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All Journal Journal Of Business, Finance, and Economics (JBFE) Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi
I. B. Ketut Bayangkara
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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ERP sebagai Pilar Sistem Pengendalian Manajemen: Menganalisis Dampak pada Efisiensi dan Akuntabilitas Perusahaan Febi Theresia Immanuel; I. B. Ketut Bayangkara
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 3 No. 3 (2025): September : Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/anggaran.v3i3.1686

Abstract

Enterprise Resource Planning (ERP) systems have become the operational backbone of many modern companies, not only as a data integration tool but also as a crucial pillar in management control systems (MCS). This study aims to comprehensively analyze the impact of ERP implementation on operational efficiency and corporate accountability. Using a qualitative approach through literature study and case review, this study explores how ERP facilitates real-time and integrated information flow, which in turn improves managerial decision-making capabilities, resource optimization, and increased transparency and accountability at various levels of the organization. The results show that ERP contributes significantly to increased efficiency through process standardization and reduced redundancy, and strengthens accountability by providing clear audit trails and reliable data. However, the success of the implementation is highly dependent on factors such as top management support, adequate employee training, and alignment with business strategy.
Analisis Pengungkapan Global Reporting Initiative Standard (GRI Standard) pada Laporan Keberlanjutan Perusahaan yang Bergerak pada Sektor Pertambangan yang Terdaftar pada Asia Sustainability Reporting Rating (Asrrat) Tahun 2024 Syahna Shinta Yunari; I. B. Ketut Bayangkara
Journal Of Business, Finance, and Economics (JBFE) Vol 6 No 1 (2025): Juni : Journal Of Business, Finance, and Economics (JBFE)
Publisher : Universitas Veteran Bangun Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32585/jbfe.v6i1.6562

Abstract

Sustainability reports are very important because they show that a company is not only focused on increasing company profits but also shows the company's commitment to the environment. The purpose of this study is to analyze the reporting of mining companies' social responsibility through the disclosure of GRI Standards in the sustainability report for the period 2022-2023. This study uses a purposive sampling technique in data collection by obtaining a sample of 3 companies. The data analysis technique used in this study is to give points to each GRI standard disclosed.
Co-Authors Febi Theresia Immanuel Syahna Shinta Yunari