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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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THE EFFECT OF INFORMATION TECHNOLOGY AND INTERNAL CONTROL SYSTEM ON QUALITY OF FINANCIAL STATEMENTS PT BANK MUAMALAT INDONESIA TBK nano suyatna; Nurrohman Nurrohman
Jurnal Accounting Information System (AIMS) Vol. 3 No. 2 (2020)
Publisher : Universitas Ma'soem

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32627/aims.v3i2.102

Abstract

This article aims to analyze: 1) the effect of information technology on the quality of PT. Bank Muamalat Indonesia Tbk. 2) the effect of the internal control system on the quality of the financial statements of PT. Bank Muamalat Indonesia Tbk. 3) the influence of information technology and internal control systems on the quality of the financial statements of PT Bank Muamalat Indonesia Tbk. The study was conducted with a survey in the form of a questionnaire to the leaders and employees of PT. Bank Muamalat Indonesia Tbk. and self assessment through PT. Bank Muamalat Indonesia Tbk.The statistical method used is multiple linear regression analysis with data processing using the Statistical Package for Social Science (SPSS) version 22 for Windows. Previously conducted a classical test to determine the normality of data.The results of the study showed: 1) The effect of Information Technology on the quality of the financial statements of PT. Bank Muamalat Indonesia Tbk, with a value of standardized coefficient (β) of 0.096, its effect on the quality of financial statements is very low. 2) The influence of the Internal Control System on the quality of the financial statements of PT. Bank Muamalat Indonesia Tbk, with a standardized coefficient (β) of 0.669, influencing the quality of strong financial statements. 3) The effect of the simultaneous correlation coefficient on Information Technology and Internal Control Systems on the quality of the financial statements of PT. Bank Muamalat Indonesia Tbk of (R) = 73.6% is significant and the relationship that occurs is positive with a coefficient of determination (R Square) of 54.2% and the remaining 45.8% is influenced by other.Meanwhile, if seen from the calculated probability value shows that simultaneously there is the influence of Information Technology, Internal Control Systems on the quality of financial statements of PT. Bank Muamalat Indonesia Tbk.
Sistem Informasi Pengelompokan Pembayaran Denda Tilang Menggunakan Algoritma K-Means Clustering Nana Suarna; Nining Rahaningsih; Nana Mulyanasari; Usup Supendi
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.v4i1.128

Abstract

This study Violation can be defined as a situation where there is a mismatch between the rules and implementation. The regulation is contained in Law Number 22 Year 2009, concerning "Road Traffic and Transportation" which has been stipulated by the state and is valid legally. The current problem shows, there is no information service system for ticket data management, unable to manage the process of grouping the results of the payment of fines properly, because the process is still manual by checking the data of offenders who have made payments, so it takes longer to process the grouping and data management payment results. The objectives of this study are: Knowing the success of the k-means clustering algorithm in the process of grouping the ticket data to the process of grouping the results of the payment of fines. This research uses the clustering method with the k-means algorithm which is one of the algorithms for the formation of data clusters. This algorithm works by dividing the data into k-clusters by grouping data based on certain classes which are then formulated the results by analyzing the articles that are violated and average. the total amount of the penalty payment. Research shows that information services for ticket data management using the k means clustering algorithm can simplify the process of grouping the payment of fines by more than 70%. This can be proven through the results of the hypothesis test which states that t count is smaller than t table with a value of -2.430 <2.178 so that Ha can be accepted and H0 is rejected.
ANALISIS DAMPAK PENUNDAAN DANA ALOKASI UMUM PADA PELAKSANAAN KEGIATAN PEMERINTAH DAERAH (STUDI KASUS PADA PEMERINTAH KABUPATEN GARUT) Neneng Dahtiah; Setiawan Setiawan; Mega Aulia Hijrah
Jurnal Accounting Information System (AIMS) Vol. 3 No. 2 (2020)
Publisher : Universitas Ma'soem

