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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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Perancangan Sistem Virtual Tour 360 Degree Pengenalan Objek Wisata Tanah Wuk Untuk Promosi Dalam Bisnis Digital Santiari, Ni Putu Linda; Dananjaya, I Gede Agastya; Rahayuda, I Gede Surya
@is The Best : Accounting Information Systems and Information Technology Business Enterprise Vol 8 No 1 (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.v8i1.9915

Abstract

Tanah Wuk offers impressive views with the beauty of green valleys, a very calm situation, and rows of hills that complement this beauty. As a place for family recreation, Tanah Wuk provides a large enough yard that can be used as a place for barbecues and playing games with the family. Therefore, with the current development of information technology, one of which is packaging information technology through multimedia, we will increase the promotional media for Tanah Wuk Tourism Objects in Sangeh Village by creating a virtual tour application that aims to introduce Tanah Wuk Tourism Objects to tourists before visiting. Information technology, through this multimedia, is a combination of data, sound, video, audio, animation, graphics, text, and sounds in which the combination of these elements can be presented via a computer. Before being developed, the design needs to be done for this information system, starting with the menu structure design, storyboards, and interface design. System design is very important to ensure that the system built can provide significant added value for the users who use it. The design is carried out starting with data collection, needs analysis, menu structure design, storyboards, and interface design. From the needs analysis, there are two users involved in making this system, namely the admin and the user. For the menu structure, there are four menus in the system: home, profile, virtual tour, and about.
Perancangan Sistem Informasi Akuntansi Biaya Berbasis Pesanan Menggunakan Microsoft Visual Studio 2017 Dwiputri, Ai Elpa; Rosmiati, Mia
@is The Best : Accounting Information Systems and Information Technology Business Enterprise Vol 8 No 1 (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.v8i1.10252

Abstract

Sistem Informasi Akuntansi (SIA) sangat penting agar operasional komersial suatu perusahaan dapat berjalan dengan lancar. Salah satu jenis SIA adalah Sistem Informasi Akuntansi Biaya yang mempunyai peranan vital khususnya pada perusahaan manufaktur. Lebih spesifiknya, AIS Cost juga bergantung pada metode pengumpulan biaya yang digunakan oleh suatu perusahaan yang terdiri dari dua jenis yaitu process-costing dan job order-costing. UMKM MMC Fashion Knitting salah satu perusahaan manufaktur di Bandung yang memproduksi berdasarkan pesanan (job order-costing) masih menggunakan Sistem Informasi Akuntansi Biaya secara manual sehingga pemilik tidak mengetahui secara pasti biaya produksi dan laba kotor setiap pesanan. Penelitian ini bertujuan untuk membuat aplikasi sederhana untuk mengolah Sistem Informasi Akuntansi Job Order Costing yang dapat membantu kegiatan operasional perusahaan. Metodologi penelitian deskriptif-kualitatif sedang digunakan. Wawancara dan dokumentasi berupa data primer dan sekunder digunakan untuk memperoleh informasi. Pendekatan System Development Life Cycle (SDLC) dan Microsoft Visual Studio 2017 digunakan dalam perancangan aplikasi penelitian ini. Hasil dari penelitian ini adalah Sistem Informasi Akuntansi Aplikasi Job Order Costing dapat menghasilkan output berupa surat pesanan penjualan, surat pesanan produksi, bill of material, daftar kegiatan produksi, laporan stok material, laporan harga pokok produksi, dan laporan laba rugi dengan metode penetapan biaya variabel.
Analisis Pengendalian Internal Sistem Informasi Akuntansi Di Kantor Pos Pringsewu Amalia, Issabella Sofie; Sawitri, Riska Agi
@is The Best : Accounting Information Systems and Information Technology Business Enterprise Vol 8 No 1 (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.v8i1.10622

Abstract

Teknolgi informasi saat ini mengalami perkembangan yang sangat pesat, begitupun dalam mengoperasikan perusahaan diharuskan sudah mempunyai kemajuan menjalankan aktivitasnya, dimana suatu perusahaan sudah menggunakan system yang terkomputerisasi untuk mengakses semua aktivitas yang dilakukan oleh perusahaan. System informasi akuntansi serta pengendalian internal yang baik akan membantu perusahaan dalam mencapai tujuannya. Penelitian ini membahas tentang bagaimana pengendalian internal terhadap penggunaan system informasi akuntansi yang ada pada PT Pos Indonesia cabang Pringsewu. Tujuan penelitian ini adalah untuk mendeskripsikan system informasi akuntansi yang diterapkan pada kantor pos Pringsewu. Penelitian ini menggunakan metode deskriptif kualitatif. Metode pengumpulan data yang digunakan adalah wawancara, observasi, serta dokumentasi. Hasil penelitian menunjukkan bahwa penggunaan system informasi akuntansi yang dinamakan Sistem N2 dan SOPP Pospay pada kantor pos Pringsewu menjadi sesuatu yang mendukung semua kegiatan transaksi yang terjadi pada kantor pos Pringsewu. Dimana system ini memudahkan menyusun laporan keuangan dengan rincian transaksi yang terjadi sehari-hari.
Perancangan Sistem Informasi Akuntansi Laporan Penghasilan Komprehensif Pengelolaan Air Warga Pada PT Saranamas Dinamikatama Berbasis Website Dengan Menggunakan PHP Dan Postgresql Rahayu, Syifa Siti; Yulianto, Hery Dwi
@is The Best : Accounting Information Systems and Information Technology Business Enterprise Vol 8 No 1 (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.v8i1.10890

