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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.
Design Of WEB-Based Accounting And Tax Information Systems At UMKM Rumah Sehat MKK Bersinar Nurlela, Nurlela; Eka Triayuningsih; Adithya Pratama
Jurnal Ekonomi Vol. 13 No. 04 (2024): Edition October -December 2024
Publisher : SEAN Institute

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Abstract

Information technology is one of the competitive advantages of MSMEs. Information technology provides convenience in work activities and provides accurate and effective financial information. Accounting and tax information system is a form of business information technology development in the field of accounting and tax that produces information in the form of financial statements and accurate tax calculations, so that it can be used as a tool in increasing the trust of creditors and tax institutions. However, MSMEs, especially MSMEs Rumah Sehat MKK Bersinar do not have an accounting and tax information system, so they do not have financial statements and tax calculations for MSMEs. The same condition experienced by UMKM rumah sehat MKK bersinar does not have an accounting and Tax Information System System that is able to provide convenience to owners to record transactions and taxes, control assets so as to produce accurate financial statements and tax calculations. Accounting and tax information systems are designed using web-based software databases that XAMPP supported program suport Apache, MySQL, and PHP with the method through the method Framework the Application of System Thinking. Data collection techniques through observation and interviews. Based on the results of research, the accounting information system designed must be in accordance with the workflow of MSME rumah sehat MKK bersinar, system users, user tasks and information needs by the owner. In addition, the system is designed in accordance with the EMKM SAK which applies the accrual recording method. Accounting and tax information systems provide convenience to rumah sehat MKK bersinar in conducting accounting activities and generating financial and tax reports.
The Impact Of Tiktok Live Information On Impulsive Buying Behavior Wijaya, Azzahra Putri; Nurcahyani, Anastya; Dewi Kurniaty
Jurnal Ekonomi Vol. 13 No. 04 (2024): Edition October -December 2024
Publisher : SEAN Institute

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Abstract

With its TikTok Live feature, TikTok has emerged as an influential platform shaping purchasing behavior. However, more research needs to be conducted that thoroughly examines the impact of TikTok Live information on impulsive buying behavior. This study aims to analyze the influence of TikTok Live information on impulsive buying behavior using a quantitative approach. Data were collected from 140 respondents through a purposive sampling technique. The study is grounded in the theory that TikTok Live is an interactive feature enabling real-time communication of product information to audiences, fostering consumer trust and engagement, which may trigger impulsive purchasing decisions. Impulsive buying refers to spontaneous purchasing decisions driven by emotions and various factors, such as brand loyalty, the desire to try new products, or being enticed by discounts. The findings reveal that the information conveyed through TikTok Live significantly negatively influences impulsive buying behavior. This suggests detailed TikTok Live information encourages rational consumer decision-making, reducing impulsive purchasing tendencies.
The Influence Of Competence And Accounting Information System On The Quality Of Bumdes Financial Report In West Kupang: The Role Of Governance As A Moderating Variable Situmorang, Resvina; Sanga, Marianus Hendrilensio; Sogen, Skolastika Ananda Queen
Jurnal Ekonomi Vol. 13 No. 04 (2024): Edition October -December 2024
Publisher : SEAN Institute

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Abstract

This study investigates the influence of competence and the use of accounting information system on the quality of financial reports in BUMDes (village-owned enterprises) in West Kupang District, while also examining governance as a moderating variable. The research employed a purposive sampling method, selecting 36 participants from all BUMDes in the district. Data were collected through questionnaires distributed via Google Forms and analyzed using the SEM-PLS (partial least squares) technique with Smart PLS 3 software. The results reveal that competence does not significantly affect the quality of financial reports, whereas the use of accounting information system has a positive and significant impact. Governance plays a moderating role, strengthening the relationship between competence and the quality of financial reports but weakening the relationship between the use of accounting information system and the quality of financial reports. These findings highlight the critical role of governance in enhancing financial reporting quality. The study's practical implications suggest the need for improved governance effectiveness and financial management strategies in village enterprises to ensure better financial reporting practices. These insights contribute to the literature on village financial management and provide actionable recommendations for policymakers and stakeholders.
Analisis Building Information Modelling (BIM) 5D Pada Pekerjaan Struktur Graha Sucofindo Balikpapan Yoga Dwi Putra; Irna Hendriyani; Reno Pratiwi
Jurnal Konstruksi Vol 22 No 2 (2024): Jurnal Konstruksi
Publisher : Institut Teknologi Garut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33364/konstruksi/v.22-2.2088

