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All Journal Jurnal Reviu Akuntansi dan Keuangan Academy of Education Journal Kajian Akuntansi Jurnal Riset Akuntansi Bandung Conference Series: Accountancy Economics Professional in Action (E-Profit) Kajian Akuntansi In Search (Informatic, Science, Entrepreneur, Applied Art, Research, Humanism)
Annisa Nadiyah Rahmani
Universitas Islam Bandung (UNISBA)
Arts Computer Science & IT Economics, Econometrics & Finance Education Social Sciences Other

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Perancangan Sistem Informasi Akuntansi Pelaporan Keuangan Berbasis Microsoft Excel pada UMKM Stream Coffee and Roastery Muhammad Fajar; Nunung Nurhayati; Annisa Nadiyah Rahmani
Bandung Conference Series: Accountancy Vol. 4 No. 2 (2024): Bandung Conference Series: Accountancy
Publisher : UNISBA Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/bcsa.v4i2.14944

Abstract

Abstract. This study aims to analyze the problems and design an accounting information system for financial reporting at Stream Coffee and Roastery based on SAK EMKM using Microsoft Excel. The preparation of financial reports is very important for UMKM because it helps in making the right business decisions and serves as a requirement for applying for bank loans. This study uses a qualitative approach with a descriptive analysis method. The system development method used is FAST (Framework for the Application of System Techniques), and the data collection technique is JAD (Joint Application Development), which is carried out through interviews and documentation with related parties at Stream Coffee and Roastery. The results of the analysis and design show that financial reporting at Stream Coffee and Roastery is currently inadequate, because it only includes sales records, raw material purchases, and physical inventory calculations. The suggested solution is to design a Microsoft Excel based on accounting information system that is expected to make it easier for UMKM to prepare financial reports in accordance with SAK UMKM, includes the creation of accounts, journals, ledgers, trial balances, calculation of cost of goods sold, equipment depreciation, income statements, statements of financial position, statemen of changes of equity, and notes to the financial statements (Calk).Abstrak. Penelitian ini bertujuan untuk menganalisis masalah dan merancang sistem informasi akuntansi pelaporan keuangan pada UMKM Stream Coffee and Roastery berdasarkan Standar Akuntansi Keuangan Entitas Mikro, Kecil, dan Menengah menggunakan Microsoft Excel. Membuat laporan keuangan sangat penting bagi UMKM salah satunya manfaatnya menjadi bahan pertimbangan dalam pengambil keputusan bisnis yang tepat dan dapat juga sebagai persyaratan dalam meminjam kredit di bank. Metode penelitian yang digunakan dalam penelitian ini yaitu menggunakan pendekatan kualitatif dengan metode analisis deskriptif, metode pengembangan sistem menggunakan metode FAST (framework for the applican of system tecnique) dan teknik pengembangan JAD (Joint Application Development) sebagai teknik pengumpulan data melalui tahapan wawancara dan dokumentasi dengan pihak terkait. Hasil yang didapatkan dari analisis dan perancangan ini yaitu permasalahan yang dihadapi pada Stream Coffee and Roastery dalam segi pelaporan keuangan masih belum memadai karena hanya terdapat pencatatan penjualan, pembelian bahan baku, dan perhitungan fisik bahan baku, solusi yang direkomendasikan yaitu merancang sistem informasi akuntansi berbasis Microsoft Excel yang diharapkan dapat mempermudah pelaku UMKM untuk menyusun laporan keuangannya sesuai dengan SAK EMKM, terdiri dari pembuatan akun, jurnal, buku besar, neraca lajur, perhitungan HPP, stok barang, penyusutan peralatan, laporan laba rugi, laporan posisi keuangan, laporan perubahan modal, dan Calk.
Pengaruh Kualitas Sistem, Kualitas Informasi, dan Kualitas Layanan terhadap Kepuasan Pengguna Sistem Informasi Akuntansi Asyifa Zafira Audina; Nunung Nurhayati; Annisa Nadiyah Rahmani
Bandung Conference Series: Accountancy Vol. 4 No. 2 (2024): Bandung Conference Series: Accountancy
Publisher : UNISBA Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/bcsa.v4i2.15264

