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All Journal EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis dan Inovasi Universitas Sam Ratulangi) EDUKATIF : JURNAL ILMU PENDIDIKAN Jurnal Ilmiah METADATA Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) Jurnal Ekonomi Jurnal Akuntansi, Manajemen dan Bisnis Digital Zadama: Jurnal Pengabdian Masyarakat Jurnal Manajemen Dan Akuntansi Medan Journal of Management, Economic, and Accounting Economic Education Analysis Journal Edumaspul: Jurnal Pendidikan
Dedi Irawan Zebua
Universitas Nias
Religion Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

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The Role Of Accounting Information Systems In Improving The Efficiency Of Financial Management Of The Nias Heritage Museum Foundation Natalia Laoli; Dedi Irawan Zebua; Serniati Zebua; Noviza Asni Waruwu
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 5 No 1 (2026): Januari
Publisher : LPPJPHKI Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v5i1.9398

Abstract

Efficient financial management is a challenge for non-profit organizations, including the Nias Heritage Museum Foundation, which relies heavily on grants, donations, and non-commercial income. The main problem faced by the foundation is the use of Microsoft Excel for financial recording, resulting in reporting processes that take 3–7 working days, a high risk of input errors, lack of internal controls, and limited real-time data access. These conditions hinder the efficiency, transparency, and accountability of the foundation’s financial management.This study aims to analyze the role of Accounting Information Systems (AIS) in improving financial management efficiency at the Nias Heritage Museum Foundation. The research adopts a qualitative descriptive approach, with data collected through interviews, direct observation, and documentation. Data analysis was carried out through data reduction, data presentation, and conclusion drawing stages.The results show that although the Excel-based AIS provides flexibility in recording and reporting, it has significant limitations, including the absence of automation features, minimal integration between divisions, and the risk of data loss due to local storage. The current AIS plays a role in supporting transaction recording, report preparation, financial control, and improving accountability to both internal and external parties. However, its role is not yet optimal due to reliance on manual input and technological constraints.The study concludes that the AIS used by the Nias Heritage Museum Foundation has provided a basic contribution to smooth financial administration but has not yet achieved maximum efficiency. To improve performance, it is recommended to adopt an integrated application-based AIS, provide staff training, strengthen internal controls, and implement cloud-based data storage systems. These measures are expected to accelerate reporting processes, reduce errors, and enhance the foundation’s transparency and accountability in the long term.
Implementation Of Accrual-Based Accounting System At Gomo Sub-District Office, Gomo District, South Nias Regency Titus Desman Hia; Dedi Irawan Zebua; Serniati Zebua; Sophia Molinda Kakisina
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 5 No 1 (2026): Januari
Publisher : LPPJPHKI Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v5i1.9478

Abstract

This study aims to examine the implementation of the accrual-based accounting system at the Gomo Sub-District Office and to identify the challenges encountered in its application. A descriptive qualitative method was employed, with data obtained through interviews, observations, and documentation.The results show that the accrual-based accounting implementation has complied with Government Regulation No. 71 of 2010, and the financial reports produced meet the criteria of relevance, reliability, comparability, and understandability. However, challenges such as limited human resources, lack of training, and inadequate supporting facilities remain.In general, the implementation is satisfactory but still requires strengthening staff capacity and optimizing financial information systems to achieve more transparent, accountable, and useful financial reporting for decision-making.
Penerapan Activity Based Costing Dalam Menentukan Harga Pokok Produksi pada CV Wery Group Dedi Irawan Zebua
Jurnal Manajemen Dan Akuntansi Medan Vol. 8 No. 1 (2026): Jurnal Manajemen Dan Akuntansi Medan Januari 2026
Publisher : Yayasan Cita Cendikiawan Al Kharizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jumansi.v8i1.8016

