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Journal of Information System, Applied, Management, Accounting and Research
Published by Sekolah Tinggi Manajemen Informatika dan Komputer Jayakarta
ISSN : 25988700     EISSN : -     DOI : -
Core Subject : Science,
Computer Science & IT Decision Sciences, Operations Research & Management
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
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Pengaruh kepuasan konsumen dan nilai utilitarian terhadap niat beli ulang melalui booking online (study kasus pada platform tiket.com) Astuti, Ni Luh Gde Sari Dewi
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.v9i1.1735

Abstract

The development of technology is increasingly rapid and continues to be felt by various sectors, such as tourism, particularly in the Hotel Industry. Reservations or room orders at a hotel come from guests directly or the hotel in collaboration with travel agents, companies, governments, or online travel agents (OTA). tiket.com is one of the start-up companies. This study focuses on booking hotel rooms via the tiket.com platform. 126 Respondents in this study were guests / consumers who had made hotel room reservations via tiket.com more than once or even many times. The positive impact of the consumer satisfaction variable on repurchase intentions was accepted. This shows that consumer satisfaction felt by tiket.com consumers has a positive impact on consumer repurchase intentions. The higher the level of consumer satisfaction, the higher the consumer's repurchase intention will be. The positive influence of the utilitarian value variable on repurchase intentions was accepted. This shows that the utilitarian value owned by tiket.com consumers has a positive impact on consumer repurchase intentions.
Pengaruh Pemahaman Akuntansi, Sistem Informasi Akuntansi, Dan Sistem Pengendalian Internal Terhadap Kualitas Laporan Keuangan (Studi Pada UMKM Bidang Kuliner di Kota Bandung) Pratama, Egy; Kusumawardani, Astrin; Herlina, Listri
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.v9i1.1708

Abstract

This research combines various previous research instruments with the aim of obtaining the best results in determining the influence of understanding accounting, accounting information systems and internal control systems on the quality of study financial reports on MSME in the culinary sector in the city of Bandung. Quantitative techniques with descriptive and verification approaches are used to determine the relationship between three independent variables and one dependent variable. The data for this research was separated into two categories: primary data from respondent questionnaires and secondary data from books, papers and other relevant literature. The Slovin formula is used to determine the minimum sample size from a limited population, as well as to avoid sampling errors that may occur. In this case, the sample was selected using a purposive sampling strategy and non-probability sampling techniques. The number of MSME in the culinary sector in 2002 was 335 and in 2023 it was 557 in the city of Bandung, using a purposive sampling strategy and non-probability sampling method. These entrepreneurs have met the criteria for implementing the MSME Accounting Information System (AIS) which is considered representative of the entire population. The research results show that understanding accounting, accounting information systems, and internal control systems greatly influence the quality of financial reports. Therefore, efforts to increase the implementation of SIA for MSME should be concentrated on increasing understanding of accounting and internal control of MSME entrepreneurs regarding the quality of financial reports, especially for MSMEs in the culinary sector.
Pergantian Auditor, Independensi Auditor, Dan Kompetensi Auditor Terhadap Kualitas Audit Pada Kantor Akuntan Publik Wilayah Kota Bandung Effendi, Yusup; Kusumawardani, Astrin; Herlina, Listri
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.v9i1.1736

Abstract

This study aims to analyze the effect of auditor rotation, auditor independence, and auditor competence on audit quality at public accounting firms in the Bandung City area. The study used quantitative methods with data collection techniques through questionnaires. The research sample consisted of 37 auditors who worked at public accounting firms in Bandung City. The data were analyzed using multiple linear regression analysis with the help of SPSS. The results showed that: (1) Auditor rotation has a significant effect on Audit Quality with a significance value of 0.022 <0.05; (2) Auditor independence has a significant effect on Audit Quality with a significance value of 0.000 <0.05; and (3) Auditor competence has a significant effect on Audit Quality with a significance value of 0.000 <0.05. The R Square value of 0.933 indicates that 93.3% of the variation in Audit Quality can be explained by the three independent variables. This study provides practical implications for public accounting firms in improving audit quality through the implementation of auditor rotation policies, strengthening independence, and developing auditor competence.
Peran Guru Dalam Meningkatkan Mutu Kegiatan Belajar Mengajar di Era Sistem Informasi pada Boarding School Tri Sukses Generus Kota Balikpapan Muhaeni, Budi; Yuliwulansih, Haryani; Siampa, Vindy Nugraha; Utami, Reski; Gladys, Febrina; Avianti, Astri; Pratiwi, Hanameyra; Nabila, Dea; Sikki, Nurhaeni
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.v9i1.1743

