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Akuntansi: Jurnal Riset Ilmu Akuntansi
Published by Universitas Sains Dan Teknologi Komputer
ISSN : 9617871     EISSN : 2961788X     DOI : 10.55606
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
1 Ekonomi Pembangunan 2 Akuntansi 3 Ekonomi Syariah 4 Perbankan 5 Perpajakan 6 Asuransi Niaga (Kerugian) 7 Notariat 8 Bidang Ekonomi Lain Yang Belum Tercantum 9. Aministrasi Keuangan (Perkantoran, Pajak, Hotel, Logistik, Dll) 10. Manajemen
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 470 Documents
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Penerapan Sistem Informasi Akuntansi Pada Perusahaan Shopee Aya Soraya; Desinta Leba; Irda Agustin Kustiwi
Akuntansi Vol. 3 No. 1 (2024): Maret : Jurnal Riset Ilmu Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v3i1.1457

Abstract

The Implementation of Accounting Information Systems (AIS) has become a crucial foundation for leading e-commerce companies such as Shopee in managing their financial and operational transactions. This paper explores the implementation of AIS at Shopee, outlining its benefits, challenges, and its impact on operational efficiency. Shopee integrates sophisticated accounting systems to manage transactions, inventory, and financial reporting. The use of cutting-edge technology in AIS facilitates process automation, speeds up transaction recording, and enhances data accuracy. The implementation of AIS also enables in-depth real-time analysis, providing essential insights for quick and accurate decision-making. Despite its significant benefits, the implementation of AIS is not without challenges. Managing sensitive data, ensuring information security, and regulatory compliance are crucial aspects that require careful handling. System integration also demands investment in time, resources, and employee training to maximize its potential. Overall, the implementation of AIS at Shopee has opened doors to substantial operational efficiency. Despite facing specific challenges, the use of AIS has solidified Shopee's position as an e-commerce industry leader, enabling sustained innovation, growth, and competitive advantage.
Penerapan SAK EMKM Dalam Penyusunan Laporan Keuangan UD Tirta Surya Chyntia Dewi Nur Oktavia; Rr. Adiati Trihastuti
Akuntansi Vol. 3 No. 1 (2024): Maret : Jurnal Riset Ilmu Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v3i1.1463

Abstract

UD Tirta Surya is an individually owned trading business engaged in refill water. SAK EMKM is one of the financial accounting standards that has been issued by the Financial Accounting Standards Board of the Indonesian Institute of Accountants with the aim of making it easier for business actors, especially MSMEs, to record financial statements. This research was conducted using a qualitative method with a descriptive approach and the data used were primary data and secondary data. The purpose of this research was conducted to determine the recording of financial statements carried out by UD Tirta surya and to determine the application of SAK EMKM in recording UD TIRTA SURYA's financial statements. The results obtained in this study are that UD Tirta Surya still uses simple recording so that the preparation of financial reports made is still not in accordance with SAK EMKM.
Analisis Cost Structure Dengan Metode Variable Costing Guna Meningkatkan Laba Studi Kasus Di Rumah Sakit Swasta Di Jawa Timur Safiara Aura Nadifatus Solikhah; Eni Srihastuti; Agus Athori
Akuntansi Vol. 3 No. 1 (2024): Maret : Jurnal Riset Ilmu Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v3i1.1465

Abstract

Cost Structure consists of fixed costs and variable costs in producing hospital services. Variable costing is a strategic method used to classify hospital costs. The research aims to analyze the cost structure using the variable costing method in increasing profits of private hospitals in East Java, with financial data for 2022. This research is limited to cost structure analysis using the variable costing method in private hospitals in East Java. This research uses data secondary in the form of cost and profit and loss reports from private hospitals in East Java in 2022. Data collection techniques include interviews and documentation. The data will be processed using quantitative descriptive analysis, and the data analysis steps include identifying cost structures, identifying variable costing, and comparing profit and loss using the variable costing method and the hospital method. Analysis of the profit and loss report shows the differences between the Private Hospital method in East Java and the method variable costing. The variable costing method uses the cost of goods sold and does not include the cost of goods manufactured. The difference in profit generated is IDR. 81,152,791,-.
Perkembangan dan Tantangan Pasar Modal Dalam Perekonomian Negara Indonesia Audi M, Neysa; Mitra, Rifa; Munawarah, Lathifa
Akuntansi Vol. 3 No. 1 (2024): Maret : Jurnal Riset Ilmu Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v3i1.1466

