Basic and Applied Accounting Research Journal最新文献

The Role of Sales Accounting Information System in PT. Petro Gasindo Intiniaga 销售会计信息系统在 PT.Petro Gasindo Intiniaga

Basic and Applied Accounting Research Journal Pub Date : 2024-01-22 DOI: 10.11594/baarj.03.02.04

In PT. Petro, Gasindo Intiniaga, Galih Supraja

{"title":"The Role of Sales Accounting Information System in PT. Petro Gasindo Intiniaga","authors":"In PT. Petro, Gasindo Intiniaga, Galih Supraja","doi":"10.11594/baarj.03.02.04","DOIUrl":"https://doi.org/10.11594/baarj.03.02.04","url":null,"abstract":"The role of sales accounting information systems in a company is very important Importantly, having a sales accounting information system can maximize profits obtained, achieve sales volume, and support sales growth. So that If the company achieves maximum sales levels, the company needs to pay attention sales system in the company. This research focuses on (1) How the sales accounting information system is implemented at PT. Petro Gasindo Intiniaga, (2) What is the internal control system at PT. Petro Gasindo Intiniaga (3) What is the role of the sales information system at PT. Petro Gasindo Intiniaga to improve the internal control system. This research uses a qualitative approach with a descriptive research type. The data sources used are Primary Data and Secondary Data. Research procedure The data used is field search (a) interviews (b) documentation (c) Observation. To check the validity of the data findings, three triangulations were carried out (1) source triangulation (2) technique triangulation (3) time triangulation. The result of this research is an internal control system in Information Systems Sales Accounting at PT. Petro Gasindo Intiniaga is not doing well. In the The company still has several weaknesses, including; (1) There still exists a dual function in the sales system, between the warehouse helper function and admin functions which are only carried out by the warehouse department. (2) The Authorization System for Approval for Delivery of goods is still authorized by the production and warehouse departments. (3) Deep sales system in which the cash received is not fully deposited into the bank on the date the transaction takes place.","PeriodicalId":268951,"journal":{"name":"Basic and Applied Accounting Research Journal","volume":"25 5","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139608266","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}

引用次数: 0

Are Good Corporate Governance, Corporate Social Responsibility, Firm Size And Profit Quality Affect Firm Performance? 良好的公司治理、公司社会责任、公司规模和利润质量会影响公司业绩吗？

Basic and Applied Accounting Research Journal Pub Date : 2024-01-09 DOI: 10.11594/baarj.03.02.03

A. M. Dientri, Novi Darmayanti, Tri Lestari, Imam Baidlowi, Tri Retno Hariyati

{"title":"Are Good Corporate Governance, Corporate Social Responsibility, Firm Size And Profit Quality Affect Firm Performance?","authors":"A. M. Dientri, Novi Darmayanti, Tri Lestari, Imam Baidlowi, Tri Retno Hariyati","doi":"10.11594/baarj.03.02.03","DOIUrl":"https://doi.org/10.11594/baarj.03.02.03","url":null,"abstract":"The purpose of this research is to examine the effect of good corporate governance, corporate social responsibility, company size and earnings quality on the performance of companies listed on the Indonesian stock exchange in 2018-2022. This research was conducted at the Investment Gallery of the University of Muhammadiyah Gresik, by examining the annual financial reports of manufacturing companies listed on the Indonesia Stock Exchange. Population 226 companies. This study used a purposive sampling technique in sampling and obtained 9 companies that were selected based on the criteria. Descriptive statistical analysis and multiple linear regression analysis were used to determine the effect of good corporate governance, corporate social responsibility, company size and earnings quality on company performance. in this study also used the classical assumption test, t test and F test, these techniques were processed with SPSS to analyze several hypotheses. The results of this study indicate that good corporate governance partially has a positive and significant effect on company performance. Corporate social responsibility partially does not affect company performance. Firm size partially has a negative effect on firm performance. earnings quality partially does not affect company performance and simultaneously GCG, CSR, company size and earnings quality affect company performance.","PeriodicalId":268951,"journal":{"name":"Basic and Applied Accounting Research Journal","volume":"18 10","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139628624","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}

