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Arfan Ikhsan
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INDONESIA
Jurnal Sistem Informasi, Akuntansi dan Manajemen
Published by Asosiasi Dosen Akuntansi Indonesia
ISSN : -     EISSN : 28089197     DOI : https://doi.org/10.54951/
Core Subject : Economy, Science, Social,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences
The research studies contained in Jurnal Sistem Informasi, Akuntansi dan Manajemen (SINTAMA) are the areas of Financial Accounting and Capital Market (AKPM), Management Accounting and Behavior, Information Systems, Auditing, and Professional Ethics, Taxation (PPJK), Syariah Accounting (AKSR), Accounting Education (PAK) , Corporate Governance, CSR and Fraud & Forensic Accounting (CG), and Good Governance public sector accounting (ASPGG).
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 222 Documents
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Analisis Peningkatan Kualitas Sistem Pengendalian Retur Pembelian di PT XXX Berbasis Coso Framework Ingrid Susanto; Bagas Brian
Jurnal Sistem Informasi, Akuntansi dan Manajemen Vol. 6 No. 2 (2026): Sintama: Jurnal Sistem Informasi Akuntansi dan Manajemen (Mei 2026)
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54951/sintama.v6i2.1214

Abstract

This study aims to analyze the improvement in the quality of the purchase return information system at PT XXX by optimizing the return feature in PowerPro and to evaluate its effectiveness using the COSO Framework as a reference for internal control. Data were collected through direct observation and documentation studies during the internship in the Receiving section. An analysis was conducted by comparing field practices with accounting theory and PSAK standards, and by evaluating the features available in the PowerPro Inventory system. The results show that the current return procedure, which uses a negative purchase journal, leads to recording distortions, weak internal controls, and the absence of valid transaction records. The implementation of the return feature in PowerPro improves the recording structure by adding return debit and inventory credit journals, increases transparency, accuracy, and and accountability, and strengthens the COSO components, especially control activities, information and communication, and monitoring. The implementation of the PowerPro-based return system significantly improves information quality, improves internal controls, and ensures compliance with accounting standards
Financial Reporting and Disclosure terhadap Kualitas Informasi Keuangan: A Systematic Literature Review Meilan Sri Despitra; Hafidatul Husna; Raifan Wahyu Satria; Rifna Anggraini
Jurnal Sistem Informasi, Akuntansi dan Manajemen Vol. 6 No. 2 (2026): Sintama: Jurnal Sistem Informasi Akuntansi dan Manajemen (Mei 2026)
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54951/sintama.v6i2.1383

Abstract

This study aims to analyze the role of financial reporting and disclosure in improving the quality of financial information. Using a descriptive qualitative approach using the Systematic Literature Review (SLR) method, an analysis of 26 international journal articles published between 2020 and 2026 was conducted. The literature selection process referred to the PRISMA guidelines to ensure that the identification, screening, eligibility, and inclusion stages were carried out systematically and transparently. The results show that financial reporting and disclosure generally contribute positively to increasing transparency, reducing information asymmetry, and strengthening investor confidence in financial reports. However, this influence is not always consistent because it is influenced by the quality of disclosure, company characteristics, and applicable regulatory conditions. Furthermore, earnings quality, value relevance, and conservatism have been shown to play a significant role in improving the quality of financial information, although their effectiveness depends on both internal and external factors of the company.                                                   

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