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Designing the Accounting Information System of Cash Receipt and Cash Disbursement (Case Study in PT. Incore Karya Utama) Michelle, Michelle
Jurnal KIAFE Vol. 9 No. 2 (2020): Jurnal Mahasiswa Akuntansi
Publisher : Undergraduate Program in Accounting, Department of Accounting, Faculty of Economics and Business, Universitas Tanjungpura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/kiafe.v9i2.39695

Abstract

The study is aims to design the accounting information system of cash receipt systems and cash disbursement systems in PT. Incore Karya Utama. The author will also give the best practice of accounting information system for PT. Incore Karya Utama, especially in cash receipt systems and cash disbursement systems. It is expected can help the company to organize the cash neatly which is affected in maintaining the company"™s wealth. The current study uses the qualitative methodology in the case study research design and the used type of data is the secondary data. The data is collected using 3 methods, such as interview, documentation, and observation. The author is used the Miles and Huberman model as the analysis data technique which contains 3 steps, such as data reduction, data display, and verification. After that, the data is analyzed using 2 step, such as data processing and system design. The result of the research are there are some weaknesses in the accounting information system of cash receipt and cash disbursement of PT. Incore Karya Utama, such as there is no function separation between the managing of cash-in and cash-out with the receipt or disburse of physical money and the financial statement made by the accounting staff is not examined by the financial director. The recommendation of AIS for PT. Incore Karya Utama have been made. It is proper and fit with the company situation. It is expected that PT. Incore Karya Utama can used those recommendations, so that the company can run well its business activities.Keyword: Accounting Informations Systems, Cash Receipts, Cash DisbursementREFERENCES Anonymous. (2017, November 20). Dipetik November 4, 2019, dari https://www.situstekniksipil.com/2017/11/definisi-kontraktor.htmlBahri, S. E., M. S. A., S. (2016). Pengantar Akuntansi. Yogyakarta: CV. ANDI OFFSET.Baridwan, M.Sc., Akuntan, D. (2002). Sistem Informasi Akuntansi. Yogyakarta: BPFE.Bodnar, G., & Hopwood, W. (2010). Accounting Information System. 10th Edition. United State of America: Pearson Education Inc.Erika. (2010). Laporan Prakter Kerja Lapangan tentang Sistem Akuntansi Penerimaan dan Pengeluaran Kas pada PT. Yepupe Perise Ramadhani Pekanbaru.Esteria, N. W., Sabijono, H., & Lambey, L. (2016). Analisis Sistem Akuntansi Penerimaan dan Pengeluaran Kas pada PT. Hasjrat Abadi Manado. Jurnal Berkala Ilmiah Efisiensi, 16 No.4.Fahmi, M. I., Kertahadi, & Azizah, D. F. (2015). Analisis Sistem Akuntansi Penerimaan dan Pengeluaran Kas Guna Mendukung Pengendalian Intern Perusahaan (Studi pada PT. Tambora Mulyorejo Malang Jawa Timur). Jurnal Administrasi Bisnis, 26 No.2.Hall, J. (2010). Accounting Information Systems. United Stated of America: Cengage Learning.Halman, S. U. (2014, September 10). Dipetik October 7, 2019, dari