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Jurnal Accounting Information System (AIMS)
Published by Universitas Masoem
ISSN : 26157381     EISSN : 26217279     DOI : https://doi.org/10.32627/aims
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Accounting Inforamtion System (AIMS) merupakan jurnal keilmuan yang diterbitkan oleh jurusan sistem informasi akuntansi STKOM Al Masoem Bandung. Jurnal ini merupakan wadah publikasi karya ilmial berupa tulisan akademisi, peneliti dan praktisi tentang penelitian murni dan terapan pada bidang akuntansi dan sistem informasi akuntansi. AIMS terbit dua kali dalam setahun yakni bulan Maret dan September.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 47 Documents
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PENGELOMPOKAN BIDANG LAJU PERTUMBUHAN EKONOMI INDONESIA MENGGUNAKAN ALGORITMA K-MEANS Amril Mutoi Siregar
Jurnal Accounting Information System (AIMS) Vol. 2 No. 2 (2019)
Publisher : Universitas Ma'soem

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (979.75 KB) | DOI: 10.32627/aims.v2i2.71

Abstract

Indonesian is one of countries with economic development in the very good category. Economic growth is seen from several supporting fields, Indonesia has a lot of excess natural resources, which can support the economy compared to other countries. But the problem faced is the lack of maximum management of the economy, Indonesia has economic support categorized into 17 fields. Among the fields not in the same development because they are still stuck in one area, it turns out that Indonesia has all the potential to improve all fields. To increase the growth of all fields, the government must have correct, accurate and relevant data to group these fields. In this study using the Decision Tree algorithm to classify fields supporting economic growth automatically. The grouping results into three classes, namely high, medium, low. After the research was conducted the results were that the high category group was Mining and Excavation, Construction, transportation and warehousing, Provosion of accommodation and food Drinking, Information and Communication, Financial Services and Insurance, Real Estate, Educational Services, Health Services and Social Activities, medium groups were Procurement of Electricity and Gas, Company Services and low-income groups are in the fields of Agriculture, Forestry, and Fisheries, Processing Industry, water supply , waste management, Waste and Recycling, large Trade and retail, car and motorcycle repair, Government Administration, Defense and Compulsory Social Security, Other Services.
PERANCANGAN SISTEM INFORMASI PERSEDIAAN BARANG DI KOPERASI BRIMOB POLDA JABAR JATINANGOR Ririn Marliani; Kuwat Santoso
Jurnal Accounting Information System (AIMS) Vol. 1 No. 1 (2018)
Publisher : Universitas Ma'soem

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (695.07 KB) | DOI: 10.32627/aims.v1i1.24

Abstract

The need for accurate and fast data processing on Koperasi inventory information system in Brimob Polda Jabar Jatinangor is needed in supporting business processes and reporting. Inventory management is still done manually and has not been done computerized. System design method that is SDLC (System Development Life Cycle) with the system design model used to help facilitate the development of the system, where each stage must be completed first before continuing the next phases. System design tools using Flow Map, Data Flow Diagram, Structure Chart, Data Dictionary and Entity Relationship Diagram.Koperasi inventory information system in Brimob Polda Jabar Jatinangor implemented with programming languages Microsoft Visual Studio 2010 and Microsoft Access 2010 database.Therefore, information on the supply of cooperative goods in Brimob Polda Jabar Jatinangor expected to assist the Koperasi in processing the data and the process of selling, purchasing, and credit payments.
PENGARUH NON PERFORMING FINANCING, FINANCING TO DEPOSIT RATIO DAN BIAYA OPERASIONAL PENDAPATAN OPERASIONAL TERHADAP RETURN ON ASSET (STUDI KASUS DI PT BANK BRISYARIAH) Nur'aeni Nur'aeni; Valia Zadtyva
Jurnal Accounting Information System (AIMS) Vol. 2 No. 2 (2019)
Publisher : Universitas Ma'soem

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (369.273 KB) | DOI: 10.32627/aims.v2i2.76

