Akasia: Artikel Ilmiah Sistem Informasi Akuntansi
Artikel Ilmiah Sistem Informasi Akuntansi (AKASIA) Jurnal yang menyajikan tulisan ilmiah hasil dari pemikiran dan penelitian perkembangan terkini. AKASIA diterbitkan oleh Program Studi Sistem Informasi Akuntansi Fakultas Teknik dan Informatika Universitas Bina Sarana Informatika yang merupakan jurnal peer review dan open access. Penerbitan jurnal AKASIA dimulai pada tahun 2021 dengan nomor ISSN (Elektronik): 2797 - 7277. Jurnal AKASIA di publikasikan secara Nasional dengan menggunakan Open Journal System (OJS). Periode Penerbitan: Dua (2) kali dalam setahun yaitu pada bulan April dan Oktober. AKASIA mengundang para peneliti, praktisi, Dosen dan Mahasiswa untuk berbagi pengetahuan dan memajukan ilmu khususnya di bidang Sistem Informasi Akuntansi. Redaksi menerima naskah berupa artikel ilmiah hasil penelitian dalam bidang: Sistem Informasi Akuntansi, Implementasi Software Akuntansi dan Analisa Laporan Keuangan.
Articles
73 Documents
<![CDATA[Pengaruh Profitabilitas Dan Struktur Modal Terhadap Nilai Perusahaan Manufaktur Terdaftar Di Bursa Efek Indonesia ]]>
<![CDATA[Dian Indah Sari]]>;
<![CDATA[Slamet Marsoyo]]>
<![CDATA[ Akasia: Artikel Ilmiah Sistem Informasi Akuntansi Vol 2 No 2 (2022): Artikel Ilmiah Sistem Informasi Akuntansi (AKASIA) - Oktober 2022 ]]>
Publisher : <![CDATA[LPPM Universitas Bina Sarana Informatika ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.31294/akasia.v2i2.1440
<![CDATA[Abstract This study aims to determine the effect of profitability and capital structure on firm value. This research is a quantitative descriptive research. This study obtained data through library studies sourced from literature studies, books, journals related to the research title. This research was obtained from data on manufacturing companies listed on the Indonesia Stock Exchange in 2017-2020. Data analysis techniques in this study with multiple linear regression analysis include the T test, F test and the coefficient of determination test. The conclusions obtained based on the results of the above discussion include (1) Profitability partially has a positive and significant influence on firm value. (2) Capital structure partially positive and significant effect on firm value. (3) Profitability and capital structure simultaneously have a significant and positive effect on firm value. Keywords: Profitability, Capital Structure, Firm Value]]>
<![CDATA[Pemanfaatan Teknologi Informasi Dalam Pengelolaan Keuangan UMKM ]]>
<![CDATA[Amelia Hanna Dana Musdalifah]]>;
<![CDATA[Susan Rachmawati]]>
<![CDATA[ Akasia: Artikel Ilmiah Sistem Informasi Akuntansi Vol 2 No 2 (2022): Artikel Ilmiah Sistem Informasi Akuntansi (AKASIA) - Oktober 2022 ]]>
Publisher : <![CDATA[LPPM Universitas Bina Sarana Informatika ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.31294/akasia.v2i2.1463
<![CDATA[Abstract - Financial statements are one of the tools that can be used to see the company's performance from one period to another. For this reason, good and correct records are needed and in accordance with generally accepted standards. Zahir accounting is one of the accounting applications that can be used in compiling financial reports more easily and quickly, this is because the language used is Indonesian and the sequence is not much different in preparing financial statements manually. In addition, the advantages of zahir accounting can produce analysis of financial statements and the existence of information that explains the meaning of the numbers contained in the analysis of the resulting financial reports. The research method used is qualitative while the data collection used is interviews, literature studies and literature studies. The results obtained from the research are that UMKMBakmi Kemayoran 21 can compile financial reports more easily, quickly, effectively, efficiently and obtain financial statement analysis to read the company's ability to pay short-term debt, solvency to find out whether it is able to pay off short-term debt with assets that owned while profitability is the company's ability to generate profits. Keywords: Financial Statement Analysis, UMKM]]>
<![CDATA[Pengaruh CSR, Profitabilitas dan Kebijakan Deviden Terhadap Nilai Perusahaan BUMN Terdaftar di BEI ]]>
