The Influence of Internal Control System, Cash Sales On Regional Asset Management Receipts

The internal control system is a process, which is influenced by human resources and information technology systems, which are designed to help an organization achieve a goal. The internal control system is a way to direct, supervise, and measure the resources of a regional financial management apparatus. The purpose of the internal control system is to achieve goals and guarantee or provide accurate financial reports and ensure compliance with laws and regulations. The internal control system, consisting of policies and procedures used in company operations to provide reliable financial information and ensure compliance with applicable laws and regulations. At the regional financial management apparatus level, the objectives of internal control are related to the reliability of financial reports, timely feedback on the achievement of operational and strategic objectives, and compliance with laws and regulations on cash receipts. At a specific transaction level, internal control refers to actions taken to achieve an objective to ensure payment, receipt of cash from third parties for a service that is performed). Internal control system procedures reduce process variations and cash receipt transactions and provide more accurate results. The population in this study were 44 SKPDs in the Skouw Mabo, Skouw, Yambe, Skouw Sae, and Mosso areas, Muara Tami District, Jayapura City. These four areas are the border areas of the Republic of Indonesia and Papua New Guinea. The sample collection method is purposive sampling by taking samples from the regional financial management apparatus. The data analysis technique used in this study was SEM PLS. The results of this study indicate that the internal control system, cash sales affect cash receipts

The Analysis Impact of Agency Cost and Transaction Cost To Dividend Payout Ratio of Go Public Firms In Indonesia

The purpose of this study was to determine the analysis impact of agency cost and transaction cost to devidend payout ratio of go public firms in indonesia.  The results showed that agency cost and transaction cost have a significant effect on the devidend payout ratio of go public firms in indonesia. Furthermore it was found that the analysis impact of agency cost and transaction cost to devidend payout ratio of go public firms in indonesia. Keywords : Agency Cost, Transaction Cost, Devidend Payout Ratio, Go Public Firms

Pengaruh Pengendalian Biaya, Fungsi Penjualan Terhadap Peningkatan Laba Perusahaan Bisnis Era Covid-19

Profit is the difference between revenue and total costs (implicit costs as well as explicit costs). Implicit costs include the opportunity costs incurred when the firm chooses to use a particular factor of production. Profit in accounting is the difference between the sales price and production costs. Profit is the element of most concern because the earnings figure is expected to be sufficient to represent the company's overall performance. Profits include three levels, namely: semantics, syntax and pragmatics. Then the sales target is to compare the profitability between products with different sizes and also the profitability between one sales area and another. This research focuses on cost control, sales function to increase PT Freeport Indonesia's profit. The population in this study are related units within PT Freeport Indonesia, namely the mining unit, production unit, warehouse unit, sales unit, accounting unit in Papua. These five units are part of the accounting-related department of PT Freeport Indonesia in Papua. The sample collection method is purposive sampling by taking samples from related units. The data analysis technique used in this study was SEM PLS. The results of this study indicate that cost control and sales functions have an effect on increasing the company profit in the Era Covid-19 of PT Freeport Indonesia.Laba adalah selisih antara pendapatan dengan total biaya (biaya implisit maupun biaya eksplisit). Biaya implisit termasuk biaya kesempatan yang terjadi ketika perusahaan memilih untuk menggunakan factor produksi tertentu. Laba dalam akuntansi adalah selisih antara harga penjualan dengan biaya produksi. Laba merupakan elemen yang paling menjadi perhatian karena angka laba diharapkan cukup untuk merepresentasi kinerja perusahaan secara keseluruhan. Laba meliputi tiga tataran, yaitu: semantik, sintaktik, dan pragmatik. Kemudian target penjualan adalah dengan membandingkan profitabilitas antar produk – produk dengan ukuran yang berbeda dan juga profitabilitas antara daerah penjualan yang satu dengan daerah pemasaran yang lainnya.  Penelitian ini focus pada pengendalian biaya, fungsi penjualan untuk peningkatkan laba PT Freeport Indonesia. Populasi dalam penelitian ini adalah unit-unit terkait didalam PT Freeport Indonesia yaitu pada unit bagian tambang, unit produksi, unit gudang, unit penjualan, unit akuntansi di Papua. Kelima unit ini adalah bagian terkait akuntansi pada PT Freeport Indonesia di Papua. Metode pengumpulan sampel adalah purposive sampling dengan mengambil sampel pada pada unit terkait. Teknik analisis data yang digunakan didalam penelitian ini memakai SEM PLS.  Hasil penelitian ini menunjukan bahwa pengendalian biaya, fungsi penjualan berpengaruh dalam peningkatkan laba perusahaan PT Freeport Indonesia Era Covid-19

