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Web-Based Online Sales Information System Design: Perancangan Sistem Informasi Penjualan Online Berbasis Web Pradita, Arsha Setya; Sumarno, Sumarno
Indonesian Journal of Innovation Studies Vol. 20 (2022): October
Publisher : Universitas Muhammadiyah Sidoarjo

In the current era of globalization, the advancement of information systems is now very much needed because it can facilitate performance in a company, one of which is in the online sales business. PT Safra Asia Gemilang is a large company engaged in the sale of cosmetics and nutrition, in selling its products it still uses a manual system. So we need a system that is useful for simplifying and accelerating sales of the company's products. Therefore, the purpose of this research is to design a system, namely the Design of a Web-Based Online Sales Information System at PT Safra Asia Gemilang. The system development method used in this study is the Waterfall Method. The data collection stage used was literature study, observation, and interviews. PHP is a programming language in making the system, and MySQL as the database. The results of system testing from this study using blackbox testing by providing input to the program indicate that the features in the system have no errors and are running according to function very well.

Analysis of Accounting Information Systems for Raw Materials and Finished Goods: Analisis Sistem Informasi Akuntansi Persediaan Bahan Baku dan Barang Jadi Novitasari, Maya; Maryanti, Eny
Indonesian Journal of Innovation Studies Vol. 20 (2022): October
Publisher : Universitas Muhammadiyah Sidoarjo

This study aims to analyze the Accounting Information System for Raw Materials and Finished Goods at PT Berkat Ganda Sentosa Pasuruan. The research approach used is the qualitative approach. The research method used is descriptive method. The data collection method used interview, documentation and observation. The interview method was used to seek in-depth information by asking questions to the company staff and academic experts. The documentation method is carried out to support and strengthen the data in research. The observation method is carried out to record information and activities that occur during field research. In this research, using data analysis techniques such as data reduction, data presentation and data verification. The results of this study indicate that the Raw Material Inventory Accounting Information System at PT. Berkat Ganda Sentosa, this is done well but is still manual, with procedures starting from purchasing to receiving inventory, purchase returns, demand and release of warehouse goods, use of raw materials and also physical inventory counts. All these procedures are carried out with the aim that the mutation of raw material inventory can be controlled easily which consists of various functions with their respective duties and responsibilities along with the completeness of documents that can be accounted for. The structure of the implementation of an Accounting Information System for raw material inventory of PT Berkat Ganda Sentosa Pasuruan includes functions related to AIS, documents and records used as well as a network of procedures that can form an Accounting Information System.

Analysis of Accounting Information Systems in Supporting Internal Control of People's Business Credit (KUR): Analisis Sistem Informasi Akuntansi dalam Mendukung Pengendalian Intern Terhadap Pemberian Kredit Usaha Rakyat (KUR) Putra, Icksa Abdi; Maryanti, Eny
Indonesian Journal of Innovation Studies Vol. 20 (2022): October
Publisher : Universitas Muhammadiyah Sidoarjo

A proper business is a business carried out by prospective debtors that can be profitable so that prospective debtors are able to pay interest and can repay all debts/credit principal obligations within the time agreed upon between the executing bank and the debtor. While what is meant by not yet bankable is MSME-K that has not met the financing requirements of the implementing bank in providing collateral or it can be said that it has not been able to meet the financing requirements in accordance with the provisions of the implementing bank. This research uses qualitative methods, according to Sugiyono (2011) qualitative research methods is a research method based on post-positivism philosophy, used to examine the condition of natural objects, (as opposed to experimentation) where the researcher is the key instrument, the sampling of data sources is carried out purposively and snowball, the collection technique is tri-angulation (combined). , data analysis is inductive or qualitative, and qualitative research results emphasize meaning rather than generalization. Based on the above analysis in terms of the credit assessment used in granting credit decisions. So it can be concluded as follows: Implementation of the Accounting Information System and internal control in the provision of People's Business Loans to the Limited Liability Company of Bank BRI Jabon unit which includes the Control Environment Component, Risk Assessment Component, Control Activity Component, Information and Communication Component, Monitoring / Supervision Component. according to COSO

