Articles
<![CDATA[Baitul Maal learning organization in producing quality zakat accounting information ]]>
<![CDATA[Marjulin Marjulin]]>;
<![CDATA[Yusri Hazmi]]>;
<![CDATA[Hilmi Hilmi]]>;
<![CDATA[Teuku Zulkarnain]]>;
<![CDATA[Busra Busra]]>
<![CDATA[ JPPI (Jurnal Penelitian Pendidikan Indonesia) Vol 9, No 3 (2023): JPPI (Jurnal Penelitian Pendidikan Indonesia) ]]>
Publisher : <![CDATA[Indonesian Institute for Counseling, Education and Theraphy (IICET) ]]>
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DOI: 10.29210/020232225
<![CDATA[This study aims to provide a basic understanding of the importance of organizational learning in producing quality zakat accounting information in Baitul Mal in Aceh. The methods used in this study are descriptive methods and explanatory research methods, and data will be collected by distributing questionnaires to zakat managers. who are members of the Baitul Mal institution. The data will be processed using a statistical tool, namely Partial Least Square (PLS) based on covariates. The results of this study prove that continuous organizational learning has an impact on the quality of information produced, this can be seen from the hypothesis test which shows that the organizational learning variable produces a number of 2.293 which is greater than the critical 1.65. Since the value of arithmetic is greater than critical, then at an error rate of 5% it is decided to reject Ho. So based on the test results, it can be concluded that organizational learning has a significant effect on the quality of zakat accounting information in Baitul Mal Aceh. So that the more frequent holding of training activities, seminars and symposia as well as opportunities to continue formal education for zakat managers will affect the quality of zakat management financial statements so that the reports produced contain accurate, timely, relevant and complete information, which can be useful in decision making.]]>
<![CDATA[Accounts Receivable Accounting System ]]>
<![CDATA[Nabila Putriana]]>;
<![CDATA[Yusri Hazmi]]>;
<![CDATA[Siti Masyittah Fatar]]>;
<![CDATA[Novi Rahmawani]]>
<![CDATA[ West Science Accounting and Finance Vol. 2 No. 02 (2024): West Science Accounting and Finance ]]>
Publisher : <![CDATA[Westscience Press ]]>
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DOI: 10.58812/wsaf.v2i02.1061
<![CDATA[This article discusses the accounts receivable accounting system. The receivables accounting system aims to record mutations in the company's receivables from each debtor, which occur due to credit sales transactions, sales returns, cash receipts from receivables, and write-offs of receivables. In this research, the library research method was used, collecting data by searching for sources and constructing them from various sources such as books, journals and existing research. The result is that qualitative research is carried out with a research design where the findings are not obtained through statistical procedures or in the form of calculations, but rather aims to reveal phenomena holistically-contextually by collecting data from natural settings and using researchers as key instruments. It is hoped that this research can help future researchers and companies pay attention to the accounts receivable accounting system as a whole regarding the weaknesses of the current system so that they can overcome possible irregularities and make improvements in order to increase company value for the company's progress in the future.]]>
<![CDATA[Evaluation of the Implementation of Credit Sales System Procedures ]]>
<![CDATA[Cut Saidati Yahumaira]]>;
<![CDATA[Yusri Hazmi]]>;
<![CDATA[Sabila Alfaiza]]>;
<![CDATA[Aldo Kurniawan]]>
<![CDATA[ West Science Accounting and Finance Vol. 2 No. 02 (2024): West Science Accounting and Finance ]]>
Publisher : <![CDATA[Westscience Press ]]>
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DOI: 10.58812/wsaf.v2i02.1063
<![CDATA[Credit sales are a method used by many companies to increase sales volume by allowing customers to pay for products or services in stages. In an accounting context, credit sales systems require accurate recording and efficient management to ensure that receivables are collectible and the risk of loss is minimized. This article reviews the basic concepts of credit sales, including accounts receivable, provisions for bad debts, and recording credit sales journals. The benefits of credit sales in accounting include increased sales, better management of receivables, and preparation of accurate financial statements. The main challenges faced are bad debt risk, creditworthiness assessment, and receivables monitoring and collection. Implementation of technology such as ERP systems helps in automating record keeping, credit risk analysis, and more efficient reporting. With proper management and technology support, a credit sales system can be an effective tool in a company's financial strategy, minimizing risks and ensuring healthy cash flow.]]>
