Jurnal AKSI (Akuntansi dan Sistem Informasi)
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.
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<![CDATA[Design and Build Information System of the Joper Chicken Plasma Core at PT. Barokah ]]>
<![CDATA[Sari, Chanif Kurnia]]>;
<![CDATA[Pandowo, Hedi]]>
<![CDATA[ Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol 5, No 2 (2020) ]]>
Publisher : <![CDATA[Politeknik Negeri Madiun ]]>
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DOI: 10.32486/aksi.v5i2.605
<![CDATA[Breeding joper chickens with a partnership system is a form of business that is currently on the rise, breeding in partnership is a form of cooperation between breeders (plasma) and companies (nucleus). The yields will be divided according to the percentage agreed upon in the contract agreement that has been made between plasma and nucleus. It takes approximately 12 weeks for the farmer to raise the chickens until harvest. During this period, breeders must take care of the chickens maximally so that it is hoped that the harvest will be profitable for both the farmer as the plasma and the company as the nucleus. There needs to be extra careful management in the process of cultivating joper chickens because chicken farming can be said to have a high enough risk. Therefore, this system was built in order to overcome problems such as irregular feeding or vaccines, manual recording of daily chicken development, disease management and lack of insight into diseases that chickens often get, as well as weighing calculations that are still being carried out. Manually. So that by overcoming these problems the crop yields will increase and the level of productivity of chickens is controlled. The tools used in making this system are Visual Basic. Application design method using ProtoTyping method.]]>
<![CDATA[The Effect of Liquidity, Leverage, Profitability and Company Size on Stock Prices in Mining Companies Listed on the Indonesia Stock Exchange in the Period of 2013-2017 ]]>
<![CDATA[Angeline, Shelvia]]>;
<![CDATA[Sitorus, Jessy Safitri]]>;
<![CDATA[Sumbayak, Mustika Indah Sari]]>;
<![CDATA[Purba, Sri Devi Fitriani]]>;
<![CDATA[David, David]]>
<![CDATA[ Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol 5, No 2 (2020) ]]>
Publisher : <![CDATA[Politeknik Negeri Madiun ]]>
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DOI: 10.32486/aksi.v5i2.515
<![CDATA[This research aims to specify the effect of liquidity, leverage, profitability and company size on the stock price of mining companies listed on the Indonesia Stock Exchange in the period of 2013-2017. This type of research is descriptive statistical research. The object of this research had been done on 26 mining companies listed on the Indonesia Stock Exchange that were collected by purposive sampling. The data type that used in this research is called secondary data in the configuration of mining company financial statements for the period 2013-2017. The ratios used during this research are Current Ratio representing Liquidity, Debt to Equity Ratio that represents Leverage, Return On Assets representing Profitability and LN (Total Assets) representing Company Size. The analysis used is descriptive analysis, graph analysis also multiple linear regression analysis. The conclusion showed that liquidity had a positive and significant effect on stock prices. Leverage has a negative and not significant effect on stock prices. Profitability has a positive and significant effect on stock prices. Company Size has a negative and significant effect on stock prices.]]>
<![CDATA[The Effect of Liquidity on Tax Avoidance with Profitability Mediation Variable in BUMN Companies Listed on The IDX in 2017-2018 ]]>
<![CDATA[Marito, Jojor Sihol]]>;
<![CDATA[Hutabarat, Francis]]>
<![CDATA[ Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol 5, No 2 (2020) ]]>
Publisher : <![CDATA[Politeknik Negeri Madiun ]]>
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DOI: 10.32486/aksi.v5i2.597
