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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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Analysis of Competence and Independence of Internal Auditor on Internal Audit Quality Leriza Anggraini
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 5 No. 2 (2020)
Publisher : Politeknik Negeri Madiun

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Abstract

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.
The Effect of Personal Cost and Bystander Effect As Moderating Variable on Whistleblowing Intention Christa Alethea; David Adechandra Ashedica Pesudo, S.E., M.Ak
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.v6i2.25

Abstract

This study aims to determine the effect of personal cost on whistleblowing intention with the bystander effect as a moderating variable. The population in this study were students of the Faculty of Economics and Business, W University who are active in organization. The data analysis technique used is moderated regression analysis. The result of this study indicate that personal cost has a negative effect on whistleblowing intention and bystander effect has a negative effect which strengthens the negative effect of personal cost on whistleblowing intention.
Design and Build Information System of the Joper Chicken Plasma Core at PT. Barokah Chanif Sari; Hedi Pandowo
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 5 No. 2 (2020)
Publisher : Politeknik Negeri Madiun

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Abstract

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.
The Effect of Liquidity on Tax Avoidance with Profitability Mediation Variable in BUMN Companies Listed on The IDX in 2017-2018 Jojor Marito; Francis Hutabarat
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 5 No. 2 (2020)
Publisher : Politeknik Negeri Madiun

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Abstract

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.
Responsibility of Financial Management Institution Amil Zakat for Ahmad Kudhori; Hedi Pandowo
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 5 No. 2 (2020)
Publisher : Politeknik Negeri Madiun

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Abstract

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.
Influence of Profitability, Solvability, and Company Growth on Going Concern Audit Opinions Endah Satriani; Yulis Alfia
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 5 No. 2 (2020)
Publisher : Politeknik Negeri Madiun

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Abstract

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.
Strategic Planning of Information Systems Beauty Clinics with Ward and Peppard Model Approaches (Case Study: Virgina Aesthetics Company (Farina Beauty Clinic)) Andi Pranata
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 5 No. 2 (2020)
Publisher : Politeknik Negeri Madiun

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Abstract

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.
An Analysis of Factor That Influence the Interests in Behaviors of Using Accounting Information Systems Based on E-Commerce Rosyida Izzati; Nur Muntiah; Nurul Hidayah
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 5 No. 1 (2020)
Publisher : Politeknik Negeri Madiun

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Abstract

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.
Combining SDLC Method and ITIL Framework by Involving Auditors Hani Rahmani; Erna Hikmawati
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 5 No. 1 (2020)
Publisher : Politeknik Negeri Madiun

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Abstract

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.
Analysis of Telecommunication Tower Accounting at PT. Sarana Menara Nusantara Tbk. in 2014-2015 period Shinta Anggraeny; Trisna Oktavia; Sugiharto
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 5 No. 1 (2020)
Publisher : Politeknik Negeri Madiun

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Abstract

This study aims to determine the accounting treatment of telecommunication tower companies, especially PT Sarana Menara Nusantara Tbk, which recognized telecommunications tower 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 descriptative methods. Data presented in descriptive form without processing with other analitycal techniques. With this research, information is expected to equalize perceptions related to differences that occur regarding differences in recognition of telecommunications tower and to assist companies in evaluating performance, especially in terms of achieving earning.

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