Indonesian Journal of Sustainability Policy and Technology

Cash Receipts and Disbursements Accounting Information System at an Education Center

2024-12-06T22:46:42+00:00

An information system integrates people, hardware, software, and data networks that continuously interact to store, collect, process, and distribute information to achieve organizational goals. An accounting information system is designed to collect, record, store, and process data from routine accounting transactions. The object of this research is Victory Education Center, which operates as a non-formal education service provider. This research aims to understand the accounting information system for cash receipts and disbursements applied by Victory Education Center, to determine whether the system is implemented according to procedures, and to identify methods to prevent cash fraud and embezzlement at Victory Education Center. In this study, the author uses a descriptive analysis method. The data sources include both primary and secondary data. The results show that the accounting information system for cash receipts and disbursements still relies on Microsoft Excel, which affects the accuracy of financial data and increases the time required to prepare financial reports for Victory Education Center. Additionally, no cash receipts and disbursement plans are in place, making it impossible to predict the annual cash inflows and outflows. Human resources are not optimally utilized, as some staff are working outside their areas of expertise, there is no segregation of duties between those receiving cash and those recording transactions, and financial reports are not audited because no specific department is assigned to perform such audits.

IDX Food and Beverage Companies Financial Reporting Timelines: Do Profitability, Auditor Opinion, and Company Size Play a Role?

2024-12-07T03:24:25+00:00

This study aims to analyze the effect of profitability, auditor's opinion, and company size on the timeliness of financial report submissions in companies listed on the Indonesia Stock Exchange (IDX) from 2021-2023. The financial report submission timeline is one of the important components in information disclosure that can influence investment decisions and market confidence. Profitability is measured using Return on Assets (ROA), the auditor's opinion is seen based on the type of audit opinion given, and company size is measured from total assets. This study uses a quantitative method with a multiple regression approach. The research sample consisted of 12 Food and Beverage companies listed on the IDX during the period studied, which were selected using a purposive sampling technique. Secondary data from financial reports and company audit opinions were taken from the official IDX website and the company's annual report. The results of the study indicate that profitability and company size have a positive and significant effect on financial report submission timeliness, while the auditor's opinion does not have a significant effect. This finding indicates that larger and more profitable companies tend to be timelier in reporting their finances, while the type of auditor's opinion is not a determining factor in terms of timeliness. This study contributes to the literature on financial reporting in the Indonesian capital market and provides recommendations for companies and regulators to pay more attention to internal factors that influence financial report timeliness.

Development of PT SIER Accounting Information Systems: The Importance of User Participation and Satisfaction

2024-12-15T11:34:44+00:00

Rapid changes and developments affect information systems (including accounting information systems). These changes and developments are visible in managerial needs, perceptions, business environment, and accounting information technology. This requires an effective internal and external information system so management can detect effectively when conditions change and require a strategic response. Using accounting information systems is expected to greatly benefit the highly competitive business world. The determining factor for the success of information system development is important. Because some users at PT. SIER (Persero) is not satisfied with the information produced because the information created does not follow the decision-making needs, so the presentation of the resulting report is less accurate and not timely. Therefore, this research examines the influence of top management support, user participation, and user communication on user satisfaction in developing an accounting information system. Data were analyzed with a population of 53 managers and assistant managers at PT. SIER (Persero) used a census sampling technique or saturated sampling of 53 managers and assistant managers, and the data analysis technique used in this research was the multiple linear regression statistical test. The conclusion that can be drawn from the multiple linear regression statistical test is that top management support, user participation, and user communication positively affect user satisfaction in accounting information system developers at PT. SIER (Persero), so that the research hypothesis is proven true.

Understanding Poverty of the First Goal of SDGs: An Analysis of Contributing Factors

2024-12-21T00:16:29+00:00

The level of poverty in Sumatra is one of the poverty problems that need a solution in accordance with the first goal of the Sustainable Development Goals (SDGs). The reason for choosing the Poverty Level in Sumatra as the research object is because the problem of poverty has the potential to create social problems and low access to various kinds of resources and productive assets, as well as fulfilling basic human needs, both food and non-food. The problem of poverty has an impact on the quality of human resources. This research aims to analyze the influence of the Dependency Ratio, Government Expenditure, Population Growth and Job Opportunities on Poverty Levels in Sumatra. The variables used are Dependency Ratio, Government Expenditure, Population Growth and Job Opportunities. The data used in this research is secondary data taken over a period of 15 years. Secondary data was obtained from the Sumatra Central Statistics Agency (BPS). For data analysis, computer tools were used, including the SPSS (Statistics Program for Social Science) program version 13.00. The analysis used in this research is multiple linear regression, and the hypothesis tests used are the t-test and statistical F-test. The test results prove that the Dependency Ratio and Job Opportunities influence the poverty level in Sumatra. Meanwhile, the results of testing Government Expenditures and Population Growth do not affect the Poverty Level in Sumatra.