Abstract

Boarding School is an alternative form of education that combines formal student education in schools and strengthening religious character in Islamic boarding schools [1]. Tri Sukses Generus Boarding School, Balikpapan City also does the same thing, which is emphasized by its vision: Having Good Morals, Being Alim-Faqih, Being Independent Based on Religious Professionalism, Science and Technology and Having Environmental Insight This study aims to analyze the role of teachers in improving the quality of teaching and learning activities in the information system era. In collecting data, researchers used observation, interview and document analysis methods to understand existing phenomena, such as manual management of student learning outcomes, unmeasurable student progress, and less integrated reporting. This study concludes that the implementation of an integrated learning information system can support the analysis of academic, non-academic, and administrative data, thereby increasing the effectiveness of education management. Therefore, it is recommended that Tri Sukses Generus Boarding School develop an information system according to the needs that have been identified, provide training to teachers to improve digital competence, and conduct periodic evaluations of the implementation of the information system.
Analisis Customer Relationship Management Terhadap Kepuasan Dan Loyalitas Pelanggan Pada Toko Sukaroti Saitakela, Mardhalia
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.v9i1.1769

Abstract

Customer Relationship Management (CRM) merupakan faktor kunci dalam keberhasilan strategi pemasaran dan pertumbuhan bisnis. Tujuan dari penelitian ini adalah untuk menganalisis faktor yang dapat mempengaruhi kepuasan dan loyalitas pelanggan. Penelitian ini dilakukan untuk mengetahui bagaimana pengaruh Customer Relationship Management (CRM) yang meliputi proses, teknologi, sumber daya manusia, kepuasan pelanggan, loyalitas pelanggan pada Toko Sukaroti. Analisis data dilakukan dengan Partial Least Square (PLS) yang dijalankan dengan software SmartPLS versi 3.0. Hasil analisis menunjukkan kejelasan akan wawasan yang diberikan bagi Toko Sukaroti dalam meningkatkan implementasi CRM untuk memaksimalkan kepuasan dan loyalitas pelanggan.
RELEVANSI LEARNING AGILITY KARYAWAN DI DUNIA KERJA Handayani, Sagung Agung Diah Pradnya; Supartha, I Wayan Gede; Rahyuda, Agoes Ganesha; Surya, Ida Bagus Ketut
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.v9i1.1718

Abstract

Dunia kerja yang sangat cepat berubah melahirkan lingkungan kerja yang dinamis. Karyawan tidak hanya dituntut untuk menguasai keterampilan teknis, tetapi juga memiliki kemampuan adaptasi yang tinggi. Tren seperti digitalisasi, kecerdasan buatan, dan model kerja jarak jauh semakin mendominasi, menciptakan tekanan baru bagi karyawan. Penelitian ini bertujuan untuk menyelidiki relevansi learning agility dalam dunia kerja. Penelitian ini menganalisis relevansi learning agility dengan menggunakan metode Systematic Literature Review. Jumlah artikel yang dianalisis sebanyak 15 artikel yang telah memenuhi kriteria inklusi. Hasil penelitian menemukan bahwa learning agility memiliki sejumlah keterkaitan dengan beberapa variable yaitu perilaku inovatif, turnover, kinjerja, self-management, dan motivasi karyawan. Variable-variabel tersebut sangat penting pengaruhnya dalam keberlangsungan karyawan dalam dunia kerja. Berdasarkan hasil penelitian disimpulkan bahwa learning agility memiliki relevansi pada dunia kerja masa kini.
PENGARUH STRATEGI PEMASARAN, E-COMMERCE, PEMAHAMAN AKUNTANSI, PENGALAMAN USAHA, DAN KREATIVITAS, TERHADAP PENINGKATAN PENDAPATAN UMKM (SURVEY PADA UMKM DI KOTA KUPANG) .Suryaningsi, Suryaningsi; Lamaya, Fauziyah; Kiraman, Fadlul; Dian, Afra Asmici
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.v9i1.1776

