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All Journal SEIKO : Journal of Management & Business Economics and Digital Business Review
Polii, Harke Revo Leonard
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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ANALYSIS AND DESIGN OF ACCOUNTING INFORMATION SYSTEM DATABASE OF WERKUDARA NIRWANA SAKTI CO. LTD Karinda, Aldo Franco; Polii, Harke Revo Leonard; Pangemanan, Rifal Richard
SEIKO : Journal of Management & Business Vol 6, No 2.1 (2023)
Publisher : Program Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/sejaman.v6i2.5385

Abstract

Abstrak Penelitian ini bertujuan untuk mengembangkan database sistem informasi akuntansi untuk siklus transaksi pendapatan dan pengeluaran. Penelitian ini merupakan studi kasus pada Werkudara Nirwana Sakti Co. Ltd., sebuah perusahaan biro perjalanan dan event management yang masih menggunakan sistem akuntansi non-database. Penelitian ini menerapkan kerangka kerja REA (Resource-Event-Agent) dalam pemodelan basis data. Basis data dikembangkan dengan menggunakan metodologi FAST (Framework for The Application of Systems Technique). Selain FAST, kerangka kerja PIECES (Performance, Information, Economics, Control, Efficiency, Service) juga digunakan untuk menganalisis dan mengklasifikasikan masalah yang ada di Werkudara Nirwana Sakti Co. Ltd. Penelitian ini merupakan studi kasus dengan menggunakan data yang diambil dari dokumen, wawancara, dan observasi langsung. Hasil dari penelitian ini adalah sebuah rancangan basis data dalam bentuk ERD (Entity Relationship Diagram) dan diagram REA yang disesuaikan dengan kebutuhan data dan informasi akuntansi pada Werkudara Nirwana Sakti Co. Ltd. Keywords: Resource-Event-Agent (REA), Framework for The Application of Systems Technique (FAST), PIECES, Accounting Information System, Database Abstract This research is to develop an accounting information system database for a revenue and expense transaction cycle. This research is a case study on Werkudara Nirwana Sakti Co. Ltd., a travel agency and event management company which is still using a non-database accounting system. This research applies the resource-event-agent (REA) framework in database modelling. The database is developed using FAST (Framework for The Application of Systems Technique) methodology. In addition to the FAST, the PIECES (Performance, Information, Economics, Control, Efficiency, Service) Framework is also used to analyze and classify problems in Werkudara Nirwana Sakti Co. Ltd. This research is a case study using data taken from documents, interviews, and direct observations. The result of this research is a custome database design in the ERD (Entity Relationship Diagram) and the REA diagram those which are adapted to the need of data and accounting information in Werkudara Nirwana Sakti Co. Ltd. Keywords: Resource-Event-Agent (REA), Framework for The Application of Systems Technique (FAST), PIECES, Accounting Information System, Database
Financial Stress-Test of the Palm Oil Industry: Bankruptcy Prediction Using the Modified Altman Z-Score During the Downturn Phase Polii, Harke Revo Leonard; Kainde, Sandra J.R.; Pangemanan, Rifal Richard
Economics and Digital Business Review Vol. 7 No. 1 (2026)
Publisher : STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/ecotal.v7i1.3605

Abstract

This study aims to predict the bankruptcy potential of Plantation Sub-Sector companies listed on the Indonesia Stock Exchange (IDX) during the critical downturn cycle of 2017-2019. This period serves as a stress-test window following the commodity boom. Employing a descriptive quantitative approach, the research analyzes secondary data from 10 companies selected through purposive sampling. The primary analytical tool is the Modified Altman Z-Score model. The results indicate severe financial distress within the sector due to price volatility and aggressive downstreaming policies. Specifically, out of the 10 sampled companies, only 1 company was classified as "Healthy" (Z > 2.60), 1 company was identified as "Vulnerable" or in the grey area (1.10 < Z < 2.60), and 8 companies were predicted to be "Bankrupt" (Z < 1.10). These empirical findings suggest a critical vulnerability in the plantation sector, highlighting an urgent need for financial restructuring and strategic management improvements to navigate post-boom challenges and ensure long-term sustainability. Keywords: Bankruptcy Prediction, Modified Altman Z-Score, Plantation Sub-Sector, Financial Distress.
Co-Authors Karinda, Aldo Franco Pangemanan, Rifal Richard Sandra J.R. Kainde