Article Per Year (5 Year)
p-Index From 2021 - 2026
0.444
P-Index
This Author published in this journals
All Journal Jurnal Ilmu Ekonomi dan Bisnis Jurnal At-Tanmiyah Ekonomi dan Bisnis Islam
Cantika Marcelly Pardosi
Universitas Negeri Medan
Economics, Econometrics & Finance

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

Found 2 Documents
Search

 1 
Evaluasi Kebijakan Keamanan Siber terhadap Privasi Data Pengguna SIA Digital : Studi Literatur Alifiya Husna; Cantika Marcelly Pardosi; Yohana Sembiring
Jurnal Ilmu Ekonomi dan Bisnis Vol 3 No 1 (2025): April
Publisher : Perkumpulan Konsultan Manajemen Pendidikan Indonesia (PKMPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65510/jieb.v3i1.185

Abstract

This study aims to evaluate cybersecurity policies on user data privacy in digital Accounting Information Systems (AIS) through a literature review method. This article uses a literature review from international and national journals over the past 10 years (2015–2025). Data was obtained through Google Scholar and other academic databases using the keywords cybersecurity, accounting information system, and privacy. Of the 45 articles identified, 12 articles were selected as samples for qualitative analysis. The results show that cybersecurity policies play a significant role in maintaining the privacy of digital AIS user data, but still face challenges in terms of user awareness, resource limitations, and regulatory implementation. The main recommendations are strengthening regulations, implementing the latest security technologies, and improving user digital literacy.
SISTEM AKUNTANSI BIAYA PADA PERUSAHAAN MANUFAKTUR Cantika Marcelly Pardosi; Yohana Sembiring; Alfiya Husna
At-Tanmiyah Jurnal Ekonomi dan Bisnis Islam Vol 3 No 2 (2024): Desember. At-Tanmiyah: Jurnal Ekonomi dan Binis Islam
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Islam (STEBIS) Al-Ulum

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The cost accounting system is a series of procedures used to record, classify, process, and report production costs so that companies obtain accurate and relevant cost information. This paper discusses the fundamental concepts of a cost accounting system, including its objectives, functions, elements, procedural networks, and the importance of internal control within the cost-processing cycle. The discussion covers the functions involved—such as production, warehousing, accounting, and sales—as well as the documents and accounting records used, including production orders, material requisition forms, time cards, cost sheets, and product cost cards. Furthermore, the paper explains the cost-recording process starting from data collection, cost classification, cost processing using methods such as job order costing, process costing, activity-based costing, and standard costing, to the preparation of management reports. Modern aspects of cost accounting systems related to risks such as recording errors, fraud, and data loss are also discussed, along with control measures including authorization, verification, the use of technology, and system security. The implementation of a cost accounting system is illustrated through a case study of a food manufacturing company, showing the flow of costs from raw material purchases, labor usage, and overhead costs to production completion and product sales. Overall, the cost accounting system plays a critical role in supporting operational efficiency, cost control, and managerial decision-making. Keywords: Cost accounting system, production cost, internal control, accounting documents, production process, cost of production, accounting information system.
Co-Authors Alfiya Husna Alifiya Husna Yohana Sembiring