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ANALISIS PENERAPAN SISTEM INFORMASI AKUNTANSI DAN SISTEM PENGENDALIAN INTERNAL DALAM MENCEGAH FRAUD PADA BUMDESMA SENDANG 会计信息系统的应用分析和内部控制系统,以防止班德斯玛的欺诈
Pub Date : 2023-05-31 DOI: 10.24127/pro.v11i1.7886
Nila Chusna Farika, Zaki Bahrun Ni'am
The growing times the higher the fraudulent or common levels in the Fraud. Fraudis a criminal fraud that aims to benefit financially. ACFE mentions there are threetypes of Fraud that is Asset Misoppropration, Fraud of financial statements andcorruption. The greatest impact of Fraud is poverty, so the government forms aempowerment program called PNPM-MPd that eventually transforms intoBumdesma or a village-owned business entity. BUMDESMA Sendang is far fromthe city center, where the majority of local human resources are lacking ineducation. But this situation does not make Bumdesma Sendang suffered cheating.Because Bumdesma Sendang is able to implement accounting information systemsand internal control systems in preventing fraud well. This research uses descriptivequalitative approach. Based on findings by researchers, the recording system inBumdesma Sendang still using Microsoft Excel and manual recording, no specialapp to record it. Internal controls on Bumdesma Sendang on essence are done in thebasis (supervisory attached) by BP or the Supervisory Agency. But everyoneinvolved in it has the right to oversee each other. The accounting system of theinternal information and the internal control system is well but not maximized so itis still vulnerable to the fraud or fraud. To the foreheads expect more maximal withmore systems and controls that are more maximal so that the occurrence of fraudsmaller.Keywords: Accounting Information Systems, Fraud And Internal Control Systems
随着时间的增长,欺诈或常见欺诈的程度越高。欺诈是一种以经济利益为目的的犯罪欺诈。ACFE提到有三种类型的欺诈,即资产挪用,财务报表欺诈和腐败。欺诈的最大影响是贫困,因此政府制定了一项名为PNPM-MPd的赋权计划,最终转变为bumdesma或村庄拥有的商业实体。BUMDESMA Sendang离市中心很远,当地大部分人力资源缺乏教育。但这种情况并没有让Bumdesma Sendang遭受作弊。因为公司能够很好地实施会计信息系统和内部控制系统来防止舞弊。本研究采用描述定性方法。根据研究人员的发现,bumdesma Sendang的录音系统仍然使用微软Excel和手动录音,没有专门的应用程序来录音。对Bumdesma Sendang的内部控制实质上是在BP或监管机构监管的基础上进行的(附监管)。但参与其中的每个人都有权相互监督。内部信息的会计制度和内部控制制度虽然完善但没有达到最大化,因此仍然容易出现舞弊或舞弊现象。对于前额来说,更多的系统和控制是最大的,这样欺诈的发生就会更少。关键词:会计信息系统,舞弊,内部控制制度
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引用次数: 0
PENGARUH PENERAPAN ENTERPRISE RESOURCE PLANNING (ERP) DALAM RANTAI PASOK PT. GARUDA 企业资源计划在揭路荼链中的应用效果
Pub Date : 2023-05-31 DOI: 10.24127/pro.v11i1.7887
Rizni Aulia Qadri, Immanuel Zai, Jerry Jerry, William Vanders, Jovi Ong, Jason Yodiputra, Melvin Melvin, Osgood Feriady Darma Saputra
The purpose of this research was carried out to find out how effective theapplication of corporate resource planning at PT. Garudafood. This research will beanalyzed by data collection methods. In this study the authors will discuss theimplementation of ERP on PT. Garudafood, the benefits of the ERP system for PT.garuda food, and analysis of the application of the supply chain to PT. Garudafood.The conclusion from the results of the analysis is that PT. Garudafood hassucceeded in increasing the efficiency and effectiveness of its supply chainmanagement by implementing an ERP system.Keywords : Efficiency, Effectiveness, ERP, Management, Supply Chain
