Karinda, Aldo Franco
Unknown Affiliation

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

ANALYSIS AND DESIGN OF ACCOUNTING INFORMATION SYSTEM DATABASE OF WERKUDARA NIRWANA SAKTI CO. LTD Karinda, Aldo Franco; Polii, Harke Revo Leonard; Pangemanan, Rifal Richard
SEIKO : Journal of Management & Business Vol 6, No 2.1 (2023)
Publisher : Program Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/sejaman.v6i2.5385

Abstract

Abstrak Penelitian ini bertujuan untuk mengembangkan database sistem informasi akuntansi untuk siklus transaksi pendapatan dan pengeluaran. Penelitian ini merupakan studi kasus pada Werkudara Nirwana Sakti Co. Ltd., sebuah perusahaan biro perjalanan dan event management yang masih menggunakan sistem akuntansi non-database. Penelitian ini menerapkan kerangka kerja REA (Resource-Event-Agent) dalam pemodelan basis data. Basis data dikembangkan dengan menggunakan metodologi FAST (Framework for The Application of Systems Technique). Selain FAST, kerangka kerja PIECES (Performance, Information, Economics, Control, Efficiency, Service) juga digunakan untuk menganalisis dan mengklasifikasikan masalah yang ada di Werkudara Nirwana Sakti Co. Ltd. Penelitian ini merupakan studi kasus dengan menggunakan data yang diambil dari dokumen, wawancara, dan observasi langsung. Hasil dari penelitian ini adalah sebuah rancangan basis data dalam bentuk ERD (Entity Relationship Diagram) dan diagram REA yang disesuaikan dengan kebutuhan data dan informasi akuntansi pada Werkudara Nirwana Sakti Co. Ltd. Keywords: Resource-Event-Agent (REA), Framework for The Application of Systems Technique (FAST), PIECES, Accounting Information System, Database Abstract This research is to develop an accounting information system database for a revenue and expense transaction cycle. This research is a case study on Werkudara Nirwana Sakti Co. Ltd., a travel agency and event management company which is still using a non-database accounting system. This research applies the resource-event-agent (REA) framework in database modelling. The database is developed using FAST (Framework for The Application of Systems Technique) methodology. In addition to the FAST, the PIECES (Performance, Information, Economics, Control, Efficiency, Service) Framework is also used to analyze and classify problems in Werkudara Nirwana Sakti Co. Ltd. This research is a case study using data taken from documents, interviews, and direct observations. The result of this research is a custome database design in the ERD (Entity Relationship Diagram) and the REA diagram those which are adapted to the need of data and accounting information in Werkudara Nirwana Sakti Co. Ltd. Keywords: Resource-Event-Agent (REA), Framework for The Application of Systems Technique (FAST), PIECES, Accounting Information System, Database
Queues, Service Efficiency, and Social Proof: Multi-Site Non-Participant Observation of Mie Gacoan Loing, Rooswita; Karinda, Aldo Franco; Kowaas, Reimond; Polii, Harke Revo Leonard
Jurnal Informatika Ekonomi Bisnis Vol. 8, No. 1 (March 2026)
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/infeb.v8i1.1383

Abstract

Queues in budget-priced food-service retail commonly arise when customer arrivals exceed service capacity during peak hours. This study examines queuing as a dual phenomenon: an indicator of service-process efficiency and a form of social proof that may shape customers’ decisions to join, remain in, or abandon a queue. Non-participant observations were conducted at three Mie Gacoan branches in North Sulawesi (Manado, Tondano, and Airmadidi) across nine weekend sessions (midday peak 11:00–13:30 WITA; evening peak 18:00–21:30 WITA). Data were compiled from field notes, time logs of estimated waiting times, service-flow mapping using a service blueprint, and anonymized documentation of service artefacts. The findings indicate a multi-stage queue, with bottlenecks shifting across the cashier, preparation, and handover phases. Manado exhibited the highest intensity (maximum queue length: 95 customers; maximum waiting time: 60 minutes) and the greatest number of abandonment events (19), whereas Tondano showed lower levels (62 customers; 42 minutes; 9) and Airmadidi fell in between (78 customers; 50 minutes; 13). Sessions with longer waiting times were associated with higher levels of abandonment; however, persistent queue density during the evening peak suggests that the queue did not subside to low levels over the observation period despite rising time costs. Overall, the results provide descriptive evidence consistent with P1–P3 concerning multi-stage queue dynamics, the influence of service-design variation on where congestion accumulates, and the trade-off between time costs and the social-proof value of queuing in customers’ decisions.