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All Journal Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah NUSANTARA : Jurnal Ilmu Pengetahuan Sosial Jurnal Akuntansi Bisnis dan Publik Majalah Ilmiah Warta Dharmawangsa EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) JOURNAL OF BUSINESS AND ECONOMICS RESEARCH (JBE) Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan International Journal of Humanities Education and Social Sciences Formosa Journal of Social Sciences (FJSS) Proceeding of The International Conference on Economics and Business The International Conference on Education, Social Sciences and Technology (ICESST) Proceedings of The International Conference on Business and Economics International Journal of Economics and Management Research International Journal of Scientific Multidisciplinary Research (IJSMR) Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI) Basic and Applied Accounting Research Journal International Journal of Economic Research and Financial Accounting International Journal of Economics, Management and Accounting E-JURNAL AKUNTANSI International Journal of Management, Economic and Accounting Jurnal Perpajakan Prosiding Seminar Nasional Ilmu Ekonomi dan Akuntansi International Journal of Economics and Management Research
Galih Supraja
Universitas Pembangunan Panca Budi
Humanities Biochemistry, Genetics & Molecular Biology Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mechanical Engineering Social Sciences Other

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The Role of Sales Accounting Information System in PT. Petro Gasindo Intiniaga Galih Supraja
Basic and Applied Accounting Research Journal Vol 3 No 2 (2023): Basic and Applied Accounting Research Journal
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/baarj.03.02.04

Abstract

The role of sales accounting information systems in a company is very important Importantly, having a sales accounting information system can maximize profits obtained, achieve sales volume, and support sales growth. So that If the company achieves maximum sales levels, the company needs to pay attention sales system in the company. This research focuses on (1) How the sales accounting information system is implemented at PT. Petro Gasindo Intiniaga, (2) What is the internal control system at PT. Petro Gasindo Intiniaga (3) What is the role of the sales information system at PT. Petro Gasindo Intiniaga to improve the internal control system. This research uses a qualitative approach with a descriptive research type. The data sources used are Primary Data and Secondary Data. Research procedure The data used is field search (a) interviews (b) documentation (c) Observation. To check the validity of the data findings, three triangulations were carried out (1) source triangulation (2) technique triangulation (3) time triangulation. The result of this research is an internal control system in Information Systems Sales Accounting at PT. Petro Gasindo Intiniaga is not doing well. In the The company still has several weaknesses, including; (1) There still exists a dual function in the sales system, between the warehouse helper function and admin functions which are only carried out by the warehouse department. (2) The Authorization System for Approval for Delivery of goods is still authorized by the production and warehouse departments. (3) Deep sales system in which the cash received is not fully deposited into the bank on the date the transaction takes place.
The Influence Of Public Information Systems On Auditors' Performance At KAP M. Lian Dalimunthe Dan Rekan Abel Desiyanti Manik; Galih Supraja
Basic and Applied Accounting Research Journal Vol 3 No 2 (2023): Basic and Applied Accounting Research Journal
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/baarj.03.02.05

Abstract

The rapid development of public information, the complexity of the nature of audit assignments, and the demands on the quality of financial statement audits require auditors to work in an audit team that is capable of working collaboratively efficiently, and effectively. One way to achieve this is through the empowerment of all public information system-based devices and electronic technology. This research presents test results of the influence of public information systems on auditor performance. The research was conducted by distributing questionnaires to auditors at KAP M. Lian Dalimunthe dan Rekan. The research results show that the information system of the public has a significant positive influence on auditor performance. Results research also found that perceived ease of use and perception of usefulness have a significant positive impact on the use of information systems public among auditors, where the perception of ease of use also influences the perception of usefulness held by auditors in system use. The complexity of the auditor's work also influences it positive implementation public information system technology by auditors.
The Effect Of Public Information Systems On Auditors' Performance In Public Accounting Firms Galih Supraja; Abel Desiyanti Manik
Basic and Applied Accounting Research Journal Vol 4 No 1 (2024): Basic and Applied Accounting Research Journal
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/baarj.04.01.01

Abstract

The right information system will allow an auditor to obtain it excellence and improve performance. This research aims to test and provide empirical evidence about the influence of public information systems on auditor performance. The sample used in this research consisted of from junior to senior auditors who work at Public Accounting Firms (M. Lian Dalimunthe and Partners). Types of research is comparative causal research. The type of data used is Primary data, with data collected from 30 questionnaires. Deep sample selection method This research uses the Convenience Sampling method, analysis is carried out using using Multivariate analysis. The data analysis model used is simple linear regression analysis, with quality testing The data used is a validity test and a reliability test. The classic assumption test used is the test normality and heteroscedasticity tests. Hypothesis testing used is the t-test and coefficient of determination (R2). Descriptive statistics are also used to help analyze data by describing the data collected. The results of this research using simple linear regression analysis, the results of the research provides empirical evidence that there is a significant influence between public information systems on performance auditors with results below 0.05 (<0.05), namely 0.000 < 0.05, obtained a tcount of 5.590. This partially proving the results of the statistical tests show that the public information system has an effect positive and significant on auditor performance.
Analysis of Village Asset Management at The Naga Timbul Village Office, Tanjung Morawa District, Deli Serdang Regency Galih Supraja; Fiqri Haikal; M. G. Fahluzi
Basic and Applied Accounting Research Journal Vol 3 No 2 (2023): Basic and Applied Accounting Research Journal
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/baarj.03.02.06

