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All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Ilmiah Akuntansi dan Humanika JURNAL AKUNTANSI UNIVERSITAS JEMBER Jurnal RAK (Riset Akuntansi Keuangan) Journal of Economic, Bussines and Accounting (COSTING) International Journal of Social Science and Business JURNAL MANAJEMEN DAN BISNIS INDONESIA JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI) JIAI (Jurnal Ilmiah Akuntansi Indonesia) Abdi Dosen : Jurnal Pengabdian Pada Masyarakat Progress: Jurnal Pendidikan, Akuntansi dan Keuangan Jurnal Pengabdian Masyarakat Bumi Raflesia JUSTINDO (Jurnal Sistem dan Teknologi Informasi Indonesia) BUDGETING : Journal of Business, Management and Accounting JRAK (Jurnal Riset Akuntansi dan Bisnis) (e-Journal) Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Jurnal Ilmu Manajemen Retail Universitas Muhammadiyah Sukabumi (JIMAT UMMI) Jurnal Eksplorasi Akuntansi (JEA) Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) juremi: jurnal riset ekonomi Jurnal Abdi Panca Marga Jurnal Ekonomi dan Bisnis GROWTH (JEBG) Jurnal Ekonomika Dan Bisnis Jurnal Mahasiswa Entrepreneur National Multidisciplinary Sciences West Science Journal Economic and Entrepreneurship Jurnal Akuntansi dan Keuangan West Science JPNM : Jurnal Pustaka Nusantara Multidisiplin West Science Accounting and Finance El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Jurnal Abdimas Independen Journal of Economics and Economic Policy Journal of Ekonomics, Finance, and Management Studies Jurnal Pengabdian Masyarakat Manage JURNAL MANAJEMEN DAN BISNIS INDONESIA Jelajah Ekonomi: Jurnal Ekonomi dan Bisnis Indonesia
Moh. Halim
Universitas Muhammadiyah Jember
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mechanical Engineering Physics Public Health Social Sciences Other

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Perancangan Sistem Informasi Akuntansi Penggajian (Manual) Umi Kulsum; Moh Halim; Nina Martiana
COSTING : Journal of Economic, Business and Accounting Vol 3 No 1 (2019): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v3i1.751

Abstract

Accounting information system is made to facilitate the execution of remuneration to be more efficient and effective, because this system is very influential for companies to meet the needs of external parties and management. This study was conducted to determine the payroll accounting applied by CV. Serampang Jaya. This type of research is a type of qualitative descriptive research with a case study approach that describes and explains a problem syteatically and factualy so that by gathering information relating to the object of resarch. The data sources used are primary data and secondary data. The data colection techniquesuse used are observation, interview, and docuentation. The technique used in analyzing is to develop and explain how the payroll accounting system applied by CV. Serampang Jaya. The use the design of employee payroll accounting information system on CV. Serampang Jaya is in acorndance with existing theories. The results showed that CV. Serampang Jaya has impleented a payroll accounting system but still needs improvements to be effective in the payroll accounting record process at CV. Serampang Jaya. Keywords: Payroll, Accounting, Information System
Perancangan Sistem Informasi Akuntansi Persediaan Pabrik Beras Sukoreno Makmur Jember Riski Wahyudi; Moh Halim; Rendy Mirwan Aspirandi
International Journal of Social Science and Business Vol. 2 No. 4 (2018): November
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v2i4.16324

Abstract

Tujuan penelitian ini adalah untuk mengetahui tentang perancangan sistem informasi akuntansi persediaan pabrik beras Sukoreno Makmur Jember. Jenis penilitian yang di lakukan adalah penelitian interpreatif dengan ilustratif case study yaitu menggambarkan sesuatu hal sehingga seseorang mampu memahaminya dan data hasil penelitian lebih berkenan dengan interpretasi terhadap data yang di temukan di lapangan. Penilitian ini menguraikan tentang sifat-sifat, karakteristik, dan keadaan yang sebenarnya dari objek penilitian yaitu dengan mengumpulkan data, mencari fakta, kemudian menjelaskan dan menganalisis data dengan cara pengumpulan data penyusustan data, selanjutnya diinterprestasikan dan di rancangkan  berdasarkan landasan teori yang ada. Ada empat teknik-teknik pengumpulan data yang digunakan yaitu: Teknik wawancara, Teknik dokumentasi, Teknik Observasi, Teknik kepustakaan.  Adapun informasi dalam penelitian ini di dapat dari sumber yang meliputi sebagai berikut: Staff dan karyawan bagian Produksi, Staff dan karyawan bagian Gudang, Staff dan karyawan bagian Administrasi. Berdasarkan hasil penelitian dapat diketahui bahwa Pabrik Beras Sukoreno Makmur Jember belum menerapkan Sistem Informasi akuntansi Persedian secara konseptual yang sesuai dengan Sistem Informasi Akuntansi Persedian
Evaluasi Sistem Informasi Akuntansi Persediaan pada Dira Supermarket (Dira Shopping Center) Ambulu Inayatul Qutsiyah; Moh. Halim; Rendy Mirwan A
International Journal of Social Science and Business Vol. 3 No. 1 (2019): February
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v3i1.17158

