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CONTROL AND ACCOUNTING INFORMATION SYSTEM USING COSO ERM IN PT. EMII Syahputra, Faiz; Suardi, Imelda
Emerging Markets : Business and Management Studies Journal Vol 5 No 1 (2017)
Publisher : Academic Research Centre Services

The use of accounting information system effects the implementation of internal control. COSO ERM method is now the most widely accepted internal control framework in the world and used as the basis for this research. The case study was conducted in a medical equipment distributor that has implemented accounting information system for their financial reporting. The focus is on its process, threats, and controls using interview and questionnaire to the employess. This research proposed new procedures for both revenue and expenditure cycles and suggested activites for better internal control. The result showed that the company has implemented good internal control in almost all COSO ERM measurement, except for information and communication aspect.

ANALYSIS OF ACCOUNTING INFORMATION TOWARDS STOCK RETURN IN FOOD AND BEVERAGE INDUSTRY LISTED ON INDONESIA STOCK EXCHANGE FOR THE PERIOD OF 2010-2014 Joane, Meidisa; Pratama, Indra
Emerging Markets : Business and Management Studies Journal Vol 3 No 1 (2015)
Publisher : Academic Research Centre Services

This study investigates the correlations of the accounting information: current ratio, debt-to-equity ratio, total assets turnover, price-to-earnings ratio, and firm size towards stock return. This is to respond the economic condition and improvement of Asian market towards the global economy, and increasing consumer spending in food and beverage in Indonesia. Some previous studies found that there is a correlation between the variables and the stock return. This study then reveals a significant correlation of current ratio, debt-to-equity ratio, total asset turnover, and firm size when they are put as a single variable, towards the stock return. However, the price-to-earnings ratio is found to have an significant correlation towards the stock return, and so do all the accounting information as independent variables when combined in multiple regression model.

Rural Women and Information on Natural Resources: Rural Women in Acehâ€™s Struggle for Agency Muthaleb, Abdullah Abdul
Jurnal Perempuan Vol 24, No 4 (2019): Rural Women's Agency
Publisher : Yayasan Jurnal Perempuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34309/jp.v24i4.369

Rural women have the potential to mobilize herself and her community towards a sovereign and just rural community. However, rural women frequently face form of discrimination that impede them to achieve their maximum potential. In the midst of forest and land degradation, those gender-based discrimination also prevent women from participating in land and forest governance that is vital for the rural communityâ€™s livelihood. An example of form of gender-based discrimination experienced by women in several regions in Aceh is discrimination in accessing public information. This article describes and analyses several Aceh womenâ€™s experiences in using the rights-based approach on access to information. The women in this article have used the Law on Public Information as the basis for their advocacy towards the land and forest governance in their residential area. These experiences of the rural women have shown shows that women have not only interests upon the information on natural resources, but they also possess capability, perseverance, and will to obtain such information.

Strategic Information Systems Planning (SISP) Practices in Health Care Sectors of Rwanda Emmanuel, Gahizi none
Journal of Information Technology and Computer Science Vol. 4 No. 3: Desember 2019
Publisher : Faculty of Computer Science (FILKOM) Brawijaya University

Strategic Information Systems Planning (SISP) is an area of great value in information technology as concerns and interests to Information Systems. SISP has consistently been ranked the top issue for IS executive since 1970â€™s in developed and non-developed countries.Studies show that Strategic Information Systems Planning (SISP)can help the manager to design information systems, develop IS strategy and distribute resources for IS strategy. However, in Rwanda ,the use of SISP in healthcare sectors Â is still limited and under-researched. The key goal of this research is to find out the positive impactÂ and the gain for putting into practice the SISP to Developing countries, particularly Rwanda Health sector. The research is aimed at provingthe limitations of the existing Information Systems within the healthcare sector of Rwanda.Furthermore, Hybrid SWOT approach will be used to give solutions to the challenges faced in the implementation of SSIP for health sectors in Rwanda.

Evaluasi Usability Aplikasi Road Transport And Traffic Information Center (RTTIC) Kota Malang Dengan Menggunakan Metode Usability Testing Agung Rizqi Maulana; Satrio Hadi Wijoyo; Andi Reza Perdanakusuma
Jurnal Pengembangan Teknologi Informasi dan Ilmu Komputer Vol 4 No 1 (2020): Januari 2020
Publisher : Fakultas Ilmu Komputer (FILKOM), Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (424.229 KB)