Abstract

Abstract. This study aims to analyze the impact of system quality, information quality, and service quality on user satisfaction in the accounting information system of the North Bandung Dairy Farmers Cooperative (KPSBU) in Lembang. The research with descriptive and verificative statistical analysis using the SmartPLS software. The sampling method is purposive sampling, and data are collected through questionnaires distributed to 40 respondents who are users of the accounting information system at KPSBU. The results showed that System Quality has a positive and significant influence on User Satisfaction of the Accounting Information System at Koperasi Peternak Sapi Bandung Utara (KPSBU) by 24.7%. Information Quality has a positive and significant influence on User Satisfaction of the Accounting Information System at Koperasi Peternak Sapi Bandung Utara (KPSBU) Lembang by 33.7%. Service Quality has a positive and significant influence on User Satisfaction of the Accounting Information System Koperasi Peternak Sapi Bandung Utara (KPSBU) Lembang by 27.6%. Abstrak. Penelitian ini bertujuan untuk menganalisis pengaruh kualitas sistem, kualitas informasi, dan kualitas layanan terhadap kepuasan pengguna sistem informasi akuntansi di Koperasi Peternak Sapi Bandung Utara (KPSBU) Lembang. Penelitian ini dilakukan dengan menggunakan metode analisis statistik deskriptif dan verifikatif dengan bantuan perangkat lunak SmartPLS. Metode pengambilan sampel menggunakan metode purposive sampling. Data dikumpulkan melalui kuesioner yang dibagikan kepada 40 responden yang merupakan pengguna sistem informasi akuntansi di Koperasi Peternak Sapi Bandung Utara (KPSBU). Hasil penelitian menunjukkan bahwa Kualitas Sistem berpengaruh positif dan signifikan terhadap Kepuasan Pengguna Sistem Informasi Akuntansi pada Koperasi Peternak Sapi Bandung Utara (KPSBU) sebesar 24,7%. Kualitas Informasi berpengaruh positif dan signifikan terhadap Kepuasan Pengguna Sistem Informasi Akuntansi pada Koperasi Peternak Sapi Bandung Utara (KPSBU) Lembang sebesar 33,7%. Kualitas Layanan berpengaruh positif dan signifikan terhadap Kepuasan Pengguna Sistem Informasi Akuntansi pada Koperasi Peternak Sapi Bandung Utara (KPSBU) Lembang sebesar 27,6%.
DAMPAK PERANG ISRAEL-HAMAS TERHADAP HARGA SAHAM DAN MINAT BELI MASYARAKAT PRODUK PENDUKUNG ISRAEL Rahmani, Annisa Nadiyah
Academy of Education Journal Vol. 14 No. 2 (2023): Academy of Education Journal
Publisher : Fakultas Keguruan dan Ilmu Pendidikan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47200/aoej.v14i2.2104

Abstract

The Israel-Hamas war became a public concern because of acts of violence and genocide in Palestine, public criticism paid special attention to share prices and people's interest in purchasing products supporting Israel. The research here aims to determine the decline in stock prices before the Israeli military aggression and after the military aggression, namely on September 1, 2023 and November 1, 2023. The research uses mixed methods because consists of quantitative and qualitative. Researchers used quantitative methods selected 30 companies from America, France, Germany, France, England and Switzerland whose products are popularly used by Indonesian people and competitors for local Indonesian products. The qualitative method was measured by distributing questionnaires using Google Form which is 60 selected respondents from generation Z and the Millennial generation in the city of Bandung by aged 25-35. The research results show that the Israel-Hamas war had an impact on decreasing stock prices. The Israel-Hamas war has an impact on interest in purchasing products who’s supporting Israel.
Pengaruh Kualitas Layanan dan Kualitas Sistem terhadap Kepuasan Nasabah Pengguna M-Banking BCA Indy Nur Sholikhah; Nunung Nurhayati; Annisa Nadiyah Rahmani
Jurnal Riset Akuntansi Volume 4, No. 1, Juli 2024, Jurnal Riset Akuntansi (JRA)
Publisher : UPT Publikasi Ilmiah Unisba

