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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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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 Nadya, Bella; Purnamasari, Dyah
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.v5i2.538

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.
Jambi City Tourism Information System Design Milano, Rezagi; Tanto, Tanto
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.v6i1.650

Abstract

The very rapid development of technology helps a lot in terms of disseminating information to be faster, more accurate, and not limited by place and time. Technology in the tourism sector is not only used as a promotional medium, but technology is also a learning medium for entrepreneurs in the tourism sector so it is important for the tourism sector to have an information system as a medium for disseminating information. The Jambi City Tourism Information System is an information system that contains a collection of information data that summarizes information about the region, province or tourism place in the city of Jambi which is compiled in a web-based information system, with this information system it can make it easier for the public to obtain information. , accelerating the service of information sources. The design of the tourism information system in the city of Jambi is built in a web-based form with system design assisted by several tools such as the programming language PHP, Javascript, MySQL, Xampp, and Adobe Dreamweaver.
Influence of Profitability, Solvability, and Company Growth on Going Concern Audit Opinions Satriani, Endah; Alfia, Yulis Diana
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.v5i2.608

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.
Utilization of Arduino UNO Technology and Arduino IDE to Create Electrical Disconnect Products for Electronic Equipment Iskandar, Dwi; Sunandar, Ahmad
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.v6i1.653

Abstract

Today many people often forget to turn off household appliances such as fans or lights, which results in the flow of electricity from the socket even when not in use, resulting in excessive power consumption. Electricity tariff for the first quarter of 2019: IDR 1,115 / kWh for medium voltage customers. If the lecture room has 4 lamps where each lamp has 23 watts of power, 2 Daikin AC units with 1 PK each, each air conditioner has 840 watts of power. Acer S1213Hn LCD projector has the power: 250 Watt, the total cost of electricity consumption per hour and usage for a month of 26 days for the lecture hall consisting of lamps, air conditioner and LCD projectors is IDR 58,617.78. The research method used is literature study and data collection, technology concept design, development preparation, hardware assembly, Arduino UNO coding, upload coding to hardware, technology testing. To find out the test results whether the technology can work properly, it must be applied directly by connecting the technology that has been created with electricity directly. The way that can be done is to connect the Arduino with mains power using a DC 5 V adapter then connect the relay to a 220 V AC power source and a 220 V halogen lamp. After everything is connected, the lights can be turned on by bringing the registered RFID closer to the RFID Reader, if you want. set how long it takes for the light to turn on can press a button on the IR remote
Analysis of Competence and Independence of Internal Auditor on Internal Audit Quality Anggraini, Leriza Desitama
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.v5i2.594

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 Implementation of Web-Based Financial Statements Application in Islamic Education Foundations Suhasto, RB. Iwan Noor; Anggraeny, Shinta Noor; Kirowati, Dewi
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.v6i1.749

Abstract

Islamic Education Foundation is a non-profit entity consisting of MA, MTs, Vocational Schools, Foundations, and Islamic Boarding Schools. This study aims for a web application that can be used in the financial data processing of the Al-Mujaddadiyyah Islamic Education Foundation replacing manually. The application is designed using the waterfall development method. The application was tested on several browsers and tested by the foundation consisting of the chairman of the foundation, the MTs admin, the MA admin, and the SMK admin. This application makes it easy in the process of reporting financial statements. The features contained in the application include administration management, donations, financial reports, student data, and employee data. Financial statements are divided into statements of financial position, activity reports, and cash flow statements.
Strategic Planning of Information Systems Beauty Clinics with Ward and Peppard Model Approaches (Case Study: Virgina Aesthetics Company (Farina Beauty Clinic) Pranata, Andi
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.v5i2.504

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.  
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 Zendrato, Sisobadodo; Hutabarat, Francis
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.v5i2.507