Abstract

Tujuan penelitian ini adalah untuk mengetahui kesesuaian sistem informasi akuntansi persediaan menurut konsep dan teori pada Dira Supermarket Ambulu. Jenis data yang digunakan adalah data kualitatif dengan sumber data primer dan sekunder. Penelitian ini dilakukan dengan teknik analisis data kualitatif melalui wawancara dan dokumentasi. Hasil penelitian menunjukkan bahwa sistem informasi akuntansi yang diterapkan oleh Dira Supermarket Ambulu terdapat beberapa prosedur yang tidak sesuai dengan konsep dan teori
Penerapan Pengakuan Pendapatan dan Biaya pada Perusahaan Kontruksi Bambang Eka Dwi Cahyono; MOH Halim; Rendy Mirwan Aspirandi
BUDGETING : Journal of Business, Management and Accounting Vol 3 No 2 (2022): BUDGETING : Journal of Business, Management and Accounting
Publisher : Institut Penelitian Matematika Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/budgeting.v3i2.3876

Abstract

This study aims to determine the application of PSAK No. 34 to the revenue recognition method used by CV Wahid Jaya Abadi. This research method is descriptive. Data collection techniques used are interviews, observation, and interviews. The results showed that some of the projects carried out by CV Wahid Jaya Abadi had less than one accounting period (short term) and some had more than one year of accounting period (long term). The project that is the case study is a project that has a one-year accounting period (March 2018-February 2019) with a contract worth Rp.860.000.000-. The revenue recognition method used is the completed contract method and the presentation of revenue recognition using a cash basis. In conclusion, the revenue recognition method used by CV Wahid Jaya Abadi is still not in accordance with PSAK No. 34. This is because this company has not used the percentage method for long-term projects. Keywords: Cash Basis, Completed Contract, PSAK No. 34
Laporan Keuangan Distributor Makanan Berdasarkan Standar Akuntansi Keuangan Entitas Mikro, Kecil, dan Menengah Etika Dwi Novitasari; Arik Susbiyani; Moh. Halim
BUDGETING : Journal of Business, Management and Accounting Vol 3 No 2 (2022): BUDGETING : Journal of Business, Management and Accounting
Publisher : Institut Penelitian Matematika Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this study was to analyze the financial statements of CV Food Distributors. TKT Bana Food Jember is based on financial accounting standards for micro, small and medium entities. This research method is descriptive qualitative. The data obtained in this study were based on observations, interviews, and documentation. Sources of data obtained in this study are primary and secondary data sources. The results showed, the standards used by Food Distributors CV. TKT Bana Food Jember is still not clearly stated, Food Distributor CV. TKT Bana Food Jember admits that they are still not very deep in using the standard. Conclusion, recording, acknowledging, measuring and presenting the financial statements of CV Food Distributors. TKT Bana Food Jember is still not in accordance with SAK EMKM. Keywords: Recording, Recognition, Measurement and Presentation of Financial Statements
Penerapan Sistem Informasi Akuntansi Berbasis Aplikasi Microsoft Evita Yuningtyas; Moh. Halim; Rendy Mirwan Aspirandy
BUDGETING : Journal of Business, Management and Accounting Vol 3 No 2 (2022): BUDGETING : Journal of Business, Management and Accounting
Publisher : Institut Penelitian Matematika Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/budgeting.v3i2.3881

