Journal of Information System, Applied, Management, Accounting and Research
JISIMAR (Journal of Information System, Applied, Management, Accounting and Research), terbit empat kali setahun pada bulan Februari, Mei, Agustus dan November, memuat naskah hasil pemikiran dan hasil penelitian di bidang Teknologi Informasi, Sistem Informasi, Sistem Informasi Manajemen, Sistem Informasi Akuntansi, Ilmu Manajemen dan Manajemen Terapan, Manajemen Sumber Daya, Sistem Manajemen Enterprise, Akuntansi.
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<![CDATA[ANALISIS LAYANAN WEBSITE TERHADAP KEPUASAN PELANGGAN PADA PT. MODENA INDONESIA DENGAN METODE WEB-QUAL 4.0 ]]>
<![CDATA[Afrizal, Muhammad]]>;
<![CDATA[Rizal, Khairul]]>;
<![CDATA[Ariani, Fattya]]>
<![CDATA[ Journal of Information System, Applied, Management, Accounting and Research Vol 9 No 2 (2025): JISAMAR (March-May 2025) ]]>
Publisher : <![CDATA[Sekolah Tinggi Manajemen Informatika dan Komputer Jayakarta ]]>
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DOI: 10.52362/jisamar.v9i2.1806
<![CDATA[This research aims to assess the service quality of PT Modena Indonesia's e-commerce website using the WebQual 4.0 method, as well as provide recommendations for improving service quality to increase customer satisfaction. This research was conducted as one of the requirements for graduation from the Undergraduate Program (S1) in the Information Technology Study Program at Bina Sarana Informatika University. The methods used include direct observation of the PT Modena Indonesia website, online interviews through distributing questionnaires to customers, as well as literature studies reviewing similar research. The research results show that usability quality, information quality, and service interaction quality have a positive and significant effect on customer satisfaction, both partially and simultaneously. Based on the results of this analysis, it is recommended that PT Modena Indonesia make improvements to these three aspects to increase user satisfaction. This research is expected to help companies optimize their website services and improve the overall customer experience]]>
<![CDATA[ANALISIS PENERAPAN PERNYATAAN STANDAR AKUNTANSI KEUANGAN NO.1 TENTANG PENYAJIAN LAPORAN KEUANGAN PADA LAPORAN KEUANGAN PT. REKAYASA MINETECH INDONESIA (Minetech.id) ]]>
<![CDATA[Kurniawan, Aceng]]>;
<![CDATA[Fujianti, Nenden Asri]]>
<![CDATA[ Journal of Information System, Applied, Management, Accounting and Research Vol 9 No 2 (2025): JISAMAR (March-May 2025) ]]>
Publisher : <![CDATA[Sekolah Tinggi Manajemen Informatika dan Komputer Jayakarta ]]>
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DOI: 10.52362/jisamar.v9i2.1823
<![CDATA[PT Rekayasa Minetech Indonesia (minetech.id) is engaged in mining training and consulting services. PSAK No.1 is an Indonesian financial accounting standard to regulate the presentation of financial statements. This study aims to improve financial statements in accordance with accounting standards, namely, Statement of Financial Accounting Standards No.1 (PSAK. No.1). This research was conducted using qualitative methods, In the financial statements of PT Rekayasa Minetech Indonesia presents two components of financial statements, namely the statement of financial position and income statement, while for the three components of the statement of changes in equity, cash flow statement, and statement of notes on financial statements PT Rekayasa Minetech Indonesia has not presented. PT Rekayasa Minetech Indonesia (minetech.id), has not fully followed the stages and preparations for the implementation of PSAK.The results of this study can be concluded as follows: (1) The company has not fully implemented PSAK No.1 in its financial statements (2) The implementation of PSAK No.1 on the statement of financial position and income statement is not in accordance with PSAK No.1 because it does not present accounts that should be presented in the financial statements in accordance with PSAK No.1.]]>
