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All Journal Budimas : Jurnal Pengabdian Masyarakat Jurnal Akuntansi, Manajemen dan Perbankan Syariah Soedirman Accounting, Auditing and Public Sector Journal
Saffela, Nurika Indah
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Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences Other

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Journal : Soedirman Accounting, Auditing and Public Sector Journal

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CLOUD COMPUTING IN BANKING SYSTEM Saffela, Nurika Indah; Miranti, Namira Putri; Shalihah, Dian Karunia
Soedirman Accounting, Auditing and Public Sector Journal Vol 3 No 2 (2024): SOEDIRMAN ACCOUNTING, AUDITING, AND PUBLIC SECTOR JOURNAL
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.saap.2025.4.1.16754

Abstract

This article examines the cloud in the banking sector by providing significant operational efficiency, cost savings, and flexibility. Substantial synergies exist in controlling operational risks when these technologies are used together. This study uses a literature review of relevant articles from 2013 to 2024. We conclude that the cloud is appropriate because the agility and flexibility in cloud services allow banks to scale their operations quickly, adapt to market changes, and respond to customer needs more effectively. Enhanced Customer Experience by leveraging cloud technology can offer more innovative and customer-centric services, increasing customer satisfaction and loyalty. Overall, the results show that the cloud is a transformative force in the banking sector, enabling institutions to navigate the complexities of a rapidly evolving financial landscape. With proper planning and a deep understanding of the risks and benefits, banks can leverage this technology to achieve their business goals.
EVALUATION OF THE IMPLEMENTATION OF THE PURWOREJO DISTRICT GOVERNMENT INTERNAL CONTROL SYSTEM (SPIP) BASED ON ISO 31000: 2018 RISK MANAGEMENT GUIDELINES Saffela, Nurika Indah; Rusmana, Oman
Soedirman Accounting, Auditing and Public Sector Journal Vol 3 No 1 (2024): SOEDIRMAN ACCOUNTING, AUDITING, AND PUBLIC SECTOR JOURNAL
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.saap.2025.4.1.16757

Abstract

Risk management in local government is very important as an effort to maximize the achievement of organizational goals. This article aims to evaluate the implementation of the Government Internal Control System (SPIP) in Purworejo Regency based on the principles and framework of risk management ISO 31000: 2018 and the OECD Best Practice Principles for Regulatory Policy framework. The evaluation was conducted through document analysis of Purworejo's SPIP guidelines and comparators from ISO.The results of the study show that the implementation of SPIP has adopted some of the ISO 31000 principles structurally, but still faces obstacles in the aspects of integration, monitoring, and stakeholder involvement. Purworejo's SPIP shows that formal documents, such as Regent Regulations and Decree on the formation of an internal control team, are available. However, the integration has not touched all levels of the organization evenly. Recommendations for improvement include increasing the capacity of human resources, digitizing the risk information system, and establishing standardized key risk indicators.
THE INFLUENCE OF PROMOTIONAL ADVERTISING COSTS ON SALES IN FMCG COMPANIES LISTED ON THE BEI Saffela, Nurika Indah; Pangestika, Nasilem; Khairudin, Agus
Soedirman Accounting, Auditing and Public Sector Journal Vol 3 No 2 (2024): SOEDIRMAN ACCOUNTING, AUDITING, AND PUBLIC SECTOR JOURNAL
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.saap.2025.4.1.16760

Abstract

This article examines the effect of promotional advertising costs on sales in Fast-Moving Consumer Goods (FMCG) companies listed on the Indonesia Stock Exchange for the period 2021 to 2023. In this study using quantitative methods with sampling using secondary data on the financial statements of Fast-Moving Consumer Goods (FMCG) companies listed on the Indonesia Stock Exchange for the period 2021 to 2023. The sampling technique was carried out using non-probability sampling with purposive sampling technique. So that the sample obtained was 18 Fast-Moving Consumer Goods (FMCG) companies listed on the Indonesia Stock Exchange for the period 2021 to 2023 with a total observation data of 54 for 3 years of observation. The purpose of this study is to provide empirical evidence regarding the effect of promotional costs on sales. The results showed that promotional advertising costs have a positive and significant effect on sales of FMCG companies on the Indonesia Stock Exchange, with a contribution of 56.5% to the sales variable. To increase sales effectiveness, FMCG companies need to identify and manage other variables that also affect sales. Further research can be conducted to include additional variables and provide a more comprehensive picture of the factors that influence sales in the FMCG sector.
Co-Authors Aristianingrum, Dwi Prisma Faiz Al Fatih Hijroh Rokhayati, Hijroh Khairudin, Agus Miranti, Namira Putri NAJMUDDIN, MOHAMMAD ILHAM Oman Rusmana Pangestika, Nasilem Setyaningrum, Novi Tri Shalihah, Dian Karunia Zaidan, Naufal Ali