Abstract

Latar belakang: CV Wery Group adalah suatu perusahaan industri manufaktur yang bergerak dalam bidang makanan. Dalam menjalankan aktivitasnya perusahaaan mengadakan kegiatan produksi untuk memenuhi permintaan pasar. Pada perusahaan CV Wery Group dalam menentukan harga pokok produksi belum menggunakan perhitungan khusus untuk menentukan besamya tarif per unit. Perusahaaan ini menggunakan metode biaya tradisional yang hanya mempertimbangkan biaya yang bersifat langsung saja. Dimana dalam penentuan besamya tarif per unit produk hanya mempertimbangkan keputusan dari pihak manajemen perusahaan Metode penelitian: Jcnis penelitian yang dilakukan dalam penelitian ini yaitu deskriptif kualitatil dengan mengumpulkan data dan informasi dari suatu objek penelitian. Hasil penelitian ini menunjukkan bahwa dengan diterapkannya metode activity based costingdi CV Wery Group menghasilkan harga pokok produksi lebih rendah dibanding dengan metode tradisional/perhitungan perusahaan Hasil penelitian: Biaya bahan baku adalah unsur utama dari biaya produksi, berdasarkan jumlah pemakaian bahan baku pada CV Wery Group per bulan pada tahun 2025 adalah Rp 28.280.000 untuk semua produk penjualan. Total biaya bahan penolong untuk memproduksi kue per bulan sebesar Rp 3.365.000. Terdiri dari ragi, sp, vanilla, baking powder, wijen, dan kelapa parut. Total biaya tenaga kerja langsung \ pe bulan tahun 2025 sebesar Rp 12.000.000. Total hiaya overhead pabrik yang dikeluarkan per bulan tahun 2025 sebesar Rp 15.368.000. Terdiri dari biaya gas, biaya listrik. biaya pemasaran, dan biaya kemasan. Kata kunci: Activity Based Costing, Harga Pokok Produksi
Evaluation Of The Internal Control System Of The Balance Sheet At The Pelmas Cooperative, Faomasi Lahewa Group Noniar Juni Artati Zebua; Noviza Asni Waruwu; Kurniawan Sarototonafo Zai; Dedi Irawan Zebua
Journal of Management, Economic, and Accounting Vol. 5 No. 1 (2026): January
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jmea.v5i1.960

Abstract

This study is motivated by the fact that the internal control system in cooperatives still faces several challenges. The problems identified include the absence of a written Standard Operating Procedure (SOP) as a work guideline, financial reports that remain difficult for some members to understand, and the use of a relatively simple risk analysis method. These conditions potentially reduce the effectiveness of control, the reliability of financial reporting, and the transparency of the cooperative. The purpose of this study is to evaluate the implementation of the internal control system in the preparation of the balance sheet of PELMAS Cooperative, Faomasi Lahewa Group, based on the COSO 2013 framework.This research employs a descriptive qualitative method with a case study approach. Data were collected through in-depth interviews, observation, and documentation. The study involved six informants consisting of cooperative managers, supervisors, and members. Data analysis was conducted using source triangulation to obtain valid and comprehensive results.The findings indicate that, in general, the implementation of internal control has been carried out fairly well, as evidenced by a clear division of tasks, routine financial audits, transparent reporting, and the regular implementation of the Annual Members’ Meeting (RAT). However, some weaknesses remain, such as the absence of written SOPs, limited member understanding of financial reports, and the suboptimal application of risk analysis.The conclusion of this study is that the cooperative has applied the COSO 2013 components in a simple yet not fully optimal manner. Therefore, it is recommended that the management immediately develop written SOPs, enhance the capacity of managers and members through training, and present financial reports in a simpler and more comprehensible comprehensibleformatforallmembers.
Co-Authors Apriman Hura Fakta Solala Zebua Hamid Rinaldo Zebua Heniwati Gulo Jeliswan Berkat Iman Jaya Gea Kurniawan Sarototonafo Zai Natalia Laoli Noniar Juni Artati Zebua Noviza Asni Waruwu Rahmaddin Telaumbanua Robin Markus Putra Waruwu Serniati Zebua SOPHIA MOLINDA KAKISINA Syah Abadi Mendrofa Titus Desman Hia Torisman Halawa Vivi Kristiani Gulo