Garuda - Garba Rujukan Digital

Integrasi Heuristic Evaluation dan Cognitive Walkthrough sebagai Instrumen Penjaminan Mutu Desain User-Centered pada Sistem Informasi Jatmiko, Andriyan Rizki; Islama, Firnanda Achyunda Putra Al; Ismail, Muhammad
Jurnal Sistem Informasi Akuntansi Vol 7 No 1 (2026): : Periode Maret 2026
Publisher : LPPM Universitas Bina Sarana Informatika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31294/justian.v7i1.12380

User-centered design (UCD) has become essential in enterprise information system development. However, systematic and quantitatively validated usability assurance methods during the design phase remain underutilized. This study proposes and empirically validates a quantitative integration framework combining Heuristic Evaluation (HE) and Cognitive Walkthrough (CW) for enterprise usability assurance. A high-fidelity interactive enterprise dashboard prototype developed in Figma was evaluated by five expert reviewers using Nielsen’s ten heuristics and seven task-based walkthrough scenarios. After normalization and deduplication, the integrated approach identified 68 unique usability issues. HE contributed 42 issues, while CW identified 31 issues, with 39.7% overlapping findings. The proposed integration achieved a 61.9% coverage improvement compared to the best single method. Severity analysis revealed a Mean Severity Index of 2.24 and a Weighted Severity Score of 94 (HE) and 70 (CW), indicating moderate-to-high usability risk. Inter-rater reliability measured using Fleiss’ Kappa yielded κ = 0.78, demonstrating substantial agreement among evaluators. Additionally, the detection efficiency reached 2.47 issues per person-hour, supporting the framework’s practical feasibility. The findings demonstrate that the proposed integration framework enhances usability detection coverage, maintains high evaluation consistency, and provides a cost-effective approach for early-stage enterprise system design assurance.

Penerapan Metode EDAS dalam Sistem Pendukung Keputusan untuk Pemilihan Software Akuntansi Lady Agustin Fitriana; Badariatul Lailiah; Rabiatus Saadah; Rizka Dahlia
Jurnal Sistem Informasi Akuntansi Vol 7 No 1 (2026): : Periode Maret 2026
Publisher : LPPM Universitas Bina Sarana Informatika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31294/justian.v7i1.12522

Selecting appropriate accounting software is a significant challenge for organizations due to diverse functional attributes. Suboptimal choices can adversely affect operational efficiency and financial management quality. This study develops a Decision Support System (DSS) using the Evaluation Based on Distance from Average Solution (EDAS) method to determine the optimal software choice among five alternatives: Zahir, Accurate, Mekari Jurnal, SAP Business One, and Kledo. Data were collected via questionnaires from 30 respondents, including accounting practitioners and active users. The evaluation focused on five key criteria: software pricing, ease of use, feature completeness, system integration, and technical support. The EDAS method evaluated these alternatives by calculating their deviation from the average solution through Positive Distance from Average (PDA) and Negative Distance from Average (NDA), resulting in a final Appraisal Score for ranking. The results show that EDAS produces a clear, discriminative ranking. Zahir achieved the highest score (0.798), followed by Mekari Jurnal (0.779), SAP Business One (0.553), Kledo (0.500), and Accurate (0.444). These findings demonstrate that the EDAS approach effectively supports objective multi-criteria decision-making and possesses strong potential for implementation in digital-based recommendation systems for accounting software selection, ensuring businesses make data-driven, efficient choices.

Pengaruh Good Corporate Governance terhadap ROA dengan Ukuran Perusahaan sebagai Variabel Mediasi : (Studi Empiris pada Perusahaan Sektor Bahan Baku yang Terdaftar di BEI Periode 2019–2024) Minhad, Yulia; Suratman, Eddy; Giriati, Giriati
Jurnal Sistem Informasi Akuntansi Vol 7 No 1 (2026): : Periode Maret 2026
Publisher : LPPM Universitas Bina Sarana Informatika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31294/justian.v7i1.12402

Selecting appropriate accounting software is a significant challenge for organizations due to diverse functional attributes. Suboptimal choices can adversely affect operational efficiency and financial management quality. This study develops a Decision Support System (DSS) using the Evaluation Based on Distance from Average Solution (EDAS) method to determine the optimal software choice among five alternatives: Zahir, Accurate, Mekari Jurnal, SAP Business One, and Kledo. Data were collected via questionnaires from 30 respondents, including accounting practitioners and active users. The evaluation focused on five key criteria: software pricing, ease of use, feature completeness, system integration, and technical support. The EDAS method evaluated these alternatives by calculating their deviation from the average solution through Positive Distance from Average (PDA) and Negative Distance from Average (NDA), resulting in a final Appraisal Score for ranking. The results show that EDAS produces a clear, discriminative ranking. Zahir achieved the highest score (0.798), followed by Mekari Jurnal (0.779), SAP Business One (0.553), Kledo (0.500), and Accurate (0.444). These findings demonstrate that the EDAS approach effectively supports objective multi-criteria decision-making and possesses strong potential for implementation in digital-based recommendation systems for accounting software selection, ensuring businesses make data-driven, efficient choices.

