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The Role of Human Resources in the Information System for the General Plan of Procurement and Non-Tender Procurement at the Binjai Mayor's Office Irna Permata Sari; Andri Soemitra
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 3 No. 2 (2022): April
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v3i2.557

Abstract

Procurement of competitive goods/services has a great response to the country's economy. In particular, within the fiscal policy framework, the procurement of goods/services aims to move the economy, increase employment, increase foreign power, and increase economic growth. The flow of the mechanism for the procurement of state goods/services will be more effective and efficient. Presidential Regulation No. 16 of 2018 requires a mechanism for the procurement of government goods/services based on a digital system. In implementation, it is necessary to look at the role of human resources (HR) in implementing SiRUP and non-tender procurement, especially in the procurement of goods and services for the regional secretariat in the city of Binjai. The research method was carried out by means of interviews and direct observation in the procurement of goods/services section of the secretariat of the mayor of Binjai. While the procurement services for the secretariat of the mayor of Binjai have started to operate but are still in the minimal category in implementation, operators/employees (HR) do not really understand how to run SIRUP because there is very little socialization and training on the implementation of SIRUP, especially in the implementation of e-Procurement and the lack of technical guidance and assistance. in the implementation of SIRUP in the procurement of goods/services.
Analysis of the Influence of Behavioral Aspects on Accounting Information Systems (Case Study at PT. Mandiri Tunas Finance Bengkulu City Branch) Emilda Sulastri
Journal of Indonesian Management Vol. 1 No. 2 (2021): June
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/jim.v1i2.136

Abstract

The purpose of this study was to analyze the behavioral aspects of the accounting information system at Pt. Mandiri Tunas Finance Bengkulu branch is a service company engaged in banking, especially in the automotive financing sector.The purpose of this study was to analyze the behavioral aspects of the accounting information system at Pt. Mandiri Tunas Finance Bengkulu branch is a service company engaged in banking, especially in the automotive financing sector.From hypothesis testing, it is found that behavioral aspects (behavior, motivation, perception) have no significant effect on the accounting information system run by the company.In this study, attitudes have no significant effect on the accounting information system because employees do their work in accordance with applicable rules so that behavior is classified as good. Motivation also has no significant effect on accounting information systems. This shows that the company''s management has motivated employees in the form of rewards or moral support. Perception also has no significant effect on the existing accounting information system at Pt. Mandiri Tunas Finance Bengkulu branch. This is because the way of thinking, tasks and work done by employees is good.
Cash Receipt Accounting Information System at Military Court I-02 Medan in 2021 Teti Tri Astuti Jusasni; Rahmat Daim Harahap
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 3 No. 3 (2022): Juli
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v3i3.620

Abstract

Every agency definitely needs an accounting information system that has been well planned and supervised, to control financial receipts. With the information system, the goals of an agency can be achieved. This study aims to analyze the effectiveness of the application of cash receipts accounting information systems in the context of financial planning and control at the military court I-02 Medan. The data used is qualitative data. The method used in this research is descriptive analysis method. The results showed that the cash receipts accounting information system for financial planning and control at the military court I-02 Medan was adequate because it was appropriate and fulfilled the basic elements of an accounting information system, namely human resources, equipment, forms/documents, records, procedures and reports, and has complied with procedures in internal control. Therefore, until now the cash receipts accounting information system at the Military Court I-02 Medan can run effectively.
Cash Expenditure Accounting Information System at PT PP Presisi Tbk Inkis Sumatra Toll Project Alif Lailasari Saragih; Rahmat Daim Harahap
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 3 No. 3 (2022): Juli
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v3i3.630