<![CDATA[The research objective was to determine the effect of liquidity on tax avoidance with profitability mediation variable in bumn companies listed on the idx in 2017-2018. This study uses a descriptive method with a population of 20 companies and uses a sample of 40 research samples based on 20 BUMN companies listed on the Indonesia Stock Exchange for the year 2017-2018 period. Analysis of the data is the coefficient of determination, F test, t-test, multiple regression. The significant test results show that in model 1 there is no significant effect between liquidity and tax avoidance, this is evidenced by the F-test 4.089 and a significant value of 0.05 at α = 5%. Whereas in model 2, it is found that with the mediation of profitability it is found that the effect of liquidity, profitability on tax avoidance is significant with a significant level of 0.032 at a significant level of 5% with an F-test of 3.779.The significant test results show that the independent variable shows that in model 1 there is no significant effect on the liquidity variable on tax avoidance with a significant value of 0.50 at the 10% significant level. Whereas in model 2, it is found that there is a mediation of profitability, it is found that liquidity and tax avoidance have a significant effect, namely 0.060 at a significant level of 10%. And related to profitability and tax avoidance, there is a significant effect with a significant level of 0.080 at a significant level of 10%. Thus, the existence of profitability does partially mediate the effects of liquidity and tax avoidance. So it is concluded that liquidity has a significant effect on tax avoidance, and profitability has a significant effect on tax avoidance.]]>
<![CDATA[Implementation of Deep Learning for Slump Optimization Based on Concrete Quality Using Convolutional Neural Network in PT. SELO PROGO SAKTI ]]>
<![CDATA[Pandowo, Hedi]]>
<![CDATA[ Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol 5, No 2 (2020) ]]>
Publisher : <![CDATA[Politeknik Negeri Madiun ]]>
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DOI: 10.32486/aksi.v5i2.598
<![CDATA[Deep Learning is part of the scientific field of Machine Learning and Machine Learning is part of Artificial Intelligence science. Deep Learning has extraordinary capabilities by using a hardware Graphical Processing Unit (GPU) so that the artificial requirement network can run faster than using a Personal Computer Unit (CPU). Especially in terms of object classification in images using existing methods in the Convolutional Neural Network (CNN). The method used in this research is Preprocessing and Processing of Input Data, Training Process in which CNN is trained to obtain high accuracy from the classification carried out and the Testing Process which is a classification process using weights and bias from the results of the training process. This type of research is a pre experimental design (pre experimental design). The results of the object image classification test with different levels of confusion in the Concrete database with the Mix Design K-125, K-150, K-250 and K-300 produce an average accuracy value. This is also relevant to measuring the failure rate of concrete or slump]]>
<![CDATA[Responsibility of Financial Management Institution Amil Zakat for Transparency ]]>
<![CDATA[Kudhori, Ahmad]]>;
<![CDATA[Pandowo, Hedi]]>
<![CDATA[ Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol 5, No 2 (2020) ]]>
Publisher : <![CDATA[Politeknik Negeri Madiun ]]>
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DOI: 10.32486/aksi.v5i2.606
<![CDATA[Knowing the understanding and preparation of financial reports by financial managers as a form of transparency is the aim of this study. Multiple case studies at the national amil zakat institution which is part of the regional zakat organization forum (FOZDA) in Madiun with descriptive qualitative analysis as the research method used. To collect data, the methods of observation, documentation and in-depth interviews were used to address informants who are in each of the zakat institutions that are members of the FOZDA. The results of this study indicate that the understanding of accounting, financial reports and applicable standards of the financial managers of the amil zakat institution is different, which is caused by the educational background, years of service and position of the institution in Madiun, whether as a branch office, unit or outlet. However, office governance, finance, management and human resources in institutions can work together, so that the compliance of the amil zakat institution in carrying out accounting (accounting) which produces output in the form of financial reports can run well, as a form of transparency and accountability to donors.]]>