<![CDATA[Slamet Maryoso]]>;
<![CDATA[Dian Indah Sari]]>
<![CDATA[ Akasia: Artikel Ilmiah Sistem Informasi Akuntansi Vol 3 No 1 (2023): Artikel Ilmiah Sistem Informasi Akuntansi (AKASIA) - April 2023 ]]>
Publisher : <![CDATA[LPPM Universitas Bina Sarana Informatika ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.31294/akasia.v3i1.1790
<![CDATA[Abstract This study aims to determine the effect of Corporate Social Responsibility, profitability, dividend policy on the value of BUMN companies listed on the Indonesia Stock Exchange for the 2017-2020 period. quantitative descriptive as this type of research. The data collection method is literature study where data is obtained from journals, books and literature related to the research title. This study uses the Classical Assumption Test as a data analysis technique. The conclusions in this study include: 1. Corporate Social Responsibility has a significant effect on the value of BUMN companies listed on the IDX for the 2017-2020 period. 2. Profitability has a significant influence on company value in state-owned companies listed on the IDX for the 2017-2020 period. 3. The dividend policy does not have a positive and significant impact on the value of BUMN companies listed on the IDX for the 2017-2020 period. 4. Corporate Social Responsibility, profitability and dividend policy together have a significant influence on the value of BUMN companies listed on the IDX for the 2017-2020 period.]]>
<![CDATA[Implementasi Zahir Accounting Pada Usaha Dagang Elektronik Bandung ]]>
<![CDATA[Rahayu Ningsih]]>;
<![CDATA[Shavira Dessy Ramadhina]]>
<![CDATA[ Akasia: Artikel Ilmiah Sistem Informasi Akuntansi Vol 3 No 1 (2023): Artikel Ilmiah Sistem Informasi Akuntansi (AKASIA) - April 2023 ]]>
Publisher : <![CDATA[LPPM Universitas Bina Sarana Informatika ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.31294/akasia.v3i1.1818
<![CDATA[Sistem Informasi Akuntansi sangat diperlukan oleh sebuah perusahaan yang bergerak di bidang apapun karena mengandung sebuah proses untuk melaporkan kondisi keuangan perusahaan secara akurat dan benar untuk semua pihak yang membutuhkan. Usaha dagang yang bergerak di bidang penjualan alat elektronik sangat membutuhkan suatu program aplikasi keuangan. Untuk itu penulis mencoba membuat penelitian mengenai Pengolahan Data Keuangan Menggunakan Zahir Accounting Versi 6.0 Pada Usaha Dagang Elektronik Bandung proses pencatatan keuangan pada Usaha Dagang Elektronik ini masih menggunakan Buku Besar dan Aplikasi Penghitung microsoft excel, sehingga membuat laporan keuangan yang dihasilkan menjadi tidak tersusun rapi dan sering mengakibatkan kesalahan dalam penginputan nominal pada pembuatan laporan keuangan. Maka penulis bermaksud untuk menerapkan program pengolahan data keuangan yang terkomputerisasi menggunakan software Zahir Accounting Versi 6.0. Sistem ini akan memudahkan Perusahaan dalam melakukan pencatatan, pemeriksaan data, dan pengolahan laporan keuangan. Dan dengan menggunakan sistem ini juga dapat membantu pengolahan data transaksi dan keuangan menjadi lebih efektif dan efisien dan meminimalkan kesalahan dalam penginputan nominal dari transaksinya.]]>
<![CDATA[Profesi Akuntan di Era Society 5.0 ]]>
<![CDATA[Miranti Handayani]]>
<![CDATA[ Akasia: Artikel Ilmiah Sistem Informasi Akuntansi Vol 3 No 1 (2023): Artikel Ilmiah Sistem Informasi Akuntansi (AKASIA) - April 2023 ]]>
Publisher : <![CDATA[LPPM Universitas Bina Sarana Informatika ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.31294/akasia.v3i1.1873
<![CDATA[After the Covid - 19 pandemic, there was a change in the behavior of all humans in the use of technology in every activity, including in the accounting sector. This is known as the Society 5.0 era, where smart robots and machines now take on the role of accountants. The purpose of this study is to find out how the accounting profession deals with digital accounting in the Society 5.0 era. The research method used is a qualitative approach with data collection methods, literature studies and literature studies. The results of this study indicate that the role of the accounting profession has shifted from the era before Society 5.0. But this will not result in the disappearance of the accounting profession in the future. Therefore, an accountant is required to have skills in technology in order to survive in the era of Society 5.0 and the next era]]>
