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All Journal Jurnal Riset Mahasiswa Akuntansi (JRMA) JASF (Journal of Accounting and Strategic Finance) Studi Akuntansi dan Keuangan Indonesia (SAKI) IIJSE
Wijaya, Raden Muhammad Syah Arief Atmaja
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

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Fluctuating Fund-Balance System as Control of Petty Cash Disbursements Based on Accounting Information System Rohim, Nadhira Irfanaja; Wijaya, Raden Muhammad Syah Arief Atmaja
Studi Akuntansi dan Keuangan Indonesia Vol 7 No 2 (2024): Studi Akuntansi dan Keuangan Indonesia (SAKI)
Publisher : Universitas Prasetiya Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21632/saki.7.2.111-119

Abstract

This research aims to describe the importance of accounting information systems in controlling the petty cash disbursements of hotel companies. This research method uses a descriptive qualitative approach. The location of this research is Hotel X, a three-star hotel in Surabaya. Data collection methods in this research used interviews, observation, and documentation. The research data analysis technique consists of stages of data collection, data presentation, data reduction, verification, and conclusion. The accounting information system at Hotel X implements two systems for controlling petty cash disbursements based on the petty cash fund holder, namely petty cash disbursements by the front office petty cash fund holder and petty cash disbursements by the general cashier petty cash fund holder. The fluctuating fund-balance system provides a well-structured system for hotel companies to control petty cash disbursements. The implications of this research, regarding the fluctuating fund-balance system in controlling petty cash disbursements, can influence business actors in making it easier to record transactions more accurately and transparently. The limitations of this research lie in the location of the research conducted at a three-star hotel company, making it possible to have differences in systems that exist in other star hotel companies.
Innovations in Strategic Finance and Accounting: Insights from Research Centers in a VUCA Environment Wijaya, Raden Muhammad Syah Arief Atmaja; Yuhertiana, Indrawati; Sucahyati, Diarany; Izaak, Wilma Cordelia; Susilowati, Endah; Suryaningrum, Diah Hari; Ignathia Martha Hendrati; Sukiswo, Helmy Wahyu; Widodo, Condro; Wati, Seftin Fitri Ana; Fitri, Anindo Saka
JASF: Journal of Accounting and Strategic Finance Vol. 7 No. 2 (2024): JASF (Journal of Accounting and Strategic Finance) - December 2024
Publisher : Accounting Department, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v7i2.529

Abstract

This paper examines the function of research centers in promoting strategic innovations in finance and accounting under the VUCA (Volatility, Uncertainty, Complexity, and Ambiguity) paradigm. This work employs a qualitative approach, incorporating benchmarking of research centers and literature evaluation, to identify approaches that improve financial resilience and adaptation. There are three research that develop financial resilience fields from Indonesia, Canada, and the United States that were analyzed. The data was obtained from field benchmarking and website observation. Comparative analysis is used to get a deep understanding of how research centers facilitate the advancement of innovative financial and accounting strategies to tackle challenges in VUCA environments. The results underscore the importance of collaboration, technological integration, and actionable frameworks, providing recommendations for academia, governments, and communities to connect research-driven innovation with practical application. This research highlights the unique role of research centers in addressing VUCA challenges by integrating technology-driven frameworks, data-centric tools, and community-based approaches, offering a comprehensive perspective on bridging theory and practice to enhance financial resilience and adaptability.
Analysis of Online Travel Agent Receivables Procedures with VHP Accounting Information Systems (Case Study at XYZ Hotel) Aribah Drajat, Nabilah; Wijaya, Raden Muhammad Syah Arief Atmaja
Jurnal Riset Mahasiswa Akuntansi Vol. 12 No. 2 (2024): JURNAL RISET MAHASISWA AKUNTANSI VOLUME 12 NOMOR 2 TAHUN 2024
Publisher : Fakultas Ekonomika dan Bisnis Universitas PGRI Kanjuruhan Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21067/jrma.v12i2.10512

Abstract

The rapid development of technology is being used well by various sectors, one of which is the hotel services sector in the operational activities of a company. At XYZ Hotels, an accounting information system in the VHP (Visual Hotel Program) is used for recording processes, making payments, and predicting income receivables from Online Travel Agent (OTA) to be well managed. Problems sometimes occur in the procedures for recording and payment of OTA receivables, so there needs to be a plain and standard procedure to serve as a guide. Therefore, this research explains the procedure of OTA receivables with the Accounting Information System VHP (case study at XYZ Hotel). This research was started in January until May 2024 to explain the procedures for OTA receivables with the Accounting Information System VHP (case study at XYZ Hotels). This research used qualitative research methods with data collection techniques using observation, interviews, library research, and documentation. The results of this research are that the procedure for recording and payment of OTA receivables using the VHP has been running well because the system supports it and the website of the OTA makes it easy to reconcile or match data.
Full Costing vs Traditional Costing Which One is Better For Manufacturing Company Satmono, Vania Sharon Ardelia; Trisnaningsih, Sri; Wijaya, Raden Muhammad Syah Arief Atmaja
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 3 (2025): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v8i3.7826

Abstract

This study aims to determine and analyze the analysis of the calculation of cost of production using the full costing method in determining the selling price at PT. Sutrajaya Indahtama. This research uses a comparative descriptive method with a qualitative approach to compare the calculation of cost of goods produced between the traditional method and the full costing method at PT Sutrajaya Indahtama. Data were collected through interviews, observations, and documentation. The analysis was conducted by identifying cost components, calculating total production costs, and comparing the efficiency and profitability of each method through financial ratio analysis and operational cost efficiency. The results showed that the calculation of cost of goods manufactured (COGS) using the full costing method resulted in a higher figure than the traditional method used by PT Sutrajaya Indahtama. The traditional method does not reflect the total cost as a whole because it does not include all indirect cost components. The application of the full costing method provides a more accurate picture of production costs, increases cost efficiency from the previous 43%, and helps companies identify and control waste. In addition, this method contributes to the improvement of the company's profitability, by preventing hidden losses due to underpricing and increasing the Return on Assets value.
Co-Authors Aribah Drajat, Nabilah Diah Hari Suryaningrum Endah Susilowati Fitri, Anindo Saka Ignathia Martha Hendrati Indrawati Yuhertiana Izaak, Wilma Cordelia Rohim, Nadhira Irfanaja Satmono, Vania Sharon Ardelia Sri Trisnaningsih Sucahyati, Diarany Sukiswo, Helmy Wahyu Wati, Seftin Fitri Ana Widodo, Condro