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INDONESIA
JUSTIAN - Jurnal Sistem Informasi Akuntansi
Published by Universitas Bina Sarana Informatika
ISSN : -     EISSN : 27217523     DOI : https://doi.org/10.31294/justian.v2i01
Core Subject : Science,
Computer Science & IT
JUSTIAN: Jurnal Sistem Informasi Akuntansi merupakan jurnal yang berisi hasil pemikiran atau penelitian pada bidang sistem informasi akuntansi. Jurnal yang dikelola Program Studi Sistem Informasi Akuntansi Kampus Kota Pontianak, Fakultas Teknologi Informasi, Universitas Bina Sarana Informatika ini dipublikasikan secara online dengan menggunakan Open Journal System (OJS). Lingkup penelitian pada JUSTIAN: Jurnal Sistem Informasi Akuntansi, antara lain penerapan software akuntansi, rancang bangun sistem informasi akuntansi, dan aplikasi akuntansi berbasis android. Periode penerbitan JUSTIAN: Jurnal Sistem Informasi Akuntansi 2 (dua) kali dalam setahun, yaitu pada bulan Maret dan September. Dengan adanya JUSTIAN: Jurnal Sistem Informasi Akuntansi, maka diharapkan dapat menjadi wadah untuk menampung hasil pemikiran atau penelitian dari para peneliti, serta memberikan manfaat bagi masyarakat luas.
Arjuna Subject : Ilmu Komputer (semua kategori) - Sistem Informasi
Articles 114 Documents
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Penerapan Model Rapid Application Development Dalam Pembuatan Sistem Informasi Akuntansi Penjualan Dan Pembelian Berbasis Web Dharmawan, Weiskhy; Dharmawan, Weiskhy Steven
Jurnal Sistem Informasi Akuntansi Vol. 6 No. 1 (2025): Periode Maret 2025
Publisher : LPPM Universitas Bina Sarana Informatika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31294/justian.v6i1.8803

Abstract

The system currently used for residential sales and purchases relies mainly on paper media, which is then transcribed into Microsoft Excel. This practice affects the process and accuracy of report presentation. Therefore, this Final Project discusses the design and development of an accounting information system for residential sales and purchases using rapid application development as a software development model. This model includes business modeling, data modeling, process modeling, application creation, and testing. Data collection techniques include interviews, observations, and literature studies. The system provides facilities for two levels of users: admin and director. The admin can manage account data, land, houses, consumers, purchase transactions, land sales, house sales, expenses, and access reports on land inventory, house inventory, sales, purchases, and expenses. The director can manage user data, access reports on land inventory, house inventory, sales, purchases, expenses, general journals, ledgers, trial balances, income statements, and statements of changes in equity. The system is built using Hypertext Preprocessor (PHP) as the programming language, Laravel as the framework, and SQLYog as the database application. This application is expected to assist in managing sales and purchase transactions and generating reports according to needs.
Studi Literatur Manajemen Laba Di Indonesia (Periode Tahun 2015 – 2024) Yulia, Yulia; yulia
Jurnal Sistem Informasi Akuntansi Vol. 6 No. 1 (2025): Periode Maret 2025
Publisher : LPPM Universitas Bina Sarana Informatika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31294/justian.v6i1.8868

Abstract

This study aims to analyze the dynamics of earnings management practices in Indonesia during the period 2015–2024 by examining the internal and external factors that influence them and reviewing the relevance of the underlying theories. Based on the analysis of 100 selected academic articles, it was found that industrial sectors with high levels of earnings management practice risk include manufacturing, property and real estate, telecommunications and infrastructure, food and beverages, and banking. The non-cyclical consumption sector shows a relatively medium risk. The earnings management phenomenon is explained through the theoretical framework of Agency, Positive Accounting, and Signaling, which describes the existence of conflicts of interest, the selection of strategic accounting policies, and the use of earnings as a signal to the market. The results of this study emphasize the importance of strengthening corporate governance and technology-based monitoring systems to mitigate earnings management risks in the future.
Aplikasi Pengolahan Data Keuangan Berbasis Website Pada CV. Berkah Property Menggunakan Metode Pengembangan Waterfall Arizona, Nanda Diaz; Yulia, Yulia
Jurnal Sistem Informasi Akuntansi Vol. 6 No. 1 (2025): Periode Maret 2025
Publisher : LPPM Universitas Bina Sarana Informatika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31294/justian.v6i1.8978

