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Impact of Accounting Information Systems on Financial Transparency and Accountability of SMEs in the Industry 4.0 Era Novta Winkey
Terbuka Journal of Economics and Business Vol. 5 No. 2 (2024)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarkat-Universitas Terbuka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33830/tjeb.v5i2.10699

Abstract

This study examines the impact of implementing Accounting Information Systems on the financial transparency and accountability of Small and Medium Enterprises in the Industry 4.0 era. Small and Medium Enterprises in Indonesia face challenges in financial management, particularly related to transparency and accountability, which are crucial for business competitiveness and sustainability. Using a quantitative approach, data were collected through questionnaires from 350 SME practitioners in Banten Province who meet the criteria outlined in PP No. 7/2021, utilizing convenience sampling. The analysis was conducted using Structural Equation Modeling with Partial Least Squares. The results indicate that the implementation of Accounting Information Systems has a positive and significant effect on financial transparency and accountability. These findings underscore the importance of adopting Accounting Information Systems to enhance the quality of financial governance in Small and Medium Enterprises in the digitalization era.
Design of a Vehicle Parking Management Information System in Tanjung Duren Central Park Area West Jakarta Setiawan, Topan
Buana Information Technology and Computer Sciences (BIT and CS) Vol 6 No 1 (2025): Buana Information Technology and Computer Sciences (BIT and CS) (InProcess)
Publisher : Information System; Universitas Buana Perjuangan Karawang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36805/bit-cs.v6i1.7407

Abstract

Tanjung Duren Parking is a parking lot whose operational activities still use a manual system, so that parking officers often experience problems such as incorrectly calculating the total parking fee or incorrectly recording incoming and outgoing vehicles, which results in parking revenue anomalies and inaccurate parking space availability data. Therefore, in this research, a parking vehicle management information system was designed as a solution to existing problems. This information system was designed using the system development life cycle (SDLC) method and approach. Based on the results of research that has been carried out, it is known that the information system that has been designed is effective to implement because it is able to solve existing problems such as automatically calculating parking rates and recording vehicles both when entering and leaving
Website-Based Academic Information System Design At Ma Bumi Persada Reviewed From The Designer Perspective Treasury Enterprise Architecture Framework (TEAF) Irwan Dawil Fahmi; Sudin Saepudin
International Journal of Health Engineering and Technology Vol. 3 No. 5 (2025): IJHET JANUARY 2025
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijhet.v3i5.244

Abstract

This study aims to design a website-based Academic Information System at MA Bumi Persada by considering the designer's point of view using the Treasury Enterprise Architecture Framework (TEAF). TEAF was chosen as the framework because it provides comprehensive guidance for designing an integrated and efficient information system. The research method used is a literature study to understand the TEAF design principles and analyze the needs of an academic information system. Furthermore, a design analysis was carried out involving the identification of business processes, data structures, and user interfaces. The results of the analysis are the basis for designing an academic information system that is in accordance with the needs of MA Bumi Persada. At the design stage, the main focus is to create a structured system architecture that can be easily integrated. The user interface design is carried out by considering the optimal user experience. The application of web technology as a system base provides freedom of access and openness of information. This research is expected to contribute to improving operational efficiency and accessibility of information at MA Bumi Persada. The designed academic information system is expected to be able to support various academic activities, ranging from student management, scheduling, to reporting learning outcomes. With the application of TEAF, it is hoped that this information system can be scalable, flexible, and can develop in line with the needs of MA Bumi Persada in the future.
A WEBSITE-BASED INFORMATION SYSTEM DEVELOPMENT FOR APPLYING TEMPORARY AIRPORT PASS REGISTRATION Adilia Parmono, Zalzariana; Parjan, Parjan; Andayani, Thursina; Azzahra, Vania Nadhifa; Akaike, Hideo
Journal of Airport Engineering Technology (JAET) Vol. 5 No. 1 (2024): Journal of Airport Engineering Technology (JAET)
Publisher : Pusat Penelitian dan Pengabdian Kepada Masyarakat Politeknik Penerbangan Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52989/jaet.v5i1.195

Abstract

Pass visitor is an entry permit used by guests (visitors) who carry out visits or activities at the airport, and the management and registration process for applying is still done manually. This research aims to build a website-based application for registered pass visitors and conduct black box testing. The research and development (R&D) method uses the System Life Development Cycle (SDLC) technique with waterfall as a development model that involves analysis, design, implementation, and testing. Data collection by conducting observation and document analysis. The result is a website-based application that is designed using Google Apps Script. This application has been validated by a media design expert with a validation result of 82.10% and a material expert with a validation result of 86.25% with the category "Very Feasible" and tested using Black box testing. The website information system for applying for Pass visitor registration can be used on various platforms and runs flexibly anywhere and anytime online. By conducting this system, airport management can achieve time flexibility in the registration process and convenience in managing pass visitor data storage. This system simplifies the registration process to improve the quality and security of the airport.
Erosion Rate Analysis and Land Conservation Direction Based on Geographic Information System in Way Rarem Subwatershed, Lampung Province Napitupulu, Ruth Erditha; Andawayanti, Ussy; Lufira, Rahmah Dara; Pratama, Rizki Ramadhani
Civil and Environmental Science Journal (CIVENSE) Vol. 7 No. 2 (2024)
Publisher : Fakultas Teknik Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.civense.2024.007.02.10

