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Evaluasi Atas Pelaksanaan Sistem Informasi Akuntansi Dalam Menciptakan Pengendalian Intern Yang Efektif Atas Mutasi Persediaan Barang Studi kasus pada PT. Cahaya Buana Kemala Muanas, Muanas; Edison, Edison
Jurnal Ilmiah Kesatuan (JIK) Vol 10, No 1 (2008): Jurnal Ilmiah Kesatuan
Publisher : STIE Kesatuan

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Abstract

Penelitian ini dilakukan untuk mengevaluasi pelaksanaan sistem informasi akuntansi atas mutasi persediaan barang dari masalah teknis operasional sampai ke penginputan data persediaan pada bagian administrasi. Munculnya berbagai selisih antara phisik barang dibandingkan data administrasi persediaan adalah masalah yang mendasari dilakukannya penelitian ini, sedangkan yang menjadi fokus atau sasaran penelitian ini adalah analisa terhadap faktor-faktor yang menjadi penyebab timbulnya masalah diatas, apakah sistem informasi akuntansi itu sendiri yang tidak efektif ataukah proses pelaksanaanya yang menyimpang dari sistem yang telah ditetapkan?. Hasil penelitian ini menunjukkan bahwa pelaksanaan sistem informasi akuntansi dan prosedur-prosedur yang diterapkan oleh perusahaan dalam upaya mengendalikan mutasi persediaan barang masuk dalam kriteria cukup dengan perolehan angka rata-rata mencapai 3.45, artinya efektifitas pengendalian intern sebagai akibat yang ditimbulkan dari proses pelaksanaan sistem informasi akuntansi tersebut mencapai katagori cukup.
Evaluasi Atas Penerapan Sistem Online Payment Point Pos (SOPPOS) Dalam Kaitannya Dengan Efisiensi Kegiatan Operasional Pada PT Pos Indonesia (Persero) Muanas, Muanas; Wijayantri, Anggi Citra
Jurnal Ilmiah Ranggagading (JIR) Vol 10, No 1 (2010): Jurnal Ilmiah Ranggagading
Publisher : Sekolah Tinggi Ilmu Ekonomi Kesatuan

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Abstract

This research was done to evaluate payment point online system in applying, reporting, and its role in supporting operational activities efficiency. The result of this research shows that PT. Pos Indonesia (persero) has applied well payment point online system (SOPPOS). Operational activities from front-end to PRD Jakarta 10000, where its daily reporting in the form of softcopy and SOPPOS media and monthly reporting in the form of hardcopy have been carried out routinely and on time. The result of evaluation shows that there is one thing that make payment point online system (SOPPOS) become more efficient and more effective than payment point manual system. Payment point online system is very efficient in using time and man-power. The problem is there is obstraction in applying payment point online system such as cutting of gateway connection. However there is deviation in activating server that should be done by supervisor, it rather be shifted to one of counter officials. It can destroy internal control function. Keywords : Payment Point Online System, Efficient Operation Activity.
Peranan Sistem Informasi Akuntansi Pendistribusian Barang Terhadap Pengendalian Persediaan Barang Jadi : Studi Kasus pada PT. Yudhistira Ghalia Indonesia Muanas, Muanas; Hamdani, Riki
Jurnal Ilmiah Ranggagading (JIR) Vol 9, No 2 (2009): Jurnal Ilmiah Ranggagading
Publisher : Sekolah Tinggi Ilmu Ekonomi Kesatuan

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This research was done to find out the role of information technology system used by publication company in managing ready made goods stock, partycurarly that’s related to management components. Descriptive method was used here. The result of this research shows that computerized distribution system by MIS program in PT Yudhistira Ghalia Indonesia has given significant role in managing its ready made goods caused by computerized distribution system that help the company to find out deviation and to anticipate risk which is not impossible to happen. The report yielded, particuraly concerning ready made goods stoct, can be used by management to make printing plan and to find out manimum sum of ready made goods whit the result that the information of the ready made goods will be obtained more speedy and thereby the goal of the company can be achieved. Key words: Distribution system; Ready goods management
Evaluasi atas Pelaksanaan Sistem Informasi Akuntansi dalam Menciptakan Pengendalian Intern Yang Efektif Atas Mutasi Persediaan Barang Studi Kasus pada PT. Cahaya Buana Kemala Muanas, Muanas
Jurnal Ilmiah Ranggagading (JIR) Vol 5, No 1 (2005): Jurnal Ilmiah Ranggagading
Publisher : Sekolah Tinggi Ilmu Ekonomi Kesatuan