Malang City Transportation Department in 2016 launched the RTTIC Kota Malang mobile application. RTTIC Kota Malang can help users to get the latest traffic situation information, also information about locations, telephone numbers, and important activities in Malang City. The application has been downloaded 10 thousand times by users in Google Playstore and has a rating of 2.9 from a 5 star scale. According to the users, there are several problems with the application, including screen orientation that reduces user comfort, the application's home page does not display the available menus, and the CCTV icon on Peta CCTV menu resembles another icon. Based on the problems found, usability evaluation needs to be done to assess the level of application usability. Usability testing is used as an evaluation method that includes 9 participants for application testing. The test is carried out four times, twice the task scenario test on the application and twice the task scenario test on the improvement recommendation. Two tests were conducted with the aim of comparing usability values â€‹â€‹between applications with improvement recommendations. Task scenario testing on the application and improvement recommendations are done twice each to assess aspects of usability that require testing more than once. The findings of problems after conducting a post-test interview will be the basis for making improvement recommendations. Improvement recommendations are tested again like testing the application in the first time, and then the usability values â€‹â€‹are compared. The increase in usability value obtained from the improvement recommendation is 10.06%.

Pemilihan Fitur dengan Information Gain untuk Klasifikasi Penyakit Gagal Ginjal menggunakan Metode Modified K-Nearest Neighbor (MKNN) Muhammad Ramanda Hasibuan; Marji Marji
Jurnal Pengembangan Teknologi Informasi dan Ilmu Komputer Vol 3 No 11 (2019): November 2019
Publisher : Fakultas Ilmu Komputer (FILKOM), Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (495.767 KB)

Kidney has an important role in human body. Decreased kidney function can result in chronic kidney disease. Detection of chronic kidney disease using medical data that use features as factors of kidney failure, this data can be processed and build an intelligent system from it, that can help detect kidney failure. In the process of chronic kidney disease data classification method can be used. Modified K-Nearest Neighbor (MKNN) is one of classification method. But the weakness of the MKNN method is in the process using all available features, so it can cause an error detection because there are some features that are less relevant. Therefore in this research, a feature selection method is added, namely Information Gain, Information Gain method calculates the Gain value for each feature, features with large Gain values â€‹â€‹will be better used for the classification process. On the results of testing variations numbers of features after selection and the effect of variations of K values, produces the highest accuracy value on 4 features with K values = 2 and 4 produces an accuracy value of 97,7% and on 6 features with K values = 2 and 4 produces an accuracy value of 97,7%. For the system testing using Information Gain produces an accuracy value of 96,8% and those not using Information Gain produce an accuracy value of 79,9%.

Perbandingan Kinerja Protokol Routing RIP (Routing Information Protocol) dan OSPF (Open Shortest Path First) Berbasis IPv6 Muhammad Affan Alvyan; Primantara Hari Trisnawan; Kasyful Amron
Jurnal Pengembangan Teknologi Informasi dan Ilmu Komputer Vol 3 No 10 (2019): Oktober 2019
Publisher : Fakultas Ilmu Komputer (FILKOM), Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (282.52 KB)

Routing is the process of selecting the best route or route that must be passed so that packets get to the destination quickly. Most of the application of RIP and OSPF protocols on real networks and previous studies still use a lot of IPv4 networks, which we know is that the number of IPv4 address allocations in the world has decreased over the years. This study tries to use IPv6 addresses implemented in the RIP and OSPF routing protocols in the form of simulations in the Riverbed Modeler software to determine the performance of the two routing protocols by adding disconnections and recovery paths for sending data packets or failure recovery. The purpose of this study is to determine the best routing protocol in overcoming failure recovery from two IPv6-based RIP and OSPF routing protocols by comparing the performance of three parameters namely metric cost, convergence actvity, and routing traffic. The test results obtained from this study that the OSPFv3 routing protocol has a performance superior to RIPng in convergence activity and routing traffic. Difference in convergence activity speed of 8,59 seconds in scenario one and 3,39 seconds in scenario two. Difference in the average amount of traffic 153163,33 bps in scenario one and 109214,08 bps in scenario two. The conclusion from this study, that the best routing protocol in overcoming failure recovery is the OSPFv3 routing protocol. The metric cost parameter does not participate in determining the best routing protocol in overcoming failure recovery, because each routing protocol has its own algorithm in the routing process or has its own metric value in determining the best path that distinguishes between routing protocols.

