Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan

Peran sistem informasi akuntansi dalam rangka meningkatkan kinerja karyawan divisi purchasing di PT Semen Indonesia Distributor

2024-12-11T22:45:57-06:00

This study aims to analyze the impact of the Accounting Information System (AIS) on the performance of employees in the purchasing division at PT Semen Indonesia Distributor. Using the Technology Acceptance Model (TAM) approach, the study identifies that perceptions of the ease of use and usefulness of AIS significantly contribute to improving efficiency, speed, and accuracy in work processes. Data were collected through a questionnaire and analyzed using the Partial Least Squares (PLS) method. The results indicate that AIS positively impacts employee performance, contributing 93.4% to the variability in performance. The effective implementation of AIS reduces manual errors, accelerates decision-making, and enhances inter-departmental collaboration. This study recommends employee training, increased automation, and better integration between departments to maximize the benefits of AIS.

Analisis pengendalian dan pengelolaan kas kecil dalam efisiensi penggunaan dana konsumsi rapat di Perusahaan Geothermal Energy

2024-12-04T11:27:25-06:00

This research aims to determine the analysis of control and management of petty cash in the efficient use of meeting consumption funds in Geothermal Energy Companies. This research uses a qualitative descriptive method. The techniques used in collecting data in this research include observation, interviews and documentation directly with the Geothermal Energy Company. The results of this research show that control and management in Efficiency is not running well. Based on the results of observations and interviews with 20 sources, Control and Management in Efficient Use of Meeting Consumption Funds is still very low seen from the level of overbudget use of petty cash.

Analisis pengaruh ukuran perusahaan dan fee audit terhadap kualitas audit

2024-11-27T11:20:08-06:00

This research aims to analyze the influence of company size and audit fees on audit quality in companies listed on the Jakarta Islamic Index (JII). The study utilizes secondary data obtained from official sources, including the Stockbit website (www.stockbit.com) and the Indonesia Stock Exchange (BEI) website (www.idx.co.id). Additional references from relevant journals are also used to support the research. The population of this study includes all companies listed on the Jakarta Islamic Index during the 2020–2023 period. The research sample is selected using a purposive sampling technique, comprising 8 companies observed over 4 years (2020–2023), resulting in 32 data points. The data analysis is conducted using logistic regression with the assistance of the SPSS program. Logistic regression is a statistical technique used to model the relationship between one or more independent variables (predictors) and a categorical dependent variable. The test results reveal the following findings (1) Company size has a partially negative effect on audit quality. (2) Audit fees have a partially positive effect on audit quality. This research provides insights into how company characteristics and audit-related factors influence audit quality in the context of Islamic-indexed companies in Indonesia.

Analisis efektivitas penerapan software accurate online dalam penyajian data laporan keuangan di PT. Jordan Beauty Products

2024-12-04T11:35:03-06:00

This research aims to analyze the effectiveness of implementing Accurate Online software in presenting financial reports at PT. Jordan Beauty Products. Previously, the company used Microsoft Excel which was considered less efficient and often caused recording errors. Accurate Online was chosen to increase efficiency, accuracy and quality of financial reporting. This research uses a qualitative method with a case study approach. Data was obtained through in-depth interviews, observation and document analysis. The research results show that Accurate Online provides time efficiency of up to 40%, increases report accuracy, and makes tax and inventory management easier. The real-time feature allows management to monitor finances at any time. In conclusion, Accurate Online is effective in improving the quality of financial reports and is relevant to be applied to similar companies.

Evaluasi dan optimalisasi sistem informasi akuntansi pencatatan dan pelaporan keuangan pembayaran SPP Siswa di SMK Taman Wisata Cileungsi: Menuju sistem yang lebih efisien dan efektif

2024-12-04T11:23:42-06:00

This study aims to create a more efficient and effective system, focusing on the accounting system for recording and reporting student tuition payments at SMK Taman Wisata Cileungsi. The goal is to analyze the implementation of the current accounting system. The method used is a qualitative approach, where the researcher serves as the main instrument. Data collection was carried out purposively and snowball, with triangulation as a data collection technique, and qualitative analysis that emphasizes meaning rather than generalization. Based on observations, SMK Taman Wisata Cileungsi is one of the Private Vocational High Schools in Cileungsi that still uses a manual system for recording and reporting tuition payments, although the data is backed up automatically at the end of each day. One source stated that "the data stored is very safe in the system." The conclusion of the study shows that evaluation and optimization of the accounting information system are needed to improve efficiency and effectiveness in recording and reporting student tuition payments, by identifying several problems, such as data inaccuracy, length of processing time, and difficulty in accessing information.