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All Journal JURNAL RISET AKUNTANSI DAN AUDITING Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis Balance : Jurnal Akuntansi dan Manajemen
BANEA, AGNES EYNE
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Analisis Implementasi Sistem E-procurement Dalam Pendeteksian Dan Pencegahan Fraud Di PT. Pertamina RU VII Kasim Sorong BANEA, AGNES EYNE; SAERANG, DAVID P.E; WARONGAN, JESSY D.L
JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" Vol 11, No 1 (2020): Goodwill Vol. 11 No.1 Januari-Juni 2020
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35800/jjs.v11i1.28630

Abstract

Abstract. This study is intended to analyse the implementation of the e-procurement system in detecting and preventing frauds, including to analyse the constraints of such system at PT. Pertamina RU VII Kasim Sorong. This is a qualitative research study and conducted by exploratory approach. Data were obtained by field observations, interviews with key informants and documentation studies. Key informants were interviewed with specific considerations and objectives. Triangulation technique was used to examine the validity of data and data sources. Interviews were transcribed into transcirptions. Those transcriptions were analysed by content analysis, consisting of giving a theme / coding, conceptualizing scientific statement and interpreting in the form of narration. The results showed that the e-procurement system at PT. Pertamina RU VII. Kasim has been implemented in accordance with the Minister of BUMN Regulation No.PER-15/MBU/2012 concerning the procurement of goods and services electronically. It therefore allows the detection and prevention of frauds which are committed by third parties/vendors against PT. Pertamina RU VII Kasim Sorong. However, regarding the implementation of the e-procurement system, several obstraints are still found, namely in human resources and network or application systems.Keywords: E-Procurement System, FraudAbstrak. Penelitian ini bertujuan menganalisa bagaimana implementasi system e-procurement dalam pendeteksian dan pencegahan fraud, serta menganalisa kendala yang terjadi dalam penerapan sistem e-procurement di PT. Pertamina RU VII Kasim Sorong. Metode penelitian yang digunakan adalah metode penelitian kualitatif dengan pendekatan eksploratori. Data diperoleh melalui observasi lapangan, wawancara pada informan kunci dan studi dokumentasi. Informan kunci yang diwawancarai dengan pertimbangan dan tujuan tertentu. Teknik triangulasi digunakan untuk menguji validitas data dan sumber data. Data transkrip yang diuraikan dari hasil wawancara dianalisis menggunakan metode analisis isi yang terdiri dari pemberian tema/coding, konseptualisasi pernyataan ilmiah dan menginterprestasikan dalam bentuk narasi.Hasil penelitian menunjukkan bahwa implementasi sistem e-procurement pada PT. Pertamina RU VII Kasim sudah sesuai dengan peraturan menteri BUMN Nomor PER-15/MBU/2012 tentang pengadaan barang dan jasa secara elektronik. Sehingga dapat mendeteksi dan mencegah fraud yang dilakukan oleh pihak ketiga/vendor terhadap  PT Pertamina RU VII Kasim Sorong. Namun tentang penerapan sistem e-procurement masih ditemukan beberapa kendala yaitu Sumber Daya Manusia (SDM) dan sistem jaringan atau aplikasi. Kata Kunci: Sistem E-Procurement, Fraud 
Analisis Pengetahuan Akuntansi Pelaku Usaha Mikro Kecil Dan Menengah (UMKM) Atas Laporan Keuangan Banea, Agnes Eyne
Balance : Jurnal Akuntansi dan Manajemen Vol. 2 No. 2 (2023): Agustus 2023
Publisher : Lembaga Riset Ilmiah, Yayasan Mentari Meraki Asa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jam.v2i2.339