Design of Administrative Information Systems Puskesmas (SIAPUS) Sawah Besar District Asfani, Asfani; Taufik, Ghofar
REMIK: Riset dan E-Jurnal Manajemen Informatika Komputer Vol. 4 No. 1 (2019): Remik Volume 4 Nomor 1 Oktober 2019
Publisher : Politeknik Ganesha Medan

The government's commitment to provide health insurance to the wider community is evidenced by the establishment of puskesmas throughout Indonesia. The Ministry of Health of the Republic of Indonesia for Healthier Indonesia, the motto is the motivation of the puskesmas to improve its performance. Puskesmas is a health agency sector that develops rapidly with population growth. Quality of service is a central point of puskesmas. Along with the era of the Industrial Revolution 4.0 marked by the emergence of various digital innovations impacted on the health services of health centers. From observations that have been made previously, there was a gap in current digital system at the puskesmas where patient, poly, doctor, midwife examination, medical records, recipes, drug history, internal referral, laboratory examinations and internal referral feedback scattered in many divisions have not been integrated resulting in slowed service speeds, data sharing, transaction processing, information distribution has not been running optimally. The impact felt by the human resources that run the system in all divisions, including burnout, increased exhaustion, high chance of human error. The solution through the development of digital-based systems is the most appropriate reference in overcoming the obstacles that occur. Puskesmas information system (SIAPUS) is an application that integrates all data and information spread in all divisions easily and is transparent. Security system is the main key to protect data and information. SIAPUS is equipped with a unique code, notification system and is responsive. The benefit principle becomes an important point of SIAPUS implementation that is able to protect data and information effectively and efficiently, patients get comfort in every treatment, improve time and process efficiency and performance in each division or management, sharing data and information is served by a single database management system. In this study, the system development method needed by the author applies the Spiral model, namely: customer communication, planning, risk analysis, engineering, construction and launch, and customer evaluation. The results of the study are expected to produce a better administration information system application that can help the performance of health centers in data processing and public health reporting that can later answer the various problems that have been faced so far.

Perancangan Sistem Delivery Fastfood Berbasis Web Dengan Metode GIS (Geographic Information System) Putra, Surya Hendra
REMIK: Riset dan E-Jurnal Manajemen Informatika Komputer Vol. 3 No. 2 (2019): Remik Volume 3 Nomor 2 April 2019
Publisher : Politeknik Ganesha Medan

Abstrak â€” Layanan pemesanan makanan dengan sistem delivery order saat ini semakin banyak digunakan pada rumah makan-rumah makan yang menyediakan jenis makanan fastfood. Pemesanan makanan maupun minuman fastfood selama ini banyak yang masih menggunakan cara manual dengan menggunakan media telepon, dimana konsumen akan bertanya menu apa saja yang tersedia serta harganya, sehingga konsumen dapat memesan makanan yang diinginkannya. Selain itu, kesulitan yang lain adalah pada saat pengiriman barang, dimana alamat pengiriman yang diberikan konsumen pada saat melakukan pemesanan sering tidak lengkap dan jelas dan mempersulit bagian pengirim pesanan. Sistem ini diharapkan dapat mempermudah rumah makan dalam menyajikan informasi dan promosi rumah makan seperti menu makanan dan minuman yang dapat dipesan serta mempermudah masyarakat dalam melakukan pemesanan makanan dan minuman secara online tanpa harus datang langsung kerumah makan dikarenakan makanan dan minuman yang dipesan langsung diantar kerumah dengan sistem delivery. Sistem ini juga dilengkapi dengan fasilitas GIS (Geographic Information System), sehingga pengirim/pengantar dapat mengetahui lokasi atau alamat dimana makanan akan diantar

MVC Concept in the Development of Information System for Rental Office Utilities Cost Sudradjat, Adjat; Atmaja, Rahdian Kusuma; Ramadan, Rino; Ispandi, Ispandi
REMIK: Riset dan E-Jurnal Manajemen Informatika Komputer Vol. 4 No. 1 (2019): Remik Volume 4 Nomor 1 Oktober 2019
Publisher : Politeknik Ganesha Medan

The calculation of the utilities cost of rental office in an office building that is still processed manually and conventionally is certainly troublesome for the building manager. Data processing by using office applications such as spreadsheets becomes ineffective when the number of tenants is increasing and transaction data coming in continues to grow. It causes stakeholders to often experience delays in obtaining the required reports. The research aims to build an application which can be used easily and able to provide information quickly and accurately in the process of calculating the utilities cost of rental office, which consists of the usage costs of electricity, water and gas. The application is developed by using MySQL database and PHP, HTML, CSS, Jquery as programming languages. It also applies the concept of MVC (Model-View-Controller) to the CodeIgniter framework and using agile method in developing the system. The research resulted in a web-based application of the utilities cost information system that is useful for building managers in the process of recording and calculating utilities cost automatically, so it can produce reports quickly and accurately. The advantage of the web-based application is that it allows stakeholders to obtain the required reports because they can be accessed directly online, so that the use of electricity, water and gas at rental offices can be well controlled.

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