Pub Date : 2024-07-22DOI: 10.54066/jura-itb.v2i3.2195
Fitri Erliya, Wati, Sari Andayani, Jl. Raya, Rungkut Madya, Gunung Anyar, Surabaya. Kota, Kabupaten, Kec. Gununganyar
The study aims to evaluate the effectiveness of the internal purchasing control system at HARRIS Hotel & Conventions Gubeng Surabaya. The method used is qualitative descriptive with data collection through observation and library study. The results showed weaknesses in the separation of tasks between the purchasing and receiving sections, as well as a lack of general manager involvement in the procurement process. Despite the effective use of computerized systems, insufficient organizational structure and work practices that are not fully compliant with standards can impede the effectiveness of internal controls.
{"title":"Analisis Sistem Pengendalian Internal Pembelian Barang (Purchasing) Pada Harris Hotel & Conventions Gubeng Surabaya","authors":"Fitri Erliya, Wati, Sari Andayani, Jl. Raya, Rungkut Madya, Gunung Anyar, Surabaya. Kota, Kabupaten, Kec. Gununganyar","doi":"10.54066/jura-itb.v2i3.2195","DOIUrl":"https://doi.org/10.54066/jura-itb.v2i3.2195","url":null,"abstract":"The study aims to evaluate the effectiveness of the internal purchasing control system at HARRIS Hotel & Conventions Gubeng Surabaya. The method used is qualitative descriptive with data collection through observation and library study. The results showed weaknesses in the separation of tasks between the purchasing and receiving sections, as well as a lack of general manager involvement in the procurement process. Despite the effective use of computerized systems, insufficient organizational structure and work practices that are not fully compliant with standards can impede the effectiveness of internal controls.","PeriodicalId":513369,"journal":{"name":"Jurnal Riset Akuntansi","volume":"31 23","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141815542","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2024-07-19DOI: 10.54066/jura-itb.v2i3.2192
Duta Rahma Safira, Gideon Setyo Budiwitjaksono, Akuntansi, Jl. Rungkut, Madya No, Gunung Anyar, Kec. Gunung Anyar, Surabaya
Business competition is increasing from time to time, encouraging companies to make financial reports as accurate as possible. These conditions cause companies to try various ways to create good financial reports by acting outside the limits, such as manipulating financial statements which are classified as fraud. The effort that must be made to detect and disclose fraud is an investigative audit that is carried out to detect fraud by collecting and analyzing evidence. PT XYZ as a client of KAP Y is a company in the field of logistics services that requires investigative audit services to reveal indications of fraud that occurred. This research aims to analyze the application of the vouching method in the investigative audit process of the expense cycle. The approach used in this research is a case study-based qualitative approach. The data used is secondary data through interviews with KAP Y auditors. Through the vouching method, the auditor can find fraud that occurs at PT XYZ in the expenditure cycle. The auditor found that there was a large amount of funds spent for unknown reasons and there was no valid evidence that could explain the use of these funds.
商业竞争不时加剧，促使公司尽可能准确地编制财务报告。在这种情况下，企业会尝试各种方法，通过超出规定范围的行为来编制良好的财务报告，例如操纵财务报表，这被归类为欺诈行为。为发现和揭露舞弊行为而必须做出的努力就是调查审计，通过收集和分析证据来发现舞弊行为。PT XYZ 作为 KAP Y 的客户，是一家物流服务领域的公司，需要调查性审计服务来揭示所发生的欺诈迹象。本研究旨在分析凭证法在费用循环调查审计过程中的应用。本研究采用的方法是基于案例研究的定性方法。所使用的数据是通过与 KAP Y 审计人员访谈获得的二手数据。通过打包票法，审计师可以发现 PT XYZ 在支出周期中发生的舞弊行为。审计员发现，有大量资金的使用原因不明，而且没有有效证据可以解释这些资金的用途。
{"title":"Penerapan Metode Vouching Pada Audit Investigatif Atas Siklus Pengeluaran","authors":"Duta Rahma Safira, Gideon Setyo Budiwitjaksono, Akuntansi, Jl. Rungkut, Madya No, Gunung Anyar, Kec. Gunung Anyar, Surabaya","doi":"10.54066/jura-itb.v2i3.2192","DOIUrl":"https://doi.org/10.54066/jura-itb.v2i3.2192","url":null,"abstract":"Business competition is increasing from time to time, encouraging companies to make financial reports as accurate as possible. These conditions cause companies to try various ways to create good financial reports by acting outside the limits, such as manipulating financial statements which are classified as fraud. The effort that must be made to detect and disclose fraud is an investigative audit that is carried out to detect fraud by collecting and analyzing evidence. PT XYZ as a client of KAP Y is a company in the field of logistics services that requires investigative audit services to reveal indications of fraud that occurred. This research aims to analyze the application of the vouching method in the investigative audit process of the expense cycle. The approach used in this research is a case study-based qualitative approach. The data used is secondary data through interviews with KAP Y auditors. Through the vouching method, the auditor can find fraud that occurs at PT XYZ in the expenditure cycle. The auditor found that there was a large amount of funds spent for unknown reasons and there was no valid evidence that could explain the use of these funds.","PeriodicalId":513369,"journal":{"name":"Jurnal Riset Akuntansi","volume":" 764","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141823322","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2024-07-18DOI: 10.54066/jura-itb.v2i3.2186
