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All Journal Journal of Economics, Business, and Government Challenges Menawan : Jurnal Riset dan Publikasi Ilmu Ekonomi Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI International Journal of Economics, Management and Accounting Jurnal IAKP : Jurnal Inovasi Akuntansi Keuangan & Perpajakan
Oryza Tannar
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Agriculture, Biological Sciences & Forestry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

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Penggunaan Zahir Accounting dalam Optimalisasi Pencatatan Keuangan Dyandra Promosindo Surabaya Margareth Hasian Siagian; Oryza Tannar
MENAWAN : Jurnal Riset dan Publikasi Ilmu Ekonomi Vol. 2 No. 5 (2024): September : MENAWAN: Jurnal Riset dan Publikasi Ilmu Ekonomi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/menawan.v2i5.802

Abstract

The aim of this research is to analyze the use of financial applications with Zahir accounting software implemented by PT. Dyandra Propertindo Surabaya. The benefit of this research is for all groups/parties, especially those who share the same frequency as the subject and object of research. The research method used is to carry out direct observations or observations at the company, then using the literature study method to increase the literature to match theory with findings in the field from the results of the second method, namely opinion poll interviews, to strengthen the findings from the research. The research results show that the use of financial applications based on Zahir Accounting software at PT. It can be said that Dyandra Propertindo Surabaya has been running for quite a long time and has been implemented properly and correctly in accordance with the flow and process of the application's functions. However, the company said there were still obstacles in implementing this software, mainly the internet network factor. The conclusion of this research is that PT. Dyandra benefits from using Zahir Accounting software from various aspects, including time, accuracy, effectiveness and flexibility in preparing company financial reports.
Penerapan Prosedur Stock Opname Persediaan Pada Outlet Lawang Agung Kabupaten Gresik Tasya Belinda Permatasari; Oryza Tannar
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 1 No. 2 (2024): Juli
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v1i2.400

Abstract

To ensure stock availability, PT Usaha Utama Bersaudara carries out stock taking in every warehouse and shop. This research focuses on the implementation of stock taking procedures at the Lawang Agung shop, Gresik Regency, whether they are in accordance with the company's standard procedures or not. The author means that the implementation of stock taking is in accordance with the standard procedures set by PT Usaha Utama Bersaudara and there is no difference in the number of goods in the ERP system and the physical inventory at the Lawang Agung shop, Gresik Regency.
ANALISIS SISTEM AKUNTANSI PENJUALAN TUNAI DALAM MENINGKATKAN EFEKTIVITAS PENGENDALIAN INTERNAL PADA PT USAHA UTAMA BERSAUDARA Arlin Choirun Nisa; Oryza Tannar
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 1 No. 2 (2024): Juli
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v1i2.401

Abstract

The purpose of this research is to assess and test the Cash Sales Accounting System implemented by PT Usaha Utama Bersaudara in order to increase the effectiveness of internal control. By directly interviewing the parties involved, this research collected primary data using a descriptive qualitative research approach. Apart from interviews, the author also carried out documentation and literature studies to assist the research process. Based on this research, PT Usaha Utama Bersaudara has implemented a fairly good Cash Sales Accounting System. However, there are still several problems that need to be overcome, such as separating duties between the shipping function and the warehouse function so as to minimize the risk of errors in sending or recording goods. Apart from that, the internal control carried out at PT Usaha Utama Bersaudara is also quite good with the separation of duties, clear authorization and implementation of healthy practices. However, it is best to make cash deposits to the bank on the same day.
Evaluation of the Raw Material Purchasing Accounting System at PT Varia Usaha Beton Finanda Salsahira; Oryza Tannar
International Journal of Economics, Management and Accounting Vol. 1 No. 4 (2024): December : International Journal of Economics, Management and Accounting
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/ijema.v1i4.247

