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.
Articles
308 Documents
<![CDATA[Determination Of Return On Assets: Analysis Of Solvency Ratio And Liquidity Ratio ]]>
<![CDATA[Diky Paramitha]]>;
<![CDATA[Sucipto]]>
<![CDATA[ Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 9 No. 2 (2024) ]]>
Publisher : <![CDATA[Politeknik Negeri Madiun ]]>
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DOI: 10.32486/aksi.v9i2.762
<![CDATA[The main objective of this study is to provide an in-depth understanding of how solvency and liquidity ratios affect a company's ability to use its assets efficiently in generating profits, as well as to make useful contributions to managerial decision making and evaluation of company performance. Several indicators in the study were studied to analyze the determination of the solvency ratio consisting of (Debt to Asset Ratio and Debt to Equity Ratio) and liquidity ratio (Current Ratio) to Return on Assets (ROA) with a sample of several large industrial companies listed on the Indonesia Stock Exchange with a period of 2015 2020. Research with test analysis techniques analysis of test selection of Test models (chow, hausman and langrange multiplier), classical assumption test with Multicollinearity and Heteroscedasticity, Regression Test panel data, Correlation Test and hypothesis testing (partial / t-Test and simultaneous / F-Test). The results of research through partial tests and simultaneous tests with the main focus of industrial companies resulted in that the three variations of DAR, DER and CR had no influence on the Return on Assets of the company objects sampled.]]>
<![CDATA[The Effect Of Gender Diversity And Free Cash Flow On Dividend Policy With Firm Size As A Moderating Variable ]]>
<![CDATA[Dita Mariska Candra Darusman]]>;
<![CDATA[Widiasmara, Anny]]>
<![CDATA[ Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 9 No. 2 (2024) ]]>
Publisher : <![CDATA[Politeknik Negeri Madiun ]]>
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DOI: 10.32486/aksi.v9i2.772
<![CDATA[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.]]>
<![CDATA[The Impact Of The First Phase Of The Ikn Development Program On The Financial Performance Of Construction Service Companies Listed On The IDX ]]>
<![CDATA[Hutajulu, Novita Sari]]>;
<![CDATA[Alfiana Antoh]]>;
<![CDATA[Ulfah R Muslimin]]>
<![CDATA[ Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 10 No. 1 (2025) ]]>
Publisher : <![CDATA[Politeknik Negeri Madiun ]]>
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DOI: 10.32486/aksi.v10i1.776
<![CDATA[This study aims to analyze the differences in financial performance before and during the first phase of the IKN development, measured by Return On Asset, Current Ratio, and Debt to Equity Ratio. The research utilizes a sample of construction service companies listed on the Indonesia Stock Exchange (BEI) during the period of 2018-2023. The analysis employs Paired Sample T-Test and Wilcoxon Signed Rank Test using SPSS 29. The findings of this research are as follows: (1) there is a significant difference in Return On Asset before and during the first phase of the IKN development program; (2) there is no significant difference in Current Ratio before and during the first phase of the IKN development program; (3) there is no significant difference in Debt to Equity Ratio before and during the first phase of the IKN development program.]]>
<![CDATA[Quality Of Audit In Public Sector Organizations: Trends And Article Analysis ]]>
<![CDATA[Vitriyan Espa]]>;
<![CDATA[Marsela Diaz]]>;
<![CDATA[Soeprajitno, Raden Roro Widya Ningtyas]]>
<![CDATA[ Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 9 No. 2 (2024) ]]>
Publisher : <![CDATA[Politeknik Negeri Madiun ]]>
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DOI: 10.32486/aksi.v9i2.777
<![CDATA[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.]]>
<![CDATA[49 Years Emerging of Environmental Performance: A Systematic Literature Review ]]>
<![CDATA[Vitriyan Espa]]>;
<![CDATA[Soeprajitno, Raden Roro Widya Ningtyas]]>;
<![CDATA[Marsela Diaz]]>
<![CDATA[ Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 10 No. 1 (2025) ]]>
Publisher : <![CDATA[Politeknik Negeri Madiun ]]>
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DOI: 10.32486/aksi.v10i1.778
<![CDATA[This study aims to analyze trends, progress, and opportunities for future research. This study reviews 49 years of emergence of environmental performance through systematic literature and conducts content analysis. The data for this study were obtained from 244 sample articles from the period 1972 to November 2021 based on the SCOPUS database. The findings we obtained show trends in topic classification, research settings, theories, methods and analysis techniques as well as suggestions for further research. We classified 10 themes of research topics; Management Strategy; Financial and Corporate Performance; Management information System; Characteristics of Corporate Governance; Green Supply Chain Management; Requests for Environmental Performance Information Exist; Green Human Resource Management; Organizational Behavior; Environmental Regulations; Security Market Returns.]]>
<![CDATA[Design Of Simulation Application System For Corporate Income Tax ]]>
<![CDATA[Meilano, Rezagi]]>;
<![CDATA[Saputra, Ferdyan Wana]]>;
<![CDATA[Ayuningrum, Niken]]>;