M. Generasi, Muda Cerdas, dan Kreatif, Serta Memperbaiki, Desa Berkualitas, dan Edukasi Perpajakan, Gen Z di Desa, Lubang Buaya Setu, Kabupaten Bekasi, Elia Rossa
The Real Work Lecture Program (KKN) has been implemented in Lubang Buaya Village, Setu, Kab. Bekasi. In this program we seek to help local communities overcome the problems in the economic, educational, social and health sectors as well as in the infrastructure and environmental sectors that they face. This article discusses KKN's efforts to develop the potential of the younger generation, especially Generation Z, through strengthening intelligent and creative education. Apart from that, this article also highlights improvements to village facility infrastructure to improve the quality of life of local communities. During KKN activities, various tax education programs are carried out to increase public understanding and awareness, especially generation Z, about the obligations and benefits of taxation. Through the integration of these activities, it is hoped that a young generation can be created that is not only intelligent and creative, but also has social awareness and the ability to contribute to sustainable village development.
实际工作讲座计划（KKN）已在勿加西省 Setu 的 Lubang Buaya 村实施。勿加泗。在该计划中，我们力求帮助当地社区克服他们在经济、教育、社会和卫生部门以及基础设施和环境部门所面临的问题。这篇文章讨论了 KKN 通过加强智能和创造性教育来开发年轻一代（尤其是 Z 世代）潜能的努力。除此之外，本文还重点介绍了为提高当地社区生活质量而改善乡村设施基础设施的情况。在 KKN 的活动中，开展了各种税收教育项目，以提高公众尤其是 Z 世代对纳税义务和利益的理解和认识。通过这些活动的整合，希望能培养出不仅有智慧、有创造力，而且有社会意识和能力的年轻一代，为村庄的可持续发展做出贡献。
{"title":"Kuliah Kerja Nyata: Membangun Generasi Muda Cerdas dan Kreatif, Serta Memperbaiki Desa Berkualitas, dan Edukasi Perpajakan pada Gen Z di Desa Lubang Buaya, Setu, Kab. Bekasi","authors":"M. Generasi, Muda Cerdas, dan Kreatif, Serta Memperbaiki, Desa Berkualitas, dan Edukasi Perpajakan, Gen Z di Desa, Lubang Buaya Setu, Kabupaten Bekasi, Elia Rossa","doi":"10.54066/jura-itb.v2i3.2186","DOIUrl":"https://doi.org/10.54066/jura-itb.v2i3.2186","url":null,"abstract":"The Real Work Lecture Program (KKN) has been implemented in Lubang Buaya Village, Setu, Kab. Bekasi. In this program we seek to help local communities overcome the problems in the economic, educational, social and health sectors as well as in the infrastructure and environmental sectors that they face. This article discusses KKN's efforts to develop the potential of the younger generation, especially Generation Z, through strengthening intelligent and creative education. Apart from that, this article also highlights improvements to village facility infrastructure to improve the quality of life of local communities. During KKN activities, various tax education programs are carried out to increase public understanding and awareness, especially generation Z, about the obligations and benefits of taxation. Through the integration of these activities, it is hoped that a young generation can be created that is not only intelligent and creative, but also has social awareness and the ability to contribute to sustainable village development. \u0000 ","PeriodicalId":513369,"journal":{"name":"Jurnal Riset Akuntansi","volume":" 23","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141826715","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2024-07-18DOI: 10.54066/jura-itb.v2i3.2190
Novi Eka Nadias, Gideon Setyo Budiwitjaksono, Jl. Rungkut, Madya No, Gn. Anyar, Kec. Gn, Anyar, Jawa Surabaya, Timur
Investigative audit can be interpreted as a process carried out by an independent party to prove the presence or absence of fraud. Seeing these conditions, the investigative auditor must carry out audit procedures effectively and efficiently in order to obtain conclusions regarding how fraud can occur. It is undeniable that various forms of fraud can occur in every company, one of which is fraud in the employee payroll system. Furthermore, PT X is a manufacturing company and one of the clients of KAP Y which requires investigative audit services to detect fraud in the payment of salaries for casual employees. The purpose of this research is to analyze the application of vouching and confirmation procedures in the investigative audit process of the salary expense account at PT X. The writing of this article uses a qualitative approach based on case studies. Secondary data for this research was obtained through interviews and documentation. Data analysis was carried out by preparing questions and recording the results of interviews for further analysis. The author also organizes the information obtained to get a conclusion. The results of this study prove that vouching and confirmation procedures are able to detect fraud in the investigative audit process. In this case, it has been found that there is a difference between the amount of funds spent by the company for salary payments and the amount of funds received by daily casual employees.