http://utamitamii.blogspot.com/2014/10/analisis-data-kualitatif-model-miles.htmlHery, S. (2015). Pengantar Akuntansi. Jakarta: Grasindo.Kieso, D., Jerry, W., & Terry, W. (2014). Intermediate Accounting (2 ed.). USA: Wiley.McLeod, R., & Shell, G. (2006). Management Information System (10th ed.). Prentice Hall.Moscove, S., & Simkin, M. (1981). Accounting Information System Concepts and Practice for Effective Decision Making. New York: John Wiley and Sons, Inc.Mukjizatiah, S., & Arisman, A. (2017). Analisis Sistem Informasi Akuntansi Penerimaan dan Pengeluaran Kas pada PT. Mardiatama Konstruksi Palembang.Mulyadi. (2001). Sistem Akuntansi. Jakarta: Penerbit Salemba Empat.Murdick, et al, R. (1978). Accounting Information System. Englewood Cliffs N. J.: Prentice Hall, Inc.Mursyidi. (2010). Sistem Akuntansi. Bogor: Ghalia Indonesia.Nisa, K. (2017). Analisis dan Perancangan Sistem Informasi Akuntansi Penerimaan dan Pengeluaran Kas PT. Adiyasa Cipta Gemilang.Nur, M. (2013). Analisis Sistem Akuntansi Penjualan pada PT. Tiga Berlian Sejahtera.O'Brien, J., & Marakas, G. (2011). Management Information System (10th ed.). McGraw-Hill Education.Pranandari, R. P. (2017). Perancangan Sistem Akuntansi Penerimaan Kas pada Usaha Cucian Mobil "Static Car Wash" Jl. Damai No.9, Sleman, Yogyakarta.Puspita, V. A. (2016). Evaluasi Sistem Informasi Akuntansi Penerimaan dan Pengeluaran Kas (Studi Kasus di PT. Anugrah Estate, Desa Luan, Kecamatan Muara Samu, Kabupaten Tana Paser, Kalimantan Timur).Romney, M., & Steinbart, P. (2012). Accounting Information Systems (12th ed.). England: Pearson.Rosita, I. A. (2005). Sistem Akuntansi Penerimaan dan Pengeluaran Kas pada PT. Pelayaran Nasional Indonesia Cabang Semarang.Samryn, S. E., Ak., M. M., CA, L. (2011). Pengantar Akuntansi. Depok: PT. Rajagrafindo Persada.Satori, MA, P., & Komariah, M. Pd, D. (2013). Metodologi Penelitian Kualitatif. Bandung: Alfabeta.Somantri, D. (2004). Memahami Siklus Akuntansi Perusahaan Jasa dan Dagang SMK untuk Tingkat 1 Bidang Keahlian Bisnis dan Manajemen. Bandung: CV. ARMICO.Sugiyono. (2013). Metode Penelitian Pendidikan Pendekatan Kuantitatif, Kualitatif, dan R&D. Bandung: Alfabeta.Sugiyono, P. D. (2010). Memahami Penelitian Kualitatif (6 ed.). Bandung: ALFABETA.Sugiyono, P. D. (2014). Metode Penelitian Bisnis (Vol. 18). Bandung: Penerbit Alfabeta.Suroso. SE., M. A. (2016). Sistem Informasi Akuntansi Penerimaan dan Pengeluaran Kas pada PT. Sinar Galuh Pratama. Jurnal Ilmiah "DUNIA ILMU" No.1, 2.Umar, A., Hasiholan, L. B., Paramita, P. D., Pranaditya, A., & Santoso, E. B. (2017). Sistem Informasi Akuntansi pada Perusahaan Jasa Kontraktor CV. Cipta Adhi Jaya (Studi Kasus pada Pembangunan GUEST HOUSE, Jl. Ngesrep Barat, Semarang).Warren, C., Reeve, J., & Duchac, J. (2007). Accounting (Vol. 22e). USA: Thomson-South Western.
Accounting Students Perception of Information Technology Knowledge That Must Be Mastered by An Accountant (Case Study of Accounting Students in the Faculty of Economics and Business Tanjungpura University) DAMAYANTI, CINTHIA ANDINI
Jurnal KIAFE Vol. 10 No. 3 (2020): Jurnal Mahasiswa Akuntansi
Publisher : Undergraduate Program in Accounting, Department of Accounting, Faculty of Economics and Business, Universitas Tanjungpura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/kiafe.v10i3.44529