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/jra.v4i1.3812

Abstract

Abstract. The development of information and communication technology, especially in the banking sector, makes it easy for customers to carry out financial transaction activities with services that contain various features for transactions according to customer needs. Many factors affect customer satisfaction including service quality and system quality. The purpose of this study was to determine how the effect of service quality and system quality on customer satisfaction of BCA mobile banking users in Bandung City. This study uses a quantitative approach with verification methods. The sampling method used in this study is non probability sampling with convenience sampling technique. The number of samples in this study were 90 respondents. The data collection technique in this study used a questionnaire. The data analysis technique in this study uses Partial Least Square (PLS) with the help of SmartPLS software version 3.0. The results showed that Service Quality has a positive and significant effect on Customer Satisfaction of BCA Mobile Banking users, System Quality has a positive and significant effect on Customer Satisfaction of BCA Mobile Banking users. Abstrak. Perkembangan teknologi informasi dan komunikasi, khususnya di sektor perbankan memberikan kemudahan kepada nasabah untuk melakukan aktivitas transaksi keuangan dengan layanan yang memuat berbagai fitur untuk transaksi sesuai dengan kebutuhan nasabah. Banyak faktor yang mempengaruhi kepuasan nasabah diantaranya kualitas layanan dan kualitas sistem. Tujuan penelitian ini adalah untuk mengetahui bagaimana pengaruh kualitas layanan dan kualitas sistem terhadap kepuasan nasabah pengguna mobile banking BCA Kota Bandung. Penelitian ini menggunakan pendekatan kuantitatif dengan metode verifikatif. Metode sampling yang digunakan dalam penelitian ini yaitu non probability sampling dengan teknik convenience sampling. Banyaknya sampel dalam penelitian ini yaitu 90 responden. Teknik pengumpulan data dalam penelitian ini menggunakan kuesioner. Adapun teknik analisis data dalam penelitian ini menggunakan Partial Least Square (PLS) dengan bantuan software SmartPLS versi 3.0. Hasil penelitian menunjukkan bahwa Kualitas Layanan berpengaruh positif dan signifikan terhadap Kepuasan Nasabah pengguna Mobile Banking BCA, Kualitas Sistem berpengaruh positif dan signifikan terhadap Kepuasan Nasabah pengguna Mobile Banking BCA.
Pengaruh Habit, Price Value, dan Hedonic Motivation terhadap Pengguna Sistem Informasi Akuntansi Shavira Maharani Susanto; Elly Halimatusadiah; Annisa Nadiyah Rahmani
Jurnal Riset Akuntansi Volume 4, No. 2, Desember 2024, Jurnal Riset Akuntansi (JRA)
Publisher : UPT Publikasi Ilmiah Unisba

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/jra.v4i2.5118

Abstract

Abstract. This research aims to examine the influence of habit, price value, and hedonic motivation on the usage of digital e-wallet-based accounting information systems by SMEs in the city of Bandung. The data used in this study is primary data collected using questionnaires. The population in this research consists of SMEs in Bandung using e-wallets, with a sample size of 350 respondents selected through purposive sampling. The analysis tool used in this study is Partial Least Squares Structural Equation Modeling (PLS-SEM). The research findings indicate that habit has a significant positive impact on the usage of digital e-wallet-based accounting information systems. Price value also has a significant positive influence on the usage of digital e-wallet-based accounting information systems. Additionally, hedonic motivation significantly affects the usage of digital e-wallet-based accounting information systems. Abstrak. Penelitian ini bertujuan untuk menguji pengaruh habit, price value, dan hedonic motivation terhadap pengguna sistem informasi akuntansi berbasis digital e-wallet  pada UMKM di Kota Bandung. Data yang digunakan dalam penelitian ini adalah data primer yang dikumpulkan menggunakan kuesioner. Populasi dalam penelitian ini adalah UMKM di Kota Bandung yang menggunakan e-wallet dengan teknik pengambilan sampel dilakukan dengan purposive sampling yang menghasilkan sampel sebanyak 350 responden. Alat analisis yang digunakan dalam penelitian ini adalah Partial Least Squares Structural Equation Modelling (PLS-SEM). Hasil penelitian menunjukkan bahwa habit berpengaruh positif signifikan terhadap pengguna sistem informasi akuntansi berbasis digital e-wallet. Price value berpengaruh positif signifikan terhadap pengguna sistem informasi akuntansi berbasis digital e-wallet. Hedonic motivation berpengaruh positif signifikan terhadap pengguna sistem informasi akuntansi berbasis digital e-wallet.
DIGITALIZATION OF HALAL PRODUCT BUSINESS FOR BUSINESS ACTORS ASSISTED BY BPR SYARIAH AMANAH RABBANIAH Nurfahmiyati; Rahmani, Annisa Nadiyah; Nurcholisah, Kania; Notolegowo, Hantoro Ksaid; Azan, Ferdi Zanuar; Nurhayati, Nunung
Kajian Akuntansi Vol. 25 No. 2 (2024): September 2024
Publisher : UPT Publikasi Ilmiah UNISBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/kajian_akuntansi.v25i2.4753

