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All Journal International Journal of Economics, Management, Business, and Social Science
Khairul Saleh L. Tobing
National University, Jakarta
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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The Implementation of Payroll Accounting Information Systems In Indonesia: A Systematic Literature Review Ria; Khairul Saleh L. Tobing; Dhieka Avrilia Lantana; Kumba Digdowiseiso; Nurasyikin Jamaludin
INTERNATIONAL JOURNAL OF ECONOMICS, MANAGEMENT, BUSINESS, AND SOCIAL SCIENCE (IJEMBIS) Vol. 3 No. 2 (2023): May 2023
Publisher : CV ODIS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59889/ijembis.v3i2.253

Abstract

This research presents an in-depth analysis of the implementation of the Payroll Accounting Information System in Indonesia through a Systematic Literature Review (SLR) approach. Involving ten accredited journals, this research describes the processes and obstacles in payroll systems in various companies, including PT. Varia Usaha Bahari, Faculty of Economics and Business, Sam Ratulangi University, and PT. True Primary Gamma. The results show that there are deficiencies in internal control, such as duplication of tasks and lack of efficiency in preparing payroll. Even though several companies have implemented payroll accounting information systems well, there are still weaknesses in supporting documents and internal controls. This research shows that effective implementation of a payroll accounting information system requires good integration between technology, managerial supervision, and a well-organized company organizational structure. Challenges continually arise with the development of technology, requiring companies in Indonesia to continually improve their payroll systems to remain compliant with applicable accounting standards and ensure effective internal controls. This research provides comprehensive insight into developments and trends in this domain, providing a basis for companies to improve their payroll systems to achieve salary management that is accurate, reliable and compliant with applicable regulations.
The Implementation of Artificial Intelligence on Accounting In Indonesia: A Literature Study Khairul Saleh L. Tobing; Muhammad Nur; Dhieka Avrilia Lantana; Kumba Digdowiseiso; Shayuti Mohd Adnan
INTERNATIONAL JOURNAL OF ECONOMICS, MANAGEMENT, BUSINESS, AND SOCIAL SCIENCE (IJEMBIS) Vol. 3 No. 2 (2023): May 2023
Publisher : CV ODIS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59889/ijembis.v3i2.254

Abstract

The rapid growth of Artificial Intelligence (AI) is transforming accounting practices in Indonesia. This study uses a qualitative literature review approach to investigate AI implementation in Indonesian accounting. It focuses on identifying implementation challenges, and goals, and summarizes previous research findings. AI adoption delivers substantial benefits, enhancing accuracy, efficiency, and transparency across various areas, such as Sharia-compliant accounting, employee training, financial data analysis, and conservative accounting principles. Despite these advantages, challenges loom. These include a lack of AI awareness and technical skills among accountants, data security concerns, integrating AI with existing systems, ethical considerations, and ensuring data quality. Overcoming these challenges demands dedicated efforts from accountants, businesses, and relevant institutions to unlock the full potential of AI in Indonesian accounting practices
The Impact Of Implementing Investigation Audit On Fraud: A Literature Study Zumratul Meini; Khairul Saleh L. Tobing; Syamsudin; Kumba Digdowiseiso; Siti Nurain Muhmad
INTERNATIONAL JOURNAL OF ECONOMICS, MANAGEMENT, BUSINESS, AND SOCIAL SCIENCE (IJEMBIS) Vol. 3 No. 2 (2023): May 2023
Publisher : CV ODIS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59889/ijembis.v3i2.255

Abstract

Increasing cases of fraud in today's complex and global business environment. The implementation of investigative audits for fraud has a significant impact on the context of a company's finances and reputation. The aim of this research is to evaluate how investigative audits influence fraud detection, prevention and handling. The method used is a literature review of related research and case studies in various industrial sectors. The results of this research show that the effective implementation of investigative audits can identify fraudulent acts early, prevent abuse, and reduce the risk of financial loss. Investigative audits can also strengthen stakeholder trust, enhance reputation, and create the atmosphere of transparency necessary to maintain positive relationships with customers and business partners. The research results show that investigative audits are not only an important step in reducing financial losses due to fraud but also have a positive impact on the company's image and reputation. Therefore, organizations should consider implementing investigative audits as an integral part of their risk management strategy, which in turn can contribute to long-term sustainability and success
The Impact of Financial Report Accessibility on The Accountability Of Regional Financial Management: A Systematic Literature Review Heni Suryanti; Khairul Saleh L. Tobing; Syamsudin; Kumba Digdowiseiso; Nur Haiza Muhammad Zawawi
INTERNATIONAL JOURNAL OF ECONOMICS, MANAGEMENT, BUSINESS, AND SOCIAL SCIENCE (IJEMBIS) Vol. 3 No. 2 (2023): May 2023
Publisher : CV ODIS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59889/ijembis.v3i2.257

Abstract

This research investigates the results of a literature study regarding the impact of financial report accessibility on regional financial management accountability. The research method used was a Systematic Literature Review (SLR), which involved identifying 10 accredited national journals. This study revealed significant findings in the Indonesian context. The results show that the presentation of financial reports that are accurate and by accounting standards (SAP) as well as a high level of accessibility to regional financial reports have a positive impact on the accountability of regional financial management. In addition, a good internal control system also supports increased accountability, while the influence of financial report accessibility on accountability tends to be complex and context-specific. However, individual factors such as the competence of village government officials play an important role in increasing the level of accountability. The low competence of village officials is considered to be one of the main causes of the low level of accountability in managing village funds. Within the accountability framework, this research highlights the importance of implementing an internal control system in organizations to ensure effectiveness, compliance with regulations, and transparency in public financial management. Information accessibility may not be sufficient as a driver of accountability, perhaps because the way information is delivered is currently limited to simple media. Nevertheless, this study provides insight for the government and researchers to consider these aspects in improving and planning policies to increase transparency and accountability in regional financial management
Co-Authors Dhieka Avrilia Lantana Heni Suryanti Kumba Digdowiseiso Muhammad Nur Nur Haiza Muhammad Zawawi Nurasyikin Jamaludin Ria Shayuti Mohd Adnan Siti Nurain Muhmad Syamsudin Zumratul Meini