Abstract

The current management of community water businesses still uses a manual or conventional system. The conventional system that occurs is that the officer manually records the use of water made in a recap, and then the financial section has no accounting information system, so it still uses Google Spreadsheets and accounting processes that refer to the accounting standards designed. Based on existing problems, a website-based accounting information system for comprehensive income reports for citizen water management is needed. The research objective is to build a website-based Citizen Water Management Comprehensive Income Report Accounting Information System. The research method used was descriptive survey research, in which the author describes a situation or phenomenon systematically in a clear and detailed manner, including processes and components that occur, to find solutions to the problems found. The population in the study is the financial details of the water fund in 2022, and the sample is the financial details of the water report for October 2020. The types of data collection methods are interviews, observation, and library research. In research, the type of design used is descriptive analysis with primary data. One of the system methods is the waterfall method. The result of his research was the design of a comprehensive income reporting accounting information system for web-based community water management so that it facilitates the process of recording transactions and producing accurate financial reports for citizen water management.
Design of Merchandise Inventory Accounting Information System Using Web-Based SAK ETAP Standard at Frozen Food Distribution Store Natansya, Tyas Sylva Fitrian; Purfini, Apriani Puti
@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.v8i2.11034

Abstract

Inventory of trade goods is important in the process of buying and selling activities in a trading company, in this case it can be concluded that inventory is important for every company to supervise and manage the inventory owned. This research was conducted at the Frozen Food Distribution Store located at Rajawali Timur Street No. 68, Ciroyom, Andir, Bandung City, West Java 40182. Frozen Food Distribution Store is a trading company, selling products in the form of Frozen Food types. The method to be used in the implementation of research is the descriptive method is the process of solving problems that will be researched by describing situations that are objects or subjects. There are three data collections, namely, observation, interview and literature review. The author made the design of this application based on the website, the purpose of making this information system is expected that this system will help in carrying out daily activities in trading at the Frozen Food Distribution Store. The use of this information system is to manage inventory well with inventory cards. The results of the author's research on frozen food distribution stores do not yet have a merchandise inventory information system in which financial statements are made, the information system is made to have inventory card features to financial reporting and receive income statements every month to see profits, according to applicable accounting standards. Merchandise inventory information systems can help with weaknesses in the running system.
Blockchain Technology In The Perspective Of Public Accounting In Indonesia Koerniawan, Iwan; Wibowo, Agus
@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.v8i2.11184

Abstract

Examine the supporting and inhibiting factors for the readiness to adopt blockchain technology and their implications for the sustainability of the public accounting profession. This research design is quantitative, by determining the population of all public accountants in KAPs throughout Indonesia, as many as 6,034 people. Probability sampling design, with reference to the sample size if the population is > 4,000 then between 5-10% can be considered representative. Based on this, the sample in this study was set at 7.2% (433 respondents). The main data source is primary data, through a questionnaire instrument with a Likert scale that strongly disagrees to strongly agrees. The independent variables consist of supporting and inhibiting factors, mediating variables on the readiness to adopt blockchain technology, and the dependent variable on the sustainability of the public accounting profession. Testing was carried out using path analysis, which was first tested for the validity of Kaiser Meyer Olkin (KMO), and the reliability of Alpha Cronbach. Conclusion: Supporting and inhibiting factors partially have a positive and significant effect on the readiness to adopt blockchain technology as well as on the sustainability of the public accounting profession. The readiness for blockchain adoption has no effect on the sustainability of the public accounting profession, so it is not a reinforcing variable.
Design of an Information System for Management of Organic Waste Bins As a Processor for Fertilizing Compost for Family Medicinal Plants Salsabila Andriputri, Syifa; Supriyati, S; Putri, Pritha Andriana; Alifah, Tsara Noor; Azzahra, Almira Fathriana; Rahayu, Syifa Siti; Bahri, Ramadhan Syaeful
@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.v8i2.11365