Abstract

This research aims to find out and describe the role of village asset management carried out by village officials. Apart from that, it also describes the inhibiting factors in managing village assets. This research was carried out at Naga Timbul Village Office, Tanjung Morawa District, Deli Serdang Regency. This type of research is qualitative research with a descriptive approach to describe the role of village asset management in improving the welfare of village people. The data collection techniques used by researchers are mostly interviews and observations. From the research results, it can be concluded that in managing village assets, village officials lack skilled skills in managing village assets so that this is a major inhibiting factor for village government. Apart from that, village officials should be more active in providing outreach and guidance regarding the important role of managing village assets for the welfare of village people. Village asset management is carried out by planning, utilization, maintenance, administration, reporting as well as guidance and supervision. With this stage of managing village assets, it is hoped that the welfare of village people can increase.
Co-Authors Abel Desiyanti Manik Adek Wahyuni Safitri Afrida Yani Siahaan Ahmad Fais El Wajdi Alfan Prihandiki Allika Ayu Diah Pitaloka Alya Safana Amanda Putri Aisyah Anastasia Eka Wardani Anastasia Eka Wardani Andini Syahputri Andranida, Azfah Citra Anggara Ramadhansyah Anisa Giawa Annisa Fajariah Damanik Annisa Fajariah Damanik Annisa Fajariah Damanik Annisa Fajariah Damanik Annisa Fajariah Damanik Annisa Khairiah Annisa Putri Annisa Ramadhani Siregar Ardia Theresia Br Pasaribu Ari Irawan Ariyanta Maulana Sitepu Audi Elshinta Gading Ayunda Aulia Ayunda Aulia Bela Amanda Putri Cindy Syahputri Dea Ramadhani Devi Liana Dinda Khairani Dinda Lutfiah Dito Aditia Darma Nasution Dwi Salsabila Ilham Fadia Ananda Farah Soufika Thahirah Fayakhun Wibisono Fiqri Haikal Grace Mariana Makdalena Habiba Habiba Hafidz Sagala Hafsyah Nabila Icha Santika Ignasius Grendo K Panggabean Inez Adelia Lapian Irham, Ardiansyah Joli Valentino Simorangkir Junawan, Junawan Karnisa Maharani Kartika Sari Khairani Agustin Khairani Yahya Khairun Niswa Khairunnisa Agustin Licerman Hulu Lilis Dwi Darma Lita Hepika Ginting M Irham Ardiansyah S M. G. Fahluzi M. Irvan Tanjung Melani Pitria Meriana Buulolo Mika Debora Br Barus Mira Agustia Morina Simanjorang Muhammad Mahardika Chandra Muhammad Maulida Haikal Nawawi Mustafa Mustafa Mustaqiem Arja Mutiara Ramadani Nabilla Putri Anggreani Nailla Yuwanadlin Nopa Rohmendena Bintang Novi Fitriani Noviani Noviani Nur Wahida Agustin Siregar Nurhalizah Nurhalizah Olivia Deslovita Br, Ginting Ovami, Debbi Chyntia Pasya Namira Perisai Surbakti Poppy Adetiya Pristy Wulandari Puji Aloina Br Ginting Putri Aditya Lestari Putri Balqis Putri Najwa Amalia Putri Septiana Br. Sigalingging Rahmadi Zikri Chandra Ramadani Ramadani Rara Dena Suganda Riandi Syahputra Ridho Yoandika Rizki Purwanti Rizky Natasya Roma Grecia Simamora Rustam Efendi Sarah Obadia Ivana Sarah Vika Sabrina Sebrina Handayani Sela Indriani Sheila Nur Aulia Shindy Aulia Siti Nur Hidayah Siti Zahara Sonia Helena Purba Sri Andini Cahyant Sulastri Destriani Panjaitan Suriai Lafau Syafira Cahya Ramadhani Syakila Niswatul Khaira Tia Novira Sucipto Tiar Vita Vera Br. Marpaung Vebby Anggraeni Novita Sari Purba Vinka Atira Werdy Welly, Yerisma Willy Febrian Sipayung Zahira Naswa Zaskia Zahira Zikra Nurul Annisah