引用次数: 0

The Influence of the Amount of Credit Disbursement on Profitability in State-Owned Banking in Indonesia 印度尼西亚国有银行信贷发放额对盈利能力的影响

Basic and Applied Accounting Research Journal Pub Date : 2024-01-09 DOI: 10.11594/baarj.03.02.02

Fatichatur Rachmaniyah, Dewi Kusmayasari, Abdul Hadi, Siti Makhmudah

引用次数: 0

The Role of Operational Audit in Supporting Sales Effectiveness (Study PT. Pacific Indo Packing) 运营审计在支持销售效率中的作用(研究PT.太平洋印度包装)

Basic and Applied Accounting Research Journal Pub Date : 2023-06-23 DOI: 10.11594/baarj.03.01.04

Ahmad Iswanto, Anjar Sulistyowati, Ali Muhajir

{"title":"The Role of Operational Audit in Supporting Sales Effectiveness (Study PT. Pacific Indo Packing)","authors":"Ahmad Iswanto, Anjar Sulistyowati, Ali Muhajir","doi":"10.11594/baarj.03.01.04","DOIUrl":"https://doi.org/10.11594/baarj.03.01.04","url":null,"abstract":"This study aims to determine how big the role of operational audit in supporting the effectiveness of sales in the company pt. pacific indo packing. because it is quite important to know how the role of operational audit and sales effectiveness in the company is whether the sales that have been carried out by the company have been effective or vice versa. In this study, the researcher used a quantitative descriptive method. The research method is intended to collect data according to the actual situation and provide an overview and analysis of the existing problems so that it can provide a fairly clear picture of the object under study. The sample in this study is the finance / sales department and the financial statements of the budget and sales realization in 2018 - 2020. The technique of analyzing the percentage results using the provisions, Less than or equal to 70% (≤ 70%) means that the sales function audit does not play a role in supporting sales effective. More than 70% (>70%) means that the sales function audit plays a role in supporting effective sales. Based on the analysis and the results of the questionnaire, the percentage of operational audit participation is 94.48%, this can be seen from the calculation of the answers to the questionnaire using existing benchmarks. So from the results of the percentage can be concluded that the role of operational audit at PT. PACIFIC INDO PACKING Lamongan can be said to play a role because the results of the operational audit presentation are 94.48% while the benchmark can be said to play a role if it is more than 70%.","PeriodicalId":268951,"journal":{"name":"Basic and Applied Accounting Research Journal","volume":"45 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131411117","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}

引用次数: 0

The Effect of Sales Growth and Profitability on Company Value with Debt Policy as Moderating Variables 以债务政策为调节变量的销售增长和盈利能力对公司价值的影响

Basic and Applied Accounting Research Journal Pub Date : 2023-06-23 DOI: 10.11594/baarj.03.01.03

Jangasih Situngkir, A. H. Mukti, M. Christiningrum

引用次数: 0

The Effect of Information System Quality, Perceived Usability, and Information Quality on User Satisfaction of Finance Management System (FMS) Applications 信息系统质量、感知可用性和信息质量对财务管理系统(FMS)应用用户满意度的影响

Basic and Applied Accounting Research Journal Pub Date : 2023-06-23 DOI: 10.11594/baarj.03.01.02

Asih Waris Lestari, A. H. Mukti, M. Christiningrum

引用次数: 0

Accountability Analysis of Village Fun Management and Village Development to Allocation of Village Funds 乡村游乐管理与乡村发展对乡村资金分配的问责分析

Basic and Applied Accounting Research Journal Pub Date : 2023-06-23 DOI: 10.11594/baarj.03.01.05

M. Wafa, Isnaini Anniswati Rosyida, Istifak Iyatus Sholikha

引用次数: 0

Strategy for the Development of the Indonesian Halal Industry in the New Normal Era 新常态下印尼清真产业发展战略

Basic and Applied Accounting Research Journal Pub Date : 2023-06-23 DOI: 10.11594/baarj.03.01.07

