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All Journal Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi
Evayani Evayani
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Economics, Econometrics & Finance

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Perancangan Database Sistem Informasi Akuntansi Siklus Penjualan dengan Menggunakan Model REA (Studi Kasus pada PT Yudi Putra, Medan) Ulfah Utamy; Evayani Evayani
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 1, No 2 (2016): November 2016
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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 The purpose of this reaseach is to design database accounting information system selling cycle by applying the REA model in PT Yudi Putra. The company is located in Medan, North Sumatera which is a company engaged in agricultural exporter. PT Yudi Putra still use manual system of accounting information, it is proper to  this company to have a good accounting information system.Data used in this research are primary data in the form of direct interviews with the parties involved in the sales process and secondary data such as documents used by the company in the sales process. The data obtained is used to identify the sales process and implement REA model and then design the database of accounting information systems sales cycle. The results of this study indicate that the accounting information system database design sales cycle by using the REA model has been applied to the PT Yudi Putra so that accounting can be run in real time. Keywords— design, database, accounting information system, sales cycle, REA model.
ANALISIS EFEKTIVITAS PENERAPAN SISTEM INFORMASI AKUNTANSI (STUDI EMPIRIS PADA HOTEL-HOTEL BERBINTANG DI BANDA ACEH) qashdina qashdina; Evayani Evayani
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 3, No 1 (2018): Februari 2018
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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The purpose of this study is to determine the effectiveness of the accounting information system implementation that applied by star hotels in Banda Aceh. The population in this study were all hotels in Banda Aceh City totaling 61 hotels and samples were star hotels in Banda Aceh City that  using accounting information system totaling 14 hotels. This research is a quantitative research. This study used questionnaire method which distributed to 42 respondents. Test instrument used is the test of validity and reliability test. The results show that the accounting information system applied by star hotels in Banda Aceh has been effective.
DETERMINANTS OF ACADEMICS DISHONESTY AMONG UNDERGRADUATE ACCOUNTING STUDENTS OF ECONOMICS FACULTY OF SYIAH KUALA UNIVERSITY Akbar Shara Fuji; Evayani Evayani
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 3, No 2 (2018): Mei 2018
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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This paper is written in order to discover the students' levels of tolerance towards academic dishonesty among undergraduate accounting students. Academic dishonesty acts as a predictor in which it is used to see the future attitude of students in practicing accounting later on after graduation. This research uses the ordinal regression method with variable gender form of nominal data, both relativism and idealism are the ordinal variable data, in which were observed from 2012 to 2014 in the Faculty of Economics, Syiah Kuala University. The data were processed using SPSS statistics 18. The results showed that the gender difference in both men and women did not have a significant influence to academic dishonesty itself. Furthermore, with regards in ethics; ideological idealism were found to have significant positive relationship with academic dishonesty. Therefore, the relativism that were reported within the results gave an impact towards academic dishonesty. It is anticipated that the admission of women to the growing membership of the professional accounting along with educational intervention to improve the ethical attitude of idealism can increase and help restore the reputation of the profession
PERANCANGAN SISTEM INFORMASI PENCATATAN PEMBAYARAN SPP PADA PONDOK PESANTREN MODERN TGK CHIEK OEMAR DIYAN Ubbaidillah Ubbaidillah; Evayani Evayani
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 5, No 4 (2020): November 2020
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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The development of technology today is very rapid and many innovations created such as administrative information systems have been used by many parties, both organizations and educational institutions. Especially in pesantren educational institutions that still use manual administrative information systems, therefore this study aims to assist the Administration in matters relating to the SPP payment process and SPP payment reports that are efficient and effective using desktops. This application is made with Xampp software and uses the PHP programming language that uses the System Development Life Cycle (SDLC) method. The results of the study were desktop-based SPP payment applications at the Tgk Chiek Oemar Diyan Modern Islamic Boarding School
PERANCANGAN BASIS DATA PENDAPATAN CARGO DAN PENCATATAN DATA PELANGGAN MENGGUNAKAN VISUAL BASIC 6.0 PADA PT INTAN LUBUK PERTAMA Maulidya Sahira Ginanti; Evayani Evayani
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 1, No 2 (2016): November 2016