Abstract

This study aims to analyze the role of application-based AIS for UD. Meeting Sustenance. This research method is descriptive qualitative. The object of this research is UD. Meet Sustenance which is located in Yosomulyo, Kab. Banyuwangi. The results showed that the existing business processes at UD. Meeting Sustenance in the application application stage through a computer can be described with a Flowchart flow to facilitate identification of business processes. Conclusion, UD. Temu Rezeki has not yet implemented a computer-based accounting information system. Keywords: Accounting Information System (AIS), Sales System, Computer Application, MSME
Systematic Literature Review: Aplikasi Siskeudes Meningkatkan Kualitas Akuntabilitas Keuangan Desa Dan Kinerja Perangkat Desa Putu Dhika Yahya Lajaba; Moh. Halim; Rendy Mirwan Aspirandi
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol 8 No 2 (2022): JRAK Jurnal Riset Akuntansi dan Bisnis, Juli 2022
Publisher : LPPM POLITEKNIK LP3I BANDUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/jrak.v8i2.799

Abstract

This study aims to provide a systematic literature review on the factors that influence the Siskeudes application to improve the quality of village financial accountability and the performance of village officials. This study uses a qualitative approach to document research with a systematic literature review as a research data analysis tool. The systematic literature review process consists of three stages, namely planning, implementation, and reporting. The initial study found 460 articles, the study used 12 articles based on inclusion and exclusion criteria for further analysis. There is data extraction that can answer research questions. The results of a systematic literature review from journals from 2015 to 2021 stated that the factors influencing the Siskeudes application to improve the quality of village financial accountability and the performance of village officials were the data input process, application use, information technology infrastructure, human resources, budget and financial knowledge. village, village budget preparation, transparency, and financial reports. The main influencing factors are the process of inputting data and using applications where the village government must provide education and training on a regular basis, coordinate with assistants and trainers from the center, provide support and motivation for staff/employees in the learning process, provide adequate facilities and infrastructure. will be used to improve human resources.
Penerapan Fungsi Linier Untuk Penentuan Komponen Penilaian Kesehatan Koperasi Budi Satria Bakti; Mohammad Halim
JUSTINDO (Jurnal Sistem dan Teknologi Informasi Indonesia) Vol 1, No 2 (2016): JUSTINDO
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32528/justindo.v1i2.565

Abstract

Penilaian kesehatan koperasi adalah salah satu bentuk pengawasan yang dilakukan oleh pejabat berwenang terhadap kegiatan usaha pada Koperasi Simpan Pinjam (KSP) atau koperasi yang memiliki Unit Usaha Simpan Pinjam. Penelitian ini dimaksudkan untuk membantu penghitungan nilai komponen kesehatan dalam melakukan penilaian kesehatan koperasi melalui metode matematis agar lebih tepat dan proporsional. Acuan penentuan formula adalah dengan menggunakan tabel-tabel penilaian pada komponen-komponen kesehatan koperasi berdasarkan Peraturan Menteri Negara Koperasi dan Usaha Kecil dan Menengah Republik Indonesia Nomor 14 Tahun 2009. Analisis data dilakukan dengan menentukan batas-batas nilai pada setiap interval nilai komponen kesehatan koperasi, kemudian memodelkan batas nilai interval nilai komponen kesehatan koperasi ke dalam Fungsi Linier. Hasil penelitian adalah bentuk rumusan atau formula Fungsi Linier pada komponen-komponen penilaian koperasi, kecuali komponen-komponen pada aspek manajemen yaitu Manajemen Umum, Manajemen Kelembagaan, Manajemen Aktiva serta Manajemen Likuiditas. Hal ini dikarenakan bentuk penilaian dari aspek manajemen tersebut menggunakan model pertanyaan dengan jawaban ”Ya” dan ”Tidak”, sehingga tidak memungkinkan untuk dimodelkan dengan Fungsi Linier.Kata kunci: Kesehatan, Koperasi, Fungsi Linear
Pengaruh Sistem Informasi Akuntansi dan E-Commerce terhadap Kinerja UMKM di Wilayah Banyuwangi Wulan Nur Indahsari; Moh Halim; Rendy Mirwan Aspirandy
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol 9 No 1 (2023): JRAK Jurnal Riset Akuntansi dan Bisnis Januari 2023
Publisher : LPPM POLITEKNIK LP3I BANDUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/jrak.v9i1.949

