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IMPLEMENTATION OF INVENTORY ACCOUNTING INFORMATION SYSTEMS AT PHARMACY (Case Study at Tirta Pharmacy) Mustofa, Ahmad; Ekasari, Kurnia; Kusmintarti, Anik
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 5, No 2 (2021): IJEBAR, VOL. 05 ISSUE 02, JUNE 2021
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v5i2.2478

The purpose of this research is to provide an overview of the systems and procedures for cash receipts and disbursements associated with merchandise inventory. This research was a qualitative study to describe the business flow of incoming and outgoing items by looking at the accounting information system design. The object of this research was Tirta Pharmacy located in Jember Regency, East Java. The type of data in this study was primary data in the form of observations and interviews with pharmacists in Tirta pharmacy. Data analysis was carried out in this study in order to analyze obstacles and problems regarding financial reports, the functions of the data obtained, and procedures related to the design of accounting information systems with the aim of implementing a good financial statement accounting information system and can improve efficiency and stabilization of operational activities, especially in the drug supply division at Tirta Pharmacy.. The results of this study propose systems and procedures for cash receipts and disbursements, as well as suggestions for using information technology in carrying out company operational activities.

ANALYSIS OF CASH EXPENDITURE EFFECTIVENESS THROUGH THE ACCOUNTING INFORMATION SYSTEM OF PT. TELKOM INDONESIA REGIONAL DIVISION V Mutiara Rachma Ardhiani; Yuni Sukandani; Siti Istikhoroh; Yurida Sasmita
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 4, No 03 (2020): IJEBAR, VOL. 04 ISSUE 03, SEPTEMBER 2020
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v4i03.1275

This study aims to analyze the procedures and effectiveness of cash expenditure through the accounting information system of PT. Telkom Indonesia Regional Division (Divre) V. This type of research is descriptive qualitative with the Miles and Hubermen model as a method of analysis. The results showed that the company had implemented computerized financial management through SAP (System Application and Product) and cash expenditure using the imprest fund system. The use of accounting information systems and procedures aims to protect assets and support the effectiveness of cash expenditure.

EMPLOYEE PERFORMANCE PT. MILLENIUM PHARMACON INTERNATIONAL Tbk: QUALITY OF HUMAN RESOURCES (HR) AND INFORMATION SYSTEMS OF MILLENIUM PHARMACON INTERNATIONAL (SIMPI) Eka Lufitasari; Mochamad Mochklas; Djoko Soelistya
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 4, No 03 (2020): IJEBAR, VOL. 04 ISSUE 03, SEPTEMBER 2020
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v4i03.1329

Companies must be able to compete, so it requires quality human resources (HR) and technology in the form of applications implemented by the company that can assist in achieving the company's vision and mission. This research aims to analyze the influence of the quality of human resources and the Millennium Pharmacon International (SIMPI) Information System Application on the Performance of PT. Millenium Pharmacon International Tbk. This study uses a quantitative approach, where the population and research sample of all employees of PT. Millenium Pharmacon International Tbk. Surabaya branch as many as 85 people. The incoming data is processed and analyzed using the SPSS-26 program. The results of this study the quality of human resources has a positive but insignificant effect on the performance of employees of PT. Millenium Pharmacon International Tbk, SIMPI has a positive and significant effect on the employee performance of PT. Millenium Pharmacon International Tbk, and the quality of HR and SIMPI simultaneously have a positive and significant effect on the performance of employees of PT. Millenium Pharmacon International Tbk.

INTERNAL CONTROL SYSTEM, UTILIZATION OF ACCOUNTING INFORMATION TECHNOLOGY, ON VILLAGE FUND MANAGEMENT ACCOUNTABILITY Yenty Astari Dewi; Nasfi Nasfi; Mai Yuliza
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 5, No 1 (2021): IJEBAR, VOL. 5, ISSUE 01, MARCH 2021
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v5i1.2040

The government prioritizes Villages in development, providing funds for Villages which are taken directly from the State Revenue and Expenditure Budget to be managed by the Village independently. The research objective was to determine the effect of the influence of the internal control system, the use of accounting information technology, and the competence of the Nagari apparatus on the accountability of village fund management. This type of quantitative research, a sample of 20 Nagari in Agam District, as many as 80 respondents, using convenience sampling techniques, the data in this study were collected using a questionnaire and analyzed using multiple regression analysis. The results of the research F test results F value 31.750> F table 2.74, 95% confidence level and significant 0.05, Fcount > F table conclusion that there is an effect of independent variables (X1, X2 and X3) on the dependent variable (Y) simultaneously. A separate t-test test found that the internal control system variable (X1) did not have a significant effect on the accountability of Village Fund management, the variable use of accounting information technology and the competence of Nagari officials (X2 and X3) had a significant effect on the accountability of Village Fund management. Keywords: Internal Control System, Utilization of Accounting Information Technology, Nagari Apparatus Competence, Accountability, Village Fund.