The Influence of Information Technology Covid-19 Plague Against Financial Statements and Business Practices

Covid-19 information technology is developing so rapidly virtually, where technology allows users to interact with an environment that is simulated online, a tool that has a number of accurate information that can be accessed online to receive information. Copid_19 information technology has a bad impact on the business activities of small and medium businesses, causing inventory to become obsolete, considering that performance targets other than profit are declining for the company because it does not obtain sales transactions, ultimately the flow of funds from customers is more hampered. The covid-19 outbreak caused it to reduce company financial statements and business practices and profitability according. Covid-19 information technology outbreaks cause customers to make the decision to stay at home with no outside activities, ultimately stopping business practices and other transactions for the company. Public media such as the Web, private social networks, wikis and blogs are important tools for companies to communicate, collaborate and share information about sales through the system and even evaluate directly how sales take place. The data analysis technique used in this study is the Structural Equation Modeling (SEM) technique, in micro and small-medium enterprises in Indonesia that are related and 112 samples are collected in micro small and medium businesses spread across Indonesia. The results showed that the covid-19 outbreak information technology was quite influential in the company's financial statements and business practices. Companies must consider losses due to obsolescence of inventory and company income will decrease. This research was conducted at micro small and medium enterprises in Indonesia which were affected by Corona Pandemic.   &nbsp

Dampak Revolusi Industri 4.0 Era Covid-19 pada Sistem Informasi Akuntansi Terhadap Struktur Modal Perusahaan

The impact of the Covid-19 era 4.0 revolution on accounting information systems is to produce data that is integrated with each other. Information systems that are accurate and well-accommodated in the Covid-19 era reflect correct knowledge and behavior so that important elements of the flow of financial business funds can be accommodated in a timely manner through the information system network to the sub-system sections. Accounting information systems are quite important in the capital market in order to provide information about the optimal capital structure for decision making. Capital structure activities carried out in a company have their own objectives, as well as in the process of making company financial reports. In general, corporate financial reports are a medium for a company's financial information. Either for financial information that is prepared under special conditions or also reports that are prepared at certain times on a regular basis. For reports prepared in these special conditions, the data analysis technique uses the Structural Equation Modeling (SEM) technique, involving 1,245 employees of PT Freeport Indonesia and 412 samples collected from employees. The results showed that the accounting information system had an effect on the company's capital structure. Financial statement analysis can be carried out effectively and efficiently where financial statements are used with analytical methods and techniques to determine and measure the relationship between items in the financial statements, so that changes in each item can be seen when compared. This research was conducted at PT Freeport Indonesia which is based in Papua.Abstrak. Dampak revolusi 4.0 era covid-19 pada  sistem informasi akuntansi adalah menghasilkan data secara terintegrasi satu sama lain. Sistem informasi yang akurat dan dan terakomodir dengan baik  era covid-19 adalah mencerminkan pengetahuan dan perilaku yang benar sehingga elemen penting  dari aliran dana bisnis keuangan dapat terakomodir dengan tepat waktu  melalui jaringan sistem informasi ke bagian sub-sub sistem. Sistem Informasi akuntansi cukup penting dalam pasar modal guna memberikan informasi tentang struktur modal yang optimal guna pengambilan keputusan. Aktivitas struktur modal yang dilakukan dalam sebuah perusahaan memiliki tujuan tersendiri, demikian pula dalam proses pembuatan laporan keuangan perusahaan.. Secara umum, laporan keuangan perusahaan merupakan media informasi keuangan sebuah perusahaan. Baik untuk informasi keuangan yang disusun pada kondisi khusus atau juga laporan yang disusun pada masa tertentu secara rutin. Untuk laporan yang disusun pada kondisi khusus ini, Teknik analisis data menggunakan teknik Structural Equation Modeling (SEM), melibatkan 1.245 karyawan PT Freeport Indonesia dan 412 sampel dikumpulkan dari karyawan. Hasil penelitian menunjukkan bahwa sistem informasi akuntansi berpengaruh pada struktur modal perusahaan. Analisis laporan keuangan dapat dilaksanakan secara efektif dan efisien dimana  laporan keuangan digunakan dengan metode dan teknik analisis untuk menentukan dan mengukur hubungan antara pos-pos dalam laporan keuangan, sehingga dapat diketahui perubahan-perubahan masing-masing pos bila diperbandingkan. Penelitian ini dilakukan di PT Freeport Indonesia yang berbasis di Papua

