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All Journal Jurnal Mutiara Ilmu Akuntansi Digital Bisnis: Jurnal Publikasi Ilmu Manajemen Dan E-commerce Jurnal Riset Akuntansi
Krisogonus A. Seleman
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Digital Accounting Implementation In Sales Transactions In Indomaret In Nginden Jangkungan Surabaya Elmiano AE Erong; Ahmad Q. Izzuddin; Krisogonus A. Seleman; Maria Yovita R. Pandin
Jurnal Riset Akuntansi Vol. 1 No. 3 (2023): August : Jurnal Riset Akuntansi
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v1i3.415

Abstract

The purpose of this study is to explain the implementation of digital accounting in sales transactions. The type of research conducted in this research is qualitative with the research object, namely Indomaret, which is in the Nginden Jangkungan Village. This research was conducted in April 2023 using a qualitative method by presenting data and drawing conclusions. The type of data used is primary data or data obtained directly from Indomaret employees who were on duty when the researchers conducted interviews and observations. The number of informants in this study were five people taken from five Indomaret located in the Nginden Jangkungan Village. After going through the research process, researchers can state that at Indomaret outlets one of the digital accounting components has been implemented.
Perbandingan Rasio PT Astra International, PT Gajah Tunggal, PT Indospiring, Dan PT Astra Otoparts Tahun 2020-2022 Elmiano A. E. Erong; Rafi Adyatma; Ahmad Qois; Krisogonus A. Seleman; Cholis Hidayati
Jurnal Mutiara Ilmu Akuntansi Vol 2 No 2 (2024): April : Jurnal Mutiara Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v2i2.2590

Abstract

The aim of this research is to analyze the comparative ratio of PT Astra International, PT Gajah Tunggal, PT Indospiring, and PT Astra Otoparts for 2020-2022. The type of research carried out was qualitative with secondary data sources from the IDX. The population in this study were automotive companies listed on the IDX and four of them were selected as samples. The results of this research show that Astra Otoparts and Indospring have the best liquidity ratio values, then for the activity ratio the company that has the best value is Astra Otoparts. Meanwhile, in terms of profitability ratios, the companies that have good scores are Indospring and Astra Otoparts, then in terms of profitability ratios and market ratios the company that has the best ratios is Astra Otoparts.
Perbandingan Rasio PT Astra International, PT Gajah Tunggal, PT Indospiring, Dan PT Astra Otoparts Tahun 2020-2022 Elmiano A. E. Erong; Rafi Adyatma; Ahmad Qois; Krisogonus A. Seleman; Cholis Hidayati
Jurnal Mutiara Ilmu Akuntansi Vol. 2 No. 2 (2024): April : Jurnal Mutiara Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v2i2.2590

Abstract

The aim of this research is to analyze the comparative ratio of PT Astra International, PT Gajah Tunggal, PT Indospiring, and PT Astra Otoparts for 2020-2022. The type of research carried out was qualitative with secondary data sources from the IDX. The population in this study were automotive companies listed on the IDX and four of them were selected as samples. The results of this research show that Astra Otoparts and Indospring have the best liquidity ratio values, then for the activity ratio the company that has the best value is Astra Otoparts. Meanwhile, in terms of profitability ratios, the companies that have good scores are Indospring and Astra Otoparts, then in terms of profitability ratios and market ratios the company that has the best ratios is Astra Otoparts.
Peran Redflag Auditor dalam Proses Identifikasi Fraud di Perusahaan Elmiano A. E. Erong; Marcella T. Abur; Ahmad Q. Izzudin; Rosaria Rudeng; Krisogonus A. Seleman
Digital Bisnis: Jurnal Publikasi Ilmu Manajemen dan E-Commerce Vol. 2 No. 3 (2023): September : Digital Bisnis : Jurnal Publikasi Ilmu Manajemen dan E-Commerce
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/digital.v2i3.1281

Abstract

Tujuan dari penelitian ini adalah mengetahui dan memperoleh bukti peran dari red flag audit dalam mendeteksi kecurangan laporan keuangan pada perusahaan. Penelitian ini dilakukan menggunakan pendekatan Kualitatif dengan metode Analisa deskriptif. Hasil penelitian menunjukan bahwa fraud yang sering kali ditemukan pada perusahaan yaitu penggelapan aset perusahaan, memalsukan laporan keuangan. Biasanya pemalsuan laporan keuangan dilakukan untuk mendapatkan bonus. Hasil penelitian juga menunjukan bahwa adanya peran red flag yang dilakukan auditor dapat membantu perusahaan untuk mendeteksi fraud.
Co-Authors Ahmad Q. Izzuddin Ahmad Q. Izzudin Ahmad Qois Cholis Hidayati Cholis Hidayati, Cholis Elmiano A. E. Erong Elmiano AE Erong Marcella T. Abur Maria Yovita R. Pandin Rafi Adyatma Rosaria Rudeng