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INDONESIA
Jurnal AKSI (Akuntansi dan Sistem Informasi)
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 24 Documents
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Search results for , issue "Vol. 9 No. 2 (2024)" : 24 Documents clear
The Effect Of Gender Diversity And Free Cash Flow On Dividend Policy With Firm Size As A Moderating Variable Dita Mariska Candra Darusman; Widiasmara, Anny
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 9 No. 2 (2024)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32486/aksi.v9i2.772

Abstract

The purpose of this study was to determine the effect of gender diversity and free cash flow on dividend policy with firm size as a moderating variable. The population in this study are mining companies listed on the Indonesia Stock Exchange in 2020-2023. This study used purposive sampling technique, so 138 data were obtained from 87 mining companies listed on the Indonesia Stock Exchange. The results showed that gender diversity has no effect on dividend policy, free cash flow has a significant positive effect on dividend policy. Firm size cannot moderate the effect of gender diversity and free cash flow on dividend policy. The implications of the results of this study are expected to provide information for consideration by stakeholders such as the board of directors and as information for investors in making investment decisions.
Quality Of Audit In Public Sector Organizations: Trends And Article Analysis Vitriyan Espa; Marsela Diaz; Soeprajitno, Raden Roro Widya Ningtyas
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 9 No. 2 (2024)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32486/aksi.v9i2.777

Abstract

This study purpose to explore and analysis the "characteristics of audit quality" through two questions: 1. what are the publication trends of audit quality-themed articles based on research contributors, and 2. what are the developments in research related to audit quality up to the present. The study employs a systematic literature review using keywords that describe the article topic coverage to identify trends in audit quality characteristics. The sample consists of 26 articles from the database SCOPUS from 2011 to 2020 on audit quality. The results indicate that University Utara Malaysia's contributions dominate among institutional contributors to the articles, article contributions are predominantly from Indonesia by country, and contributions are dominated by the International Journal of Economics Research based on journal source. The final results related to audit quality show variability with appropriate testing. This research empirically contributes to the development of literature and aids in analyzing audit quality-related research.
Design Of Simulation Application System For Corporate Income Tax Meilano, Rezagi; Saputra, Ferdyan Wana; Ayuningrum, Niken; Handoko, Dedi
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 9 No. 2 (2024)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32486/aksi.v9i2.782

Abstract

The design of the corporate income tax simulation application system aims to provide an effective and efficient tool for companies in calculating income tax liabilities in accordance with applicable tax regulations. The research method used is to start identifying problems through literature studies related to corporate taxes and interviews with users. Then analyze the needs related to the required features, security, performance and ease of use. The development system used is the waterfall model method. The waterfall  model method is one of the software development models in the SDLC (Sequencial Development Life Cycle) model. Waterfall  models are often also called linear sequence models or classic life flows. Key features developed include an intuitive user interface, flexibility in handling companies of various sizes, and strict data security to protect sensitive financial information. With a comprehensive design and focusing on user needs, this application is expected to be a reliable solution in supporting corporate income tax management.
Optimization of Audit Tool Linked Archive System (ATLAS) on Risk Base Audit Endang Kusmana; Perdhiansyah; Risti Rahmaniar
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 9 No. 2 (2024)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32486/aksi.v9i2.800

Abstract

This article discusses the implementation of Project Based Learning (PBL) as a risk-based audit learning model utilizing the Audit Tool Linked Archive System (ATLAS) application. PBL is an effective approach to enhance student engagement and understanding in the audit process, particularly concerning the risks encountered in modern audit practices. By using ATLAS, students can learn independently and purposefully, leveraging technology to access relevant information and data. This study also examines how this learning model can improve students' competencies in the field of auditing and prepare them to face challenges in the workforce. This study uses a qualitative approach with a case study at the Accounting Department of Pontianak State Polytechnic, involving 3rd semester students who were divided into groups for an audit project. Data were collected through interviews, observations, and documentation, then analyzed thematically. The results showed that PBL and ATLAS significantly improved students' understanding of RBA and practical audit skills, with students reporting higher engagement and motivation. Recommendations include the integration of technology into the curriculum and training in the use of applications. The findings conclude that technology-supported PBL such as ATLAS is effective in preparing students for the challenges of the modern workplace.

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