调查性审计可解释为由独立方实施的证明是否存在欺诈的过程。在这种情况下，调查审计师必须切实有效地执行审计程序，以便就欺诈如何发生得出结论。不可否认，每家公司都可能发生各种形式的舞弊，其中之一就是员工薪资系统中的舞弊。此外，PT X 是一家制造公司，也是 KAP Y 的客户之一，需要调查审计服务来发现临时雇员工资支付中的欺诈行为。本文的写作采用了基于案例研究的定性方法。本研究的二手数据通过访谈和文献资料获得。通过准备问题和记录访谈结果来进行数据分析，以便进一步分析。作者还对获得的信息进行了整理，以得出结论。本研究的结果证明，打包票和确认程序能够在审计调查过程中发现舞弊行为。在本案例中，作者发现公司用于支付工资的资金数额与日常临时雇员收到的资金数额之间存在差异。
{"title":"Penerapan Prosedur Vouching dan Konfirmasi Dalam Audit Investigatif Atas Akun Beban Gaji (Studi Kasus Pada PT X)","authors":"Novi Eka Nadias, Gideon Setyo Budiwitjaksono, Jl. Rungkut, Madya No, Gn. Anyar, Kec. Gn, Anyar, Jawa Surabaya, Timur","doi":"10.54066/jura-itb.v2i3.2190","DOIUrl":"https://doi.org/10.54066/jura-itb.v2i3.2190","url":null,"abstract":"Investigative audit can be interpreted as a process carried out by an independent party to prove the presence or absence of fraud. Seeing these conditions, the investigative auditor must carry out audit procedures effectively and efficiently in order to obtain conclusions regarding how fraud can occur. It is undeniable that various forms of fraud can occur in every company, one of which is fraud in the employee payroll system. Furthermore, PT X is a manufacturing company and one of the clients of KAP Y which requires investigative audit services to detect fraud in the payment of salaries for casual employees. The purpose of this research is to analyze the application of vouching and confirmation procedures in the investigative audit process of the salary expense account at PT X. The writing of this article uses a qualitative approach based on case studies. Secondary data for this research was obtained through interviews and documentation. Data analysis was carried out by preparing questions and recording the results of interviews for further analysis. The author also organizes the information obtained to get a conclusion. The results of this study prove that vouching and confirmation procedures are able to detect fraud in the investigative audit process. In this case, it has been found that there is a difference between the amount of funds spent by the company for salary payments and the amount of funds received by daily casual employees.","PeriodicalId":513369,"journal":{"name":"Jurnal Riset Akuntansi","volume":" 19","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141826095","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This study aims to determine financial performance through profitability ratios at Zenfood Frozen MSMEs located on Jalan Ir. Rais IX Malang City. The approach used in this research is a Quantitative Descriptive approach. The data used is primary data collected through a process of direct observation, interviews, and documentation, regarding variable costs, revenues and profits that occur. Data analysis uses profit analysis to determine the amount and value of product sales using income analysis. This study describes the profitability ratios at UMKM Zenfood Frozen Malang as follows Gross Profit Margin in May was 36.4% and June was 39.1%, Net Profit Margin in May was 34.8% and June was 35.6%, ROA in May was 43.4% in June was 47.5% ROE in May was 65.1% and June was 62.4%. The results of the calculation of profitability ratios in Zenfood Frozen MSMEs according to Industry Profitability Ratio Standards, the results of the calculation of gross profit margin, net profit margin, ROA and ROE for the May-June period are above the industry standard average. Zenfood Frozen business owners are advised to continue to monitor and analyze business profitability regularly.
