The results of this study indicate that partially credit effectiveness does not have a significant effect on Return on assets with a sig. 0.648> 0.05. Fee income base does not have a significant effect on Return on assets with a sig value. 0.342> 0.05. And simultaneously Credit Effectiveness and Fee Income Base have no significant effect on Return on Assets with a sig value. 0.472> 0.05. Keywords : Credit Effectiveness, Fee Base Income, Return On Asset
Tinjauan Atas Sistem Akuntansi Penjualan Tunai pada Mini Market Primer Koperasi Subur Makmur Sentosa Bogor Saputra, Chara Aclesia; Pramiudi, Udi; Hartanto, Irwan
Jurnal Aplikasi Bisnis Kesatuan Vol. 2 No. 3 (2022): JABKES Edisi Desember 2022
Publisher : Program Vokasi dan LPPM IBI Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jabkes.v2i3.1525

Abstract

Sistem informasi akuntansi penjualan tunai dan penerimaan kas merupakan salah satu sub sistem informasi akuntansi yang menjelaskan bagaimana seharusnya prosedur dalam melakukan kegiatan penjualan tunai dan penerimaan kas dari hasil penjualan, sehingga tindakan manipulasi terhadap penjualan dan penerimaan kas dapat dihindari. Tujuan penyusunan Penelitian ini adalah untuk mengetahui Dokumen dan Laporan yang digunakan dalam Sistem Informasi Akuntansi Penjualan serta prosedur yang digunakan dalam SMS Mart. Hasil pengamatan menunjukan bahwa dengan adanya suatu sistem informasi akuntansi penjualan tunai, aktivitas penjualan pada minimarket diharapkan berjalan dengan baik. Selain itu, dengan adanya suatu sistem informasi akuntansi penjualan yang baik akan membantu memberikan informasi akurat bagi manajemen dalam dokumen, prosedur serta laporan, sehingga manajemen dapat mengambil keputusan guna melakukan penjualan secara tepat sehingga dapat meningkatkan penjualan tunai pada penerimaan kas serta mengetahui kemajuan yang dicapai minimarket. Keyword : Sistem informasi akuntansi, penjualan tunai
Implementasi Sistem Informasi Akuntansi Kredit Gadai Emas Di PT Pegadaian Meilinda, Yesica; Triandi, Triandi; Kusuma, Rahma Djati; Pramiudi, Udi
Jurnal Aplikasi Bisnis Kesatuan Vol. 4 No. 1 (2024): JABKES Edisi April 2024
Publisher : Program Vokasi dan LPPM IBI Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jabkes.v4i1.1893

Abstract

This research was prepared to determine the procedures for granting, repaying, and auctioning gold pawn loans at PT Pegadaian (Persero) Tajur Branch Service Unit as one of the Fast and Secure Credit products offered by the company to the public to be able to obtain loans with collateral in the form of gold. The purpose of this writing is to find out about the Gold Pawn Credit Accounting Information System at PT Pegadaian and how the effectiveness of Internal Control on the Gold Pawn Information System at PT Pegadaian. The procedure for granting a gold pawn starts from a credit application, valuation of collateral, disbursement of credit loan funds, to storage of collateral, followed by settlement of the loan money within a maximum of four months by redemption, installments, or renewal. If the customer is unable to repay later, the collateral will be auctioned with the customer's consent based on the terms and conditions at the beginning of the credit loan process. Based on the results of the review, all of the above procedures have been carried out by the principles of good internal control, including standard procedures that are outlined in the form of flowcharts, there is a separation of duties made in the organizational structure and job descriptions, there are appraisers to overcome the risk of the insufficient value of collateral, there are adequate authorization procedures when granting credit and the auction process, there is verification of credit granting requirements, security of pawn deposits is very adequate, supported by a pawn application system and supporting documents to ensure the achievement of the objectives of granting credit with gold pawning.   Keywords: Gold Pawn Credit Procedure, Internal Control, Accounting Information System
TINJAUAN PENGELOLAAN ASET TETAP BERDASARKAN PSAP 07 PADA KECAMATAN BOGOR SELATAN Riansyah, Muhamad; Amrulloh, Amrulloh; Pramiudi, Udi
Jurnal Aplikasi Bisnis Kesatuan Vol. 3 No. 3 (2023): JABKES Edisi Desember 2023
Publisher : Program Vokasi dan LPPM IBI Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jabkes.v3i3.1976