Abstract

The Ministry of Forestry has designated the Way Rarem sub-watershed, part of Tulang Bawang, a critical watershed, as a priority. Several reasons cause land criticality, including deforestation and inappropriate land use, which cause erosion and sedimentation. In this case, the criticality of the watershed occurs due to the high erosion rate, which impacts flooding in the Way Rarem subwatershed area. Over the past year, there have been flood disasters at five points in the Tulang Bawang watershed. Based on information from BNPB (National Disaster Management Agency), the flood disaster affected 140 families. The losses that occur due to flooding that arise due to erosion and sedimentation need to be studied in more depth; therefore, the situation in the Way Rarem Sub-watershed is important to study further. The objectives of this study are to determine the Erosion Hazard Index, measure the erosion rate in the Way Rarem sub-watershed using the USLE method, and provide adequate conservation strategies. The required data are rainfall data, soil type, slope, and land use in 2019 and 2023 as a comparison. GIS was used to process all the data. The results showed that the erosion rate in 2019 was 21933.9 tons/ha/year, whereas in 2023, it was 14187.4 tons/ha/year, with the Erosion Hazard Index dominated by the 'Very High' category. For conservation direction, three alternative conservation activities are carried out, namely by vegetative, mechanical, and vegetative-mechanical methods. Based on the results of the analysis, the appropriate conservation direction to reduce the erosion rate is vegetative-mechanical conservation, which can reduce the erosion rate by 66.9% of the existing erosion rate. From the results obtained, it is hoped that new concepts in land conservation that have not yet been implemented in the Way Rarem Sub-watershed can be taken into consideration. Combining two conservation methods, vegetative and mechanical, can be an alternative to controlling erosion that occurs in the Way Rarem Sub-watershed.
Analysis of Erosion and Land Conservation Based on Geographic Information System in Way Sekampung Subwatershed Azzahra, Arrum; Andawayanti, Ussy; Asmaranto, Runi
Civil and Environmental Science Journal (CIVENSE) Vol. 7 No. 2 (2024)
Publisher : Fakultas Teknik Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.civense.2024.007.02.4

Abstract

Way Sekampung subwatershed is the watershed area of Way Sekampung dam. The changes in land use that occurred in the Way Sekampung subwatershed caused flooding and landslides. To reduce existing problems, vegetative and mechanical land conservation efforts are needed. In this study, the USLE method was used to estimate the rate of erosion and then map the distribution of the Erosion Hazard Index in the Way Sekampung Subwatershed with the help of Geographic Information System (GIS). Based on existing conditions, the erosion rate in 2017 was 29626.262 tons/ha/year; in 2022, the erosion rate was 76617.579 tons/ha/year. The results of the analysis of the Erosion Hazard Index in 2017 and 2022 showed four criteria, namely low with a difference of -1.115%, moderate with an increase of 1.140%, high with a difference of -0.097%, and very high with a difference of 0.071%. Conservation with new land use, construction of terraces, and check dams has resulted in a reduction in erosion in the Way Sekampung Subwatershed with an Erosion Hazard Index, which is a low index increase of 26.992% from the existing condition and a very high 22.819% reduction from the existing condition. These results show that land conservation can reduce erosion in the Way Sekampung Subwatershed.
The Readiness of Private Higher Education Institutions in Indonesia to Adopt Blockchain Technology in Accounting Information Systems Rani, Ratih Hayu; Pratolo, Suryo
MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang Vol 14, No 2 (2024): MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/mki.14.2.2024.257-274

Abstract

This study aims to evaluate the readiness of Private Higher Education Institutions (HEI) in Indonesia to adopt blockchain technology. Using the Unified Theory of Acceptance and Use of Technology (UTAUT) model, this research explores the factors influencing the acceptance of blockchain technology, including Relative Advantage, Accounting Information Quality, Trust, Performance Expectancy, Effort Expectancy, and Intention to Use. Blockchain, as a decentralized, transparent, and secure technology, has the potential to enhance the accounting systems in Private HEIs. However, the adoption of this technology in the education sector remains at an early stage. This study uses a quantitative approach, with surveys distributed through questionnaires to financial department heads in accredited Private HEI across Indonesia. The findings show that Relative Advantage and Accounting Information Quality have a significant positive impact on Performance Expectancy, while Trust strongly influences Effort Expectancy. Performance Expectancy and Effort Expectancy contribute to the Intention to Use blockchain in Private HEI. This study contributes to the literature on blockchain adoption, particularly in the context of higher education, by emphasizing the potential of this technology to create more efficient, transparent, and secure accounting systems in Private HEI. These findings aim to provide practical guidance for higher education institutions and stakeholders in preparing for successful blockchain implementation.
Design of the Savings and Loan Accounting Information System for Sumber Bahagia Savings and Loan Cooperative Utilizing The CodeIgniter Framework Yulianto, Hery Dwi; Wahyudi, Rizmya Bunga
@is The Best : Accounting Information Systems and Information Technology Business Enterprise Vol 9 No 2 (2024): @is The Best : Accounting Information Systems and Information Technology Business
Publisher : Labkat Press KA FTIK UNIKOM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34010/aisthebest.v9i2.14853