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Abstract

The research is done to evaluate the implementation of accounting information system on stock mutation covering operational technique through stock data input in the administration. The existence of various differentials in the goods physically compared to stock administration data is the problem on which the research is based. The focus or the target is the analysis of the factors that trigger the problems above: whether the accounting information system itself is not effective or whether the process of the implementation deviates from the determined system. Key words: Accounting Information system; Internal control; Inventory
Peranan Sistem Pengendalian Intern Modal Kerja Terhadap Efisiensi Dan Efektifitas Perusahaan Studi Kasus pada Perusahaan Perseorangan MITRA ANDA Muanas, Muanas; Tedyanto, Agustono
Jurnal Ilmiah Ranggagading (JIR) Vol 11, No 2 (2011): Jurnal Ilmiah Ranggagading
Publisher : Sekolah Tinggi Ilmu Ekonomi Kesatuan

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Amid tight competition within the current global crisis, requiring the company to expand its field of business in order to maintain the companys survival. How to maintain the business is to make decisions based on objective inputs, hence the need for an accounting information system. One of the systems that affect the company is successful in the cash management system, namely the cycle and the cash receipts and disbursements for the necessary control and supervision. This is what lies behind this final, because the company requires an evaluation to identify and to realize a good control system over cash receipts and payments systems in the company. This final project aims to: (1) To determine the condition of working capital in the company and role in the cycle of working capital expenditures and cash receipts in the Company Individual Your Partner. (2) To determine the role of the internal control system of working capital in the Company Individual Your Partner. Data collection techniques in the writing of this final interview, observation, and documentation. In preparing this paper, the authors choose Individual Company Your Partner as a research object which is located at highway Km.17 Parung Bogor. To obtain data about the process of cash receipts and disbursements, implementation of internal audit and the role of the company, the research uses a Research Library is reading books related to issues discussed and research methods that the authors come to the Field Research Company Individual Your Partner Direct to obtain the necessary data. Based on research results obtained from the authors note that internal control of the Company Individual Your Partner is a function of the independent assessments to test and evaluate the organization activities, with the aim of providing advice and recommendations to management about the efficiency and effectiveness of operations implemented. This is supported by the organizational structure of companies that have separate departments that direct organizations led by the chief executive. Based on the analysis results can be recommended to the Company Individual Your Partners, namely: (1) With the increasingly rapid growth of the company, it needs to be supported by the infrastructure is better if need be added, in order to increase sales volume capacity to provide the best services to customers of the company a way to add new vehicles to the faster delivery and to meet all requests from customers, (2) To retain existing customers and prospective customers in an effort to find new, there should be a policy of targeted marketing strategies and efficiency and seek supervision of eg with the policy to intensify the campaign either through sales promotion with banners or company, (3) To improve the marketability and collectibility, private companies need to do your Partner to the state of the market share analyzing the current economic conditions. In addition, it is also necessary to improve the customer satisfactory service. Like warm-hearted, courteous, always gives a good impression by smiling and saying hello.
Penerapan Sistem Penggajian Dalam Menunjang Efektivitas Pengendalian Intern Muanas, Muanas; Marlina, Tri
Jurnal Ilmiah Akuntansi Kesatuan Vol 1, No 1 (2013): Jurnal Ilmiah Akuntansi Kesatuan
Publisher : LPPM STIE Kesatuan

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Abstract

Wages payment accounting information system is needed in supporting internal control effectiveness of wages payment, to know the role of accounting information system in supporting internal control effectiveness of wages payment. The purpose of this research is to find out wages payment accounting system and wages payment system role in supporting internal control effectiveness of the company to the implementation of internal control activities of wages payment. To get data, the author made use of descriptive analysis method. It appears the company has implemented wages payment accounting information system well as expected by the company’s management. There are the facts that never delaying of wages payment to the employees and never deceiving, it means that the wages have been given based on the right calculation and the real data. Based on the research and the analysis of it, it can be concluded that the accounting information system of good wages payment supports internal control effectiveness of wages payment. Keywords: wages payment system; internal control
Penerapan Target Costing Dalam Upaya Pengurangan Biaya Produksi Untuk Peningkatan Laba Kotor Johan, Elmer Tamara; Muanas, Muanas
Jurnal Ilmiah Akuntansi Kesatuan Vol 2, No 1 (2014): JIAKES April 2014
Publisher : LPPM STIE Kesatuan

