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Jurnal AKSI (Akuntansi dan Sistem Informasi)

aksi
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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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AMIL ZAKAT INSTITUTE COMPLIANCE AS A FORM OF ACCOUNTABILITY FROM ACCOUNTING ASPECTS (STUDY IN MADIUN CITY) Kudhori, Ahmad; Kusumaningrum, Dian; Pandowo, Hedi
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol 5, No 1 (2020)
Publisher : Politeknik Negeri Madiun

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.

IMPLEMENTATION OF SUPPLY CHAIN MANAGEMENT IN MANAGING VEHICLE SPARE PARTS USING CODEIGNITER FRAMEWORK Nurdian, Risky Agung; Zamakhsyari, Fardan; Amrozi, Yusuf
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol 5, No 1 (2020)
Publisher : Politeknik Negeri Madiun

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.

APPLICATION OF FOSSIL AND ARTEFACT COLLECTION IN THE HUMAN RESERVATION CENTER SANGIRAN OF SRAGEN KRIKILAN CLUSTER BASED ON ANDROID Susena, Edy; Pamungkas, Canggih Ajika; Khotimah, Nurul
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol 5, No 1 (2020)
Publisher : Politeknik Negeri Madiun

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.Related to the problem, the writer arranges an application that aims to make it easy for the community in getting information about the collection in the Preservation Center of Early Man Site Sangiran quickly, simple, and informative. This application is designed with the Unified Modeling Language (UML) method. In making this application, the writer uses software Construct 2 that is editor of game HTML5 based developed by Scirra Ltd who maximizes the editor's visual function and behavior-based logic system.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.

AN ANALYSIS OF FACTOR THAT INFLUENCE THE INTERESTS IN BEHAVIORS OF USING ACCOUNTING INFORMATION SYSTEMS BASED ON E-COMMERCE Izzati, Rosyida Rahma; Muntiah, Nur Saydatul; Hidayah, Nurul
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol 5, No 1 (2020)
Publisher : Politeknik Negeri Madiun

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.

ENVIRONMENTAL UNCERTAINTY, MANAGERIAL ABILITY AND TAX AGGRESSIVENESS Syarendra, Jessica Dhea; Kristanto, Ari Budi
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol 5, No 1 (2020)
Publisher : Politeknik Negeri Madiun

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.

COMBINING SDLC METHOD AND ITIL FRAMEWORK BY INVOLVING AUDITORS Rahmani, Hani Fitria; Hikmawati, Erna
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol 5, No 1 (2020)
Publisher : Politeknik Negeri Madiun

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.

ROLE OF THE LOCAL GOVERNMENT AND PARTICIPATION OF MICRO, SMALL AND MEDIUM ENTERPRISES (UMKM) IN THE DEVELOPMENT OF PLASTIC CRAFT INDUSTRY Mustoffa, Ardyan Firdausi; Ulfah, Ika Farida; wijayanti, Iin
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol 5, No 1 (2020)
Publisher : Politeknik Negeri Madiun

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.

Village Funds in The Middle of Pandemic COVID-19 are Still Accountable and Transparent? Hutapea, Miranda Dewina; Hapsari, Aprina Nugrahesthy Sulistya
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.v6i1.716

This study aims to describe the practice of accountability and transparency in managing village funds, especially concerning the allocation of village funds for direct cash assistance during the COVID-19 pandemic. This research is a qualitative descriptive study. This study's data are primary data obtained through in-depth interviews with village heads, village secretaries, village consultative bodies, and village community representatives. The results showed that the implementation of the principle of horizontal, vertical accountability and transparency had been manifested in the management of village funds in Village X. Except for the regulation of horizontal accountability at reporting and administration stages and the principle of transparency in implementation. This is due to weak human resources and not a maximal risk assessment. The village government needs to improve the principles of accountability and transparency, especially in the implementation, reporting, administration, and improvement of good governance, to meet all its stakeholders' satisfaction.

Design and Build Information System of the Joper Chicken Plasma Core at PT. Barokah Sari, Chanif Kurnia; Pandowo, Hedi
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 | DOI: 10.32486/aksi.v5i2.605

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.

Enterprise Resource Planning Based Open Source Pamungkas, Canggih Ajika; Iskandar, Dwi
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.v6i1.659

In the era of the 4.0 industrial revolution, companies are trying to implement information technology to increase competitive competitiveness. Information technology is implemented within the company to increase productivity and help achieve quality, time standards, and satisfaction for consumers and employees, wherein business this is manifested in a set of systems consisting of information systems and supporting infrastructure. One solution is to implement a system to manage all company resources or what is called an Enterprise Resource Planning (ERP) system. Implementing an ERP system requires high costs and is highly dependent on the vendor. The purpose of this research is to build an ERP system on an open-source basis so that it can be used by middle to lower enterprises as an alternative to ERP systems to support the company's operations.The ERP system was developed using the waterfall system development method. The result of this research is the development of an ERP system based on open source. The conclusion of this research is that the ERP system can be configured according to the needs of small and medium scale companies. Can record documentation of company operational activities. The centralized database system provides benefits for companies to view data on business operations. Suggestions given for further research are to develop warehouse management and material management modules.

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