Abstract

The aim of this research is to find out the influence of marketing strategy, e-commerce, understanding of accounting, business experience and creativity on increasing MSME income. The type of data for this research is primary data. The population in this research are MSMEs in Kupang City that are still active and registered with the Kupang City Cooperatives and UMKM Service in 2020. The number of samples determined was 200 samples. The analytical method used is multiple linear regression analysis. The research results show that E-commerce and Marketing Strategy have a significant influence on increasing MSME income. Where it is shown from the results of data processing that the significance value of the two variables is both 0.000 or greater than 0.05 from the specified standard limit. And the calculated t results for both variables are greater than the t table. Meanwhile, the variables Business Experience, Creativity and understanding of accounting have no influence on increasing MSME income. This can be shown by the results of a significance value greater than 0.005. However, simultaneously these five variables have a joint influence on increasing MSME income
STRATEGI UNTUK MERAIH KEUNGGULAN KOMPETITIF DALAM E-BUSINESS: STUDI KASUS PADA META Sikki, Nurhaeni; Sari, Desi Mayang; Putri, Anugera Septidwi; Supriadi, Eddi; Nurjaman, Maman; Haerunnisa, Indah; Firmansyah, Muhammad Lutfi; Wagino, Wagino; Wahyuni, Silvy Dwi
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.v9i1.1759

Abstract

The internet has experienced phases of growth, decline and growth again. Not many companies that are involved in E-Business are able to adapt to the life cycle experienced by the internet. One company that is able to adapt and succeed in doing business in the internet life cycle is Meta Platforms. This article tries to identify strategies built by Meta Platforms to achieve competitive advantage in doing business in the internet era. This paper finds that Meta Platforms implements a strategy by building technological infrastructure and acquiring various media that enable people to connect, share and collaborate more easily in cyberspace so that it can help people connect and share what they want with anyone in the world . The strategy built by Meta Platforms is able to bring competitive advantage by forming new "rules" in online business (E-Business) competition.
DAMPAK PAJAK KARBON TERHADAP INDUSTRI DAN LINGKUNGAN: TINJAUAN DARI PERSPEKTIF EKONOMI DAN EKOLOGI Adrian, Adrian; Putri Ariasih, Made; Wujarso, Riyanto
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.v9i1.1774

Abstract

Penelitian ini menyelidiki dampak penerapan pajak karbon terhadap sektor industri dan lingkungan dengan mengadopsi perspektif ekonomi dan ekologi. Pajak karbon, sebagai instrumen kebijakan untuk mengurangi emisi gas rumah kaca, dianalisis dalam konteks Indonesia. Kajian literatur mencakup pemahaman tentang tujuan dan pengalaman penerapan pajak karbon di berbagai negara, sementara metodologi penelitian menggunakan pendekatan interdisipliner untuk menganalisis dampaknya pada biaya produksi industri dan keseimbangan ekosistem. Dalam konteks industri, penelitian ini membahas bagaimana pengenaan pajak karbon mempengaruhi biaya produksi, respons industri terhadap kebijakan ini, serta potensi inovasi dan pembangunan berkelanjutan di sektor industri. Di sisi lingkungan, fokus penelitian meliputi upaya pengurangan emisi gas rumah kaca, pelestarian sumber daya alam, dan peningkatan kualitas udara dan air. Analisis hasil menyoroti keseimbangan antara dampak ekonomi dan ekologi dari penerapan pajak karbon di Indonesia. Implikasi kebijakan yang muncul dari temuan penelitian memberikan wawasan bagi pembuat kebijakan dalam mengembangkan strategi untuk mencapai tujuan pengurangan emisi karbon, termasuk komitmen untuk mencapai net zero emission pada tahun 2050. Penelitian ini juga mengidentifikasi tantangan dan peluang dalam menerapkan pajak karbon serta memberikan arahan untuk penelitian lanjutan di bidang ini. Dengan demikian, penelitian ini memberikan kontribusi dalam konteks kebijakan lingkungan dan pertumbuhan ekonomi berkelanjutan.
OPTIMASI PENCARIAN RUTE TERPENDEK MENGGUNAKAN ALGORITMA DIJKSTRA Andini, Merry; Kultsum, Rahil Urwa; Raihan, M. Hafizh Rafi; Lestari, Sri
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.v9i1.1746

Abstract

Menemukan jalur terpendek merupakan tantangan yang signifikan, khususnya di lingkungan perkotaaan yang dinamis. Kompleksitas pada jaringan dan jumlah rute yang tersedia sering kali menjadi kendala dalam mencapai lokasi tujuan dengan efisien. Dalam mengatasi masalah ini, digunakan Algoritma Dijkstra untuk menentukan rute dengan jarak terpendek yang merupakan salah satu bentuk persoalan optimasi, dimana nilai yang terdapat pada sisi graf mempresentasikan jarak antar simpul. Berdasarkan uji coba yang dilakukan dalam penelitian ini, Algortima Dijkstra terbukti menjadi solusi tepat untuk menentukan rute terpendek menuju Rumah Sakit Abdul Moeloek, sehingga diharapkan dapat meningkatkan efisiensi aksesibilitas enuju fasilitas kesehatan,terutama dalam situasi darurat.

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