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All Journal Jurnal Manajemen dan Organisasi e-Jurnal Eco-Teknologi UWIKA (eJETU) PROSIDING CSGTEIS 2013
Diana Suteja
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Computer Science & IT Economics, Econometrics & Finance Education

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Design System Of Proforma Financial Statement Using The Kalman Filter Suteja, et.al, Diana
e-Jurnal Eco-Teknologi UWIKA (eJETU) Vol 1, No 1 (2013)
Publisher : Fakultas Teknik Universitas Widya Kartika

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Abstract

Economic activity transaction data is processed to become a financial report. The preparation of financial statements for the business world is very necessary because of the financial statements reflect their economic activity and reflects the assets and liabilities they have. The financial statements have been prepared using data activity economy in the past. To find out the forecast of economic activity in the future business activities using financial statements in the past so the business can create a form of financial statements that proforma financial statements. Proforma financial statements are formal statements of financial projections for a given period and in a consistent format. With technological advances the proforma financial statement can be applied using a variety of programs so easily operated. The method used in this applicative program is using the Kalman Filter. Kalman Filter method is a method that uses prior information to forecast economic activity that will come in spite of random information in it. Achievement of objectives in this paper is to try to make a program that can be applied to predict economic activity is reflected in the proforma financial statements. Keyword: Financial Statement, Applicative Program, Proforma Financial Statement, Kalman Filter.
Desain Sistem Informasi Aplikasi Kuisioner Dengan Skala Guttman Atas Pengembangan Model Audit Pertanggungjawaban Sosial Berbasis Human- Centered Design F. Priyo Suprobo; Diana Suteja; Andung Susan Doko S.
PROSIDING CSGTEIS 2013 CSGTEIS 2013
Publisher : PROSIDING CSGTEIS 2013

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Abstrak — Sistem informasi berbasis teknologi telahmengubah segala aspek kehidupan baik dalam bidang politik,ekonomi, kebudayaan, dan ilmu pegetahuan. Aplikasi-aplikasiprogram operasional telah banyak diciptakan dengan tujuanmemberikan segala kemudahan dalam hal peningkatan kualitasinformasi. Pengolahan data menjadi suatu informasi yangberguna menjadi lebih cepat dan lebih akurat. Pengembangan program aplikasi juga semakin kreatif tidak terkecuali padabidang ekonomi akuntansi sub bidang auditing. Auditpertanggunjawaban sosial telah menjadi suatu kebutuhanentitas untuk melakukan pertanggungjawaban sosial tidak hanyasebatas pada pemberian materi (money) dan melakukankegiatan-kegiatan pertanggungjawaban sosial secara fisik dimasyarakat saja tetapi juga meliputi kesediaan penggungkapanprogram,-program pertanggunjawaban sosialnya kepada publik.Dalam penelitian ini, program aplikasi kuisioner yang didesainadalah hasil pengembangan model audit pertanggungjawabansosial dengan pendekatan human-centered design menggunakanskala Guttman untuk menghasilkan output scoring sehinggadapat menjadi salah satu alat bantu yang efektif dan efisienuntuk menarik kesimpulan atas hasil prosedur preliminarysurvey, sebelum tselanjutnya untuk mengekpolrasi sebagai salahsatu proses dari sekian kegiatan audit pertanggunjawaban sosial.Kata kunci — Sistem Informasi Berbasis Teknologi, ProgramAplikasi Kuisioner, Skala Guttman, Human Centered Design,Audit Pertanggungjawaban Sosial.
Desain Program Aplikasi Sistem Informasi Pendataan Pemanfaatan Aset Pada Unit Pelaksana Teknis (UPT) Pengelolaan Sumberdaya Air Berbasis Teknologi Komputer Dengan Metode Active Learning Diana Suteja; Andung Susan Doko S.
PROSIDING CSGTEIS 2013 CSGTEIS 2013
Publisher : PROSIDING CSGTEIS 2013