本研究的目的是为了了解企业资源规划在PT. Garudafood的应用效果。本研究将通过数据收集方法进行分析。在本研究中,作者将讨论ERP系统在鹰鲁达食品中的实施,ERP系统在鹰鲁达食品中的效益,以及供应链在鹰鲁达食品中的应用分析。从分析结果得出的结论是,PT. Garudafood通过实施ERP系统,成功地提高了其供应链管理的效率和有效性。关键词:效率,有效性,ERP,管理,供应链
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引用次数: 0
ANALISA SUMBER DAYA, KEMAMPUAN, DAN KEUNGGULAN KOMPETITIF TERHADAP PT HINDO (H&M) INDONESIA 对印尼HINDO (H&M)的资源、能力和竞争优势的分析
Pub Date : 2023-05-31 DOI: 10.24127/pro.v11i1.7855
Elvina Syahara, Kristina Thai
A company certainly has a problem that can affect the success or success of acompany. Based on the analysis conducted by the author, several risk factors werefound that were faced by PT Hindo (H&M). Factors that influence success arestrategic decisions, resources, capabilities, core competencies, value chains andoutsourcing. But not only that, there are also many other things that are at risk forPT Hindo (H&M). The risk of this loss can become an obstacle to the path anddevelopment of a company. The methodology used in this article is that the authoruses the Observation and Internet Searching methodologies.Keywords: Factors of company success, Value Chain
一个公司肯定有一个问题,可以影响公司的成功或成功。根据笔者的分析,发现了PT Hindo (H&M)面临的几个风险因素。影响成功的因素有战略决策、资源、能力、核心竞争力、价值链和外包。但不仅如此,pt Hindo (H&M)还有许多其他方面面临风险。这种损失的风险可能成为公司道路和发展的障碍。本文使用的方法是作者的观察法和互联网搜索法。关键词:企业成功要素;价值链
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引用次数: 0
PENGARUH PENGELUARAN PEMERINTAH, JUMLAH PENDUDUK DAN PENGANGGURAN TERHADAP KEMISKINAN DI KABUPATEN GRESIK 政府开支、人口和失业对格雷斯克地区贫困的影响
Pub Date : 2023-05-31 DOI: 10.24127/pro.v11i1.7894
Mochammad Denis Arifin Pratama Putra, Ririt Iriani Sri Setiawati
This study use a quantitative research methodology. Using Gresik BPS data, this study wascarried out in Gresik Regency. The data collection procedure, however, is nearly identicalto this study and incorporates BPS data as well as relevant articles. The following variableswere used in this study: government spending (X1), population (X2), unemployment (X3),and poverty (Y). analysis of the data used in this study is Multiple Linear Regression witha significant level of 5%. The results showed that the government spending variable (X1)with a significant level (0.000) affected the poverty variable (Y). Population variable (X2)with a significant level (0.000) affects poverty variable(Y). While the unemploymentvariable (X3), with a significant level (0.176) does not affect the poverty variable (Y).Keywords: Government Expenditures, Total Population, Unemployment And Property
本研究采用定量研究方法。使用Gresik BPS数据,本研究在Gresik reggency进行。然而,数据收集程序与本研究几乎相同,并纳入了BPS数据以及相关文章。本研究采用政府支出(X1)、人口(X2)、失业(X3)、贫困(Y)等变量,本研究数据采用多元线性回归分析,显著水平为5%。结果表明,政府支出变量(X1)显著水平(0.000)影响贫困变量(Y),人口变量(X2)显著水平(0.000)影响贫困变量(Y)。而失业变量(X3),其显著水平(0.176)对贫困变量(Y)没有影响。关键词:政府支出,总人口,失业和财产
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引用次数: 0
PENGARUH PENGUNGKAPAN CSR, CG, PROFITABILITAS, LEVERAGE DAN SIZE TERHADAP AGRESIVITAS PAJAK CSR、CG、盈利能力、杠杆和对税攻击性的影响
Pub Date : 2023-05-31 DOI: 10.24127/pro.v11i1.7896
Jepri Yayang Ari Anggara, Faizal Satria Desitama