PENGARUH SISTEM INFORMASI MANAJEMEN LINGKUNGAN TERHADAP GOOD GOVERMENT GOVERNANCE

An Environmental Management Information System is an information system that produces outputs using inputs that can process all the information needed to meet the organization's objectives for management activities. A good Environmental Management Information System is able to balance the costs and benefits to be gained, meaning an environmental management information system that will save costs, increase revenue that arises from very useful information. The organization must realize that meticulous technology can design and implement an environmental management information system to suit its desires in determining cost limits from the point of benefit to be obtained, then the resulting Environmental Management Information System will provide benefits and money. Integrated and flexible information technology is an environmental management information system tool, in information processing in order to design an environmental management information system that is able to serve the main task. The purpose of the environmental management information system is to meet the general information needs of all managers in the company or within the organizational subunits of the company. The environmental management information system provides users with information in the form of reports and outputs from various mathematical simulation models. The results of this study indicate that the environmental management information system can provide good or bad changes in Good Government Governance that are managed by the company. This research was conducted at PT Bukit Asam Indonesia located in South Sumatra. Keywords: Environmental Management Information System, Good Government Governanc

PERUBAHAN STRUKTUR MODAL MENYEBABKAN PERUBAHAN KINERJA KEUANGAN

This research is conducted at Foreign Banks in Indonesia Data analysis techniques used is SEM. The results showed that changes in capital structure caused changes in financial performance. Problems between company managers and lenders and problems between company managers and company owners. The problem between company managers and creditors lies in the company's inability to return borrowed funds due to the misconduct or decisions of company managers. The role of the capital structure of financial institutions is similar to other non-financial companies where some of the opinions were based on the theory of Perfect World. Keyword: Capital Structure, Financial Performance, Finance, Foreign Bank, Financial Institutions ABSTRAK Penelitan ini dilakukan pada Bank Asing yang berada di Indonesia. Teknik analisis data yang digunakan adalah SEM.  Hasil penelitian menunjukan bahwa perubahan struktur modal menyebabkan perubahan kinerja keuangan. Persoalan antara pengelola perusahaan dengan pemberi pinjaman dan persoalan antara pengelola perusahaan dengan pemilik perusahaan. Persoalan antara pengelola perusahaan dengan pemberi pinjaman terletak pada ketidakmampuan perusahaan mengembalikan dana yang dipinjam karena kesalahan tindakan atau keputusan pengelola perusahaan. Peran struktur modal institusi keuangan mirip dengan perusahaan non keuangan lainnya, dimana sebagian pendapat tersebut didasari oleh teori perfect world. Kata kunci: Struktur Modal, Kinerja Keuangan, Keuangan, Bank Asing, Lembaga Keuanga

