Pengembangan Sistem Informasi Akuntansi Terintegrasi di Perusahaan yang Sedang Bertumbuh (Studi Kasus pada PT Molay Satrya Indonesia)

  The objective of this study is to obtain evidence regarding description of the accounting information system and problems faced by PT Molay Satrya Indonesia, to analyze steps required for the development of accounting information system that is integrated in the PT Molay Satrya Indonesia based on  Systems Development Life Cycle (SDLC), and challenges that may be encountered in the development of integrated accounting information system based on the  Systems Development Life Cycle (SDLC) method. The development method used in this research was Systems Development Life Cycle (SDLC). The study has been done in two stages which were analysis and conceptual design. This research was used qualitative case study method with data collection. The data analysis used in this study  field study, which were included interviewing, observation, and documentation which has been analyzed using data reduction techniques, data presentation, and conclusion. Based on the results of data analysis, information systems owned by PT Molay Satrya Indonesia had not fully integrated between divisions. The next steps required in the development of an integrated accounting system at PT Molay Satrya Indonesia is to identify and evaluate design alternatives that exist. After deciding alternative designs, PT Molay Satrya Indonesia to decide how to meet the needs of the system. There are three ways to do that is to buy the software, develop their own software, and outsourcing system. Challenges faced in the development of a system that is a challenge to human resources, investment, strategic business, technology infrastructure, and supervision and liability

Pengembangan Sistem Informasi Akuntansi Terintegrasi di Perusahaan yang Sedang Bertumbuh (Studi Kasus pada PT Molay Satrya Indonesia)

The objective of this study is to obtain evidence regarding description of the accounting  information  system  and  problems  faced  by  PT  Molay  Satrya Indonesia,   to   analyze   steps   required   for   the   development   of   accounting information system that is integrated in the PT Molay Satrya Indonesia based on   Systems  Development  Life  Cycle  (SDLC), and  challenges  that  may  be encountered  in  the  development  of  integrated  accounting  information  system based on the  Systems Development Life Cycle (SDLC) method. The development method used in this research was Systems Development Life Cycle (SDLC). The study  has  been  done  in  two  stages  which  were  analysis  and  conceptual design. This research was used qualitative case study method with data collection. The  data  analysis  used  in  this  study     field  study,  which  were  included interviewing, observation, and documentation which has been analyzed using data reduction techniques, data presentation, and conclusion. Based on the results of data analysis, information systems owned by PT Molay Satrya Indonesia had not fully integrated between divisions. The next steps required in the development of an integrated accounting system at PT Molay Satrya Indonesia is to identify and evaluate design  alternatives  that  exist.  After  deciding  alternative designs,  PT Molay Satrya Indonesia to decide how to meet the needs of the system. There are three ways to do that is to buy the software, develop their own software, and outsourcing system. Challenges faced in the development of a system that is a challenge to human resources, investment, strategic business, technology infrastructure, and supervision and liability

Pengembangan Sistem Informasi Akuntansi Terintegrasi di Perusahaan yang Sedang Bertumbuh (Studi Kasus pada PT Molay Satrya Indonesia)

  The objective of this study is to obtain evidence regarding description of the accounting information system and problems faced by PT Molay Satrya Indonesia, to analyze steps required for the development of accounting information system that is integrated in the PT Molay Satrya Indonesia based on  Systems Development Life Cycle (SDLC), and challenges that may be encountered in the development of integrated accounting information system based on the  Systems Development Life Cycle (SDLC) method. The development method used in this research was Systems Development Life Cycle (SDLC). The study has been done in two stages which were analysis and conceptual design. This research was used qualitative case study method with data collection. The data analysis used in this study  field study, which were included interviewing, observation, and documentation which has been analyzed using data reduction techniques, data presentation, and conclusion. Based on the results of data analysis, information systems owned by PT Molay Satrya Indonesia had not fully integrated between divisions. The next steps required in the development of an integrated accounting system at PT Molay Satrya Indonesia is to identify and evaluate design alternatives that exist. After deciding alternative designs, PT Molay Satrya Indonesia to decide how to meet the needs of the system. There are three ways to do that is to buy the software, develop their own software, and outsourcing system. Challenges faced in the development of a system that is a challenge to human resources, investment, strategic business, technology infrastructure, and supervision and liability