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Abstract

Abstrak — Unit Pelaksana Teknis (UPT) PengelolaanSumberdaya Air memiliki fungsi utama adalah mengelola,mengawasi dan memelihara asset daerah yang berupa sumberdaya air dan aset lainnya serta mengendalikan masalah-masalahyang timbul. Aset-aset yang dimiliki UPT PengelolaanSumberdaya Air merupakan milik Pemerintah tetapi asettersebut dapat dimanfaatkan baik oleh perorangan maupunperusahaan dengan mengajukan ijin pemanfaatan aset terlebihdahulu kepada pihak UPT Pengelolaan Sumberdaya Air. Dalampemanfaatan aset tersebut maka ada ketetapan mengenairestribusi pemanfaatan aset. Regulasi yang berlaku untukpenentuan tarif restribusi adalah Peraturan Daerah Nomor 1Tahun 2012 tentang Restribusi Daerah lampiran Pasal 62mengenai Struktur dan Besarnya Tarif Restribusi Daerah untukDINAS PEKERJAAN UMUM PENGAIRAN. Penggunaanteknologi komputer telah terbukti membantu manusia dalamberbagai bidang dan sendi kehidupan tidak terkecualipemanfaatannya pada bidang manajemen data. Penyusunandesain program aplikasi sistem informasi pendataanpemanfaatan aset berbasis teknologi komputer diharapkan dapatmembantu dalam hal ketepatan dan kecepatan pencatatanpendataan pemanfaatan aset melihat luas cakupan area yangdibawah pengawasan pihak UPT Pengelolaan Sumberdaya Air.Kata kunci — Pemanfaatan Aset; Teknologi Komputer;Aplikasi Sistem Informasi Pendataan Pemanfaatan Aset.
Evaluation of Inventory Accounting Information Systems Using Pieces Method: A Study on SIMEDi’s Application Sauri, Sofyan; Firmandani, Wahyu; Suteja, Diana; Puspitasari, Leny; Putri, Tesa Eranti; Eriani, Izmi Dwira
Jurnal Manajemen dan Organisasi Vol. 15 No. 4 (2024): Jurnal Manajemen dan Organisasi
Publisher : IPB University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29244/jmo.v15i4.60622

Abstract

This study aims to evaluate the SIMEDi inventory accounting information system in Perumda Perkebunan Kahyangan Jember. The method used in this study is a case study with a PIECES analysis approach. Data collection techniques were carried out by conducting interviews with the board of directors and staff who have access to SIMEDi. The PIECES approach involves six evaluation variables, namely performance, information, economic, control and security, efficiency and service. The results of the evaluation showed that SIMEDi meets the six PIECES variables, namely: all SIMEDi features have been running well (performance variables), the information produced by SIMEDi has met reliable input process output (information variables), the benefits generated from the implementation of SIMEDi are greater than the costs incurred (economic variables), SIMEDi has provided adequate system control to maintain the reliability of the information produced (control and security variables), SIMEDI makes inventory management at Perumda Kahyangan more efficient (efficiency variables), and SIMEDi is very user friendly and easy to operate (service variables). The SIMEDi Inventory Accounting Information System provides convenience and reliability for Perumda Perkebunan Kahyangan in managing inventory, especially for making appropriate and accurate decisions.
Accounting Treatment of Coffee as Bearer Plant Asset at Perumda Perkebunan Kahyangan Jember Suteja, Diana; Febriana Suryawati, Rindah; Soetedjo, Soegeng; Yuniarti, Anny; Sauri, Sofyan; Puspitasari, Leny
Jurnal Manajemen dan Organisasi Vol. 15 No. 4 (2024): Jurnal Manajemen dan Organisasi
Publisher : IPB University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29244/jmo.v15i4.52261

Abstract

This study explores the accounting treatment of coffee plant as a bearer plant asset at Perumda Perkebunan Kahyangan Jember, a local state-owned enterprise in East Java Province Indonesia. As the agricultural sector plays a crucial role in Indonesia's economy, the proper classification, recognition, measurement, and disclosures of coffee plant as bearer plants are critical for financial transparency and effective management. This study examines how relevant Indonesian Financial Accounting Standards (i.e. PSAK 16 Revision 2011 on Fixed Assets, PSAK 69 on Agriculture, PSAK 14 on Inventory, and PSAK 48 on Impairment of Assets) and International Financial Reporting Standard (i.e. IAS 41) applied in the financial reporting of coffee as a bearer plant at Perumda Perkebunan Kahyangan Jember. Using a qualitative research method with the case study approach, this study provides empirical evidence on how the implementation of such accounting standards, and the obstacle faced by the company presented based on the perspective of recognition, measurement, and disclosure relevant to coffee plant.
Co-Authors Andung Susan Doko S. Anny Yuniarti Basuki , Eriani, Izmi Dwira F. Priyo Suprobo Priyo Suprobo Puspitasari, Leny Rindah Febriana Suryawati Soegeng Soetedjo Sofyan Sauri, Sofyan Tesa Eranti Putri Wahyu Firmandani