Abstract

This study aims to determine the perceptions of accounting students at the Faculty of Economics and Business, University of Tanjungpura on information technology knowledge that must be mastered by accountants. This type of research is a case study on students of the Accounting Study Program, Faculty of Economics and Business, Tanjungpura University. The data collection method used is an online questionnaire or what is called Google Form. The data analysis techniques used to answer the problem formulation include: 1) using the Data Normality Test and Hypothesis Test which is equipped with steps to make decisions, the analysis tool uses the Independent Sample T-test, 2) using the Data Normality Test and Hypothesis Testing which is equipped with steps for making decisions, analysis tools using One Way Anova (One Way - Anova).Keywords:Accountant, Google Form, Normality Test, Independent Simple T-Test, One-Way Anova.
Fraud Pentagon Theory, Financial Stability, and Information Asymmetry in Detecting Financial Statement Fraud (An Empirical Study of Insurance Companies Listed on the Indonesia Stock Exchange, 2018–2022) Irawan, Bambang
Jurnal KIAFE Vol. 4 No. 1 (2026): April 2026
Publisher : Undergraduate Program in Accounting, Department of Accounting, Faculty of Economics and Business, Universitas Tanjungpura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/kiafe.v4i1.84057

Abstract

This study aims to examine the effects of fraud pentagon factors, financial stability, and information asymmetry in detecting financial statement fraud in insurance companies listed on the Indonesia Stock Exchange during the 2018–2022 period. The fraud pentagon factors consist of pressure, opportunity, rationalization, capability, and arrogance, which are proxied by financial target, ineffective monitoring, change in auditor, change of director, and political connection. Financial statement fraud is measured using the F-Score model. This research employs a quantitative approach using secondary data obtained from annual reports of insurance companies. The sample was selected using purposive sampling and consisted of 15 insurance companies, resulting in 75 firm-year observations. Data were analyzed using logistic regression with SPSS version 27. The results show that ineffective monitoring has a significant effect on financial statement fraud. Meanwhile, financial target, change in auditor, change of director, political connection, financial stability, and information asymmetry do not have significant effects on financial statement fraud. These findings indicate that weak monitoring mechanisms may increase the likelihood of financial statement fraud, while other fraud pentagon factors and additional variables do not significantly explain fraud detection in the observed insurance companies.
PLANT STOCK INFORMATION SYSTEM WITH REORDER POINT AND RBS
IC-BESTS: International Conference on Business, Economics, Technology, and Social Sciences 2026: The IC-BESTS (International Conference on Business, Economics, Technology, and Social Sciences
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/icbests.v1i1.132

Abstract

Unstructured inventory management can lead to recording errors, disorganized data, and difficulties in determining replenishment schedules and priorities. This issue occurred at CV. Sahabat Tani Berkah, where inventory management was still conducted manually. This study aimed to design and implement a web-based inventory management information system to support structured inventory recording, determine reorder timing, and prioritize stock replenishment. The system applied the Reorder Point (ROP) method to calculate reorder timing based on demand, lead time, and safety stock, while the Rule-Based System (RBS) method was used to determine replenishment priorities according to stock conditions and demand levels. The system was developed using the Waterfall methodology, consisting of analysis, design, implementation, and testing phases. Data were collected through observation and interviews, and the application was built using the Laravel framework. The results indicate that the system can manage incoming and outgoing inventory data in a structured manner, automatically calculate ROP and safety stock values, and classify replenishment priorities into high, medium, and low categories. Consequently, the system helps reduce the risks of stockouts and overstocking while improving the effectiveness of inventory management and replenishment decision-making.
DESIGN AND IMPLEMENTATION OF A MANAGEMENT INFORMATION SYSTEM FOR MARKETING TOOLS INVENTORY AND SCHOOL PRESENTATION HONORARIUM RECAPITULATION AT LP3I NORTH JAKARTA
IC-BESTS: International Conference on Business, Economics, Technology, and Social Sciences 2026: The IC-BESTS (International Conference on Business, Economics, Technology, and Social Sciences
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/icbests.v1i1.142

Abstract

Design and Development of a Management Information System for Marketing Tools Inventory and School Presentation Honorarium Recapitulation at LP3I North Jakarta is a system designed to facilitate the management of inventory, honorarium records, and presentation schedules by authorized personnel. The system was developed as a computerized solution to improve the quality of services provided to staff while simplifying the management of inventory data, honorarium disbursement records, and scheduling processes compared to the previous manual system. The development of this system was based on several research methodologies, including interviews, observations, and literature review. The system was implemented using the CodeIgniter framework due to its efficiency, flexibility, and ease of maintenance during the development process. The existing inventory management, honorarium recapitulation, and presentation scheduling system at LP3I North Jakarta still relies on manual procedures, which are prone to calculation errors, data loss, and reduced reliability. Therefore, the implementation of the proposed system is expected to support the operational activities of the marketing and finance departments more effectively. Furthermore, the system is anticipated to improve the efficiency and effectiveness of marketing and finance personnel in managing inventory, honorarium records, and presentation schedules.
The Mediating Role of Management Accounting Information Systems : Innovation Capability and Firm Performance Carolina, Yenni; Joni, J; Jerry, J
Jurnal ASET (Akuntansi Riset) Vol 16, No 2 (2024): JURNAL ASET (AKUNTANSI RISET) JULI-DESEMBER 2024
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v16i2.80965

