p-Index From 2021 - 2026
0.408
P-Index
This Author published in this journals
All Journal E-Jurnal Akuntansi
Machmudin Eka Prasetya
Unknown Affiliation

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

Found 2 Documents
Search

Accounting Information System of Distributor Company: Controls That Should Be Taken Into Account (Case Study of Pt. S) Vania Nita; Machmudin Eka Prasetya
E-Jurnal Akuntansi Vol. 35 No. 8 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2025.v35.i08.p06

Abstract

The effectiveness of internal control in the accounting information system of a mid-sized distribution company remains an underexplored topic in research. Using the template analysis method, a case study was conducted at a mid-sized distribution company. Various issues and fraudulent activities were identified within the company. This study aims to uncover the root causes by analyzing the internal control of the company’s revenue and expenditure cycles using the COSO Framework. The study also examines the impact of internal control weaknesses in the context of the Fraud Hexagon. The research finds that there is a general lack of implementation of internal control within the accounting information system, which triggers various fraud motivations. The company needs to optimize the use of the Distribution Management System in its daily operations, especially in bookkeeping. This study contributes to the literature by emphasizing the importance of implementing internal control in accounting information systems in distribution companies.
Designing Project Overhead Cost Attribution Calculation Module to Enhance Capital Expenditure Control (Case Study: PT G) Ide Dia Selly; Machmudin Eka Prasetya
E-Jurnal Akuntansi Vol. 35 No. 7 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2025.v35.i07.p06

Abstract

Effective capital expenditure (capex) management in fixed asset investments, such as natural gas infrastructure projects, is essential to ensure investment feasibility. A component of capex is project overhead cost, which represent indirect expenses not directly linked to specific products or services and tend to increase as construction projects progress. This research addresses challenges faced by PT G, a national energy company, in allocating project overhead cost to ongoing projects using the SAP ERP system. The system only supports proportional cost allocation and lacks an integrated calculation method. Consequently, PT G relies on spreadsheets to manually calculate cost’s proportional allocations, based on project progress data from its project management information system (PMIS). This disconnected process results in redundancy, inadequate control over capital expenditure, and introduces risks such as human error, inconsistent results across users, and budget overruns. The aim of this study is to design an integrated construction overhead cost allocation module that utilizes real-time project progress data within PT G’s web-based project management system. The module is developed using the Object-Oriented Analysis and Design (OOAD) approach to ensure structured documentation and scalability. The findings show that the proposed module improves capex control by automating calculations, providing up-to-date information on realized spending and remaining budget limits, and enhancing data reliability and accountability through features such as activity logs and calculation logs. This integration reduces dependency on manual processes, streamlines workflows, and supports more accurate, transparent, and efficient financial management in infrastructure projects.