Abstract

Akuntansi dan Usaha Mikro, Kecil dan Menengah (UMKM) merupakan hal yang erat kaitannya karena akuntansi akan membantu pelaku UMKM dalam mengelola keuangan usahanya. Namun, kendalanya pelaku UMKM belum memahami tentang akuntansi dan bagaimana penerapannya. Oleh karena itu, penelitian ini bertujuan untuk meneliti pemahaman akuntansi dan penerapan akuntansi oleh pelaku UMKM di Kelurahan Madidir Ure. Penelitian ini menggunakan metode kualitatif, dengan mewawancari beberapa orang yang merupakan informan kunci. Berdasarkan hasil wawancara menunjukkan bahwa pemahaman akuntansi pelaku UMKM di Kelurahan Madidir Ure belum sesuai dengan Standar Akuntansi Keuangan Entitas Mikro, Kecil dan Menengah dan penerapan akuntansi masih secara sederhana berupa pencatatan pemasukan dan pengeluaran. Accounting and Micro, Small and Medium Enterprises (MSMEs) are closely related because accounting will help MSME actors in managing their business finances. However, the problem is that MSME actors do not understand about accounting and how it is applied. Therefore, this study aims to examine the understanding of accounting and the application of accounting by MSME actors in Madidir Ure Village. This research uses qualitative methods, by interviewing several people who are key informants. Based on the results of the interview, it shows that the accounting understanding of MSME actors in Madidir Ure Village is not in accordance with the Financial Accounting Standards for Micro, Small and Medium Entities and the application of accounting is still simple in the form of recording income and expenses.
KINERJA KEUANGAN SEBELUM DAN SESUDAH PANDEMI COVID-19 Pesak, Pricilia Joice; Banea, Agnes Eyne; Gazali, Ahmad
Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis Vol 8 No 2 (2023): Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/kurs.v8i2.3951

Abstract

This research aims to determine and analyze differences in financial performance between during and after COVID-19 in primary consumer goods sector companies listed on the Indonesia Stock Exchange (BEI). Financial report analysis uses profitability, liquidity, solvency, and activity ratios, from each ratio one ratio is taken to analyze, namely, net profit margin, current ratio, debt to asset ratio, and total asset turnover ratio. With a population of 117 companies in Indonesia's primary consumer goods sector, the research sample was selected using a purposive sampling method and found as many as 91 companies in the primary consumer goods sector on the Indonesia Stock Exchange (BEI) for the period 2020 - 2021. The type of data used in the research is quantitative data obtained from the financial reports of companies in the primary consumer goods sector on the Indonesia Stock Exchange. The analytical method used is the Wilcoxon signed-rank test. The research results show a difference in financial performance during and after Covid-19 as measured by the net profit margin and total asset turnover ratio, there is no difference in financial performance during and after Covid-19 as measured by the current ratio and debt to asset ratio Penelitian ini bertujuan untuk mengetahui dan menganalisis perbedaan kinerja keuangan antara saat dan setelah covid-19 pada perusahaan sektor barang konsumen primer yang terdaftar di Bursa Efek Indonesia (BEI). Analisis laporan keuangan menggunakan rasio profabilitas, likuiditas, solvabilitas dan aktivitas yang dari masing-masing rasio diambil satu rasio untuk menganalisis yaitu, net profit margin, current ratio, debt to asset ratio dan total asset turnover ratio. Dengan populasi 117 perusahaaan sektor barang konsumen primer di Indonesia, sampel penelitian dipilih dengan menggunakan metode purposive sampling dan didapati sebanyak 91 perusahaan sektor barang konsumen primer di Bursa Efek Indonesia (BEI) periode 2020 – 2021. Jenis data yang digunakan dalam penelitian adalah data kuantitatif yang diperoleh dari laporan keuangan perusahaan sektor barang konsumen primer di Bursa Efek Indonesia. Metode analisis yang digunakan adalah Uji Beda Wilcoxon signed rank test. Hasil penelian menunjukan bahwa terdapat perbedaan kinerja keuangan saat dan sesudah Covid-19 yang diukur dengan net profit margin dan total asset turnover ratio, tidak terdapat perbedaan kinerja keuangan saat dan sesudah covid-19 yang diukur dengan current ratio dan debt to asset ratio.
Co-Authors Ahmad Gazali, Ahmad David P.E Saerang Jessy D.L Warongan, Jessy D.L