{"title":"Analisis Kinerja Keuangan Melalui Rasio Profitabilitas Pada UMKM Zenfood Frozen Malang","authors":"Shany Putri Nabilla, Hanifiyatussamha Adieb, Davina Pink, Aulia Mirza, Mohamad Bastomi","doi":"10.54066/jura-itb.v2i3.2191","DOIUrl":"https://doi.org/10.54066/jura-itb.v2i3.2191","url":null,"abstract":"This study aims to determine financial performance through profitability ratios at Zenfood Frozen MSMEs located on Jalan Ir. Rais IX Malang City. The approach used in this research is a Quantitative Descriptive approach. The data used is primary data collected through a process of direct observation, interviews, and documentation, regarding variable costs, revenues and profits that occur. Data analysis uses profit analysis to determine the amount and value of product sales using income analysis. This study describes the profitability ratios at UMKM Zenfood Frozen Malang as follows Gross Profit Margin in May was 36.4% and June was 39.1%, Net Profit Margin in May was 34.8% and June was 35.6%, ROA in May was 43.4% in June was 47.5% ROE in May was 65.1% and June was 62.4%. The results of the calculation of profitability ratios in Zenfood Frozen MSMEs according to Industry Profitability Ratio Standards, the results of the calculation of gross profit margin, net profit margin, ROA and ROE for the May-June period are above the industry standard average. Zenfood Frozen business owners are advised to continue to monitor and analyze business profitability regularly.","PeriodicalId":513369,"journal":{"name":"Jurnal Riset Akuntansi","volume":" 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141824508","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2024-07-18DOI: 10.54066/jura-itb.v2i3.2188
Tiara Fibrianti Ning Tyas, Gideon Setyo Budiwitjaksono
Fraud detection is urgent for many companies or agencies. Cases of fraud and irregularities are increasingly rampant in Indonesia. Cases of corruption, misappropriation of assets, abuse of authority, and fraudulent financial statements often occur in various government agencies and companies. This study aims to determine auditor competence as a supporter of investigative audits. An interpretive qualitative method with a phenomenological approach was used in this study. Data collection techniques were carried out through interviews and observation. Data analysis was carried out by compiling questions, recording interview results, and analyzing and organizing them. The results showed that auditor competence has an influence on investigative audits. Qualified forensic analysis skills, interview skills to obtain information, and critical thinking to solve every problem in the field. Auditor competence in terms of understanding and knowledge related to regulations and laws is very important because it is the basis or guideline for conducting investigative audits. Because auditor competence is an important factor in supporting investigative audits, competency development is very necessary. Training, seminars, or continuing education can be a form of development that can be implemented by auditors. Qualified competence will improve the quality of the audit.
{"title":"Kompetensi Auditor Sebagai Faktor Pendukung Audit Investigasi","authors":"Tiara Fibrianti Ning Tyas, Gideon Setyo Budiwitjaksono","doi":"10.54066/jura-itb.v2i3.2188","DOIUrl":"https://doi.org/10.54066/jura-itb.v2i3.2188","url":null,"abstract":"Fraud detection is urgent for many companies or agencies. Cases of fraud and irregularities are increasingly rampant in Indonesia. Cases of corruption, misappropriation of assets, abuse of authority, and fraudulent financial statements often occur in various government agencies and companies. This study aims to determine auditor competence as a supporter of investigative audits. An interpretive qualitative method with a phenomenological approach was used in this study. Data collection techniques were carried out through interviews and observation. Data analysis was carried out by compiling questions, recording interview results, and analyzing and organizing them. The results showed that auditor competence has an influence on investigative audits. Qualified forensic analysis skills, interview skills to obtain information, and critical thinking to solve every problem in the field. Auditor competence in terms of understanding and knowledge related to regulations and laws is very important because it is the basis or guideline for conducting investigative audits. Because auditor competence is an important factor in supporting investigative audits, competency development is very necessary. Training, seminars, or continuing education can be a form of development that can be implemented by auditors. Qualified competence will improve the quality of the audit.","PeriodicalId":513369,"journal":{"name":"Jurnal Riset Akuntansi","volume":" 21","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141827317","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Fraud is the deliberate and dishonest actions taken by someone to obtain unauthorized profits or benefits. Fraud can occur due to management manipulating financial statements by adjusting the company's profits. Investigative audits are used as an audit process carried out to investigate suspected fraud (fraud) violations of the law, or those problems that require in-depth examination. This study was conducted to explain and test how the agreed procedure process within the scope of an investigative audit can detect fraud. The object of this research is the company where the agreed procedure process is carried out. Interviews with auditors who handle or participate directly are carried out for data collection in the agreed procedure process. Data analysis produces secondary data from the interview process that has been carried out. This study produces an explanation that there are several tests used in the agreed procedure process within the scope of an investigative audit that are successful for detecting fraud in the company.
