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All Journal JAKBS Jurnal Ilmiah Manajemen Ekonomi Dan Akuntansi (JIMEA)
Junidar Lorensia Telaumbanua
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Economics, Econometrics & Finance

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Peran Teknologi Jaringan Pada Aplikasi Sistem DMS Terhadap Tingkat Penjualan Sparepart di PT. Dipo Internasional Pahala Otomotif Suci Pajriana; Junidar Lorensia Telaumbanua
Jurnal Akuntansi Keuangan dan Bisnis Vol. 2 No. 2 (2024): Juli - September
Publisher : CV. ITTC INDONESIA

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Abstract

The purpose of this article is to find out how important the role of internet network technology is in supporting operational activities in companies. The research object in this article is PT. Dipo Internasional Pahala Automotive uses internet network technology to run company system applications, namely DMS (Dynamic Master System). The DMS (Dynamic Master System) system application is useful for inputting, managing and storing important data or documents related to sales, purchases and all forms of company files related to the application. Testing was carried out using the Qualitative Descriptive method. Using a qualitative descriptive approach, this research explores the use of the DMS (Dynamic Master System) system in the sales department using interview survey techniques with respondents. The results show that internet network technology has a big influence on the company's operational activities, especially when inputting spare parts sales transactions. Where it often takes a long time to input customer spare part sales due to frequent buffering or unstable internet network conditions, so innovation must be carried out in the company's system application by implementing features that can facilitate the spare part sales process and can increase company profits.
Analisis Penerapan PSAK No. 65 Pada Penyusunan Laporan Keuangan Toko Cabang XYZ Junidar Lorensia Telaumbanua; Suci Pajriana; Tio Sinta Marito Br. Marbun; Zahra Adinda
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 2 (2025): Juli - September
Publisher : CV. ITTC INDONESIA

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Abstract

This article discusses the application of Statement of Financial Accounting Standards (PSAK) No. 65, which regulates Consolidated Financial Statements, in the preparation of the financial statements of XYZ Branch Store. PSAK 65 emphasizes the importance of presenting consolidated financial statements for parent entities that have control over subsidiaries, including branches with separate legal entities. The purpose of this study is to observe how the application of this PSAK affects the recording, measurement, presentation, and disclosure of financial transactions at the branch, while also assessing XYZ Branch Store's compliance and its impact on the relevance of its financial statements. This study uses a qualitative approach with a case study method and data collection techniques through interviews and direct observation. The results show that XYZ Branch Store still uses a simple cash-based accounting method and prepares internal financial reports covering income, expenses, accounts payable, and receivables. Furthermore, the inventory management system is still monitored and controlled by the head office, which is in line with the proper implementation of PSAK 65.
Co-Authors Suci Pajriana Tio Sinta Marito Br. Marbun Zahra Adinda