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Jurnal AKSI (Akuntansi dan Sistem Informasi)

aksi
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Published by Politeknik Negeri Madiun

ISSN : 25413198 EISSN : 25286145 DOI : -

Core Subject : Economy, Science,

Computer Science & IT Economics, Econometrics & Finance

Jurnal AKSI (Akuntansi dan Sistem Informasi) with registered number ISSN 2541-3198 (printed), ISSN 2541-6145 (online) is scientific journals which publish articles from the fields of accounting and information system. AKSI will publish in two times issues Volume 1, Numbered: 1-2 are scheduled for publication: May and September.

Arjuna Subject : -

Articles 11 Documents

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Search results for , issue "Vol 5, No 1 (2020)" : 11 Documents clear

EFFECTIVENESS AND CONTRIBUTION OF REGIONAL TAXES FOR REGIONAL ORIGINAL INCOME IN EX-KARESIDENAN MADIUN Suhasto, RB. Iwan Noor; Widodo, Nova Maulud; Wibowo, Sundaru Guntur
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol 5, No 1 (2020)
Publisher : Politeknik Negeri Madiun

The establishment and regional development require the availability of large funds; therefore, it is necessary to maximize the sources of regional acceptance. The region of East Java West that has a potential source of regional income that is quite a lot derived from regional tax funds that function to be able to further improve the system and mechanism of development of autonomous regions. The focus of this research is knowing the effectiveness and contribution of regional taxes on regional indigenous revenue. This research was conducted in the local government of the ex-karesidenan Madiun. The data used in this research is secondary data. Data is analysed quantitatively. The Data was analysed by using tax effectiveness analysis, analysis of tax contributions, and then classified based on the effectiveness and contribution of local taxes. The result of regional tax effectiveness assessment can be concluded that the regional tax effectiveness for three years shows maximum results with very effective criteria, because of the effect given to the targets that want to was declared more than 100%. Local tax contributions can be concluded that regional tax contributions to indigenous revenue in the Western East Java region for three years contributed to the criteria of 20%-30% of the regional original revenue. The highest regional tax in the year 2015 ? 2017 is found by the Revenue Board of Kota Madiun. While the lowest level of regional tax contribution in 2015-2016 is on the local revenue board of Ngawi and in 2017 is on the Regional Revenue Board of Ponorogo.

ANALYSIS OF TELECOMMUNICATION TOWER ACCOUNTING AT PT. SARANA MENARA NUSANTARA TBK. PERIOD 2014-2015 Anggraeny, Shinta Noor; Oktavia, Trisna Ayu; Sugiharto, Sugiharto
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol 5, No 1 (2020)
Publisher : Politeknik Negeri Madiun

This study aims to determine the accounting treatment of telecommunication tower companies, especially PT. Sarana Menara Nusantara Tbk. which recognized telecommunications towers as fixed assets in 2014 and recognized as investment properties in 2015 and the impact of their accounting for that period.This type of research is qualitative research, using interpretive descriptive methods. Data presented in descriptive form without processing with other analytical techniques. With this research, information is expected to equalize perceptions related to differences that occur regarding differences in recognition of telecommunications towers and to assist companies in evaluating performance, especially in terms of achieving earnings.

Analysis of the Effect of Perceived Risk, Perceived Usefulness and Attitude on Usage Intention with TAM (Case Study: Go-jek Application) Afandi, Yosi; Astuti, Endang Siti; Kusumawati, Andriani; Abdillah, Yusri
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol 5, No 1 (2020)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32486/aksi.v5i1.476

The purpose of this research is to determine what variables affect usage intention. This research uses the object of research is the go-jek application. The go-jek application is one of the online transactions used by the community because the go-jek application provides various service features that are needed by the public such as goride, gocar, gofood, gosend and many more service features. With more and more users it is necessary to do research on go-jek applications. The method used in this research is TAM. The results of the test indicate that usage intention is influenced by variables of trust, perceived risk, perceived usefulness and attitude

SUSTAINABLE GROWTH AND LIQUIDITY ON PROFITABILITY: A STUDY ON MINING SECTOR COMPANIES LISTED AT INDONESIA STOCK EXCHANGE IN 2018 Manullang, Shekinah Vitareyn; Hutabarat, Francis
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol 5, No 1 (2020)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32486/aksi.v5i1.470

