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All Journal JSIKTI (Jurnal Sistem Informasi dan Komputer Terapan Indonesia) Journal of Management and Innovation Entrepreneurship (JMIE)
Dewa Ayu Giovany Angga Indrya
Sekolah Tinggi Bisnis Runata
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences Other

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Design of Accrual-Based Accounting Information System Using Full Costing Method Dewa Ayu Giovany Angga Indrya
Jurnal Sistem Informasi dan Komputer Terapan Indonesia (JSIKTI) Vol 8 No 3 (2026): March
Publisher : INFOTEKS (Information Technology, Computer and Sciences)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33173/jsikti.280

Abstract

Accounting Information Systems (AIS) play an important role in supporting organizational decision-making by providing accurate and timely financial information. The adoption of accrual-based accounting is particularly essential for organizations engaged in production activities, as it enables more reliable recognition of revenues and expenses and supports transparent financial reporting. However, many organizations still rely on manual or cash-based accounting practices, which often lead to inaccurate cost calculations, incomplete financial information, and limited support for managerial decision-making. This research is motivated by the need to integrate accrual accounting principles with a comprehensive cost calculation approach to overcome these limitations. This study proposes the design and implementation of an accrual-based Accounting Information System that applies the Full Costing method to allocate both direct and indirect production costs, including direct materials, direct labor, and manufacturing overhead. The main contribution of this research lies in the integration of accrual-based transaction processing and Full Costing calculations within a unified system that supports accurate cost determination and financial transparency. The proposed system was evaluated through functional testing and user validation to assess its effectiveness in transaction recording, cost calculation, and financial reporting. The evaluation results indicate that the system improves data consistency, reduces manual processing errors, and generates more comprehensive cost and financial reports compared to conventional accounting practices. Despite these positive results, the current system implementation relies on static cost allocation rules. Future work will focus on enhancing the system by incorporating dynamic cost drivers, advanced analytical features, and integration with other enterprise systems to improve scalability and decision-support capabilities.
CUSTOMER ENGAGEMENT AS A MECHANISM LINKING SOCIAL MEDIA USE TO MSME PERFORMANCE Putu Suweca Nata Udayana; Dewa Ayu Giovany Angga Indrya; Luh Kadek Budi Martini; I Gusti Ayu Ngurah Pradnyadevi Utami
Journal of Management and Innovation Entrepreneurship (JMIE) Vol. 4 No. 1 (2026): October
Publisher : Yayasan Nuraini Ibrahim Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70248/jmie.v4i1.4676

Abstract

This research investigates the mediating role of customer engagement in the relationship between social media use and MSME performance in Denpasar. An explanatory quantitative design was adopted, involving 390 MSME owners or managers who actively use social media for business-related activities. Data were collected through a structured questionnaire and analysed using Structural Equation Modelling–Partial Least Squares (SEM-PLS) with SmartPLS 3.2.9. The findings indicate that social media use significantly influences customer engagement (β = 0.624; p < 0.001) and MSME performance (β = 0.390; p < 0.001 , while customer engagement also has a significant positive effect on MSME performance (β = 0.473; p < 0.001). Customer engagement significantly mediates the relationship between social media use and MSME performance (β = 0.296; p < 0.001). The model explains 39.0% of the variance in customer engagement (R² = 0.390) and 60.7% of the variance in MSME performance (R² = 0.607). Theoretically, these findings enrich digital marketing literature by demonstrating that customer engagement functions as an important mechanism through which social media use contributes to MSME performance, extending the understanding of social media beyond its promotional role. Practically, the findings suggest that MSMEs should develop social media strategies that foster two-way interaction, customer feedback, reviews, and recommendations to strengthen engagement and improve business performance.
Co-Authors I Gusti Ayu Ngurah Pradnyadevi Utami Luh Kadek Budi Martini Putu Suweca Nata Udayana