<![CDATA[Pengungkapan Laporan Keuangan di Jakarta Islamic Index ]]>
<![CDATA[Yohanna Thresia Nainggolan]]>
<![CDATA[ Akasia: Artikel Ilmiah Sistem Informasi Akuntansi Vol 3 No 1 (2023): Artikel Ilmiah Sistem Informasi Akuntansi (AKASIA) - April 2023 ]]>
Publisher : <![CDATA[LPPM Universitas Bina Sarana Informatika ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.31294/akasia.v3i1.1897
<![CDATA[In this modern economic era, there are industries that do not practice transparent disclosure of financial information. The purpose of this study was to determine the effect of profitability and liquidity on financial statement disclosures in the Jakarta Islamic Index. The population in this study is 48 companies at JII in the 2018–2021 period. The sample size was determined using a purposive sampling method based on certain criteria, consisting of 12 companies for a 4-year study (2018–2021). The data collected is (n) = 4 x 12 = 48. The coefficient of determination is 0.423, which means that the ability of the independent variable to explain the dependent variable is 42.3% and the remaining 57.7% is influenced by other factors not included in the regression model. Based on the results of the F test regression analysis, it shows that profitability (ROA) and liquidity (CR) simultaneously affect financial statement disclosure. Based on the results of the t-test regression analysis, it shows that profitability (ROA) has a negative and significant effect and liquidity (CR) has no significant effect on financial statement disclosure. Keywords: Disclosure of Financial Statements, Profitability, and Liquidity]]>
<![CDATA[Implementasi Data Akuntansi Dengan Aplikasi Zahir Accounting Versi 6.0 Pada PT. Perkasa Adi Daya Indonesia Jakarta Pusat ]]>
<![CDATA[Desty Anggraeni]]>;
<![CDATA[Elin Panca Saputra]]>;
<![CDATA[Aryo Tunjung Kusomo]]>;
<![CDATA[Andi Saryoko]]>
<![CDATA[ Akasia: Artikel Ilmiah Sistem Informasi Akuntansi Vol 3 No 1 (2023): Artikel Ilmiah Sistem Informasi Akuntansi (AKASIA) - April 2023 ]]>
Publisher : <![CDATA[LPPM Universitas Bina Sarana Informatika ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.31294/akasia.v3i1.1898
<![CDATA[The development of information technology in the world makes a situation of intense competition in the business world so that it requires every company to run its business more effectively. In the era of increasingly rapid technological developments, all fields of activity are computerized, one of which is accounting. PT Aldimana Solusi Teknologi is a company engaged in the trading of goods and services. This company is a new company so that in managing its financial data it still uses a manual system and has not used an accounting application, so that in terms of accounting records until the preparation of financial reports, errors in recording often occur, less the accuracy of the reports that have been made and takes a long time in the process of searching for the required data. The use of Online-Based Accurate Accounting is the right solution to solve problems that occur within the company. The use of Accurate Accounting helps record transactions more easily and efficiently so as to produce financial reports more quickly, precisely and accurately. It is expected that the use of this Accounting Software can facilitate companies in managing financial data so as to support company activities.]]>
<![CDATA[Implementasi Metode Scrum Pada Aplikasi Penjualan Peta Dan Buku (Studi Kasus Pada CV Ubo Rampe Palwoko) ]]>
<![CDATA[Fajar Agustini]]>
<![CDATA[ Akasia: Artikel Ilmiah Sistem Informasi Akuntansi Vol 3 No 1 (2023): Artikel Ilmiah Sistem Informasi Akuntansi (AKASIA) - April 2023 ]]>
Publisher : <![CDATA[LPPM Universitas Bina Sarana Informatika ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.31294/akasia.v3i1.1900