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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The purpose of this reaseach is to determine how the income accounting information systems and customer data records that are running at PT Intan Lubuk Pertama. The company is still using manual systems to perform each transaction. This resulted in the company slow in presenting relevant information, so can not work effectively and optimally in serving the required reports. According to these problems, the authors are interested in doing research with the title "Designing Database cargo revenue and customer data records using Visual Basic 6.0 on PT Intan Lubuk Pertama".Data used in this study is qualitative data, using descriptive research method, further data collection techniques using field study consisted of interviews, observation, and literature were obtained directly from the company. This design tool uses Diagram Context, Data Flow Diagrams (DAD), Entity Relationship Diagram (ERD), and normalization. Then will proceed to the design database, input and output.Based on the results of the study authors found that 1) Procedures company's revenue system does not operate effectively. 2) Weakness of the documents used, recording transactions and reports generated revenue is still done manually. 3) The process of designing the produce information that is processed and used, shorten the time in the presentation as well as allow companies to calculate the revenue earned for each report the calculation of the company's revenue is generated automatically. Keywords—Design, Accounting Information Systems, Revenue, Visual Basic 6.0
PENGARUH PENERAPAN SISTEM ENTERPRISE RESOURCE PLANNING (ERP) DAN KUALITAS SISTEM INFORMASI AKUNTANSI TERHADAP EFEKTIVITAS PENGENDALIAN INTERNAL ATAS PELAPORAN KEUANGAN PADA PT WASKITA KARYA TBK (STUDI EMPIRIS UNIT KERJA YANG BERADA DI BAWAH KANTOR DIVISI I INFRASTRUKTUR) Muhammad Farradhi; Evayani Evayani
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 5, No 3 (2020): Agustus 2020
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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This paper is intended to determine the application of Enterprise Resource Planning (ERP) applications and the quality of accounting information systems towards the implementation of internal control over financial reporting at PT. Waskita Tbk. The population in this study was PT Waskita Tbk employees who were under the Division I office in charge of the Sumatran region with a total population of 552 employees, with a sample used by 100 employees. Data analysis method in this study uses multiple regression analysis. The results showed that the simultaneous Corporate Resource Planning System and the quality of the accounting information system influence significant effect for the assistance of internal control over financial statements. While Enterprise System Resource Planning has a significant effect on internal control over financial reporting, accounting accounting information systems have a significant effect on controlling financial reporting. Researching to improve internal control over reporting, PT. Waskita Tbk. Continue to renew the use of information technology to be able to increase the use of internal control.
ANALISIS DAN PERANCANGAN SISTEM INFORMASI AKUNTANSI BERBASIS DATA PADA SISTEM PERSEDIAAN DAN PENJUALAN (STUDI KASUS PADA CV PRIMA MOTOR, BANDA ACEH) Sheila Fathia Risky; Evayani Evayani
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 1, No 2 (2016): November 2016
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

The system inventory and sales is a thing that is not familiar to a company. CV Prima Motor is a company engaged in workshop (automotive). Handling data using manual systems resulting in frequent errors. In the development of the company to see the existence of stock items are still using manual systems so that it takes a very long time. Same is the case with a system inventory, sales system on the company also still use the manual system so that employees are very easy of doing the cheating. The goal of the research is to design an information system accounting-based data on inventory and sales systems in order to facilitate employees in search of stock items and reduce fraud committed by employees. Design system uses the Visual Basic 6.0 programming language and MySQL as its data base. In this study using qualitative descriptive method.The results of this research is to produce an application that can perform inventory control and sales transactions that are more informative so it can make the goods that enter or exit.    Keywords: System inventory, Sales System, Visual Basic 6.0, Database
PENGARUH PERSEPSI NASABAH TERHADAP PENGGUNAAN CASH DEPOSIT MACHINE (STUDI EMPIRIS PADA NASABAH BANK UMUM DI KOTA BANDA ACEH) M Emil Rafdi; Evayani Evayani
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 3, No 4 (2018): November 2018
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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The purpose in this research is to test the influences of customer perception on cash deposit machine (CDM) usage on general bank customers in Banda Aceh. Sample used in this research are 50 respondents which acquired by using incidental sampling technique. Questionnaire used as collecting data technique and data analyzed by using multiple linear regression. The result showed that partially and simultaneously, perceived ease of use and perceived usefulness were influence intention of use of CDM on general bank customers in Banda Aceh with 66,7%. Perceived usefulness influence tend to be bigger than perceived ease of use influence
PERANCANGAN SISTEM INFORMASI PERSEDIAAN BARANG MENGGUNAKAN MICROSOFT ACCESS Muhammad Razaluddin; Evayani Evayani
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 4, No 2 (2019): Mei 2019
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Inventory information system is something that is often heard in a company. A company that is engaged in trading of such distributions must be familiar with the inventory system. The use of manual recording has a negative impact on the company. Looking at company earnings and how many remaining items available manually require a long time. This research aims to design an inventory information system to help employees manage goods and find available items more easily so as to reduce mistakes made by employees. The system designed in this study uses Microsoft Access. This research uses descriptive qualitative method, data collection techniques in research conduct interviews, observation, and literature study conducted directly with the owner of the company. This research produces an application that can help control the inventory of goods more effectively and informally so that it can control the goods entering and leaving the company
Co-Authors Akbar Shara Fuji M Emil Rafdi Maulidya Sahira Ginanti Muhammad Farradhi Muhammad Razaluddin qashdina qashdina Sheila Fathia Risky Ubbaidillah Ubbaidillah Ulfah Utamy