Abstract

MSMEs play an important role in the Indonesian economy, and many have utilized information technology to market Halal products. BPR Syariah Amanah aims to help MSMEs by providing business funds. There are problems that often occur, namely the lack of understanding and knowledge about the digitalization of halal product businesses, limited funds for advertising on social media (Instagram Ads and Google Ads), and the lack of skills in creating advertising content and reports on the realization of advertising on social media. The purpose of this study is to provide an understanding of halal product business digitalization training through Instagram ads, creating Gojek accounts for business actors, creating business WhatsApp, and creating content on Canva. The methods used in this study are lecture methods, discussion methods, and simulation methods. The results of community service activities provide a score increase of 17.14% in the level of understanding of participants in business digitalization training. This means that the training provides changes in understanding the application of business digitalization for MSMEs.       Keywords     : Business Digitalization, Halal Products, MSME
Pengaruh Kompetensi Sumber Daya Manusia dan Efektivitas Pengendalian Internal terhadap Kualitas Sistem Informasi Akuntansi 10090121007, Fadhil Muhammad Al-Ghifari; Halimatusadiah, Elly; Annisa Nadiyah Rahmani
Bandung Conference Series: Accountancy Vol. 5 No. 1 (2025): Bandung Conference Series: Accountancy
Publisher : UNISBA Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/bcsa.v5i1.17556

Abstract

Abstract. The quality of an accounting information system is an assessment of how good or bad the system is, evaluating its ability to generate relevant, timely, accurate, complete, and concise information to support decision-making, reduce uncertainty, and increase productivity. Factors that can influence the quality of an accounting information system include human resource competence and the effectiveness of internal controls. This study aims to examine the influence of human resource competence and internal control effectiveness on the quality of accounting information systems at BSI in Bandung City. The research method used is descriptive and verificative with a quantitative approach. Nonprobability Sampling using Purposive Sampling was applied, with a sample size of 30 respondents, and data was collected through a questionnaire. Data analysis was conducted using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 4. The results show that human resource competence has a positive and significant effect on the quality of the accounting information system. Internal control effectiveness also has a positive and significant effect on the quality of the accounting information system. Abstrak. Kualitas sistem informasi akuntansi adalah penilaian terhadap sejauh mana baik atau buruknya sistem tersebut dan menilai kemampuan sistem dalam menghasilkan informasi yang relevan, tepat waktu, akurat, lengkap, dan ringkas untuk mendukung pengambilan keputusan, mengurangi ketidakpastian, serta meningkatkan produktivitas. Terdapat faktor yang dapat memengaruhi kualitas sistem informasi akuntansi diantaranya kompetensi sumber daya manusia dan efektivitas pengendalian internal. Penelitian ini bertujuan untuk mengetahui pengaruh kompetensi sumber daya manusia dan efektivitas pengendalian internal terhadap kualitas sistem informasi akuntansi pada BSI di Kota Bandung. Metode penelitian yang digunakan adalah metode deskriptif dan verifikatif dengan pendekatan kuantitatif. Teknik sampling yang digunakan adalah Nonprobability Sampling dengan menggunakan Purposive Sampling. Jumlah sampel sebanyak 30 responden dengan teknik pengumpulan data menggunakan kuesioner. Teknik analisis data yang digunakan adalah Partial Least Squares Structural Equation Modeling (PLS-SEM) dengan menggunakan SmartPLS 4. Hasil penelitian ini menunjukkan bahwa Kompetensi Sumber Daya Manusia memiliki pengaruh yang positif dan signifikan terhadap Kualitas Sistem Informasi Akuntansi. Efektivitas Pengendalian Internal memiliki pengaruh yang positif dan signifikan terhadap Kualitas Sistem Informasi Akuntansi.
Co-Authors 10090121007, Fadhil Muhammad Al-Ghifari Alia Alifa Ibrahim Asyifa Zafira Audina Azan, Ferdi Zanuar Boyke Rahmat Ramdani Elly Halimatusadiah Hantoro Ksaid Notolegowo Ilvia Restu Utami Indy Nur Sholikhah Irena Paramita Pramono Kania Nurcholisah Laila Sugiharta Laksono Trisnantoro Lasmanah Mohammad Nauval Alim Muhammad Fajar Nunung Nurhayati Nurfahmiyati Pupung Purnamasari Puri Andriyani Radhitya Pradiftha Drajat Riyang Mardini Rudy Hartanto Shavira Maharani Susanto Suangga, Asri Tasya Permatasari Tiara Mustikasari