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The Impact of Undergraduate Program Developers and User Participation on the Quality of School Information System Nur W. Rahayu; Novi Setiani; Hanson P. Putro; Irena Yolanita Maureen
Jurnal Pendidikan Teknologi dan Kejuruan Vol 24, No 2 (2018): (October)
Publisher : Faculty of Engineering, Universitas Negeri Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (339.509 KB) | DOI: 10.21831/jptk.v24i2.20267

Abstract

Developer's expertise and user participation are two critical factors of successful School Information System (SIS). Many researchers focus on user-initiated and professional SIS, while this study observes a campus-initiated SIS which involves undergraduate developers and volunteer users. We qualify the system using the System Usability Scale (SUS) and observation. The final prototype reaches an acceptable level of SUS and the outcomes among students whose GPA above 3.0 are not much different, but we recommend to find students with good grades in the supporting courses. The volunteer users come from 2 public and two private schools in Yogyakarta, Indonesia. We also examined user participation and found they were good and even excellent, although each developer may have a different standard of perceiving user participation. This study also reveals user inconsistency and interface issues were still become problematic, as changes cause the project to be overdue.
ANALYSIS AND DESIGN CASH SALES ACCOUNTING INFORMATION SYSTEM AT UTAMA ALUMINIUM STORES Azhelia Syafira; Lana Sularto
Jurnal Ilmiah Ekonomi Bisnis Vol 23, No 3 (2018)
Publisher : Universitas Gunadarma

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (708.16 KB) | DOI: 10.35760/eb.2018.v23i3.1834

Abstract

This research was conducted at Utama Aluminum Store which is a companyengaged in general trading or general supplier and manufacture of various doors, frames, windows, X Panda, mosquito wire, and window displays. The purpose of this study was to determine and evaluate the cash sales accounting information system that was running at Utama Aluminum Store and to provide an alternative design of cash sales accounting information systems at Utama Aluminum Store. The data used in this study are primary data obtained directly from Utama Aluminum Store and secondary data obtained in the form that has been in the form of publications. The analytical tool used in this study is a qualitative descriptive analysis tool by analyzing the system using the COSO method, which then continues the conceptual design phase by designing a document flow chart (flowchart), Data Flow Diagram (DFD), Entity Relationship Diagram (ERD), Normalization. After that proceed to the physical design stage but only limited to designing database design, input and output design. Based on the results of the study, the researchers found that the cash sales system run by the company was less effective because there were still a number of tasks in the sales section, and the warehouse section, and also the documents used were still not meeting the system requirements. In addition, the resulting report is a sales report that is only recorded in a book that can cause the resulting report to be ineffective and cause fraud. Furthermore, the researchers designed a cash sales accounting information system that is able to overcome these weaknesses and shortcomings.
ANALYSIS AND DESIGN ACCOUNTING INFORMATION SYSTEM OF FUNDING AND FINANCING AT KOPERASI SERBA USAHA SYARIAH BAITUL MAAL WAT TAMWIL BAKTI NURUL HUDA Malicha Aulia Zatalini; Imam Subaweh
Jurnal Ilmiah Ekonomi Bisnis Vol 23, No 3 (2018)
Publisher : Universitas Gunadarma

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1609.138 KB) | DOI: 10.35760/eb.2018.v23i3.1835

Abstract

This research conducted at Kopsyah BMT Bakti Nurul Huda and applied a computerized system of funding and financing activities. The purpose of this research is to find out and analyze how the accounting information system of funding and financing activities have been running, whether the system has been running well and how alternatives system is effectively applied in Kopsyah. The research method used is descriptive analysis method with qualitative data. Data analysis techniques consist of literature study, observation, interview, and documentation. The primary data were collected from interviews, notes, and documents which related to accounting activities, while secondary data consist of organizational structure, job description, documents, forms, and accounting records.The analysis tool consists of system analysis and design system with DFD, ERD, normalization, database, and design input as well as output. The results show that Kopsyah has double positions on Baitulmaal between secretary with accounting and cashier or teller with the head of KUB, on Baitultamwil between the cashier or teller with accounting.Documents and the copies have been made, although there are some documents that do not have copies. Recording and data storage are analyzed with daily cash book, control card and Excel. The researcher proposes to separation positions by adding cashier or teller for Baitulmaal, one accounting and one finance manager.The researcher also proposed to replace membership book from manual to printed form, eliminate the function of some documents in Baitulmaal, such as daily cash book, control card, and letter of application to become member, add documents and copies, such as receipt which consists of two sheets, deposit slip, withdrawal slip, slip of disbursement financing and slip of installment financing consists of three sheets and use computerized system and server as well as data storage with database.
THE INFLUENCE OF INTERNAL CONTROL SYSTEM EFFECTIVENESS, COMPENSATION COMPLIANCE, AND INFORMATION ASYMMETRY ON THE TENDENCY OF ACCOUNTING FRAUD (A CASE STUDY ON SEHATI CREDIT UNION) Amalia Nurul Hidayah; Misdiyono Misdiyono
Jurnal Ilmiah Ekonomi Bisnis Vol 24, No 1 (2019)
Publisher : Universitas Gunadarma

