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@is The Best [Accounting Information System & Information Technology Business Enterprise]
Published by Universitas Komputer Indonesia
ISSN : 22529853     EISSN : 2656808X     DOI : -
Core Subject : Economy, Science, Engineering,
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering
Jurnal Riset Prodi Komputerisasi Akuntansi Fakultas Teknik Dan Ilmu Komputer, Universitas Komputer Indonesia, yang didirikan pada bulan April 2012. Bergerak dibidang publikasi hasil riset ilmiah dari perpaduan berbagai disiplin ilmu, yaitu: Sistem Informasi Akuntansi, Komputerisasi Akuntansi, Sistem Informasi Bisnis, Sistem Informasi Keuangan, Sistem Informasi Pajak, Sistem Pemeriksaan Akuntansi, IT Business Enterprise dan Teknologi Informasi Komunikasi untuk berbagai disiplin ilmu yang berkaitan dengan Komputerisasi Akuntansi.
Arjuna Subject : -
Articles 103 Documents
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Optimalisasi Manajemen Sistem Informasi pada UMKM: Pendekatan Framework COBIT 5 untuk Peningkatan Kualitas Bahri, Ramadhan Syaeful; Putra, Yeffry Handoko
@is The Best : Accounting Information Systems and Information Technology Business Enterprise Vol 8 No 2 (2023): @is The Best : Accounting Information Systems and Information Technology Business
Publisher : Labkat Press KA FTIK UNIKOM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34010/aisthebest.v8i2.12175

Abstract

This study aims to establish a framework for governing information systems in Micro, Small, and Medium Enterprises (MSMEs), focusing on decision-making processes in advanced and emerging MSME clusters. COBIT 5 is employed to identify variables and guide the research stages. The research will specifically examine MSMEs located in Bandung District. The evaluation of governance quality for each target, which includes Nurtured MSMEs and Advanced MSMEs, involves utilizing the Process Assessment Model (PAM) derived from COBIT 5. In addition to gathering preliminary data through interviews and surveys conducted in Bandung District, this initial investigation also involved a comparative analysis of various methods employed in prior research about the study's subject matter. The findings from this study reveal that the data processing procedures for MSMEs in the Bandung Regency involve the use of computer/laptop devices. However, certain MSMEs face challenges in adequately managing the acquired data, emphasizing the necessity for more effective data management to ensure the produced data attains the quality required for constructing a model for advanced MSMEs. On the contrary, some other MSMEs in the Bandung Regency exhibit proficient data management practices, conducting regular evaluations of data and information, and basing their decisions on the analyzed data. These two scenarios serve as benchmarks for understanding the decision-making processes of both emerging and advanced MSMEs about data. The aspiration is that the outcomes of this study can serve as a benchmark, offering best practices for MSMEs to enhance the quality of their Decision-Making and achieve excellence in their business operations.
Peningkatkan Efektivitas Layanan Pengaduan dengan Sistem Informasi Layanan Pengaduan Berbasis Web Mobile Padiku, Indhitya Rahman; Takdir, Rahman; Paneo, Amirrudin
@is The Best : Accounting Information Systems and Information Technology Business Enterprise Vol 9 No 1 (2024): @is The Best : Accounting Information Systems and Information Technology Business
Publisher : Labkat Press KA FTIK UNIKOM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34010/aisthebest.v9i1.11902

Abstract

UPT TIK's complaint service relies on manual methods such as physical mail and WhatsApp, resulting in challenges related to prioritization and limited technical personnel availability. To tackle these obstacles, the study advocates for the utilization of the Multi-Attribute Utility Theory as a decision-making approach. This method facilitates a thorough evaluation of various pertinent factors crucial in decision-making processes about complaint resolution. The development process of the complaint service information system adheres to the Prototype method. Initial phases entail extensive stakeholder engagement to gain profound insights into their needs and expectations regarding the new system. Subsequent meticulous planning aims to formulate effective implementation strategies. Following this, detailed system structure design is conducted to provide a comprehensive depiction of the system's architecture and functionality. Subsequently, prototype construction ensues, aimed at developing software aligned with the agreed-upon design. The final stage involves system delivery and feedback, where the developed system is disseminated for widespread implementation among end-users. User feedback serves as a valuable tool for making necessary improvements and adjustments. The implementation of this complaint service information system is anticipated to streamline the complaint resolution process, prioritize urgent complaints, and optimize the utilization of technical resources. This endeavor is poised to enhance the quality of information technology and communication services within the university setting, consequently yielding substantial benefits for the academic and administrative community as a whole. Additionally, the study also discusses practical implications and outlines directions for future research.
Optimizing E-commerce Sales of Handwritten Batik to MSMEs Handwritten Batik Lasem Sranti Farikhah, Izzah; Khoiron, Agus Ahmad; Hanantyo, Burhanuddin
@is The Best : Accounting Information Systems and Information Technology Business Enterprise Vol 9 No 1 (2024): @is The Best : Accounting Information Systems and Information Technology Business
Publisher : Labkat Press KA FTIK UNIKOM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34010/aisthebest.v9i1.12769

