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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 308 Documents
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Information System for Calculating Medical Record Personnel in the Industrial Revolution Era 4.0 Cecilia Al Hadri; Ahmad Sunandar
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 6 No. 1 (2021)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32486/aksi.v6i1.14

Abstract

Medical recorders and health information are some of the health workers who are included in the "medical technical" group where the task of medical recorders and health information is to manage patient data into health information that is useful for decision making. Planning for the needs of health personnel must be following the needs in the field in terms of type, qualification, quantity, and procurement. Excess health personnel will result in unproductive use of work time, while a shortage of health workers will result in excessive workloads so that in planning the needs of health workers an analysis of the workload is required. This study was conducted to obtain information on the ideal number of medical record health personnel using workload calculations. This research method is based on the calculation method of Work Load Indicator Staff Need (WISN) through the implementation of a website-based information system at XYZ Hospital. Based on the results of this study, it shows that the ratio of <1 HR in the unit is not sufficient and not following the workload, namely the number of human resources in the Old Patient TPPRJ with a ratio value of 0.33; RJ coding ratio value 0.41; and Analysis with a ratio value of 0.38. Lack of officers at TPPRJ for Old Patients, RJ Coding, and Analysis resulted in poor service, so it is necessary to add medical personnel to that section when conditions are crowded.
Analysis of Implementation Professionalism, Professional Ethics, Auditor Experience, and Independence as A Materiality Level Consideration in KAP Of Palembang City Leriza Desitama Anggraini; Melinda
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 6 No. 2 (2021)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32486/aksi.v6i2.15

Abstract

This research aims to determine the extent of the implementation of professionalism, professional ethics, auditor experience, and independence to consider the level of materiality at the Public Accountant Office in Palembang. Samples were selected using non-probability techniques. Data for 47 respondents were collected through observation and questionnaires. This study implements multiple linear regression methods to analyze data. The analysis results prove that partially each of the factors of professionalism, professional ethics, auditor experience, and independence have a significant effect on the consideration of the level of materiality. On the other hand, partially the auditor's knowledge does not significantly affect materiality level considerations. Simultaneously, professionalism, professional ethics, auditor experience, and independence significantly affect the reflection of materiality.
The Effect of Skepticism, Independence, Professionalism, and Competence towards Audit Quality (in Covid-19 situation) Maria Lintang Dwilitani Istiadi; David Ashedica Adechandra Pesudo
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 6 No. 2 (2021)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32486/aksi.v6i2.16

Abstract

This study aims to determine the effect of auditor's skepticism, independence, professionalism, and competence towards audit quality, especially in Covid-19 situation. The sample of this study are the auditors who work in CPAs firm in Semarang and Solo. The data analysis technique used in this study is Multiple Regression and processed using SPSS. This study indicates that skepticism and competence does not influence audit quality while independence and professionalism influence audit quality.
A Conceptual Hybrid Approach in Evaluating IT Governance Maturiy Level Faradillah; Muhammad Fadhiel Alie; Leriza Desitama Anggraini
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 6 No. 2 (2021)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32486/aksi.v6i2.17

Abstract

This study aims to examine several evaluation standards of IT governance and management, so as to produce a work step that can be used to evaluate both simultaneously. The result of the research is a conceptual joint work step to evaluate IT governance in Higher Education: Studies in Private Universities.In achieving the Tridarma, Private Universities require good knowledge management in IT governance and management governance. As a form of business engaged in education, private universities must also be able to maintain their existence in the business world with increasingly fierce and rapid competition, universities have utilized technology in all aspects, both in the process of providing education and operationally supporting the activities of the tridharma of higher education.The current use of technology is certainly expected to be in line with the goals of higher education. This research proposes work steps that are expected to accommodate the need for evaluation of IT governance and management by combining several clauses contained in COBIT as an evaluation tool for IT governance and ISO 9001:2015 as a standard that focuses on Quality Management System. This study uses interview techniques and direct observation through audits to collect data and evidence using an instrument in the form of a list of questions that have been adjusted to the two standards used, namely COBIT and ISO 9001: 2015.
Accountability: Implications of the Effect of Understanding Government Accounting Standards and Internal Control Against Quality of Financial Statements Latifah Yuniar; Nina Yamin; Jurana
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 6 No. 2 (2021)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32486/aksi.v6i2.18

Abstract

This study aims to determine and analyze the influence of understanding of Government Accounting Standards (SAP) and Internal Control on the Quality of Financial Statements and their implications for accountability. The population in this study is all Regional Organization (OPD) Parigi Moutong District Government with deliberate sampling. PLS analysis is used to test both the measurement model and the structural model. The results showed that partially understanding of Government Accounting Standards and Internal Control had a positive and significant effect on the Quality of Financial Statements. While the Quality of Financial Reports also has a positive and significant effect on accountability. This shows that quality financial statements will have implications for the increasing accountability of an entity.
Influence of Internal and External Auditors Attribution on Quality Audit with Moderating Auditor Ethics at Public Accounting Office in Surabaya Aan Nurrohman; Tarjo; Agus Sumanto
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 6 No. 2 (2021)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32486/aksi.v6i2.19

Abstract

This research was conducted test whether attributions internal and external auditors include: independence, competence, experience and time budget pressure affect quality audit at Surabaya Public Accounting Firm (KAP) moderated by auditor ethics. The research sample includes some auditors at KAP Surabaya many 58 people. The sampling technique in the research uses purposive sampling. Data analysis and testing was carried out using moderating regression, which was processed using the SPSS version 22 application. Hypothesis testing was carried out using the t test and F test. The test results prove that independence, time budget pressure, and competence have influence positive and significant in audit quality, and experience does not affect quality audit. Effect of experience, competence, and time budget pressure in quality audit is moderated auditor ethics. The relationship between independent variables in quality audit not moderated with auditor ethics. Keywords: competence, independence, experience, time budget pressure, audit quality and auditor ethics.
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 Sisobadodo Zendrato; Francis Hutabarat
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 5 No. 2 (2020)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study was chosen because it has a certain urgency and purpose, namely to find out that the mediating effect of corporate governance on the relationship between audit opinion has an influence on audit delay. The results of research tests that have been carried out show descriptive statistical results in this study related to the characteristics of the variables in the study. Regarding profitability, it was found that the Audit Delay has an average of 65.5 days within the 90 days period of the publication of the company's audit report on the Indonesia Stock Exchange. Another thing that was found was related to the independent variable, namely the average value of the Audit Opinion was 0.22 indicating that most of the audit reports had a Qualified statement. Regarding corporate governance, the proxy balance between the Independent Commissioners found that the average size of the PDKI is 35.89% which is above the 30% standard. Thus the results of descriptive statistics show that on average the implementation of audit delay, audit opinion and corporate governance is in accordance with applicable standards. With the results of the tests that have been conducted, it is found that there is no effect of audit opinion on audit delay, whereas with the mediation of governance or also known as corporate governance on audit delay, there is a significant effect. Thus, the existence of Corporate Governance fully mediates the effect of Audit Opinion on Audit Delay.
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 Shelvia Angeline; Jessy Sitorus; Mustika Sumbayak; Sri Purba; David
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 5 No. 2 (2020)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

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.
Implementation of Deep Learning for Slump Optimization Based on Concrete Quality Using Convolutional Neural Network in PT. Selo Progo Sakti Hedi Pandowo
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 5 No. 2 (2020)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

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.
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 Bella Nadya; Dyah Purnamasari
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 5 No. 2 (2020)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

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.

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