Abstract

Every activity requires funds in the form of cash. Cash is important in every transaction. This study aims to find out how the cash disbursements accounting information system is currently running at PT PP Presisi Tbk Inkis Sumatra Toll Project to find out whether the cash disbursement information system has been running effectively. The research method used in this paper uses qualitative methods, data collection techniques used are observation, interviews, and documentation. The data analysis method used is descriptive method. The results showed that the cash disbursement accounting information system at PT PP Presisi Tbk - Inkis Sumatra Toll Project was adequate because it was appropriate and fulfilled the basic elements of the accounting information system. running effectively..
Analysis Of Accounting Information System at PT. Jasaraharja Putera Branch of Bengkulu Faizal Rekon Sirnandi; Ida Anggriani; Zahrah Indah Ferina
Journal of Indonesian Management Vol. 1 No. 3 (2021): SEPTEMBER
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/jim.v1i3.166

Abstract

The purpose of this study to analyze the accounting information system at PT. Jasaraharja (Putera) Bengkulu Branch in accordance with SAK ETAP in 2020. This type of research is descriptive. Data collection techniques using interviews and observation. The analytical method used in this study is a comparative method, which is to compare the recognition of income and expenses by PT. Jasaraharja (Putera) Bengkulu Branch which has been applied and compared to revenue and expense recognition in accordance with SAK ETAP no. 11 of 2009. The results showed that the recognition of income from demand deposits, administrative income of PT. Jasaraharja (Putera) Bengkulu Branch is still not in accordance with SAK ETAP regulations because the method used tends to be on a cash basis, because based on SAK ETAP revenue recognition must use an accrual basis. Recognition of expenses on PT. Jasaraharja (Putera) Bengkulu Branch has complied with SAK ETAP because expenses are recognized on an accrual basis and are recognized at the end of the period, all expenses incurred in PT. Jasaraharja (Putera) Bengkulu Branch has been included in the income statement for each period. There is a discrepancy between the revenue recognition between PT. Jasaraharja (Putera) Bengkulu Branch with SAK ETAP and the suitability between the recognition of expenses between PT. Jasaraharja (Putera) Bengkulu Branch with SAK ETAP.
Implementation of the Personnel Management Information System (SIMPEG) at the Ministry of Religion of North Sumatra Province Fathur Rahman; Andri Soemitra
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 3 No. 3 (2022): Juli
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v3i3.645

Abstract

Describing the activities of adopting and implementing Information Communication and Technology (ICT) as a tangible manifestation of renewal in the government environment is the purpose of this research. This is also a form of evidence of changes and standardization of each employee, especially related to prime play. One of its manifestations is the North Sumatra Provincial Government's initiative to implement the Personnel Management Information System (SIMPEG) at the Ministry of Religion of North Sumatra Province. This study uses a descriptive qualitative approach by integrating primary and secondary data in order to analyze more deeply the implementation of SIMPEG. Therefore, as a recommendation is the need to increase the capacity of human resources through education and training including operational policies, budgets and network facilities.
The Effect of Information Technology and Understanding of Government Accounting Standards on the Quality of Financial Reports at the Marine and Fishery Services Bengkulu Province Tia Suriyenti Putri; Oni Yulianti; Herlin Herlin
Journal of Indonesian Management Vol. 1 No. 4 (2021): December
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/jim.v1i4.315

Abstract

The purpose of this study was to examine the effect of information technology and understanding of Government Accounting Standards on the quality of financial reports at the Bengkulu Province Marine and Fisheries Service. The sampling procedure used in this study is non-probability with purposive sampling technique, namely employees related to financial statements. Based on these criteria, the sample in this study was 30 employees at the Bengkulu Province Marine and Fisheries Service. Data collection methods using questionnaires and data analysis used is multiple linear regression, coefficient of determination and hypothesis testing. The regression results show a positive influence between information technology and understanding of Government Accounting Standards on the quality of financial reports at the Bengkulu Province Marine and Fisheries Service because the regression direction has a positive direction, namely Y = 2.062 + 0.436X1 + 0.670X2 + 5,504. Information technology has a significant effect on the quality of financial reports at the Bengkulu Province Marine and Fisheries Service, because the significant value of 0.005 is smaller than 0.05. Understanding of Government Accounting Standards has a significant influence on the quality of financial reports at the Bengkulu Province Marine and Fisheries Service because the significant value of 0.000 is smaller than 0.05. Information technology and understanding of Government Accounting Standards jointly have a significant effect on the quality of financial reports at the Bengkulu Province Marine and Fisheries Service because the significant value of 0.000 is smaller than 0.05. The coefficient of determination of R square is 0.603. This means that information technology and understanding of Government Accounting Standards affect the quality of financial reports by 60.3% while the rest (100-60.3% = 43.3%) is influenced by other causal factors not examined in this study..
Analysis of the Role of Payroll Accounting Information Systems in Supporting the Effectiveness of Internal Controls at Regional Water Company TIRTANADI North Sumatra Dewi Sartika Nasution; Saparuddin Siregar
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 3 No. 4 (2022): Oktober
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v3i4.856

