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Design of Accrual-Based Accounting Information System Using Full Costing Method Angga Indrya, Dewa Ayu Giovany
Jurnal Sistem Informasi dan Komputer Terapan Indonesia (JSIKTI) Vol 8 No 3 (2026): March
Publisher : INFOTEKS (Information Technology, Computer and Sciences)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33173/jsikti.280

Abstract

Accounting Information Systems (AIS) play an important role in supporting organizational decision-making by providing accurate and timely financial information. The adoption of accrual-based accounting is particularly essential for organizations engaged in production activities, as it enables more reliable recognition of revenues and expenses and supports transparent financial reporting. However, many organizations still rely on manual or cash-based accounting practices, which often lead to inaccurate cost calculations, incomplete financial information, and limited support for managerial decision-making. This research is motivated by the need to integrate accrual accounting principles with a comprehensive cost calculation approach to overcome these limitations. This study proposes the design and implementation of an accrual-based Accounting Information System that applies the Full Costing method to allocate both direct and indirect production costs, including direct materials, direct labor, and manufacturing overhead. The main contribution of this research lies in the integration of accrual-based transaction processing and Full Costing calculations within a unified system that supports accurate cost determination and financial transparency. The proposed system was evaluated through functional testing and user validation to assess its effectiveness in transaction recording, cost calculation, and financial reporting. The evaluation results indicate that the system improves data consistency, reduces manual processing errors, and generates more comprehensive cost and financial reports compared to conventional accounting practices. Despite these positive results, the current system implementation relies on static cost allocation rules. Future work will focus on enhancing the system by incorporating dynamic cost drivers, advanced analytical features, and integration with other enterprise systems to improve scalability and decision-support capabilities.
Development of Accrual-Based Accounting Information System for Financial Planning B, Muslimin; Racmadhani, Budi
Jurnal Sistem Informasi dan Komputer Terapan Indonesia (JSIKTI) Vol 8 No 3 (2026): March
Publisher : INFOTEKS (Information Technology, Computer and Sciences)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33173/jsikti.281

Abstract

The increasing complexity of financial management in small and medium-sized enterprises (SMEs) requires the implementation of robust accounting systems. While accrual accounting provides more accurate financial insights by recognizing revenues and expenses when incurred, many SMEs still rely on cash-based accounting, hindering their financial decision-making. This research aims to develop an accrual-based accounting information system tailored for SMEs, integrating essential features such as cost control and forecasting. The proposed system automates key processes, from transaction entry to report generation, offering a comprehensive solution to enhance financial transparency and decision-making. The system is evaluated through real-world data simulations to assess its effectiveness in improving reporting accuracy and forecasting capabilities. The results demonstrate that the system improves financial planning and resource allocation, providing valuable insights for SMEs. Future work will focus on scaling the system for larger enterprises and incorporating machine learning techniques to improve financial forecasting and anomaly detection.
Modeling Impact of Perceived Service Quality on Revisit Intention: A Health Information Management Perspective from Primary Care Halimatusa Diah; Martin N Kariuki; Joan S Awingan; John van der Graff
Journal of Health Innovation and Environmental Education Vol. 2 No. 2 (2025): December
Publisher : Cahaya Ilmu Cendekia Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37251/jhiee.v2i2.2596

Abstract

Purpose of the study: The present investigation was conducted to construct an empirical model explaining how patients intention to return is shaped by multiple dimensions of perceived service quality. Methodology: This research applied a quantitative method using a cross-sectional design to explore the associations among the studied variables at one specific point in time. A total of 75 outpatient respondents participated in the study. Data were gathered through a structured questionnaire consisting of closed questions measured likert scale. Collected responses were processed and analyzed using partial least squares–structural equation modeling (PLS-SEM) with assistance of SmartPLS version 4 to assess the suitability of the measurement model and to examine magnitude relationships among constructs. Main Findings: The analysis confirmed that every construct satisfied the established criteria for reliability and validity. Composite reliability values were all above 0.70, while.average variance extracted.(AVE) for each variable exceeded 0.50, indicating adequate convergent validity. Within the structural model, the independent variables jointly accounted for 68.4% of the variance in patients’ intention to revisit healthcare services (R² = 0.684), demonstrating substantial explanatory capacity. Each hypothesized path showed a positive direction and achieved statistical significance (p < 0.05). Of all examined determinants, service interaction quality emerged as the strongest predictor of revisit intention. Novelty/Originality of this study: The originality research lies in its theoretical contribution, as it broadens the application of the DeLone. and McLean information systems success model by adapting and contextualizing it within a healthcare service setting to better understand patient behavioral intentions.
Development of a Web-Based Patient Service Management Information System to Improve Administrative Efficiency at Su'adah Clinic, Palembang Syahabiah Syahabiah
Journal of Health Innovation and Environmental Education Vol. 3 No. 1 (2026): June (On Going)
Publisher : Cahaya Ilmu Cendekia Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37251/jhiee.v3i1.2937