Abstract

This study aims to determine the effect of NPF, FDR and BOPO on ROA both partially and simultaneously at the 2014-2018 BRISyariah Bank. This type of research is associative quantitative with the type of data is secondary data and uses data collection techniques in the form of documentation and literature studies. Population in this study is all financial statements of the Bank of BRISyariah and the sample used is a saturated sample of quarterly financial statements of the Bank of BRISyariah for the period 2014-2018 . Data analysis and hypothesis test design used are multiple correlation analysis, multiple regression analysis, coefficient of determination analysis, t-test and F-test. In data processing, the application uses Statistical Software and Service Solution (SPSS) version 23.The results of this study indicate that there is no significant effect between NPF on ROA, there is a negative and significant influence between FDR on ROA, there is a negative and significant effect between BOPO on ROA, and simultaneously there is a positive and significant effect between NPF, FDR and BOPO on ROA in BRISyariah Bank.
Pengelolaan Jenjang Karir Karyawan Melalui Aplikasi Web Menggunakan Metode Prototype di Pintex Cirebon Nana Suarna; Nining Rahaningsih; Saeful Anwar
Jurnal Accounting Information System (AIMS) Vol. 3 No. 1 (2020)
Publisher : Universitas Ma'soem

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32627/aims.v3i1.45

Abstract

Career path and supervision of employee work performance are the main elements in managing human resources for employees, and as a process that aims to improve the career of the workforce in accordance with their talents and abilities, so that they can function properly and optimally for the company. In managing employee career paths at Pintex, many employees do not meet the qualifications so that it can hamper the development of career paths for employees. Based on these problems in managing career levels of employee performance using the prototype method. Through this method it is expected to facilitate the process of assessing employee performance better and easier. he results of this study, are expected to help and facilitate the management of employee career paths, with the hope of improving employee performance in the company.
Perancangan Sistem Rencana Anggaran Biaya (Studi Kasus pada Merapi Jaya Sablon Bandung) Mochamad Rezky Satria Koswara; Leni Nur Pratiwi
Jurnal Accounting Information System (AIMS) Vol. 3 No. 1 (2020)
Publisher : Universitas Ma'soem

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32627/aims.v3i1.89

Abstract

Nowadays, the technology still continues to develop, various technologies are made to facilitate the people to conduct activities. technologies needed today is information. Information is primary needs which is very important for the company. Technology can make an accurate calculation tool to help a job. With a combination of information system and the function of a budget can increase the opportunity for companies to achieve company’s goal. Merapi Jaya Sablon is a SME’s who engaged in screen printing services. The management of the company does not have a budget plan and it cause cash outlays inefficiently.
Implementasi Model Delone and Mclean untuk Analisa Kepuasan Pengguna Aplikasi myIndihome Dwi Atmoko
Jurnal Accounting Information System (AIMS) Vol. 3 No. 1 (2020)
Publisher : Universitas Ma'soem

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32627/aims.v3i1.93

Abstract

The industrial revolution 4.0 has entered many lines of human life ranging from the internet and the creative and digital economy industries. The number of internet users is increasing from years to make Internet Service Providers (ISPs) competing against each other with various services and price choices that may vary. Indihome is one of the internet services provided by Telkom Indonesia. By the end of 2018, Indihome had up to 5 million customers making it the largest internet service provider with the largest number of customers in Indonesia. myIndiHome as an IndiHome internet service customer care application is the application with the highest number of downloads in Indonesia, with more than 1 million downloads. So that this study will test the level of user satisfaction myIndiHome application. This study uses the DeLone and McLean Model as a tool to analyze user satisfaction for the myIndiHome application. The DeLone model in this study uses the variables of information quality, service quality and system quality and user satisfaction. Results of this study note that the quality of myIndiHome application has a significant positive effect on user satisfaction and the quality of myIndiHome application system has a significant positive effect on user satisfaction. However, the quality of myIndiHome application services does not have a significant positive effect on user satisfaction.
Pengaruh Financing to Deposit Ratio dan Non Performing Financing terhadap Return on Assets (Studi Kasus Bank Syariah Mandiri) Prita Humairoh; Faisal Rakhman
Jurnal Accounting Information System (AIMS) Vol. 3 No. 1 (2020)
Publisher : Universitas Ma'soem