Abstract

This research focuses on analyzing and designing an accounting information system aimed at managing savings and loan transactions at the Sumber Bahagia Savings and Loan Cooperative. The cooperative currently faces challenges in transaction recording, including reliance on applications like Microsoft Excel, inefficiencies in data storage, transaction management, and financial report preparation. These limitations often result in data discrepancies, errors, and delays in generating accurate financial information. Therefore, an integrated accounting information system is essential to address these issues effectively. The methodology employed by the researcher is the descriptive method, which seeks to provide an overview of the current system and propose a more effective solution through stages of data collection, analysis, design, system development, application creation, and system testing. The analysis phase includes developing data flow diagrams, flowcharts, account data coding, normalization, and relationship diagrams to ensure a clear understanding of data processes and their interrelations. The system development process involves building a robust database structure and creating a web-based application using the CodeIgniter framework, ensuring scalability, reliability, and user accessibility. The output design aligns with current accounting standards, addressing essential functions such as transaction recording, journal posting, ledger creation, trial balance preparation, and profit calculation reports. By implementing this system, the cooperative is expected to improve efficiency, accuracy, and transparency in financial operations. Additionally, the system facilitates the auditing of financial records and enhances decision-making processes by providing timely and reliable financial reports. This research contributes to understanding how accounting systems support financial management in cooperatives.
PERANCANGAN SISTEM INFORMASI AKUNTANSI DENGAN MACRO EXCEL DALAM PENGELOLAAN KEUANGAN SATE LUWES: Design of an Accounting Information System Using Excel Macros for Financial Management of Sate Luwes Pajaria, Annisa Intan; Ginoga, Lesia Fatma; Syahwani, Asty Khairi Inayah; Ramadhanti, Resti Jayeng; Rosyanti, Novi
Account: Jurnal Akuntansi, Keuangan dan Perbankan Vol. 11 No. 2 (2024): DECEMBER EDITION
Publisher : Politeknik Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32722/account.v11i2.6908

Abstract

Micro, Small, and Medium Enterprises (MSMEs) significantly contribute to Indonesia's economic growth but often face financial management challenges. This research aims to assist MSMEs in financial management by designing a sales Accounting Information System using Excel Macros, with Sate Luwes as a case study. The data includes primary data from interviews and questionnaires, and secondary data from financial documents at Sate Luwes. The system development method employed is the waterfall model. The research identifies four types of sales transactions at Sate Luwes: on-site transactions, take-away, online, and aqiqah orders. The system design is conducted in three main stages: system analysis, system design, and system implementation. The designed system fulfills internal control components based on Mulyadi's theoretical approach, effectively focusing on application controls. Evaluation results using PIECES analysis indicate that the system successfully meets the needs and expectations of users at Sate Luwes.
The Influence Of Human Resources, Internal Control And Information Technology On The Timeliness Of Submitting Financial Reports At The Balangan Regency SKPD Wulandari, Agustina; Novianty, Nadya; Analisa, Analisa; Yusri, Yusri
Jurnal Ekonomi Vol. 13 No. 03 (2024): Jurnal Ekonomi, Edition July -September 2024
Publisher : SEAN Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Good government financial management is influenced by factors such as human resources, information technology, and internal control. This study aims to examine the impact of these factors on the timeliness of financial report submission in the Regional Work Units (SKPD) of Balangan Regency. The research was conducted in 32 SKPDs with a total population of 88 employees, all of whom were selected as respondents through total sampling. Data collection was carried out using questionnaires, and the data was analyzed through Multiple Linear Regression with SPSS 20, including tests for validity, reliability, F-tests, t-tests, and the coefficient of determination. The findings show that: (1) Human resources have a significant effect on financial reporting timeliness, with a sig. value of 0.001 < 0.05. (2) Internal control significantly affects timeliness, with a sig. value of 0.009 < 0.05. (3) Information technology also has a significant impact, with a sig. value of 0.025 < 0.05. In conclusion, human resources, internal control, and information technology all significantly influence the timeliness of financial report submissions in SKPDs in Balangan Regency.

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