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 2020   2021   2022   2023   2024 
EVALUATION OF ACCOUNTING INFORMATION SYSTEM (CASE STUDY OF HOTEL X SURABAYA) Tedjobuwono, Robertus
Jurnal Ilmiah Mahasiswa FEB Vol. 1 No. 2
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

The development of accounting information system nowadays is very fast. The demand for transit accommodation is also increasing. This article focuses on how the development of accounting information influences the way of the accommodation services provider in generating the information for accounting purpose. The research method used is qualitative descriptive. The research categorized as qualitative descriptive as the research engaged describes the condition of the object naturally. The instruments used in the research are documents, interview, and observation. The discussion scope is limited into the accounting information system, procedures, flowchart, segregation of duties, application software, and IT infrastructure. The finding shows that there is a different between the suggested theories and the practical in the field. Efficiency and effectiveness of a system is not only handled by the procedures itself, but also the size of the company. The supervision of the owners is the key of the internal control. Moreover, the finding also shows that there is a need of improvement in accounts payable department to maintain its level of accounts payable. Keywords: Accounting, Information System, Accomodation.
THE IMPACT OF COMPUTER ANXIETY, PERSONAL INNOVATIVENESS IN INFORMATION TECHNOLOGY, AND COMPUTER EXPERIENCE ON COMPUTER SELF-EFFICACY Suwardi, Bentarani; Baridwan, Zaki
Jurnal Ilmiah Mahasiswa FEB Vol. 2 No. 2
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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This study aims  to  analyze the relationship between  computer  anxiety, personal  innovativeness  in information technology,  and  computer experience on computer self-efficacy as well as the relation between personal  innovativeness  in information technology and computer experience with computer anxiety, and  the level of computer anxiety based on gender for accounting students. The research is  in the domain  of  information  technology  and  humanistic  viewpoint  on personality traits based on social cognitive theory.It is  quantitative  research  using  primary data  from  116 respondents  of accounting students with 71% female. The survey questionnaires are distributed to 302 students of accounting directly at the end of the class, which are collected for one month.The results of the research data and hypothesis testing using  Structural Equation Modeling  (SEM) based on  Partial  Least  Squares (PLS) and  Social Science Statistical Package (SPSS) shows that computer anxiety (ANX) has direct negative effect  to computer self-efficacy (CSE),  personal innovativeness  in information technology  (PIT) has direct positive effect  to computer self-efficacy (CSE), and personal innovativeness in  information technology  (PIT)  and computer experience  (CEX)  has  direct  negative  effect  to  computer anxiety (ANX), and computer anxiety (ANX) average  level of female  is higher  than  that of male.
The Development of Accounting Information System Flowcharts and Document Techniques of PT. Indostar Building Material Focusing on Revenue Cycle Andrianus, Eldon Darmatatya; Sukoharsono, Eko Ganis
Jurnal Ilmiah Mahasiswa FEB Vol. 2 No. 2
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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The objective of this study is to analyse AIS of PT. Indostar Building Material (IBM) in terms of the sales division and provide the new design of accounting system in order to minimize the number of threats in PT. IBM. In spite of getting a deep understanding to the AIS of PT. IBM, therefore Content Analysis was implemented in narrative way. After analysing the revenue cycle in PT. IBM, it is found that there are ineffective and inefficiency in the system. Hence, a new and applicable design of the AIS in terms of the sales division is presented in this study. Keyword: Accounting Information Systemn, Financial performance, Segregation of duties, Revenue cycle
Accounting Information System Design in Purchasing Raw Materials at PT. Cahaya Mutiara Indah Rindawan, Fatiah Putri
Jurnal Ilmiah Mahasiswa FEB Vol. 2 No. 2
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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This study aimed to analyze and identify the accounting information system related to purchasing raw materials that runs in PT. Cahaya Mutiara Indah. Case study was employed as the research method to answer the research questions. The data used are primary and secondary data. The data collection methods were literature study which is from reviewing the literature, journals and other sources related to the topic and also from observation, interviews, and documentation. The results achieved in this study is the accounting information system purchases in PT. Cahaya Mutiara Indah still has some weaknesses  in  organizational structure, internal control and purchasing processes procedures. PT. Cahaya Mutiara Indah also does not have a written Standard Operating Procedure (SOP). The researcher proposes  some  ideas  to eliminate  these weaknesses, namely a proposal of organizational structure, the proposal of purchasing processes procedures, management policy proposals and accounting policy proposal.  The proposals are expected to  generate useful information for decision making and bring improvements to the business operations of PT. Cahaya Mutiara Indah and the system in the company can be more effective.   Key words: Accounting Information System, Purchasing, Raw Materials
Relationship of Completeness of Supporting Information With Accuracy of The Pneumonia Diagnosis Code In The Medical Records of Inpatient Patients At Hospital dr. Soedono Madiun Nina Asih Sulistyaningrum, Nina Asih Sulistyaningrum; Sri Sugiarsi, Sri Sugiarsi; Sri Mulyono, Sri Mulyono
Indonesian Journal of Health Information Management Vol. 3 No. 3 (2023)
Publisher : Sekolah Tinggi Ilmu Kesehatan Mitra Husada Karanganyar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54877/ijhim.v3i3.135

