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Andika Kurniawan
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INDONESIA
NERACA : JURNAL AKUNTANSI TERAPAN
Published by Institut Ilmu Sosial dan Manajemen STIAMI
ISSN : -     EISSN : 27151212     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Neraca : Jurnal Akuntansi Terapan Institut STIAMI menitik beratkan pada penelitian Akuntansi terapan. Tema tema yang bisa dimuat dalam Neraca : Jurnal Akuntansi Terapan meliputi aspek aspek yang terkait dengan Akuntansi secara luas. 1. Pelaporan Keuangan 2. Akuntansi Biaya 3. Akuntansi Manajemen 4. Akuntansi Syariah 5 .Perbankan Syariah 6. Akuntansi Perpajakan 7. System Informasi Akuntansi 8. Akuntansi untuk Usaha Kecil dan Menengah (UMKM)
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 3 Documents
 1 
Search results for , issue "Vol. 6 No. 1: Oktober 2024" : 3 Documents clear
Evaluasi Pemberlakuan Sistem Aplikasi Keuangan Tingkat Instansi Dalam Rangka Mendukung Pertanggungjawaban Keuangan Di Satuan Kerja Perwakilan Republik Indonesia Di Luar Negeri-Kementerian Luar Negeri Republik Indonesia Hilda, Hilda; Cholik, M. Agus
Neraca : Jurnal Akuntansi Terapan Vol. 6 No. 1: Oktober 2024
Publisher : Institut Ilmu Sosial dan Manajemen Stiami

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/neraca.v6i1.4296

Abstract

This study aims to analyze and evaluate the implementation of the SAKTI application, identify inhibiting factors, and assess the efforts made to overcome these obstacles and improve the SAKTI system in relation to its implementation in Indonesian Representative Offices abroad under the Ministry of Foreign Affairs. The evaluation employs the Human-Organization-Technology Fit (HOT-Fit) Model, which assesses the human, organizational, and technological aspects of information system implementation. This research utilized a qualitative research method. Data was collected through interviews, observations, and document reviews. Qualitative data analysis was conducted following the method described by Miles and Huberman. This study highlights the contributions of human and organizational factors in enhancing the implementation of SAKTI for the preparation of agency-level financial statements. The findings reveal that the SAKTI application is effective in supporting government accounting and simplifying the financial reporting process at Indonesian Representative Offices abroad under the Ministry of Foreign Affairs.
Peran Artificial Intelligence dan Blockchain dalam Meningkatkan Cybersecurity pada Proses Akuntansi Andrayanti, Iin; Rahmadi, Heksawan; Widyasari, Sri Susanti; Ambarwati, Ambarwati
Neraca : Jurnal Akuntansi Terapan Vol. 6 No. 1: Oktober 2024
Publisher : Institut Ilmu Sosial dan Manajemen Stiami

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/neraca.v6i1.4453

Abstract

Accounting has undergone significant transformation with the adoption of cutting-edge technologies, including Artificial Intelligence (AI), Cybersecurity, and Blockchain. In the contemporary technological landscape, the integration of artificial intelligence (AI), cybersecurity measures, and blockchain technology has emerged as an important development in accounting. The emergence of AI has revolutionised traditional accounting practices by enhancing data processing capabilities and enabling real-time analysis. Through machine learning algorithms, AI can identify patterns and anomalies in financial data, thereby improving accuracy and efficiency while minimising human error. These technological advancements not only streamline operations but also help in predictive analysis, thereby enabling accountants to make informed decisions based on comprehensive data interpretation. In integration with AI, Blockchain guarantees data accuracy and real-time access, allowing auditors to use verified information effectively. The combination of AI and IoT (Internet of Things) and Blockchain accelerates audit procedures, including substantive tests, and enables automated testing of all data, increasing audit efficiency and effectiveness (Kurniawan et al., 2020). In this context, this research will discuss the role and implications of these technologies in improving efficiency, transparency, and security in accounting practices. Organisational culture and industry-specific differences play an important role in shaping technology adoption strategies. The study provides recommendations for corporate firms in Jakarta, emphasising the importance of data security, change management, and skills development. In addition, this study also suggests future research to explore the long-term impact of technology adoption and new technologies in accounting practices. This research contributes to the growing discourse on technology-based transformation in accounting and offers actionable insights for multinational companies operating in a dynamic business environment.
Evaluasi Kebijakan Penggunaan Aplikasi Sakti Pada Direktorat Jenderal Perbendaharaan Dalam Rangka Meningkatan Kualitas Laporan Keuangan Punarto, Novang Tendy; Irawan, Bambang
Neraca : Jurnal Akuntansi Terapan Vol. 6 No. 1: Oktober 2024
Publisher : Institut Ilmu Sosial dan Manajemen Stiami

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/neraca.v6i1.4295

Abstract

This research aims to evaluate the policy of using the SAKTI Application (Sistem Aplikasi Keuangan Tingkat Instansi) at the Head Office of the Directorate General of Treasury in an effort to improve the quality of financial reports. Accurate and high-quality financial reports are an essential component in realizing accountability and transparency in state financial management. The Sakti Application is expected to help minimize errors and inconsistencies in financial reporting by providing an integrated system, data validation, audit trails, and process standardization. This research uses a qualitative method by collecting data through in-depth interviews with key stakeholders, field observations, and documentation studies. The evaluation is carried out using criteria developed by William N. Dunn (2021:610), including effectiveness, efficiency, adequacy, equity, responsiveness, and policy appropriateness. Based on the research results, it shows that the policy of using the Sakti Application has met the criteria of effectiveness, efficiency, adequacy, equity, responsiveness, and policy appropriateness and has made a positive contribution to improving the quality of financial reports, but there are still obstacles that need to be resolved. The proposed suggestions include improving IT infrastructure, providing complaint facilities, continuous training, and enhancing data security.

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