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Contact Name
Verdi Yasin
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verdiyasin@jayakarta.ac.id
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INDONESIA
Journal of Information System, Applied, Management, Accounting and Research
ISSN : 25988700     EISSN : -     DOI : -
Core Subject : Science,
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.
Arjuna Subject : -
Articles 668 Documents
Analisa Cash Ratio pada Perusahaan Manufaktur Bidang Makanan dan Minuman yang Terdaftar di Bei Tahun 2019 – 2023 Hasanudin, Hasanudin
Journal of Information System, Applied, Management, Accounting and Research Vol 9 No 1 (2025): JISAMAR (December-February 2025)
Publisher : Sekolah Tinggi Manajemen Informatika dan Komputer Jayakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52362/jisamar.v9i1.1648

Abstract

A manufacturing company is a type of company whose main activity is to purchase raw materials and process them into semi-finished or finished goods that have a selling value. In 2023, there are 12 sectors based on the classification of each company listed on the Indonesia Stock Exchange. This study analyzes the cash ratio in three food and beverage manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023. The research method used is descriptive qualitative method with literature study research type. The results showed that the company's cash ratio fluctuated during the period. PT Indofood Sukses Makmur Tbk has the best cash ratio in 2022 at 87%, while PT Mayora Indah Tbk has the best cash ratio in 2020 with a ratio of 109%. PT Garudafood Putra Putri Jaya Tbk has the lowest cash ratio in 2019 of 37% and the highest ratio in 2020 of 65%. The research conclusion shows that the company's ability to meet its short-term obligations varies and the cash ratio can be used as an indicator of the company's liquidity.
ANALISIS PERBANDINGAN METODE FUZZY VIKOR DAN TOPSIS UNTUK APLIKASI SISTEM PENGAMBILAN KEPUTUSAN Ezarfelix, Juandreas; Manik, Ngarap Im; Hasani, Muhammad Fikri
Journal of Information System, Applied, Management, Accounting and Research Vol 8 No 4 (2024): JISAMAR (September-November 2024)
Publisher : Sekolah Tinggi Manajemen Informatika dan Komputer Jayakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52362/jisamar.v8i4.1656

Abstract

In today’s complex modern life, decision making plays a vital role. To assist in better decision making, a decision support system (DSS) application implementing Fuzzy VIKOR and Fuzzy TOPSIS methods has been developed. The application allows users to input evaluation criteria and alternatives, generating reliable and consistent rankings. The system performance was evaluated through manual calculation, Spearman coefficient correlation, and execution time test. The results showed that the implemented system is reliable and produces rankings that are consistent with manual calculation. A strong correlation was observed between Fuzzy VIKOR and Fuzzy TOPSIS rankings for cases with fewer criteria and alternatives, but it weakened as the complexity of the problem increased. In addition, the system showed that Fuzzy VIKOR had a faster overall execution time compared to the Fuzzy TOPSIS implementation. This indicates that the Fuzzy VIKOR method outperforms Fuzzy TOPSIS in terms of efficiency and computational speed. Overall, the developed DSS application helps decision makers in overcoming uncertainty and complexity in everyday decision making.
Pengaruh Platform Jual Beli Online Terhadap Perilaku Konsumen Pada Perawat Rumah Sakit Bhayangkara Setukpa Polri Sikki, Nurhaeni; Indriyani, Devi; Suwartika, Wawat; Maulana, Fajar; Solihin, Khoirul; Suarman, M Dani; Putra, Angga Tri Adi; Kristi, I Sildani
Journal of Information System, Applied, Management, Accounting and Research Vol 9 No 1 (2025): JISAMAR (December-February 2025)
Publisher : Sekolah Tinggi Manajemen Informatika dan Komputer Jayakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52362/jisamar.v9i1.1731

Abstract

This study aims to analyze the influence of online shopping platforms on consumer behavior among employees of Rumah Sakit Bhayangkara Setukpa Polri. Using a quantitative approach, data were collected through questionnaires distributed to 100 employees as respondents. Data analysis was conducted using simple linear regression to identify the significant impact of online shopping platforms on purchasing decisions and shopping frequency. The results indicate that the use of online shopping platforms has a positive and significant effect on consumer behavior. These findings are expected to provide insights for hospital management in understanding the consumption trends of their employees.
PERENCANAAN KEUANGAN PRIBADI: MEMAHAMI OBJEK FORMAL DAN MATERIAL DALAM KONTEKS KEHIDUPAN SEHARI-HARI Paramita, Gemala; Musqari, Nurul
Journal of Information System, Applied, Management, Accounting and Research Vol 8 No 4 (2024): JISAMAR (September-November 2024)
Publisher : Sekolah Tinggi Manajemen Informatika dan Komputer Jayakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52362/jisamar.v8i4.1508