<![CDATA[ANALISIS PERLAKUAN AKUNTANSI PENGAKUAN PENDAPATAN DAN BEBAN JASA KONSTRUKSI BERDASARKAN SAK ETAP PADA PT. KARYA SULAWESI UTARA ]]>
<![CDATA[Tatuu, Maikel Ariel]]>;
<![CDATA[Pantow, Andreuw Kristian]]>;
<![CDATA[Korompis, Sintia Nurani]]>;
<![CDATA[Kaparang, Revleen Mariana]]>;
<![CDATA[Walukow, Ivoletti Merlina]]>
<![CDATA[ Journal of Information System, Applied, Management, Accounting and Research Vol 9 No 2 (2025): JISAMAR (March-May 2025) ]]>
Publisher : <![CDATA[Sekolah Tinggi Manajemen Informatika dan Komputer Jayakarta ]]>
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DOI: 10.52362/jisamar.v9i2.1800
<![CDATA[Revenue and expenses recognition in construction companies is a critical aspect in ensuring the fairness of the presented financial statement. In general, construction projects are long-term or span multiple accounting periods, depending on the construction contract. Therefore, revenue measurement should be based on the completion level of the construction work. This research was conducted at PT. Karya Sulawesi Utara using a qualitative approach and comparative descriptive data analysis technique. PT. Karya Sulawesi Utara recognizes revenue on cash basis, where revenue is recognized when cash is received, which is not in accordance with Indonesia Accounting Standard for Non-Publicly-Accountable Entities (SAK ETAP). However, PT. Karya Sulawesi Utara recognizes expenses in accordance with SAK ETAP. PT. Karya Sulawesi Utara is still applying an inappropriate method for revenue recognition. The company is recommended to use the percentage completion method.]]>
<![CDATA[AI-Driven Leadership: Bagaimana AI Mengubah Cara Pemimpin Mengambil Keputusan Strategis. ]]>
<![CDATA[Safrilina, Putri Abellia]]>;
<![CDATA[Nisa, Khoirun]]>;
<![CDATA[Fauzi, Ach.]]>;
<![CDATA[Anshori, Mochammad Isa]]>
<![CDATA[ Journal of Information System, Applied, Management, Accounting and Research Vol 9 No 2 (2025): JISAMAR (March-May 2025) ]]>
Publisher : <![CDATA[Sekolah Tinggi Manajemen Informatika dan Komputer Jayakarta ]]>
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DOI: 10.52362/jisamar.v9i2.1828
<![CDATA[Kemampuan para pemimpin untuk membuat keputusan strategi yang tepat sangat penting untuk keberhasilan perusahaan di era globalisasi yang sangat kompetitif ini. Proses pengambilan keputusan strategi adalah proses yang memerlukan para pemimpin untuk menilai situasi, menemukan peluang dan ancaman, dan kemudian membuat keputusan yang tepat untuk mencapai tujuan organisasi. Faktor utama yang mempengaruhi pengambilan keputusan strategi dalam suatu organisasi adalah kepemimpinan. Kepemimpinan yang baik dapat meningkatkan kemampuan waktu, menciptakan budaya organisasi yang positif, dan membuat keputusan yang tepat. Sebaliknya, kepemimpinan yang buruk dapat menyebabkan waktu pengambilan keputusan yang salah dan mengurangi kemampuan organisasi untuk mencapai tujuan tersebut. Penelitian ini menggunakan pendekatan kualitatif dengan metode analisis literatur dan studi kasus. Pendekatan ini dipilih untuk menggali pemahaman yang mendalam mengenai peran AI dalam pengambilan keputusan strategi. Sumber data yang digunakan dalam penelitian ini terdiri dari dua kategori utama, yaitu literatur dan studi kasus.Penggunaan AI dalam pengambilan keputusan strategi tidak terlepas dari tantangan etika. O'Neil (2016) mengungkapkan bahwa algoritma AI dapat mengandung bias jika data yang digunakan dalam pelatihannya tidak beragam atau mewakili ketimpangan sistemik[6]. Berdasarkan penelitian