Abstract

Penelitian ini dipilih karena memiliki urgensi dan tujuan tertentu yaitu untuk mengetahui bahwa adanya efek mediasi corporate governance pada hubungan antara opini audit terdapat pengaruh terhadap audit delay. Audit delay merupakan terlambatnya di publikasikan laporan keuangan tahunan yang telah selesai di periksa oleh orang auditor sehingga auditor memberikan pendapat atau opini yang dapat di publikasi. Pengujian yang dilakukan menggunakan langkah  pengambilan informasi dipakai ialah informasi dokumentasi yang diperoleh lewat situs antaralain www.idx.co.id. Pengujian yang dilaksanakan dengan cara mengamati laporan keuangan perusahaan pertambangan untuk mendapatkan data keseluruhan yang dibutuhkan dalam mengukur efek mediasi dari tata kelola perusahaan, opini audit dan delay suatu publikasi audit. Hasil uji penelitian yang sudah selesai dilaksanakan menunjukkan hasil statistic descriptive pada penelitian ini terkait karakteristik variable dalam penelitian. Terkait profitabilitas, didapati Audit Delay memiliki rata-rata 65.5 hari yang berada didalam masa 90 hari publikasi laporan audit perusahaan pada Bursa Efek Indonesia. Hal lain yang didapati adalah terkait variable independen, yaitu rata-rata nilai Opini Audit adalah 0.22 menandakan sebagian besar laporan audit memiliki pernyataan Qualified. Terkait tata kelola perusahaan pada proxy keseimbangan antara Dewan Komisaris Independen yang didapati bahwa /ukuran rata-rata PDKI adalah 35.89% yang berada diatas standard 30%. Dengan demikian hasil descriptive statistic menunjukkan secara rata-rata pelaksanaan audit delay, opinion audit dan corporate governance berada sesuai standard yang berlaku. Dengan hasil uji yang telah dilakukan juga, bahwa didapati tidak ada pengaruh Opini audit terhadap Audit delay sedangkan dengan adanya mediasi tata kelola atau disebut juga sebagai Corporate Governance terhadap Audit delay bahwa didapati pengaruh yang significant. Dengan demikian keberadaan Corporate Governance sepenuhnya memediasi pengaruh Audit Opinion terhadap Audit Delay. Penelitian ini memiliki tujuan yaitu untuk mengetahui efek mediasi dari tata kelola perusahaan pada hubungan antara audit opini dan delay audit pada usaha tambang yang termasuk golongan di BEI tahun 2017-2018. Pengujian ini memakai data sekunder berupa annual report atau laporan tahunan  dari usaha tambang yang terdaftar di BEI selama 2 tahun. Sampel sejumlah 9 perusahaan dari perusahaan tambang tercatat pada Bursa Efek pada orde 2017-2018. Sistem pemutusan contoh yang dipakai ialah Sampel Purposive.
Information System for Calculating Medical Record Personnel in the Industrial Revolution Era 4.0 Al hadri, Cecilia Farrona; Sunandar, Ahmad
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.v6i1.651

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.
The effect of disclosure of Corporate Social Responsibility (CSR) and Good Corporate Governance (GCG) on company value (Empirical study on Food and Beverage companies listed on the IDX for the period 2016-2018) Yufenti Oktafiah; Nurul Akramiah
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.v6i1.2

Abstract

High increase in company value is a long-term goal that should be achieved by the company which will be reflected in the market price of its shares because investors' valuation of the company can be observed through the movement of stock prices of companies traded on the stock exchange for companies that have gone public. Company value is the investor's perception of the company, which is often associated with stock prices. Company value is not only measured by the level of profitability. Various studies have concluded that there are many factors that influence the high and low values ​​of a company. One such factor is the disclosure of Corporate Social Responsibility (CSR) and Good Corporate Governance (GCG). This study aims to determine specifically the effect of the disclosure of Corporate Social Responsibility and Good Corporate Governance on the value of the company in the food and beverage companies listed on the Stock Exchange in the 2016-2018 period. Taking the research period over the past three years, because in that period CSR disclosures are experiencing a fairly good development, indicated by the increasing number of companies that carry out CSR disclosures in the annual report. This study uses sample data from 11 food and beverage companies listed on the Indonesia Stock Exchange. The results of this study Corporate Social Responsibility (CSR) affect the value of the company. Companies that implement CSR, disclose it in Corporate Social Reporting so that it will get many benefits such as customer loyalty and trust from creditors and investors. Whereas Good Corporate Governance (GCG) influences company value. This can be interpreted that the size of the GCG index received by the company. This means that an increase in GCG will drive an increase in company value.

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