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All Journal Sisforma: Journal of Information Systems KEUNIS Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Journal of Business and Technology Jurnal Informatika Ekonomi Bisnis SENAPAS
Chrismastuti, Agnes Advensia
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Humanities Computer Science & IT Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Library & Information Science Social Sciences Other

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Pengaruh struktur kepemilikan terhadap mekanisme IT governance berdasarkan kerangka cobit 5 dengan budaya Hofstede sebagai intervening Aprinovitadevie , Yosephine Wigathi; Chrismastuti, Agnes Advensia
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 6 No. 1 (2023): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32670/fairvalue.v6i1.3567

Abstract

This study aims to examine the effects of Hofstede's five cultures, namely Power Distance (PD), Individualism (IC), Uncertainty Avoidance (UA), Femininity (MF), and Confucian Dynamism (CD) as well as ownership structure, which is divided into two, namely business ownership by individuals / families and business ownership by corporations / non-families on the quality of IT Governance implementation in companies seen by the CobiT 5 Framework, especially from the Evaluate, Direct and Monitoring Domain. This study provides a theoretical contribution regarding the adjustment of the COBIT model needed to be implemented in developing companies in Indonesia; especially in Central Java, it will also provide empirical evidence regarding the influence of Hofstede's cultural dimensions on IT governance in the COBIT 5 framework, especially in the EDM domain; and this study found, that for the overall relationship, only the Confucian Dynamism variable has a significant influence as an intervening between the Ownership Structure variable and IT Governance, which is due to certain principles and views for running a business that influence company owners in determining policies on IT Governance that will be used to support company operations.
INTERNAL AUDIT MODEL POST-ERP IMPLEMENTATION (ENTERPRISE RESOURCE PLANNING) AT PT XYZ Damayanti, Mira; Chrismastuti, Agnes Advensia
KEUNIS Vol. 11 No. 2 (2023): JULY 2023
Publisher : Finance and Banking Program, Accounting Department, Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/keunis.v11i2.4358

Abstract

The research aims to compare the audit process carried out after ERP implementation with the audit model using the 2019 COBIT framework in the Monitor, Evaluate and Assess domain. It is evaluating the effectiveness of the audit using COBIT 2019 compared to the audit currently being conducted at PT XYZ. This research is applied research, using a case study method and a qualitative approach. The object of this research is PT XYZ, a company distributing pipe and pump products. 2017 PT XYZ implemented an ERP system to replace the previous program. Data analysis with the steps applied compared to the current audit process carried out at PT XYZ with the 2019 COBIT-based audit using the Monitor, Evaluate, and Assess (MEA) approach and evaluated the effectiveness of the audit model using COBIT 2019, which can ensure that audit objectives in the ERP system can be achieved effectively. The result of the research shows that there are differences in the audit process that PT has carried out. XYZ after implementing ERP with an audit model using the COBIT 2019 framework. This difference can be affected by the time of system implementation. The audits using COBIT 2019 can be considered very effective compared to the previous audits conducted by PT XYZ. By using COBIT 2019, it can help PT XYZ in designing governance using several design factors that have been provided.
The Impact of Company Growth, Size, Profitability, and Leverage on Tax Avoidance with Good Corporate Governance as a Moderating Variable Rosalin, Rizky Fitriana; Chrismastuti, Agnes Advensia
Jurnal Informatika Ekonomi Bisnis Vol. 5, No. 3 (September 2023)
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/infeb.v5i3.542

Abstract

The research objective is to investigate the impact of Company Growth, Company Size, Profitability, and Leverage on Tax Avoidance with Good Corporate Governance as a moderating variable in Manufacturing Companies listed on the Indonesia Stock Exchange during the period 2017-2021. This study utilizes a quantitative method. The population and sample are obtained from the Indonesia Stock Exchange during the period 2017-2021. The research sample comprises 49 manufacturing companies listed on the Indonesia Stock Exchange during the period 2017-2021. Multiple linear regression analysis using the SPSS application is employed for data analysis. The results indicate that sales growth, company size, profitability, and leverage have a positive impact on tax avoidance, whereas good corporate governance weakens the influence of Company Growth, Company Size, Profitability, and Leverage on Tax Avoidance.
Development of Accounting Information System for Matahari Store With RAD Method (Rapid Application Development) Oematan, Virgine Widya; Chandrawati, T. Brenda; Chrismastuti, Agnes Advensia
Journal of Business and Technology Vol 4, No 3: Desember 2024
Publisher : Soegijapranata Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jbt.v4i3.10671