Gunawan Aji, Ummu Najwa, Rohayatul Akyani, Armaelis Arfani, Elsa Tiara, K. Abdurrahman, Wahid Pek-alongan

{"title":"Strategy for the Development of the Indonesian Halal Industry in the New Normal Era","authors":"Gunawan Aji, Ummu Najwa, Rohayatul Akyani, Armaelis Arfani, Elsa Tiara, K. Abdurrahman, Wahid Pek-alongan","doi":"10.11594/baarj.03.01.07","DOIUrl":"https://doi.org/10.11594/baarj.03.01.07","url":null,"abstract":"The COVID-19 pandemic has had a significant impact on consumer buying patterns. This makes the economic sector receive special attention from the Indonesian government. At present the Indonesian government has implemented a new normal policy to accelerate the handling of COVID-19. This study aims to explain the role of the halal industry in reviving the Indonesian economy in the new normal era, the opportunities for the halal industry in Indonesia, and the possible challenges it faces, and explain what strategies should be followed. This study uses a descriptive qualitative research method. The technique used in this study using a purposive sampling technique. The data used comes from primary data through interviews and secondary data through research, books, other articles, and the official website of the Minister of Finance relevant to the research theme. The results of this study explain that the halal industry has an important role in Indonesia's economic growth in the new normal era. There are economic sectors that are opportunities for the development of the halal industry, namely halal food and beverages, halal fashion, halal cosmetics, halal media and recreation, halal pharmaceuticals, and halal finance. Apart from opportunities, a number of challenges must be faced, such as challenges arising from government, organizations, development, society or consumers, and existing resources. Strategies also need to be carried out to deal with these challenges, one of which is by prioritizing the halal product category.","PeriodicalId":268951,"journal":{"name":"Basic and Applied Accounting Research Journal","volume":"301 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124238970","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}

引用次数: 0

The Impact Of Covid-19 On Stock Price And Stock Trade Volume (Case Study of Food and Beverages Companies Listed on the Indonesia Stock Exchange) 新冠肺炎疫情对股票价格和交易量的影响(以印尼证券交易所食品饮料上市公司为例)

Basic and Applied Accounting Research Journal Pub Date : 2023-06-23 DOI: 10.11594/baarj.03.01.06

Latifatus Sholikhah, Novi Darmayanti, Have Zulkarnaen

引用次数: 0

Macro and Micro Environmental Perspectives on the Ability of SME Business to Innovate and Perform Good 中小企业创新与绩效能力的宏观与微观环境视角

Basic and Applied Accounting Research Journal Pub Date : 2023-06-22 DOI: 10.11594/baarj.03.01.01

Muthia Algarini, Dito Aditia Darma Nasution

{"title":"Macro and Micro Environmental Perspectives on the Ability of SME Business to Innovate and Perform Good","authors":"Muthia Algarini, Dito Aditia Darma Nasution","doi":"10.11594/baarj.03.01.01","DOIUrl":"https://doi.org/10.11594/baarj.03.01.01","url":null,"abstract":"The production environment has changed to a knowledge and technology system, and competition has also developed into a more global and innovation system, becoming a competitive environment in most countries and businesses. Companies must evolve and innovate to deal with intense competition and shifting consumer demands if they hope to succeed over the long term in today's global market economy. Small and medium enterprises should seek new business motivations and strategies to better develop new goods and services and take new information and technological advances into account. For a business to grow, innovation is essential. The traditional innovation literature, first published in 1934 by Joseph Schumpeter, focuses on the manufacturing sector and the level of competition in advanced markets and economies. Compared to other countries, Indonesia has a much higher proportion of small businesses per capita. Over the years, SMEs have made a significant contribution to developing countries in Asia (including ASEAN). SMEs are cited in ASEAN countries as a key driver of economic growth and development, the foundation of the national economy, the highest paying industry, and a potential tool for reducing poverty. Especially after the Asian financial crisis, including Indonesia's SMEs which are strategic in private sector growth.","PeriodicalId":268951,"journal":{"name":"Basic and Applied Accounting Research Journal","volume":"79 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116344213","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}

引用次数: 0