Abstract

The capital market is an indicator of the country's economic progress. The capital market has a role as a main source of financing and not just making it an alternative substitute in the economy. The research objective is to identify developments and challenges faced by the capital market in the Indonesian economy. The writing method used by the author is a literature review sourced from journal references from 2019-2023 related to the theme of capital market developments and challenges in Indonesia. Based on the results of the literature review carried out, it was found that the development of the capital market in Indonesia is growing rapidly from year to year. The development of the capital market in Indonesia is very promising in terms of great opportunities which make it strong in the aspect of the middle class in Indonesia as a starting point for investment. This of course has challenges in the form of the total number of issuers on the Indonesia Stock Exchange (BEI) having very few that perform well. This encourages Indonesia to need issuers that have good quality and large scale which do not just obtain capital from the public.
Penggunaan QRIS Untuk Kemudahan Pembayaran Digital Dari Perspektif Kepuasan Konsumen Fitri Raudah Rahmah; Nur Rahayu Sabrina Damayanti; Rafly Armazumi; Zul Azmi
Akuntansi Vol. 3 No. 1 (2024): Maret : Jurnal Riset Ilmu Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v3i1.1468

Abstract

The aim of this research is to find out whether consumer satisfaction with the use of QRIS is satisfactory or not. The use of payment instruments has progressed very significantly. This change is in the form of a digital payment tool which is very helpful and speeds up the payment process and helps reduce physical contact as a form of reducing the spread of the Covid-19 virus which can be attached to banknotes as a means of payment. QRIS is the Indonesian Quick Response Code Standard which is the National QR code standard as a QR code payment medium in Indonesia which was launched by Bank Indonesia. Using one E-Wallet as a means of payment for several merchants such as Link Aja, Gopay, OVO, DANA, ShopeePay and others. The data obtained came from a questionnaire link which contained several statements regarding consumer satisfaction with the use of QRIS for digital payments which researchers had distributed via social media. And the analysis technique used is based on a quantitative approach. Data collection was carried out through interviews, observation and distributing questionnaires.
Analisa Sistem Informasi Akuntansi Dan Pengaruh Sosial Media Sebagai Media Promosi Penjualan Rotte Bakery Pekanbaru Afrianti Kartika Putri; Septiana Srinandini; Muhammad Richard Ginting; Zul Azmi
Akuntansi Vol. 3 No. 1 (2024): Maret : Jurnal Riset Ilmu Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v3i1.1469

Abstract

The purpose of this study was to determine and analyze the accounting information system and the influence of social media as a promotional medium on the sales of Rotte Bakery, PekanBaru. The target object of this research is Rotte Bakery PekanBaru. This research uses a descriptive method with a qualitative approach with primary data obtained from observations and interviews with the director of the IT department and the marketing department at Rotte Bakery. Based on the results of observations and interviews, this study shows the results that the analysis of accounting information systems and the influence of social media as a promotional medium to increase sales at Rotte Bakery is very helpful for companies in running their business. The sales accounting information system developed by Rotte Bakery, namely Dreampost.id, aims for an ERP (Enterprise Resource Planning) system, there are several sections such as logistics, profit sharing and payroll, cashiers, and sales that have been collected into one in this application. With this application, it helps companies integrate their sales. In addition, social media also plays a role in increasing sales at Rotte Bakery. By making social media a promotional platform, sales at Rotte Bakery increased from 2019 by an average of 30-60%. This shows that social media is very influential on Rotte Bakery's marketing.
Analisis Peningkatan Kualitas Laporan Keuangan Melalui SIMDA-NG FMIS Pada Inspektorat Daerah Kota Tegal Siti Fatimah; Vina Nur Azizah; Ahmad Dhia Iqbal; Gunawan Aji
Akuntansi Vol. 3 No. 1 (2024): Maret : Jurnal Riset Ilmu Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v3i1.1470