Taxation which is considered as a deduction in income is one of the aspect of thestill high level of tax aggressiveness in the world. This research aims to identifywhether CSR, CG, Profitability, Leverage and SIZE contribute to taxaggressiveness. Sampling was selected using a purposive sampling methodthroughseveral criteria to obtain 68 samples of company reports. In analyzing thedata using the classical assumption test, panel data regression analysis andhypothesis testing. The data obtained, obtained directly from the websiteIndonesian Stock Exchange or the official website of each company. The samples,were the annuals reports and sustainability reports for 2018 -2021 years. Theresults of this researh partially show that CSR does not have a significant effect ontax aggressiveness while CG, profitability, leverage have a significant positiveeffect on tax aggressiveness and SIZE has a significant negative effect on taxaggressiveness. Simultaneously displaying CSR, CG, profitability, leverage andSIZE have a significant contribution to tax aggressiveness of 52%. The rest isinfluenced by other aspect not tested in this research.Keywords: CG, CSR, Leverage, Profitability, SIZE, Tax Aggresiveness
税收被认为是收入的扣除,这是世界上仍然高水平的税收侵略性的一个方面。本研究旨在确定企业社会责任、企业责任、盈利能力、杠杆率和规模是否对税收攻击性有贡献。抽样选择使用有目的的抽样方法,通过几个标准来获得68个公司报告样本。在分析数据时采用了经典假设检验、面板数据回归分析和假设检验。所获得的数据,直接从印尼证券交易所网站或各公司官方网站获得。这些样本是2018 -2021年的年度报告和可持续发展报告。本研究的部分结果表明,企业社会责任对税收侵略性没有显著影响,而企业绩效、盈利能力、杠杆对税收侵略性有显著的正向影响,规模对税收侵略性有显著的负向影响。同时显示CSR, CG,盈利能力,杠杆率和size对税收侵略性的贡献显著,为52%。其余的则受到本研究未测试的其他方面的影响。关键词:企业责任、企业社会责任、杠杆、盈利能力、规模、税收攻击性
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引用次数: 0
PENGARUH PENERAPAN SISTEM DALAM MENINGKATKAN KINERJA MANAJEMEN RANTAI PASOK PADA PT. CITRA SHIPYARD 系统应用对改善PT. CITRA SHIPYARD管理绩效的影响
Pub Date : 2023-05-31 DOI: 10.24127/pro.v11i1.7892
Sri Cici Afrida Cahyati, Kristina Thai, Yang Jenny, Oktris Susanti, Elvina Syahara, Rizni Aulia Qadri, Immanuel Zai
In a company, of course, there are ups and downs of a business, one of which isCompany Performance and Supply Chain. The purpose of this analysis is to be able toanalyze the SCM network model that is suitable for a company, and to be able to designan SCM network model for a company. Based on the analysis conducted by the author,no gaps were found that could affect the supply chain and decrease the performancefaced by PT Citra Shipyard. The methodology used is the method of observation anddirect interviews, we made observations to find data from the internet and directinterviews with Citra Shipyard.Keywords: Supply Chain Management, and Enterprise resource planning (ERP)
当然,在一家公司里,生意有起有落,其中之一就是公司绩效和供应链。分析的目的是能够分析出适合某一公司的供应链管理网络模型,并能够设计出适合某一公司的供应链管理网络模型。通过笔者的分析,没有发现会影响到PT Citra船厂供应链,降低其绩效的缺口。使用的方法是观察和直接访谈的方法,我们通过互联网和对Citra造船厂的直接访谈进行了观察,以找到数据。关键词:供应链管理,企业资源计划(ERP)
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引用次数: 0
PERLAKUAN AKUNTANSI ASET TETAP BERDASARKAN PSAK NO. 16 PADA PT SELECTA 基于PSAK NO的资产核算处理方法。16 .关于PT SELECTA
Pub Date : 2023-05-31 DOI: 10.24127/pro.v11i1.7888
M. Safi’i, Firda Zulfa Fahriani