Abstract

This CV. Berkah Property is a company that operates in the field of selling land plots. Inland plot purchase transactions, consumers can go directly to the office or contact the marketing department number listed on the CV brochure or social media. Berkah Property. After agreeing on the purchase, the admin will record the purchase and payment transaction in Microsoft Excel. This is certainly less effective because it can be accessed by many people. After all, there is no security for opening the document. For this reason, the author created a final assignment with the theme of creating an application entitled CV Financial Data Processing Application. Web-Based Property Blessings. The aim of making this application is to make it easier for users to process data and view the results of summary reports. This application is expected to be a solution for companies in processing financial data which initially used Microsoft Excel to become an application with a higher level of security and can make it easier for users to record financial reports
Desain Mockup Sistem Informasi Simpanan Pelajar (SIMPEL) dengan Pendekatan User-Centered Design syarif, muhamad
Jurnal Sistem Informasi Akuntansi Vol. 6 No. 1 (2025): Periode Maret 2025
Publisher : LPPM Universitas Bina Sarana Informatika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31294/justian.v6i1.9133

Abstract

Simpanan Pelajar (SIMPEL) program is designed to cultivate a saving habit among students from an early age. However, many schools still manage student savings manually, which is prone to data loss, recording errors, and lack of transparency for students and parents. This research aims to design a mockup for a web-based SIMPEL information system using the User-Centered Design (UCD) approach, ensuring the system aligns with user needs particularly students, parents, and school treasurers. The study adopts the ISO 9241-210:2010 UCD framework, involving stages such as user requirement analysis, low fidelity wireframe design, high-fidelity mockup development, usability feedback, and refinement. Data collection methods include questionnaires and interviews with stakeholders. The results revealed that users required real-time transaction records, transparent access, and a simple interface. The final mockup design features customized dashboards for each user role and supports efficient savings management. Usability testing yielded a score of 87.5%, indicating a very good level of usability and confirming that the interface is intuitive and aligned with user expectations. This study contributes to the development of digital financial literacy tools in educational environments and highlights the effectiveness of UCD in producing user-friendly financial systems for schools.
Rancang Bangun Sistem Informasi Pengarsipan Dokumen Di Kantor Camat Segedong Berbasis Web Santi, Santi; Murni, Sri; Handayani, Kartika; Erni, Erni; Rahayuningsih, Panny Agustia; Hasan, Fuad Nur
Jurnal Sistem Informasi Akuntansi Vol. 6 No. 1 (2025): Periode Maret 2025
Publisher : LPPM Universitas Bina Sarana Informatika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31294/justian.v6i1.9429

Abstract

In accordance with Pontianak District Regulation No. 7 of 2005, which formally established Segedong District, it was created by dividing Siantan District, which is now Jongkat District. Document archiving, including the recording of arriving and outgoing letters, is an integral part of the work of the Segedong Camat Office, a government agency in Segedong that provides services. The Segedong Sub-District Office has an issue with document archiving; specifically, they still use an agenda book to manually record incoming and outgoing letters. There is a risk of data corruption or loss while using the agenda book to record letters. The Segedong Sub-District Office is in need of an information system for web-based archiving. The research methodology involves conducting interviews and direct observations of the Segedong District Office's document filing system. In response to the challenges encountered by the Segedong District Office's staff in the process of document archiving, the author proposes the development of a web-based document archiving information system. Development of websites in PHP with the help of Xampp and MySQL. data pertaining to outgoing mail, index, reports on arriving mail, and reports on outgoing mail
Analisis Pengaruh Kualitas Harga dan Kualitas Pelayanan terhadap Kepuasaan Pelanggan (Studi Kasus Shopee) Rahmawati, Devi; Rahmawati, Devi Arina; Handayani, Popon
Jurnal Sistem Informasi Akuntansi Vol. 5 No. 1 (2024): Periode Maret 2024
Publisher : LPPM Universitas Bina Sarana Informatika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31294/justian.v5i1.2081