Application of Accounting Information System for Cash Receipts and Disbursements to Improve Internal Control: Penerapan Sistem Informasi Akuntansi Penerimaan dan Pengeluaran Kas Untuk Meningkatkan Pengendalian Internal Agustin, Ririn Silvia; Rahayu, Duwi
Indonesian Journal of Innovation Studies Vol. 20 (2022): October
Publisher : Universitas Muhammadiyah Sidoarjo

This research uses descriptive qualitative method with primary and secondary data sources. Sources of data obtained through interviews, observation and documentation. The results of the study stated that the application of accounting information systems at SMA Muhammadiyah 3 reinforcement had used a system designed by the school itself, this system was called SIA SMAMUGA. The cash receipt system at SMA Muhammadiyah 3 Reinforcement comes from cash receipts and transfers. The procedure for implementing the cash receipt system has been going well, the staff just needs to log in through the application and then input data according to the receipt. The cash disbursement system at SMA Muhammadiyah 3 Tulangan comes from cash disbursements, transfers and checks. The procedure for implementing the cash disbursement system has been going well, the staff just needs to log in through the application and then input the data according to the receipt, this makes it easier to check the data that has been inputted and stored in the system. This system facilitates financial work, especially in cash disbursement. The element of internal control in the application of the cash receipts accounting information system was found to have several weaknesses including the presence of other empty sections so that there were still holding concurrent positions, namely the treasurer who doubled as cash receipts administration staff. The element of control in the application of the accounting information system for cash receipts and disbursements also has weaknesses, namely lack of supervision from the principal.

Analysis of Internal Control Information System Product Conversion Cycle Management: Analisis Pengendalian Internal Sistem Informasi Manajemen Siklus Konversi Produk Maghfiro, Putri Lailatul; Setiyono, Wisnu Panggah
Indonesian Journal of Innovation Studies Vol. 20 (2022): October
Publisher : Universitas Muhammadiyah Sidoarjo

Suppliy is one of thei iimportant assiet hiad biy compiany. Becausie suppliy repriesent assiet of hience muist be done interinal contriol whiich is good to takiing carie of thie suppliy from ugliy thiings is whiich is possibile happiened the. Systeim of interinal contriol of sttock to contriol anid manaige thei stiock. Espiecial tariget friom operaition to the suppliy is protiect the suppliy and reporit it precisiely in fiinancial statiement. Methiod usedi by is apprioach methodi qualitatiive that iis, descriiptive analysiis. From resiearch resiult at Konter Phoenix Jaya Cabang Krian repriesent a periipatetic compiany is area of fruiit distriibutor iimport, or more knowledgeabile as fruiiterer iimport the griocery and at retaiil. Sysitem evaluatiion, iinternal contriol to the suppliy have effectiive, whiere exiistence of dutiy diissociation of betiween functiions of relaited to revienue and expendiiture goods. Moniitoring to merchaniidise stoick is allso condiucted routiinely eaich;everry oine montth oncce by warehiouse sharies through the stock actiivity hospitaliize tthe. Systiem off iinventory contriol of merchandiise at Konter Phoenix Jaya branch Krian have waliked betiter.

Analysis of Application of Cash Receipts Accounting Information System in Improving Internal Control: Analisis Penerapan Sistem Informasi Akuntansi Penerimaan Kas dalam Meningkatkan Internal Control Rahariyanto, Basya Syafitri; Rahayu, Duwi
Indonesian Journal of Innovation Studies Vol. 20 (2022): October
Publisher : Universitas Muhammadiyah Sidoarjo

This study aims to analyze the cash receipts accounting information system in improving internal control and assessing whether the activities implemented by PT. Karunia Land has synchronized using the theory of cash receipts accounting information systems and company internal control which can later be used as material for assessment, input, and as suggestions for the development of cash receipts accounting information systems. This study uses qualitative methods through interviews, documentation, and observation. The validity of the data was tested using the technical triangulation method. The analytical techniques used are data reduction, data presentation, and conclusion drawing or verification to analyze cash receipts accounting information system data and analyze internal control at PT. Gift of Land. The results of this study explain that, the application of the accounting information system of PT. Karunia Land does not yet have a flowchart and is effective in accordance with the Standard Operating Procedure (SOP) in terms of cash receipts processes and procedures. Improved internal control of cash receipts accounting information system by PT. Karunia Land as a whole still does not meet the internal control element in terms of organizational structure, there is still a gap between the admin function and the financial function.

