Article Per Year (5 Year)
p-Index From 2020 - 2025
0.61
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All Journal International Journal of Finance Research Majority Science Journal Dhana
Amrih, Gilang Ganjar
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Improve the Quality of Business Decision Making with Accounting Analysis Sumiok, Cristofer; Firayani, Firayani; Amrih, Gilang Ganjar; Andi, Andi
Dhana Vol. 2 No. 1 (2025): DHANA-MARCH
Publisher : Pt. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/3h7n8965

Abstract

This study aims to examine the role of accounting analysis in improving the quality of business decision-making through the Systematic Literature Review (SLR) approach. This method was chosen to provide a systematic and comprehensive review of previous studies that discuss the relationship between accounting analysis and business decision-making. The literature was collected from various scientific databases such as Google Scholar, Scopus, and ScienceDirect, focusing on publications in the 2020–2025 time frame and using relevant keywords. From the selection results, 15 scientific articles that met the criteria were analyzed thematically. The results of the study show that accounting analysis, through techniques such as financial ratio analysis, cost analysis, and cash flow analysis, makes a significant contribution to the quality of managerial decisions. Decisions based on accounting data have proven to be more rational, measurable, and able to minimize risks, especially in the aspects of financing, investment, and financial planning. In addition, the use of digital technology in the accounting system also strengthens the effectiveness of the analysis by providing information quickly and in real time. However, this study also identifies implementation challenges, especially in the MSME sector, which still faces obstacles such as low accounting literacy and a recording system that has not been digitized. Therefore, improving human resource competency and digitalizing accounting information systems are the main recommendations for optimizing the role of accounting analysis in making quality and sustainable business decisions.
Analysis of Calculating the Cost of Goods Produced by a Car Body Company Using the Activity-Based Costing Method in Determining Selling Prices (Case Study at PT. XYZ Company) Amrih, Gilang Ganjar; Mulya, Ali Sandy
International Journal of Finance Research Vol. 5 No. 1 (2024): International Journal of Finance Research
Publisher : Training & Research Institute - Jeramba Ilmu Sukses (TRI-JIS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47747/ijfr.v5i1.1698

Abstract

This study aims to determine the application of calculations for determining the cost of production using the Activity Based Costing method at PT. XYZ. Activity Based Costing is a method used to determine production costs per unit based on activities within the company. Data collection techniques through interviews and documentation directly to the research object. The resulting data is data related to determining the cost of production based on the ABC Costing method. The data analysis technique used is the descriptive analysis technique. This analysis is carried out by calculating the company's cost of production. Based on the research carried out, the results obtained are that in determining the cost of production using the Activity Based Costing method there are differences with the traditional method applied by the company. The differences that occur are due to the burden of overhead costs on each product. In the traditional method, overhead costs for each product are only charged to one cost driver, namely the number of units sold. In the Activity Based Costing System, overhead costs for each product are charged to several cost drivers. So that the Activity Based Costing System can allocate activity costs to each product appropriately based on the consumption of each activity and has more efficient and effective unit costs. The implementation of selling price calculations uses a burden rate so that marketing is faster in determining selling prices and can be measured to calculate production costs.
THE ROLE OF ACCOUNTING INFORMATION SYSTEMS IN THE DEVELOPMENT OF ERP IN INDONESIA Amrih, Gilang Ganjar; Maryani, Leni
MSJ : Majority Science Journal Vol. 3 No. 4 (2025): MSJ-November
Publisher : PT. Hafasy Dwi Nawasena

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61942/msj.v3i4.475

Abstract

This study aims to analyse the role of accounting information systems (AIS) in the development and implementation of Enterprise Resource Planning (ERP) in Indonesia using a descriptive empirical approach. Data was obtained from industry reports, government documents, ERP company publications, and recent academic studies. The results show that AIS is a core component in the success of ERP because it supports financial data integration, reporting accuracy, and internal control. Large companies in the manufacturing, finance, and retail sectors have benefited significantly from ERP, while MSMEs and government agencies still face challenges related to digital literacy, human resource readiness, and technological infrastructure. This study concludes that ERP success depends on technological readiness, user competence, and change management strategies. These findings contribute to the digital accounting literature and have practical implications for strengthening digital transformation in Indonesia
Co-Authors Ali Sandy Mulya, Ali Sandy Andi Andi Cristofer Sumiok Firayani, Firayani Maryani, Leni