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@is The Best [Accounting Information System & Information Technology Business Enterprise]

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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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Faktor Penentu Cost Of Equity di Industri Properti dan Real Estate Suryanto Suryanto; Sarah Maulidina
@is The Best : Accounting Information Systems and Information Technology Business Enterprise Vol 4 No 2 (2019): @is The Best : Accounting Information System & Information Technology Business En
Publisher : Labkat Press KA FTIK UNIKOM

This study aims to determine the factors that determine the cost of equity in the property and real estate industry. The research method used in this research is descriptive and verification. Sources of data obtained from secondary data published. The data used is panel data obtained from 14 property and real estate companies for a period of 3 years. The analysis technique uses multiple regression and the coefficient of determination. To test the factors that affect the cost of equity using the t test and F test. The results of the study state that the factors that affect the cost of equity are firm siza and disclosure, while asymmetric information is not a factor affecting the cost of equity. However, if carried out simultaneously asymmetric information, firm siza and disclosure are factors that affect the cost of equity.

Model Perancangan Sistem Informasi Akuntansi Laporan Keuangan Pondok Pesantren Berbasis SAK ETAP S Supriyati; Ramadhan Syaeful Bahri
@is The Best : Accounting Information Systems and Information Technology Business Enterprise Vol 4 No 2 (2019): @is The Best : Accounting Information System & Information Technology Business En
Publisher : Labkat Press KA FTIK UNIKOM

The research objective is to make a Model of Accounting Information System Design for Financial Statements of SAK ETAP-based Islamic Boarding Schools to facilitate Islamic Boarding Schools in processing finance quickly and accurately and based on SAK ETAP so that Financial Statements and Financial Records are carried out in accordance with the references issued by IAI in the Accounting Guidebook Boarding school. This is important because the purpose of making the pesantren accounting handbook is part of efforts to empower the pesantren's economy so that the boarding school is able to prepare financial reports based on generally accepted financial accounting standards in Indonesia and is supported by an information system so that financial records can be carried out easily. The unit of analysis examined in this study were 3 Islamic Boarding Schools in Bandung, namely Nurul Amanah Islamic Boarding School Cisaranten Kulon, Al Falah Dago Islamic Boarding School, and Al Burhan Islamic Boarding School Cigadung. The research method used by researchers is descriptive, explorative, and survey research methods. The population studied in this study were the financial books and records of the Nurul Amanah Islamic Boarding School transactions from 2009 to 2018, the financial books of the Al Falah Islamic Boarding School in 1950 to 2018, the financial books of the Al Burhan Islamic Boarding School in 1950 to 2018. The sample used was financial records and transaction records of Nurul Amanah Islamic Boarding School from 2017 to 2018, financial accounting of Al Falah Islamic Boarding School and Al Burhan Islamic Boarding School from 2017 to 2018. The results of this study are the design of Accounting Information System Information for Financial Statements with Model Use Case Diagram, Activity Diagram, ERD.

Aplikasi Berbasis Web untuk Penyusunan Laporan SHU Bagi Koperasi Simpan Pinjam Dinda Virgiarini; Renny Sukawati; Monterico Adrian
@is The Best : Accounting Information Systems and Information Technology Business Enterprise Vol 5 No 1 (2020): @is The Best : Accounting Information Systems and Information Technology Business
Publisher : Labkat Press KA FTIK UNIKOM

The Savings and Loans Cooperative generally manages savings and loan members as well as the remaining results of cooperative operations. Management of transactions that occur in the company is still conventionally. This causes the length of the administrative recording process, the difficulty of finding data because the data is not neatly arranged, and allows for calculation errors. This application is solutions to overcome these problems. The functionality possessed by this application are the management of incoming member data, management of member deposits consisting of principal savings, mandatory savings, and voluntary savings, member loans, installments on loans with the flate rate method, and calculation of the results of cooperative operations. In addition, this application is also able to present savings reports, loan reports, general journals, ledgers, business results calculation reports, and balance sheets for cooperative accounting records needed. The method used in designing this application is the System Development Life Cycle (SDLC) method with the model used is waterfall. Based on the tests carried out, this application has been implemented, tested, and can be used. Test applications that have been successfully completed include adding member registration, adding savings, adding loan submissions, disabling members, viewing the general ledger, viewing the report of the business results and viewing the balance sheet. Testing that has been done this application still need the development that is possible, IE application capable to see the history of the recording and installment of members, the application is able to perform the calculation of business results in accordance with the posts of the Division and applications capable of charting the savings, loans, and installment on the loan to facilitate the viewing of the increase or decrease of the functionality.