<![CDATA[The Effect of Sales Growth and Leverage on Tax Avoidance Empirical Study of Coal Sub-Sector Mining Companies Listed on the Indonesia Stock Exchange in 2014-2018 ]]>
<![CDATA[Nadya, Bella]]>;
<![CDATA[Purnamasari, Dyah]]>
<![CDATA[ Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol 5, No 2 (2020) ]]>
Publisher : <![CDATA[Politeknik Negeri Madiun ]]>
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DOI: 10.32486/aksi.v5i2.538
<![CDATA[This study aims to determine the influence of sales growth and leverage on tax avoidance on coal sub-sector mining companies listed on the IDX in 2014-2018. The data used were secondary data and the samples were financial statements from 10 coal sub-sector mining companies listed on the IDX in 2014-2018. The method of sample selection was purposive sampling, while the data analysis included panel data regression analysis. The data were analyzed using Eviews 10 software. The results of this study show that sales growth and leverage affect tax avoidance. Suggestions for further research is to add research model variables that influence tax avoidance.]]>
<![CDATA[Influence of Profitability, Solvability, and Company Growth on Going Concern Audit Opinions ]]>
<![CDATA[Satriani, Endah]]>;
<![CDATA[Alfia, Yulis Diana]]>
<![CDATA[ Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol 5, No 2 (2020) ]]>
Publisher : <![CDATA[Politeknik Negeri Madiun ]]>
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DOI: 10.32486/aksi.v5i2.608
<![CDATA[This study aims to determine the effect of profitability, solvency and company growth on going concern audit opinion. The object of this research is mining companies listed on the Indonesia Stock Exchange in 2016 - 2018. The sample selection in this study using purposive sampling. The data analysis used is logistic regression with statistical test tools used is SPSS 25. The results of this study indicate that simultaneously the variables of profitability, solvency, and company growth have an effect on going concern audit opinion. The partial results of the research are profitability has a significant negative effect on going concern audit opinion, the solvency has a significant positive effect on going concern audit opinion, while the company growth variable has no effect on going concern audit opinion.]]>
<![CDATA[Analysis of Competence and Independence of Internal Auditor on Internal Audit Quality ]]>
<![CDATA[Anggraini, Leriza Desitama]]>
<![CDATA[ Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol 5, No 2 (2020) ]]>
Publisher : <![CDATA[Politeknik Negeri Madiun ]]>
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DOI: 10.32486/aksi.v5i2.594
<![CDATA[Research is conducted with the aim of analyzing competencies and independence affecting the quality of audits in the company. The company's extensive scope restricts management and the board of directors from conducting direct oversight of internal and external activities in each of the company's operational activities. Therefore, management and the board of directors need a task force tasked with overseeing and examining the company's operational activities in order to improve internal control effectively and efficiently. There are still many problems of independence among internal auditors to date due to the position of internal Auditor working for management or working for the company. Research is carried out with a quantitative approach and with descriptive methods. The design of the research is a case study. Data collection techniques are carried out by questionnaire method and document inspection. Based on the results of the study concluded there is an influence of competence and independence on the quality of internal audits.]]>
<![CDATA[Strategic Planning of Information Systems Beauty Clinics with Ward and Peppard Model Approaches (Case Study: Virgina Aesthetics Company (Farina Beauty Clinic) ]]>
<![CDATA[Pranata, Andi]]>
<![CDATA[ Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol 5, No 2 (2020) ]]>
Publisher : <![CDATA[Politeknik Negeri Madiun ]]>
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DOI: 10.32486/aksi.v5i2.504
