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All Journal Kompak : Jurnal Ilmiah Komputerisasi Akuntansi JURNAL EKONOMI MANAJEMEN AKUNTANSI Jurnal Teknologi Informasi dan Komunikasi Teknik: Jurnal Ilmu Teknik dan Informatika MANAJEMEN Dinamika Jurnal Ilmiah Sistem Informasi dan Ilmu Komputer JURNAL AKUNTANSI DAN BISNIS Jurnal Manajemen Informatika & Teknologi Journal of Management and Informatics Jurnal Ilmiah Sistem Informasi Jurnal Ilmiah Akuntansi Jurnal Informatika dan Kesehatan
Sukemi Kamto Sudibyo
Universitas Sains Dan Teknologi Komputer
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Health Professions Industrial & Manufacturing Engineering Mechanical Engineering Medicine & Pharmacology Public Health Social Sciences Other

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PEMANFAATAN METODE ACTIVITY BASED COSTING DALAM SISTEM INFORMASI AKUNTANSI PENENTUAN BIAYA PADA BENGKEL MUJI JAYA Sukemi Kamto Sudibyo; Fitri Puji Astuti
MANAJEMEN Vol. 1 No. 2 (2021): OKTOBER : MANAJEMEN (Jurnal Ilmiah Manajemen dan Kewirausahaan)
Publisher : LPPM Politeknik Pratama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/imk.v1i2.98

Abstract

The Muji Jaya Workshop in determining the cost of body repair, it still uses a manual estimate model with paper media which will result in losses if the calculation of the cost of body repair that is informed to the customer is not enough so that the body repair costs received are not sufficient for the needs of raw material costs and labor costs in body work. The repair and preparation of financial statements will be disrupted and delayed for a long time if the note paper used is lost or damaged. This results in the owner not being able to make decisions quickly, precisely and accurately. From these various problems, Workshop Muji Jaya implements the use of the activity based costing method in the accounting information system for determining body repair costs in order to make it easier to determine the cost of body repairs to be more accurate and in presenting financial statements to be easier and more efficient because this method is guided by the assignment of costs to products. or services based on all required activities. Keywords: estimation, cost, activity based costing
SISTEM INFORMASI AKUNTANSI ANALISA LAPORAN KEUANGAN PADA PUSAT KOPERASI PEGAWAI REPUBLIK INDONESIA KENDAL MENGGUNAKAN METODE RASIO Edy Siswanto; Laksamana Rajendra Haidar Azani Fahmi; Moh. Muthohir; Sukemi Kamto Sudibyo; Sonia Varian Valmai
MANAJEMEN Vol. 2 No. 1 (2022): MEI : MANAJEMEN (Jurnal Ilmiah Manajemen dan Kewirausahaan)
Publisher : LPPM Politeknik Pratama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/manajemen.v2i1.128

Abstract

The Republic of Indonesia Employee Cooperative Center in Kendal Regency is a civil servant cooperative center in Kendal Regency which provides savings and loan services for its members.So far, the Indonesian Civil Servant Cooperative, Kendal Regency, does not yet have a special information system in managing finances, making financial reports and financial analysis activities. This causes the performance of cooperative employees to be slow, difficulties in finding customer data, loss of transaction data and presentation of information and analysis of cooperative financial statements takes a long time.With the implementation of an accounting information system for analyzing financial statements at the Indonesian Employee Cooperative, Kendal Regency using the financial ratio analysis method, it will be able to assist in managing finances in a database that is able to produce financial reports and analyze th
SISTEM INFORMASI AKUNTANSI MANAJEMEN KEUANGAN BERBASIS MULTI USER PADA KOPERASI AROFAH KENDAL Sukemi Kamto Sudibyo; Dewi Astuty
MANAJEMEN Vol. 3 No. 1 (2023): MEI : MANAJEMEN (Jurnal Ilmiah Manajemen dan Kewirausahaan)
Publisher : LPPM Politeknik Pratama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/manajemen.v3i1.217