Abstract

Salah satu elemen yang membentuk laporan keuangan adalah aset tetap. Aset tetap merupakan bagian penting dari sebuah administrasi pemerintahan dan harus bertanggungawab atas kewajarannya. Pengelolaan aset tetap merupakan upaya untuk meningkatkan efisiensi, efektifitas dan menciptakan nilai tambah dalam mengelola aset. Pengelolaan aset tetap harus ditangani dengan baik agar aset tersebut dapat menjadi modal awal bagi pemerintah daerah untuk melakukan pengembangan kemampuannya. Hasil tinjauan ini menunjukan bahwa informasi dikumpulkan melalui wawancara dan pemeriksaan dokumen. Analisis dimulai dengan pengakuan aset tetap, pengukuran aset tetap, pengungkapan aset tetap, dan penghentian dan pelepasan aset tetap. Semua data dan informasi dari masing-masing perlakuan akuntansi aset tetap yang digunakan dalam penyusunan laporan keuangan dianalisis. Sebagai konsekuensi dari penelitian ini, SAP digunakan untuk mengelola aset tetap di seluruh Kantor Kabupaten Bogor Selatan.
Pelatihan Merancang Sistem Informasi Akuntansi Atas Prosedur Pembelian PT. Mahatani Kota Bogor Suharmiati, Suharmiati; Pramiudi, Udi; Puspitasari, Ratih
Jurnal Abdimas Dedikasi Kesatuan Vol. 1 No. 2 (2020): JADKES Edisi Desember 2020
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jadkes.v1i2.515

Abstract

UMKM (Usaha Mikro Kecil dan Menegah) di Indonesia menjadi salah satu sektor usaha yang cukup mendominasi dijalankan oleh pelaku usaha. Pengolahan data yang berhubungan dengan persediaan dilakukan menggunakan sistem manual, hal ini menyebabkan proses yang lama dalam menghitung stock persediaan, juga mengalami kesulitan dalam membuat laporan persedian dan keuangan terutama pada laporan pembelian. Sering terjadi data-data yang hilang. Pengelolaan data dan penyusunan laporan persediaan, terutama dalam hal melakukan pembelian untuk memenuhi kebutuhan stock persediaan membutuhkan sistem informasi untuk membantu dalam menuyusun laporan pembelian agar mendapatkan hasil data yang lebih akurat dan cepat. Jika tidak ada sistem pencatatan laporan pembelian yang terprogram dalam aplikasi komputerisasi, maka informasi tentang pembelian akan menghambat kelancaran sistem lainnya yang terdapat pada PT. Mahatani tersebut, karena didalam terdapat semua aktivitas operasional pekerjaan yang saling berkaitan. Untuk itu penulis melakukan Pelatihan Merancang Sistem Informasi Akuntansi atas Prosedur Pembelian studi kasus pada PT. Mahatani di Kota Bogor, dengan konsep desain yang mudah dipahami oleh pengguna sistem/user untuk membantu mempermudah dalam penyusunan laporan pembelian dengan tujuan untuk mendapatkan data dan informasi yang tepat dan akurat serta mempercepat dalam pengambilan keputusan. Kata kunci : UMKM, Sistem Informasi Akutansi, PT.Mahatani
Penerapan Program Accurate Accounting Pada CV Digital Dimensi Bogor : DALAM KONTEKS LAPORAN PEMBELIAN BARANG DAGANG Apriyanti, Riska Dwi; Pramiudi, Udi
Jurnal Aplikasi Bisnis Kesatuan Vol. 5 No. 1 (2025): JABKES Edisi April 2025
Publisher : Program Vokasi dan LPPM IBI Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jabkes.v5i1.1902

