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All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Akuntansi Kontemporer Journal of Business and Information System
Agnes Utari Widyaningdyah
Universitas Widya Mandala Surabaya Jl. Dinoyo 48A, Surabaya 60265, Jawa Timur
Economics, Econometrics & Finance

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Implementasi enterprise resource planning dan proses akuntansi: Studi eksploratori pada perusahaan manufaktur skala besar Widyaningdyah, Agnes Utari
Journal of Business and Information Systems (e-ISSN: 2685-2543) Vol 1 No 2 (2019): Journal of Business and Information Systems
Publisher : Department of Accounting, Faculty of Business, Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (700.778 KB) | DOI: 10.36067/jbis.v1i2.25

Abstract

The competitive business environment has forced companies to compete by providing real-time accounting data in the strategic decision-making process. Enterprise Resource Planning (ERP) is a solution that can be applied to help the company offers real-time accounting information through the integrated accounting process. This study aims to examine the underlying reasons and the impacts of the ERP implementation on accounting processes in manufacturing companies. This research is an exploratory study using a mixed-method approach via questionnaires, observations, and depth interviews with the ERP users in two large-scale manufacturing enterprises in Surabaya. The result indicates that the impact realized after the ERP systems went live related to the main reasons for ERP implementation. But this study fails to provide evidence that ERP implementation brings new accounting methods and practices. The reasons for this phenomenon will be discussed in-depth in this paper. This research is expected to contribute to the realm of accounting information systems that the implementation of an information system should be aligned with the needs and the company's business strategy.
Perspektif Akuntansi atas Aset Pengetahuan (Knowledge Asset) Widyaningdyah, Agnes Utari
Jurnal Akuntansi Kontemporer Vol 1, No 1 (2009)
Publisher : Graduate School, Widya Mandala Catholic University Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (6143.774 KB) | DOI: 10.33508/jako.v1i1.1039

Abstract

Today’s economies shifted the dynamic business environment into information age where people interact with knowledge. In this new economy, knowledge management and intellectual capital are emerging as the primary source of wealth. Some companies in Europe have already implemented various knowledge measurement techniques and provide it in particular report called knowledge and intellectual capital report. However all of those techniques and reports have limitations and many suffer from a lack practical testing They need to standardize in order to give a better perception for the participant of the organizations. This paper discusses at the nature knowledge, propose alternative methods of knowledge accounting and the prospects and possibilities for knowledge accounting.
PERSPEKTIF AKUNTANSJ ATAS ASET PENGETAHUAN (KNOWLEDGE ASSET) Widyaningdyah, Agnes Utari
Jurnal Akuntansi Kontemporer Vol 1, No 1 (2009)
Publisher : Graduate School, Widya Mandala Catholic University Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (715.854 KB) | DOI: 10.33508/jako.v1i1.419

Abstract

Today s economies shifted the dynamic business environment into information age where people interact with knowledge. In this new economy, knowledge management and intellectual capital are emerging as the p"imary source of wealth. Some companies in Europe have already implemented various knowledge measurement techniques and provide it in particular report called knowledge and intellectual capital report. However, all of those techniques and reports have limitations and many suffer ji-om a lack of practical testing. They need to standardize in order to give a better perception for the participant of the organizations. This popel' discusses at the nature of knowledge, proposed alternative methods of knowledge accounting and the prospects and possibilities for knowledge accounting.
ANALISIS DAN DESAIN SISTEM INFORMASI AKUNTANSI ASET TETAP PADA HOTEL G SUITES SURABAYA Effendy, Jessica Novia; Widyaningdyah, Agnes Utari
Jurnal Akuntansi Kontemporer Vol 8, No 1 (2016)
Publisher : Graduate School, Widya Mandala Catholic University Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1035.157 KB) | DOI: 10.33508/jako.v8i1.2583

Abstract

This research is a case study of designing and analyzing about accounting information systems of fixed asset. Currently, the tourism sector as an economic activity has become a priority for the development of a number of countries. The tourism sector in Indonesia is increasingly growing, and it is spurring growth of hotel in Indonesia. Therefore, this research is about improve the accounting information systems of fixed asset in a hotel. The object of this research is Hotel G Suites Surabaya. The scope of this research is limited to the accounting information system of fixed asset that consists of acquisition cycle, maintenance cycle, and the termination cycle of fixed assets. The methods of this research are observation, interview, and documentation. The hotel has prob-lems such as loss of goods in the hotel rooms and restaurant. The hotel doesn’t have maintenance procedure and termination pro-cedure of fixed assets, even though the procedure is very important for the hotel to reduce the risk of loss of fixed assets due to errors procedure. Hotel has implemented internal control. Internal control of the hotel still has deficiency. Hotel G Suites Surabaya needs to fix the job description, organizational structure, the design of documents, use the asset number for fixed assets and the serial number for document, and also fix the purchase procedure of fixed.
Enterprise Resource Planning (ERP) Support For Internal Control Effectiveness Widyaningdyah, Agnes Utari; Ezra, Luandre
Jurnal Reviu Akuntansi dan Keuangan Vol 10, No 2: Jurnal Reviu Akuntansi dan Keuangan (In Progress)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v10i2.11507

Abstract

EERP is a software package which already changed the way data is collected, disseminated, and used. ERP systems also have built-in control which in every transaction is supervised carefully. However, only a few findings in accounting empirical research reveal how the ERP systems support internal control effectiveness. In this paper, we investigate the effect of ERP systems on internal control effectiveness over financial statements. Using annual reports of listed firms in the Indonesia Stock Exchange and logistic regression technique, we find that firms with ERP reported fewer general internal control weaknesses than firms without ERP. Hence, ERP adoption and implementation in Indonesia’s firms cannot reduce internal control weaknesses, especially in a specific levels of financial statements because they have not fully utilized the ERP control features.
Co-Authors Djuminah , Effendy, Jessica Novia Ezra, Luandre Setianingtyas Honggowati Y. Anni Aryani