ANALYSIS OF THE INFLUENCE OF INFORMATION TECHNOLOGY AND INNOVATION ON COMPETITIVE EXCELLENCE TO IMPROVE ORGANIZATIONAL PERFORMANCE ( CASE STUDY ON THE ATTRACTIONS OF BUKIT PANEMBONGAN VILLAGE TEMBONG KUNINGAN REGENCY) Wely Hadi Gunawan; Wachyuni Wachyuni
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 4, No 03 (2020): IJEBAR, VOL. 04 ISSUE 03, SEPTEMBER 2020
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v4i03.1305

Tourism is one of the uses of natural resources that can have high economic value for regions that manage natural resources into tourist attractions that can attract visitors both from within and outside the country. In addition, tourism also has an influence on Regional Original Revenue (PAD) for Local Governments. Kuningan Regency is one of the areas in West Java which has a variety of tourist attractions. One of the leading tourist objects is Panembongan Hill Tour. Panembongan Hill Tourism has potential that needs to be developed. With the existence of competition, the panembongan hill tourism is faced with various opportunities and threats both from outside and from within the country. Based on a survey conducted there was a decrease in the number of visitors during the opening of new tourist attractions, therefore this study was conducted to determine the effect of Information Technology and Innovation on Competitive Advantage to Improve Organizational Performance in Panembongan tourist attractions. The population in this study visitors come to tourist attractions in Panembongan which are domestic tourism and foreign tourists. The number of samples used was 150 respondents. The data collection method is done through a questionnaire method. This study uses structural equation medeling (SEM) analysis techniques using the AMOS 2.1 analysis tool. Keywords: Information Technology, Innovation, Competitive Advantage, Organizational Performance

INFORMATION GAIN PADA ALGORITMA C4.5 UNTUK KLASIFIKASI PENERIMAAN BANTUAN PANGAN NON TUNAI (BPNT) Rizal Amegia Saputra; Sri Wasiyanti; Denny Pribadi
Indonesian Journal of Business Intelligence (IJUBI) Vol 4, No 1 (2021): Indonesian Journal of Business Intelligence (IJUBI)
Publisher : Program Studi S1 Sistem Informasi Fakultas Komputer dan Teknik Universitas Alma Ata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21927/ijubi.v4i1.1757

Masalah kemiskinan diberbagai belahan dunia khususnya indonesia menjadi persoalan serius yang menjadi pusat perhatian pemerintah saat ini. Berbagai cara telah di lakukan oleh pemerintah untuk menekan angka kemiskinan meningkat, salah satunya memberikan bantuan kepada masyarakat miskin melalui perogram Bantuan Pangan Non Tunai (BPNT). Namun pemangku kepentingan memiliki permasalahan yang terjadi dilapangan yaitu sulitnya mengklasifikasikan data yang menerima bantuan sehingganya mengakibatkan kurang tepatnya sasaran dalam memberikan bantuan. Dalam penelitian ini menerapkan algoritma C4.5 dengan split kriteria information gain, algoritma C4.5 adalah salahsatu algoritma terbaik pada algoritma klasifikasi, dan dataset yang didapat pada tahun 2018 pada Desa Nagrak Utara Sukabumi sebanyak 130 data. Model pohon keputusan yang dihasilkan dari penerapan algoritma C4.5 yaitu menghasilkan akurasi sebesar 91.54% dengan nilai AUC 0.986, dengan demikian algoritma C4.5 untuk klasifikasi penentukan penerimaan BPNT itu termasuk algoritma Sangat Baik, karena range AUC diantara 0.90-1.00.

