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All Journal Jurnal Media Akademik (JMA) Escalate : Economics and Business Journal
Ali Hasan Mustofa
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Religion Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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TRANSFORMASI DIGITAL DAN PENERAPAN DECISION SUPPORT SYSTEM (DSS) BERBASIS DATABASE MANAGEMENT SYSTEM (DBMS) Rahayu Ning Tias; Aida Rizki Khoirunnisa; Verika Chika Desviana; Liestia Umayanti; Gista Nova Yusmawanda; Vely Kamahayani; Jeihan Rachma Fadhillah; Anisa Rahma Saputri; Ali Hasan Mustofa
Jurnal Media Akademik (JMA) Vol. 3 No. 12 (2025): JURNAL MEDIA AKADEMIK Edisi Desember
Publisher : PT. Media Akademik Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62281/evjfs009

Abstract

Penelitian ini membahas transformasi digital dan penerapan Decision Support System (DSS) berbasis Database Management System (DBMS) sebagai bagian dari pengembangan sistem informasi manajemen pada UMKM Tahu Pak Fuad yang sebelumnya menjalankan proses bisnis secara manual dan tidak terintegrasi. Transformasi ini meliputi digitalisasi pencatatan transaksi, pengelolaan bahan baku, proses produksi, serta data pemasaran, yang bertujuan meningkatkan akurasi informasi dan efektivitas operasional. Tujuan penelitian ini adalah menjelaskan kondisi proses bisnis sebelum digitalisasi, menganalisis kontribusi DBMS dan DSS dalam penyelesaian permasalahan operasional, serta menilai perubahan efektivitas bisnis setelah penerapan sistem digital. Metode penelitian yang digunakan adalah deskriptif kualitatif melalui observasi, wawancara, dan analisis alur proses sebelum dan sesudah digitalisasi. Hasil penelitian menunjukkan bahwa penerapan sistem informasi manajemen berbasis DBMS dan DSS memberikan peningkatan signifikan dalam kecepatan akses data, integrasi informasi, serta ketepatan pengambilan keputusan. Kesimpulannya, transformasi digital melalui pengembangan DSS mampu meningkatkan efisiensi dan daya saing UMKM, meskipun implementasinya memerlukan peningkatan kompetensi teknologi dan pemeliharaan sistem secara berkelanjutan.
Analysis of the Translation of Foreign Entity Financial Statements Based on PSAK 10 at PT Indofood CBP Sukses Makmur Tbk (ICBP) Ali Hasan Mustofa; Mohamad Narandika; Viko Surya Pratama; Zidni ‘Ali; Endang Kartini Panggiarti; Erni Puji Astutik
Escalate : Economics and Business Journal Vol. 2 No. 01: Behavioral Finance, AI, and the Digital Economy: Pathways to Competitive Advantage
Publisher : Takaza Innovatix Labs Ltd.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61536/escalate.v2i01.449

Abstract

Globalization drives Indonesian firms like PT Indofood CBP Sukses Makmur Tbk (ICBP) to expand abroad, requiring foreign entity financial statement translation for consolidated reporting in IDR, in line with PSAK 10 (IAS 21). This study aims to analyze ICBP's translation practices, exchange rate impacts on financials, and forex risk strategies using a descriptive qualitative case study on ICBP (population); sample from 2023-2024 consolidated statements and notes (secondary data), with documentation review, content/comparative analysis, and numerical simulations. Findings reveal ICBP translates assets/liabilities at closing rates, income at averages, equity at historical rates, routing differences to OCI (2024 gain Rp49 billion vs 2023 loss Rp540 billion); simulations confirm rate shifts affect equity and ratios, with overseas sales at ~31% and natural hedging reducing negative reserves (Rp608 billion in 2024). In conclusion, ICBP complies effectively with standards and manages risks well, but should enhance disclosures and stress testing
Co-Authors Aida Rizki Khoirunnisa Anisa Rahma Saputri Endang Kartini Panggiarti Erni Puji Astutik Gista Nova Yusmawanda Jeihan Rachma Fadhillah Liestia Umayanti Mohamad Narandika Rahayu Ning Tias Vely Kamahayani Verika Chika Desviana Viko Surya Pratama Zidni ‘Ali