Abstract

The rapid growth of the business world is forcing companies to adopt automation and efficiency to survive and compete. PT. Varia Usaha Beton, a concrete manufacturer, relies heavily on an accounting system for raw material purchasing to ensure efficient operations. The purpose of this research is to evaluate the company's raw material purchasing accounting system, identify problems and recommend improvements. The research method used is descriptive and qualitative with a case study approach. Primary data was obtained through interviews and observations, while secondary data was obtained through company documents. The research results show that the system works well and supports cost control, inventory management and quality monitoring. However, there are several vulnerabilities such as human error, technical issues with the ERP system, and weather-related delays in shipping raw materials. Recommended improvements include improved employee training, optimizing the ERP system, and developing more efficient inventory management. This research provides insights into the importance of evaluating accounting systems to improve the efficiency and effectiveness of business operations. Further research is recommended to conduct comparative analysis with other companies and explore new technologies to increase purchasing management transparency and efficiency
Analysis Risk Management of Procurement System Goods/Services (Study Case in PT. Perusahaan Listrik Negara (PERSERO) of East Java Distribution, South Surabaya Service Area and Network Oryza Tannar
Journal of Economics, Business, and Government Challenges Vol. 2 No. 01 (2019): Journal of Economics, Business, and Government Challenges [JoEBGC]
Publisher : Faculty of Economics and Bussiness, UPN "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/ebgc.v2i1.62

Abstract

Procurement is expected to be carried out effectively and efficiently with the principles of fair competition, transparent ,opened and fair treatment for all parties, in accordance with Peraturan Presiden Nomor 54 Tahun 2010 on Government Procurement is an activity to obtain goods and services by the Ministry/Institutions/Regional Working Units/other Institutions starting from the planning process needs to be disclosed all activities to obtain goods and services. As the development of an increasingly modern era, the government infrastructure was varied to keep track of and adapted to the needs of the government. The procurement of goods and services financed by the budget of revenues and expenditures country / region. This study focuses on government procurement of goods and services made in the area of PT. Perusahaan Listrik Negara (PERSERO) of East Java Distribution, South Surabaya Service Area and Network (PT. PLN Disjatim) by using the historical approach, sociological approach, institutional approaches, legal and political approach to development based on risk management. The data in this study were obtained by physical or direct data approach with several parties and employees concerned with the procurement of goods and services within the state electricity distribution company of the Eastern Java. The results of this study include the procurement of goods and services in the state electricity company disjatim generally been in accordance with the systems and mechanisms that have been defined in the Peraturan Presiden 54 Tahun 2010 on Government Procurement. However, once studied and reviewed more deeply there are some constraints and the presence of fraudulent behavior committed by the procurement committee and procurement participants and parties involved in the procurement of goods and services.
Audit Quality Based on Internal Audit Capability Model (IACM) and Gender as Mediating Variabel in the Public Sector Rida Perwita Sari; Sri Hastuti; Oryza Tannar
Journal of Economics, Business, and Government Challenges Vol. 2 No. 01 (2019): Journal of Economics, Business, and Government Challenges [JoEBGC]
Publisher : Faculty of Economics and Bussiness, UPN "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/ebgc.v2i1.61

Abstract

The purpose of this study is to examine the influence of competence, Independence, Pressure of Obedience and internal control system to Audit Quality based on Internal Audit Capability Model (IACM) and gender as mediating variable. This research contributes the theoretical and practical benefits as the form of adoption of agency theory and attribution theory and suggestions to improve the expertise of auditors by taking into account the competence, independence, and pressure of obedience and internal control system to produce quality inspection in the field of supervision. This study uses a quantitative approach. The analysis technique used in this research is Partial Least Square (PLS) with the help of warpPLS software. The subject of this study is the Inspectorate of East Java Province with a sample of auditors in the Inspectorate of East Java Province which amounted to 53 auditors. The results of this study indicate that competence and internal control system affects the Audit Quality based on Internal Audit Capability Model (IACM), while the independence, pressure of obedience and gender do not affect the Audit Quality based on Internal Audit Capability Model (IACM).
Female Auditor and Audit Quality Based on Internal Audit Capability Model (IACM) in the Public Sector Rida Perwita Sari; Sri Hastuti; Oryza Tannar
Journal of Economics, Business, and Government Challenges Vol. 3 No. 02 (2020): Journal of Economics, Business, and Government Challenges [JoEBGC]
Publisher : Faculty of Economics and Bussiness, UPN "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/ebgc.v3i2.122

