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Tinjauan Terhadap Akuntansi Sosioekonomi Pada PT. Pupuk Sriwijaya (Persero) Palembang Amimah Qodari
Jurnal Media Wahana Ekonomika Vol 19, No 2 (2022): Jurnal Media Wahana Ekonomika, Juli 2022
Publisher : Universitas PGRI Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31851/jmwe.v19i2.8929

Abstract

ABSTRAK Tujuan dari penelitian ini adalah untuk menginvestigasi efek dari akuntansi sosioekonomi pada PT. Pupuk Sriwijaya (Persero) Palembang yang diharapkan dapat membantu manajemen dalam memecahkan masalah tanggungjawab sosialnya baik dari sudut pembiayaan, pencatatan sehingga besarnya biaya sosial dapat diketahui. Penelitian ini menggunakan kajian pustaka dan studi kasus. Hasil penelitian menunjukkan bahwa penerapan akuntansi sosioekonomi cukup relevan dan sangat bermanfaat bagi perusahaan dengan didukung tenaga ahli dan sumber lainnya. Implikasi dari penelitian ini adalah bahwa PT. Pupuk Sriwijaya (Persero) dapat menerapkan akuntansi sosioekonomi dan dapat disajikan dalam laporan pertanggungjawaban sosial. Kata Kunci : akuntansi sosioekonomi  ABSTRACT The purpose of this study was to investigate the effects of socioeconomic accounting on PT. Pupuk Sriwijaya (Persero) Palembang which is expected to assist the management in solving the problem of social responsibility both in terms of financing, recording so that the amount of social costs can be known. This research uses literature review and case studies. The results show that the application of socioeconomic accounting is quite relevant and very beneficial for companies with the support of experts and other sources. The implication of this research is that PT. Pupuk Sriwijaya (Persero) can apply socioeconomic accounting and can be presented in social responsibility reports. Keywords : socioeconomic accounting
Effect of Inflation, Exchange Rate, and Interest Rate on the Composite Stock Price Index Siti Kholijah; Amimah Qodari; Yolanda Sari; Pandu Adi Cakranegara; Agnes Soukotta
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 3 (2022): Budapest International Research and Critics Institute August
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i3.6237

Abstract

The purpose of this research is to discuss effect of inflation, exchange rate, and interest rate on the composite stock price index. The type of research used in this research is casual research. This study uses quantitative data with the type of time series data. Samples taken from 2018 to the end of 2021, in the form of monthly data, the data is secondary data that has been validated and issued directly from the official website. The method of analysis used multiple regression analysis. The results show that inflation has a positive and significant effect on the composite stock price index. Exchange rate has a positive and insignificant effect on the composite stock price index. Interest rate has a positive and significant effect on the composite stock price index.
The Impact of ERP Implementation on the Quality of Accounting Information and Decision Making Fauzi; Victor Pattiasina; Ulydhatul Ismiyana; Amimah Qodari; Mohammad Aviciena Taufiqurrahman
Al-Kharaj: Journal of Islamic Economic and Business Vol. 8 No. 1 (2026): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v8i1.9859

Abstract

This study aims to analyze the effect of Enterprise Resource Planning (ERP) implementation on the quality of accounting information and managerial decision-making. The development of information technology encourages organizations to adopt integrated systems capable of producing real-time, accurate, and relevant information. ERP, as an integrated information system, is believed to improve the quality of financial reporting through cross-functional data integration, process automation, and strengthening internal controls. Good accounting information quality is ultimately expected to support faster, more accurate, and more rational decision-making processes. This study uses a quantitative approach with an explanatory design. Data were collected through questionnaires distributed to managers and staff involved in the use of the ERP system. The data analysis technique used multiple regression to test the direct influence between variables. The results show that ERP implementation has a positive and significant effect on the quality of accounting information. In addition, the quality of accounting information also has a positive and significant effect on decision-making. Thus, effective ERP implementation can improve the quality of accounting information and strengthen the effectiveness of decision-making within an organization. This study implies that ERP system optimization needs to be supported by organizational readiness, human resource competence, and management commitment to maximize the strategic benefits of the system.