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (484.184 KB) | DOI: 10.35760/eb.2019.v24i1.1853

Abstract

A cooperative is a governmental organization established to enhance economic growth and national unity. As the development of the law on cooperatives, the present and developing institutions similar to Savings and Loan Union is called Credit Union. A cooperative is very vulnerable to the risk of loss. Insecurity is possible because of the tendency of accounting fraud. Some things that can affect the tendency of accounting fraud are internal control, compliance compensation, and information asymmetry. This research aims to determine whether there is any influence of internal control system effectiveness, compensation compliance, and information asymmetry on the tendency of accounting fraud. The research uses the quantitative method, and the research subject is Sehati Credit Union. The research data consist of primary and secondary data, especially the purposive sampling data which are collected from 36 respondents. Whereas, the data analysis technique uses multiple regression analysis using SPSS 21 software for Windows. The research concludes that the effectiveness of internal control system has a partially positive significant influence on the tendency of accounting fraud, compensation compliance has a partially negative significant influence on the tendency of accounting fraud, and information asymmetry has a partially positive significant influence on the tendency of accounting fraud. It means that the effectiveness of the internal control system, compensation compliance, and the information asymmetry have significant influences on the tendency of accounting fraud. 
DESIGNING THE ACCOUNTING INFORMATION SYSTEM OF CASH RECEIPT AND CASH DISBURSEMENT (CASE STUDY IN PT. INCORE KARYA UTAMA) Michelle, Michelle
Jurnal Kajian Ilmiah Akuntansi Fakultas Ekonomi UNTAN (KIAFE) Vol 9, No 2 (2020): Jurnal Mahasiswa Akuntansi
Publisher : Jurnal Kajian Ilmiah Akuntansi Fakultas Ekonomi UNTAN (KIAFE)

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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.
THE USE OF INFORMATION GAP TECHNIQUE IN TEACHING FLUENCY IN SPEAKING Sari, Jamila; Sofian, Sofian; Rosnija, Eni
Jurnal Pendidikan dan Pembelajaran Khatulistiwa Vol 8, No 2 (2019): Februari 2019
Publisher : Jurnal Pendidikan dan Pembelajaran Khatulistiwa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (847.215 KB)

Abstract

AbstractThe purpose of this research was to answer the research question “is the use of information gap techniqueeffective to increase students’ fluency in speaking?” The researcher focused on the eleventh grade students of Madrasah Aliyah Raudhatul Ulum Meranti in Academic Year 2016/2017 by administering a spoken test of asking and giving opinion before and after the treatments. In conducting this research, the researcher applied a-Quasi Experimental Study with provide two groups; experimental group and control group. The population of this research was all students on eleventh grade and the sample was taken from class A (28 students) and class B (28 students).  The data were calculated and the result showed that the score of students’ post-test in experimental group (43.285) was higher than score of students’ post-test in control group (35.357) in conclusion, it is clear that the use of information gap technique effect on increasing students’ fluency in speaking. Therefore, the Null Hypothesis that says “there is no difference between the students achievementin increasing fluency in speaking using Information Gap Technique and without using Information Gap Technique”was rejected, and the Alternative Hypothesis that says “there is significant different between students’ achievement increasing fluency  in speaking using Information Gap Technique and without using Information Gap Technique” was accepted. Keywords: A-Quasi Experimental study, fluency, information gap technique, speaking
Developing Students Speaking Competence Through Information Gap Technique (An Action Research Conducted at Class XI of Tourism Study Program of SMK Negeri 1 Gorontalo) KaU, Naziefatussiri
Jurnal Pelangi Ilmu VOL 05, NO 01, 2012
Publisher : Jurnal Pelangi Ilmu

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (256.473 KB)