{"title":"Pentingnya Prosedur yang Disepakati dalam Teknik Lingkup Penugasan Audit Investigasi","authors":"Shalsya Dian Aprilyana, Gideon Setyo Budiwitjaksono","doi":"10.54066/jura-itb.v2i3.2189","DOIUrl":"https://doi.org/10.54066/jura-itb.v2i3.2189","url":null,"abstract":"Fraud is the deliberate and dishonest actions taken by someone to obtain unauthorized profits or benefits. Fraud can occur due to management manipulating financial statements by adjusting the company's profits. Investigative audits are used as an audit process carried out to investigate suspected fraud (fraud) violations of the law, or those problems that require in-depth examination. This study was conducted to explain and test how the agreed procedure process within the scope of an investigative audit can detect fraud. The object of this research is the company where the agreed procedure process is carried out. Interviews with auditors who handle or participate directly are carried out for data collection in the agreed procedure process. Data analysis produces secondary data from the interview process that has been carried out. This study produces an explanation that there are several tests used in the agreed procedure process within the scope of an investigative audit that are successful for detecting fraud in the company.","PeriodicalId":513369,"journal":{"name":"Jurnal Riset Akuntansi","volume":" 18","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141824126","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2024-05-13DOI: 10.54066/jura-itb.v2i2.1853
Adinda Dwi Arini, Jl. Mayor, Sujadi No.46, Plosokandung Kec Kudusa, Kab Kedungwaru, Tulungagung Jawa, Timur, Kata Kunci, Sistem, Informasi Akuntansi, Implementasi Strategis, Kinerja Sistem, Informasi Akntansi
This research aims to investigate the strategic implementation of accounting information systems (AIS) through a comparative analysis of various approaches employed within organizations. In the face of rapidly changing business dynamics, the role of AIS is pivotal in supporting accurate managerial decisions and ensuring operational sustainability.The research methodology involves data collection from multiple organizations that implement AIS using distinct approaches. A comparative analysis is conducted across various implementation aspects, including system design, technological integration, data management, information security, and their impacts on financial and operational performance within the companies. The findings reveal that a strategic approach in implementing AIS provides a competitive edge for organizations. It was identified that factors such as appropriate technology selection, efficient integration, robust data security, and integrated management significantly contribute to the success of AIS implementation.These findings offer valuable insights for practitioners and managers in planning, developing, and enhancing the effectiveness of AIS in the context of dynamic market changes and business environments. The implications of this research provide a foundation for organizations to make strategic decisions regarding AIS investments and implementation to enhance their competitiveness and operational performance.
{"title":"Implementasi Strategis Sistem Informasi Akuntansi Melalui Analisis Komparatif","authors":"Adinda Dwi Arini, Jl. Mayor, Sujadi No.46, Plosokandung Kec Kudusa, Kab Kedungwaru, Tulungagung Jawa, Timur, Kata Kunci, Sistem, Informasi Akuntansi, Implementasi Strategis, Kinerja Sistem, Informasi Akntansi","doi":"10.54066/jura-itb.v2i2.1853","DOIUrl":"https://doi.org/10.54066/jura-itb.v2i2.1853","url":null,"abstract":"This research aims to investigate the strategic implementation of accounting information systems (AIS) through a comparative analysis of various approaches employed within organizations. In the face of rapidly changing business dynamics, the role of AIS is pivotal in supporting accurate managerial decisions and ensuring operational sustainability.The research methodology involves data collection from multiple organizations that implement AIS using distinct approaches. A comparative analysis is conducted across various implementation aspects, including system design, technological integration, data management, information security, and their impacts on financial and operational performance within the companies. The findings reveal that a strategic approach in implementing AIS provides a competitive edge for organizations. It was identified that factors such as appropriate technology selection, efficient integration, robust data security, and integrated management significantly contribute to the success of AIS implementation.These findings offer valuable insights for practitioners and managers in planning, developing, and enhancing the effectiveness of AIS in the context of dynamic market changes and business environments. The implications of this research provide a foundation for organizations to make strategic decisions regarding AIS investments and implementation to enhance their competitiveness and operational performance. \u0000 ","PeriodicalId":513369,"journal":{"name":"Jurnal Riset Akuntansi","volume":"63 6","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-05-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140984968","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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