Pengaruh Komitmen Organisasi Terhadap Sistem Informasi Keuangan

The complexity of the financial information system process requires obeying the Indonesian financial accounting standard regulatory procedures in carrying out financial information, as well as demanding that individuals implementing financial information systems have strong working power that is safe and sustainable in order to run a good financial information system process. The purpose of this study is to determine the effect of organizational commitment to financial information systems, on state-owned enterprises in South Sumatra. This research is a quantitative method research with a total sample of 48 BUMN spread across South Sumatra. The analytical tool used is multiple regression with SPSS version 24. The results show that organizational commitment influences financial information systems.

Pengaruh Sistem Informasi Akuntansi Keuangan Terhadap Siklus Hidup Kinerja Keuangan Perusahaan Manufaktur Di Era Pandemi

The life cycle of a company's financial performance is a picture of the company's finances in a certain period, both in terms of raising funds and distributing funds, which are usually measured by indicators of capital adequacy, liquidity and profitability. Financial performance is a description of the company's financial condition in a certain period. Financial performance is a description of the financial condition of a certain period in achieving company results or goals. The purpose of financial performance is to determine the life cycle of the company's financial management success, especially liquidity conditions, capital adequacy and profitability achieved in the current year and the previous year as well as to determine the ability to utilize all assets owned to generate profits efficiently. The purpose of the company's financial performance is to determine the company's financial condition, so that rational decisions can be made in making decisions within the company. Financial performance can determine the financial position and success in financial management that can be used in making rational decisions in a company. The population in this study were 193 (one hundred and ninety three) manufacturing sectors listed on the IDX and 579 (five hundred seventy-nine samples. The sampling method was carried out by purposive sampling technique based on certain criteria. Data analysis using multiple linear regression analysis was obtained. in this study with the help of computer technology, namely the SPSS For Windows 26 application program. The results of this study indicate that the financial accounting information system has an effect on the life cycle of the company's financial performance in the Pandemi era.Siklus hidup kinerja keuangan perusahaan merupakan gambaran keuangan perusahaan pada suatu periode tertentu baik menyangkut aspek penghimpunan dana maupun penyaluran dana yang biasanya diukur dengan indikator kecukupan modal, likuiditas dan profitabilitas. Kinerja keuangan adalah gambaran kondisi keuangan perusahaan pada periode tertentu. Kinerja keuangan adalah gambaran kondisi keuangan pada suatu periode tertentu dalam pencapaian hasil ataupun tujuan perusahaan. Tujuan kinerja keuangan adalah untuk menentukan siklus hidup keberhasilan pengelolaan keuangan perusahaan terutama kondisi likuiditas, kecukupan modal dan profitabilitas yang dicapai dalam tahun berjalan maupun tahun sebelumnya serta untuk mengetahui kemampuan dalam mendayagunakan semua asset yang dimiliki dalam menghasilkan profit secara efisien. Tujuan kinerja keuangan perusahaan adalah untuk mengetahui kondisi keuangan perusahaan, sehingga keputusan yang rasional dapat dibuat dalam mengambil keputusan dalam perusahaan. Kinerja keuangan dapat mengetahui posisi keuangan dan keberhasilan dalam pengelolaan keuangan yang mampu dapat digunakan dalam pengambilan keputusan yang rasional dalam suatu perusahaan. Populasi dalam penelitian ini adalah 193 (seratus Sembilan puluh tiga) sektor manufaktur yang yang terdaftar di BEI dan 579 (lima ratus tujuh puluh sembilan sampel. Metode pengambilan sampel dilakukan dengan teknik purposive sampling berdasarkan kriteria tertentu. Analisis data menggunakan analisis regresia linier berganda yang diperoleh dalam penelitian ini dengan bantuan teknologi komputer yaitu program aplikasi SPSS For Windows 26. Hasil penelitian ini menunjukan bahwa sistem informasi akuntansi keuangan, berpengaruh terhadap siklus hidup kinerja keuangan perusahaan era Pandemi