This study aims to determine the effect of sustainable growth and liquidity on profitability, sustainable growth on profitability, and liquidity on profitability. The data used are quantitative in the form of financial statements on the Indonesia Stock Exchange in 2018. The population conducted in this study are companies listed on the Indonesia Stock Exchange. And the sample of this research is mining sector companies listed on the Indonesia Stock Exchange in 2018 and the population used is 40 companies. The variables used in this study are sustainable growth and liquidity as independent variables. Profitability as the dependent variable. The research analysis uses statistical data that is descriptive statistics, correlation matrix, significant tests, regression analysis for research data in the mining sector. Test results show that there is a significant effect between sustainable growth rate and liquidity on profitability. And there is no significant effect between Liquidity on Profitability. Simultaneously states there is a significant influence between sustainable growth rate and Liquidity on the profitability of mining companies in the Indonesia stock exchange in 2018.

AMIL ZAKAT INSTITUTE COMPLIANCE AS A FORM OF ACCOUNTABILITY FROM ACCOUNTING ASPECTS (STUDY IN MADIUN CITY) Kudhori, Ahmad; Kusumaningrum, Dian; Pandowo, Hedi
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol 5, No 1 (2020)
Publisher : Politeknik Negeri Madiun

This study aims to determine the compliance of amil zakat institutions in financial management (accountability) and legal status. The research method uses descriptive qualitative analysis with multiple case study models of amil zakat institutions which have zakat distribution in Madiun City. Case studies include: BAZNAS, Infaq Management Institute (LMI), Muhammadiyah Alms Alms Zakat Institution (LAZISMU), Yatim Mandiri, Amil Zakat Institute Alms Alms Nahdatul Ulama (LAZISNU), and Baitul Maal Hidayatullah in Madiun City. There are 6 key informants and 5 supporting informants. The results of this study indicate that not all institutions carry out the process of preparing a standard financial report, which refers to PSAK 109, namely zakat, infaq, and alms accounting. The educational background of the management and the policies of each institution in the preparation of financial statements results in the incompatibility of financial statements that are made with generally accepted accounting standards.

IMPLEMENTATION OF SUPPLY CHAIN MANAGEMENT IN MANAGING VEHICLE SPARE PARTS USING CODEIGNITER FRAMEWORK Nurdian, Risky Agung; Zamakhsyari, Fardan; Amrozi, Yusuf
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol 5, No 1 (2020)
Publisher : Politeknik Negeri Madiun

Company Z is a business entity engaged in the distribution of motorcycle parts in partnership with local shops in the supply chain. The process of recording parts distribution services, service returns and report services is still done manually. So this process is quite vulnerable to data loss that has been recorded. Therefore, a more effective and efficient recording system is needed. The system will be designed using the concept of Supply Chain Management which includes the process of purchasing goods, selling goods, managing suppliers, returning goods and managing reports. In this study the authors used a descriptive qualitative research method with interview, observation and document collection data collection techniques. The system is designed using a codeigniter framework and uses a MySQL database. The system that has been designed can provide solutions in recording the purchase, sales, management, product returns, and report management services that have been carried out based on the website so that it becomes more effective and efficient.

APPLICATION OF FOSSIL AND ARTEFACT COLLECTION IN THE HUMAN RESERVATION CENTER SANGIRAN OF SRAGEN KRIKILAN CLUSTER BASED ON ANDROID Susena, Edy; Pamungkas, Canggih Ajika; Khotimah, Nurul
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol 5, No 1 (2020)
Publisher : Politeknik Negeri Madiun

Sangiran is the biggest early man site in Indonesia which has an important value such as human evolutions, culture, early fauna, and its environments. The evidence of the living past of early man sees through fossil collection, artifact, and environment. Sangiran collections save in Sangiran Early man Museum, under the management of the Preservation Center of Early Man Site Sangiran. Sangiran site is recognized as a World Cultural Heritage that has a problem in disseminating information about its important value. There are still many people who don't know about the important value of Sangiran.Related to the problem, the writer arranges an application that aims to make it easy for the community in getting information about the collection in the Preservation Center of Early Man Site Sangiran quickly, simple, and informative. This application is designed with the Unified Modeling Language (UML) method. In making this application, the writer uses software Construct 2 that is editor of game HTML5 based developed by Scirra Ltd who maximizes the editor's visual function and behavior-based logic system.The result of the research, the writer makes a mobile informative system that is "Application of the Introduction of Fossil and Artefact Collection in the Preservation Center of Early Man Sangiran Site Cluster Krikilan Based on Android". The advantage of this system is it can be an introduction media by the Preservation Center of Early Man Site Sangiran which only used with Android, meanwhile the weakness is it can only be operated on Android, not yet able to ios and desktop.