Abstract

BIM hadir sebagai bukti perkembangan teknologi digital yang telah mempengaruhi dan memberikan manfaat di lingkup pekerjaan konstruksi, mulai dari perencanaan proyek, penjadwalan proyek, pengelolaan proyek, manajemen bangunan dan lain – lainnya.  Dalam menghitung anggaran biaya proyek harus dilakukan se-efisien mungkin untuk menghindari terjadinya pembengkakan biaya pembangunan. Oleh karena itu pada penelitian ini menggunakan konsep Building Information Modelling (BIM) 5D yang bertujuan untuk menganalisis selisih volume dan estimasi biaya antara metode BIM dengan perhitungan konsultan pada pekerjaan struktur Graha Sucofindo Balikpapan. Dari hasil perhitungan menggunakan konsep BIM 5D didapatkan selisih biaya pekerjaan pembesian sebesar Rp. Rp. 123.946.941,75 dengan persentase selisih sebesar 7,34% dan untuk selisih biaya pekerjaan pembetonan sebesar Rp. 234.507.945,47 dengan presentase selisih sebesar 30,32 %. Hasil dari perhitungan ini menunjukkan bahwa menggunakan konsep BIM 5D pada pekerjaan pembesian dan pembetonan dapat menghemat total biaya sebesar Rp 312.943.542,70 dengan persentase mencapai 12,71%. Hal ini berarti bahwa perhitungan biaya dengan konsep BIM 5D lebih rendah dibandingkan dari perhitungan biaya yang dihasilkan oleh konsultan. Hasil ini juga menunjukan bahwa implementasi BIM 5D di Autodesk Revit lebih efisien dalam perhitungan volume dan estimasi biaya.
EXPLORING UNIVERSITY STUDENTS' PERCEPTIONS OF INDONESIA'S 12% VALUE ADDED TAX INCREASE: THE INFLUENCE OF ECONOMIC LITERACY AND INFORMATION EXPOSURE: Kenaikan ppn 12% Rifansyah Bayu Pratama; Imahda Khoiri Furqon
Jurnal Ilmiah Mahasiswa Akuntansi Universitas Tulungagung Vol. 4 No. 2 (2024)
Publisher : Universitas Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36563/jamanta_unita.v4i2.1263

Abstract

Value Added Tax (VAT) is one of Indonesia's primary sources of government revenue and plays a significant role in supporting fiscal sustainability. The increase in the VAT rate from 11% to 12% has generated diverse public responses, particularly among young adults, yet limited empirical research has examined university students' perceptions of this policy. This study aims to investigate the perceptions of students at K.H. Abdurrahman Wahid State Islamic University Pekalongan regarding the implementation of the 12% VAT increase. A quantitative survey approach was employed using a structured online questionnaire administered to students of the Islamic Economics Study Program through purposive sampling. The collected data were analyzed using descriptive statistical techniques, including frequency distributions and percentage analysis, to identify patterns in students' awareness, perceptions, and responses to the policy. The findings reveal that although most students are aware of the VAT increase, their understanding of its fiscal objectives and economic implications remains limited. Social media serves as the primary source of policy information, while higher education institutions play a relatively minor role in promoting economic literacy. Students also reported varying perceptions regarding the policy's impact on personal expenditures and its fairness, with these differences influenced by socioeconomic conditions and financial circumstances. Furthermore, respondents emphasized the need for more effective government communication and complementary support measures, such as scholarship programs, to mitigate the policy's impact on vulnerable groups. The study contributes to the literature on public perceptions of fiscal policy and provides practical insights for policymakers and educational institutions to enhance economic literacy and improve public acceptance of taxation reforms.
Do investing in information technology and intellectual capital improve firm value in the financial technology era? Maghfiroh, Ariny; Saraswati, Erwin; Mardiati, Endang
Journal of Accounting and Investment Vol. 25 No. 2: May 2024
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v25i2.21707