Abstract

Currently, the majority of the Arofah Kendal Cooperative in financial management is still in the form of files, causing accumulation, damage, difficulty finding and even loss of financial data which has resulted in the Arofah Kendal Cooperative experiencing difficulties in presenting reports. The Arofah Kendal Cooperative always experiences an increase in transactions for the number of deposits and loans. The customer financial service system is centralized on one computer, so services must take turns, which takes a long time and is less effective. Implementing a Multi-User-Based Financial Management Accounting Information System, the Arofah Kendal Cooperative is able to overcome problems related to processing, financial filing and reporting. With a multi-user application, the database of the Arofah Kendal Cooperative is connected to each other to make it easier for each user to access the system according to authority simultaneously for data collection, financial transactions that can present up to date financial information according to the needs of cooperative management which provides effectiveness and efficiency in financial management, improves employee performance and maximizing customer service satisfaction for the Arofah Kendal Cooperative.
PENERAPAN METODE AVERAGE DALAM PENGELOLAAN PERSEDIAAN BARANG DAGANG Sri Wahyuning; Sukemi Kamto Sudibyo; Elys Amalia
MANAJEMEN Vol. 4 No. 2 (2024): OKTOBER : MANAJEMEN (Jurnal Ilmiah Manajemen dan Kewirausahaan)
Publisher : LPPM Politeknik Pratama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/manajemen.v4i2.790

Abstract

A well-structured accounting system also provides good benefits to the management in running their business. Every business has multiple accounting systems that are linked together and work together to achieve specific goals. Inventory is a resource that can be stored to anticipate high demand from consumers. Every company, whether trading or manufacturing, always has inventory. Without optimal inventory levels, entrepreneurs run the risk that their business will eventually no longer be able to meet their needs. the desires of consumers who need or demand the products manufactured. This can happen because products are not always available, which also means entrepreneurs lose the chance to make the profits they should. Inventory in CV. Semarang Main Aircon Center does not yet have a computerized system or is still done manually. Data storage is still in the form of notes, so it is vulnerable to corruption and makes it difficult to find information about data on specific items and the number of elements in the resume. The Main Aircon Center makes it difficult to control incoming and outgoing goods when recording inventory data, as the work is only carried out by one administrative employee. Therefore, to solve this problem, it is necessary to record inventory using a computer to facilitate data processing. By using the averaging method, the company does not have to pay attention to the utilization of inventory in the warehouse. The averaging method also makes it easier to calculate costs because there is no need to pay attention to the first or last inventory, and it is easier to use.
Aplikasi Akuntansi Pengolahan Transaksi Pendapatan Dan Belanja Daerah Berbasis Web Eni Endaryati; Vivi Kumalasari Subroto; Sukemi Kamto Sudibyo
Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol. 17 No. 2 (2024): Jurnal Ilmiah Komputer Akuntansi (KOMPAK)
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/kompak.v17i2.2095

Abstract

Computerized accounting is a system used to process company transaction data by using computers as a technological medium for application work processes and to produce financial reports for a company. The use and application of computer technology in office activities is a requirement and fairness that is needed, without having to eliminate manual systems. The use of computers will be able to improve employee performance in supporting activities in an agency or company. Financial management within the regional scope is the regional task and authority in organizing regional agencies which includes several sections including budgeting, income, expenditure, and accounting and accountability. The aim of this research is to design a web-based computerized accounting system for regional income and expenditure in Wates Village. And create a computerized accounting system that can assist the process of recording and storing web-based regional income and regional expenditure transaction data which produces regional income and expenditure report information. In creating a computerized system for regional income and expenditure, the software used is Sublime Texet3. Data storage uses MySQL and programming languages ​​use PHP and HTML. The research results show that the computerized accounting system makes it easier for finance employees to record financial transactions. Then financial reports are produced more quickly and data errors can be minimized and more structured data is stored in the database. So this new system really helps agencies in Wates Ngaliyan Village, Semarang, where the application is equipped with a menu for input, processes and reports that process transactions, both income and expenditure.
Sistem Penentuan Harga Pokok Penjualan Metode Pesanan Berbasis Web Sri Wahyuning; Kamto Sudibyo, Sukemi; Hidayatul Khikmah; Eni Endaryati
Jurnal Manajemen Informatika & Teknologi Vol. 5 No. 1 (2025): Mei : Jurnal Manajemen Informatika & Teknologi
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi - Studi Ekonomi Modern