Abstract

      Accurate Accounting is an accounting program designed to facilitate accountants in completing corporate financial statements. By applying the Accurate Accounting program, companies can easily ensure financial control, improve data accuracy, facilitate decision-making, and improve data reliability. The purpose of this final task is to explain the sales accounting system applied by the CV Digital Dimensi Bogor and to apply the Accurate Accounting program in the recording of the merchandise purchase report on the CV Digital Dimensi Bogor. These observations show that by applying the Accurate Accounting program to the CV Digital Dimensi Bogor it facilitates the recording and reporting of goods purchase transactions that were previously still using manual recording methods. With these complete modules, Accurate Accounting can make company performance more effective and efficient in merchandise purchasing activities. It can make it easier for the company to make the next decision quickly and accurately.   Keywords: merchandise purchases, accurate.
Determinant: Follow-up of Audit Result Recommendations on the Quality of Regional Government Financial Reports: Empirical Study Regional Government-LKPD Period 2015-2019 Pramiudi, Udi
Jurnal Ilmiah Akuntansi Kesatuan Vol. 12 No. 3 (2024): JIAKES Edisi Juni 2024
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v12i3.2767

Abstract

This study aims to determine the Follow-up of Recommendations for Examination Results, the Quality of Financial Statements and the Effect of Follow-up Recommendations on the Quality of Financial Statements. This research was conducted at the Regional Government-LKPD for the 2015-2019 period.This study used a quantitative approach with descriptive design and associative research. The research data used the technical census of 542 LKPD for the 2015-2019 period. Data analysis using binary logistic regression analysis. The results showed that in the 2015-2019 period local governments had followed up on the Examination Results Recommendations according to the recommendations by 61.6%, followed up but not according to the recommendations by 30.5%, had not followed up by 7.8%, and could not follow up by 0.1%. Furthermore, in the same period 100% WTP opinion has been achieved by all provincial governments, in district governments it reaches 88%, while in city governments it reaches 94%. The results showed that the Follow-up Recommendation of the Examination Results had a positive effect on the quality of the Local Government's financial statements. Thus, it means that follow-up recommendations on audit results can improve the quality of financial statements, if local governments follow up on the recommendations given by auditors, it will be able to improve the quality of financial statements for the next period. Keywords : Follow-up Recommendations of Examination Results, Quality of Financial Statements
The Effect of CER, ALR and Exchange Rate Risk Management on Conventional Bank Profitability for the Period 2019 - 2022 Sukartaatmadja, iswandi; Widhiacahyani, Andiko Pramestya Regita; Pramiudi, Udi
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 1 (2025): JIAKES Edisi Februari 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i1.3264

Abstract

A banking institution is one of the organizations that plays a very important role in the economy of a bangking country in performing the function the requires capital to finance banking activities. In addition to promoting the country’s economy, banks must also have a certain level of profit for sustainable development bank information.The purpose of the study is to investigate the effect of Cost Efficiency Ratio (CER), Average Lending Rate (ALR), and Exchange Rate (ER) on profitability by calculating Return On Asset (ROA) in conventional banks in the period 2019 – 2022. The data type used in this study is secondary data obtained from annual reports published on the BEI website and other sources official website of 40 (forty ) common banks. The testing method used in this study are descriptive analysis and classical hypothesis testing, including normality test, multicollinearity test, variable variance test and autocorrelation test. Then, by testing the hypothesis in this study using partial test )t-test), concurrent test (f-test), and deterministic analysis (r 2 – test), chow test, hausman test, and lagrange multiplier test. Keywoards : Cost Efficiency Ratio, Average lending Rate, Exchange Rate and Return On Asset
Co-Authors Ahmad Kurtubi, Ahmad Amrulloh Amrulloh Apriansyah, Ahmad APRIYANTI, RISKA DWI Br Ginting, Ruth Natalia Chandra Herawan Dicky Alfian Edison Edison Fahmi, Arief Firmansyah, Ilham Hartanto, Irwan Hendra Setiawan Iriyadi Iriyadi Iswandi Sukartaatmadja Kusuma, Rahma Djati Luviani, Nur Hannah Mahardika, Agatha Gema Maria Ulfah Meilinda, Yesica Moermahadi Soerja Djanegara Prihatin, Rini Yuli Ratih Puspitasari Rian Fauzi Riansyah, Muhamad Saputra, Chara Aclesia Sopian, Muhamad Ahlan Suharmiati Suharmiati Supardji Supardji Triandi Triandi Widhiacahyani, Andiko Pramestya Regita Zesica, Reyna