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All Journal Jurnal Ilmiah Kesatuan (JIK) Jurnal Ilmiah Ranggagading (JIR) JAS-PT Jurnal Analisis Sistem Pendidikan Tinggi Jurnal Ilmiah Akuntansi Kesatuan Jurnal Abdimas Dedikasi Kesatuan Jurnal Informatika Kesatuan

Muanas Muanas

Institut Bisnis dan Informatika Kesatuan

Author-ID : 3628198

Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Library & Information Science Public Health Social Sciences Other

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Evaluasi Atas Pelaksanaan Sistem Informasi Akuntansi Dalam Menciptakan Pengendalian Intern Yang Efektif Atas Mutasi Persediaan Barang Studi kasus pada PT. Cahaya Buana Kemala Muanas, Muanas; Edison, Edison
Jurnal Ilmiah Kesatuan (JIK) Vol 10, No 1 (2008): Jurnal Ilmiah Kesatuan
Publisher : STIE Kesatuan

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Penelitian ini dilakukan untuk mengevaluasi pelaksanaan sistem informasi akuntansi atas mutasi persediaan barang dari masalah teknis operasional sampai ke penginputan data persediaan pada bagian administrasi. Munculnya berbagai selisih antara phisik barang dibandingkan data administrasi persediaan adalah masalah yang mendasari dilakukannya penelitian ini, sedangkan yang menjadi fokus atau sasaran penelitian ini adalah analisa terhadap faktor-faktor yang menjadi penyebab timbulnya masalah diatas, apakah sistem informasi akuntansi itu sendiri yang tidak efektif ataukah proses pelaksanaanya yang menyimpang dari sistem yang telah ditetapkan?. Hasil penelitian ini menunjukkan bahwa pelaksanaan sistem informasi akuntansi dan prosedur-prosedur yang diterapkan oleh perusahaan dalam upaya mengendalikan mutasi persediaan barang masuk dalam kriteria cukup dengan perolehan angka rata-rata mencapai 3.45, artinya efektifitas pengendalian intern sebagai akibat yang ditimbulkan dari proses pelaksanaan sistem informasi akuntansi tersebut mencapai katagori cukup.

Evaluasi Atas Penerapan Sistem Online Payment Point Pos (SOPPOS) Dalam Kaitannya Dengan Efisiensi Kegiatan Operasional Pada PT Pos Indonesia (Persero) Muanas, Muanas; Wijayantri, Anggi Citra
Jurnal Ilmiah Ranggagading (JIR) Vol 10, No 1 (2010): Jurnal Ilmiah Ranggagading
Publisher : Sekolah Tinggi Ilmu Ekonomi Kesatuan

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This research was done to evaluate payment point online system in applying, reporting, and its role in supporting operational activities efficiency. The result of this research shows that PT. Pos Indonesia (persero) has applied well payment point online system (SOPPOS). Operational activities from front-end to PRD Jakarta 10000, where its daily reporting in the form of softcopy and SOPPOS media and monthly reporting in the form of hardcopy have been carried out routinely and on time. The result of evaluation shows that there is one thing that make payment point online system (SOPPOS) become more efficient and more effective than payment point manual system. Payment point online system is very efficient in using time and man-power. The problem is there is obstraction in applying payment point online system such as cutting of gateway connection. However there is deviation in activating server that should be done by supervisor, it rather be shifted to one of counter officials. It can destroy internal control function. Keywords : Payment Point Online System, Efficient Operation Activity.