Abstract

Purpose of the study: This study aimed to develop and evaluate a web-based patient service management information system to improve administrative efficiency at Su’adah Clinic in Palembang. Methodology: This research employed a research and development approach using the Waterfall system development model. Problem identification was conducted using the PIECES framework (Performance, Information, Economy, Control, Efficiency, and Service). Data were collected through observation, interviews, and documentation analysis at the clinic. The developed system integrates patient registration, administrative data management, payment processing, and automated reporting into a single web-based platform. Main Findings: The implementation of the developed system significantly improved administrative performance at the clinic. The average patient registration time decreased from approximately 10 minutes to 3 minutes, while average patient waiting time was reduced from 25 minutes to 10 minutes. The time required to retrieve patient records decreased from 5–7 minutes to less than 1 minute, and the preparation of monthly administrative reports was reduced from 2–3 hours to approximately 15 minutes. In addition, daily paper usage decreased from about 120 sheets to around 30 sheets after system implementation. User evaluation results indicated high acceptance of the system, with an overall satisfaction score of 4.5 out of 5. Novelty/Originality of this study: The novelty of this study lies in the development of an integrated web-based patient service management system specifically designed for small-scale healthcare clinics, combining online patient registration, administrative management, payment documentation, and automated reporting within a single accessible platform.
Student Thinking Interference with Various Types of Adversity Quotients while Solving Proportion Problems based on Information Processing Theory Sari, Diah Prawitha; Suhendra; Al Jupri; Siti Fatimah; Isman M. Nur
Tadris: Jurnal Keguruan dan Ilmu Tarbiyah Vol 11 No 1 (2026): Tadris: Jurnal Keguruan dan Ilmu Tarbiyah
Publisher : Universitas Islam Negeri Raden Intan Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24042/tadris.v11i1.28341

Abstract

Adversity Quotient refers to a student’s capacity to respond to, manage, and overcome difficulties when facing challenges or problems. In this study, Adversity Quotient is examined in relation to information-processing theory, particularly in understanding how students experience thinking interference during problem solving. Through this theoretical perspective, the study investigates the causes of thinking interference encountered by students when solving direct and inverse proportion problems. Therefore, this study aims to analyze and describe the characteristics of thinking interference among students with different Adversity Quotient types in solving direct and inverse proportion problems based on information-processing theory. This study employed a qualitative approach with an exploratory descriptive design. The participants consisted of three students representing different Adversity Quotient types: one climber-type student (Subject S1), one camper-type student (Subject S2), and one quitter-type student (Subject S3). The findings revealed three categories of thinking interference: (1) direct thinking interference, (2) indirect thinking interference, and (3) mixed indirect thinking interference. It is expected that future researchers will further examine students’ thinking interference in relation to Adversity Quotient when solving direct and inverse proportion problems.
Analysis of Pension Fund Payment Data Processing Information System Design Antari, Primadela; Bufra, Fanny Septiani; Andesti, Cyntia Lasmi
Journal of International Accounting, Taxation and Information Systems Vol. 1 No. 3 (2024): August
Publisher : CV. Proaksara Global Transeduka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70865/jiatis.v1i3.58

Abstract

Research has been carried out at PT. Pos Indonesia (Persero) Lubuk Sikaping, and problems were found regarding the processing of pension fund payment data, where data processing was still manual and data storage still used folders and stored in filing cabinets. The report creation process is long and inefficient. In writing this research using the SDLC development method (System Development life Cycle) using the Visual Basic 6.0 programming language. In the results of this research, the design analysis used is the Information System Flow. The results of this research are a new system that has the advantage of minimizing the risk of errors or errors error which occurs in processing pension fund payment data as well as assisting in preparing reports and archiving data. It is hoped that PT Pos Indonesia (Persero) Lubuk Sikaping can apply and use this new system and can overcome problems in processing data on pension fund payments.
DESIGN OF A WEBSITE-BASED CHURCH INFORMATION SYSTEM USING THE AGILE METHOD ( OBJECT: HKBP PERUMNAS BATU ONOM) Jepri Halomoan Simbolon; Arief Ichwani
International Journal of Social Science, Educational, Economics, Agriculture Research and Technology (IJSET) Vol. 5 No. 3 (2026): FEBRUARY
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.18939899

Abstract

HKBP Perumnas Batu Onom is a Christian place of worship located on Tusam Raya Street, Perumnas-Batu Onom, Pantoan Maju, Siantar District, Simalungun Regency, North Sumatra. The HKBP Perumnas Batu Onom Church has been established since March 13, 1983, and has conducted numerous service activities and visits. However, the service application mechanism is still done directly at the church, which is considered less effective. Based on this issue, a solution was found by shifting the information dissemination and service mechanism to an online medium using a website. The Agile methodology was employed in designing the website, following the stages of the agile method, with data collected through observation and interviews. It was determined that integrating information dissemination and services into a website-based system provides a solution to the problem. The HKBP Perumnas Batu Onom website was successfully created using the PHP programming language and the Laravel framework. To ensure optimal results, Blackbox Testing was conducted with the congregation and church management of HKBP Perumnas Batu Onom. It was found that the HKBP Perumnas Batu Onom information website facilitates the congregation in obtaining information about worship schedules and church activities, and assists church management in managing congregation data and financial reporting.
Training on Optimizing the Application of Accounting Information Systems in MSMEs in the Digital Era of the Indo Global Mandiri Student MBKM Program Palinggau, Aling; Hertati, Lesi; Terrtiavini, Terrtiavini; Heryati, Agustina; Cahyani, Nani; Puspitawati, Lilis
International Journal of Social Science and Community Service Vol. 2 No. 1 (2024): JANUARY
Publisher : CV. Proaksara Global Transeduka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70865/ijsscs.v2i1.8