<![CDATA[The Scrum method is a methodology included in agile software development. Scrum is considered to be able to produce good quality software in accordance with the wishes of users, can be used in large and small projects, and is easy to adopt changes. The stages of scrum activity include product backlog, sprint backlog, daily scrum, sprint review, and sprint retrospective. Roles in Scrum include product owner, scrum master, and development team. Scrum has structured and iterative stages, so that if the product in the first sprint does not meet the needs, then in the next sprint a system can be developed according to the user's evaluation. The results obtained in the sales accounting information system using the scrum method are proven to be able to overcome product promotions, sales data processing, produce reports that are more accurate and have fewer errors]]>
<![CDATA[Aplikasi Pengenalan Huruf Hijaiyah Berbasis Android ]]>
<![CDATA[Mahmud Safudin]]>;
<![CDATA[Eko Yulianto]]>;
<![CDATA[Riswandi Ishak]]>
<![CDATA[ Akasia: Artikel Ilmiah Sistem Informasi Akuntansi Vol 3 No 1 (2023): Artikel Ilmiah Sistem Informasi Akuntansi (AKASIA) - April 2023 ]]>
Publisher : <![CDATA[LPPM Universitas Bina Sarana Informatika ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.31294/akasia.v3i1.1915
<![CDATA[Pengenalan dan penguasaan huruf hijaiyah yang merupakan dasar untuk membaca dan mempelajari Kitab Suci Al Quran sejak dini sangatlah penting, karena jika pada saat membaca huruf hijaiyah sudah terbiasa dengan kata-kata yang salah maka akan dapat menimbulkan arti yang berbeda sehingga kita dituntun untuk membaca secara baik dan benar. Metode dalam belajar huruf hijaiyah biasanya diberikan oleh Guru ngaji secara tradisional (konvensional) atau orang sering menyebutnya metode turutan. Dengan metode seperti ini anak cenderung pasif dalam menerima pelajaran mengajinya, karena guru ngaji menerangkan anak dalam membaca huruf hijaiyah secara lisan, tulisan dan Bahasa tubuh. Media Pembelajaran untuk mempelajari huruf hijaiyah sendiri dianggap masih kurang interaktif selain itu minat membaca bukusemakin menghilang dengan adanya mobile smartphone android. Maka, media pembelajaran huruf hijaiyah akan dirancang menjadi aplikasi mobile android yang akan memuat konten gambar dan audio sehingga mempermudah dalam mempelajari huruf hijaiyah dan membuat menjadi lebih interaktif. Model yang digunakan dalam perancangan aplikasi android tentang huruf hijaiyah adalah model pengembangan waterfall. Model waterfall menyediakan pendekatan alur hidup perangkat lunak secara sekuensial atau terurut. Tujuan pembuatan aplikasi ini adalah untukmeyediakan media pembelajaran yang interaktif dan menyenangkan agar anak tidak mudah bosan untuk belajar mengenal huruf hijaiyah sekaligus untuk memanfaatkan teknologi yang sekarang serba modern apalagi dimasa pandemi ini.]]>
<![CDATA[Penerapan Zahir Accounting Versi 5.1 Pada Distributor Air Galon ]]>
<![CDATA[Dimas Hogie Sei Naga]]>;
<![CDATA[Sulistiyah Sulistiyah]]>
<![CDATA[ Akasia: Artikel Ilmiah Sistem Informasi Akuntansi Vol 3 No 1 (2023): Artikel Ilmiah Sistem Informasi Akuntansi (AKASIA) - April 2023 ]]>
Publisher : <![CDATA[LPPM Universitas Bina Sarana Informatika ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.31294/akasia.v3i1.1916
<![CDATA[In today's technological era where technological developments are increasingly sophisticated and fast to make it easier for humans to carry out work with all activities, data can be analyzed for company development. Computers can process all types of data, one of which is accounting data. For companies in the gallon water distributor sector, it is very important that all accounting transactions are recorded using computer technology. For this reason, the author tries to apply the recording of accounting transactions using Zahir Accounting Software Version 5.1. Many companies in the gallon water distributor sector do not record their financial transactions in a computerized manner, which means that the recording of financial transactions is still manual. Recording manually makes it possible for transactions to be inaccurate and requires a lengthy process to analyze financial statements. Application of accounting software using Zahir Accounting Version 5.1 is a solution for all financial transactions recorded in a computerized manner. A computerized system certainly makes all accounting transactions more accurate and more efficient in displaying financial reports.]]>
