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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 308 Documents
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Implementation of Supply Chain Management in Managing Vehicle Spare Parts Using CodeIgniter Framework Risky Nurdian; Fardan Zamakhsyari; Yusuf Amrozi
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 5 No. 1 (2020)
Publisher : Politeknik Negeri Madiun

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Abstract

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
Sustainable Growth and Liquidity on Profitability: A Study on Mining Sector Companies Listed at Indonesia Stock Exchange in 2018 Shekinah Manullang; Francis Hutabarat
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 5 No. 1 (2020)
Publisher : Politeknik Negeri Madiun

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Abstract

The study projected to determine the effect of sustainable growth & liquidity on profitability, sustainable growth on profitability, and liquidity on profitability. Data derived are quantitative from IDX companies financial statement in 2018. The sample is 43 companies of IDX mining sector 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 the effect is significant between sustainable growth rate and liquidity on profitability. And the effect between Liquidity on Profitability is not significant. 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.
Environmental Uncertainty, Managerial Ability and Tax Aggressiveness Jessica Syarendra; Ari Kristanto
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 5 No. 1 (2020)
Publisher : Politeknik Negeri Madiun

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Abstract

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.
The Effectiveness and the Contribution of Regional Taxes for Regional Original Income in Ex-Karesidenan Madiun Iwan Suhasto; Nova Widodo; Sundaru Wibowo
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 5 No. 1 (2020)
Publisher : Politeknik Negeri Madiun

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Abstract

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

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Abstract

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 Go-Ride, Go-Car, Go-Food, Go-Send 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.
Amil Zakat Institute Compliance as A Form of Accountability from Accounting Aspects (Study in Madiun City) Ahmad Kudhori; Dian Kusumaningrum; Hedi Pandowo
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 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.
Application of Fossil and Artefact Collection in The Human Reservation Center Sangiran of Sragen Krikilan Cluster Based on Android Edy Susena; Canggih Pamungkas; Nurul Khotimah
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 5 No. 1 (2020)
Publisher : Politeknik Negeri Madiun

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Abstract

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. 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.
Role of the Local Government and Participation of Micro, Small and Medium Enterprises (UMKM) In the Development of Plastic Craft Industry Ardyan Mustoffa; Ika Ulfah; Iin Wijayanti
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 5 No. 1 (2020)
Publisher : Politeknik Negeri Madiun

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Abstract

This study aims to describe the role of local government and the participation of Micro, Small and Medium Enterprises in the development of Plastic Woven Crafts in Karanggebang Jetis Village, Ponorogo Regency. The theory used in the formulation of the first problem regarding the role of local government uses the theory of Gede Diva (2009) which divides the role of government in three ways, namely the role of government as a facilitator, the role of government as regulator and the role of government as a catalyst. Second, the participation of UMKM actors uses the theory of Cohen and Uphoff in Distianto (2016) into four forms of participation, namely participation in planning, participation in implementation, participation in the utilization of results and finally participation in evaluation.This research uses the descriptive qualitative method. The technique of determining informants using purposive sampling techniques and data collection techniques carried out through interviews, observations, and documentation. The results of this research in the efforts to develop UMKM Plastic Weaving Crafts in Karanggebang Jetis Village, Ponorogo Regency, in general, there has been no interference from the government and UMKM entrepreneurs. So far, plastic woven crafts are still not developed. To develop UMKM especially plastic woven handicrafts located in Karanggebang Jetis, it is necessary to have the role of government and participation of UMKM actors.
Pengaruh Tingkat Kepatuhan Wajib Pajak Terhadap Penerimaan Pajak Badan Yefi Soliha; Nurharibnu Wibisono; Hery Hermawan
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 4 No. 1 (2019)
Publisher : Politeknik Negeri Madiun