Abstract

Berdasarkan observasi di kelas XI Program Keahlian Usaha Perjalanan Wisata SMK Negeri I Gorontalo, Nampak bahwa para siswa memiliki masalah dalam menyelesaikan tugas speaking yang diberikan oleh guru. Para siswa biasanya takut dan malu dalam melakukan tugas tersebut. Berdasarkan pengalaman dan realitas dalam pembelajaran di kelas, menunjukkan bahwa hanya terdapat 33,3% dari 36 siswa yang mampu melakukan tugas speaking yang diberikan guru dengan baik. Hal ini menunjukkan bahwa kompetensi siswa dalam speaking, harus segera ditingkatkan. Aspek-aspek yang dinilai dalam speaking adalah; pronunciation grammar, word choice, fluency dan communicative ability. Strategi yang biasa digunakan dalam pengajaran speaking masih konvensional dan kadang-kadang tidak relevan dengan materi. Para siswa hanya menghapal dialog yang ada dalam buku paket dan mendemonstrasikannya di depan kelas. Solusi dari persoalan ini, peneliti menggunakan Information Gap Technique dalam pembelajaran speaking, untuk membantu meningkatkan kompetensi siswa kelas XI Program Keahlian Usaha Perjalanan Wisata dalam speaking. Hasil penelitian ini menunjukkan bahwa pada siklus pertama, terdapat 25 siswa (69,44%) belum berhasil dalam pembelajaran dan 11 siswa lainnya (30,56%) berhasil. Pada siklus kedua, terdapat 36 siswa (97,22%) yang berhasil. Berdasarkan temuan di atas dapat disimpulkan bahwa Information Gap Technique dapat meningkatkan kompetensi speaking siswa kelas XI Program Keahlian Usaha Perjalanan Wisata SMK Negeri I Gorontalo.
The impact of abnormal return towards dividend changes with private information as a moderating in Indonesia Nurul Husna; Faisal Faisal
Proceedings of AICS - Social Sciences Vol 7 (2017): 7th AIC in conjuction ICMR 2017 Universitas Syiah Kuala October 2017
Publisher : Proceedings of AICS - Social Sciences

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (376.51 KB)

Abstract

This study examines the impact of abnormal return towards dividend changes with private information as a moderating in Indonesia. The variables used in this study are abnormal return, private information, and dividend changes. Analysis model in this study is Moderated Regression Analysis (MRA). By using purposive sampling technique, there are 27 stocks as a research sample in Indonesia Stock Exchange 2013-2016. The result of this research shows that abnormal return has positive and significant impact towards dividend change. In other hand, private information in stock price has a negative and significant impact towards dividend change. The interaction analysis result shows that private information weakens the impact of abnormal return towards dividend changes. This study highlights private information in stock prices as an important determinant of dividend policy.
The influence of usefulness, adequacy of information, and perceived risk of electronic money Brizzi adoption in Banda Aceh – Indonesia Muslim A Djalil; Muhammad Arfan; M Rizal Yahya; Nura Sahirah
Proceedings of AICS - Social Sciences Vol 7 (2017): 7th AIC in conjuction ICMR 2017 Universitas Syiah Kuala October 2017
Publisher : Proceedings of AICS - Social Sciences

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (264.01 KB)

Abstract

The objective of research is to investigate the influences of usefulness, the adequacy of information, and perceived risk on the electronic money adoption Brizzi in Banda Aceh. The object of this study is Bank customers in Banda Aceh city who use e-money services of which consist of 100 persons. The research employs purposive sampling method and taken by using Slovin’s formula. This field survey based research is mainly based on primary data obtained directly from a closed questionnaires distributed to respondents. The data collected are analyzed by using multiple regression method with SPSS software. The results of this research show that usefulness, the adequacy of information, and perceived risk have a significant influence on the electronic money adoption Brizzi in Banda Aceh, either tested partially or simultaneously
The effect of the information technology application and professional ethics on auditors performance Mulia Saputra; Mia Lutfi Shara
Proceedings of AICS - Social Sciences Vol 7 (2017): 7th AIC in conjuction ICMR 2017 Universitas Syiah Kuala October 2017
Publisher : Proceedings of AICS - Social Sciences

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (246.316 KB)

Abstract

This study aims to determine the effect of the information technology application and professional ethics on the auditor's performance. The population of this study was all auditors working at the BPK RI Office of Aceh Province represented 87 auditors. Stratified random sampling multiple regression analysis models are applied in this study. This research is Causal Study. The results indicate that information technology application and professional ethics simultaneously affect the performance of BPK RI Representative of Aceh Province. Information technology application and professional ethics have a positive effect on auditor performance Audit Board of Republic of Indonesia Representative of Aceh Province.

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