Evaluation of the Implentation of System Application and Products in Data Processing (SAP) as an Effort to Increase Transparency of Financial Report at PT. Kimia Farma Pharmacy Sidoarjo Business Unit
Evaluasi Penerapan System Application and Products in Data Processing (SAP) Sebagai Upaya Peningkatan Transparasi Laporan Keuangan pada PT. Kimia Farma Apotek Unit Bisnis Sidoarjo
DOI:
https://doi.org/10.21070/ups.3467Keywords:
System Application and Products in Data Processing (SAP), Financial Report TransparencyAbstract
This research aims to analyze the implementation of the SAP system at PT. Kimia Farma Pharmacy Sidoarjo Business Unit, and to analyze the SAP system to support efforts to increase the transparency of financial reports at PT. Kimia Farma Pharmacy Sidoarjo Business unit. This study used descriptive qualitative method. Data collection techniques in this research are interviews, observation and documentation. The data processing and analysis techniques used are data reduction, data presentation and drawing conclusions. The results of this research show that (1) Implementation of the SAP system at PT. Kimia Farma Pharmacy Sidoarjo Business Unit has been implemented well, but PT. Kimia Farma Pharmacy Sidoarjo Business Unit only applies 4 modules out of the 9 modules provided. (2) Presentation of financial reports input using the SAP system is able to increase the transparency of financial reports, because it is able to fulfill all the characteristics of financial report transparency.
Downloads
References
Halmawati and F. A. Mustin, “Penerapan Transparansi Pelaporan Keuangan Dalam Perspektif Tekanan Eksternal Dan Komitmen Organisasi,” Semin. Nas. Ekon. Manaj. dan Akunt., vol. 1, no. 1, pp. 1–11, 2015, [Online]. Available: http://fe.unp.ac.id/sites/default/files/unggahan/21. Halmawati%2C Farah Asalin Mustin %28hal 547-557%29_0.pdf
N. K. Lubis, “Faktor-Faktor Yang Mempengaruhi Transparasi Pelaporan Keuangan dan Pengaruhnya Terhadap Kualitas Pelaporan Keuangan,” J. Penelit. Ekon. Akunt., vol. 1, no. 2, pp. 124–132, 2017, [Online]. Available: https://www.google.com/url?sa=t&rct=j&q=&esrc=s&source=web&cd=&cad=rja&uact=8&ved=2ahUKEwiYuaiD2bf8AhWZC7cAHcJjCowQFnoECAgQAQ&url=https%3A%2F%2Fejurnalunsam.id%2Findex.php%2Fjensi%2Farticle%2Fdownload%2F405%2F298%2F&usg=AOvVaw3vZxZU5AV7Gb2qWffGu4AD
A. E. Ramadhanty, “Evaluasi Sistem Informasi Akuntansi Berbasis ERP (SAP) Dalam Penyajian Laporan Keuangan Dengan Model End User Computing Satisfaction (Studi Pada PT PLN Wilayah S2JB),” Akuntansi, vol. 8, pp. 1–15, 2019, [Online]. Available: https://jimfeb.ub.ac.id/index.php/jimfeb/article/view/6235
K. D. Pradita, A. Hartono, and A. F. Mustoffa, “Pengaruh Tekanan Eksternal, ketidakpastian Lingkungan, Dan Komitmen Manajemen Terhadap Penerapan Transparasi Pelaporan Keuangan,” Pengaruh Tekanan Eksternal, Ketidakpastian Lingkungan, Dan Komitmen Manaj. Terhadap Penerapan Transparansi Pelaporan Keuang., vol. 3, no. 2, pp. 87–100, 2019, [Online]. Available: http://studentjournal.umpo.ac.id/index.php/isoquant
A. R. Soleha, “Analisis Laporan Keuangan untuk Menilai Kinerja Keuangan PT Kimia Farma, Tbk,” J. Ecodemica J. Ekon. Manaj. dan Bisnis, vol. 6, no. 2, pp. 250–260, 2022, doi: 10.31294/eco.v6i2.13047.
Z. Maulana and N. K. Lubis, “Pengaruh Transparasi Pelaporan Keuangan Terhadap Kualitas Pelaporan Keuangan,” J. Penelit. Ekon. Akunt., vol. 4, no. 1, pp. 1–14, 2020.
A. F. Masruroh, “Faktor-Faktor Yang Mempengaruhi Transparasi Laporan Keuangan Pemerintah Kota,” J. ilmu Ris. Akunt., vol. 4, no. 7, pp. 1–18, 2015, [Online]. Available: http://jurnalmahasiswa.stiesia.ac.id/index.php/jira/article/view/3554
Herlijon, “済無No Title No Title No Title,” Pengaruh Transparasi Lap. Keuang. dan Akuntabilitas Keuang. Terhadapa Manaj. Laba, pp. 9–37, 2020.
F. Rahman, “Evaluasi Penerapan Enterprise Resources Planning (ERP) Terhadap Penyajian Laporan Keuangan (Studi Kasus PT. Surya Citra Televisi),” Kreat. J. Ilm., vol. 6, no. 3, pp. 109–126, 2018, [Online]. Available: https://www.google.com/search?q=Integrasi+Informasi+melalui+
M. F. Ismail, “Sistem Informasi Akuntansi berbasis ERP-SAP Dalam Meningkatkan Kualitas Penyajian Laporan Keuangan,” Ismail Fahreza, vol. 1, no. 69, pp. 1–94, 2021, [Online]. Available: https://docplayer.info/227444759-Sistem-informasi-akuntansi-berbasis-erp-sap-dalam-meningkatkan-kualitas-penyajian-laporan-keuangan-studi-pada-pt-pln-persero-uikl-sulawesi.html
Y. Putri, A. Y. Ridwan, and R. W. Witjaksono, “Pengembangan Sistem Informasi Berbasis Enterprise Resource Planning Modul Purchasing (MM-PUR) Pada SAP Dengan Metode Asap Di PT. Unggul Jaya Sejahtera,” J. Rekayasa Sist. Ind., vol. 3, no. 04, pp. 108–114, 2017, doi: 10.25124/jrsi.v3i04.279.
I. A. N. Yuliastuti and A. M. Dana, “Optimalisasi Penggunaan Software System Application And Processing (SAP) Dalam Pencatatan Transaksi Kas Kecil Di PT. Propan Raya Cabang Denpasar,” pp. 172–180, 2022, [Online]. Available: https://e-journal.unmas.ac.id/index.php/seminarfeb/article/view/3872
M. R. Fadli, “Memahami desain metode penelitian kualitatif,” Humanika, vol. 21, no. 1, pp. 33–54, 2021, doi: 10.21831/hum.v21i1.38075.
W. Yuliana, “METODE PENELITIAN DESKRIPTIF KUALITATIF DALAM PERSPEKTIF BIMBINGAN DAN KONSELING,” Quanta, vol. 2, no. 2, pp. 83–90, 2018, doi: 10.22460/q.v2i1p21-30.642 DOI:
M. F. Ismail, N. R. Sari, and M. Farild, “Meningkatkan Kualitas Penyajian Laporan Keuangan Melalui Sistem Informasi Akuntansi Berbasis Erp-Sap,” Study Sci. Behav. Manag., vol. 3, no. 4, pp. 29–38, 2022
Downloads
Additional Files
Posted
License
Copyright (c) 2023 UMSIDA Preprints Server
This work is licensed under a Creative Commons Attribution 4.0 International License.