PENGARUH PEMAHAMAN AKUNTANSI, PEMANFAATAN SISTEM INFORMASI AKUNTANSI DAN PERAN INTERNAL AUDIT TERHADAP KUALITAS LAPORAN KEUANGAN (Survey pada Koperasi Pegawai Republik Indonesia Kota Bandung)

Purwanti, Meilani; Wasman, Wasman

doi:10.15408/ess.v4i3.2434

Cited by 10 publications

(10 citation statements)

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“…Normative juridical research is a process to find the rule of law, legal principles, and legal doctrines that aims to answer the legal issues faced so that new arguments, theories, or concepts are obtained as prescriptions in solving problems. The use of this research method is helpful in answering and resolving problems in research based on existing legal principles and positive law governing problems in research, as well as several other supporting theories (Purwanti & Wasman, 2014). This form of normative juridical research is intended to identify the making of a Notary deed during the Covid-19 period in Indonesia, the Netherlands, and Belgium (Budianto et al, 2020).\…”

Section: Methodsmentioning

confidence: 99%

Policy of notary deed in Indonesia, Netherland, and Belgium during the Covid-19 pandemic

Humaira¹,

Latumeten²

2022

JPPI

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This study aims to compare the making of a notary deed during the Covid-19 period in Indonesia, the Netherlands and Belgium. Normative juridical law research is the method employed in this research. Analytical descriptive was further also utilized, while the data collection technique used is literature study. The results of the study indicated the importance of changes to Law Number 30 of 2004 concerning Notary Positions as amended by Law Number 2 of 2014 concerning Amendments to Law Number 30 of 2004 concerning Notary Positions ("Notary Position Law") in connection with by making an authentic deed which is carried out without physical presence, which facilitates Notaries to carry out their positions in times of emergency such as the current Covid-19 as the Netherlands and Belgium have fulfilled the element of legal expediency by enacting the Covid-19 Temporary Law ("Dutch Covid-19 Temporary Act") in the Netherlands. The Netherlands Covid-19 Temporary Act makes it possible to make a notarial deed without physical presence or to do it virtually. Meanwhile, in Belgium, a digital power of attorney has been implemented by The Royal Federation of Belgian Notaries and the Minister of Justice. The authors conclude that in Indonesia, the law regarding the position of a notary does not yet recognize virtual meetings but requires the making of a notary deed through parties who are directly related to a notary, while the Netherlands had previously implemented a rule that the making of a deed could be done using a two-way audiovisual communication facility for the prevention of COVID-19 and Belgium had implemented a digital power of attorney to make it easier for parties to use the service from a notary.

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Section: Methodsmentioning

confidence: 99%

Policy of notary deed in Indonesia, Netherland, and Belgium during the Covid-19 pandemic

Humaira¹,

Latumeten²

2022

JPPI

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“…Tingkat pemahaman akuntansi bisa diukur dari seseorang dalam memahami proses, pencatatan transaksi keuangan, pengelompokkan, pengikhtisaran, pelaporan dan penafsiran data keuangan. Jadi seseorang yang memiliki pemahaman tentang akuntansi adalah orang yang pandai, paham, menguasai, dan mengerti benar proses akuntansi (Purwanti, M., dan Wasman, 2014).…”

Section: Pemahaman Akuntansiunclassified

Pengaruh Pemahaman Dan Pemanfaatan Sistem Infomasi Akuntansi Terhadap Peningkatan Produktivitas Pada Perusahaan Pt. Produk Sawitindo Jambi

Aldila¹,

Arsa²,

Anggraeni³

2023

Al-Dzahab

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Purpose: This study aims to determine and analyze the effect of understanding accounting and the use of accounting information systems on increasing productivity at PT. Sawitindo Jambi products. Design/Methodology/Approach: The research method used is descriptive quantitative analysis with primary data through surveys, multiple linear regression analysis tools. Findings: The results showed that simultaneously showed that the variables of accounting understanding and accounting system utilization together had a positive and significant effect on increasing productivity at PT. Sawitindo Jambi products. while partially showing that the variable of accounting understanding has a positive and significant effect on increasing the productivity of PT. Sawitindo Jambi products. and the variable of accounting system utilization has a positive and significant effect on increasing productivity at PT. Sawitindo Jambi products. Research Implications: The implication of the research results is that the company should conduct a review of the understanding of accounting and the use of AIS in making financial reports so that the productivity of the company's financial statements can continue to be improved.

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“…Informasi akuntansi memiliki tiga dimensi, yaitu waktu, konten, dan sistem informasi akuntansi yang diperlukan untuk menghasilkan informasi yang berkualitas dan berguna dalam pengambilan keputusan yang efektif. Selain itu hal serupa juga dibahas oleh (Purwanti & Wasman, 2016) pada penelitiannya yang menegaskan bahwa kualitas sistem informasi akuntansi merupakan hal yang sangat penting bagi keberhasilan suatu organisasi, yaitu dengan memfasilitasi proses operasional seharihari dengan memberikan informasi akuntansi yang berguna bagi manajemen organisasi.…”

Section: Kualitas Laporan Keuangan DI Kpn Dewantaraunclassified

Analisis Penerapan Sistem Informasi Akuntansi di Koperasi Pegawai Negeri Dewantara SMA Negeri 6 Kota Bengkulu

Fitranita

Orseta

2023

joe

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This study aims to analyze and describe the application of accounting information systems at KPN Dewantara. This study used a qualitative approach with a descriptive research design. Primary data collection was carried out by in-depth interviews with 5 informants who were members, administrators and supervisors of KPN Dewantara. The results showed that the implementation of the accounting information system in the form of microsoft excel at KPN Dewantara was considered good, the selection of microsoft excel based on the needs of KPN Dewantara management, effectiveness was assessed as good by fulfilling 5 indicators of effectiveness, although in the near future microsoft excel will soon be replaced with a new system called cooperative. 4.0. However, the quality of financial reports can only be assessed as good from an internal KPN Dewantara perspective because KPN is not yet guided by PSAK and only uses SAK-ETAP as a guideline for preparing financial reports. The limitations of this study are that there is still a lack of data collection, and the subjects used have not used PSAK as a guideline for making financial reports so that this research has not been able to fully describe the real conditions and conditions of cooperatives in the city of Bengkulu.

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PENGARUH PEMAHAMAN AKUNTANSI, PEMANFAATAN SISTEM INFORMASI AKUNTANSI DAN PERAN INTERNAL AUDIT TERHADAP KUALITAS LAPORAN KEUANGAN (Survey pada Koperasi Pegawai Republik Indonesia Kota Bandung)

Cited by 10 publications

References 0 publications

Policy of notary deed in Indonesia, Netherland, and Belgium during the Covid-19 pandemic

Policy of notary deed in Indonesia, Netherland, and Belgium during the Covid-19 pandemic

Pengaruh Pemahaman Dan Pemanfaatan Sistem Infomasi Akuntansi Terhadap Peningkatan Produktivitas Pada Perusahaan Pt. Produk Sawitindo Jambi

Analisis Penerapan Sistem Informasi Akuntansi di Koperasi Pegawai Negeri Dewantara SMA Negeri 6 Kota Bengkulu

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