E-journal Field of Economics, Business and Entrepreneurship (EFEBE)

IMPLEMENTASI ENTERPRISE RESOURCE PLANNING (ERP) BERBASIS SYSTEM APPLICATION AND PRODUCT (SAP): STUDI KASUS PERUM JASA TIRTA 1

Fri, 14 Nov 2025 00:00:00 +0000

Perum Jasa Tirta I as a state-owned enterprise engaged in water resources management, faces challenges in integrating various business processes and improving operational efficiency. The implementation of an Enterprise Resource Planning (ERP) system based on System Application and Product (SAP) was chosen as a solution to overcome these challenges and support the company's digital transformation. This research uses a qualitative approach through literature study analysis and secondary data. Data collection is done through tracing the company's annual report and interviews with related parties at Perum Jasa Tirta I to understand the implementation of accounting information systems based on SAP. The implementation of SAP at Perum Jasa Tirta I includes several main modules such as Financial Accounting, Controlling, Sales and Distribution, Material Management, and Human Capital Management. This implementation resulted in improved operational efficiency, data accuracy, transparency, and reporting quality. However, the company also faced challenges such as system complexity, customization needs, high implementation costs, and change management. In conclusion, the use of System Application and Product (SAP) as an Accounting Information System at Perum Jasa Tirta I has had a significant positive impact on the operational efficiency and accuracy of the company's financial reporting, although there are some challenges.

KEJAHATAN SIBER DAN PENIPUAN KOMPUTER: APA PENCEGAHAN YANG DAPAT DILAKUKAN?

Thu, 13 Nov 2025 00:00:00 +0000

A The fast development of technology has brought both positive and negative effects, incluiding an increase in cybercrime like computer fraud. Cybercrime involves illegal actions through computer networks, such as data theft and online scams, whic harm individuals, organizations, and goverments. Data from e-MP Robinospal Bareskrim Polri (2022) shows that cybercrime cases are on the rise, with criminals becoming more skilled at exploiting systems. Computer fraud uses technology to gain illegal profits through methods like phising and ransomware. The losses from cybercrime are significant, affecting both finances and reputation. Therefore, preventive measures are important at all levels, from indivuduals to organizations. This article takes a qualitative approach, using a literature review to explore tge issue of cybercrime and computer fraud, along with strategies for prevention. Key actions include implementing security protocols, improving digital literacy, and encouraging collaboration among different parties to reduce the negative effects of cybercrime and protect information security.

PENIPUAN KOMPUTER PADA SISTEM INFORMASI AKUNTANSI: TANTANGAN KEAMANAN DI PERUSAHAAN BERBASIS TEKNOLOGI

Fri, 14 Nov 2025 00:00:00 +0000

This article discusses the security issues faced by technology-driven businesses in the field of Accounting Information Systems (AIS). The use of AIS in the digital age helps companies manage financial data more effectively, but it also brings risks, such as cybersecurity threats and computer fraud. This study, conducted using a qualitative method in the form of a literature review, aims to identify the types of computer fraud that commonly occur in AIS and the challenges companies face in preventing them. Additionally, this paper provides strategic recommendations for enhancing AIS security, including implementing the latest security technologies, strengthening internal controls, and educating employees about cybersecurity threats. By implementing these measures, it is hoped that businesses can reduce their risk of fraud and maintain the accuracy of their financial data.

Analisis Kelayakan Usaha dengan Metode Diskonto dan Tanpa Diskonto: Studi Kasus UMKM Kedai Sera

Thu, 13 Nov 2025 00:00:00 +0000

This study aims to analyze the business feasibility of the Kedai Sera MSME located in Bandar Lampung City using both discounted and non-discounted methods. A descriptive quantitative approach was applied, utilizing primary data in the form of Kedai Sera’s annual financial statements for the period 2018–2024. The non-discounted method includes analysis using Payback Period, Break-Even Point (BEP), and Revenue-Cost (R/C) Ratio. Meanwhile, the discounted method employs Net Present Value (NPV), Internal Rate of Return (IRR), and Benefit-Cost Ratio (B/C) as indicators. The analysis results show that based on the non-discounted method, the business has a Payback Period of 2 years, a BEP of 1,530 units, and an R/C Ratio of 3.27, indicating that the business is feasible and efficient to operate. Furthermore, using the discounted method, the NPV is IDR 211,434,376 and the IRR is 31.9824%, which exceeds the discount rate of 11.25%, indicating financial feasibility. The Net B/C Ratio is < 1, suggesting that Kedai Sera’s business is feasible for development.

Analisis Kelayakan Usaha Menggunakan Diskonto dan Tanpa Diskonto UMKM ‘’HS Styrofoam’’ (Studi Kasus di Desa Pekalongan, Kecamatan Pekalongan, Lampung Timur, Lampung)

Thu, 13 Nov 2025 00:00:00 +0000

This study aims to analyze the business feasibility of the Kedai Sera This study aims to assess the business feasibility of HS Styrofoam in Lampung Timur using discounted and non-discounted financial analysis methods. The business supplies styrofoam decorations to meet increasing demand for creative and cost-efficient event decor. The study uses secondary data from projected financial reports (2021–2024). Results indicate that the business is financially feasible. The Net Present Value (NPV) is positive at Rp36,999,066, the Internal Rate of Return (IRR) is 29.14%, and the payback period is only 1.53 years. Other indicators also exceed standard thresholds for efficiency and profitability. Therefore, HS Styrofoam is an efficient and profitable business with fast capital recovery and strong potential for development.