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/b2s4f263

Abstract

Penelitian ini bertujuan untuk merancang serta mengembangkan sistem informasi akuntansi berbasis web yang digunakan untuk menghitung harga pokok penjualan (HPP) dengan pendekatan metode pesanan di PT. Jinlin Luggage Indonesia. Karena perusahaan ini menjalankan produksi berdasarkan permintaan khusus dari pelanggan, maka metode job order costing dipilih sebagai pendekatan paling relevan dalam menghitung biaya per unit. Sistem yang dikembangkan dirancang agar mampu mencatat biaya produksi secara sistematis, tepat, dan dilakukan secara real-time. Dengan penerapan sistem ini, perusahaan dapat menghindari proses penghitungan manual yang memakan waktu dan rawan kesalahan. Penelitian ini menggunakan pendekatan Research and Development (R&D), yang mencakup beberapa tahapan mulai dari identifikasi masalah, pengumpulan data, desain sistem, validasi, hingga pengujian. Setiap tahapan dirancang secara menyeluruh agar hasil sistem sesuai dengan kebutuhan operasional perusahaan. Hasil implementasi menunjukkan adanya peningkatan efektivitas dan akurasi dalam pelaporan HPP, serta mendukung proses pengambilan keputusan manajerial yang berbasis data secara lebih cepat dan tepat. Selain itu, sistem ini juga meminimalkan kesalahan input secara manual dan mempercepat pembuatan laporan biaya produksi. Fitur penyimpanan data historis biaya produksi dalam sistem juga dapat dimanfaatkan untuk analisis biaya dan perencanaan anggaran jangka panjang
Sistem Akuntansi Manajemen Keuangan Terintegrasi E-Commerce Untuk Meningkatkan Akurasi Laporan Keuangan Ewilla Sewing Demak Sukemi Kamto Sudibyo; Eni Endaryati; Vivi Kumalasari Subroto; Sri Wahyuning; Nur Rokhman; Agus Priyadi; Delinda Dalis Yuliani
MANAJEMEN Vol. 5 No. 1 (2025): MEI : MANAJEMEN (Jurnal Ilmiah Manajemen dan Kewirausahaan)
Publisher : LPPM Politeknik Pratama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/manajemen.v5i1.950

Abstract

The development of digital technology encourages business entities to utilize e-commerce to expand their market. However, many have difficulty managing financial reports because the online sales system is not yet integrated. Ewilla Sewing, a convection business, still records finances manually and separately from online sales.  This study designs and implements an integrated e-commerce financial management accounting system to improve the accuracy, efficiency, and reliability of financial reports. The research method uses a descriptive qualitative approach with observation, interviews, and document analysis. The system was developed with a waterfall model. The results of the study show that the system is able to manage finances more efficiently, accelerate reporting, provide real-time data, support internal audits, and help make more appropriate decisions for Ewilla Sewing.
Pengaruh Total Aset dan Ekuitas Terhadap Laba Bersih Dengan Liabilitas Sebagai Variabel Moderator pada Perusahaan Consumer Goods Muhammad Daffa Mahendra; Ratnaningrum Ratnaningrum; Eni Endaryati; Sukemi Kamto Sudibyo
Jurnal Manajemen Informatika & Teknologi Vol. 5 No. 2 (2025): Oktober : Jurnal Manajemen Informatika & Teknologi
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi - Studi Ekonomi Modern

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/02mx1r59

Abstract

This study aims to analyze the impact of total assets and equity on net income, and to test the moderating role of liabilities, in 6 public consumer goods companies listed on the Indonesia Stock Exchange during the 2020-2024 period, namely PT Campina Ice Cream Industry Tbk, PT Garudafood Putra Putri Jaya Tbk, PT Mayora Indah Tbk, PT Sariguna Primatirta Tbk, PT Ultra Jaya Milk Industry Tbk, and PT Unilever Indonesia TBK. Utilizing secondary financial statement data and moderated regression analysis with a bootstrap approach, the research found that total assets have a significant negative effect on net income, indicating a burden if not productively managed. Conversely, both equity and liabilities significantly positively affect net income, highlighting the importance of strong owner capital and strategic debt utilization. A crucial finding is that liabilities significantly positively moderate the asset-net income relationship but negatively moderate the equity-net income relationship. Overall, this study provides deeper insights into the complex dynamics of financial structure on profitability, emphasizing that strategic liability management is essential for sustainable profitability in the consumer goods sector
Leveraging Machine Learning for Talent Acquisition: Predicting High-Performance Candidates in Human Resource Management Wahyuning, Sri; Sudibyo, Sukemi Kamto
Journal of Management and Informatics Vol. 3 No. 1 (2024): April Season| JMI: Journal of Management and Informatics
Publisher : University of Science and Computer Technology

