Garuda - Garba Rujukan Digital

Pengendalian Internal Terhadap Harga Pokok Pesanan Menggunakan Sistem Accurate Accounting V.5 Enterprise (Studi Kasus Pada Pt X) Rumia Simanullang
Mulia Pratama Vol 1 No 1 (2024): Mulia Pratama Jurnal Ekonomi dan Bisnis
Publisher : Sekolah Tinggi Ilmu Ekonomi Mulia Pratama

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A company operational cycle produce result information. Information is used to making a decicion especially accounting information so, accounting information system is needed for a company. This research did in PT X which located in Jakarta. Data collection techniques are document analysis, observation, and interview. The Result of the research about cost of goods manufactured with job order costing method in PT X isCost of goods manufactured report obtained from cost of raw materials, direct labour, and factory overhead by using Accurate Accounting V.5 Enterprise system. Internal control substance authorization document and structure organization fungtion already done well. but, PT X still doesn’t implementation the internal control system on cost of goods manufactured well. In substance of employees of appropriate quality of responsibility hasn’t been done because of department production employee and department engineering employee not yet competent in inputting data which causes costof goods manufactured isn’t accurate.

Dampak Adopsi Teknologi Akuntansi Digital terhadap Efisiensi Pelaporan Keuangan pada Perusahaan Rintisan (Startup) Irdawati Irdawati; Francisca Olivine Wardiyanti; Rumia Simanullang; Dian Saripujiana
Journal of Innovative and Creativity Vol. 5 No. 2 (2025)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v5i2.1232

Startup sebagai bentuk usaha yang baru berdiri dan masih mencari model bisnis yang stabil, membutuhkan proses pelaporan keuangan yang efisien dan akurat untuk menunjang keberlanjutan operasional dan menarik minat investor. Tujuan penelitian ini untuk menganalisis Dampak Adopsi Teknologi Akuntansi Digital terhadap Efisiensi Pelaporan Keuangan pada Perusahaan Rintisan (Startup). Penelitian ini menggunakan pendekatan tinjauan pustaka (library research), yaitu metode pengumpulan data yang bersumber dari berbagai literatur ilmiah yang relevan dengan topik penelitian. Pendekatan ini digunakan untuk mengkaji secara mendalam teori, konsep, hasil penelitian terdahulu, serta perkembangan teknologi akuntansi digital dan implikasinya terhadap efisiensi pelaporan keuangan, khususnya dalam konteks perusahaan rintisan (startup). Berdasarkan hasil tinjauan pustaka yang telah dilakukan, dapat disimpulkan bahwa adopsi teknologi akuntansi digital memberikan dampak positif yang signifikan terhadap efisiensi pelaporan keuangan pada perusahaan rintisan (startup).

A Comparative Study Of Traditional And Digital Accounting Systems In Managing SME Finances Rumia Simanullang; Francisca Olivine Wardiyanti; Abdul Awim
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 7 No. 3 (2026): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v7i3.10366

Effective financial management is a critical determinant of SME performance and survival. Sound financial management enables business owners to monitor cash flows, allocate resources efficiently, comply with taxation and regulatory requirements, and make informed strategic decisions. This study employs a qualitative research approach using a literature review method to examine and compare traditional and digital accounting systems in managing SME finances. A literature review is an appropriate methodological approach when the objective of the study is to synthesize, analyze, and critically evaluate existing knowledge to identify patterns, gaps, and theoretical insights within a specific research domain. This study aimed to examine and compare traditional and digital accounting systems in managing SME finances through a comprehensive literature review. Based on the synthesis of existing academic studies and institutional reports, the findings demonstrate that accounting system choice plays a crucial role in determining the effectiveness of financial management practices in SMEs.