<![CDATA[Virgina Aesthetic Company (Farina Beauty Clinic) is an organization or company engaged in the field of face and body skin care services. To be able to get a competitive advantage and be able to survive in tight competition, the strategy that can be done by a beauty clinic is differentiation and cost reduction. One of the things that can be done for cost-reduction is to make the business processes in the Beauty Clinic more efficient, one of the things that can be used for efficiency is Information Systems (IS) / Information Technology (IT). This research is an effort to build an information system strategic planning and application portfolio in the Virgina Aesthetic Company (Farina Beauty Clinic) that can provide optimal, well integrated and innovative contributions that can unite all supporting aspects in achieving clinical business strategies to increase its competitive value especially in health services.In preparing the information system strategic planning framework using the Ward and Peppard Model approach and in evaluating the elaboration of information systems strategic planning and business strategies using IT Balance Scorecard. Several analytical methods such as Value Chain Analysis, SWOT Analysis, PEST Analysis and Five Force Model Analysis are used to analyze internal and external business environments. Strategic Grid McFarlan Analysis is used to map the application portfolio. In the end this research resulted in a recommendation for the organization in the form of development priorities which were divided into two related matters, the establishment of an IS / IT unit and the development of an application portfolio that would support the sustainability of Virgina Aesthetics Company (Farina Beauty Clinic) Karawang.  ]]>
<![CDATA[The Mediating Effects of Corporate Governance on the Relationship Between Opinion Audit and Audit Delay: A Study on Mining Companies Listed on IDX Period 2017 - 2018 ]]>
<![CDATA[Zendrato, Sisobadodo]]>;
<![CDATA[Hutabarat, Francis]]>
<![CDATA[ Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol 5, No 2 (2020) ]]>
Publisher : <![CDATA[Politeknik Negeri Madiun ]]>
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DOI: 10.32486/aksi.v5i2.507
<![CDATA[Penelitian ini dipilih karena memiliki urgensi dan tujuan tertentu yaitu untuk mengetahui bahwa adanya efek mediasi corporate governance pada hubungan antara opini audit terdapat pengaruh terhadap audit delay. Audit delay merupakan terlambatnya di publikasikan laporan keuangan tahunan yang telah selesai di periksa oleh orang auditor sehingga auditor memberikan pendapat atau opini yang dapat di publikasi. Pengujian yang dilakukan menggunakan langkah pengambilan informasi dipakai ialah informasi dokumentasi yang diperoleh lewat situs antaralain www.idx.co.id. Pengujian yang dilaksanakan dengan cara mengamati laporan keuangan perusahaan pertambangan untuk mendapatkan data keseluruhan yang dibutuhkan dalam mengukur efek mediasi dari tata kelola perusahaan, opini audit dan delay suatu publikasi audit. Hasil uji penelitian yang sudah selesai dilaksanakan menunjukkan hasil statistic descriptive pada penelitian ini terkait karakteristik variable dalam penelitian. Terkait profitabilitas, didapati Audit Delay memiliki rata-rata 65.5 hari yang berada didalam masa 90 hari publikasi laporan audit perusahaan pada Bursa Efek Indonesia. Hal lain yang didapati adalah terkait variable independen, yaitu rata-rata nilai Opini Audit adalah 0.22 menandakan sebagian besar laporan audit memiliki pernyataan Qualified. Terkait tata kelola perusahaan pada proxy keseimbangan antara Dewan Komisaris Independen yang didapati bahwa /ukuran rata-rata PDKI adalah 35.89% yang berada diatas standard 30%. Dengan demikian hasil descriptive statistic menunjukkan secara rata-rata pelaksanaan audit delay, opinion audit dan corporate governance berada sesuai standard yang berlaku. Dengan hasil uji yang telah dilakukan juga, bahwa didapati tidak ada pengaruh Opini audit terhadap Audit delay sedangkan dengan adanya mediasi tata kelola atau disebut juga sebagai Corporate Governance terhadap Audit delay bahwa didapati pengaruh yang significant. Dengan demikian keberadaan Corporate Governance sepenuhnya memediasi pengaruh Audit Opinion terhadap Audit Delay. Penelitian ini memiliki tujuan yaitu untuk mengetahui efek mediasi dari tata kelola perusahaan pada hubungan antara audit opini dan delay audit pada usaha tambang yang termasuk golongan di BEI tahun 2017-2018. Pengujian ini memakai data sekunder berupa annual report atau laporan tahunan dari usaha tambang yang terdaftar di BEI selama 2 tahun. Sampel sejumlah 9 perusahaan dari perusahaan tambang tercatat pada Bursa Efek pada orde 2017-2018. Sistem pemutusan contoh yang dipakai ialah Sampel Purposive.]]>