Abstract

In determining the diagnosis code, supporting information is needed, because the more complete the supporting information, the more accurate and precise the resulting code will be. Based on a preliminary study of 10 medical records of inpatients diagnosed with pneumonia at dr. Soedono Madiun shows a rate of incomplete supporting information of 30% and inaccuracy of 20%. The aim of the study was to determine the relationship between the completeness of supporting information and the accuracy of the pneumonia diagnosis code in the medical records of inpatients at dr. Soedono Madison. The research design used was analytic observational. The population in this study were 350 medical records of inpatients diagnosed with pneumonia. The sample size is 66 medical records. The sampling technique uses simple random sampling and is assisted by Excel using the rand and rank functions. The research instrument uses observation guidelines. Data processing techniques by collecting, editing, coding, entering, processing, and cleaning. Univariate and bivariate data analysis. The statistical test used is the Fisher Exact Test. The results of the completeness of the supporting information were 47 (71,2%) complete, 19 (28,8%) incomplete, and the accuracy of the pneumonia diagnosis code was 59 (89,4%), 7 (10,6%) inaccurate. In conclusion, there is a relationship between the completeness of supporting information and the accuracy of the pneumonia diagnosis code in the medical records of inpatients at Dr. Soedono Madiun with a value of p = 0,001.
Hubungan Kualitas Sistem dan Informasi dengan Kepuasan Pengguna Simkes di Puskesmas Karanganyar Kabupaten Ngawi: The Relationship Of System Quality And Information With Simkes User Satisfaction In Karanganyar Health Center, Ngawi District Kelvin Ferniawan; Sugiarsi, Sri; Asmo Sutrisno, Trismianto
Indonesian Journal of Health Information Management Vol. 4 No. 2 (2024)
Publisher : Sekolah Tinggi Ilmu Kesehatan Mitra Husada Karanganyar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54877/ijhim.v4i2.191

Abstract

Sistem informasi manajemen kesehatan (SIMKES) merupakan aplikasi berbasis komputer yang dirancang untuk mengelola seluruh data rekam medis. SIMKES di Puskesmas Karanganyar Kabupaten Ngawi masih terdapat masalah terkait data pasien yang belum terisi lengkap, sering terjadi trouble data. Tujuan penelitian ini adalah mengetahui hubungan kualitas sistem dan kualitas informasi dengan kepuasan pengguna SIMKES. Populasi penelitian ini adalah Observasional analitik dengan pendekatan cross-sectional. Populasi penelitian ini adalah seluruh pengguna SIMKES yang berjumlah 58 orang. Sampel sebanyak 58 orang yang ditentukan dengan menggunakan rumus sampel jenuh. Pengumpulan data dengan menggunakan kuesioner. Analisis data menggunakan uji correlation product moment. Hasil penelitian menunjukkan bahwa ada hubungan yang signifikan kualitas sistem dengan kepuasan pengguna yang signifikan ( p : 0.001), ada hubungan yang signifikan kualitas informasi dengan kepuasan pengguna yang signifikan (p : 0.001). Simpulan dalam penelitian ini adalah ada hubungan kualitas sistem dan kualitas informasi dengan kepuasan pengguna SIMKES.
THE ANALYSIS OF ACCOUNTING INFORMATION SYSTEM SERVICE REVENUE CYCLE OF INSTALLING PREPAID ELECTRICITY (TOKEN) (Case Study at PT PLN (Persero) of East Java Distribution for Malang Area) Rachmawanty, Beuthy; Ekowati, Wiwik Hidajah
Jurnal Ilmiah Mahasiswa FEB Vol. 3 No. 2
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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The purpose of this research is to analyse the accounting information system revenue cycle of installing a prepaid electricity that is applied by PT PLN (Persero) Distribution East Java Area Malang. Service revenue cycle of installing prepaid electricity begins from new customer to register prepaid electricity, then the PLN to conduct electricity meter installation until the light is on. The type of research is a qualitive research, which the research to develop a concept and gather avalaible facts but not using hypothesis testing. The goal is to provide an overview of the current existingsituation and circumstances. The data obtained through interviews and documentation. The result of this research is then evaluated and given an improved solution for any given problem. The result of the analysis concludes in general had the implementation of accounting information systems and intern control in the revenue cycle of installation prepaid electricity has been maintained by PT PLN (Persero) Distribution East Java Area Malang perfectly, which is in accordance with standards procedures determined by the company. The system used is computer based, which is System Application and Product in Data Processing (SAP). There are few weaknesses in the implementation of prepaid electricity system. The disadvantage is that customer must report to PLN office to seek an assistance to top up electricity credit due to power meter often damaged/eror, sales of physical voucher are not available when customer top up electricity credit, and the difficulty of checking electricity bill online through www.pln.co.id. Weaknesses that should be corrected immediately to one of the company’s value is sensitive to the needs of customer can be realized by the company. Keyword: Prepaid Electricity, Accounting Information System, Internal Control, Service Revenue of Installing Prepaid Electricity Internal Control, and SAP.
The Role of Accounting Information System in Planning and Control of Sales at PT. Pupuk Kaltim (Surabaya Branch) Wiprayoga, Ramadhan
Jurnal Ilmiah Mahasiswa FEB Vol. 4 No. 2
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