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32627/aims.v3i2.104

Abstract

Perlambatan ekonomi global, penurunan harga komoditas, serta ketidakpastian di pasar keuangan mengakibatkan asumsi makro berubah. Perkiraan shortfall penerimaan perpajakan sebesar Rp 219 triliun juga mengharuskan pemerintah merevisi APBN TA 2016. Pengurangan alokasi belanja termasuk transfer ke pemerintah daerah perlu dilakukan untuk menghindari defisit anggaran yang semakin membengkak. Pengurangan alokasi belanja ini dilakukan dengan mengeluarkan kebijakan penundaan penyaluran sebagian DAU. Kabupaten Garut merupakan salah satu pemerintah daerah yang terimbas kebijakan ini. Penelitian ini bertujuan untuk mendeskripsikan respons Pemerintah Kabupaten Garut dalam menghadapi permasalahan tersebut dan menganalisis lebih jauh mengenai pengaruhnya terhadap kinerja pemda. Penelitian menggunakan metode penelitian kualitatif deskriptif. Hasil yang diperoleh adalah penundaan penyaluran sebagian DAU mengakibatkan pemerintah daerah mengalami kesulitan dalam membayar gaji pegawai, pembayaran pada pihak ketiga, dan kegiatan rutin. Strategi yang dilakukan meliputi upaya peningkatan penerimaan dari sumber lain, efisiensi pada belanja, kebijakan pembiayaan, penggunaan cadangan kas Pemkab Garut, dan penganggaran kembali beberapa kegiatan di tahun 2017. Penundaan penyaluran sebagian DAU berdampak pada tidak terlaksananya 19 kegiatan di Dinas Pendidikan, 7 kegiatan di Dinas Kesehatan, dan 14 kegiatan di Dinas Bina Marga.
Pengaruh Tax Avoidance Terhadap Cost Of Debt Dan Dampaknya Terhadap Nilai Perusahaan (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2015-2017) Raden Wulan Saparinda
Jurnal Accounting Information System (AIMS) Vol. 3 No. 2 (2020)
Publisher : Universitas Ma'soem

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32627/aims.v3i2.107

Abstract

The purpose of this research  is to analyze tax avoidance on the cost of debt and it affects the firm value. This research uses a sample of manufacturing companies on the Indonesia Stock Exchange for the period 20152017. The program used in analyzing data uses  SPSS  21 . This research found that tax avoidance has a positive influence on the cost of debt t test showing significance of 0.003 <0.05. Cost of Debt has a negative effect on firm value with a significance of 0,000 <0,05. Tax avoidance does not affect on firm value because of the significance of 0.052> 0.05. The cost of debt can mediate the effect of tax avoidance on firm value with a significance of 0.025 <0.05. The path analysis results is a direct effect of X on Y by 9,1%, direct effect of Y on Z by 15,84% and there is an indirect effect of X on Z through Y by  -12%.
Perancangan Sistem Electronic Voting untuk Pemilihan Ketua OSIS di SMAN 25 Garut Topan Setiawan
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.v4i1.129

Abstract

The development of increasingly modern technology has been widely used by humans in all aspects, be it education, defense, health, psychology, communication and so on. This is inseparable from the role of technology which makes human work easier, faster and more accurate. The election of the student council president is one of the activities that must be carried out by SMAN 25 Garut every year. Currently the method of selecting the student council president is carried out using conventional techniques, namely voting by punching ballots, then calculating the results of the recapitulation manually. This technique is in fact ineffective and inefficient because it requires a lot of resources. To answer these problems, an electronic voting (e-voting) system is proposed. E-voting is seen as being able to answer these problems because it can facilitate and speed up the voting process and vote counting so that the spent resources can be minimized. The e-voting system was built using the system development life cycle (SDLC). Which consists of identification, analysis, design, construction, testing, implementation. The testing phase was carried out by observing, interviewing, and studying literature. The results of the analysis were then analyzed, then designed using UML modeling. Meanwhile, the application program is designed using the CodeIgniter framework, the PHP programming language and the MySQL database. Based on the results of research and testing, it is concluded that the e-voting system is more effective in terms of implementation, and more efficient in terms of costs, personnel and implementing personnel.
PERENCANAAN ARSITEKTUR SISTEM INFORMASI BERBASIS CLOUD COMPUTING DENGAN MENGGUNAKAN METODE EAP (ENTERPRISE ARCHITECTURE PLANNING) (Studi Kasus: PT. Ma’soem) Muhamad Fahmi Nugraha
Jurnal Accounting Information System (AIMS) Vol. 3 No. 2 (2020)
Publisher : Universitas Ma'soem

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32627/aims.v3i2.103

Abstract

PT. Ma'soem is one of Pertamina fuel distributor in West Java, which has 33 retail outlets. The operations are run Pertamina fuel is sold directly to customers and supplying the fuel directly from the manufacturer Pertamina. PT. Ma'soem so far in implementing the business processes have not been using an information system that requires the Enterprise Architecture Planning for PT. Ma'soem. Enterprise architecture models used in this research is by using a model of Enterprise Architecture Planning (EAP). EAP is a process of defining the enterprise architecture, which focuses on data architecture, application and technology in support of business and plans to implement the architecture, where the EAP method, there are several stages ranging assessment of the Initialization of planning (Planning Initiation), Modeling Business (Business Modeling) Systems and Technology today (current Systems & Technology), Architecture Data (Data Architecture), Application Architecture (Applications Architecture), Architectural Technology (Technology Architecture), Plan of Implementation (Implementation Plans).The results of this analysis, information systems on PT. Ma'soem form a blueprint for enterprise architecture planning planing the cloud-based managed defines four core business processes, the data architecture resulted in 17 entities, 6 as well as the application for the technology architecture technology architecture resulted in the proposal.
Analisis Pengaruh Kecukupan Modal, Risiko Pasar dan Efisiensi Operasional terhadap Risiko Kredit Perbankan Luh Nadi
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.v4i1.109

