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All Journal Akuntansi: Jurnal Riset Ilmu Akuntansi Jurnal Ekonomi Manajemen Dan Bisnis (JEMB)
Aya Soraya
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Penerapan Sistem Informasi Akuntansi Pada Perusahaan Shopee Aya Soraya; Desinta Leba; Irda Agustin Kustiwi
Akuntansi Vol. 3 No. 1 (2024): Maret : Jurnal Riset Ilmu Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v3i1.1457

Abstract

The Implementation of Accounting Information Systems (AIS) has become a crucial foundation for leading e-commerce companies such as Shopee in managing their financial and operational transactions. This paper explores the implementation of AIS at Shopee, outlining its benefits, challenges, and its impact on operational efficiency. Shopee integrates sophisticated accounting systems to manage transactions, inventory, and financial reporting. The use of cutting-edge technology in AIS facilitates process automation, speeds up transaction recording, and enhances data accuracy. The implementation of AIS also enables in-depth real-time analysis, providing essential insights for quick and accurate decision-making. Despite its significant benefits, the implementation of AIS is not without challenges. Managing sensitive data, ensuring information security, and regulatory compliance are crucial aspects that require careful handling. System integration also demands investment in time, resources, and employee training to maximize its potential. Overall, the implementation of AIS at Shopee has opened doors to substantial operational efficiency. Despite facing specific challenges, the use of AIS has solidified Shopee's position as an e-commerce industry leader, enabling sustained innovation, growth, and competitive advantage.
Penerapan Sistem Informasi Akuntansi Pada Perusahaan Shopee Aya Soraya; Desinta Leba; Irda Agustin Kustiwi
Akuntansi Vol. 3 No. 1 (2024): Maret : Jurnal Riset Ilmu Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v3i1.1457

Abstract

The Implementation of Accounting Information Systems (AIS) has become a crucial foundation for leading e-commerce companies such as Shopee in managing their financial and operational transactions. This paper explores the implementation of AIS at Shopee, outlining its benefits, challenges, and its impact on operational efficiency. Shopee integrates sophisticated accounting systems to manage transactions, inventory, and financial reporting. The use of cutting-edge technology in AIS facilitates process automation, speeds up transaction recording, and enhances data accuracy. The implementation of AIS also enables in-depth real-time analysis, providing essential insights for quick and accurate decision-making. Despite its significant benefits, the implementation of AIS is not without challenges. Managing sensitive data, ensuring information security, and regulatory compliance are crucial aspects that require careful handling. System integration also demands investment in time, resources, and employee training to maximize its potential. Overall, the implementation of AIS at Shopee has opened doors to substantial operational efficiency. Despite facing specific challenges, the use of AIS has solidified Shopee's position as an e-commerce industry leader, enabling sustained innovation, growth, and competitive advantage.
Penggunaan Analisis Structural Equation Modelling (SEM) Dengan PLS Untuk Menguji Pengaruh Variabel Intervening Terhadap Hubungan Variabel Independen Dan Variabel Dependen Virna Febryaningrum; Amelia Vega Buana; Abelia Fajroyur Rohman; Annisa Nur Rochmah; Aya Soraya; I Made Suparta
Jurnal Ekonomi Manajemen Dan Bisnis (JEMB) Vol. 1 No. 6 (2024): Juli
Publisher : Publikasi Inspirasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62017/jemb.v1i6.1739

Abstract

SEM juga merupakan teknik analysis multivariate yang menggabungkan dua analisis yaitu analisis faktor dan analisis regresi. Metode SEM alternatif yang fleksibel dan dapat meminimalisir asumsi-asumsi SEM adalah Partial Least Square (PLS) yang merupakan pendekatan dari Variance Based SEM (VB-SEM). Tujuan penelitian ini adalah untuk mengetahui analisis pengaruh variabel intervening pada penelitian menggunakan analisis Structural Equation Modeling dengan SmartPLS. Metode yang digunakan pada penelitian ini adalah metode penelitian kuantitatif. Metode analisis data yang digunakan menggunakan Model Spradley dengan proses penelitian yang berangkat dari penjelasan yang lebih luas tentang direct dan indirect effect pada SEM, kemudian memfokus pada pengaruh variable intervening pada olah data smartpls. Hasil penelitian menunjukkan bahwa analisis menggunakan sem dengan pls menunjukkan bahwa metode ini memberikan wawasan mendalam mengenai hubungan antar variabel dalam penelitian. Ditemukan bahwa variabel intervening (z) memiliki peran krusial sebagai mediator antara variabel independen (x1 dan x2) dan variabel dependen (y). Melalui penggunaan metode ini, dapat diidentifikasi dengan jelas jalur mediasi yang spesifik. Hal ini menunjukkan bahwa variabel intervening tidak hanya menghubungkan variabel independen dengan variabel dependen, tetapi juga memperkuat pengaruh variabel independen terhadap variabel dependen secara tidak langsung.
Co-Authors Abelia Fajroyur Rohman Amelia Vega Buana Annisa Nur Rochmah Desinta Leba I Made Suparta Irda Agustin Kustiwi Virna Febryaningrum