Analisis Pengendalian Internal Persediaan Berbasis COSO dalam Mengendalikan Risiko Operasional (Studi Kasus PT Mestika Makmur Persada Jaya) Adelia, Intan; Nasution, Muhammad Lathief Ilhamy; Rahmani, Nur Ahmadi Bi
Jurnal Sistem Informasi Akuntansi Vol 7 No 1 (2026): : Periode Maret 2026
Publisher : LPPM Universitas Bina Sarana Informatika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31294/justian.v7i1.12574

This study aims to analyze the implementation of the internal control system for inventory at PT Mestika Makmur Persada Jaya based on the COSO framework and to examine its role in controlling operational risks. This study employs a qualitative descriptive approach using the case study method. Data were collected through interviews, observations, and documentation of informants involved in inventory management. Data analysis was conducted interactively through the stages of data reduction, data presentation, and drawing conclusions. To support the qualitative analysis, a percentage-based measurement was applied as a complementary tool to assess the effectiveness level of the internal control system. The results of the study indicate that all components of the COSO framework such as the control environment, risk assessment, control activities, information and communication, and monitoring have been effectively implemented, with an overall effectiveness of 93.33%. The internal control system effectively mitigates operational risks, including stock discrepancies, inventory damage, loss, and shipment errors. These findings demonstrate that a structured internal control system not only ensures reliable inventory information but also enhances operational efficiency. The study contributes both practically by providing recommendations to improve inventory management and academically by supporting the development of managerial accounting and internal audit practices.

Analisis Penerapan Sistem Informasi Akuntansi pada UMKM Berbasis SAK EMKM dalam Mendukung Efektivitas dan Efisiensi Operasional Rina Fitriani Fitriani; Aswin Dewanto Hadisumarto; Satria Satria; Ishak Husin; Marhakim Marhakim
Jurnal Sistem Informasi Akuntansi Vol 7 No 1 (2026): : Periode Maret 2026
Publisher : LPPM Universitas Bina Sarana Informatika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31294/justian.v7i1.12622

Digital transformation has shifted MSME operations toward online platforms, yet the integration of these activities into formal accounting systems remains a critical challenge. This study investigates the implementation of Accounting Information Systems (AIS) based on SAK EMKM standards within digital-based MSMEs to evaluate its impact on operational efficiency. Using a mixed-methods approach with a descriptive quantitative focus, data were gathered from 89 MSME owners under BPSDMP Kominfo Bandung through triangulation techniques, including surveys and interviews. The findings reveal that while over 95% of participants successfully utilize digital tools for marketing and payments, most have not integrated these transaction data into structured financial records. Current AIS implementation is predominantly limited to the operational phase rather than the accounting phase, resulting in financial reports that lack compliance with SAK EMKM. The study concludes that bridging the gap between digital adoption and standardized accounting is essential for enhancing business accountability. These results imply that MSMEs require specialized integration models to convert digital transaction data into reliable financial information for strategic decision-making in the competitive digital economy

Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name
Latifah

Contact Email
Latifah.lat@bsi.ac.id

Phone
+6281257878151

Journal Mail Official
Windi.wnr@bsi.ac.id

Editorial Address
Jl. Kramat Raya No.98, Kwitang, Kec. Senen, Kota Jakarta Pusat, DKI Jakarta 10450 Telepon: 021-21231170, ext. 704 / 705

Location
Kota adm. jakarta barat,

Dki jakarta

INDONESIA

Abstract

Abstract

Abstract

Abstract

Abstract

Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name Latifah

Contact Email Latifah.lat@bsi.ac.id

Phone +6281257878151

Journal Mail Official Windi.wnr@bsi.ac.id

Editorial Address Jl. Kramat Raya No.98, Kwitang, Kec. Senen, Kota Jakarta Pusat, DKI Jakarta 10450 Telepon: 021-21231170, ext. 704 / 705

Location Kota adm. jakarta barat, Dki jakarta INDONESIA

Abstract

Abstract

Abstract

Abstract

Abstract

Contact Name
Latifah

Contact Email
Latifah.lat@bsi.ac.id

Phone
+6281257878151

Journal Mail Official
Windi.wnr@bsi.ac.id

Editorial Address
Jl. Kramat Raya No.98, Kwitang, Kec. Senen, Kota Jakarta Pusat, DKI Jakarta 10450 Telepon: 021-21231170, ext. 704 / 705

Location
Kota adm. jakarta barat,

Dki jakarta

INDONESIA