Peranan Sistem Informasi Akuntansi Pendistribusian Barang Terhadap Pengendalian Persediaan Barang Jadi : Studi Kasus pada PT. Yudhistira Ghalia Indonesia Muanas, Muanas; Hamdani, Riki
Jurnal Ilmiah Ranggagading (JIR) Vol 9, No 2 (2009): Jurnal Ilmiah Ranggagading
Publisher : Sekolah Tinggi Ilmu Ekonomi Kesatuan

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This research was done to find out the role of information technology system used by publication company in managing ready made goods stock, partycurarly thatâs related to management components. Descriptive method was used here. The result of this research shows that computerized distribution system by MIS program in PT Yudhistira Ghalia Indonesia has given significant role in managing its ready made goods caused by computerized distribution system that help the company to find out deviation and to anticipate risk which is not impossible to happen. The report yielded, particuraly concerning ready made goods stoct, can be used by management to make printing plan and to find out manimum sum of ready made goods whit the result that the information of the ready made goods will be obtained more speedy and thereby the goal of the company can be achieved. Key words: Distribution system; Ready goods management

Evaluasi atas Pelaksanaan Sistem Informasi Akuntansi dalam Menciptakan Pengendalian Intern Yang Efektif Atas Mutasi Persediaan Barang Studi Kasus pada PT. Cahaya Buana Kemala Muanas, Muanas
Jurnal Ilmiah Ranggagading (JIR) Vol 5, No 1 (2005): Jurnal Ilmiah Ranggagading
Publisher : Sekolah Tinggi Ilmu Ekonomi Kesatuan

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The research is done to evaluate the implementation of accounting information system on stock mutation covering operational technique through stock data input in the administration. The existence of various differentials in the goods physically compared to stock administration data is the problem on which the research is based. The focus or the target is the analysis of the factors that trigger the problems above: whether the accounting information system itself is not effective or whether the process of the implementation deviates from the determined system. Key words: Accounting Information system; Internal control; Inventory

Peranan Sistem Pengendalian Intern Modal Kerja Terhadap Efisiensi Dan Efektifitas Perusahaan Studi Kasus pada Perusahaan Perseorangan MITRA ANDA Muanas, Muanas; Tedyanto, Agustono
Jurnal Ilmiah Ranggagading (JIR) Vol 11, No 2 (2011): Jurnal Ilmiah Ranggagading
Publisher : Sekolah Tinggi Ilmu Ekonomi Kesatuan

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Amid tight competition within the current global crisis, requiring the company to expand its field of business in order to maintain the companys survival. How to maintain the business is to make decisions based on objective inputs, hence the need for an accounting information system. One of the systems that affect the company is successful in the cash management system, namely the cycle and the cash receipts and disbursements for the necessary control and supervision. This is what lies behind this final, because the company requires an evaluation to identify and to realize a good control system over cash receipts and payments systems in the company. This final project aims to: (1) To determine the condition of working capital in the company and role in the cycle of working capital expenditures and cash receipts in the Company Individual Your Partner. (2) To determine the role of the internal control system of working capital in the Company Individual Your Partner. Data collection techniques in the writing of this final interview, observation, and documentation. In preparing this paper, the authors choose Individual Company Your Partner as a research object which is located at highway Km.17 Parung Bogor. To obtain data about the process of cash receipts and disbursements, implementation of internal audit and the role of the company, the research uses a Research Library is reading books related to issues discussed and research methods that the authors come to the Field Research Company Individual Your Partner Direct to obtain the necessary data. Based on research results obtained from the authors note that internal control of the Company Individual Your Partner is a function of the independent assessments to test and evaluate the organization activities, with the aim of providing advice and recommendations to management about the efficiency and effectiveness of operations implemented. This is supported by the organizational structure of companies that have separate departments that direct organizations led by the chief executive. Based on the analysis results can be recommended to the Company Individual Your Partners, namely: (1) With the increasingly rapid growth of the company, it needs to be supported by the infrastructure is better if need be added, in order to increase sales volume capacity to provide the best services to customers of the company a way to add new vehicles to the faster delivery and to meet all requests from customers, (2) To retain existing customers and prospective customers in an effort to find new, there should be a policy of targeted marketing strategies and efficiency and seek supervision of eg with the policy to intensify the campaign either through sales promotion with banners or company, (3) To improve the marketability and collectibility, private companies need to do your Partner to the state of the market share analyzing the current economic conditions. In addition, it is also necessary to improve the customer satisfactory service. Like warm-hearted, courteous, always gives a good impression by smiling and saying hello.