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PT. Mercedes-Benz Indonesia is a manufacturing company engaged in the automotive field. The company produces cars with various kinds dan types, such as : C-Class sedan type vehicle, and koupe Estate, E-Class sedan type vehicle, the M-Class Sports Utility Veihicle vehicle type (SUV), the S-Class sedan type vehicle. The purpose of this study was to determine the pricing of the selling C-Class and the cost of production C-Class, as well as know Class C gross profit using target costing. Results of research that has been done, it can be seen that the method used by the company is not efficient. But after using the method of target costing, profit desired by the company can be achieved in accordance with the profit target has been adjusted. And by using this method of target costing, companies can reduce the cost of production per unit of car. Keywords: Target Costing, Cost of Production, Gross Profit
Evaluasi dan Pemetaan Minat Studi Siswa SMA dan SMK di Kota Bogor Pada Program Studi Ekonomi Syariah Nurendah, Yulia; Mulyana, Mumuh; Muanas, Muanas
JAS-PT Jurnal Analisis Sistem Pendidikan Tinggi Vol 2 No 2 (2018): JAS-PT Edisi DESEMBER 2018
Publisher : Forum Dosen Indonesia

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Abstract

Perkembangan ekonomi syariah beberapa dekade ini menunjukkan arah yang positif di tengah gejolak ekonomi dunia yang rentan terhadap krisis. Ekonomi syariah dipandang sebagai sebuah sistem ekonomi yang tidak terguncang akibat krisis yang terjadi di dunia. Ekonomi syariah dinilai sebagai sebuah alternatif dan solusi untuk menyelesaikan permasalahan ekonomi dunia. Sehubungan dengan berkembangnya sistem ekonomi syariah, baik di Indonesia maupun di dunia, permintaan terhadap tenaga-tenaga ahli dibidang ekonomi syariahpun semakin tinggi. Oleh karena itu ekonomi syariah juga mulai berkembang pada sektor pendidikan. Penelitian ini memiliki tujuan untuk: 1) Untuk mengetahui apakah siswa SMA dan SMK di Kota Bogor mengetahui tentang STIE Kesatuan (brand knowledge). 2) Untuk mengetahui minat siswa SMA dan SMK di Kota Bogor untuk melanjutkan studi. 3) Untuk mengetahui seberapa besar minat siswa SMA dan SMK di Kota Bogor untuk melanjutkan studi. 4) Untuk mengetahui apakah jenjang pendidikan yang dipilih siswa SMA dan SMK di Kota Bogor. 5) Untuk mengetahui apakah Program Studi Ekonomi Syariah menjadi pilihan utama para Siswa SMA dan SMK di Kota Bogor. 6) Untuk mengetahui alasan apa saja yang melandasi siswa SMA dan SMK memilih Program Studi Ekonomi Syariah. 7) Untuk mengetahui apakah siswa SMA dan SMK mengetahui Perguruan Tinggi yang mempunyai Program Studi Ekonomi Syariah. 8) Untuk mengetahui diantara sejumlah Perguruan Tinggi yang mempunyai Program Studi Ekonomi Syariah, Perguruan Tinggi mana yang diminati siswa SMA dan SMK. 9) Untuk mengetahui bagaimana ketertarikan Siswa SMA dan SMK di Kota Bogor untuk mendaftar pada Program Studi Ekonomi Syariah di STIE Kesatuan. 10) Untuk mengetahui harapan apa saja yang diinginkan Siswa SMA dan SMK ketika diterima/berkuliah di Program Studi Ekonomi Syariah di STIE Kesatuan Adapun hasil dari hasil analisis dan pembahasan sebagai berikut : 1) Mayoritas responden mengetahui tentang STIE Kesatuan sebagai sebuah perguruan tinggi yang bagus. STIE Kesatuan sangat dikenal. Hal tersebut didukung oleh brand image STIE Kesatuan, sebagai kampus yang antara lain memiliki keunggulan memiliki jaringan yang luas, reputasi yang baik, dan lulusan yang berkompeten. 2) Minat responden siswa SMA dan SMK di Kota Bogor untuk melanjutkan studi sangat tinggi. Adapun alasan yang dikemukakan apabila tidak ingin melanjutkan adalah karena responden ingin bekerja terlebih dahulu dan tidak ada biaya,. 3) Minat responden siswa SMA dan SMK di Kota Bogor untuk melanjutkan studi sangat tinggi.. 4) Jenjang pendidikan yang dipilih siswa SMA dan SMK di Kota Bogor untuk melanjutkan studi mayoritas pada jenjang sarjana (S1). 5) Mayoritas responden siswa SMA dan SMK di Kota Bogor, mengetahui tentang jurusan ekonomi syariah. 6) Alasan yang melandasi siswa SMA dan SMK memilih Program Studi Ekonomi Syariah ingin mengetahui bagaimana sebuah sistem ekonomi ditata secara syariah. 7) Mayoritas responden siswa SMA dan SMK di Kota Bogor, mengetahui bahwa Institut Pertanian Bogor memiliki program studi ekonomi syariah.  8) Mayoritas responden siswa SMA dan SMK di Kota Bogor, memilih Universitas Indonesia dan Institut Pertanian Bogor sebagai perguruan tinggi dengan program studi skonomi syariah yang paling diminati. 9) Mayoritas responden siswa SMA dan SMK di Kota Bogor, tidak tahu dan tidak tertarik untuk melanjutkan ke jurusan ekonomi syariah. Adapun dasar yang melandasi responden mayoritas menjawab tidak tahu (sebanyak 365 responden) dan menjawab tidak tertarik (sebanyak 359 responden) adalah berkenaan dengan biaya, dimana mereka memiliki keterbatasan biaya. Selain itu karena adanya keinginan untuk segera berkerja. 10) Harapan yang diinginkan Siswa SMA dan SMK ketika diterima/berkuliah di Program Studi Ekonomi Syariah di STIE Kesatuan ebih banyak pada keinginan responden untuk mendapatkan ilmu dan pengalaman serta keinginan untuk segera lulus dan dapat bekerja.
PERANAN PROGRAM YONGJIN ERP SEBAGAI SISTEM INFORMASI AKUNTANSI PENGENDALIAN PERSEDIAAN BAHAN BAKU Humaeni, Anisa; Muanas, Muanas; Sudradjat, Sudradjat
Jurnal Ilmiah Akuntansi Kesatuan Vol 7 No 1` (2019): JIAKES Edisi April 2019
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (398.498 KB) | DOI: 10.37641/jiakes.v7i1`.201

