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All Journal JURNAL AKADEMIK EKONOMI DAN MANAJEMEN Jurnal Ilmu Ekonomi dan Bisnis
Gloria Sthefany
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Analisis Konsistensi Laporan Neraca pada Laporan Keuangan Pemerintahan Kota Medan 2020-2023 Agape Anjumarito Panjaitan; Gloria Sthefany; Muhammad Rizal
JURNAL AKADEMIK EKONOMI DAN MANAJEMEN Vol. 2 No. 1 (2025): JURNAL AKADEMIK EKONOMI DAN MANAJEMEN 
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jaem.v2i1.4207

Abstract

Consistency in the presentation of financial statements is an important factor to ensure transparency, accountability and comparability of information in the long term. Consistency ensures that the final financial statements are reliable, relevant and comparable. This principle is based on uniform recording procedures in recording similar transactions in a standardized way, so as to maintain accurate and informative financial records.This study aims to analyze the consistency of the balance sheet report in the Medan City Government Financial Report during the 2020-2023 period. The research method used is documentation analysis of the balance sheet reports from 2020 to 2023 with year-to-year comparison techniques and evaluation of the variability of recording assets, liabilities, and equity. In addition, a qualitative approach through interviews with relevant parties is used to understand the factors that influence reporting consistency. The results show that there is variability in the presentation of balance sheet reports that can be caused by changes in accounting policies, the application of Government Accounting Standards (SAP), and administrative factors. Therefore, a stricter application of accounting standards is needed to maintain the consistency and quality of financial statements.
Analisis Komponen dan Model dalam Pengembangan Sistem Informasi Akuntansi Grace Putri Johana; Gloria Sthefany; Maria Grace Pane; Esa Setiana
Jurnal Ilmu Ekonomi dan Bisnis Vol 3 No 2 (2025): Oktober, Jurnal Ilmu Ekonomi dan Bisnis
Publisher : Perkumpulan Konsultan Manajemen Pendidikan Indonesia (PKMPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65510/jieb.v3i2.190

Abstract

This study discusses the urgency of developing an Accounting Information System (AIS) in the face of modern business dynamics that demand speed, accuracy, and transparency of financial information. AIS plays an important role in providing relevant data for managerial decision-making, while maintaining the trust of external parties. However, technological developments, regulatory changes, and business complexity mean that outdated systems risk losing their relevance. This study uses a qualitative descriptive approach based on literature review with content analysis techniques on books, journals, and academic publications. The focus of the study includes the urgency of MIS development, key components to consider (needs analysis, database design, integration, security, automation, reporting, and evaluation), development models (Waterfall, Iterative, and Spiral), and evaluation stages to ensure the system meets organizational needs. The results of the study show that MIS development contributes significantly to improving the efficiency, effectiveness, and competitiveness of companies. Continuous evaluation is a key factor in maintaining the relevance of the system to technological developments and business needs. Thus, planned and structured MIS development is not only a technical solution but also a business strategy that supports organizational sustainability.
Co-Authors Agape Anjumarito Panjaitan Esa Setiana Grace Putri Johana Maria Grace Pane