Abstract

This study aims to improve the competitiveness and implementation of e-commerce in Lasem Batik Tulis MSMEs in the digital era. Through the use of information technology and online platforms such as Shopee and Tokopedia, this study helps MSMEs improve their sales competitiveness. Research methods include observation, interviews, analysis of existing conditions, proposals for e-commerce platforms, account creation, mentoring, and evaluation. The results show that the integration of digital technology provides significant benefits by expanding market reach and accelerating the marketing process. Training in the use of digital platforms also improves the skills of Lasem batik artisans. This mentoring provides a holistic perspective on increasing the competitiveness of MSMEs amid digital transformation. These results are expected to increase the income and sustainability of the Indonesian traditional batik industry. Adaptation of digital technology not only expands market access but also increases operational efficiency and digital marketing capabilities of MSME actors. This success emphasizes the importance of adopting technology to support the sustainability and competitiveness of the Indonesian creative industry. The results of the mentoring confirm that digitalization is a strategic step to face the challenges of the global market in the digital era, especially for MSMEs in the batik tulis industry.
Inovasi Perancangan Sistem Informasi Akuntansi untuk Pelaporan Keuangan UMKM Berbasis SDGs: Kepatuhan SAK EMKM dan Digitalisasi Pelaporan Keuangan Osesoga, Maria Stefani; Supriyati, Supriyati; Yulianto, Hery Dwi; Bahri, Ramadhan Syaeful; Suherlan, Muhamad Akbar Rahmatullah
@is The Best : Accounting Information Systems and Information Technology Business Enterprise Vol 9 No 1 (2024): @is The Best : Accounting Information Systems and Information Technology Business
Publisher : Labkat Press KA FTIK UNIKOM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34010/aisthebest.v9i1.14104

Abstract

The rapid growth of MSMEs does not mean that MSMEs do not have obstacles in carrying out their business activities, especially in managing financial reports which will still be a trend in the coming years to produce sustainable value. Because technology and business have grown together, companies are incentivized to compete by offering the best goods, allowing them to adapt and continue to perform throughout time. So this research aims to develop an innovative financial report accounting information system model for the digitalization transformation of MSMEs. To achieve this goal, the research method is qualitative by collecting data through interviews and observations of MSMEs that have implemented digitalization. As well as collecting data using literature studies to support the study and research framework. The results achieved in this research are an accounting information system model for digitizing MSME financial reports. It is hoped that the resulting model can become a basis for MSMEs to apply digitalization in the preparation of financial reports so that it is expected to produce sustainable value for these MSMEs. Visual business process models seem to be more successful and efficient than textual models in search, recognition, and some inference tasks, and they can accommodate both experts and beginners. Nonetheless, textual models outperform visual models in memory tests (which can be used by professionals and beginners alike) and, to a lesser degree, in problem-solving tasks (which are only used by experts).
UI/UX Design for Point of Sale and Bookkeeping of Kasirmu Application (Case Study of MSMEs Actors in Cileunyi District, Bandung Regency) Algiansyah, Muhamad Tri
@is The Best : Accounting Information Systems and Information Technology Business Enterprise Vol 9 No 1 (2024): @is The Best : Accounting Information Systems and Information Technology Business
Publisher : Labkat Press KA FTIK UNIKOM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34010/aisthebest.v9i1.14109