Businesses are established to produce or distribute goods to help people meet their financialneeds. In any activity, the goal of a company to make a profit cannot be separated from itsbusiness activities. The company always uses fixed assets to carry out operational activitiesso that they run according to their goals. Good and correct application of fixed assetaccounting is used as information for interested parties, so that it requires the best possiblehandling. This study aims to analyze how the accounting treatment for fixed assets andwhether the accounting treatment for fixed assets at PT Selecta is in accordance with PSAKNo. 16. This study uses a qualitative case study method with data collection techniquescarried out by interviews, documentation and observation. The results of the studyconcluded that PT Selecta in carrying out its accounting activities is guided by theAccounting Policy which has led to PSAK No. 16 fixed assets. However, it has not fullyimplemented PSAK No. 16 well. Accounting treatment of fixed assets that are not inaccordance with PSAK No. 16 is that there has never been a reassessment (assetrevaluation), termination and write-off of fixed assets, presentation in the financialstatements. The author recommends that management revaluate assets regularly, write-offassets whose economic useful lives have expired so that the company can ensure that thecarrying amount does not differ at the end of the reporting period.Keywords: Fixed Assets, Financial Accounting Standard, SFAS no.16
企业的建立是为了生产或分销商品,以帮助人们满足他们的经济需求。在任何活动中,公司盈利的目标都不能与其商业活动分开。公司一直使用固定资产进行经营活动,使其按目标运行。固定资产会计的良好和正确的应用是作为相关方的信息,因此它需要尽可能最好的处理。本研究旨在分析PT Selecta固定资产的会计处理方式,以及固定资产的会计处理是否符合PSAKNo。16. 本研究采用定性案例研究方法,通过访谈、文献和观察等方法收集数据。研究结果得出结论,PT select在执行其会计活动时受到会计政策的指导,这导致了PSAK第16号固定资产。然而,它并没有完全执行PSAK No. 16。不符合PSAK第16号规定的固定资产的会计处理是:未在财务报表中对固定资产进行重估(资产重估)、终止和核销。建议管理层定期对资产进行重估,对已过经济使用年限的资产进行冲销,以保证会计期末的账面金额不发生差异。关键词:固定资产,财务会计准则,sfasas第16号
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引用次数: 0
PENGEMBANGAN AUTHENTIC ASSESSMENT BERBASIS PROYEK PADA MATA KULIAH KEWIRAUSAHAAN 基于创业专业的项目开发评估
Pub Date : 2023-05-31 DOI: 10.24127/pro.v11i1.7890
Ira Vahlia, Sangidatus Sholiha
The entrepreneurship course in economics education already has a module as astudent reference source. The assessment used is through quizzes, UTS and UASwhich contain questions according to achievement indicators in the semesterlearning plan (RPS) where the questions only look at students' cognitive abilitiesbut cannot see affective and psychomotor levels. Lecturers do not yet have authenticassessment tools accompanied by prophetic values with the help of ICT. Thepurpose of this research is to produce authentic assessments in entrepreneurshipcourses that are valid and practical. Sampling by means of purposive sampling. Theinteractive learning video development model uses the 4D development model,namely the stages of defining the problem (define), designing (Design), developing(Develop) and disseminating (disseminate). The data analysis technique used is theanalysis of qualitative data and quantitative data. The results of this study are thatthe product gets a valid and practical category so that it can be used inentrepreneurship learning.Keywords: Authentic Assessment; Enterpreneurship; Project
经济学教育中的创业课程已经有一个模块作为学生参考来源。所使用的评估是通过测验、UTS和ua进行的,其中包含根据学期学习计划(RPS)中的成就指标提出的问题,这些问题只关注学生的认知能力,而不能看到情感和精神运动水平。在信息通信技术的帮助下,讲师还没有带有预言性价值的真实性评估工具。本研究的目的是在创业课程中产生有效和实用的真实评估。采用有目的抽样的方法进行抽样。交互式学习视频开发模式采用4D开发模式,即定义问题(define)、设计(Design)、开发(Develop)和传播(dissemination)四个阶段。所使用的数据分析技术是对定性数据和定量数据的分析。本研究的结果是,该产品获得了一个有效的、实用的类别,可以用于创业学习。关键词:真实性评估;企业家的课程;项目
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引用次数: 0