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32627/aims.v3i1.91

Abstract

This study analyzes the effect of Financing to Deposit Ratio (FDR) and Non Performing Financing (NPF) on Return on Assets (ROA) based on the 2014-2018 BSM(BSM) financial statements. This research uses a quantitative method with an associative approach and then processed withstatistical software.The data of this study are secondary data in the form of quarterly financial reports of BSM with a sample of quarterly financial reports of BSMfor the 2014-2018 periode which have been audited and published as accountability to the public and the Financial Services Authority.The results showed that there was no effect of FDR on ROA based on the results of the t test, where the value of tcount <ttable (1.123 <2.109), while the NPF had a significant and negative effect on ROA referring the results of t test where tcount> ttable (-2,362 <2,109). This means that the amount of financing originating from customer funds has no effect on changes in net income, while the amount of problematic financing has a significant and negative effect on net income obtained by BSM.While simultaneously there is a significant effect of FDR and NPF on ROA in BSM based on the results of the F test, where the value of Fcount> Ftable (11,394> 3.59).This means that simultaneously the amount of financing disbursed and the amount of financing that has problems has a significant effect on BSMprofitability.
Penyusunan Model Laporan Keuangan Entitas Mikro Kecil Menengah Berdasarkan SAK EMKM pada EMKM Konveksi Nada Aulia Pertiwi; Hendi Rohendi; Setiawan Setiawan
Jurnal Accounting Information System (AIMS) Vol. 3 No. 1 (2020)
Publisher : Universitas Ma'soem

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32627/aims.v3i1.90

Abstract

This study aims to know the knowledge of EMKM Convections jeans in Soreang District regarding SAK EMKM, to find out the financial records carried out by EMKM, and to compile a model of EMKM Convection’s financial statements that are under SAK EMKM. In data collection, used snowball sampling and data analysis techniques are carried out through the stages of data reduction, evaluating EMKM’s knowledge of SAK EMKM, evaluating the suitability of the records carried out by EMKM Convection with applicable standards, namely SAK EMKM, seeing the similarity of activities contained in EMKM convection to create a model suitable for all EMKM convection and compile a model of financial statements for EMKM Convections following SAK EMKM. The results showed that the EMKM Convections in Soreang District still did not know about the existence of SAK EMKM, EMKM actors also still did a simple recording, there was no further record up to the preparation of financial statements. Besides, this study also produced a financial statement model for EMKM convections that were by the SAK EMKM.
Perbandingan Algoritme Klasifikasi Untuk Prediksi Cuaca Amril Mutoi Siregar; Sutan Faisal; Yana Cahyana; Bayu Priyatna
Jurnal Accounting Information System (AIMS) Vol. 3 No. 1 (2020)
Publisher : Universitas Ma'soem

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32627/aims.v3i1.92

Abstract

Weather conditions is an air condition in a place with a relatively short time, which is expressed by the value of parameters such as temperature, wind speed, pressure, rainfall, which is another atmospheric phenomenon as the main component. Human activities can be influenced by weather conditions, such as transportation, agriculture, plantation, construction or even sports. Therefore, for determining the weather, getting weather information needs to be made so that it can be utilized by the community. Problems that arise how to make weather predictions automatically so that it can be done by everyone. In this study proposed several algorithms Navie Bayes, Decision Tree, Random Forest to calculate the opportunities of one class from each of the existing group attributes and determine which class is the most optimal, meaning that grouping can be done based on the categories that users enter in the application. The prediction system has been made to obtain an accuracy rate of Navie Bayes of 77.22% with a standard deviation of 29%, a Decision Tree accuracy rate of 79.46% with a standard deviation of 15%, a random forest accuracy rate of 82.38% with a standard deviation of 43%.
Penerapan Laporan Laba/Rugi Segmen Sebagai Alat Bantu Untuk Pengendalian Biaya Neneng Dahtiah; Frita Ayuning Putri
Jurnal Accounting Information System (AIMS) Vol. 4 No. 1 (2021)
Publisher : Universitas Ma'soem

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32627/aims.v4i1.124

Abstract

This research was conducted in the company "X" which is a company with more than one type of business activity. This research was conducted to determine how the application of the segment income statement using the contribution approach. The method used in this research is quantitative method with a case study approach, and data collection techniques using interview techniques and documentation. The segment profit / loss statement applied in this study contains the division segment profit / loss statement, the product line segment income statement, and the rental income segment report from the tenants. After the research is carried out, the segment income statement contains information that shows a number of losses on a particular product. This is because the information in the income statement prepared by the company is not detailed so that the costs incurred in the previous period were out of control.

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