Abstract

Micro, Small, and Medium Enterprises (MSMEs) are important in the Indonesian economy. Although they have a very large role in the Indonesian economy the failure rate of MSMEs is not low, especially in the first year of business. This study aims to analyze the challenges faced by MSMEs in financial management and to design application-based solutions to overcome these problems. The study was conducted in Cileunyi District, Bandung Regency, involving two MSME actors who have implemented digital bookkeeping. The results of the study indicate that the main obstacle for MSMEs lies in the discipline of financial recording, and separation of personal and business finances. To overcome these challenges, a mobile-based application was designed that integrates Point of Sale (POS) and bookkeeping features. The POS feature allows MSME actors to manage transactions, stock, and sales reports automatically. Providing an online ordering web menu, allows for an alternative POS for online purchases. The design of the user interface (UI/UX) adopts a Design Thinking approach to ensure that the application is by user needs and preferences. The results of the study show that the features contained in the Kasirmu application are to the needs of MSME actors in the Cileunyi District.
Strategi Digital dan Desain-Pemasaran Startup Bisnis Manufaktur: Studi Kasus Panel Bambu Akustik Pemurni Udara Bhaskara, Arkananta; Supriyati, Supriyati; Assidik, Fajar; Rizalulhaq, Muhammad; Rahmawati, Fani Annisa; Pharamitha, Pharadnya Dewi; Bahri, Ramadhan Syaeful
@is The Best : Accounting Information Systems and Information Technology Business Enterprise Vol 9 No 1 (2024): @is The Best : Accounting Information Systems and Information Technology Business
Publisher : Labkat Press KA FTIK UNIKOM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34010/aisthebest.v9i1.14377

Abstract

With the advancement of technology, startups, and small businesses are required to complete manual and inefficient work with advanced technology to achieve better performance. Work that is done manually must be further improved by using a computerized system. However, not all startups can utilize the development of information technology properly. This study aims to design a business development strategy for digitalization-based start-up companies in the fields of marketing and business strategy, with a focus on readiness to compete in the global market through online channels, as well as customer churn management to maintain loyalty and increase retention in the face of competitive market dynamics. The research method used is an experimental research method, with the unit of analysis on the startup of the Panel Bambu Akustik Pembersih Udara. The research data includes primary data from the company's sales reports and secondary data from scientific publications, journals, proceedings, and related regulations. The results of this study are in the form of a digital business strategy design that includes marketing design through the company's website, functioning as a business profile and transaction platform. This design is expected to guide companies in effectively accessing the global market. The implementation of the results of this study is expected to help manufacturing startups such as Air Purifying Acoustic Bamboo Panels compete in the international market through an integrated and effective online strategy. With the application, users can more easily spread product promotions and consumers can easily find out information about the product, from explanations to ordering.
Pengaruh Financial Technology Terhadap Kinerja UMKM Kecamatan Alang-Alang Lebar Dengan E-Commerce Sebagai Variabel Moderasi Zikrillah, Muhammad; Sartika, Dewi
@is The Best : Accounting Information Systems and Information Technology Business Enterprise Vol 9 No 2 (2024): @is The Best : Accounting Information Systems and Information Technology Business
Publisher : Labkat Press KA FTIK UNIKOM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34010/aisthebest.v9i2.14811

Abstract

This research aims to analyze the influence of Financial Technology (Fintech) on the performance of MSMEs with E-Commerce as a Moderating Variable. This study examines the impact of Fintech on MSMEs in Alang-Alang Lebar District, using quantitative methods to collect questionnaires. The test utilized a purposive sampling strategy to select 100 MSME actors who had previously used digital payment systems, utilizing surveys and the t-statistic, ensuring the validity of freely dispersed data without large sample sizes or normal distribution assumptions. Data were analyzed using statistical techniques to evaluate the relationships between Fintech adoption, MSME performance, and the moderating effect of E-Commerce. The results indicate that Fintech significantly influences MSME performance, as evidenced by a statistical T value of 15.772 at a significance level of 5%. The P value of 0.000, which is less than 0.05, supports this conclusion, demonstrating that Fintech adoption enhances MSME efficiency, financial management, and operational productivity. However, when testing the moderating effect of E-Commerce on the relationship between Fintech and MSME performance, the findings reveal an insignificant effect. The statistical T value of 0.909, smaller than the threshold of 1.96, and a P value of 0.363, greater than 0.05, indicate that E-Commerce does not strengthen or significantly alter the relationship between Fintech and MSME performance. The research explores the impact of Fintech adoption on MSME growth, highlighting the limited role of E-Commerce, offering valuable insights for optimizing business performance and competitiveness.
Design of the Savings and Loan Accounting Information System for Sumber Bahagia Savings and Loan Cooperative Utilizing The CodeIgniter Framework Yulianto, Hery Dwi; Wahyudi, Rizmya Bunga
@is The Best : Accounting Information Systems and Information Technology Business Enterprise Vol 9 No 2 (2024): @is The Best : Accounting Information Systems and Information Technology Business
Publisher : Labkat Press KA FTIK UNIKOM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34010/aisthebest.v9i2.14853