Abstract

The purpose of this study is to examine the influence of competence, Independence and Pressure of Obedience to Audit Quality based on Internal Audit Capability Model (IACM). This research contributes the theoretical and practical benefits as the form of adoption of agency theory and attribution theory and suggestions to improve the expertise of female auditors by taking into account the competence, independence, and pressure of obedience to produce quality inspection in the field of supervision. This study uses a quantitative approach. The analysis technique used in this research is Partial Least Square (PLS) with the help of warpPLS software. The subject of this study is the Inspectorate of East Java Province with a sample of female auditors in the Inspectorate of East Java Province which amounted to 30 female auditors. The results of this study indicate that competence affects the Audit Quality based on Internal Audit Capability Model (IACM), while the independence and pressure of obedience do not effect the Audit Quality based on Internal Audit Capability Model (IACM).
Pengaruh Kompetensi dan Budaya Organisasi terhadap Kinerja Pegawai Melalui Komitmen Organisasi Sebagai Variabel Intervening: Studi pada Kantor Pelayanan Pajak Perusahaan Masuk Bursa Jakarta Selatan Mega, Malda; Oryza Tannar
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 5 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i5.1755

Abstract

This research aims to determine the influence of competency and organizational culture on employee performance through organizational commitment at Kantor pelayanan pajak Perusahaan Masuk Bursa Jakarta Selatan. The research method used is research quantitative. By type and source of primary data. The data analysis method in this research uses Partial Least Square, the results of the research show that organizational culture and competence have not been able to improve performance through organizational commitment. Competence and organizational culture are able to increase commitment, but this commitment can be supported by a conducive organizational culture and is supported more by competence.
Pengaruh Self-Efficacy, Tekanan Ketaatan, Kompleksitas Tugas dan Pengalaman Auditor Terhadap Audit Judgment pada BPK RI Perwakilan Provinsi Jawa Timur Nafila Maradipta; Oryza Tannar
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 9 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i9.2706

Abstract

The research aims to know the impact of self-efficacy, obedience pressure, task complexity and auditor’s experience to audit judgment and was conducted at the BPK Representative of east java. using a quantitative approach and involved a sample of 62 auditors selected through basic purposive sampling and Slovin formula. Data analysis relied on Partial Least Square (PLS) software. The result of this research reveal that self-efficacy and auditor’s experience is have a positive effect to audit judgment. This is because an auditor who has a good level of self-confidence and experience will find it easier to face existing challenges. Meanwhile obedience pressure and task complecity has no effect to audit judgment. This is because an auditor, when feeling under pressure or facing a variety of tasks, always maintains his independence. Because in the State Financial Audit Standards relating to audit work, they must be free in attitude, mentality and appearance from personal and organizational interference that can affect their independence.
Analisis Strategi Manajemen Piutang dalam Mengurangi Potensi Risiko Piutang Tak Tertagih pada PT ABC Dwita Diajeng Syawaliah; Oryza Tannar
Jurnal IAKP : Jurnal Inovasi Akuntansi Keuangan & Perpajakan Vol. 6 No. 2 (2025): Desember
Publisher : P3M Politeknik Negeri Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35314/iakp.v6.i2.805

Abstract

Credit sales are a common strategy employed by companies to boost sales volume and expand market reach. However, this strategy also carries the risk of uncollectible receivables, which can negatively affect the company’s financial liquidity. This study aims to analyze the receivables management strategies implemented by PT ABC in mitigating the potential risk of uncollectible receivables. A qualitative descriptive approach was used, with data collected through observation, literature review, and direct interviews with relevant parties. The findings reveal that the company applies a series of strategies, including customer creditworthiness evaluation, the use of guarantees such as SKBDNs and checks, flexible installment payment options, and a phased collection procedure involving reminders, visits, and legal notices. These strategies have proven effective, as indicated by the declining trend in uncollectible receivables over the past three years, from 2022 to 2024. The study concludes that effective receivables management, supported by an integrated accounting system and consistent procedures, can minimize the risk of losses and maintain the company’s financial stability
Co-Authors Arlin Choirun Nisa Dwita Diajeng Syawaliah Endah Susilowati Finanda Salsahira Intan Permatasari Margareth Hasian Siagian Mega, Malda Nafila Maradipta Rida Perwita Sari Sri Hastuti Tasya Belinda Permatasari