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Penerapan Praktek dan Teori Akuntansi Syariah sebagai Sistem Informasi Muammar Khaddafi; Armidah Armidah; Ade Andriana Salsabila; Annisa Sagala; Icha Riani; Asnah Ritonga
Journal of Islamic Economics and Finance Vol. 2 No. 4 (2024): November: Journal of Islamic Economics and Finance
Publisher : STIKes Ibnu Sina Ajibarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59841/jureksi.v2i4.1952

Abstract

Sharia accounting is an accounting system that is based on sharia principles that apply in Islamic law. The need for implementing sharia accounting has increased along with the development of the sharia economy in various countries, including Indonesia. The aim of this research is to identify and develop the application of sharia accounting practices and theories to make them more relevant to the needs of modern information systems. By utilizing a qualitative approach through literature studies, this research analyzes how sharia accounting concepts can be applied in effective and efficient information systems. The research results show that a sharia accounting-based information system needs to consider aspects of transparency, accountability and justice in accordance with sharia values. The implementation of technology in the sharia accounting information system is expected to strengthen reporting mechanisms that are more accurate and accessible to various related parties.
Pengaruh Sistem Informasi Akuntansi terhadap Efektivitas Transaksi E-Business di indonesia Icha Riani; Rayyan Firdaus
Profit: Jurnal Manajemen, Bisnis dan Akuntansi Vol. 3 No. 4 (2024): Profit : Jurnal Manajemen, Bisnis dan Akuntansi
Publisher : UNIVERSITAS MARITIM AMNI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58192/profit.v3i4.2671

Abstract

Accounting Information Systems (AIS) play an important role in supporting the effectiveness of e-business transactions, especially in a business environment that is increasingly dependent on digital technology. This research aims to examine the influence of AIS on the effectiveness of e-business transactions in Indonesia, with a focus on aspects of speed, accuracy and security of transactions. The research method used is a survey with a quantitative approach, where data is obtained through questionnaires distributed to e-business actors in various industrial sectors. The research results show that the use of integrated AIS can increase operational efficiency, reduce transaction recording errors, and increase transparency in financial reporting. Apart from that, SIA also contributes to increasing customer trust through a safer and more reliable system. The implications of this research show that good AIS implementation is crucial in supporting the sustainability and effectiveness of e-business transactions, so it is hoped that it can become a reference for companies that want to optimize their e-business performance.
Penerapan Pencatatan Laporan Keuangan Berdasarkan SAK-EMKM pada UMKM Muammar Khaddafi; Ade Andriana Salsabila; Annisa Sagala; Ajeng Retno Anggraini; Icha Riani
Akuntansi Pajak dan Kebijakan Ekonomi Digital Vol. 2 No. 3 (2025): Akuntansi Pajak dan Kebijakan Ekonomi Digital
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/apke.v2i3.1400

Abstract

Micro, Small, and Medium Enterprises (MSMEs) have an important contribution in supporting the national economy, especially in terms of job creation and strengthening the local economy. However, most MSMEs still face challenges in compiling financial statements that are in accordance with applicable accounting standards. This study aims to analyze the extent to which the implementation of Financial Accounting Standards for Micro, Small, and Medium Entities (SAK-EMKM) has been implemented by MSME actors, as well as identify the obstacles faced in the process. The research approach used is qualitative descriptive, with data collection techniques through interviews, direct observation, and document review. The findings of the study show that the level of understanding of MSME actors towards SAK-EMKM is still low, and the implementation of these standards is not evenly distributed. The main causative factors include limited accounting knowledge, lack of professional assistance, and lack of access to technical training. In addition, most MSMEs still rely on manual recording without referring to correct accounting principles, making it difficult in the audit process or applying for loans to financial institutions. Another obstacle is the lack of digital literacy in financial management, as well as the assumption that the preparation of financial statements is not a top priority. In fact, well-structured financial statements can be an important tool in business decision-making and open access to funding. This study recommends the importance of collaboration between the government, academics, and financial institutions to provide training, mentoring, and a simple reporting system that is in accordance with the characteristics of MSMEs. This effort is expected to increase the awareness and ability of MSMEs to manage finances in an accountable and transparent manner, as well as support business growth and sustainability in the long term.
Implementasi Metode Extreme Programming dalam Sistem Informasi Manajemen Pemesanan Barang Online Icha Riani; Rayyan Firdaus
Bridge : Jurnal Publikasi Sistem Informasi dan Telekomunikasi Vol. 2 No. 3 (2024): Bridge: Jurnal Publikasi Sistem Informasi dan Telekomunikasi
Publisher : Asosiasi Riset Teknik Elektro dan Informatika Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/bridge.v2i3.94

Abstract

The online goods ordering information system is an application that allows customers to order goods practically via the internet. The Extreme Programming (XP) software development method is an approach that can be used to develop information systems with a focus on flexibility and responsiveness to changing user needs. This research aims to implement the Extreme Programming method in developing an online goods ordering information system. The research method used is a literature study to identify the basic concepts of Extreme Programming and analysis of the design of an online goods ordering information system. The research results show that the implementation of the Extreme Programming method in developing an online goods ordering information system can increase flexibility in dealing with changing user needs and improve the quality of the software produced.