Abstract

The purpose of this training is to find out factors such as limited resources, lack of technological understanding, and regulatory uncertainty which are the main obstacles in implementing accounting information systems for MSMEs in the digital era. Training develops training programs that include a basic understanding of accounting information systems, relevant technology, as well as strategies for overcoming obstacles that may arise. The benefit of this training is to provide comprehensive understanding and practical skills to MSME owners and managers, so that they can optimize the application of accounting information systems in business operations. It is hoped that this training will help MSMEs to increase their efficiency, accuracy and resilience in facing the challenges of the digital era, as well as improve the quality of financial reporting.
Application of Legal Sanctions Against Perpetrators of Social Media Account Theft Based on the Law on Information and Electronic Transactions Marsa Zahirah Badzlin; Kayla Putri Adnin; Jose Mikha Sembiring; Jessica Cristiana Siahaan; Suci Ramadani
Discourse Journal on Law and Society Vol. 2 No. 1 (2026): February: Discourse on Law and Society
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70062/djls.v2i1.137

Abstract

The swift advancement of information technology has greatly influenced society, while also raising the threat of cybercrime. These offenses encompass the theft of social media accounts, unauthorized access to online information, and breaches of personal data security. This research intends to explore various types of cybercrime in Indonesia, the legal measures in place, and the obstacles law enforcement encounters when proving cybercrime incidents. The study adopts a qualitative method by reviewing literature, which includes laws, court rulings, academic articles, and reports from pertinent organizations. The findings reveal that even though laws like the Electronic Information and Transactions Law and the Personal Data Protection Law establish a legal framework, there are still issues related to digital evidence, coordination between agencies, and the public's understanding of data security. Consequently, there is a need for a more thorough law enforcement approach, enhanced digital education, and collaborative efforts among the government, law enforcement agencies, and the community to effectively combat and manage cybercrime.
Enforcement Of The Law Against Defamation Crimes And Improvements Through Social Media Based On Law On Information And Transactions Electronics And Criminal Code Laura Engellina Bri Siantur; Mutia Salsabila; Muhammad Fakar Ar-Ridho; M Sulthan Bakil Alrafif; Muhammad Fadl; Suci Ramadani
Discourse Journal on Law and Society Vol. 2 No. 1 (2026): February: Discourse on Law and Society
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70062/djls.v2i1.138

Abstract

Thei swifti advancementi ofi technologyi hasi madei iti simpleri fori individualsi toi accessi informationi viai sociali mediai platforms.i Nonetheless,i thisi cani alsoi leadi toi offenses,i includingi abusivei languagei ori expressionsi ofi animosityi towardsi othersi online.i Suchi actionsi falli underi Articlesi 310i andi 311i ofi thei Criminali Code,i whichi governi insultsi andi defamation,i alongi withi thei Informationi andi Electronici Transactionsi Lawi Numberi 11i Oct 2008.i Thisi lawi wasi revisedi toi includei Articlei 27i Paragraphi (3)i ini thei thei 2024i Informationi andi Electronici Transactionsi Law,i whichi tacklesi thei issuei ofi defamation.i Thei methodologyi appliedi ini thisi studyi isi normativei juridicali research,i emphasizingi ai legali approachi thati incorporatesi libraryi sources,i statutes,i regulations,i andi relevanti legali theoriesi andi concepts.i Thei obstaclesi ini applyingi thei lawi againsti defamationi crimesi oni sociali mediai encompassi legali issues,i technicali barriers,i andi culturali asi welli asi sociali factors.i Toi tacklei thesei obstacles,i i iti other essentiali toi enhancei thei skillsi ofi lawi enforcementi personneli andi boosti publici awarenessi abouti digitali literacy.i Thei processi ofi lawi enforcementi concerningi defamationi crimesi oni sociali mediai adheresi toi thei proceduresi outlinedi ini thei Criminali Procedurei Code,i focusingi oni electronici evidence.i Articlesi 310i andi 311i ofi thei Criminali Code,i togetheri withi Articlei 27i Paragraphi (3)i ofi thei Informationi andi Electronici Transactionsi Lawi asi amendedi ini Lawi Numberi 1i ofi 2024,i providei thei legali foundationi fori addressingi crimesi oni sociali media,i ini linei withi thei proceduresi seti forthi ini thei Criminali Procedurei Code.

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