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All Journal Jurnal Ilmu Sosial, Pendidikan Dan Humaniora Jurnal Ilmu Ekonomi dan Bisnis
Bolivia Renata Sianipar
Unknown Affiliation
Humanities Economics, Econometrics & Finance Education Social Sciences

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Menegakkan Prinsip Keadilan dan Kejujuran dalam Demokrasi : Berani Tolak Politik Uang Merlindang Simamora; Bolivia Renata Sianipar; Balqis Zhofayra Alya; Raihan Ananda Azma; Jennifer Olivia Annisa Putri; Hairunisa Astari; Jelvan Andi Putra Lase; Taufiq Ramadhan
JISPENDIORA Jurnal Ilmu Sosial Pendidikan Dan Humaniora Vol. 4 No. 2 (2025): Agustus: Jurnal Ilmu Sosial, Pendidikan Dan Humaniora (JISPENDIORA)
Publisher : Badan Penerbit STIEPARI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/jispendiora.v4i2.2315

Abstract

A healthy democracy must be based on the principles of justice and honesty, especially in the implementation of elections as a form of public participation. However, money politics remains a major issue in Indonesia’s 2024 regional elections (Pilkada), threatening the integrity of democracy. This study employs a qualitative descriptive approach with literature review and secondary data analysis from official reports and surveys to describe the dynamics of money politics and evaluate its handling. The findings reveal various forms of money politics, including cash distribution, goods, and digital transfers aimed at influencing voters. The main causes include low political awareness, permissive culture, and weak supervision and law enforcement. The study emphasizes the importance of synergy between strict regulations, effective monitoring by Bawaslu, voter education, and active public participation to eradicate money politics and realize clean and democratic elections.
Analisis Kebutuhan Sistem Informasi Akuntansi dalam Mendukung Implementasi PSAK 72 tentang Pendapatan dari Kontrak dengan Pelanggan : Studi Kasus pada PT GoTo Gojek Tokopedia Tbk Merlindang Simamora; Bolivia Renata Sianipar
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.v3i2.194

Abstract

The implementation of PSAK 72 on Revenue from Contracts with Customers poses challenges for e-commerce firms with complex revenue streams. This study analyzes the functional requirements of Accounting Information Systems (AIS) to support PSAK 72 at PT GoTo Gojek Tokopedia Tbk. A qualitative case study approach was applied using secondary data from annual reports, prospectuses, and financial statement notes for 2019–2022. The results indicate three main AIS requirements: real-time integration with operational systems, a special module for transaction price allocation and variable considerations, and a flexible rule-based engine for revenue recognition. The challenges include massive transaction volumes, multi-service complexity, and dynamic business models. The study concludes that compliance with PSAK 72 requires transforming AIS from a conventional recording tool into an intelligent and integrated technological ecosystem.
Co-Authors Balqis Zhofayra Alya Hairunisa Astari Jelvan Andi Putra Lase Jennifer Olivia Annisa Putri Merlindang Simamora Raihan Ananda Azma Taufiq Ramadhan