Sales are one of the significant activities for company survival heavily upon the success of this activity, if sales increase so that companies had progress and vice versa. Successful of advisability management in doing his duty are dependent upon ability decision by using relevant and properly information.Accounting information system sales in part of information systems specialized for processing data coming from sales transactions only so that accounting information is generated that related to sales only. From the above condition, sales requires a sales accounting information system transactions that understands both carry out transactions, record book keeping and also reporting transactions.The purpose of this research is to find out how the role of accounting information system in decision making so that sales can do the planning and controlling of sales at PT. Pupuk Kaltim Surabaya Branch. The results showed that PT. Pupuk Kaltim Surabaya Branch has two sales systems which are subsidized fertilizer and non-subsidized fertilizer. In sales subsidized fertilizer is the main case must be considered to controlled the fertilizer available on the market according to farmer’s needs, in case if the fertilizer is too much in market it will cause possibility fertilizer to be leaked to another. Sales non-subsidized fertilizer different with subsidized fertilizer, sales for non-subsidized fertilizer can be served from the market request how much they want. Sales prices used the international market price. The main thing in decision making for the sales of non-subsidized fertilizer is determination of the sales price. Determination should consider several aspects that took place in the international market and domestic market. The role of accounting information in planning and control in sales at PT. Pupuk Kaltim Surabaya Branch for gathering information is complete and relevant, so it could take a decision for the right sale.Keywords: Sales, Accounting Information Systems, Sales Transactions.  
The Role of Accounting Information System in Planning and Control of Sales at PT. Pupuk Kaltim (Surabaya Branch) Wiprayoga, Ramadhan
Jurnal Ilmiah Mahasiswa FEB Vol. 4 No. 2
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

Sales are one of the significant activities for company survival heavily upon the success of this activity, if sales increase so that companies had progress and vice versa. Successful of advisability management in doing his duty are dependent upon ability decision by using relevant and properly information.Accounting information system sales in part of information systems specialized for processing data coming from sales transactions only so that accounting information is generated that related to sales only. From the above condition, sales requires a sales accounting information system transactions that understands both carry out transactions, record book keeping and also reporting transactions.The purpose of this research is to find out how the role of accounting information system in decision making so that sales can do the planning and controlling of sales at PT. Pupuk Kaltim Surabaya Branch. The results showed that PT. Pupuk Kaltim Surabaya Branch has two sales systems which are subsidized fertilizer and non-subsidized fertilizer. In sales subsidized fertilizer is the main case must be considered to controlled the fertilizer available on the market according to farmer’s needs, in case if the fertilizer is too much in market it will cause possibility fertilizer to be leaked to another. Sales non-subsidized fertilizer different with subsidized fertilizer, sales for non-subsidized fertilizer can be served from the market request how much they want. Sales prices used the international market price. The main thing in decision making for the sales of non-subsidized fertilizer is determination of the sales price. Determination should consider several aspects that took place in the international market and domestic market. The role of accounting information in planning and control in sales at PT. Pupuk Kaltim Surabaya Branch for gathering information is complete and relevant, so it could take a decision for the right sale.Keywords: Sales, Accounting Information Systems, Sales Transactions. 
Describing Consumer’s Desire to Share Positive Information (Positive WOM) Based on the experience Stayed at Hotel Sahid Montana Dua Nazir, Mehran Aniq
Jurnal Ilmiah Mahasiswa FEB Vol. 5 No. 1
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

This study aimed to describe consumers' desire for information delivery is positive (positive WOM) based on the experience of staying at Hotel Sahid Montana Dua. This study uses quantitative methods with descriptive type of research that explains consumers' desire for positive WOM delivery based on the experience stayed with three votes ratings.Methods of data collection using questionnaires and interviews, and internet browsing. Samples obtained were 30 respondents who represent the Hotel Sahid Montana Dua Malang who have stayed for one night at minimal. This study uses the NPS (Net Promoter Score) as a data analysis tool.Based on the results of data processing using NPS, consumers will make a positive WOM will experience earned during a stay at Hotel Sahid Montana Dua Malang. Keywords: service, customer, customer experience, positive WOM, Hotel Sahid Montana Dua

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 2020   2021   2022   2023   2024