Jurnal Perpajakan dan Akuntansi (JUPAK )

Analisis Penerapan Sistem Pencatatan Akuntansi Terpusat pada Rumah Makan Djogoyudan dalam Mendukung Pengendalian dan Pelaporan Keuangan

Dwi Utami — Tue, 09 Jun 2026 00:00:00 +0000

This study aims to analyze the implementation of a centralized accounting recording system at Rumah Makan Djogoyudan and its role in supporting financial control and financial reporting. The study employed a qualitative approach using a descriptive method. Data were collected through interviews, observations, and documentation involving individuals responsible for the company's accounting and financial management processes. Data analysis was conducted using the Miles, Huberman, and Saldaña model, which consists of data reduction, data display, and conclusion drawing/verification. The results indicate that Rumah Makan Djogoyudan implements a centralized accounting recording system in which branch offices are responsible only for recording daily transactions and reporting them to the head office. Meanwhile, inventory management, financial control, cost of goods sold calculation, and financial statement preparation are managed by the head office. This system supports financial control by enabling more structured and consistent supervision of branch operations. Furthermore, the centralized accounting recording system contributes to more integrated and controlled financial reporting. However, the use of manual recording procedures at the branch level limits the availability of real-time financial information and may lead to reporting delays. Therefore, the company is encouraged to develop a digital-based accounting recording system to enhance the effectiveness of financial control and financial reporting.

Transformasi Pengelolaan Keuangan Cabang melalui Peningkatan Sistem Pembukuan dan Pelaporan: Studi pada Raja Karpet Hertasning Makassar

Dwi Utami — Tue, 09 Jun 2026 00:00:00 +0000

Financial management in companies operating through a head office and branch structure requires integrated accounting and reporting systems to support transparency, accountability, and effective decision-making. However, many branch offices still rely on simple bookkeeping practices that limit the quality of financial information available for managerial purposes. This study aims to analyze branch financial management and identify opportunities for transformation through improvements in bookkeeping and reporting systems at Raja Karpet Hertasning Makassar. The research employed a qualitative approach using a case study method. Data were collected through interviews, observations, and documentation and analyzed using descriptive qualitative techniques. The findings reveal that the branch operates in accordance with the characteristics of a branch office under centralized control from the head office. Nevertheless, the bookkeeping system still relies on Microsoft Excel, comprehensive financial statements are not prepared at the branch level, and no inter-office account is implemented to record financial relationships between the head office and branch. These findings indicate the need for financial management transformation through the implementation of a more integrated accounting information system, the preparation of more comprehensive financial reports, and improved reporting transparency. The study implies that strengthening bookkeeping and reporting systems is essential to improve the quality of financial information and enhance control effectiveness in companies operating under a head office and branch structure.

Pengelolaan keuangan pada perusahaan yang memiliki sistem kantor pusat dan cabang memerlukan pembukuan dan pelaporan yang terintegrasi untuk mendukung transparansi, akuntabilitas, dan efektivitas pengambilan keputusan. Namun, masih terdapat cabang usaha yang menerapkan sistem pembukuan sederhana sehingga informasi keuangan yang dihasilkan belum sepenuhnya mendukung kebutuhan manajemen. Penelitian ini bertujuan menganalisis pengelolaan keuangan cabang serta mengidentifikasi peluang transformasi melalui peningkatan sistem pembukuan dan pelaporan pada Raja Karpet Hertasning Makassar. Penelitian menggunakan pendekatan kualitatif dengan metode studi kasus. Data diperoleh melalui wawancara, observasi, dan dokumentasi, kemudian dianalisis menggunakan teknik analisis deskriptif kualitatif. Hasil penelitian menunjukkan bahwa operasional cabang telah berjalan sesuai karakteristik kantor cabang dengan pengendalian yang terpusat pada kantor pusat. Namun, sistem pembukuan masih menggunakan Microsoft Excel, pelaporan keuangan di tingkat cabang belum dilakukan secara lengkap, dan belum terdapat akun penghubung antara kantor pusat dan cabang. Temuan ini menunjukkan perlunya transformasi pengelolaan keuangan melalui penerapan sistem informasi akuntansi yang lebih terintegrasi, penyusunan laporan keuangan yang lebih komprehensif, serta peningkatan transparansi pelaporan. Implikasi penelitian ini menegaskan pentingnya penguatan sistem pembukuan dan pelaporan dalam meningkatkan kualitas informasi keuangan serta efektivitas pengendalian pada perusahaan yang menerapkan sistem kantor pusat dan cabang.