Abstract

This research focuses on analyzing and designing an accounting information system aimed at managing savings and loan transactions at the Sumber Bahagia Savings and Loan Cooperative. The cooperative currently faces challenges in transaction recording, including reliance on applications like Microsoft Excel, inefficiencies in data storage, transaction management, and financial report preparation. These limitations often result in data discrepancies, errors, and delays in generating accurate financial information. Therefore, an integrated accounting information system is essential to address these issues effectively. The methodology employed by the researcher is the descriptive method, which seeks to provide an overview of the current system and propose a more effective solution through stages of data collection, analysis, design, system development, application creation, and system testing. The analysis phase includes developing data flow diagrams, flowcharts, account data coding, normalization, and relationship diagrams to ensure a clear understanding of data processes and their interrelations. The system development process involves building a robust database structure and creating a web-based application using the CodeIgniter framework, ensuring scalability, reliability, and user accessibility. The output design aligns with current accounting standards, addressing essential functions such as transaction recording, journal posting, ledger creation, trial balance preparation, and profit calculation reports. By implementing this system, the cooperative is expected to improve efficiency, accuracy, and transparency in financial operations. Additionally, the system facilitates the auditing of financial records and enhances decision-making processes by providing timely and reliable financial reports. This research contributes to understanding how accounting systems support financial management in cooperatives.
KADOKU: Digital Innovation in Finding the Best Gifts Through Web Platform Purwanto, Heri; Kamaulid, Tabiya Rayna; Andriansyah, Edi; Anggraeni, Octa Putri; Manaf, Khaerul
@is The Best : Accounting Information Systems and Information Technology Business Enterprise Vol 9 No 2 (2024): @is The Best : Accounting Information Systems and Information Technology Business
Publisher : Labkat Press KA FTIK UNIKOM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34010/aisthebest.v9i2.15025

Abstract

Gift exchange is a significant social phenomenon, serving as a form of communication and emotional expression. However, the challenges of modern life often make it difficult for individuals to select and acquire suitable gifts within a limited timeframe. This research addresses the issue by designing and developing a Gift Sales Website named Kadoku, which integrates the concept of E-Commerce to support gift outlet business owners. Utilizing the Scrum methodology, the website incorporates a live help feature to assist users in finding their desired gifts efficiently. The system underwent black box testing to ensure functional validity, and its usability was evaluated through a survey of 15 respondents. The findings revealed that 85% of users considered the website easy to operate, 84% stated it facilitated their gift selection process, and 83% expressed overall satisfaction with the platform as a solution for simplifying gift searches. By averaging the user feedback scores, the website achieved an overall agreement level of 77.02%, demonstrating its effectiveness in addressing user needs. This study highlights the potential of E-Commerce platforms, developed with agile methodologies like Scrum, to enhance user experience and provide practical solutions for everyday challenges. Kadoku serves as a viable model for future innovations in the gift retail sector.
Fraud Control Plan System: The Role Investigation Division In Fraud Prevention Setiawan, Desy Amaliati; Mais, Rimi Gusliana; Kurniawan, Rachmad Risqy; Sari, Hastuti Indra
@is The Best : Accounting Information Systems and Information Technology Business Enterprise Vol 9 No 2 (2024): @is The Best : Accounting Information Systems and Information Technology Business
Publisher : Labkat Press KA FTIK UNIKOM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34010/aisthebest.v9i2.15053

Abstract

The Financial and Development Supervisory Agency (BPKP) has an important and vital role in preventing corruption and fraud to create good governance that can be implemented in all government agencies. BPKP has made integrated efforts to prevent fraud and corruption, but in its implementation, there are still obstacles so that the achievement is considered less than optimal. This study aims to see the role of the Investigation Division of BPKP in preventing fraud by using the Fraud Control Plan (FCP) which consists of 10 attributes, namely: anti-fraud policy, anti-fraud structure, standards of behavior and discipline, fraud risk assessment, human resource management, third party management, whistleblowing system, proactive detection, investigation, and corrective action by conducting socialization of the use of FCP, diagnostic assessment, technical guidance, and evaluation. This study is a type of qualitative research, with data collection: interviews, observations, and documentation. Interviews were conducted with 3 key informants of BPKP Jakarta employees who work in the Investigation Division. The results of this study indicate that the Investigation Division has intensified fraud prevention by using the FCP. However, there are still agencies that are less concerned about this. The BPKP Investigation Division, by using the Fraud Control Plan, hopes to provide a major role and impact on fraud prevention, by mitigating, and facilitating the disclosure of fraudulent actions and it is recommended that every agency use and implement it to create an anti-fraud environment.

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