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All Journal Jurnal Ekonomi dan Bisnis Jagaditha Jurnal Bina Akuntansi
Ni Putu Erviani Astari
Universitas Dhyana Pura
Economics, Econometrics & Finance

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ANALISIS SISTEM INFORMASI AKUNTANSI PENERIMAAN DAN PENGELUARAN KAS PADA PERUSAHAAN LISTRIK NEGARA (PERSERO) RAYON GIANYAR Ni Putu Erviani Astari; Ni Komang Urip Krisna Dewi
Jurnal Bina Akuntansi Vol 10 No 2 (2023): Jurnal Bina Akuntansi Volume 10 Nomor 2 Juli Tahun 2023
Publisher : Sekolah Tinggi Ilmu Ekonomi Wiyatamandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52859/jba.v10i2.457

Abstract

The cash receipts and disbursement accounting information system requires a good procedure or system that will later be in accordance with established management policies. The existence of an established accounting information system will facilitate performance in management and can prevent the occurrence of misappropriation of cash. This study aims to: determine whether the implementation of cash receipts and disbursement accounting information systems has fulfilled the basic elements of accounting information systems. The object ofthis research is PT PLN (PERSERO) Rayon Gianyar. The analytical method used is descriptive method and the type of research used is qualitative. Based on the research results, PT PLN has fulfilled the basic elements of an accounting information system, but some of the cash receipts and disbursements of the system are carried out centrally so as to minimize the occurrence of cash misappropriations in the company.
Earnings Quality of Companies Listed on The Indonesian Stock Exchange Ni Putu Erviani Astari; Made Yessi Puspitha; Ni Komang Urip Krisna Dewi; Ni Kadek Erina Purnamasari Dewi
Jurnal Ekonomi dan Bisnis Jagaditha Vol. 10 No. 2 (2023): Jurnal Ekonomi dan Bisnis Jagaditha
Publisher : Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/jj.10.2.2023.177-184

Abstract

Earnings is one of the indicators used in assessing company performance and investment decisions making process. Entities that have high profit does not necessarily have high-quality earnings. This study analyzes the earnings quality of companies listed on the Indonesia Stock Exchange from 2017 to 2021. The sample in this study was 272 companies which were determined using the purposive sampling method. This study uses secondary data, namely financial statements and closing stock price information consisting of 3 days before, the day of publication of financial statements, and 3-days after publication. The study sample analyzed with the Earnings Response Coefficient (ERC). Tests are carried out every year from 2017 to 2021 using the regression test. The test results show that there is no increase in the quality of earnings for companies listed on the Indonesia Stock Exchange. The test results also show that earnings quality decreased from 2017 to 2021. Thus, stakeholders can use other financial indicators or combine profit indicators with different hands in the investment decisions making process and in evaluating company performance.
Co-Authors Made Yessi Puspitha Ni Kadek Erina Purnamasari Dewi Ni Komang Urip Krisna Dewi Ni Komang Urip Krisna Dewi