ini, dapat disimpulkan bahwa kecerdasan buatan (AI) memiliki peran signifikan dalam pengambilan keputusan strategi oleh pemimpin organisasi. AI mampu meningkatkan efisiensi dan akurasi dengan mengolah data dalam jumlah besar secara cepat dan objektif, serta mengurangi bias dalam pengambilan keputusan. Implementasi AI juga berdampak pada perubahan struktur organisasi, di mana peran manusia lebih fokus pada strategi dan inovasi daripada tugas administratif. Namun, penerapan AI juga menghadapi tantangan seperti bias algoritmik, isu etika, serta kesenjangan keterampilan digital di kalangan pemimpin dan karyawan.]]>
<![CDATA[PENGARUH SISTEM INFORMASI AKUNTANSI PRODUKSI TERHADAP AKTIVITAS PRODUKSI PADA PT. HILON ]]>
<![CDATA[Oktapiandi, Deni]]>;
<![CDATA[Suantha, Kasan K.]]>
<![CDATA[ Journal of Information System, Applied, Management, Accounting and Research Vol 9 No 2 (2025): JISAMAR (March-May 2025) ]]>
Publisher : <![CDATA[Sekolah Tinggi Manajemen Informatika dan Komputer Jayakarta ]]>
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DOI: 10.52362/jisamar.v9i2.1811
<![CDATA[This study aims to analyze the impact of the production accounting information system on production activities at PT. Hilon. The production accounting information system plays a significant role in improving the efficiency and effectiveness of manufacturing operations by providing accurate information regarding production costs, inventory control, and workforce and machinery optimization. The research method used is a quantitative approach with a survey method, where data was collected through questionnaires distributed to accounting managers and production-related employees. Data analysis was carried out using validity tests, reliability tests, and Pearson Product Moment correlation analysis. The results indicate that the production accounting information system has a significant relationship with various aspects of production activities, including product design, production planning and control, production operations, and cost accounting. The correlations found range from moderate to strong, indicating that the optimal implementation of the production accounting information system can enhance production process efficiency. Therefore, PT. Hilon is advised to continuously develop its production accounting information system to improve its competitiveness in the manufacturing industry.]]>
<![CDATA[ANALISIS PENINGKATAN PROFITABILITAS SEBELUM DAN SESUDAH PENGGUNAAN E-COMMERCE DAN SISTEM INFORMASI AKUNTANSI PADA CV. TIGA PERKASA ABADI ]]>
<![CDATA[Putri, Faradila Sepiana]]>;
<![CDATA[Purwanti, Meilani]]>
<![CDATA[ Journal of Information System, Applied, Management, Accounting and Research Vol 9 No 2 (2025): JISAMAR (March-May 2025) ]]>
Publisher : <![CDATA[Sekolah Tinggi Manajemen Informatika dan Komputer Jayakarta ]]>
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DOI: 10.52362/jisamar.v9i2.1858
<![CDATA[The purpose of this research is to see how the use of e-commerce and accounting information systems function in increasing the company's profitability. The method used in this research is qualitative. Research data were obtained through interviews with the company's PIC, direct observation of business processes and financial management, and documentation. Information analysis was carried out using information reduction techniques, information presentation, and conclusion drawing. According to this study, the use of e-commerce helps companies expand market reach, improve operational efficiency, and drive sales volume growth. In addition, the implementation of an integrated accounting information system has improved the accuracy and timeliness of financial reporting, making it easier for management to analyze financial performance and make strategic decisions. The findings of this study indicate that the synergistic use of e-commerce and accounting information systems can increase company profits. The theoretical implication of this study is to enrich the literature on the utilization of digital technology to improve corporate financial performance.]]>
