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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 15:56:19 (UTC+8)
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.
Abon 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.
Indonesian 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.
Indonesian Central Bureau of Statistics. (2014, February 18). Proyeksi Penduduk menurut provinsi, 2010 – 2035. [Table]. Retrieved from https://www.bps.go.id.
Indonesian 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.
Internet World Stats. 2019. The World Population and The Top Ten Countries with The Highest Population, Retrieved from https://www.internetworldstats.com/stats8.htm.
Kementrian Keuangan Republik Indonesia. 2018. “Ini Bentuk Perhatian Pemerintah Terhadap UMKM.” Available online at https://www.kemenkeu.go.id.
Kristiyanti, M. 2012. “Peran strategis usaha kecil menengah (UKM) dalam pembangunan nasional.” Majalah Ilmiah Informatika 3(1): 63-89.
Minister 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.
PricewaterhouseCoopers. 2019. “PwC Family Business Survey 2018: Indonesia Report.” Available online at https://www.pwc.com/id/en/epc/fbs-2018-indonesia.pdf.
Republic of Indonesia. 2003. Undang-Undang Republik Indonesia Nomor 13 Tahun 2003 tentang Ketenagakerjaan. http://hukum.unsrat.ac.id/uu/uu_13_03.htm.

Republic 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.
Republic 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.
Romney, Marshall B. and Steinbart, Paul John. 2000. Accounting Information Systems (8th ed.). Upper Saddle River, NJ: Pearson Prentice Hall.
Romney, 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
dc.contributor.advisor 陳宇紳zh_TW
dc.contributor.advisor Chen, Vincenten_US
dc.contributor.author (Authors) 鄭健美zh_TW
dc.contributor.author (Authors) Melina Kurniawanen_US
dc.creator (作者) 鄭健美zh_TW
dc.creator (作者) Kurniawan, Melinaen_US
dc.date (日期) 2019en_US
dc.date.accessioned 3-Jan-2020 15:56:19 (UTC+8)-
dc.date.available 3-Jan-2020 15:56:19 (UTC+8)-
dc.date.issued (上傳時間) 3-Jan-2020 15:56:19 (UTC+8)-
dc.identifier (Other Identifiers) G0106933031en_US
dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/128119-
dc.description (描述) 碩士zh_TW
dc.description (描述) 國立政治大學zh_TW
dc.description (描述) 國際經營管理英語碩士學位學程(IMBA)zh_TW
dc.description (描述) 106933031zh_TW
dc.description.abstract (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.
Abon 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.
en_US
dc.description.tableofcontents 1. Introduction 1
1.1. Closer Look inside the Company 1
1.2. Industry and Market Situations 4
1.3. Looking Inside and Outside: Potential Future Growth and Challenges 5
1.4. Why Accounting Information System (AIS)? 6
2. Existing Operation 8
2.1. Revenue Cycle: Sales and Cash Collection 8
2.2. Expenditure Cycle 11
2.3. Production Cycle 15
2.4. Payroll Cycle 15
2.5. General Ledger and Reporting System 16
3. Problem Identification and Analysis 19
3.1. Threats in Revenue Cycle: Sales and Cash Collection 19
3.2. Threats in Expenditure Cycle 21
3.3. Threats in Production Cycle 25
3.4. Threats in Payroll Cycle 27
3.5. Threats in General Ledger and Reporting System 29
3.6. Other Potential Losses 30
4. Solution and Recommendation: Proposed New Procedures 32
4.1. Revenue Cycle: Sales and Cash Collection 32
4.2. Expenditure cycle 37
4.3. Production Cycle 41
4.4. Payroll Cycle 46
4.5. General Ledger and Reporting System 46
4.6. Costs and Benefits Analysis 49
4.6.1. Costs on Implementing New System 49
4.6.2. Benefits on Implementing New System 50
4.6.3. Costs and Benefits Scenario Analysis 52
5. Conclusions and Recommendations 57
6. References 58
zh_TW
dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#G0106933031en_US
dc.subject (關鍵詞) 會計資訊系統zh_TW
dc.subject (關鍵詞) 中小企業zh_TW
dc.subject (關鍵詞) 家族事業zh_TW
dc.subject (關鍵詞) Accounting information systemen_US
dc.subject (關鍵詞) Small medium enterpriseen_US
dc.subject (關鍵詞) Family businessen_US
dc.title (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zh_TW
dc.title (題名) Cost-benefit analysis of accounting information system in a small business enterprise in Indonesia: a case study of Abon NTTen_US
dc.type (資料類型) thesisen_US
dc.relation.reference (參考文獻) Bank Indonesia. 2019. BI 7-day (Reverse) Repo Rate. [Table]. Retrieved from https://www.bi.go.id.
Indonesian 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.
Indonesian Central Bureau of Statistics. (2014, February 18). Proyeksi Penduduk menurut provinsi, 2010 – 2035. [Table]. Retrieved from https://www.bps.go.id.
Indonesian 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.
Internet World Stats. 2019. The World Population and The Top Ten Countries with The Highest Population, Retrieved from https://www.internetworldstats.com/stats8.htm.
Kementrian Keuangan Republik Indonesia. 2018. “Ini Bentuk Perhatian Pemerintah Terhadap UMKM.” Available online at https://www.kemenkeu.go.id.
Kristiyanti, M. 2012. “Peran strategis usaha kecil menengah (UKM) dalam pembangunan nasional.” Majalah Ilmiah Informatika 3(1): 63-89.
Minister 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.
PricewaterhouseCoopers. 2019. “PwC Family Business Survey 2018: Indonesia Report.” Available online at https://www.pwc.com/id/en/epc/fbs-2018-indonesia.pdf.
Republic of Indonesia. 2003. Undang-Undang Republik Indonesia Nomor 13 Tahun 2003 tentang Ketenagakerjaan. http://hukum.unsrat.ac.id/uu/uu_13_03.htm.

Republic 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.
Republic 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.
Romney, Marshall B. and Steinbart, Paul John. 2000. Accounting Information Systems (8th ed.). Upper Saddle River, NJ: Pearson Prentice Hall.
Romney, Marshall B. and Steinbart, Paul John. 2009. Accounting Information Systems (11th ed.). Upper Saddle River, NJ: Pearson Prentice Hall.
zh_TW
dc.identifier.doi (DOI) 10.6814/NCCU201901279en_US