Abstract

Accounting information system provides information of raw material supplies and holds important roles for the company. Therefore, such activities need to carefully considered due to the elements of company?s assets possess material values in a relatively large amount, and are sensitive to subjects as time, damages, and unpredictable cost when wrongly managed. The purpose of this study is to investigate how far the application of accounting information system in Yongjin ERP manages the supplies data. This is what motivates the author to conduct a research on how the application of information accounting system can benefit in providing accurate information on raw material supplies required. In this study, the author used descriptive-qualitative method. The data used is of year 2017 obtained from the warehouse division. Data were collected through interviews and documentary studies. The study used two types of data sources, which are of primary and secondary. Overall data were obtained, collected, analyzed, and eventually interpreted to investigate the issue and seek for possible explanations. Yongjin Javasuka Company is a foreign owned company engage in manufacturing. The study concludes that the application of Yongjin ERP accounting information system, and the material module in particular have been put to good use and can be maintained further in the future. Likewise, a physical calculation is advisable to be executed more often, specifically on the warehouse division. This will guarantee accuracy of both physical and digital data.    
DAMPAK ADOPSI IFRS TERHADAP PANJANG LAPORAN KEUANGAN PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Muanas, Muanas; Garini, Zahra Argadia
Jurnal Ilmiah Akuntansi Kesatuan Vol 5 No 2 (2017): JIAKES Edisi Agustus 2017
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (383.938 KB) | DOI: 10.37641/jiakes.v5i2.88

Abstract

As a member of G-20 Forum, Indonesia starts to adopts the International Financial Reporting Standard (IFRS) as a requirement to fulfill the demands and needs of financial statements users. The adoption of international accounting standards into national accounting standards aim to create financial statements that have high level of credibility and accountability. IFRS requests the requirement of high level of disclosure items so the value of companies will increase, management will have high level of accountability to run the company, that allows changes on the financial statements, for example that can change the length of financial statements. The purpose of this study is to know the effect of IFRS adoption on the length of financial statements, and to know the content of financial statements before and after IFRS adoption. This study was conducted by dividing financial statements into two sections, which are major statements and notes to the financial statements.  The financial statements used in this study are 2008 and 2013. The sample was selected by purposive sampling method and analyzed using parametric and non-parametric tests. Results of this study show that major statements and notes to the financial statements experienced an increase in length after adopting IFRS. Notes to financial statements experiencing the most significant increase in length after adopting IFRS. On the major statements, the increase is caused by other comprehensive income account. While on the notes to the financial statements, increase is caused by implementation of  PSAK 1 which requires the high level of disclosures. The increase mainly occured in accounting policy on the financial statements.