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CONTROLLING THE CHANGING OF MANAGEMENT ACCOUNTING PRACTICES IN THE ENTERPRISE RESOURCES PLANNING ENVIRONMENT Muhammad Nawawi; Roza Mulyadi; Dabella Yunia
JURNAL MANAJEMEN DAN BISNIS Vol 9 No 2 (2020): JURNAL MANAJEMEN DAN BISNIS (TERBIT DESEMBER 2020)
Publisher : LPPM Press STIE Indragiri Rengat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34006/jmbi.v9i2.196

Abstract

The aims of this research is to give empirical evidence of changes in management accounting practices (MA) by examining the effects of changes in data quality, information quality and management accounting tasks on the efficiency and effectiveness of accounting, and indirectly on change in management accounting after the adoption of an enterprise resource planning (ERP) systems. Empirical analysis of the study used primary data from a survey of 29 manufacturing companies with 102 CFO respondents, accounting managers and business controllers, with a response rate of 28.43%, providing significant support for the proposed model. Structural equation modeling (SEM) approach with testing tools using partial least square (PLS) is used in this research. The linear thing with the results of previous research is the same, it was found that the erp implementation time is the determinant of significant MA changes, while the difference from previous researchers is in the end user, where the company that has adopted the ERP system has just felt a greater MA change when compared to users early on. The results showed that the implementation of global ERP and the use of business intelligence tools (BI) were significantly related to changes in MA practices.
Cash Receipt and Disbursement System on Micro Small and Medium Enterprises Yusac Lasmana; Galih Fajar Muttaqin; Dabella Yunia
Journal of Applied Business, Taxation and Economics Research Vol. 1 No. 3 (2022): February 2022
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v1i3.54

Abstract

The purpose of this final project is to determine the system of cash receipts and disbursements in CV. BERDJUANG. The method used in writing this final project is descriptive method. This writing uses primary data and secondary data obtained from CV. BERDJUANG. The data source comes from internal data. How to collect data through observation, interviews, and documentation collected from CV. BERDJUANG.Based on final project research, the cash receipt system in CV. BERDJUANG is good, it's just that there is no petty cash. Cash disbursement system on CV. BERDJUANG is good enough, it's just that there are often errors in the calculation of money with cash records, but it has been resolved by the company's leaders.
Transformation Financial Services Authority in the Digitalization Era Master Irfan Ibrahim; Dabella Yunia
Journal of Applied Business, Taxation and Economics Research Vol. 1 No. 4 (2022): April 2022
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v1i4.75

Abstract

Research aim for analyze policies and regulations and Steps _ develop Financial Services Industry , strengthening institutional Financial Services Authority , the role of OJK as part from Committee Stability System Finance . Method research used in research _ is method descriptive . Researcher analyze based on source reference as Regulation Government , Laws and Regulations from Financial Services Authority . Research results consist on Policies and regulations and Steps _ develop Financial Services Industry has regulated by law Number 21 of 2011 which can be applied with a number of stage , that is Step preparation , implementation and evaluation . Strengthening institutional Financial Services Authority performed on various aspect , that is aspect services , resources people and budget institution . OJK's role as part from Committee Stability System Finance done with guard stability system finance could done with response and synergy policy .
PROSEDUR PENANGANAN KREDIT BERMASALAH PADA PT.BPR SERANG (PERSERODA) CABANG KASEMEN Dabella Yunia; Kurniasih Dwi Astuti; Rika Destri Wulansari
RISTANSI: Riset Akuntansi Vol. 3 No. 1 (2022): RISTANSI: Riset Akuntansi, Volume 3, Nomor 1, Juni 2022
Publisher : Program Studi Akuntansi Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32815/ristansi.v3i1.1075

Abstract

A bank will not be separated from the problem of non-performing loans. The non-performing loans have a negative impact on both parties, namely for the bank and also for the debtor. The pliers method used in this study is a descriptive method. Researchers convey research results from direct observations in the field. The results of the observations show that the factors that cause non-performing loans at PT BPR Serang (Perseroda) Kasemen Branch are in the form of internal factors from the bank, internal factors from the debtor, and also external factors that are beyond expectations. Efforts to rescue non-performing loans (NPL) are in the form of rescheduling, re-conditioning, and realignment. During the COVID-19 pandemic, PT BPR Serang (Perseroda) Kasemen Branch carried out credit rescue by using the credit restructuring method, which was in accordance with OJK regulations regarding the stimulus for the impact of the spread of the COVID-19 virus for affected communities.