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jmi.v3i1.44

Abstract

This study explores the application of machine learning (ML) in human resource (HR) management to enhance the recruitment process by predicting high-performing candidates. The research addresses gaps in traditional recruitment methods, which are often time-consuming and susceptible to subjective bias. By employing a Random Forest algorithm, this study utilizes a dataset of 10,000 records, encompassing attributes such as education, work experience, psychometric assessments, and interview evaluations. Data were divided into 70% training and 30% testing sets to ensure robust model evaluation. The findings demonstrate that the Random Forest model achieved a prediction accuracy of 87%, outperforming traditional methods and other ML models like Logistic Regression. The model's ability to identify key attributes contributing to candidate performance underscores its potential for data-driven decision-making in HR management. However, challenges such as data bias, algorithmic transparency, and resistance to technological change were identified as barriers to implementation. This research contributes to the theoretical and practical understanding of ML in HR by offering a predictive model that balances accuracy with interpretability. Practical implications include strategies for integrating ML into existing HR systems, emphasizing the importance of explainable AI to foster trust among practitioners. The study concludes that ML-based recruitment can significantly improve efficiency, objectivity, and the quality of hiring decisions, paving the way for more innovative and strategic HR practices.
Sistem Informasi Akuntansi Multiuser dalam Operasional Usaha Rental Mobil CV. Ranggawarsita Tour Endaryati, Eni; Sri Wahyuning; Sukemi Kamto Sudibyo; Fransiska Bhoko
Jurnal Manajemen Informatika & Teknologi Vol. 5 No. 2 (2025): Oktober : Jurnal Manajemen Informatika & Teknologi
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi - Studi Ekonomi Modern

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/215etd21

Abstract

The advancement of information technology has encouraged various business sectors, including transportation services, to carry out digital transformation. This study aims to create a multi-user-based accounting information system and implement it in CV. Ranggawarsita Tour, a car rental company in Semarang that previously used manual methods. The system development uses SDLC and data is obtained directly through interviews and surveys in the company as well as literature studies. The system developed has proven to be able to increase efficiency in documenting transactions, processing customer data, and compiling financial information quickly and on time. The system was created using the PHP and MySQL programming languages ​​to store data. The results of this study conclude that a multi-user-based accounting information system overcomes operational obstacles and provides support to companies in providing reliable financial information.
Co-Authors Agus Priyadi Ahmad Ashifuddin Aqham Aliveia Orenzia Ana Safitri Arga adriansah Asyraf Ryan Pradana, Asyraf Attabarok, Ikhsanulfatih Bagus Sudirman Delinda Dalis Yuliani Dewi Astuty Eko Siswanto Eko Siswanto Elys Amalia Emi Wirahmayani Eni Endaryati ENI ENDARYATI Evita Dwi Damayanti Firnanda, Silma Fitri Nur Asriyah Fitri Puji Astuti Fransiska Bhoko Haris Ihsanil Huda Hedy Kuswanto Hidayatul Khikmah Ihsanil Huda, Haris Isma, Syahadah kumalasari subroto, vivi Laksamana Rajendra Haidar Azani Fahmi Miftahurrohman Miftahurrohman Moh Muthohir Moh. Muthohir Muhammad Daffa Mahendra Munifah Munifah Nur Asriyah, Fitri Nur Rokhman Nur Romdhonah, Fitri Ratnaningrum Ratnaningrum Sabrina Intan Pratiwi Safitri , Ana Siswanto, Edy Siswanto, Edy Sonia Varian Valmai Sri Wahyuning sudirman, bagus Tantik Sumarlin . Tiara Ayu Marensa Vivi Kumalasari Subroto Vivi Kumalasari, Vivi Wahyu Ariyani