AN ANALYSIS OF FACTOR THAT INFLUENCE THE INTERESTS IN BEHAVIORS OF USING ACCOUNTING INFORMATION SYSTEMS BASED ON E-COMMERCE Izzati, Rosyida Rahma; Muntiah, Nur Saydatul; Hidayah, Nurul
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol 5, No 1 (2020)
Publisher : Politeknik Negeri Madiun

This study aims to analyze: 1) the influence of attitude on behavioral interest, 2) the influence of subjective norms on behavioral interest, 3) the influence of perceptual behavioral control on behavioral interest, 4) the influence of ease use of perception on behavioral interest and 5) the influence of the usefulness of perception on behavioral interest. There are 160 respondents in this study. They are the users of accounting information systems based on e-commerce. This study uses multiple linear regression research methods. Based on the results of the instruments can be seen that all items are valid and reliable statement. The results of the study showed that: 1) there is an influence of attitude on behavioral interest, 2) there is an influence of subjective norms on behavioral interest, 3) there is an influence of perceptual behavior control on behavioral interest, 4) there is an influence of ease of use of perception of behavioral interest and 5) there is an influence of usefulness of perception on behavioral interest.

ENVIRONMENTAL UNCERTAINTY, MANAGERIAL ABILITY AND TAX AGGRESSIVENESS Syarendra, Jessica Dhea; Kristanto, Ari Budi
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol 5, No 1 (2020)
Publisher : Politeknik Negeri Madiun

This research aims to examine the effect of environmental uncertainty on tax aggressiveness. Moreover, this research also examines the effect of managerial ability, as a moderating variable, in the relationship between environmental uncertainty and tax aggressiveness. This research is useful to the government in identifying the taxpayer?s aggressiveness, particularly in an uncertain business environment. This research uses secondary data obtained from the annual report of 92 manufacturing companies as a sample. The hypothesis testing is done using Moderated Regression Analysis (MRA). The variables used in this study are environmental uncertainty (as the independent variable), tax aggressiveness (dependent variable) and managerial ability (moderating variable). This study is found that there is a positive relationship between environmental uncertainty towards tax aggressiveness. Moreover, this study also found that managerial ability roles can influence the relationship between environmental uncertainty and tax aggressiveness. The existence of managerial ability can weaken the relationship of environmental uncertainty on tax aggressiveness.

COMBINING SDLC METHOD AND ITIL FRAMEWORK BY INVOLVING AUDITORS Rahmani, Hani Fitria; Hikmawati, Erna
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol 5, No 1 (2020)
Publisher : Politeknik Negeri Madiun

The framework that provides best practice in IT service management is called IT Infrastructure Library (ITIL). The IT service management leads to the management of a service, this service is generated through the system development process. Each system has a different scale, characteristics, requirements, types, and properties but has the same stage in its development, that is by implementing the System Development Life Cycle (SDLC)Software developers on IT projects must implement SDLC by selecting a particular model process. But many IT development teams do not pay attention to software management frameworks or standards so that they will experience difficulties in planning, reporting work results, monitoring, controlling, etc., especially when all personnel in the team don?t have sufficient experience. It would be better if every software house company and IT Consultant applies the general framework and standardization so that the software development process will be more directed and produced high quality services.In conducting the SDLC process, an accountant is needed, in this case the auditor who has a role as an information provider in describing business processes in a company activity, the auditor also plays a role as controller that ensuring the system is in accordance with accounting regulations, and accountants also act as checker of the system so that the auditors must involved in the initial design of a system. The application of ITIL in the SDLC process will have an impact on the ease of the auditor in carrying out the duties.

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