Abstract

This study aims to determine the effect of accounting information systems and e-commerce on the performance of MSMEs in the West Banyuwangi Region. The population used in this study is MSMEs located in the Banyuwangi Region and registered with the Banyuwangi City Cooperative and Trade Office. The sample in this study was selected using a purposive sampling technique. MSMEs that were sampled in this study were MSMEs in the West Banyuwangi Region. The number of questionnaires distributed in this study were 78 questionnaires with questionnaire data that could be processed as many as 72 questionnaires. The data analysis technique uses multiple linear regression analysis. In addition, the results of the study show that either simultaneously or partially the variables of accounting information systems and e-commerce have a significant influence on the performance of MSMEs.
Pengaruh Persepsi Manfaat, Persepsi Kemudahan, dan Persepsi Keamanan terhadap Minat Menggunakan Financial Technology pada Aplikasi Dana Siti Umul Khoiriyah; Achmad Syahfrudin Zulkarnnaeni; Moh Halim
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol 9 No 1 (2023): JRAK Jurnal Riset Akuntansi dan Bisnis Januari 2023
Publisher : LPPM POLITEKNIK LP3I BANDUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/jrak.v9i1.950

Abstract

This study aims to determine the effect of perceived benefits, perceived convenience, and perceived security on interest in using financial technology through e-wallet with the DANA application in Ajung District. The population used in this study is online and physical stores that use e-wallet with the DANA application as many as 53 shops in Ajung District. The sample in this study was selected using a purposive sampling technique. Shops that were sampled were 48 online stores and physical stores. The number of questionnaires distributed in this study were 53 questionnaires with 48 questionnaire data that could be processed. The data analysis technique used multiple linear regression analysis. Based on the results of the analysis and discussion, it shows that perceived benefits, perceived convenience, and perceived security have a positive effect on interest in using e-wallet with the DANA application. In addition, the results of the study partially show that the perceived benefits, perceived convenience, and security perceptions have an effect on interest in using e-wallet with the DANA application.
Co-Authors Abdillah, M.Rickwan Achmad Arifin Achmad Hasan Hafidzi Achmad Syahfrudin Zulkarnnaeni Ade Puspito Afroh, Ibna Kamilia Fiel agung, amin Ahmad Izzuddin Ahmad Izzuddin Alufiah, Wildatul Anggraeni, Novi Ari Sita Nastiti Arik, Mohamad Arya Aji Zulfikri Aspirandi, Rendi Mirwan Aspirandi, Rendy Mirwan Asroful Abidin Bakti, Budi Satria Bambang Eka Dwi Cahyono Budi Satoto, Eko Budi Satria Bakti Dea Auliya Raafiatus Sholiha Desi Wahyu Asriyani Desy Rustiyanti Rahayu Dewi, Nindi Kumala Dhea Resita Dewi Dinda Mustika Putri Dino Angga**, Budi Santoso* Dwi Ratna Wati Eko Budi Satoto Etika Dwi Novitasari Evita Yuningtyas Faradina Dwi Oktaviyanti Firdausyah, Nori Fitriya, Elok Gardina Aulin Nuha Hidayanti, Rasta Seviafani Inayatul Qutsiyah Ismi Darojatul Ula Istiqomah Al Qoidah Justita Dura Khoirotul Inzani Khoirul Liza Umamah Lestari, Devita Eka M.Rickwan Abdillah Maharani, Astrid Martiana, Nina Maulana Arif Muhibbin Maulida, Vika Intan Mirwan A, Rendy mirwan aspirandi, rendy Mohamad Arik Muhammad Azis Raehan Muhammad Robi muhammad, thamrin Muharom, Lutfi Ali Nada Atika, Hulwun Nina Martiana Nori Firdausyah Norita Citra Yuliarti, Norita Citra Norita Citra Yulinartati Nursaidah Nursaidah, Nursaidah Oktaviana Fensi Anggraeni Oktaviyanti, Faradina Dwi Probowulan, Diyah Putu Dhika Yahya Lajaba Qutsiyah, Inayatul Raudatul Farihah Rendy Mirwan Aspirandi Rendy Mirwan Aspirandi Rhamadanti, Ulfa Dwi Riski Wahyudi Riyanto Setiawan Suharsono Riyanto Setiawan Suharsono Riyanto Setiawan Suharsono Rizky Kurniawan M. Nur Sahida, Ayunda Septia Wulandari Santoso, Dimas Rizki Dwi Selfia Ayu Ningtyas Sita Nastiti, Ari Siti Umul Khoiriyah Susbiyani, Arik Suwarno Suwarno Tatit Diansari Reskiputri Thamrin, Mohamad Thamrin, Mohammad Umamah, Khoirul Liza Umi Kulsum Wulan Nur Indahsari Wulandari, Dwi Agustin Yohanes Gunawan Wibowo Yulinartati Yulinartati Yulinartati, Norita Citra