Penerapan Human Capital serta dampaknya terhadap Kualitas Pelayanan Pada Sistem Informasi Manajemen Afriapollo Syafarudin; Lesi Hertati
@is The Best : Accounting Information Systems and Information Technology Business Enterprise Vol 5 No 1 (2020): @is The Best : Accounting Information Systems and Information Technology Business
Publisher : Labkat Press KA FTIK UNIKOM

Abstract: Sistem Informasi Manajemen adalah suatu perencanaan untuk berbagai macam pekerjaan yang ada kaitannya dengan analisis manajemen yang dapat diselesaikan dengan cepat melalui pengendalian internal seperti pemanfaatan sumber daya, dokumen, teknologi, dan akuntansi manajemen sebagai salah satu strategi dalam bisni. Sistem Informasi Manajemen dapat berjalan baik jika didukung dengan teknologi yang sempurna, sumber daya manusia yang berkualitas dan organisasi yang terakomodir dengan baik. Sistem Informasi Manajemen sangat berguna untuk mendukung fungsi manajemen, operasional dan pengambilan suatu keputusan dalam dunia bisnis. Misalnya manajer harus langsung berhadapan dengan lingkungan bisnis yang semakin kompleks atau rumit. Salah Salah satu alasannya semakin ketatnya persaingan dan peraturan yang dikeluarkan oleh pemerintah maka lingkungan bisnis juga selalu dinamis sehingga para manajer harus membuat keputusan yang tepat dari informasi yang telah di didapatkannya untuk membuat keputusan bisnisnya. Fungsi sistem informasi manajemen adalah sebagai alat untuk penerapan dalam dunia bisnis.Penelitian ini dilakukan pada hotel berbintang di pulau Sumatera dan pulau Jawa. Realitas menyatakan banyak sistem informasi manajemen di berbagai lembaga pemerintah maupun swasta yang memiliki beragam masalah termasuk masalah perencanaan, pengendalian, dan plexibelity sehingga imformasi tidak akurat dan sulit di akses, dan tidak bisa beradaptasi dengan kompleksitas lingkungan. Tujuan penelitian ini adalah untuk mengetahui penerapan human capital, kualitas pelayanan pada sistem informasi manajemen. Metode ini adalah metode deskriptif dan Explonatori, alat analisisnya adalah pemodelan persamaan struktural (SEM, Lisrel). Hasil penelitian menunjukkan bahwa penerapan human capital, kualitas pelayanan pada sistem informasi manajemen berbengaruh. Key Word: Human Capital, Kualitas Pelayanan, Sistem Informasi Manajemen

Optimasi Proses Pada Fungsi Pengelolaan Fasilitas Dalam Arsitektur Bisnis Menggunakan TOGAF ADM Meidiani Juwita Rachmawati; Asti Amalia Nur Fajrillah
@is The Best : Accounting Information Systems and Information Technology Business Enterprise Vol 5 No 1 (2020): @is The Best : Accounting Information Systems and Information Technology Business
Publisher : Labkat Press KA FTIK UNIKOM

In this digital era, the expansion of information technology has made IT a way for companies to achieve their goals. Not only helps in the work process but also can be a solution to problems and achieve the company strategies. In the process of implementing IT, design is needed with in-depth analysis in accordance with company conditions. It is intended that IT applied can be a solution, strategy, effective and efficient for the company. The development of IT also encourages manufacturing type companies to continue to grow. In one of the manufacturing companies in Bandung, especially in the Facility Management Function, there are constraints, namely asset control and application needs. This has become the driving force for manufacturing companies to develop IT in their companies. One of the tools for creating information technology that is in line with business goals is to use Enterprise Architecture (EA). Through EA can maximize investment in the use of IT in an organization. In this study, EA design uses The Open Group Architecture Framework (TOGAF ADM). This research was conducted at a manufacturing company in Bandung and focused from the preliminary phase to the business architecture phase, on the Facility Management Function and using the TOGAF ADM framework. This study uses descriptive methods and aims to provide business architecture design as a solution to the facility management function to optimize business processes and by using IT.

