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https://ah.lib.nccu.edu.tw/handle/140.119/128119| 題名: | 印尼中小企業會計資訊系統之成本效益分析： Abon NTT個案研究 Cost-benefit analysis of accounting information system in a small business enterprise in Indonesia: a case study of Abon NTT |
作者: | 鄭健美 Kurniawan, Melina |
貢獻者: | 陳宇紳 Chen, Vincent 鄭健美 Melina Kurniawan |
關鍵詞: | 會計資訊系統 中小企業 家族事業 Accounting information system Small medium enterprise Family business |
日期: | 2019 | 上傳時間: | 3-Jan-2020 | 摘要: | Accounting Information System (AIS) is a system of collecting, storing, and processing financial and accounting data that are used by decision makers. Adequate AIS will help an enterprise getting accurate and reliable data and information to support right decision making. AIS will help to build a better internal control procedure therefore improving operation efficiency.\nAbon NTT is a small-size beef floss manufacturer and seller located in Surabaya, East Java, Indonesia. As a family business, this enterprise is run based on trust and informal management practice. After almost 30 years of stable well-run operation, Abon NTT is facing some problems such as: operation inefficiency, inadequate internal control, declining sales amount, successor problem, and market changing. In order to survive and being competitive in the middle of changing internal and external situation, Abon NTT needs to improve their AIS. Improving the Accounting Information System (AIS) and documenting all processes and information will be a big help for tackling all those problems faced. | 參考文獻: | Bank Indonesia. 2019. BI 7-day (Reverse) Repo Rate. [Table]. Retrieved from https://www.bi.go.id.\nIndonesian Central Bureau of Statistics. (2018, July 18). Distribusi Pembagian Pengeluaran per Kapita dan Indeks Gini, 2010-2018. [Table]. Retrieved from https://www.bps.go.id.\nIndonesian Central Bureau of Statistics. (2014, February 18). Proyeksi Penduduk menurut provinsi, 2010 – 2035. [Table]. Retrieved from https://www.bps.go.id.\nIndonesian Central Bureau of Statistics. (2019, July 18). Rata-Rata Pengeluaran per Kapita Sebulan di Daerah Perkotaan dan Perdesaan Menurut Provinsi dan Kelompok Barang, 2011-2018, 2010-2018. [Table]. Retrieved from https://www.bps.go.id.\nInternet World Stats. 2019. The World Population and The Top Ten Countries with The Highest Population, Retrieved from https://www.internetworldstats.com/stats8.htm.\nKementrian Keuangan Republik Indonesia. 2018. “Ini Bentuk Perhatian Pemerintah Terhadap UMKM.” Available online at https://www.kemenkeu.go.id.\nKristiyanti, M. 2012. “Peran strategis usaha kecil menengah (UKM) dalam pembangunan nasional.” Majalah Ilmiah Informatika 3(1): 63-89.\nMinister of Finance Republic of Indonesia. 2019. Peraturan Menteri Keuangan Republic Indonesia Nomor 32/PMK. 010/2019 tentang Batasan Kegiatan dan Jenis Jasa Kena Pajak yang Atas Ekspornya dikenai Pajak Pertambahan Nilai. https://jdih.kemenkeu.go.id/fullText/2019/32~PMK.010~2019Per.pdf.\nPricewaterhouseCoopers. 2019. “PwC Family Business Survey 2018: Indonesia Report.” Available online at https://www.pwc.com/id/en/epc/fbs-2018-indonesia.pdf.\nRepublic of Indonesia. 2003. Undang-Undang Republik Indonesia Nomor 13 Tahun 2003 tentang Ketenagakerjaan. http://hukum.unsrat.ac.id/uu/uu_13_03.htm.\n \nRepublic of Indonesia. 2013. Peraturan Pemerintah Republik Indonesia Nomor 46 Tahun 2013 tentang Pajak Penghasilan atas Penghasilan dari Usaha yang Diterima atau Diperoleh Wajib Pajak yang Memiliki Peredaran Bruto Tertentu. https://www.pajak.go.id/sites/default/files/2019-05/PP%20Nomor%2046%20Tahun%202013.pdf.\nRepublic of Indonesia. 2016. Peraturan Pemerintah Republik Indonesia Nomor 36 Tahun 2016 tentang Pengenaan Pajak Penghasilan atas Penghasilan Tertentu Berupa Harta Bersih yang Diperlakukan atau Dianggap sebagai Penghasilan. http://ditjenpp.kemenkumham.go.id/arsip/ln/2017/pp36-2017bt.pdf.\nRomney, Marshall B. and Steinbart, Paul John. 2000. Accounting Information Systems (8th ed.). Upper Saddle River, NJ: Pearson Prentice Hall.\nRomney, Marshall B. and Steinbart, Paul John. 2009. Accounting Information Systems (11th ed.). Upper Saddle River, NJ: Pearson Prentice Hall. | 描述: | 碩士 國立政治大學 國際經營管理英語碩士學位學程(IMBA) 106933031 |
資料來源: | http://thesis.lib.nccu.edu.tw/record/#G0106933031 | 資料類型: | thesis |
| Appears in Collections: | 學位論文 |
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