Dampak Adopsi IFRS terhadap Panjang Laporan Keuangan Perusahaan yang terdaftar di Bursa Efek Indonesia Muanas, Muanas; Garini, Zahra Argadia
Jurnal Ilmiah Akuntansi Kesatuan Vol 5 No 2 (2017): JIAKES Edisi Agustus 2017
Publisher : Institut Bisnis dan Informatika Kesatuan

As a member of G-20 Forum, Indonesia starts to adopts the International Financial Reporting Standard (IFRS) as a requirement to fulfill the demands and needs of financial statements users. The adoption of international accounting standards into national accounting standards aim to create financial statements that have high level of credibility and accountability. IFRS requests the requirement of high level of disclosure items so the value of companies will increase, management will have high level of accountability to run the company, that allows changes on the financial statements, for example that can change the length of financial statements. The purpose of this study is to know the effect of IFRS adoption on the length of financial statements, and to know the content of financial statements before and after IFRS adoption. This study was conducted by dividing financial statements into two sections, which are major statements and notes to the financial statements. The financial statements used in this study are 2008 and 2013. The sample was selected by purposive sampling method and analyzed using parametric and non-parametric tests. Results of this study show that major statements and notes to the financial statements experienced an increase in length after adopting IFRS. Notes to financial statements experiencing the most significant increase in length after adopting IFRS. On the major statements, the increase is caused by other comprehensive income account. While on the notes to the financial statements, increase is caused by implementation of PSAK 1 which requires the high level of disclosures. The increase mainly occured in accounting policy on the financial statements.

Peranan Program Yongjin Erp Sebagai Sistem Informasi Akuntansi Pengendalian Persediaan Bahan Baku Humaeni, Anisa; Muanas, Muanas; Sudradjat, Sudradjat
Jurnal Ilmiah Akuntansi Kesatuan Vol 7 No 1` (2019): JIAKES Edisi April 2019
Publisher : Institut Bisnis dan Informatika Kesatuan

Accounting information system provides information of raw material supplies and holds important roles for the company. Therefore, such activities need to carefully considered due to the elements of companyâ€™s assets possess material values in a relatively large amount, and are sensitive to subjects as time, damages, and unpredictable cost when wrongly managed. The purpose of this study is to investigate how far the application of accounting information system in Yongjin ERP manages the supplies data. This is what motivates the author to conduct a research on how the application of information accounting system can benefit in providing accurate information on raw material supplies required. In this study, the author used descriptive-qualitative method. The data used is of year 2017 obtained from the warehouse division. Data were collected through interviews and documentary studies. The study used two types of data sources, which are of primary and secondary. Overall data were obtained, collected, analyzed, and eventually interpreted to investigate the issue and seek for possible explanations. Yongjin Javasuka Company is a foreign owned company engage in manufacturing. The study concludes that the application of Yongjin ERP accounting information system, and the material module in particular have been put to good use and can be maintained further in the future. Likewise, a physical calculation is advisable to be executed more often, specifically on the warehouse division. This will guarantee accuracy of both physical and digital data.

Peranan Sistem Aplikasi FASt Terhadap Efektivitas Pengendalian Intern Piutang Dagang (Studi Kasus pada PT KEA Panelindo) Muanas, Muanas; Sufriyanti, Fitri
Jurnal Ilmiah Akuntansi Kesatuan Vol 6 No 1 (2018): JIAKES Edisi April 2018
Publisher : Institut Bisnis dan Informatika Kesatuan