Peran Manajemen Perubahan Pada Akuntansi Manajemen Strategis Akibat Virus Corona

Peran Manajemen Perubahan Pada Akuntansi Manajemen Strategis Akibat Virus Corona   1Lesi Hertati, 2Apriapollo Syafarudin 3Otniel Safkaur   1Lecturer, Economics of Accounting, STIE Rahmaniyah – Indonesia 2Lecturer  Faculty of Economics and Business, Mercu Buana University, DKI Jakarta, Indonesia 3Lecturer Faculty Economics of Accounting University Cendrawasih Papua-Indonesia   [email protected] Abstract: Changes in lifestyle due to the Corona or Covid-19 virus impact the seriousness of public health and management of life changes that threaten economic stability. Some companies have made efficiencies, starting from cutting salaries to terminating employment terminations. Household economic conditions have a serious impact on people in the middle class who must be able to change their lifestyle or bad shopping habits that are not important, but there are some life management strategies that we have to do in order to survive difficult times, which is to manage spending management strategies in order to survive with uncertainty as to when the plague will pass. Ensure what strategies will be taken so that they are safe for future business survival. It is known where critical points in the supply chain are, preparing emergency reserves when supplies run low and identifying alternative supplies included in this emergency planning. Also make sure employees who are in a crucial position to support the company's business can still work with high flexibility through work from home and remote meeting policies. Because if the cooperation between the government and the community that has a mutually beneficial business this will avoid the decline and losses due to the impact of the corona virus which gives a bad effect on the family economy. This research method is descriptive and verification method, the analytical tool is structural equation modeling (SEM, Lisrel). The results showed that the role of change management in strategic management accounting due to corona virus is quite influential.   Keyword: Change Management, Strategic Management Accounting   Abstract:  Perubahan pola hidup akibat virus Corona atau Covid-19 berdampak keseriusan kesehatan masyarakat dan manajemen perubahan hidup  yang mengancam stabilitas ekonomi. Beberapa perusahaan sudah melakukan efisiensi, mulai dari memotong gaji hingga memutuskan Penghentian Hubungan Kerja (PHK). Kondisi ekonomi rumah tangga berdampak serius pada masyarakat kalangan menengah kebawah yang harus bisa merubah pola hidup atau kebiasaan buruk belanja hal yang tidak penting namun ada beberapa strategi manajemen hidup yang harus kita lakukan agar bisa bertahan hidup dimasa sulit yaitu mengatur strategi manajemen pengeluaran agar  bisa bertahan hidup dengan ketidakpastian situasi kapan wabah akan berlalu. Memastikan strategi apa yang akan diambil agar aman guna kelangsungan bisnis hidup kedepannya. Diketahui dimana titik-titik kritis dalam rantai pasokan, menyiapkan cadangan darurat saat persediaan menipis dan mengidentifikasi pasokan alternatif termasuk dalam perencanaan darurat ini. Pastikan juga karyawan-karyawan yang berada di posisi krusial untuk mendukung bisnis perusahaan tetap dapat bekerja dengan fleksibilitas tinggi melalui kebijakan work from home dan remote meeting. Sebab jika kerja sama antara pemerintah dengan masyarakat yang memiliki bisnis yang saling menguntungkan hal ini akan menghindari adanya penurunan dan kerugian akibat dampak dari virus corona yang memberi efek tidak baik terhadap perekonomian keluarga. Metode penelitian ini adalah metode deskriptif dan verifikasi, alat analisisnya adalah pemodelan persamaan struktural (SEM, Lisrel). Hasil penelitian menunjukkan bahwa peran manajemen perubahan pada akuntansi manajemen strategis akibat virus corona cukup berpengruh.   Keyword:    Manajemen Perubahan, Akuntansi Manajemen Strategis &nbsp