Pemerintah perlu mengoptimalisasi pemanfaatan kemajuan teknologi informasi untuk membangun jaringan sistem informasi manajemen dan proses kerja yang memungkinkan pemerintahan bekerja secara terpadu dengan menyederhanakan akses antar unit kerja. Teknologi informasi selain sebagai teknologi komputer untuk pemrosesan dan penyimpanan informasi, juga berfungsi sebagai teknologi komunikasi untuk penyebaran informasi. Komputer sebagai salah satu komponen dari teknologi merupakan alat yang bisa melipatgandakan kemampuan yang dimiliki manusia dan komputer juga bisa mengerjakan sesuatu yang manusia mungkin tidak mampu melakukannya. Penelitian ini bertujuan untuk menganalisis pengaruh pemanfaatan teknologi informasi terhadap kualitas laporan keuangan pada Kantor Kelurahan Sukajaya Kota Palembang. Penelitian ini menggunakan observasi (pengamatan) dengan metode kualitatif desktiptif. Hasil penelitian menunjukkan bahwa Kantor Kelurahan Sukajaya sudah cukup memadai dalam hal teknologi infromasi walaupun alat-alat yang digunakan belum semuanya mencukupi untuk memberikan informasi yang diperlukan oleh rt ataupun rw sekitar. Karena semakin canggihnya yang teknologi yang digunakan semakin dapat memperkecil biaya yang digunakan. Kata Kunci: Pemanfaatan Teknologi Informasi, Kualitas Laporan Keuangan

<p><em>Human resources play an important role in the quality of financial reports. With human resources (HR) who are competent and have a high understanding of managing regional finances, it will also improve the financial reporting they report or which will be presented in accordance with the characteristics of financial statements. The Sukajaya Sub-District Office, several staff who helps in the finance department also has an educational background of high school graduates. This study aims to analyze the influence of human resources on the quality of financial reports at the Sukajaya Village Office, Palembang City. This study uses secondary data in the form of observations (observations). The results showed that the Sukajaya Village Office already had human resources in accordance with the field assigned, namely the financial sector, although not all parties had an undergraduate education background, namely a minimum of high school. Human Resource Competence is the ability of an employee related to knowledge, skills, and attitudes in completing their performance so that they can achieve the desired goals. The Sukajaya Sub-District Office, Palembang City should provide training to staff related to the financial sector so that later they are able to carry out functions related to the financial sector.</em></p><p><strong><em> </em></strong></p><p><strong><em>Keywords: </em></strong><em>Human Resources, Quality of Financial Reports</em></p>

In this research, it was conducted at the Palembang City Dinarban Business. The type and source of data in this study is qualitative data using secondary data, namely by making observations or observations and documentation in the form of records of production costs needed to calculate sales and purchases in 2022. The financial statements themselves are very important for business continuity in order to find out how much the profits earned and how in the future to treat these profits which can be used as business capital in the next period. Dinarban Enterprises in preparing accounting reports have not prepared a financial position report, this is because Dinarban Enterprises do not understand and are confused about preparing financial reports in accordance with applicable standards. This business also does not take into account assets and liabilities & equity clearly and accurately, and does not take into account the assets owned by DinarBan. The main obstacle is because even though business owners are aware that proper and correct financial reports are important for the continuity of the business being carried out, however, this is considered complicated or troublesome and also a lack of understanding of the business. In addition, the level of education also affects understanding in making financial reports. Therefore, financial reports can be a reference for making a decision. So that it can make it easier for you to run a business. The results of these financial reports can be used as a decision-making tool. Therefore, the authors provide advice for Dinarban Enterprises to implement recording using Financial Reports in accordance with existing accounting standards to make it easier for business owners to make decisions accurately in accordance with business conditions.  Keywords: Financial Statements, Entrepreneurship.

This research is a descriptive qualitative research. The type and source of data in this study is qualitative data using secondary data, namely by making observations or observations and documentation in the form of records of production costs needed for calculating the cost of production and calculating the selling price for expenses in 2021. The research method used in this study This is a qualitative method by analyzing by collecting data and the results describe how Lambe Cake applies the cost plus pricing method in setting selling prices through observation and document analysis at Lambe Cake in Palembang City. The calculation of the cost of production is something that needs to be considered in determining the selling price of a product. Calculation of the right and accurate cost of production is something that needs to be done by every company, because without a precise and accurate calculation of the cost of production, the manufacturing company concerned will experience problems in determining the selling price of a product. The costs incurred in the production process will be used as the basis for determining the selling price and usually the company will add the desired profit percentage. One method of determining the selling price, in which all costs or full total costs are added to the profit percentage expected by the company is called the Cost Plus Pricing method. The cost of production in industrial companies consists of raw material costs, direct labor costs and factory overhead costs. In this research conducted at Lambe Cake, Bengkulu City. Lambemu here still uses calculations based on ordinary calculations according to the seller himself and does not take into account the costs associated with non-production. So it has a difference between ordinary calculations and calculations using the cost plus pricing method. By using cost plus pricing, determining the selling price becomes more accurate and precise.

Penelitian ini bertujuan untuk menganalisis penerapan metode pencatatan dan penilaian persediaan barang dagangan pada CV Dandy Brothers Kota Bengkulu. Penelitian ini menggunakan data sekunder berupa observasi (pengamatan) dan dokumentasi berupa persediaan dan laporan keuangan pada CV Dandy Brothers. Hasil penelitian menunjukkan bahwa CV Dandy Brothers metode yang digunakan sudah sesuai dengan PSAK No 14 dimana perusahaan tersebut telah melakukan pencatatan persediaan dengan menggunakan metode perpetual. Sedangkan untuk metode penilaian persediaan barang dagangannya dengan menggunakan metode average (rataa-rata).