<![CDATA[PENERAPAN METODE WEBQUAL 4.0 UNTUK ANALISA KEPUASAN PENGGUNA TERHADAP KUALITAS WEBSITE NONA JUDES ]]>
<![CDATA[Bakhri, Syamsul]]>;
<![CDATA[Haidir, Ali]]>;
<![CDATA[Nurhaliza, Dyah]]>
<![CDATA[ Journal of Information System, Applied, Management, Accounting and Research Vol 9 No 2 (2025): JISAMAR (March-May 2025) ]]>
Publisher : <![CDATA[Sekolah Tinggi Manajemen Informatika dan Komputer Jayakarta ]]>
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DOI: 10.52362/jisamar.v9i2.1818
<![CDATA[Seiring dengan berkembangnya teknologi, penggunaan e-commerce dalam dunia bisnis semakin meluas, terutama pada UMKM yang memanfaatkan website sebagai media transaksi. Namun, kualitas website menjadi salah satu faktor penentu dalam kesuksesan e-commerce, karena dapat mempengaruhi persepsi pelanggan dan kepuasan mereka. Penelitian ini bertujuan untuk mengukur kualitas website UMKM Nona Judes menggunakan metode Webqual 4.0, yang terdiri dari tiga dimensi utama, yaitu kegunaan (usability), kualitas informasi (information quality), dan kualitas interaksi layanan (service interaction quality). Metode ini diharapkan dapat memberikan gambaran yang lebih jelas mengenai faktor-faktor yang mempengaruhi kepuasan pelanggan dalam menggunakan website UMKM. Penelitian ini menggunakan pendekatan kuantitatif dengan survei terhadap 50 pelanggan aktif UMKM Nona Judes. Data dikumpulkan melalui kuesioner yang dianalisis menggunakan metode Webqual 4.0. Hasil penelitian menunjukkan bahwa ketiga variabel yang diuji usability, information quality, dan service interaction quality memiliki pengaruh signifikan terhadap kepuasan pengguna dengan nilai R-square 0.589, yang berarti 58.9% variasi kepuasan pengguna dapat dijelaskan oleh ketiga variabel tersebut. Uji ANOVA menghasilkan nilai F sebesar 20.345 dengan signifikansi 0.000, menegaskan bahwa model regresi signifikan. Berdasarkan hasil ini, disarankan agar UMKM Nona Judes meningkatkan kualitas website, terutama pada dimensi usability dan information quality, untuk meningkatkan kepuasan pelanggan dan mendorong peningkatan penjualan]]>
<![CDATA[PENGARUH PERILAKU BELAJAR TERHADAP TINGKAT PEMAHAMAN AKUNTANSI PADA MAHASISWA TINGKAT AKHIR PRODI AKNTANSI DI UNIVERSITAS TEKNOLOGI DIGITAL ]]>
<![CDATA[Mulyani, Syifa Aulia]]>;
<![CDATA[Feriyanto, Oon]]>
<![CDATA[ Journal of Information System, Applied, Management, Accounting and Research Vol 9 No 2 (2025): JISAMAR (March-May 2025) ]]>
Publisher : <![CDATA[Sekolah Tinggi Manajemen Informatika dan Komputer Jayakarta ]]>
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DOI: 10.52362/jisamar.v9i2.1879
<![CDATA[This research aims to determine the influence of learning behavior on the level of understanding of accounting in final year accounting study program students at the Digitech University. A good understanding of accounting is very important for students to be successful in their professional careers. The method used in this research is quantitative, where data is collected through questionnaires distributed to all final year accounting student with the return of 81 respondents. The result of the analysis show that there is a positive and significant relationship between Learning Behavior and Accounting Understanding, with Study Behavior contributing 52% to the variation in Accounting Understanding. The most influentia dimension of Leaning Behavior is rational thingking. This is comfirms that students who implement good and efficient learning behavior tend to show a deeper understanding of accounting.]]>