Prediction Model Kualitas Aplikasi Sistem Informasi Pembayaran Tiket (E-Ticket) Yang Dipengaruhi Oleh Budaya Organisasi Serta Dampaknya Terhadap Kualitas Informasi Akuntansi Untuk Pengambilan Keputusan Lilis Puspitawati; Novi Indriani Siti Nurshalihat
@is The Best : Accounting Information Systems and Information Technology Business Enterprise Vol 5 No 1 (2020): @is The Best : Accounting Information Systems and Information Technology Business
Publisher : Labkat Press KA FTIK UNIKOM

The success of the Accounting Information System in producing quality information is the culture of the organization. Accounting Information Systems play an important role in an organization for the achievement of organizational goals that are effective and efficient. The existence of an accounting information system in an organization is nothing but to be able to produce useful information for its users in the decision making process. To be able to produce quality accounting information, we need a reliable accounting information system in processing data and transactions so that the information generated can be useful in decision making. The method used in this research is descriptive and verification methods. Observation Unit conducted at PT. Kereta Api Indonesia (Persero) Bandung City with its analysis unit are employees in the accounting sub-division 20 people and the system 20 people. The statistical test used is the calculation of Structural Equation Modeling (SEM) with a variance-based analysis of Partial Least Square (PLS) and hypothesis testing using the help of the Smart PLS 3.0 application. Based on the research conducted it can be seen that (1) Organizational culture significantly influences the quality of accounting information system (2) the quality of accounting information system significantly influences the quality of accounting information.

Perancangan Sistem Informasi Akuntansi Piutang Usaha Pada Bapel JPKM Surya Sumirat Menggunakan PHP MySQL Deni Alfiansyah; S Supriyati
@is The Best : Accounting Information Systems and Information Technology Business Enterprise Vol 5 No 1 (2020): @is The Best : Accounting Information Systems and Information Technology Business
Publisher : Labkat Press KA FTIK UNIKOM

Receivables appear from several types of transactions, where the most common are usually due to the sale of goods or services on credit. The purpose of this study is to find how the procedure for the formation of accounts receivable that occur at the Surya Sumirat Public Health Management Corporation and designing accounting information system of accounts receivable at the Surya Sumirat Public Health Management Corporation using PHP MySQL. The Surya Sumirat Public Health Management Corporation is one of the service companies incorporated in the Borromeus Group and is engaged in the field of health insurance. The method used in this research uses two methods including descriptive research methods and survey methods, where the descriptive research methods is a research method that describes a symptom or event that is happening now while the survey method is the researcher going to the object of research to give questions to individual respondents. The problem that currently exists in the Surya Sumirat Public Health Management Corporation is the participant registration process is not by online and there is no accounting information system of account receivable. Based on these problems, the researcher hope that by proposing the design of an accounting information system for accounts receivable at the Surya Sumirat Public Health Management Corporation can overcome the current problems.

Perancangan Sistem Informasi Akuntansi Belanja Pegawai Aparatur Desa Berbasis Web Menggunakan PHP dan MySQL Sasqia Dwicky Ambarputri Hendarsyah
@is The Best : Accounting Information Systems and Information Technology Business Enterprise Vol 5 No 1 (2020): @is The Best : Accounting Information Systems and Information Technology Business
Publisher : Labkat Press KA FTIK UNIKOM