Analisis Perbedaan Kinerja Keuangan Sebelum dan Sesudah Penerapan Anggaran Berbasis Kinerja pada Pemerintah Daerah Kabupaten Tanjung Jabung Barat

The study this aims to analyze how the performance of local governmentdistrict of West Tanjung Jabung before and after implementation of performancebased budgeting. Measuring instrument used is a financial ratio analysis areaconsists of: self-sufficiency ratio, the dependency ratio, the degree ofdecentralization, effectiveness and efficiency of local revenue ratio, the ratio ofthe effectiveness and efficiency of local tax contribution and the degree of publicenterprises. The financial ratios have an important role in determining whether ornot the local government performance. The results show independence region ratio decreases, the dependencyratio increases, the degree of decentralization decreases, the ratio f effectivenessand efficiency of local tax revenue decline merngalami. Based on the analysis, itcan be concluded that the performance of the District government of WestTanjung Jabung after the application of performance-based budget is declining

Analisis Pro Dan Kontra Penerapan Peraturan Pemerintah No. 46 Tahun 2013 Terhadap USAha Mikro, Kecil Dan Menengah (UMKM)

Tax is also the main source of state revenue, where taxes contribute more than 78% of total state income. The dominance of taxes as the main source of state revenue is no longer from the oil and gas sector, but rather focuses on tax revenues from the non-oil and gas sector because tax revenues from non-oil and gas sources will not run out or have an age limit and play a major role in national development. One of the tax revenues from the non-oil and gas sector is UMKM tax. In July 2013, the Government of Indonesia just issued a Government Regulation (PP) No. 46 which regulates the tax on Micro, Small and Medium Enterprises (UMKM). This tax aims to provide convenience to UMKM to calculate the tax due at the end of the year and is a final tax. Many pros and cons of the issuance of PP No. 46 of 2013, because there are some UMKM who feel disadvantaged and there are also those who benefit from the application of this PP. Therefore the author analyzes what are the advantages and disadvantages of applying PP No. 46 of 2013 on UMKM?  After analyzing these problems, the authors concluded that the application of Government Regulation No. 46 of 2013 caused more losses than profits for UMKM because there are still many UMKM that have net profits below 8% and will pay greater taxes, Imposing Income Tax at a rate of 1% based on the amount of turnover not in accordance with the principle of income tax, not in accordance with the provisions of article 25 paragraph (7) letter c of Law No. 36 of 2008 concerning Income Tax, can trigger the emergence of jealousy from other entrepreneurs, and not in accordance with the concept of justice in taxation because it does not reflect the ability to pay

Strategi UMKM Untuk Bangkit dan Naik Kelas Dengan Akuntansi di Era Pandemi Covid-19

The purpose of this study is to find out the UMKM Strategy so that they can rise in the Covid-19 pandemic era with accounting and how UMKM can advance to class with accounting in the Covid-19 Pandemic Era. The sample in this study was 86 (eighty six) UMKM in Jambi City. The data in this study are primary and secondary data. The analytical method used is descriptive qualitative. The results of the study show that accounting can be a strategy for UMKM to rise in the era of the covid-19 pandemic through the presentation of financial statements in accordance with accounting standards in Indonesia and accounting can make UMKM advance through the presentation of financial statements in accordance with accounting standards in Indonesian.Tujuan penelitian ini adalah untuk mengetahui Startegi UMKM agar bisa bangkit di era pandemi Covid-19 dengan akuntansi dan bagaimana UMKM bisa naik kelas dengan akuntansi di Era Pandemi Covid-19. Sampel pada penelitian ini adalah 86 (delapan puluh enam) UMKM di Kota Jambi.  Data dalam penelitian adalah data primer dan sekunder. Metode analisis yang digunakan adalah Deskriptif kualitatif. Hasil penelitian menunjukkan bahwa akuntansi dapat menjadi strategi untuk UMKM bangkit di era pandemi covid – 19 melalui penyajian laporan keuangan sesuai dengan standar akuntansi di Indonesia serta akuntansi dapat membuat UMKM naik kelas melalui penyajian laporan keuangan sesuai dengan standar akuntansi di Indonesia

Faktor-Faktor yang Memengaruhi Manajemen Laba pada Perusahaan Manufaktur di Indonesia