Abstract

This research highlights the importance of a holistic and interdisciplinary approach to financial education, especially for children, adolescents, and college students. Experiential learning methods have proven to be effective in improving financial literacy and behavior by practicing financial concepts in real situations. In addition, the relevant curriculum in college, which focuses on life events such as loan management, increases the effectiveness of learning. However, the limitations of this study include a reliance on secondary data and a lack of theoretical testing in various contexts. These results support the importance of developing more objective measurement methods and the relevance of a holistic approach in financial education to prepare individuals for future financial challenges.
Pengaruh Kualitas Produk Dan Online Customer Revie Terhadap Kepuasan Pelanggan Pada E-Commerce Tokopedia Agriawan, Azmi; Rahmi, Palupi Permata; Muttaqin, Ridlwan
Journal of Information System, Applied, Management, Accounting and Research Vol 9 No 1 (2025): JISAMAR (December-February 2025)
Publisher : Sekolah Tinggi Manajemen Informatika dan Komputer Jayakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52362/jisamar.v9i1.1710

Abstract

This study aims to determine how much influence product quality and online customer reviews have on Tokopedia e-commerce customer satisfaction. The sample used was 100 respondents. This study uses validity test, correlation coefficient test, determination coefficient test, multiple linear regression analysis and hypothesis testing compiled using SPSS. Based on the results of descriptive analysis, it can be seen that the variables Y, X1 and X2 are included in the excellent category. the results of the coefficient of determination show that the contribution of customer quality to customer satisfaction is 85.6%, the remaining 14.4%, influenced by other factors not examined. In addition, from the results of the study it, can be seen that the variables of product quality (X1) and online customer review (X2) partially affect customer satisfaction (Y). Simultaneously, product quality variables (X1), and online customer reviews (X2) have an effect on customer satisfaction (Y).
PERANCANGAN SISTEM INFORMASI MANAJEMEN RUMAH TANGGA (RT) Alam, Gust Rizki Samudra Noor; Sari, Retno
Journal of Information System, Applied, Management, Accounting and Research Vol 8 No 4 (2024): JISAMAR (September-November 2024)
Publisher : Sekolah Tinggi Manajemen Informatika dan Komputer Jayakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52362/jisamar.v8i4.1626

Abstract

Dalam era digital saat ini, kebutuhan akan platform digital semakin meningkat, termasuk dalam pengelolaan administrasi di tingkat lokal seperti Rukun Tetangga (RT) dan Rukun Warga (RW). RT/RW memainkan peran penting dalam kehidupan sosial masyarakat, namun sering menghadapi masalah dalam proses administratif yang masih manual dan memakan waktu. Penelitian ini bertujuan untuk mengembangkan sistem informasi manajemen RT berbasis web guna meningkatkan efisiensi dan efektivitas pengelolaan administrasi. Sistem ini dirancang menggunakan metode Waterfall untuk memastikan pengerjaan secara terstruktur dan sesuai dengan desain, dengan bahasa pemrograman TypeScript, Tailwind, NodeJs dan database PostgreSQL. Hasil penelitian menunjukkan bahwa sistem informasi yang dikembangkan mampu mempercepat proses pembuatan surat resmi, memudahkan pengelolaan data warga, dan meningkatkan transparansi dalam penanganan pengaduan masyarakat. Kesimpulan dari penelitian ini adalah bahwa sistem informasi berbasis web memungkinkan pencatatan yang lebih rapi, memudahkan pengurus RT dalam mengolah laporan keuangan secara transparan, dan memberikan kemudahan bagi warga dalam mengajukan permohonan surat-menyurat, sehingga menghemat waktu dan meningkatkan kualitas pelayanan publik di tingkat lokal
PENGARUH PROFITABILITAS PERUSAHAAN, UKURAN PERUSAHAAN DAN UMUR PERUSAHAAN TERHADAP AUDIT DELAY Sudarmadi, Sudarmadi; Syamsuri, Syamsuri
Journal of Information System, Applied, Management, Accounting and Research Vol 8 No 4 (2024): JISAMAR (September-November 2024)
Publisher : Sekolah Tinggi Manajemen Informatika dan Komputer Jayakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52362/jisamar.v8i4.1658

