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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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Journal : Jurnal Manajemen dan Organisasi

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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