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Abstract

Penelitian ini betujuan untuk mengetahui tingkat kepatuhan Wajib Pajak terhadap penerimaan pajak Badan. Tingkat kepatuhan Wajib Pajak diukur dengan cara kepatuhan dalam penyampaian SPT Masa PPh Pasal 21, penyampaian SPT Masa PPN, dan PPh Pasal 25. Populasi dalam penelitian ini adalah seluruh Wajib Pajak Badan pada KPP Pratama Madiun dari tahun 2012 sampai dengan 2016 (sampling jenuh). Analisa data dilakukan dengan statistik deskriptif dan regresi linear berganda menggunakan program SPSS Versi 16. Hasil penelitian menunjukkan bahwa tingkat kepatuhan Wajib Pajak yang diukur dari penyampaian SPT Masa PPh Pasal 21 memiliki pengaruh positif dan signifikan terhadap penerimaan pajak. Tingkat kepatuhan wajib pajak yang diukur dari penyampaian SPT Masa PPN dan PPh Pasal 25 tidak memiliki pengaruh secara parsial terhadap penerimaan pajak. Secara simultan tingkat kepatuhan yang diukur dari penyampaian SPT Masa PPh Pasal 21, penyampaian SPT Masa PPN, dan PPh Pasal 25 memiliki pengaruh positif dan signifikan terhadap penerimaan pajak.
Analisis Dan Perancangan Sistem Informasi Manajemen Pendataan Industri Kecil Dan Menengah (SIM-IKM) Edy Susena; Anista Ratnawati; Edy Susanto
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 4 No. 1 (2019)
Publisher : Politeknik Negeri Madiun

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Abstract

Industri Kecil dan Menengah (IKM) merupakan unit usaha yang dirintis oleh masyarakat. IKM banyak bermunculan di Kabupaten Sragen. Berdasarkan data dari Dinas Perindustrian dan Perdagangan Kabupaten Sragen jumlah Industri Kecil dan Menengah (IKM) pada tahun 2017 sebanyak 17.012 unit. Dinas Perindustrian dan Perdagangan Kabupaten Sragen mengalami kerepotan dalam melakukan pendataan, pengolahan data dan pengarsipan. Disamping itu setelah data terkumpul Dinas Perindustrian dan Perdagangan Kabupaten Sragen mengalami kesulitan dalam menyusun laporan yang dibutuhkan karena banyaknya data IKM. Dinas Perindustrian dan Perdagangan Kabupaten Sragen dalam pendataan masih menggunakan cara manual dengan menuliskan di Microsoft Excel. Hal ini membuat Dinas Perindustrian dan Perdagangan Kabupaten Sragen mengalami kesulitan dalam penyusunan laporannya. Oleh karena itu Dinas Perindustrian dan Perdagangan Kabupaten Sragen menginginkan sebuah sistem informasi yang dapat mendata dan menyajikan laporan data Industri Kedil dan Menengah (IKM) dengan mudah dan cepat. Berdasarkan masalah tersebut maka peneliti melakukan penelitian untuk mengembangkan sistem informasi manajemen pendataan industri kecil dan menengah di kabupaten Sragen. Jenis penelitian yang digunakan adalah action research. Obyek penelitian adalah Industri Kecil dan Menengah (IKM) yang berada dibawah Dinas Perindustrian dan Perdagangan Kabupaten Sragen. Metode pengumpulan datanya adalah dengan teknik: (1) wawancara, (2) dokumentasi (3) observasi, (4) studi pustaka. Sedangkan untuk pengembangan sistem informasinya menggunakan metode Waterfall. Hasil dari penelitian ini adalah terbangunnya sistem informasi pendataan IKM di kabupaten Sragen. Sistem ini dapat digunakan untuk mendata data IKM, dapat memberikan laporan berdasarkan tahun pendataan, berdasarkan Kecamatan, berdasarkan desa dan berdasarkan komuditas. Laporan dapat berupa file Portable Data File (PDF) maupun dapat diekspor dalam bentuk Microsoft Excel.

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