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Aries Wicaksono, Aries
Bina Nusantara University
Economics, Econometrics & Finance

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Evaluasi Sistem Akuntansi Penjualan, Piutang, dan Penerimaan Kas pada PT Livio Furniture Wicaksono, Aries
Binus Business Review Vol 3, No 1 (2012): Binus Business Review
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/bbr.v3i1.1319

Abstract

Sales functions, receivables and cash receipts, are very important within the company. Sales function is a function which becomes the prime mover in revenues and earnings yields target. Therefore, the effectiveness and efficiency in the sales process, accounts receivable, and cash receipts become very important concern for company. To assess the effectiveness and efficiency of the functions of sales, accounts receivable, and cash receipts should be evaluated. The evaluation was conducted both in terms of procedures, policies, and implementation of the functions of sales, accounts receivable, and cash receipts. Evaluation was done by using the instrument in the form of a questionnaire and analyzing the procedures and policies that exist in PT Livio Furniture. The results of the evaluation of the functions of sales, accounts receivable, and cash receipts obtained the conclusion that internal controls at PT Livio Furniture is good enough and adequate, although still found that become a concern for the company.
Optimalisasi Penerapan Prinsip Good Governance Bidang Akademik dalam Upaya Mewujudkan Good University Governance Muljo, Hery Harjono; Wicaksono, Aries; Riantono, Ignatius Edward
Binus Business Review Vol 5, No 1 (2014): Binus Business Review
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/bbr.v5i1.1199

Abstract

This study wants to know and understand whether good governance principles have been well applied as well as the factors influencing optimization of the implementation of good governance principles on the academic field in an effort to realize good university governance in Bina Nusantara University. The study aims to evaluate the implementation of good governance principles on the academic field, know the factors that affect the implementation of good governance principles on the academic field, and improve and develop the academic areas in accordance with good governance principles in order to maximize the role of Bina Nusantara University as Good University Governance. The approach model used to understand the implementation of good governance principles was a model to educational institution using the 8 principles, namely academic freedom, shared governance, clear rights and responsibilities, selection at merit, financial stability, accountability, regular testing of standards, and the importance of close cooperation. Research used qualitative method with descriptive analysis, by analyzing the factors influencing optimization of the implementation of good governance principles, particularly on academic areas. The results achieved there were 18 factors that affect the optimization of the implementation of good governance principles. Then the factors affected the optimization ofthe implementation of good governance principles the most are operational centralization and academic decentralization which were the novelty of this study.
Evaluasi Pengendalian Internal Siklus Pendapatan Pada PT X Wicaksono, Aries
Binus Business Review Vol 4, No 2 (2013): Binus Business Review
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/bbr.v4i2.1381

Abstract

This study aims to evaluate the implementation of internal control in revenue cycle, to identify weaknesses and limitations of internal control, and to suggest improvements as needed. Research was carried out by using several methods. First, the method of data collection was conducted with internal control questionnaires of revenue cycle, interview, and observation. Second, the method of analysis was performed by using COSO internal control framework. Results obtained are internal control in the revenue cycle applied to the company in general is quite good; and there are ineffective implementation of internal control which can lead to the emergence of risks that could harm the company.
Evaluasi Sistem Akuntansi Siklus Pendapatan pada PT. Unilab Perdana Wicaksono, Aries
Binus Business Review Vol 4, No 1 (2013): Binus Business Review
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/bbr.v4i1.1047

Abstract

PT. Unilab Perdana is a company of environmental laboratories service provider. This study aims to evaluate the application of the accounting system in the revenue cycle, to identify the weaknesses and limitations of internal control, and to suggest improvements as needed. Research was carried out by using several methods. First, the method of data collection was conducted by the accounting system of internal control questionnaires revenue cycle. Second, the method of analysis was performed using the COSO internal control framework. The results obtained are accounting system in the revenue cycle applies to the company in general quite well, and accounting system in the companys revenue cycle has been partially implemented promptly and effectively, but there are still some things do not run effectively and efficiently.
Analisis Dampak Penerapan Sistem ERP terhadap Kinerja Pengguna Wicaksono, Aries; Mulyo, Hery Harjono; Riantono, Ignatius Edward
Binus Business Review Vol 6, No 1 (2015): Binus Business Review
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/bbr.v6i1.985

Abstract

The background of this research was to determine how the impact of the implementation and use of ERP systems on user performance and the factors that affect the successful implementation of the ERP system so that it can have a positive impact for users of the ERP system after the implementation of ERP systems. This study aims to Knowing whether the implementation of ERP systems on firm performance impact on ERP users in the company and Produce conclusions in the form of an evaluation of the implementation of ERP in the company in order to provide a positive impact on user performance. The model used to evaluate the impact of the implementation of the ERP system is Quantity of Work, Quality of Work, Job Knowledge, Creativeness Cooperation, Dependability, Initiative, personal qualities. The method used in this research is descriptive qualitative method of analytical and evaluative, by analyzing the impact of the implementation of the ERP system to the components of the users performance. The results obtained are implementing ERP systems have a positive impact on user performance components.
Evaluasi Pengendalian Internal dan Sistem Akuntansi atas Penerimaan Kas dan Piutang Premi Asuransi pada PT H Seoulinda, Nena; Wicaksono, Aries
Binus Business Review Vol 3, No 2 (2012): Binus Business Review
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/bbr.v3i2.1369

Abstract

PT H is an insurance company that only serves a group of life insurance. The purpose of this research is to evaluate the entity’s internal control and accounting system on cash receipt and insurance premium receivables. To conduct the research, the researcher used a method based on Committe of Sponsoring Organization or usually known as COSO. The data were collected from literatures such as textbooks, and other references, such as theories and scientific opinions related to this topic. Apart from the theories, researcher performed interviews, spread questionnaries, and observations to the entity. The internal control and accounting system in PT H has been well organized by the management and in accordance with the standards and the Entity’s policy. But other than that, the researcher found several weakness that should be a concern of management, especially on the Entity’s documentation and the delivery of information. Therefore, the researcher recommends that serial number in documents such as receipt, payment request form, and accounting request form should have been printed; to create a new company policy related to the delivery and receiving of files; and to make a written rules related to the Entity’s code of ethics and rules how to deliver information between sections and subsections.
Audit Sistem Informasi Akuntansi Siklus Pengeluaran pada PT. Lagio Furniture Wicaksono, Aries
Binus Business Review Vol 5, No 2 (2014): Binus Business Review
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/bbr.v5i2.1009

Abstract

Rapid technological developments make the whole thing easier. Many companies also take advantage of these technological developments. Similarly, the corporate accounting system that uses the benefits of information technology in the form of Accounting Information Systems (AIS). PT. Lagio Furniture is amanufacturing company that produces furniture for the premium class. Information system is an important part that helps the companys operations become more effective and efficient, therefore it is important for information systems running properly.This research aimed to audit the general control and applications control on the expenditure cycle accounting information system at PT. Lagio Furniture. This type of audit is audit around the computer. And then also collecting data through observation and interviews with relevant parties. Results of thereserarch is the expenditure cycle accounting information system at PT. Lagio Furniture was good. But there is still need to be improved in the control plan security, operational management control, and control inputs.
Co-Authors Hery Harjono Muljo, Hery Harjono Hery Harjono Mulyo, Hery Harjono Ignatius Edward Riantono, Ignatius Edward Seoulinda, Nena