The Influence of Financial Management Practices, Internal Control System, Human Resources Competency and Information Technology on The Quality of Mosque Financial Reports in Langsa City Rahmat Daim Harahap; Zainarti Zainarti; Aziz Aulia; Husni Husni
Journal of Management and Business Innovations Volume: 02, Number: 02, 2020
Publisher : Management Department Universitas Islam Negeri Sumatera Utara

This study aims to see the effect of Financial Management Practices, Internal Control Systems, Human Resource Competence and Information Technology Utilization on the quality of financial reports partially and simultaneously. To examine the influence of Financial Management Practices, Internal Control Systems, Human Resources Competence and Information Technology Utilization on the Quality of Financial Statements partially and simultaneously. The sample in this study was taken using the saturated sample method or census. There are 47 questionnaires that can come up. The analysis used in this study is multiple linear regression analysis using SPSS software version 20.0. The results showed that the variables partially affect the quality of financial management practices and human resource competencies and the variables of control systems and the use of information technology had no effect on the quality of financial reports. However, simultaneously Financial Management Practices, Internal Control Systems, Human Resources Competence and Utilization of Information Technology affect the quality of financial reports. This research helps that it is necessary to hold a training program for mosque administrators in order to increase the competence of human resources and to improve the quality of mosque financial reports, besides that the mosque must support the existence of information technology at the mosque so that it can make the mosque more updated or can always be accessed by congregation. And with that the financial reports will automatically be of higher quality.Keywords: Competence of human resources, financial management practices, internal control systems, quality of financial statements, utilization of information technology

THE EFFECT OF ACCOUNTING INFORMATION USE AND INTERNAL CHARACTERISTICS OF ENTREPRENEURS TOWARD PRODUCTIVITY OF SMALL AND MEDIUM ENTERPRISES IN BANYUMAS REGENCY Icuk Rangga Bawono; Triani Arofah; Berlian Muhammad S. Ubay
JAF (Journal of Accounting and Finance) Vol 4 No 2 (2020): JAF- Journal of Accounting and Finance
Publisher : Telkom University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25124/jaf.v4i2.3294

This study aims to examines the effect of the use of accounting information and internal characteristics of entrepreneurs including accounting training, business scale and educational level toward productivity of SME’s. The use of accounting information and internal characteristics of entrepreneurs is measured by Likert scale and scale score. The sample of 94 respondents of SME entrepreneurs is selected from the population of all SME entrepreneurs in Banyumas Regency, using the quota sampling method. Analytical techniques use multiple regression to test the relationship between independent variables with dependent variables, after all all data has been valid and reliable through data quality test. The result of the test shows that business scale, educational level and accounting information use have significant influence to business productivity, while accountancy training variables have no significant influence to productivity of SME’s

Do Cash Flow and Accounting Profit Information Affect Stock Prices? Indah Muniroh; Anik Yuliati
Journal of Accounting and Strategic Finance Vol 4 No 1 (2021): JASF (Journal of Accounting and Strategic Finance)
Publisher : UNIVERSITAS PEMBANGUNAN NASIONAL VETERAN JAWA TIMUR

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v4i1.199

ABSTRACT This study aims to determine the effect of cash flow statement information and accounting profit on stock prices. The object of this research is a food & beverage sub-sector manufacturing company listed on the Indonesia Stock Exchange in 2015-2019. The sampling technique used a purposive sampling technique with ten samples of financial statements that meet the criteria. The analysis technique uses the help of Partial Lease Square (PLS) with SmartPLS 3.0 Software. The study results show that the Cash Flow Statement of operating and funding information does not affect stock prices. On the other hand, information on the investing Cash Flow Statement and accounting profit affect stock prices. The more investors intend to buy or keep shares; the stock price will increase. Vice versa, if the number of investors who intend to sell or release shares increases, the share price will decrease. Based on these results, it is suggested that investors in deciding on selling or buying stock shares may pay more attention to the information from investing cash flow and accounting profit.

Pelatihan Bidang ICT (Information And Communication Technology) Sebagai Sarana Publikasi Untuk Ibu Rumah Tangga Kecamatan Kalidawir Panggayuh, Vertika; Elmasari, Yandria; P, Nurna Listya
J-ADIMAS (Jurnal Pengabdian Kepada Masyarakat) Vol 7, No 2: 2019
Publisher : (STKIP) PGRI Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29100/j-adimas.v7i2.1455

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