Abstract

Research aims: This research aims to prove the impact of information technology investments and intellectual capital on firm value (Tobin’s Q) in the financial technology era.Design/Methodology/Approach: This study’s population was banks listed on the Indonesian Stock Exchange (ISE) during 2017–2022. Purposive sampling was utilized to choose a sample of 46 banks, resulting in a total of 112 observations during six years. This research employed GMM regression for empirical analysis, considering endogeneity. Research findings: The study revealed that while investments in information technology exerted a favorable influence on firm value, intellectual capital had a beneficial impact on firm value. Human Capital Efficiency (HCE) and Capital Employed Efficiency (CEE) positively impacted firm value. However, the variables Structural Capital Efficiency (SCE) and Relational Capital Efficiency (RCE) did not have any effect on firm value. The variables being controlled for in this study comprised corporate level, industry level, and banking type. The financial success of a corporation could be influenced by the corporate level, determined by the organization's size. The influence of industrial level and bank type on company firm value was limited due to the dynamic nature of market conditions and the intensifying competition within the banking system.Theoretical contribution/ Originality: This research contributes theoretically to the field of signaling theory by presenting an advantageous analytical framework to examine the effects of IT investments in the dynamic financial sector.Practitioner/Policy implication: This research contributes to investors in determining investment decisions and the council of commissioners to enhance supervision of IT investments, encourage banking to innovate in leveraging information technology, and introduce new products that can meet customer needs.Research limitation/Implication: The research focuses exclusively on banks listed on ISE and exclusively employs the MVAIC methodology for research purposes. Since this research was limited to the financial statements presented by the company, so some necessary data were not available, requiring an interview or spreading the questionnaire to the sample used. This research was also limited to banking in Indonesia, so the samples used were also limited, and there needs to be a comparison.
Selectivity hypothesis and task bind: Explaining gender difference in NPD’s cost information and control adoption Wardani, Rika Alvira Brisa; Jatiningsih, Dyah Ekaari Sekar
Journal of Accounting and Investment Vol. 25 No. 2: May 2024
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v25i2.22555

Abstract

Research aims: This study aims to examine how gender will differentiate the effect of cost information and management control system adoption during the New Product Development (NPD) process. The importance of such research lies in the suggested development of gender-diverse teams to achieve optimum performance.Design/Methodology/Approach: An experimental design was employed to test proposed hypotheses. Data from 117 Accounting undergraduate students as surrogates of professional NPD designers were analyzed using Analysis of Covariance (ANCOVA).Research findings: Results revealed that female designers, due to comprehensive processing and stereotype threat, achieved more cost-effective designs with specific information and diagnostic control systems. In comparison, males would achieve better performance using relative information and designing in interactive control since they tended to be heuristic and free from stereotyping.Theoretical contribution/Originality: This research confirms gender differences in NPD. The explanation using the selectivity hypothesis and task bind mechanism contributes to the literature by supporting clear causal relationships in gender-related NPD contexts.Practitioner/Policy implication: In NPD, management should consider the proper presentation of information across specific users, including across teams with gender variability. Further, the design of the management control system should consider variability once the gender-diverse team has been developed.Research limitation/Implication: The causal relationship in this study was limited to a specific experimental setting, which did not reflect all complexities in practice. However, the interplay between variables under study leads to the avenue for future research to broaden the test into different metrics of NPD performance, types of information, and possible designer variability.
Utilization The Utilization of Information and Communication Technology ‎in 21st Century Islamic Religious Education Learning: Pemanfaatan Teknologi Informasi dan Komunikasi dalam Pembelajaran Pendidikan Agama Islam Abad 21 Hamidah; Pahrudin, Agus Pahrudin; Jatmiko, Agus; koderi, koderi
al-Iltizam: Jurnal Pendidikan Agama Islam Vol. 9 No. 2 (2024): Pendidikan dan Pembelajaran
Publisher : IAIN Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33477/alt.v9i2.7978

Abstract

Abstrak: Pemanfaatan Teknologi Informasi dan Komunikasi (TIK) telah mengubah pendidikan abad ke-21 secara signifikan, khususnya dalam pembelajaran Pendidikan Agama Islam (PAI) di SMP Al Azhar 1 Bandar Lampung. Penelitian ini bertujuan untuk menganalisis peran TIK dalam meningkatkan efektivitas pembelajaran PAI dan dampaknya terhadap pengembangan kompetensi siswa dalam menghadapi tantangan global. Dengan menggunakan metode kualitatif, data dikumpulkan dari guru dan siswa melalui observasi, wawancara, dan analisis dokumen. Analisis data dalam penelitian ini menggunakan analisis tematik, yang melibatkan identifikasi, pengkodean, dan interpretasi tema-tema utama yang terkait dengan pemanfaatan TIK dan dampaknya terhadap hasil pembelajaran, diikuti dengan referensi silang dengan literatur yang ada untuk memvalidasi dan menyoroti kontribusi baru. Temuan menunjukkan bahwa integrasi TIK, seperti e-learning, video interaktif, dan Learning Management Systems (LMS), telah meningkatkan keterlibatan siswa, keterampilan berpikir kritis, dan pembelajaran mandiri. TIK juga memfasilitasi metode pengajaran yang lebih efektif, memungkinkan siswa untuk lebih memahami konsep agama abstrak melalui media visual dan interaktif. Studi ini menyoroti peran penting TIK dalam meningkatkan literasi digital siswa dan pembelajaran mandiri dalam pendidikan agama. Hasil penelitian menunjukkan bahwa integrasi TIK dalam PAI tidak hanya mendukung penguasaan konten tetapi juga mempersiapkan siswa dengan keterampilan digital yang dibutuhkan di era global.

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