The purpose of this study was to determine the procedures of credit sales and internal controls of accounts receivable, to determine how the application of FAST system acts as an internal control of accounts receivable, and to understand what the impact of the role of FAST application system on the effectiveness of internal control of accounts receivable. The method used is descriptive qualitative method. This research was taken place at Kea Panelindo, from 13 April to 13 July 2016. Results of research showed that the role of FAST application system FAST (Finance Accounting System) on the effectiveness of internal control accounts receivable at PT. Kea Panelindo proved that the system is sufficient. It can be seen from the components of accounts receivable and the procedures carried out by the company have been in accordance with standard operational procedures adopted by the company. Control of the company's accounts receivable can be monitored through documents of credit sale agreement, the addition of accounts receivable, collection of accounts receivable, cash receipts from the repayment of accounts receivable, the elements of internal control in companies such as the control environment, risk assessment, control activities, information and communication, and monitoring.

Analisis Penerapan Sistem Informasi Akuntansi Penggajian Dalam Menunjang Efektivitas Pengendalian Internal Penggajian Intishar, Yayang; Muanas, Muanas
Jurnal Ilmiah Akuntansi Kesatuan Vol 6 No 2 (2018): JIAKES Edisi Agustus 2018
Publisher : Institut Bisnis dan Informatika Kesatuan

One that influences the success of the company is the system applied to the company, the payroll accounting information system. A payroll accounting information system is very influential for companies to support the effectiveness of internal control. The author conducted research at PT. Dwi Prima Rezeky, a company engaged in the manufacturing industry. The purpose of this study was to find out the description of salary payment transactions and to find out the application of payroll accounting information systems to support the effectiveness of internal control.This type of research is a type of descriptive research that uses primary data such as the results of interviews with companies and secondary such as organizational structure. Data collection techniques are carried out using observation, interview, and literature techniques. The data analysis method used is a descriptive method. The study was conducted at PT. Dwi Prima Rezeky is located on Jl. Raya Pemda Keradenan No. 12 Cibinong-Bogor.The results of this study indicate that PT. Dwi Prima Rezeky has implemented a payroll accounting information system already good enough because it has implemented the elements of an adequate accounting information system so as to support the effectiveness of internal control. However, in internal control, there are still a number of functions and systems of authorization that have not been implemented, namely the function of making salary lists and salary payments carried out by the financial function and the payroll is not checked again and not re-authorized by the accounting.

Pengaruh Kompetensi Sumber Daya Manusia, Pemanfaatan Teknologi Informasi dan Kualitas Laporan Keuangan terhadap Kualitas Laporan Keuangan Kusumawardhani, Fajar; Muanas, Muanas
Jurnal Ilmiah Akuntansi Kesatuan Vol 8 No 2 (2020): JIAKES Edisi Agustus 2020
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v8i2.372

The purpose of this study is to find out the effects of human resources competence, the use of information technology, and the quality of accounting information system on the quality of financial statements. The research was done at PT Cipta Multi Kreasi, jl. Raya Pasar Minggu Km. 16, Jakarta. The research is a quantitative research with descriptive methods and verification was done using survey technique. The source of data is primary data. Data collection was performed through questionnaires distributed to the companyâ€™s employees. The results of the research indicate that human resources competence and the quality of information system have a significant effect to the quality of financial statement. However, the use of accounting information system does not have a significant effect on the quality of financial statements. Human resources competence, the use of information system and the quality of accounting information system simultaneously have an influence on the quality of financial statements presented by the company. Keywords:Humanresources,InformationTechnology,AccountingInformationSystems,FinancialStatements

Co-Authors Agustono Tedyanto Anggi Citra Wijayantri Edison Edison Fajar Kusumawardhani Garini, Zahra Argadia Humaeni, Anisa Intishar, Yayang Isnan Mulia Jaya, Tri Intan Mutria Kusumawardhani, Fajar Marwan Effendy Mega Purnama Mulia, Isnan Priscilla Julitha Bale Rahadyan Wisnu Jaka Prakoso Rahmadayanti Gumilar Rahmi, Salamah Riki Hamdani Sinta Listari Sudradjat Sudradjat Sufriyanti, Fitri Sutarti Sutarti Tri Marlina Triandi Triandi

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