Abstract

Business company is a form of business in which business people purchase goods from vendors, then resell them to consumers without changing the form of the goods. Every business, be it large, medium to small businesses, requires an accounting system. From the accounting system, the owner can determine whether his business is running well or vice versa. One trading business that still does not use an accounting system is the Matahari Grocery Store. The accounting information system is needed by Toko Matahari to be able to compete with many other similar businesses. The method used in creating this accounting system is the Rapid Application Development method.
Innovative Accounting Solution: A Web-Based Approach for Apotek Saka Sasmitra Using the Waterfall Method Yuvisan, Evaditus Kresna; Widiantoro, Albertus Dwiyoga; Chrismastuti, Agnes Advensia
Journal of Business and Technology Vol 4, No 3: Desember 2024
Publisher : Soegijapranata Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jbt.v4i3.11117

Abstract

Klinik Saka Sasmitra a healthcare facility that provides medical services, including general practitioners, dentists, and a pharmacy. The pharmacy in this clinic dispenses medications with or without a doctor's prescription. The research focuses on the pharmacy because the process of recording transactions, purchases, and medication inventory is done manually using paper and Microsoft Excel, resulting in inventory management challenges. The clinic conducts numerous transactions per day but lacks an appropriate accounting system and financial reporting. To address this issue, this research proposes the development of an accounting system using the Waterfall method. This method sequences the stages of analysis, design, implementation, testing, improvement, and maintenance to reduce errors. The web-based development will integrate the sales, purchase, and inventory systems and provide financial reports accessible through a web browser. The aim of this design is to provide convenience for both company management and consumers. The research will result in a web-based system for sales, purchase, inventory, and company dashboards.
Implementation of an Accounting Information System at a Grocery Store Jaya, Wiliam Prayoga; Harnadi, Bernardinus; Chrismastuti, Agnes Advensia
SISFORMA Vol 12, No 1: May 2025
Publisher : Soegijapranata Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/sisforma.v12i1.11980

Abstract

In the digital era, both companies and MSMEs are starting to utilize technology to help their work. Grocery Store is store that sells various kinds of goods such as basic necessities, drinks, snacks, and daily necessities. This shop has many customers but the recording procedure is done manually. This research aims to help Grocery Stores by creating an accounting information system using the RAD (Rapid Application Development) method. This method was chosen in reason the effectiveness in developing and organizing the system structure. This accounting information system can help the store in managing transaction and inventory data better.
Perancangan Sistem Informasi Akuntansi Berbasis Excel Guna Pengembangan Usaha Bebek Rempah Semarang Hastuti, Rini; Purnamasari, St. Vena; Kuncorojati, Marcellinus Anggun Dananto; Chrismastuti, Agnes Advensia
Seminar Nasional Penelitian dan Abdimas Vol 2 No 1 (2024): Juni
Publisher : Lembaga Penelitian dan Pengabdian pada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/senapas.v2i1.9304

Abstract

Sistem informasi akuntansi merupakan kunci keberhasilan pengelolaan usaha. Sebagai UMKM yang ingin terus mengembangkan bisnis, pemilik sekaligus pengelola usaha Bebek Rempah [Beckrem] menyadari pentingnya laporan keuangan. Namun ia merasa tidak mampu membukukan usahanya dengan baik, terutama karena tidak mempunyai latar belakang pendidikan dan pengalaman di bidang keuangan ataupun akuntansi. Sementara kondisi keuangan juga belum memungkinkan untuk membeli sistem akuntansi berbasis web atau aplikasi berbayar. Oleh karena itu tujuan PKM adalah membuat desain sistem pembukuan berbasis excel yang sederhana namun tepat untuk proses bisnis Beckrem serta dapat diimplementasikan dengan mudah. Perancangan dimulai dengan observasi, perancangan sistem akuntansi, hingga uji coba dengan data riil. Rancangan sistem tersebut kemudian dikenalkan melalui worshop baik dengan pemilik maupun staf administrasi, lalu diikuti dengan pendampingan lapangan. Staf administrasi Beckrem dapat mengoperasikan sistem pembukuan dengan baik dan tidak menemui kendala yang berarti. Pemilik pun dapat mengetahui kondisi keuangan usahanya sehingga dapat menentukan rencana pengembangan bisnis selanjutnya. Kesimpulan yang dapat ditarik adalah sistem pembukuan usaha, meskipun sederhana dapat membantu pengelolaan bisnis.
Co-Authors Albertus Dwiyoga Widiantoro Aprinovitadevie , Yosephine Wigathi Bernardinus Harnadi Chandrawati, T. Brenda Damayanti, Mira Jaya, Wiliam Prayoga Kuncorojati, Marcellinus Anggun Dananto Oematan, Virgine Widya Rini Hastuti Rosalin, Rizky Fitriana St. Vena Purnamasari Yuvisan, Evaditus Kresna