Article Per Year (5 Year)
p-Index From 2020 - 2025
0.408
P-Index
This Author published in this journals
All Journal Jurnal Review Pendidikan dan Pengajaran (JRPP) Journal of Management Accounting, Tax and Production
Purba, Ledi Marina
Unknown Affiliation
Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences Other

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
Tantangan dan Strategi Implementasi Sistem Akuntansi Pemerintah Berbasis Akrual di Pemerintah Pusat dan Daerah Matondang, Khairani Alawiyah; Saskia, Ainun; Marpaung, Khairunnisa Br; Purba, Ledi Marina; Sirait, Kevin Daniel
Journal of Management Accounting, Tax and Production Vol 3, No 1 (2025): Maret 2025
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/mantap.v3i1.5750

Abstract

Salah satu komponen reformasi keuangan negara Indonesia yang berupaya meningkatkan akuntabilitas dan keterbukaan dalam pengelolaan keuangan pemerintah adalah penerapan sistem akuntansi berbasis akrual. Dalam makalah ini, kesulitan dan solusi penerapan sistem akuntansi berbasis akrual di pemerintah pusat dan daerah dikaji. Studi dokumen, wawancara mendalam, dan observasi merupakan beberapa metode pengumpulan informasi yang digunakan dalam strategi penelitian kualitatif ini. Berdasarkan temuan penelitian, kendala terbesar penerapan sistem ini adalah kurangnya infrastruktur teknologi informasi, kekurangan sumber daya manusia, regulasi yang rumit, dan penolakan terhadap perubahan. Peningkatan kompetensi sumber daya manusia melalui pelatihan dan sertifikasi, penguatan sistem informasi dan infrastruktur teknologi, koordinasi regulasi pemerintah pusat dan daerah, peningkatan dedikasi pimpinan daerah, dan penilaian rutin terhadap implementasi sistem merupakan beberapa strategi utama yang disarankan untuk mengatasi masalah tersebut. Dengan menerapkan taktik ini, diharapkan akuntansi berbasis akrual dapat berfungsi lebih efisien dan mendorong tata kelola yang baik.
THE INFLUENCE OF THE APPLICATION OF INFORMATION TECHNOLOGY ON THE OLD KITCHEN CULINARY BUSINESS Meriza, Mica Siar; Daole, Adel Syesaria Agustina; Selpiana, Selpiana; Purba, Ledi Marina; Purba, Ellyka Evitasari
Jurnal Review Pendidikan dan Pengajaran Vol. 8 No. 2 (2025): Volume 8 No. 2 Tahun 2025
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jrpp.v8i2.43362

Abstract

This study aims to analyze the effect of information technology implementation on the culinary business Dapur Lama. Dapur Lama, which was founded in October 2023 by Suci Sartika, has experienced significant development thanks to the use of information technology. Through in-depth interviews, this study identified various technologies implemented, such as digital cashier systems, social media, and online ordering applications, as well as their impact on operational efficiency, increasing the number of customers, and service quality. The results of the interviews showed that the implementation of information technology not only improves operational efficiency, but also expands market reach and increases customer satisfaction. Although there are challenges in managing technology and content consistency, the benefits obtained are much greater. This study concludes that information technology plays an important role in the development of culinary businesses in the future and provides recommendations for other business actors to gradually implement relevant technology
Co-Authors Daole, Adel Syesaria Agustina Marpaung, Khairunnisa Br Matondang, Khairani Alawiyah Meriza, Mica Siar Purba, Ellyka Evitasari Saskia, Ainun Selpiana, Selpiana Sirait, Kevin Daniel