Abstract

Main Purpose: This study aims to analysed the impact of innovation capability on financial firm performance, with management accounting information systems (MAIS) as a mediating variable.Method: The research employs a causal-explanatory approach with a quantitative method. Data was collected using surveys distributed via Google Forms and physical questionnaires, and analysed using Structural Equation Modelling (SEM): SMARTPLS.Main Finding: The study finds that innovation capability positively influences firm performance, both directly and indirectly, through MAIS. MAIS also has a significant positive effect on firm performance. Additionally, MAIS mediates the relationship between innovation capability and firm performance, reinforcing the role of accounting information systems in enhancing financial outcomes.Theory and Practical Implications: The findings contribute to the theoretical understanding of the role of MAIS as a mediator in the relationship between innovation and firm performance. Practically, it provides insights for startup companies to leverage innovation capabilities while integrating robust MAIS to improve financial performance.Novelty: This research fills a gap by examining the mediating role of MAIS in the relationship between innovation capability and firm performance in startup companies, an area that has been largely unexplored.
ANALYSIS TIKTOK AFFILIATE CONTENT AS PURCHASE DECISION INFORMATION FOR THANKSINSOMNIA Muti Aisya Tangguh Pratomo; Muhammad Zacky; Muhammad Tengku Ihsan; Badriyah
IC-BESTS: International Conference on Business, Economics, Technology, and Social Sciences 2026: The IC-BESTS (International Conference on Business, Economics, Technology, and Social Sciences
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/icbests.v1i1.185

Abstract

The development of digital technology, particularly social media—which has become widely accessible and continues to grow rapidly—has influenced marketing patterns and consumer behavior, especially in determining purchasing decisions. This study aims to measure the effectiveness of affiliate content on the TikTok app in influencing purchasing decisions for products from the Thanksinsomnia brand. The research employed a descriptive quantitative approach using a Likert scale through the distribution of questionnaires to 31 respondents. The results indicate that 45.2% of respondents were interested in purchasing Thanksinsomnia products after viewing TikTok affiliate content, 43.3% felt confident about the products after watching such content, and 51.6% stated that they had purchased Thanksinsomnia products. Most respondents perceived affiliate content as providing clear product information, attractive visuals, and trustworthy reviews from affiliates. Therefore, TikTok Affiliate can be utilized as a digital promotional medium capable of increasing consumer interest while also influencing the purchasing decision-making process for Thanksinsomnia products.
FRONT-END INTERFACE DESIGN AND IMPLEMENTATION OF A WEB-BASED INVENTORY INFORMATION SYSTEM FOR TRAINING INSTITUTES IN JAKARTA
IC-BESTS: International Conference on Business, Economics, Technology, and Social Sciences 2026: The IC-BESTS (International Conference on Business, Economics, Technology, and Social Sciences
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/icbests.v1i1.203

Abstract

Background: Managing inventory data in non-formal educational institutions with multiple branches frequently encounters synchronization barriers when conducted manually through conventional recording methods. Objective: This study aims to design and implement an integrated web-based inventory information system front-end interface to enhance operational efficiency, data integrity, and asset monitoring transparency across various Training Centers (TCs). Methodology: Adopting a linear sequential (Waterfall) software development model, this research encompasses interface requirements analysis, visual architecture design (wireframes and prototypes), code implementation, and rigorous system testing. Data collection was executed through field observations, in-depth interviews, and a comprehensive literature review. Findings: This study delivers a responsive, structured, and user-friendly inventory interface developed using core web technologies: HTML5, CSS3, JavaScript, and the Bootstrap framework. Interface testing via the black-box methodology demonstrates that the visual system dynamically adapts across diverse device screen resolutions and modern web browsers. Conclusion: The developed system effectively minimizes the risks associated with data redundancy while optimizing centralized asset condition tracking within training institutes in Jakarta.
Classification of Students’ Cumulative Grade Point Average (CGPA) in the Information Management Program at LP3I Polytechnic, Jakarta Using the C4.5 Decision Tree Algorithm
IC-BESTS: International Conference on Business, Economics, Technology, and Social Sciences 2026: The IC-BESTS (International Conference on Business, Economics, Technology, and Social Sciences
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/icbests.v1i1.211

Abstract

Grade Point Average (GPA) is one of the primary indicators used to measure students' academic achievement during their university education. GPA information enables study programs to evaluate academic performance, monitor learning progress, and develop strategies to improve educational quality. This study aims to analyze the GPA achievement of students in the Informatics Management Study Program at LP3I Jakarta Polytechnic using the Decision Tree C4.5 algorithm. The dataset consists of students' academic records, where Semester Grade Point Average (SGPA) scores from the first to the final semester serve as predictor attributes, while GPA achievement categories function as the target variable. The research process includes data collection, preprocessing, attribute selection, data transformation, and classification model development using RapidMiner. The Decision Tree C4.5 algorithm was selected because it generates interpretable decision tree models and identifies the most influential attributes affecting GPA achievement. The resulting classification rules are expected to reveal the relationship between semester GPA performance and final GPA categories. The findings can assist study programs in identifying students with different academic performance levels at an early stage, supporting data-driven academic decision-making, and developing strategies to improve learning outcomes and overall educational quality at LP3I Jakarta Polytechnic.

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