This study aims to examine the significant effect of financial leverage, profitability, company size, managerial ownership, institutional ownership, and audit quality on earnings management in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2019-2021 period. A purposive sampling method was used to select 25 companies as a sample, with a total of 75 data. Data processing uses the SPSS 26 and data analysis uses a multiple linear regression model. The results showed that there was no significant effect of financial leverage, profitability, firm size, managerial ownership, institutional ownership, and audit quality on earnings management. Further research should involve other factors or broaden the scope of the industry to gain a deeper understanding of earnings management.Penelitian ini bertujuan untuk menguji pengaruh signifikan variabel leverage keuangan, profitabilitas, ukuran perusahaan, kepemilikan manajerial, kepemilikan institusional, dan kualitas audit terhadap manajemen laba pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2019-2021. Metode purposive sampling digunakan untuk memilih 25 perusahaan sebagai sampel, dengan total 75 data. Pengolahan data menggunakan aplikasi SPSS 26 dan analisis data menggunakan model regresi linear berganda. Hasil penelitian menunjukkan bahwa tidak ada pengaruh signifikan variabel leverage keuangan, profitabilitas, ukuran perusahaan, kepemilikan manajerial, kepemilikan institusional, dan kualitas audit terhadap manajemen laba. Penelitian selanjutnya dapat melibatkan faktor-faktor lain atau memperluas cakupan industri untuk memperoleh pemahaman yang lebih mendalam tentang manajemen laba

PENGARUH PENGETAHUAN DEWAN TENTANG ANGGARAN TERHADAP PENGAWASAN KEUANGAN DAERAH DENGAN VARIABEL MODERATING PARTISIPASI MASYARAKAT DAN TRANSPARANSI KEBIJAKAN PUBLIK (Studi Empiris pada DPRD Kota Jambi

Tujuan dari penelitian ini adalah (1) untuk mengetahui pengaruh pegetahuan Dewan tentang anggaran terhadap pengawasan Keuangan Daerah, (2) untuk mengetahui pengaruh partisipasi masyarakat terhadap hubungan antara pengetahuan Dewan tentang anggaran dengan pengawasan Keuangan Daerah. (3) untuk mengetahui pengaruh transparansi kebijakan publik terhadap hubungan antara pengetahuan Dewan tentang anggaran dengan pengawasan Keuangan Daerah.  Penelitian ini merupakan penelitian survei dengan menyebarkan kuesioner secara langsung kepada sampel. Populasi dalam penelitian ini adalah anggota DPRD Kota Jambi. Sampel yang diambil berjumlah 45 anggota DPRD yang diambil berdasarkan jumlah populasi yang ada sehingga penelitian ini merupakan penelitian populasi (sensus). Teknik analisis data menggunakan analisis regresi linier sederhana dan analisis regresi linear berganda dengan variabel moderasi. Hasil penelitian ini menunjukkan bahwa (1) pengetahuan Dewan berpengaruh terhadap pengawasan Keuangan Daerah (2) partisipasi masyarakat berpengaruh terhadap hubungan antara pengetahun Dewan tentang anggaran dengan pengawasan Keuangan Daerah (3) transparansi kebijakan publik tidak  berpengaruh terhadap hubungan antara pengetahun Dewan tentang anggaran dengan pengawasan Keuangan Daerah

ANALISIS KOMPARATIF KINERJA KEUANGAN SEBELUM DAN SESUDAH AKUISISI PADA INDUSTRI BARANG KONSUMSI

The purpose of this research is to know the condition of financial performance of consumer goods industry companies listed in Indonesia Stock Exchange based on profitability ratios (NPM, ROA, ROE) and market ratio (EPS, BV) before and after acquisition and to know comparison of financial performance consumer goods companies listed on the Indonesia Stock Exchange (IDX) based on profitability ratios (NPM, ROA, ROE) and market (EPS, BV) before and after the acquisition The results of this study indicate: (1) Based on the financial performance of consumer goods industry companies listed under Indonesian securities using NPM variables, ROA and ROE both before and after the acquisition can be concluded there is no significant difference. (2) By using Wilcoxon Signed Ranks Test method on financial performance of consumer goods industry companies listed in Indonesian stock securities either from observation period comparing between 3 years before with 1 year to 3 years after acquisition, showed no significant difference between before and after acquisitions with a significance level greater than 0.05