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All Journal JAKBS Jurnal Akuntansi Keuangan Dan Perpajakan
Erna Murniati
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Economics, Econometrics & Finance

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Kemanfaatan Digitalisasi Sistem Informasi Akuntansi Dalam Proses Pembelian Dan Pembayaran Diplatform E-Commerce Terhadap Kepuasan Pemakai Erna Murniati; Natasha Nadira Putri; Zul Azmi
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 1 No. 3 (2025): Januari - Maret
Publisher : GLOBAL SCIENTS PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jakp.v1i3.254

Abstract

This study aims to analyze the effect of digitalization of accounting information systems on user satisfaction in the purchasing and payment process on e-commerce platforms. The objects of the study were students who were already working and using e-commerce platforms such as Shopee, Tokopedia, Lazada, Bukalapak, and TiktokShop. Data were obtained using a survey of 83 respondents. With a quantitative approach, the data was then processed using multiple regression. The results of the study indicate that digitalization of accounting information systems has a positive and significant effect on user satisfaction. In addition, the purchasing and payment process on e-commerce platforms also has a significant impact on user experience and satisfaction. Partially, digitalization of accounting information systems has a significant effect on user satisfaction. The purchasing and payment process on e-commerce platforms also has a significant effect. Simultaneously, digitalization of accounting information systems and purchasing and payment processes have a significant effect on user satisfaction. This study emphasizes the importance of integrating digital technology that supports efficiency and security in transactions. Not only does it have an impact on increasing user satisfaction, but it also contributes to the growth and sustainability of e-commerce platforms in the future.
Harga Jual Dengan Metode Cost Plus Pricing Pendekatan Full Costing Pada Umkm Seblak Prasmanan Teh Lianti Kota Pekanbaru Nur Fitriana; Erna Murniati; Zahwa Juwita; Mita Azira
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 1 No. 3 (2025): Januari - Maret
Publisher : GLOBAL SCIENTS PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jakp.v1i3.273

Abstract

This research aims to evaluate the selling price using the cost-plus pricing method by applying the full costing approach to an UMKM (Micro, Small and Medium Enterprises) seblak stall called Teh Lianti. This UMKM specializes in culinary businesses, established in 2022, and located at Jl. Abat simpang Jl. Kuting No. 4, Kampung Melayu, Sukajadi District, Pekanbaru City, Riau. The data were obtained through direct interviews with the business owner, Teh Lianti, and applying quantitative methods. The data was then processed and adjusted using the cost-plus pricing method.The research results indicated that the total cost of goods produced based on Teh Lianti's UMKM was lower compared to the full costing method, resulting in a difference of Rp. 2,589,792 in the cost of goods produced, and a difference of Rp. 273 per portion.In the cost-plus pricing calculation, the researcher found that the resulting selling price was lower than the selling price set by the UMKM. This is because the UMKM did not calculate the selling price accurately and clearly based on the profit percentage. The researcher emphasizes the importance of conducting a detailed analysis of costs, competitors, and the market before setting a selling price that is appropriate to compete effectively in the market among other UMKM.
Evaluasi Konsistensi Penyajian Laporan Keuangan Terpusat PT. XYZ Di Kota Pekanbaru Sesuai PSAK 65 (Studi : Tanpa Penyajian Terpisah Dari Cabang) Erna Murniati; Natasha Nadira Putri; Yulia Fitri; Moza Anastasya
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 2 (2025): Juli - September
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study looks at how consistent PT. XYZ's centralized financial reporting is, as the company doesn't make separate financial reports for its branches, using the rules for consolidation in PSAK 65. The study's goal is to look at how consistent PT. XYZ's financial statements are over time, if they follow PSAK 65, and how this affects the quality of the financial information. We used a qualitative case study method, which included in-depth interviews and document analysis. The results show that the financial reports are consistently made over the years and follow the rules for consolidation, even though reports for each branch are not shown. The centralized method makes reporting more efficient and accurate, but it also makes it less clear and thorough. This study adds to what we know about how companies with non-legal-entity branch structures do centralized reporting.
Co-Authors Azmi, Zul Mita Azira Moza Anastasya Natasha Nadira Putri Nur Fitriana Yulia Fitri Zahwa Juwita