Evaluasi implementasi psak 110 serta efektivitas penerapan enterprise resource planning (erp) dan business intelligence (bi) terhadap penyajian laporan keuangan konsolidasian di pt. berdikari

DETAIL KOLEKSI

Evaluasi implementasi psak 110 serta efektivitas penerapan enterprise resource planning (erp) dan business intelligence (bi) terhadap penyajian laporan keuangan konsolidasian di pt. berdikari

Oleh : Rama Hanny Mardisa

Info Katalog

Penerbit : FEB - Usakti

Kota Terbit : Jakarta

Tahun Terbit : 2026

Pembimbing 1 : Deni Darmawati

Kata Kunci : PSAK 110, ERP, Business Intelligence, consolidated financial statements, consolidation.

Status : Lengkap

File Repositori

No.	Nama File	Hal.
1.	2026_TA_SPA_023102411068_Halaman-Judul.pdf	12
2.	2026_TA_SPA_023102411068_Surat-Pernyataan-Revisi-Terakhir.pdf	1
3.	2026_TA_SPA_023102411068_Surat-Hasil-Similaritas.pdf	2
4.	2026_TA_SPA_023102411068_Halaman-Pernyataan-Persetujuan-Publikasi-Tugas-Akhir-untuk-Kepentingan-Akademis.pdf	1
5.	2026_TA_SPA_023102411068_Lembar-Pengesahan.pdf	4
6.	2026_TA_SPA_023102411068_Pernyataan-Orisinalitas.pdf	1
7.	2026_TA_SPA_023102411068_Formulir-Persetujuan-Publikasi-Karya-Ilmiah.pdf	1
8.	2026_TA_SPA_023102411068_Bab-1.pdf	4
9.	2026_TA_SPA_023102411068_Bab-2.pdf	12
10.	2026_TA_SPA_023102411068_Bab-3.pdf
11.	2026_TA_SPA_023102411068_Bab-4.pdf
12.	2026_TA_SPA_023102411068_Bab-5.pdf	3
13.	2026_TA_SPA_023102411068_Daftar-Pustaka.pdf
14.	2026_TA_SPA_023102411068_Lampiran.pdf

Abstrak
Abstract

P Penelitian ini bertujuan untuk mengevaluasi implementasi psak 110 serta menilai efektivitas penerapan enterprise resource planning (erp) dan business intelligence (bi) terhadap penyajian laporan keuangan konsolidasian di pt berdikari. metode yang digunakan meliputi observasi langsung selama kegiatan magang di unit reporting departement accounting & tax, partisipasi aktif dalam proses penyusunan laporan keuangan, serta studi dokumentasi terhadap laporan dan prosedur internal perusahaan. hasil evaluasi menunjukkan bahwa pt berdikari telah menerapkan prinsip pengendalian, pengakuan kepentingan nonpengendali, serta penggabungan laporan keuangan sesuai ketentuan psak 110. namun, proses eliminasi transaksi antar entitas masih dilakukan secara manual menggunakan microsoft excel sehingga berpotensi meningkatkan risiko kesalahan dan memperlambat ketepatan waktu pelaporan. sistem erp dan bi telah mendukung pencatatan transaksi serta penyajian informasi manajerial, tetapi belum terintegrasi secara penuh antar entitas anak, sehingga fungsi konsolidasi otomatis belum optimal. rekomendasi penelitian meliputi optimalisasi modul konsolidasi erp, penguatan integrasi sistem antar entitas, serta pengembangan dashboard bi terintegrasi untuk meningkatkan akurasi, efisiensi, transparansi, dan ketepatan waktu pelaporan keuangan konsolidasian.

T This study aims to evaluate the implementation of psak 110 and assess the effectiveness of enterprise resource planning (erp) and business intelligence (bi) in the presentation of consolidated financial statements at pt berdikari. the research applies direct observation during internship activities in the reporting unit of the accounting & tax department, active participation in financial reporting processes, and documentation analysis.the results indicate that pt berdikari has applied the principles of control, recognition of non-controlling interests, and consolidation in accordance with psak 110. however, the elimination of intercompany transactions is still performed manually using microsoft excel, which increases the risk of errors and reporting delays. erp and bi systems support transaction recording and managerial reporting but are not yet fully integrated across subsidiaries, limiting automated consolidation capabilities.the study recommends optimizing erp consolidation modules, strengthening system integration among entities, and developing integrated bi dashboards to enhance the accuracy, efficiency, transparency, and timeliness of consolidated financial reporting.