Abstract

The aim of this research is to analyze how the use of the SIMDA FMIS application in the Regional Inspectorate of Tegal City can improve the quality of financial reports. Descriptive qualitative research is a type. Primary and secondary data are the types of data used. Interviews, documentation and observations were used to collect data. The research results show that the Regional Inspectorate of Tegal City has used SIMDA FMIS well, according to four indicators: communication, resources, disposition or attitude, and bureaucratic structure. Communication indicators show that communication has gone well, there is no conflict between policy implementers and policy makers and no information distortion, according to communication indicators. Resource indicators are well implemented, there are three factors that ensure the successful use of SIMDA-NG FMIS: resources have adequate expertise and skills; employees are involved in training and education; and facilities and infrastructure that support the use of SIMDA-NG FMIS. Disposition indicators (attitudes), implementers have a positive attitude towards the policy of using the SIMDA-NG FMIS application because it allows employees to prepare financial reports and provide supporting evidence that is more comprehensive, effective and in accordance with the needs for monitoring financial position and performance achievements. Indicators of the bureaucratic structure, especially the level of supervision, have worked well as shown by the smooth submission of financial reports which have never been hampered by SIMDA-NG FMIS.
Pengaruh Profitabilitas, Leverage, Intensitas Aset Tetap Dan Pertumbuhan Penjualan Terhadap Penghindaran Pajak Syamsiyah Laela Tunnisa; Indra Pahala; Muhammad Yusuf
Akuntansi Vol. 3 No. 1 (2024): Maret : Jurnal Riset Ilmu Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v3i1.1471

Abstract

This research aims to find out how profitability, leverage, fixed asset intensity and sales growth influence tax avoidance. The population used in this research is mining sector companies listed on the Indonesia Stock Exchange (BEI) in 2021-2022. Data collection uses documentation techniques obtained from the official website of the Indonesia Stock Exchange (BEI) via the link www.idx.co.id. Sample selection used purposive sampling technique. The samples obtained in accordance with the established criteria were 35 companies. The data analysis method uses panel data regression using Eviews 12 software. The results of hypothesis testing show that profitability has an effect on tax avoidance, while leverage, fixed asset intensity and sales growth have no effect on tax avoidance.
Pemanfaatan Artificial Intelligence Dalam Akuntansi: Kajian Literatur Review Ilma Amelia; Yovanna Nabila Azzahra; Abda Abda; Zul Azmi
Akuntansi Vol. 3 No. 1 (2024): Maret : Jurnal Riset Ilmu Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v3i1.1472

Abstract

Artificial Intelligence is a system created with advanced technology or a computer system that can understand, and imitate the intellectual abilities of people in various ways. The implementation of artificial intelligence (AI) accounting systems within the financial industry has bestowed accountants with substantial advantages. Gaining a comprehensive comprehension of the application of artificial intelligence in accounting is the objective of this research.The method used in this research is Structured Literature Review (SLR), where several articles published from 2012 to 2023 will be analyzed systematically. The literature was categorized according to relevant concepts and grouped as non-aligned themes to convey additional issues regarding the Utilization of Artificial Intelligence in Accounting. The anticipated outcome of this research endeavor is the provision of enhanced comprehension regarding the implementation of synthetic intelligence in the field of accounting, alongside an illumination of the obstacles that an organization may encounter while embracing this technology. with an enhanced comprehension of the practical implementations of synthetic intelligence, companies can develop better strategies and make more efficient decisions in managing their financial information.
Pengaruh Fundamental Makro, Struktur Modal, Struktur Kepemilikan, Kinerja Keuangan, Karakteristik Perusahaan dengan GCG sebagai Variabel Moderasi terhadap Nilai Perusahaan pada Perusahaan Sub Sektor Pertambangan yang Terdaftar di BEI Sullicyanna Luna Bianca; Hwihanus Hwihanus
Akuntansi Vol. 3 No. 1 (2024): Maret : Jurnal Riset Ilmu Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v3i1.1473

Abstract

This study aims to analyze the effect of macro fundamentals, capital structure, ownership structure, financial performance, company characteristics, with good corporate governance as a moderating variable on firm value. This study uses quantitative methods with secondary data types, namely annual reports. The population of this study is all mining companies listed on the Indonesia Stock Exchange (IDX) for the period 2020 - 2022 with a total research sample of 13 companies selected using purposive sampling method. Data processing and analysis techniques using SMART-PLS software version 2. The results of this study indicate that macro fundamentals, capital structure, and ownership structure have no significant effect on firm value while financial performance and company characteristics have a significant effect on firm value; macro fundamentals have a significant effect on capital structure; macro fundamentals and capital structure have no significant effect on ownership structure; macro fundamentals have no significant effect on financial performance while capital structure has a significant effect on financial performance; macro fundamentals and capital structure have no significant effect on company characteristics; ownership structure and company characteristics have no significant influence on financial performance; with GCG moderation ownership structure and financial performance have a significant effect on firm value while company characteristics have no significant effect on firm value.

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