This research is an experimental stuudy because as it is known that government agencies have been simultaneously using application provided by the central government itself. But not a few employees who feel difficulties in operating the application. Research conducted a survey with complaints that the application is not as easy as imagined and therefore research intend to make the application more user friendly. The purpose of this study aims to design an application of web-based employee accounting apparatus vilage web-based applucation using PHP and MySQL. The resesarch method used in designing a web-bassed employee apparatus accounting information system using PHP and MySQL is to use a survey method that is to obtain data from the results of the visit. Information sysrems are already needed in this era, among other to help financial reporting process honestly and get accurate values in accordance with applicable accounting standards. As has been expalined in order to make it easier in the operation process the accounting information system that is user friendly is needed and for itâ€™s use itself is in accordance with the userâ€™s whished so that various problems encountered during using the information system that prvioously could be overcome so that it would be easier to understand in itâ€™s use. Therefore the accounting information system for employee expenditure on the village apparatus web-based uses PHP and MySQL so that it is more easily understood by the user. Keywords: Accounting Information Systems,Village Personel Expenditure

Pengembangan UMKM Melalui Pemanfaatan Model Layanan Fintech Syariah Ammana.id Adibah Yahya; Azhar Affandy; Umi Narimawati
@is The Best : Accounting Information Systems and Information Technology Business Enterprise Vol 5 No 2 (2020): @is The Best : Accounting Information Systems and Information Technology Business
Publisher : Labkat Press KA FTIK UNIKOM

Financial technology is a technological innovation in the financial sector, various services are provided by startup companies online ranging from payment traffic, insurance, financing to corporate risk assessment. The ease of fintech services is used as a reason for MSME players to develop their businesses, especially in terms of funding and financing. This study aims to examine the ammana.id sharia fintech service model in developing MSMEs in Indonesia. The role of the government, in this case, the Financial Services Authority (OJK), is as a policymaker for financial services operating in Indonesia. The regulations for fintech are OJK Regulation (PJOK) Number 77 of 2016 concerning information technology-based lending and borrowing services or fintech loans. UMKM is one of the fintech users through the P2P Lending service model. The sharia fintech service model, especially P2P Lending, which is used by the Ammana fintech company, has helped many businesses and micro-businesses (MSMEs). Ammana is a sharia-based fintech company, where the fintech service model is in the form of funding and financing provided to MSME entrepreneurs through cooperation with sharia institutions. With the application of the profit-sharing system, Ammana has a successful completion rate of borrowing and borrowing obligations (TKB) of 94.81%. This shows that the higher the TKB, the better the implementation of information technology-based financing services. Ammana has channeled funds according to sharia to 2,285 business and micro actors and has 1,445 funders and 23 billion have been absorbed in the P2P lending service model. Satisfaction with Ammana's performance is evidenced by an increase in the number of investors and borrowers, as well as Islamic financial institution partners who are taking part in these fintech services.

Perancangan Sistem Informasi Akuntansi Persediaan Barang Dagang Menggunakan SAK EMKM Berbasis Web Hery Dwi Yulianto; Dyan Fachri Maulana
@is The Best : Accounting Information Systems and Information Technology Business Enterprise Vol 5 No 2 (2020): @is The Best : Accounting Information Systems and Information Technology Business
Publisher : Labkat Press KA FTIK UNIKOM

The purpose of this study is to make a design of accounting information systems for merchandise inventory at the Cireng Cinta Shop with a website-based and SAK EMKM, where it is expected that the development of the system can provide an overview of the proper application of the merchandise inventory accounting information system. Currently Cireng Cinta Shop still uses manual processing throughout, where when ordering products the product must come to the seller's place to place an order or via SMS or WA, after that when the collection is not given proof of payment that should be evidence for later reporting. Inventory management is still manually which is not taken into account. Therefore, with the design of an accounting information system for merchandise inventory to facilitate application development in accordance with SAK EMKM and activities. The method used in this research is descriptive method and also survey, where by conducting a direct survey at the site of the activity makes it easy to see firsthand the shortcomings and potential that might be developed further. The unit of analysis examined in this study is the Cireng Cinta Shop, the population studied is the inventory report from January-April 2020. The results of this study are expected to be able to find out about merchandise inventory information systems, as well as design systems that will be applied to companies. The design process of making ERD, context diagrams, program menu structures, account codes, general journals, and merchandise inventory cards are required by the company. With the development of this system, it will facilitate the process of integrating company problems with future application design.

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Kota bandung,

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