<![CDATA[Pengaruh Electronic Word of Mouth (E-WoM) Terhadap Keputusan Pembelian (Studi Kasus pada Konsumen HRD Coffee Soreang) ]]>
<![CDATA[Gusmiawati, Gusmiawati]]>;
<![CDATA[Dewi, Lies Anggi Puspita]]>
<![CDATA[ Journal of Information System, Applied, Management, Accounting and Research Vol 9 No 2 (2025): JISAMAR (March-May 2025) ]]>
Publisher : <![CDATA[Sekolah Tinggi Manajemen Informatika dan Komputer Jayakarta ]]>
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DOI: 10.52362/jisamar.v9i2.1869
<![CDATA[Social media is currently a source of information obtained by people to find information about a place they will visit. This phenomenon can be called electronic word of mouth or stories that someone shares in electronic media. The information that has been obtained will be taken into consideration in determining purchasing decisions. Consumer purchasing decisions will always adjust to consumer circumstances, where if consumers are satisfied with the first purchase experience, consumers will make purchases repeatedly. This study aims to determine whether electronic word of mouth can influence consumer purchasing decisions at HRD Coffee. Using quantitative methods with primary and secondary data collection. The population in this study were HRD Coffee consumers with 96 samples with simple regression analysis analyzed using SPSS. The results of this study prove that electronic word of mouth spread to consumers is able to have a positive and significant influence on consumer purchasing decisions at HRD Coffee. With that, it is hoped that HRD Coffee Soreang can improve its performance and create a more positive impression in the eyes of customers.]]>
<![CDATA[PENGARUH AKUNTABILITAS DAN TRANSPARANSI TERHADAP PENGELOLAAN DANA DESA DENGAN PENDEKATAN DESKRIPTIF ASOSIATIF ]]>
<![CDATA[Murapi, Ikang]]>;
<![CDATA[Astarini, Dewa Ayu Oki]]>
<![CDATA[ Journal of Information System, Applied, Management, Accounting and Research Vol 9 No 2 (2025): JISAMAR (March-May 2025) ]]>
Publisher : <![CDATA[Sekolah Tinggi Manajemen Informatika dan Komputer Jayakarta ]]>
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DOI: 10.52362/jisamar.v9i2.1851
<![CDATA[Desa adalah sebagai unit organisasi pemerintah yang berhadapan langsung dengan masyarakat dengan segala latar belakang kepentingan dan kebutuhanya yang mempunyai peranan yang strategis, khususnya dalam pelaksanaan tugas dibidang pelayanan publik. Proses pengelolaan dana desa dimulai dari perencanaan, pelaksanaan, penatausahaan, pelaporan dan pertanggungjawaban. Semua proses pengelolaan dana desa harus didasari asas transparansi, akuntabel dan partisipatif. Jenis penelitian yang digunakan dalam penelitian ini adalah penelitia deskriptif asosiatif menggunakan metode kuantitatif. Penelitian ini bertujuan untuk menganalisis Pengaruh Akuntabilitas dan Transparansi terhadap Pengelolaan Dana Desa Studi Kasus Desa Kowo Kecamatan Sape, Kabupaten Bima. Populasi dan Sampel dalam penelitian ini adalah desa Kowo dengan jumlah sampel 30 responden. Teknik analisis data yang digunakan yaitu, uji analisis deskriptif, uji model regresi linier berganda, uji asumsi klasik yang terdiri dari uji normalitas, uji multikolinieritas, dan uji heteroskedastisitas. Pengujian hipotesis dalam penelitian ini menggunakan uji T (Parsial), uji F (Simultan) dan koefisien determinasi (R2). Hasil penelitian ini menunjukkan bahwa: Akuntabilitas berpengaruh positif dan signifikan terhadap Pengelolaan Dana Desa, semakin baik akuntabilitas maka semakin baik pula pengelolaan Desa. Transparansi berpengaruh positif dan signifikan terhadap Pengelolaan Dana Desa, semakin baik tingkat transparansi maka semakin baik pula pengelolaan Desa.]]>