Abstract

This study aims to examine The Effect Of Capital Adequacy, Market Risk, And Operational Efficiency On Bank Credit Risk. The Research Sample is 10 Conventional Commercial Banks Listed On The Indonesia Stock Exchange. The research variables were proxied by CAR, NIM, and BOPO for the independent variable and NPL for the dependent variable. This study uses quantitative data sourced from banking financial reports on the website of the financial services authority (OJK). The analysis technique uses panel data regression and testing using the software program Eviews (econometric Views) version 9. The results show that capital adequacy proxied by CAR and Operational Efficiency Proxied by BOPO have a significant positive effect on the variable risk of credit or non performing loan proxied by NPL, while market risk proxied by NIM has no effect on NPL.
Pengembangan Sistem Informasi Pelayanan Kependudukan di Kecamatan Cibeunying Kidul Nana Sujana; Nur Azizah; Hendriady de Keizer
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.v4i1.134

Abstract

Cibeunying Kidul District is a government agency that has implemented a computerized population data recording system in its work, such as at the time of applying for a KK and KTP, only some still use the manual method, namely when applying for incoming and outgoing moving letters. The process of recording data manually in a ledger provided directly by service officers. This of course makes time inefficient, because the data recording process takes a long time.The Population Service Information System Design Solution is quite effective and efficient in the process of recording data in the KK registration book, KTP, Transfer Letter and Letter of Moving Out. It is hoped that after implementing this solution service officers can undergo a fast, precise, and accurate community service process.
Sistem Pendukung Keputusan Penilaian Kinerja Helpdesk Data Management Di PT. Telkom Witel Bandung Menggunakan Metode TOPSIS Prasetya Adhytiatama Saputra; Hendra Gunawan
Jurnal Accounting Information System (AIMS) Vol. 3 No. 2 (2020)
Publisher : Universitas Ma'soem

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32627/aims.v3i2.110

Abstract

PT. Telkom adalah salah satu perusahaan yang memanfaatkan teknologi informasi dan internet secara bersamaan dengan sangat baik, bahkan perusahaan ini merupakan perusahaan terbesar yang bergerak di bidang telekomunikasi. Dalam menjalankan proses bisnisnya, PT. Telkom memanfaatkan teknologi informasi yang ada pada saat ini. Teknologi informasi yang dimanfaatkan nya antara lain; website dan internet. Akan tetapi, dalam kegiatan penilaian untuk karyawan masih belum menggunakan teknologi informasi apapun. Oleh karena itu, penulis mengambil tema penelitian berjudul “Sistem Pendukung Keputusan Penilaian Kinerja Helpdesk Data Management Di PT. Telkom Witel Bandung Menggunakan Metode TOPSIS”.TOPSIS adalah salah satu metode pengambilan keputusan multi kriteria yang pertama kali diperkenalkan oleh Yoon dan Hwang pada tahun 1981. TOPSIS menggunakan prinsip bahwa alternatif yang terpilih harus mempunyai jarak terdekat dari solusi ideal positif dan jarak terpanjang (terjauh) dari solusi ideal negatif dari sudut pandang geometris dengan menggunakan jarak Euclidean (jarak antara dua titik) untuk menentukan kedekatan relatif dari suatu alternatif.Hasil dari penulisan yang dilakukan oleh penulis menghasilkan sebuah sistem pendukung keputusan yang nantinya akan membantu pihak perusahaan dalam menentukan karyawan terbaik pada divisi helpdesk data management.
Perancangan Model Pembelajaran Harga Pokok Produksi Berbasis Spreadsheet untuk Meningkatkan Pemahaman Mahasiswa Dyah Puspitasari Sunaryo Putri; Niera Feblidiyanti
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.v4i1.114

Abstract

Cost of Goods Manufacture Calculation is an important comprehension in the Cost Accounting course, which is a scientific discipline that has dimensions not only theoretical but also applied that cannot be separated from technological developments. Computerized practical skills are important for students. This course is not only granted to students of the Faculty of Economics, but also several study programs in other faculties and one of them is the Industrial Engineering study program. Therefore, this spreadsheet-based learning model is designed to provide practical learning process so that the students understanding of the calculation of the cost of goods manufacture can be increase. Using experimental method, the posttest scores achieved by students who received the learning method material using the spreadsheet program was significantly different with students who did not receive the spreadsheet program material. The conclusion is that the learning model using a spreadsheet was able to effectively improve students' understanding of the material for calculating the cost of manufacture.

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