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All Journal Jurnal Bhakti Karya dan Inovatif Jurnal Ekonomi, Manajemen, Akuntansi
Ester Christianty
Universitas Informatika dan Bisnis Indonesia
Humanities Economics, Econometrics & Finance Education Social Sciences

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Analisis Sistem Informasi Akuntansi Penjualan Dan Pembelian Bahan Baku Pt Sagitarius Aceu Ardiansyah; Adam Karim Nurdiansyah; Ester Christianty; Febi Febriani; Muhamad Fadli Nur Insan; Elok Faiqoh Himmah
Jurnal Bhakti Karya dan Inovatif Vol 2 No 2 (2022): Jurnal Bhakti Karya dan Inovatif
Publisher : LPPM Universitas Informatika dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37278/bhaktikaryadaninovatif.v2i2.572

Abstract

Companies are the forerunner of economic activity. The development of the times makes every company must be more innovative and creative, one of which is in the use of technology. The accounting information system is the main foundation in every business process in order to present information on the company's financial statements. The company makes sales as the company's main goal in seeking profit. Sales is one of the company's business operations which is the core and becomes crucial information for the owners of the company's capital. PT Sagittarius is a company engaged in property and real estate that provides housing development services and is sold either in cash or on credit. Sales on credit are made through the bank, so PT Sagittarius will still receive cash from the bank that has been selected as the lender. In this case, there are several internal control systems on sales that need to be re-analyzed and provide recommendations. The sales accounting information system is the object of research to ascertain how effective and efficient the sales accounting system is for PT. Sagitarius.
Pengaruh Kinerja Keuangan Terhadap Pengungkapan Sustainability Report Perusahaan Pertambangan Antonius Bimo Rentor; Ester Christianty
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 4 No. 5: Juli 2025
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v4i5.11132

Abstract

Environmental and social problems make companies start to pay attention to long-term development. Nowadays, companies do not only focus on profit, but companies must also play a role and participate in the welfare of the local community (people) and actively contribute to preserving the environment (planet). Therefore, the government requires public companies to publish sustainability reports as a solution to overcome environmental problems. This research aims to test and analyze related influences on financial performance of sustainability report disclosures. This type of research is quantitative with a descriptive approach. The data used are annual reports and sustainability reports obtained from the official website of the Indonesia Stock Exchange and the official websites of each mining company for 2019-2023. The sampling technique used purposive sampling so that 60 samples were obtained from 12 mining companies. The research results show that return on assets and debt to equity ratio influence sustainability report disclosure.
Co-Authors Aceu Ardiansyah Adam Karim Nurdiansyah Antonius Bimo Rentor Elok Faiqoh Himmah Febi Febriani Muhamad Fadli Nur Insan