<![CDATA[Internal Controls in the System Accounting Information ]]>
<![CDATA[Miftahul Jannah]]>;
<![CDATA[Yusri Hazmi]]>;
<![CDATA[Nabila Jannatun Fitri]]>;
<![CDATA[M. Haris Ashar]]>
<![CDATA[ West Science Accounting and Finance Vol. 2 No. 02 (2024): West Science Accounting and Finance ]]>
Publisher : <![CDATA[Westscience Press ]]>
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DOI: 10.58812/wsaf.v2i02.1064
<![CDATA[accounting information system functions as a framework for implementing accounting processes within the organization. It is important to have adequate safeguards in place in the accounting process to prevent unintentional and intentional errors and anomalies in financial statements. This article was written using descriptive techniques, which mostly rely on library data. This article shows that financial reports, which function as a form of organizational management accountability to interested parties, must be ensured to be free from errors. In this scenario, internal controls play an important role in achieving the desired results, in addition to other considerations such as audits carried out by public accountants.]]>
<![CDATA[Accounting System Development Methodology ]]>
<![CDATA[Chintia Irawati]]>;
<![CDATA[Yusri Hazmi]]>;
<![CDATA[Dina Zulfiana]]>;
<![CDATA[Nur Rismadara]]>
<![CDATA[ West Science Interdisciplinary Studies Vol. 2 No. 07 (2024): West Science Interdisciplinary Studies ]]>
Publisher : <![CDATA[Westscience Press ]]>
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DOI: 10.58812/wsis.v2i07.1068
<![CDATA[An accounting system development methodology is a series of procedures implemented by systems analysts to improve a company's current accounting system. Library Research (Library Research) is a method or approach used by researchers. Library research and inquiry have more than just the functions mentioned in the context of obtaining research data. This means that library research is only limited to library collection materials and does not require field research. However, library research is a method of obtaining data that involves reviewing books, literature, notes and various reports that are relevant to the problem at hand, in accordance with the opinions of experts. In the process of implementing an inadequate Accounting Information System (AIS) in a company, there are several irregularities that occur. Because of this, the company's Accounting Information System needs to be developed in a better direction. This is to ensure that the information the company needs is more appropriate.]]>
<![CDATA[Debt Accounting System Analysis in Accounting Information Systems ]]>
<![CDATA[Rauzhatul Humaira]]>;
<![CDATA[Yusri Hazmi]]>;
<![CDATA[Jihan Nabila]]>;
<![CDATA[Fajar Ardiansyah]]>
<![CDATA[ West Science Interdisciplinary Studies Vol. 2 No. 07 (2024): West Science Interdisciplinary Studies ]]>
Publisher : <![CDATA[Westscience Press ]]>
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DOI: 10.58812/wsis.v2i07.1069
<![CDATA[The Debt Information System and Accounting Information System support and collaborate with each other to ensure that the company's financial information is well managed, regulatory compliance is maintained, and the right business decisions can be taken. This research uses a literature study method with the data used is secondary data. The research results show that the Debt Accounting System and the Accounting Information System are interrelated in processing and producing financial reports, especially in this case company debt. This is also supported by the sophistication of information technology, user capabilities, user participation, and top management support.]]>
<![CDATA[Evaluation of The Implementation of The Credit Sales Accounting Information System ]]>
<![CDATA[Dwi Indri Cahyani]]>;
<![CDATA[Yusri Hazmi]]>;
<![CDATA[Nazwa Khairun Zuhra]]>;
<![CDATA[Rifka Ridhatul Wildani]]>
<![CDATA[ West Science Social and Humanities Studies Vol. 2 No. 07 (2024): West Science Social and Humanities Studies ]]>
Publisher : <![CDATA[Westscience Press ]]>
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DOI: 10.58812/wsshs.v2i07.1067
<![CDATA[An accounting information system (AIS) consists of a framework that coordinates resources such as data, materials, equipment, suppliers, staff, and money so that economic data can be converted into financial information. In a credit sales system, an agreement is made with the hope of getting paid at a later date within a certain period of time. Investigation methodology the researcher applied a type/methodology of research known as Library Research in this investigation. Researching and asking questions in the library can be used for more than just obtaining research data. This means that library studies can only use library collection materials and do not need to go into the field. However, experts say that literature study is a way of obtaining information by reading books, articles, notes and various reports related to the problem being faced.]]>