<![CDATA[Handoko, Dedi]]>
<![CDATA[ Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 9 No. 2 (2024) ]]>
Publisher : <![CDATA[Politeknik Negeri Madiun ]]>
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DOI: 10.32486/aksi.v9i2.782
<![CDATA[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.]]>
<![CDATA[Analysis Of The Influence Of Green Accounting, Environmental Performance And Firm Size On Financial Performance ]]>
<![CDATA[Handayani, Afika]]>;
<![CDATA[Surianti, Meily]]>
<![CDATA[ Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 10 No. 1 (2025) ]]>
Publisher : <![CDATA[Politeknik Negeri Madiun ]]>
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DOI: 10.32486/aksi.v10i1.787
<![CDATA[This study aims to examine the effect of green accounting, environmental performance, and firm size on financial performance. The background of this study focuses on the growing importance of green accounting practices due to increasing environmental awareness and sustainability among companies, and how these factors can affect a company's financial performance. The data used in this study consists of secondary data in the form of annual reports from non-cyclical consumer sector companies listed on the Indonesia Stock Exchange for the 2017-2022 period. The sampling method employed was purposive sampling, resulting in 120 data points from 20 companies. The test was conducted using multivariate statistical analysis with the SEM-PLS approach, supported by Smart-PLS software. The findings of this study indicate that green accounting has a negative effect on financial performance, environmental performance has a positive effect on financial performance, and firm size has a negative effect on financial performance. The novelty and main contribution of this study lie in the finding that green accounting does not always have a positive impact on financial performance, which contrasts with previous studies that showed a positive relationship. Additionally, this study provides insights into the impact of environmental performance and firm size on financial performance, offering important considerations for companies when formulating long-term policies and strategies.]]>
<![CDATA[The Role Of Total Quality Management And Environmental Sustainability In Enhancing Corporate Green Performance In MSMES In Banten ]]>
<![CDATA[Munawar Muchlish]]>;
<![CDATA[Wulan Retnowati]]>
<![CDATA[ Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 10 No. 1 (2025) ]]>
Publisher : <![CDATA[Politeknik Negeri Madiun ]]>
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DOI: 10.32486/aksi.v10i1.793
<![CDATA[The aim of this study is to examine the role of Total Quality Management (TQM), and Environmental Sustainability (ES), in enhancing Corporate Green Performance (CGP) among MSMEs in Banten Province. This research utilizes primary data. The population of this study consists of all owners and managers of MSMEs in Banten Province, while the sample includes owners and managers of MSMEs based on local superior potential in Banten Province. The study employs a purposive sampling method and utilizes SEM-PLS v.26 and SPSS Version 27 as analytical tools. The findings of this study are as follows, TQM has a significant positive effect on ES, and CGP. ES has a significant positive effect on CGP.]]>
<![CDATA[Optimization of Audit Tool Linked Archive System (ATLAS) on Risk Base Audit ]]>
<![CDATA[Endang Kusmana]]>;
<![CDATA[Perdhiansyah]]>;
<![CDATA[Risti Rahmaniar]]>
<![CDATA[ Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 9 No. 2 (2024) ]]>
Publisher : <![CDATA[Politeknik Negeri Madiun ]]>
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DOI: 10.32486/aksi.v9i2.800
<![CDATA[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.]]>
<![CDATA[Analysis Of Success Of Mandiri Mobile Banking Information System With Delone & Mclean Models ]]>
<![CDATA[Dinda Ghassani]]>;
<![CDATA[Sari, Agustin Rusiana]]>
<![CDATA[ Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 10 No. 1 (2025) ]]>
Publisher : <![CDATA[Politeknik Negeri Madiun ]]>
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DOI: 10.32486/aksi.v10i1.816
<![CDATA[The Mandiri Mobile Banking application is currently continuing to develop in order to serve its customers, this is also being done so that Bank Mandiri can compete with other banks in Indonesia. It is important for banking service providers to know the success of mobile banking in order to create strategic plans and increase the number of customers in the future. One of the models that is often used to measure the success of an information system is the DeLone & McLean Information System Success Model in which there are six constructs, namely system quality, information quality, service quality, use, user satisfaction, and net benefits. This research uses descriptive research type. The data collection technique uses the survey method by distributing questionnaires to respondents, namely Mandiri mobile banking users. The sample of this research is 385 respondents. The method of analysis in this study uses Structural Equation Modeling (SEM) based on Partial Least Square (PLS). The results of the study show that all hypotheses are accepted and it is said that Mandiri mobile banking is in good condition and has been successful in providing benefits to customers who use mobile banking.]]>