Analisis Penerapan Audit Berbasis Risiko sebagai Upaya Pengendalian Risiko

Thetty S Rajagukguk — Thu, 30 Jul 2026 00:00:00 +0000

Corporate activities continuously evolve alongside changes in the internal and external business environment, giving rise to risks that must be systematically managed. Risk-based audit (RBA) has become increasingly relevant for organizations operating in dynamic business environments, as it directs audit attention toward the areas of highest risk exposure. This study aims to examine the implementation of risk-based audit conducted by the Internal Audit Compartment of PT SAP, a company engaged in the petrochemical and fertilizer industry, including the risks identified, their sources, and the role of risk-based audit in controlling those risks. A descriptive qualitative approach was employed, with data collected through preliminary and field surveys comprising interviews, documentation review, and direct observation at the company's Internal Audit Compartment. The findings indicate that PT SAP has implemented Good Corporate Governance instruments and a structured risk management policy encompassing risk identification, measurement, mitigation, and monitoring, supported by a web-based Risk Management Information System (SIMRisk). However, the periodic review of risk impact-and-probability criteria and risk management socialization to key personnel remain suboptimal. The Internal Audit Unit (SPI) has applied risk-based audit by using the risk profile prepared by the Risk Management Department as the basis for compiling the Annual Audit Work Program. The study concludes that although risk-based audit has been implemented, its effectiveness still depends on strengthening the periodic review of risk criteria and cross-unit risk communication.

ABSTRAK

Aktivitas perusahaan senantiasa berkembang seiring perubahan lingkungan internal dan eksternal, sehingga memunculkan berbagai risiko yang harus dikelola secara sistematis. Audit berbasis risiko (Risk Based Audit/RBA) dinilai semakin relevan bagi organisasi yang beroperasi dalam lingkungan bisnis yang dinamis karena mengarahkan perhatian audit pada area dengan tingkat risiko tertinggi. Penelitian ini bertujuan untuk mengkaji penerapan audit berbasis risiko yang dilaksanakan oleh Kompartemen Audit Internal PT SAP, sebuah perusahaan yang bergerak di bidang industri petrokimia dan pupuk, meliputi risiko-risiko yang teridentifikasi, sumber penyebabnya, serta peran audit berbasis risiko dalam pengendalian risiko tersebut. Penelitian ini menggunakan pendekatan kualitatif deskriptif dengan teknik pengumpulan data berupa survei pendahuluan dan survei lapangan yang mencakup wawancara, dokumentasi, dan observasi langsung pada Kompartemen Audit Internal perusahaan. Hasil penelitian menunjukkan bahwa PT SAP telah memiliki perangkat Good Corporate Governance dan kebijakan manajemen risiko yang terstruktur, mencakup identifikasi, pengukuran, mitigasi, dan pemantauan risiko, yang didukung oleh Sistem Informasi Manajemen Risiko (SIMRisk) berbasis web. Namun demikian, riviu berkala atas kriteria dampak dan peluang risiko serta sosialisasi manajemen risiko kepada key person masih belum optimal. Satuan Pengawasan Intern (SPI) telah menerapkan audit berbasis risiko dengan menggunakan profil risiko yang disusun oleh Departemen Manajemen Risiko sebagai dasar penyusunan Program Kerja Pemeriksaan Tahunan. Penelitian ini menyimpulkan bahwa meskipun audit berbasis risiko telah diterapkan, efektivitasnya masih bergantung pada penguatan riviu kriteria risiko dan komunikasi risiko lintas unit.