<![CDATA[Interaksi Infrastruktur Publik terhadap Pertumbuhan Ekonomi di Indonesia ]]>
<![CDATA[Yusri Hazmi]]>;
<![CDATA[Teuku Zulkarnain]]>
<![CDATA[ JURNAL ILMIAH EDUNOMIKA Vol 7, No 2 (2023): EDUNOMIKA ]]>
Publisher : <![CDATA[ITB AAS Indonesia Surakarta ]]>
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DOI: 10.29040/jie.v7i2.9105
<![CDATA[Studi ini bertujuan untuk menganalsis interaksi infrastruktur public terhadap perekonomian Indonesia. Penelitian ini menggunakan variable yang terdiri dari infrastruktur public, pendidikan, kesehatan dan pertumbuhan ekonomi. Dari hasil pengujian diperoleh infrastruktur secara parsial berpengaruh positif dan signifikan terhadap PDRB. Peningkatan infrastruktur memberi pengaruh positif dan signifikan terhadap pertumbuhan perekonomian. Untuk ini diperlukan upaya pembangunan infrastruktur yang merata dan tidak terpusat pada provinsi tertentu. Dengan demikian akan memberi pengaruh terhadap pemerataan pembangunan, peningkatan output barang dan jasa dan konsumsi masyarakat. Peningkatan infrastruktur juga meningkatkan kesempatan kerja dan pengurangan tingkat kemiskinan. Kualitas pendidikan secara parsial berpengaruh negatif dan signifikan terhadap PDRB. Peningkatan pendidikan tidak mengakibatkan pertumbuhan ekonomi. Hal ini seiring disebabkan pertumbuhan lapangan kerja tidak sebanding dengan pertumbuhan pendidikan. Dalam kondisi ini tingkat pengangguran, justru terjadi pada angka kerja berpendidikan tinggi. Kesehatan secara parsial berpengaruh positif dan signifikan terhadap PDRB. Peningkatan kesehatan berpengaruh terhadap kesempatan bekerja, sehingga meningkatkan pendapatan. Peningkatan pendapatanmengakibatkan daya daya beli masyarakat tinggi. Sehingga memberi pengaru terhadap konsumsi out barang dan jasa. Dalam kondisi ini diperlukan kebijakan pemerintah terkait dengan pemerataan infrastruktur, yang berorientasi pada peningkatan kualitas pendidikan dan kesehatan, sehingga pertumbuhan ekonomi meningkat.]]>
<![CDATA[The Importance of Internal Control in Accounting Information Systems ]]>
<![CDATA[Dinda Aulia]]>;
<![CDATA[Yusri Hazmi]]>;
<![CDATA[Isnani Isnani]]>;
<![CDATA[Meifiza Khairunnisa]]>
<![CDATA[ West Science Interdisciplinary Studies Vol. 2 No. 08 (2024): West Science Interdisciplinary Studies ]]>
Publisher : <![CDATA[Westscience Press ]]>
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DOI: 10.58812/wsis.v2i08.1076
<![CDATA[The objective of this article is to examine the significance of internal control in an accounting information system. An accounting information system serves as a framework for conducting accounting operations within an organization. A structured accounting information system is the result of the interaction between individuals, instruments, and methods. In the creation of financial reports, accounting information must be guaranteed to be free of errors and fraud, regardless of whether it was intentionally or inadvertently committed. This article employs a descriptive methodology, with library data serving as some of the data sources. The article's conclusion is that financial reports are a method of accountability from management to interested parties. Consequently, the reports that are generated must be of the highest quality and devoid of errors. Internal control is a manifestation of management's endeavor to achieve this objective by utilizing five control elements: control activities, control environment, risk assessment, information and communication, and supervision.]]>
<![CDATA[Akuntansi Piutang Dalam Sistem Informasi Akuntansi ]]>
<![CDATA[Maulita Nurfatikhah]]>;
<![CDATA[Yusri Hazmi]]>;
<![CDATA[Raudhatul jannah]]>;
<![CDATA[Sindi fantika Ningrum]]>
<![CDATA[ EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 3 No. 5: Juli 2024 ]]>
Publisher : <![CDATA[CV. Ulil Albab Corp ]]>
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DOI: 10.56799/ekoma.v3i5.4376
<![CDATA[Sistem akuntansi piutang suatu perusahaan kepada setiap debitur disebut dengan sistem akuntansi piutang. Pemberian pinjaman atau penjualan secara kredit dapat menimbulkan timbulnya piutang yang merupakan tagihan kepada pihak alternatif. Metodologi Penelitian Dalam penyelidikan ini, peneliti menggunakan jenis metodologi penelitian yang dikenal sebagai penelitian Studi Kepustakaan ((Library Research)). Penelitian yang dilakukan di perpustakaan dan pencarian yang dilakukan di perpustakaan memiliki lebih dari sekedar fungsi yang tercantum untuk mengumpulkan data penelitian. Hal ini menunjukkan bahwa penelitian kepustakaan hanya dibatasi pada kegiatan yang hanya menggunakan sumber-sumber yang terdapat dalam koleksi perpustakaan dan tidak memerlukan penyelidikan lapangan. Sementara itu, para ahli berpendapat bahwa penelitian kepustakaan adalah suatu proses pengumpulan data yang meliputi kajian buku, literatur, catatan, dan berbagai makalah yang berkaitan dengan suatu permasalahan.]]>