Abstract

In explaining the supervisory function of the company's performance, shareholders use various measuring instruments to determine the implementation of management's responsibilities to the company, one of the instruments used is the financial statements that have been audited by an independent auditor as an effort to obtain information and financial performance objectively and can be used as a reference. the basis for strategic policy-making, especially companies listed on the company stock exchange that are always noticed by the public. However, the implementation of the audit by the auditor is also determined by the size of the company, thus enabling the auditor to carry out the audit process until the audited financial statements are published without having to experience delays. This study aims to determine: (1) The Effect of Company Profitability on Audit Delay, (2) Effect of Company Size on Audit Delay, (3) Effect of Company Age on Audit Delay, (4) Effect of Company Profitability, Company Size and Company Age on Audit Delay empirical studies on companies listed on the Indonesia Stock Exchange (IDX) with an observation period of 5 (five) years of observation from trading companies listed on the IDX in 2015-2019. Based on the results of this study indicate that company profitability does not affect audit delay, company size does not affect audit delay, company age affects audit delay, and simultaneously company profitability, company size and company age affect audit delay.
Pengaruh Debt To Equity Ratio (DER), Return On Assets (ROA) dan Return On Equity (ROE) terhadap harga saham pada perusahaan perbankan di Bursa Efek Indonesia periode 2016-2023 Senjaya, Eka; Sumawidjaja, Riyandi Nur
Journal of Information System, Applied, Management, Accounting and Research Vol 9 No 1 (2025): JISAMAR (December-February 2025)
Publisher : Sekolah Tinggi Manajemen Informatika dan Komputer Jayakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52362/jisamar.v9i1.1734

Abstract

This study aims to analyze the Debt to Equity Ratio, Return On Assets, Return On Equity, and Stock Prices of banking companies listed on the Indonesia Stock Exchange from 2016 to 2023, as well as to examine the impact of each ratio on Stock Prices. The research employs a quantitative method with a descriptive and verificative approach, using secondary data collected through documentation. The population consists of book 3 banks that experienced a decline in stock prices on the Indonesia Stock Exchange during the period, with a sample of 6 companies. The analysis includes descriptive statistics, classical assumption tests, multiple regression tests, and hypothesis testing both partially and simultaneously. The results show that the Debt to Equity Ratio tends to decline, Return On Assets and Return On Equity fluctuate, and Stock Prices tend to decrease. Additionally, the Debt to Equity Ratio and Return On Assets have a significant positive effect on Stock Prices, while Return On Equity has a significant negative effect. Overall, the three ratios have a significant positive impact on the Stock Prices of banking companies listed on the Indonesia Stock Exchange during the period.
Pengaruh Fasilitas Kerja, Beban Kerja, Dan Kompensasi Terhadap Kinerja Pegawai Bidang Pemadaman Pada Dinas Pemadam Kebakaran Dan Penyelamatan Kabupaten Bandung Masripah, Resti; Rahmi, Palupi Permata
Journal of Information System, Applied, Management, Accounting and Research Vol 9 No 1 (2025): JISAMAR (December-February 2025)
Publisher : Sekolah Tinggi Manajemen Informatika dan Komputer Jayakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52362/jisamar.v9i1.1709

Abstract

The purpose of this research is to find out how work facilities, workload, and compensation influence the performance extinguishing field of Dinas Pemadam Kebakaran dan Penyelamatan Kabupaten Bandung employees. Multiple linear regression analysis was used, and the study population consisted of 55 employees. Employee performance is a dependent variable, and work facilities, workload, and compensation are independent variables. Data collection was carried out using observation and questionnaires. Various statistical methods, such as partial hypothesis testing, simultaneous analysis, and coefficient of determination, should be used in the study. The research results show that the work facilities partially positive and significant influences employees performance. Partial workload does a negative and insignificant influences employees performance. Compensation partially positive and significant influences employees performance. Work facilities, workload, and compensation simultaneously positive and significant influence employees performance.
STRATEGI PERENCANAAN PAJAK PPh 21 DAN DAMPAKNYA TERHADAP BEBAN PAJAK PENGHASILAN BADAN Pamungkas, Eko Wiji; Puspasari, Dewi; Furkan, Ainul
Journal of Information System, Applied, Management, Accounting and Research Vol 8 No 4 (2024): JISAMAR (September-November 2024)
Publisher : Sekolah Tinggi Manajemen Informatika dan Komputer Jayakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52362/jisamar.v8i4.1640

Abstract

PT. XYZ merupakan perusahaan manufaktur yang ada di Jawa Barat. Dalam melakukan perhitungan PPh 21 menggunakan metode Net, untuk mengefisiensikan beban pajak terdapat tindakan perencanaan pajak dengan melakukan pemilihan metode perhitungan PPh 21 yaitu dengan metode gross up. Penelitian ini bermaksud untuk melakukan analisis perbandingan antara metode perhitungan saat ini metode net dengan metode gross up, metode manakah yang paling efektif dalam mengefisiensi beban pajak penghasilan badan perusahaan. Untuk melakukan analisis tersebut peneliti melakukan penelitian dengan metode kualitatif deskriptif. Data diambil melaui wawancara, dokumentasi dan studi kepustakaan dengan Teknik pengambilan sample mengunakan sampling jenuh. Dimana seluruh populasi yang ada dijadikan sebagai sample untuk penelitian. Dari hasil penelitian dapat disimpulkan perhitungan metode gross up yang paling efektif dalam mengefisiensi beban pajak penghasilan badan perusahaan dengan memberikan dampak terhadap penghematan pajak..

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