- SAP system,
- financial transparenc,
- qualitative analysis,
- Kimia Farma,
- financial reporting
Copyright (c) 2024 Alkifa Wahyuning Tyas, Fityan Izza Noor Abidin
This work is licensed under a Creative Commons Attribution 4.0 International License.
Abstract
This study evaluates the implementation of the SAP system at PT. Kimia Farma Pharmacy Sidoarjo Business Unit and its impact on financial report transparency. Using a descriptive qualitative method involving interviews, observation, and documentation, the research found that only four of nine SAP modules are used, yet the system is well-implemented. The SAP system enhances financial report transparency by meeting key transparency characteristics, thereby reducing fraud and ensuring accurate financial disclosures. This suggests that even partial SAP implementation can significantly improve financial transparency.
Highlight:
- Limited Modules: Four of nine SAP modules are effectively utilized.
- Transparency Boost: SAP system enhances financial report transparency significantly.
- Fraud Reduction: Improved transparency reduces fraud and ensures accurate financial disclosures.
Keyword: SAP system, financial transparency, qualitative analysis, Kimia Farma, financial reporting
Downloads
References
- Halmawati and F. A. Mustin, "Penerapan Transparansi Pelaporan Keuangan Dalam Perspektif Tekanan Eksternal Dan Komitmen Organisasi," in 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.%20Halmawati%2C%20Farah%20Asalin%20Mustin%20(hal%20547-557)_0.pdf
- N. K. Lubis, "Faktor-Faktor Yang Mempengaruhi Transparansi Pelaporan Keuangan dan Pengaruhnya Terhadap Kualitas Pelaporan Keuangan," J. Penelit. Ekon. Akunt., vol. 1, no. 2, pp. 124–132, 2017. [Online]. Available: https://ejurnalunsam.id/index.php/jensi/article/download/405/298/
- 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 Transparansi 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 Transparansi 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 Transparansi 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, "Pengaruh Transparansi Laporan Keuangan dan Akuntabilitas Keuangan Terhadap Manajemen 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.
- 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.