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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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Analysis of Pegadaian Digital Services Based on User Satisfaction Using D&M IS Success Model Witjaksono, Gunawan; Sentanu, Vilosa Auliya Dewinta
@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.v9i2.15078

Abstract

This study aims to determine the significance of variables and the success of the Pegadaian Digital Services (PDS) application utilizing the DeLone & McLean Information System (D&M IS) Success Model in the Jabodetabek area. This research method uses a quantitative approach, collecting data through questionnaires to active users of the PDS application in Jabodetabek. The collected data was processed using the SEM-PLS model with the SMARTPLS3 tool. The findings indicate that user satisfaction is significantly impacted by system quality, information quality, as well as service quality. However, net benefits are not strongly influenced by user satisfaction. Nevertheless, net gain is not much impacted by user satisfaction. Furthermore, both system quality and information quality also have a significant and positive effect on net benefit. The overall success rate of the PDS application is 84% which means that the PDS application is very successful, which is analyzed from the user’s perspective and the D&M IS Success Model is effective in measuring application success. This finding is expected to be an evaluation material in improving the quality of PDS applications and for further research can expand the coverage area, explore additional factors, and conduct research with direct interviews with users.
Managing Cash Flow and Financial Efficiency in Logistics Companies: Analyzing Practices and Their Impacts Lovita, Erna; Prabantoro, Gatot; Roswida, Karisma Devi
@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.v9i2.15057

Abstract

The phenomenon shows that the performance of the freight transport industry in Indonesia must be intensified to be more competitive, facing the current era of e-commerce technology-based business. This study examines the understanding and practices of cash flow management at PT. SMI Cargo and their impact on the company's financial efficiency. Through interviews with management and financial data analysis, PT was found. SMI Cargo places significant emphasis on cash flow management as a key indicator of financial health. Interactive analysis was employed as the primary methodology, which involves four stages: data collection, reduction, presentation, and conclusion drawing. This approach allowed for a systematic examination of cash flow practices, uncovering key insights into the company’s financial strategies. Data triangulation was used to enhance the validity and credibility of the research findings. The company enforces strict controls over expenditures and receivables collection to maintain cash flow stability—routine assessments of financial reports and financing effectiveness aid strategic decision-making. The company may create successful business strategies, such as pricing and promotional efforts, as well as PT, using accurate financial records and careful data analysis. For asset and revenue management, SMI Cargo has a strong internal control system in place that guarantees asset values are always correct and current. Compared to the prior period, net cash flow grew by up to 40% as a result of cost control and improved client payments. Investor interest is piqued and sustained financial performance is supported by this simple yet efficient financial management. This study did not thoroughly examine external elements that could affect the company's financial performance, such as macroeconomic conditions and regulatory changes in the logistics industry. To give a more complete picture of the company's financial performance, more study must take into account the in-depth investigation of external issues, such as macroeconomic conditions, regulatory changes, or trends in the logistics market.
The Influence of Public Sector Accounting Systems and Budget Transparency on Quality Financial Reports in Local Governments Suryanto, Suryanto; Kurniati, Poni Sukaesih
@is The Best : Accounting Information Systems and Information Technology Business Enterprise Vol 10 No 1 (2025): @is The Best : Accounting Information Systems and Information Technology Busines
Publisher : Labkat Press KA FTIK UNIKOM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34010/aisthebest.v10i1.15979

Abstract

The caliber of local government financial reports serves as a crucial metric for evaluating the degree of accountability and openness in public financial management.  Nonetheless, numerous local governments in Indonesia continue to face challenges in producing reliable financial reports that comply with accounting standards.  This study aims to investigate the impact of public accounting systems and budget transparency on the quality of local government financial reporting. This study uses a quantitative approach with multiple linear regression analysis techniques. The study population encompasses all local governments in Indonesia, comprising 34 provinces, 416 regencies, and 98 cities.  All populations are surveyed using the census method.  Data were obtained from the 2023 BPK Audit Report, municipal budget records, and details regarding implementing SAP-based accounting systems. The research findings show that the public sector accounting system and budget transparency, both partially and simultaneously, have a positive impact on high-quality financial reporting. The determination coefficient (R2) of 0.682 shows that this component contributes 68.2% of the differences in high-quality local government financial reports. This study reveals that the integration between the implementation of the public sector accounting system and budget transparency plays an important role in realizing high-quality financial reporting. These findings are expected to be the basis for strengthening the regional financial governance reform agenda based on empirical evidence.

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