Abstract

During global climate change and the threat of environmental pollution, society is increasingly aware of the crucial role played by nature conservation and waste management. One of the big challenges in this context is waste management, especially organic waste. This research uses a method with a qualitative research approach. Qualitative data collection techniques were carried out using interviews and observations to explore the problems faced. The approach used in this research is experimental research. The data collected is managed to create a design for a website-based information system that is used to provide various information and guidelines for managing organic waste bins. This website was designed with the aim of deepening understanding of the problems faced by the community regarding organic waste management and the use of organic waste bins. The research results provide an overview of the design of an information system that can be used for various activities related to managing organic waste bins. This website was designed with the aim of deepening understanding of the problems faced by the community regarding organic waste management and the use of organic waste bins. It is hoped that these results can be translated into a system that can provide significant support for organic waste management in the community so that the impact can be felt directly in the community with a healthier and more comfortable environment.
Enhancing Promotional Strategy Mapping Using the K-Means Clustering Algorithm to Raise Sales Fathurrozi, Ahmad; Ginanjar Laksana, Tri
@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.v8i2.11597

Abstract

To enhance sales, organizations must improve the alignment of their promotional tactics. Enterprises have the ability to promote their goods in locations where there is demand for them. Facilitating the delivery of the goods would enhance the ease with which clients can carry out their purchases and sales transactions. A corporation's ability to strategically allocate its goods enables it to expand its operations. Prospective clients have a greater array of choices at their disposal than the total number of enterprises operating within the same sector. This is accomplished by using a diverse range of promotional media to enhance the sales of products and services. Optimizing promotional strategies is the first and critical stage in presenting items to clients, as it directly impacts the benefits that the firm will get. So far, the sales process has not been affected by the promotional method. The objective of this research was to use the K-Means Clustering algorithm in a data mining procedure to optimize the categorization of customer data, CRISP-DM is used for the purpose of comprehending and preparing data, constructing models, evaluating them, and deploying them. The CRISP-DM method is employed specifically for the construction of clusters. A non-hierarchical clustering technique called K-Means divides data into many groups according on how similar they are. The program facilitates the determination of appropriate location mapping for promotional purposes. The study results may serve as a foundation for decision-making in order to maximize promotional techniques, using the generated clusters.
School Operational Assistance Fund (BOS) Accounting Information System as an Internal Control Tool Widati, Sindik; Setyawan, Wisnu; Riyanah, Sinah
@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.v8i2.11611

Abstract

This study examines the accounting information system as an internal control tool over cash deposits and disbursements on the School Operational Assistance Fund or in Indonesian called Bantuan Operasional Sekolah (BOS). To enforce accountability and transparency in the use of the BOS Fund, which is one of the important sources of funds for education in Indonesia, it is very important to implement a strict monitoring mechanism. This research approach uses qualitative and descriptive research methods, which combine primary data collection, document analysis, interviews with stakeholders, and direct observation of the accounting information system that regulates the process of receiving and spending BOS funds. The framework includes elements of planning, in this case including the initial stage of making the RKAS, then implementation by carrying out the RKAS by procedures and paying attention to internal controls. Furthermore, the reporting stage leads to the realization of the RKAS, where all stages use an integrated information system. Based on the research results, SMK Darurrohman already has a computerized information system that is available to the public. This system is designed to receive and distribute BOS funds by the guidelines outlined in the BOS guidebook and adequate and accurate control mechanisms. Accounting information systems play a key role in supporting the implementation and maintenance of effective internal controls in an organization. Suggestions for the sustainability of BOS fund management for SMK Darurrohman Sukawangi include utilizing BOS to maintain and improve the quality and quantity of education, emphasizing routine, and implementing job rotation.
The Influence of Financial Technology (Fintech), Financial Literacy, and Income on Financial Inclusion of Society Chikmah, Isnani Farichatul; Karsono, Lorena Dara Putri
@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.v9i1.11990

Abstract

This study seeks to determine if financial technology (fintech), Financial Literacy, and income impact financial inclusion in society. This research was conducted quantitatively involving Generation Z from the former Pati Residency. Generation Z are those born in 1995-2010. Financial literacy can be used as a measuring tool to determine the extent to which a person understands financial concepts, ability to manage, and confidence in making long-term planning decisions by taking into account economic conditions. Likewise, income can serve as an indicator of an individual's financial management capabilities. The research results show that Fintech and Income partially have a significant effect on Financial Inclusion with statistical tests on the Fintech variable obtaining a t-count significance value of 0.000 the Income variable, with a value of 0.008, is less than 0.05, and the regression coefficients are positive, being 0.516 and 0.204 respectively. Financial Literacy does not have a significant effect on Financial Inclusion because based on testing the significance value of the calculated t is 0.095, where this figure is greater than 0.05. However, all three simultaneously influence society's financial inclusion. This was concluded from statistical testing of the coefficient of determination and the F test which obtained a value of 0.686. Increasing Community Financial Inclusivity can improve the economy evenly.

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