PENGARUH PENERAPAN SISTEM MANAJEMEN SUMBER DAYA PERUSAHAAN DALAM MENINGKATKAN KINERJA MANAJEMEN RANTAI PASOK PT. PEGAUNIHAN TECHNOLOGY INDONESIA 公司资源管理系统的应用影响,以提高PT. unihan TECHNOLOGY management绩效
Pub Date : 2023-05-31 DOI: 10.24127/pro.v11i1.7859
Rizni Aulia Qadr, Alex Alex, Joycelin Joycelin, Michelle Selvia Liu, Selvi Marliana, Shelvi Shelvi
Information technology has an important role in business processes, one of whichis the implementation of ERP (Enterprise Resource Planning) which is softwareintended to help organizations manage and create effective use of resources byproducing integrated solutions. ERP provides beneficial implications in businessprocesses. One of them is the company's supply chain process. This study aims toanalyze how the ERP (Enterprise Resource Planning) system is implemented andits influence on business operations in every company department, especially in thesupply chain management department of the company chosen as the object ofanalysis, namely PT. Pegaunihan Technology Indonesia. The methodology used inthis study is qualitative research methods, especially qualitative descriptions andcase studies. Based on the results of the analysis presented, it can be concluded thatthe implementation of ERP at PT. Pegaunihan Technology Indonesia, especially inthe supply chain management department, creates responsiveness, effectivenessand efficiency that is integrated into its processes and performance.Keywords: ERP, Company Performance, Effectiveness and Efficiency,Information Integration, Supply Chain Management,
信息技术在业务流程中扮演着重要的角色,其中之一就是ERP(企业资源计划)的实施,ERP是一种旨在帮助组织通过生产集成解决方案来管理和有效利用资源的软件。ERP在业务流程中提供了有益的含义。其中之一就是公司的供应链流程。本研究旨在分析ERP (Enterprise Resource Planning,企业资源计划)系统在公司各个部门的实施情况及其对业务运营的影响,特别是选择作为分析对象的公司,即PT. Pegaunihan Technology Indonesia的供应链管理部门。本研究使用的方法是定性研究方法,特别是定性描述和案例研究。根据所提出的分析结果,可以得出结论,在PT. Pegaunihan Technology Indonesia实施ERP,特别是在供应链管理部门,创造了融入其流程和绩效的响应能力,有效性和效率。关键词:ERP,公司绩效,有效性与效率,信息集成,供应链管理
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引用次数: 0
ANALISIS PENGARUH PENERAPAN ERP DALAM MENINGKATKAN KINERJA SUPPLY CHAIN MANAGEMENT PADA PT INDOFOOD CBP SUKSES MAKMUR Tbk.
Pub Date : 2023-05-31 DOI: 10.24127/pro.v11i1.7891
Teddy Ong, Rizni Aulia Qadri, Rizal Verandi, Shelly E Elida, Angelica Vivian Christy
PT. Indofood is one of the largest food product manufacturing companies inIndonesia. This article discusses the ERP system used by PT. Indofood to improvetheir supply chain management performance as well as their operationalperformance. The method used in this study is qualitative, in which the data issought from valid sources and references and has been studied previously. Theresult of this research is the ERP system used by PT. Indofood can improveoperational performance as well as performance of existing supply chainmanagement.Keyword: ERP System, Foods, Indofood, Supply Chain Management
PT. Indofood是印尼最大的食品制造公司之一。本文讨论了印度PT. Indofood公司利用ERP系统来提高其供应链管理绩效和运营绩效。本研究中使用的方法是定性的,其中数据来自有效的来源和参考文献,并已被研究过。本研究的结果是PT. Indofood使用的ERP系统可以提高运营绩效以及现有供应链管理的绩效。关键词:ERP系统,食品,印度食品,供应链管理
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引用次数: 0
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Jurnal Promosi Program Studi Pendidikan Ekonomi
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