Abstract

Payroll accounting system is a system that was formed to secure the problem of paying salaries in a company. A good system will create effective company internal controls so as to reduce fraud in the company. The purpose of this literature is to analyze the role of payroll accounting information systems in supporting the effectiveness of internal control at PDAM Tirtanadi, North Sumatra. This literature is a field research using a qualitative descriptive method. The type of data used by the author in this research is qualitative data, in the form of non-numeric data obtained from interviews and observations. The author uses the origin of the data in this article which was obtained by referring to primary data sources in the form of literature studies. The data analysis technique used by the author in this research is to use descriptive analysis techniques. The procedures applied in the payroll system already look quite good, each procedure is always corrected for correctness and suitability before proceeding to the next payroll step. The documents used are also complete to support the effectiveness of the payroll system at PDAM Tirtanadi, this can be seen from the computerized payroll system
Analysis of Merchandise Inventory Accounting Information System at PT Konimex Bengkulu City Likhatus Sakdah; Yun Fitriano; Abdul Rahman
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 3 No. 4 (2022): Oktober
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v3i4.951

Abstract

The company PT Konimex Bengkulu City is one of the companies engaged in the distribution of food, vitamins, medicines and medical devices, especially in the Bengkulu City area. In the face of competitive competition, the company must improve the company's performance, through increasing the marketing of merchandise inventory to strengthen and improve the company's competitiveness. The purpose of this study was to determine the accounting information system for merchandise inventory at PT Konimex Bengkulu City based on the latest stock of goods in the merchandise warehouse. This type of research uses a qualitative approach, which is presented in a descriptive form that is not in the form of numbers and supports quantitative data as information, data collection methods are observation, interviews and documentation. In accounting there are several methods, namely FIFO, LIFO and Average. The results of this study found that the accounting information system for merchandise inventory at PT Konimex Bengkulu City uses the FIFO method where this method is used by manufacturing-based companies. PT Konimex Kota Bengkulu uses the FIFO method analysis because this company sells products that have an expiration date such as vitamins, food, and medicines.
Analysis of Accounting Information Systems of Cash Receiving and Disbursement At The National Amil Zakat Body Of North Sumatra Province Sri Sudiarti; Arnida Wahyuni Lubis; Dimas Rizatia Gumelar
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 4 No. 4 (2023): Oktober
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v4i4.1413

Abstract

Cash is the most liquid asset and prone to theft or fraud, so a good cash receipts and disbursement accounting information system is needed so that the company's financial reports can be trusted. . Therefore, every company must develop an accounting information system for cash receipts and disbursements so that the company does not lag behind which will cause losses for the company itself. This study aims to determine the implementation of the cash receipts and disbursement accounting information system at the National Amil Zakat Board of North Sumatra Province and to determine the problems in implementing the cash receipts and disbursement accounting information system. This type of research is descriptive qualitative research. The type of data used in this study is a type of qualitative data, with data collection techniques carried out using documentation and interviews. The results of this study indicate that the application of the cash receipts and disbursement accounting information system carried out at the Amil Zakat Board of North Sumatra Province has been able to support daily operational activities. The problems in implementing the cash receipts and disbursement accounting information system at the National Amil Zakat Agency for North Sumatra Province, namely; Inadequate components of the accounting information system, such as documents related to cash receipts and disbursements, cash receipts and cash disbursement accounting information systems that are not yet fully computerized and there is still a merger of treasurer and finance functions.

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