Information Asymmetry, Deferred Tax Burden, Bonus Compensation and Leverage on Profit Management in Manufacturing Companies in the Goods and Consumer Industry Sector: Asimetri Informasi, Beban Pajak Tangguhan, Kompensasi Bonus dan Leverage Terhadap Manajemen Laba pada Perusahaan Manufaktur Sektor Industri Barang dan Konsumsi Lukmana, Amelia; Sriyono, Sriyono
Indonesian Journal of Innovation Studies Vol. 21 (2023): January
Publisher : Universitas Muhammadiyah Sidoarjo

This study aims to examine the effecct of Information Asymmetry, Deferred Tax Expense, Bonus Compensation, and leverage on earning management. The approach used in the research is a quantitative approach. The population in this study is manufacturing companies in the goods and consumption industrial sector listed on the Indonesia Stock Exchange. The sample in study was 108 companies listed on the Indonesia Stock Exchange in 2018-2020. The data used in the study is secondary data taken from the Indonesia Stock Exchange. Analysis of the data used in this study is Eviews version 9 with the aim of testing Information Asymmetry (X1), Deferred Tax Expense (X2), Bonus Compensation (X3), Leverage (X4), on Earning Management (Y). The result of this study indicate that simultaneously there is a significant effect between Information Asymmetry, Deferred Tax Expense, Bonus Compensation, and leverage on Earning Management. While partially Deferred Tax Expense have a significant Positive effect on Earning Management. Information Asymmetry, Bonus Compensation, and leverage does not have a significant effect on Earning Management.

TUKIN PAYMENT ANALYSIS TO EMPLOYEES IN THE INFORMATION AND COMPLAINTS SERVICES OFFICE DIRECTORATE GENERAL OF TAXATION OF THE REPUBLIC OF INDONESIA Sumarno Manrejo; Rinda Fitaningsih
Management Research Studies Journal Vol. 2 No. 1 (2021): Management Research Studies Journal
Publisher : Perbanas Institute

This study aims to analyze the effect of providing performance allowances on employee performance in the Information Services and Complaints Office of the Directorate General of Taxes. The approach used is a quantitative approach with the type of correlation research. The population in this study were 378 employees with a total sample of 67 people based on random sampling. The technique of collecting data is by distributing questionnaires. The results show that performance allowances have a positive and significant effect on employee performance. Performance allowances can motivate employees to work optimally so that they can have an effect on improving employee performance at the Information and Complaints Service Office of the Directorate General of Taxes.

Information System Analysis with Delone & Mclean Model Approach on Online Services of Perbanas Institute library Suharyanto; Anggi Kwirndhany; Pamela Magdalena
Management Research Studies Journal Vol. 3 No. 1 (2022): Management Research Studies Journal
Publisher : Perbanas Institute

The purpose of this study was to determine the effect of system quality, information quality, service quality on satisfaction, and the effect of satisfaction on net benefits using the DeLone & McLean model. The population in this study were Perbanas Institute students who had used the Online Library Service. The sampling technique was selected using purposive sampling and a sample of 100 people. Data retrieval using primary data with a questionnaire tool and the method used is SEM (Structural Equation Modeling) with the help of the SmartPLS application. The results showed that system quality, information quality and service quality had a positive and significant effect on user satisfaction, then user satisfaction had a positive and significant effect on net benefits. In the intervening, relationship system quality, information quality and service quality have a positive and significant effect on net benefits through user satisfaction.

The Effect Of Accrual-Based Psap, Accounting Policy, And Information Technology On The Quality Of Lkpd In Binjai City Fhikry Ahmad Halomoan Siregar; Selvi Aristantya; Adek Apriyandi
Enrichment : Journal of Management Vol. 12 No. 3 (2022): August: Social Science, Economics
Publisher : Institute of Computer Science (IOCS)

This study aims to determine and analyze the effect of the application of accrual-based government accounting standards, accounting policies, and the use of information technology on the quality of local government financial reports in the city of Binjai. This type of research is causal and the object of this research is Binjai City. The data used are primary data obtained from questionnaires with a total sample of 69 respondents. Research data Using a quantitative approach and data analysis using a simple regression analysis model. The results showed that the application of accrual-based government accounting standards, accounting policies, and the use of information technology had an effect on the quality of the financial statements of the local government of the city of Binjai.

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