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Audit Kepatuhan Sistem Informasi Akuntansi Pembelian Barang Secara Kredit Melalui Deteksi Pengendalian Studi Kasus Toko Elektronik Novia Oktaviani Febrilia; Meilita Rizkynanda; Tri Ratnawati
JURNAL MANAJEMEN DAN BISNIS EKONOMI Vol. 1 No. 3 (2023): July : JURNAL MANAJEMEN DAN BISNIS EKONOMI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jmbe-itb.v1i3.331

Abstract

Every business has a buying process, be it services, buying and selling, manufacturing or industry, including the purchasing system that occurs at the New Palapa Rungkut Surabaya Store. This purchase transaction is divided into two, namely cash and credit purchases. In this article, we will present a credit purchase accounting information system at the New Pala Elektronik Store in Rungkut. The research method that we use is descriptive qualitative which aims to find out how the accounting information system for credit purchases at electronic stores. The results of this study are, there are still some parts that are lacking, namely the receiving of goods and IT. So we suggest adding this section to make it easier for the internal control section in the credit purchasing process.
The Effect Of Digital Accounting On Company Profitability Amid The Threat Of Recession Nur Faiza Mas'udiyah; Novia Oktaviani Febrilia; Rizky Abdul Kharim
Brilliant International Journal Of Management And Tourism Vol 3 No 2 (2023): June: Brilliant International Journal Of Management And Tourism
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/bijmt.v3i2.1587

Abstract

The article we made with the title "The Effect of Digital Accounting on Company Profitability Amid the Threat of Recession" purpose to find out how Digital Accounting affects company profitability amid the threat of recession. The research methodology we use is quantitative methodology by collecting secondary data which we then process into graphs to make it easier for readers to understand the contents of this article. In this article, it can be concluded that Digital Accounting has an important role in the profitability of companies amid the threat of recession because it can be time efficient, save costs, and a realtime reporting process. Thus, the company can continue to operate.
ANALISIS PENGUNGKAPAN ANTI-KORUPSI DAN PRAKTIK ETIS DALAM LAPORAN KEBERLANJUTAN PT TELKOM INDONESIA TAHUN 2023 BERDASARKAN GRI STANDARD 2021 faiza, nur; Novia Oktaviani Febrilia; Maria Yovita R Pandin
Jurnal Ilmu Akuntansi Vol 7 No 2 (2024): JAZ:JURNAL AKUNTANSI UNIHAZ
Publisher : Universitas Prof.Hazairin,SH Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32663/0e8z4886

Abstract

This research aims to analyze anti-corruption disclosures and ethical practices in PT Telkom Indonesia (Persero) Tbk's sustainability report based on the 2021 GRI Standard. By using a qualitative approach and case study design, this research aims to understand the effectiveness of implementing these standards in the company's ethical practices. The results show that PT Telkom Indonesia (Persero) Tbk has a significant commitment to anti-corruption, including Business Integrity training for all new employees and proactive corruption risk assessments. There were no confirmed incidents of corruption throughout 2023, reflecting the effectiveness of the internal control and training systems implemented. In addition, disclosing ethical values ​​in the company's vision and mission shows that ethical practices are an integral part of the company's culture. Telkom's commitment to non-discrimination can also be seen from the absence of incidents of discrimination and employee protection policies. Overall, this research indicates that PT Telkom Indonesia (Persero) Tbk has implemented transparent and responsible business practices, in line with the sustainability principles promoted by GRI.
The Effect Of Digital Accounting On Company Profitability Amid The Threat Of Recession Nur Faiza Mas'udiyah; Novia Oktaviani Febrilia; Rizky Abdul Kharim
Brilliant International Journal Of Management And Tourism Vol. 3 No. 2 (2023): Brilliant International Journal Of Management And Tourism
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/bijmt.v3i2.1587

Abstract

The article we made with the title "The Effect of Digital Accounting on Company Profitability Amid the Threat of Recession" purpose to find out how Digital Accounting affects company profitability amid the threat of recession. The research methodology we use is quantitative methodology by collecting secondary data which we then process into graphs to make it easier for readers to understand the contents of this article. In this article, it can be concluded that Digital Accounting has an important role in the profitability of companies amid the threat of recession because it can be time efficient, save costs, and a realtime reporting process. Thus, the company can continue to operate.