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All Journal Indonesian Management and Accounting Research International Journal of Entrepreneurship and Sustainability Studies
LIU, Ying Chieh
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences

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Critical Analysis in Developing System Application And Product (SAP) and Internal Control Rehuel, Kevin; Gunawan, Juniati; LIU, Ying Chieh
Indonesian Management and Accounting Research Vol. 23 No. 2 (2024): Indonesian Management and Accounting Research
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisns, Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/be81k492

Abstract

This research is a critical analysis of the Accounting Information System (AIS) and its impact on internal control weaknesses. Although computer-based AIS offers significant advantages in speed, accuracy, and data processing efficiency, implementation can be complex and incur high costs for procurement of hardware, software, and ongoing maintenance. This research uses a case study from PT. BGA, where the subsidiary experienced inventory theft. During the centralized inventory process, significant discrepancies were discovered in the subsidiary's warehouse, resulting in huge losses for the parent company. Critical analysis reveals the weaknesses that exist in PT. BGA. The company uses a fragmented system, with SAP applications not yet fully implemented across all departments. Accounting data is still managed through additional applications such as MS Excel and transferred via email, creating potential gaps in data retrieval and consolidation in the SAP system. This fragmented approach increases the risk of incomplete or inaccurate data reaching headquarters for processing, ultimately contributing to undetected theft. This case study emphasizes the importance of comprehensive and integrated AIS. Implementing SAP across an organization will likely facilitate real-time data visibility and improve internal controls, thereby preventing inventory theft.
Environmental, Social, and Governance (ESG) Performance Evaluation to Reduce Potential Greenwashing Based on Sustainable Fitch Index Gunawan, Juniati; Gunawan, Irene; Liu, Ying Chieh
International Journal of Entrepreneurship and Sustainability Studies Vol. 3 No. 2 (2023): December 2023
Publisher : Research Synergy Foundation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31098/ijeass.v3i2.1773

Abstract

Increasing company awareness of environment, social, and governance (ESG) issues is getting more important in relation to financial performances. Investors and other stakeholders require ESG-related information to help them making decisions, in particular investment decisions. This study employed the Sustainable Fitch index to assess the ESG performance, by examining Company G as a case study as this company is considered the first company in Indonesia which went through Sustainable Fitch index evaluation. Sustainable Fitch index was chosen as this index is considered the most related ESG index for companies who would like to publish sustainability bonds and it has a unique methodology. The findings suggest that any companies conducting a Sustainable Fitch ESG assessment should calculate scope 3 emissions and clarify the emission reduction target timeline, including target verification with respect to the United Nations' Science-Based Target (SBT) or net zero targets. These measurements are considered as part of environmental accounting, an emerging accounting issues, related to sustainability. Besides, social performances are also crucial, and one of them is improving the number of women in management positions at all levels.
Co-Authors Gunawan, Irene Juniati Gunawan, Juniati Rehuel, Kevin