Accurate 5 Accounting Computer Training to Improve the Digital Competence of Students at SMKS Bina Siswa Utama 1 West Bekasi Rumia Simanullang; Murdan Sianturi; Irdawati; Ryan Saputra Alam; Charelia Lumban Gaol; Agnes Putri Niradita; Nurfai Faisal
GANDRUNG: Jurnal Pengabdian Kepada Masyarakat Vol. 7 No. 2 (2026): GANDRUNG: Jurnal Pengabdian Kepada Masyarakat
Publisher : Fakultas Olahraga dan Kesehatan, Universitas PGRI Banyuwangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36526/gandrung.v7i2.9344

The rapid advancement of digitalization in the accounting field requires vocational high school students to develop competencies in accounting software that meet the demands of the business and industrial sectors. However, students at SMKS Bina Siswa Utama 1 Bekasi Barat still have limited skills in operating Accurate 5 accounting software. This Community Service Program (PKM) aimed to enhance students’ knowledge and practical competencies in using Accurate 5 for recording financial transactions and preparing computerized financial statements. The program was implemented through lectures, instructional sessions, software demonstrations, hands-on practice, case-based learning, and performance evaluation. The training was conducted over two days using a trading company case study, UD Jepin Mandiri, and involved 31 twelfth-grade Accounting students. The results demonstrated that participants were able to create a company database, input master and transaction data, manage accounting records, and independently generate financial reports using Accurate 5. Furthermore, participants showed significant improvement in their understanding of the computerized accounting cycle and their ability to operate accounting software in accordance with industry requirements. Therefore, this community service initiative made a positive contribution to strengthening students’ digital accounting competencies and improving their readiness to enter the workforce in the era of business digitalization.

GREEN ACCOUNTING AND SUSTAINABILITY REPORTING: ASSESSING CORPORATE ENVIRONMENTAL DISCLOSURE PRACTICES Ari Purwanti; Dwiyanjana Santyo Nugroho; Suratman Suratman; Rumia Simanullang; Tika Handayani
Journal of Economic, Bussines and Accounting (COSTING) Vol. 9 No. 2 (2026): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/2g9g0n78

This study examines corporate environmental disclosure practices within the framework of green accounting and sustainability reporting. Using a qualitative literature review approach, the study analyzes relevant academic publications, reports, and established frameworks to evaluate how companies integrate environmental considerations into accounting systems and communicate them to stakeholders. The findings indicate that green accounting supports more informed decision-making by incorporating environmental costs into financial analysis, thereby enhancing resource efficiency and long-term sustainability. Sustainability reporting, particularly through frameworks such as the Global Reporting Initiative (GRI), has improved transparency and comparability of corporate environmental information. However, significant variations remain in the quality, consistency, and credibility of disclosures. The study also finds that environmental disclosure is influenced by factors such as firm size, profitability, industry type, regulatory pressure, and stakeholder expectations. Despite these drivers, a gap persists between actual environmental performance and reported information, with some firms engaging in symbolic reporting or greenwashing. Additionally, challenges such as lack of standardization, weak regulatory enforcement, and limited expertise hinder effective implementation. Overall, the study concludes that stronger regulations and standardized reporting practices are necessary to enhance the reliability and usefulness of corporate environmental disclosures.

A Comparative Study Of Traditional And Digital Accounting Systems In Managing SME Finances Rumia Simanullang; Francisca Olivine Wardiyanti; Abdul Awim
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 7 No. 3 (2026): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v7i3.10366

Effective financial management is a critical determinant of SME performance and survival. Sound financial management enables business owners to monitor cash flows, allocate resources efficiently, comply with taxation and regulatory requirements, and make informed strategic decisions. This study employs a qualitative research approach using a literature review method to examine and compare traditional and digital accounting systems in managing SME finances. A literature review is an appropriate methodological approach when the objective of the study is to synthesize, analyze, and critically evaluate existing knowledge to identify patterns, gaps, and theoretical insights within a specific research domain. This study aimed to examine and compare traditional and digital accounting systems in managing SME finances through a comprehensive literature review. Based on the synthesis of existing academic studies and institutional reports, the findings demonstrate that accounting system choice plays a crucial role in determining the effectiveness of financial management practices in SMEs.

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