Abstract

Changes in communication technology that are very fast have brought extraordinary changes. Offline trading patterns are starting to shift to online business. It can be seen that in the shopee comments or reviews column there are still various complaints from customers indicating that customer satisfaction on the shopee side is still too low. Price is the first reason shopee customers buy the items they want. Service quality is also a consideration for shopee customers. Shopee must provide excellent and satisfying service to customers. With the aim of research to find out how much price quality and service quality affect customer satisfaction in shopee users. The data were processed in this study using an associative method with a quantitative approach. With the results of the calculation of the validity test each obtained a value of r count> r table at a significant value of 5% or 0.195. And the results of the reliability test each obtained a Cronbach's alpha value of 0.705, which was greater than the r table value of 0.195. The results of the classic assumption test, namely the normality test, multicollinearity test, and heteroscedasticity test each state that it is feasible to be used as a benchmark. The results of the t test on the price quality variable obtained a significant value of 0.055 <0.05, so partially there is a positive effect of price quality on customer satisfaction. The results of the f test on the price quality variable, service quality obtained a sig value of 0.000 <0.05, so simultaneously there is a positive influence on customer satisfaction. The results of r square show the value (r square) obtained from the study of 0.237. The r square results mean that 23.7% of the variation in customer satisfaction is influenced by the two variables, namely price quality and service quality. While the remaining 76.3% is influenced by other causes outside the model.
Analisis Rasio Keuangan Untuk Mengukur Kinerja Keuangan Pada Perusahaan Transportasi dan Logistik yang Terdaftar di Bursa Efek Indonesia Mutmainnah, Andi; Sahade, Sahade; Idrus, Mukhammad
Jurnal Sistem Informasi Akuntansi Vol. 5 No. 1 (2024): Periode Maret 2024
Publisher : LPPM Universitas Bina Sarana Informatika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31294/justian.v5i1.2430

Abstract

This study aims to analyze the financial performance of transportation and logistics companies listed on the Indonesia Stock Exchange for 2018-2021 as measured by the Financial Ratios of Liquidity, Solvency, and Profitability. The variable of this research is Financial Performance. The population of this study is all transportation and logistics companies listed on the Indonesia Stock Exchange (IDX) in 2018-2021, totaling 31 companies. At the same time, the sample in this study was 6 transportation and logistics companies listed on the Indonesia Stock Exchange (IDX) which were taken using the Purposive Sampling technique. Data collection was carried out using the documentation technique. The data analysis method used is qualitative, using financial ratio numbers. The results of this study indicate that Financial Performance as measured using (1) Liquidity ratios measured by the current ratio of the average company has increased, the highest and meets industry ratio standards is the company BIRD (242%). (2) Solvency ratio measured by debt to asset ratio on average has increased and decreased, the lowest and meets the industry ratio standard is BIRD company (22%). (3) Profitability ratio measured by net profit margin on average has increased and decreased, the highest and meets the industry ratio standard is BLTA company (30%).
Penerapan Zahir Accounting Dalam Pengolahan Data Keuangan PT. Aneka Tusma Azironia, Aghita; Amalia, Hilda; Puspita, Ari; Ade Fitria Lestari, Ade Fitria
Jurnal Sistem Informasi Akuntansi Vol. 5 No. 1 (2024): Periode Maret 2024
Publisher : LPPM Universitas Bina Sarana Informatika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31294/justian.v5i1.2949

Abstract

Pengolahan data keuangan yang efisien dan akurat merupakan faktor krusial dalam menjaga kestabilan keuangan perusahaan. PT Aneka Tusma, sebuah perusahaan yang menjual berbagai jenis produk aksesoris rumah dan furniture, menyadari pentingnya pengelolaan data keuangan yang baik untuk mendukung kegiatan operasional dan pengambilan keputusan yang tepat. Penelitian ini bertujuan untuk meneliti penggunaan Zahir Accounting Versi 6 sebagai alat bantu pengolahan data keuangan pada PT. Aneka Tusma yang saat ini proses akuntansinya masih manual. Zahir Accounting merupakan salah satu software akuntansi yang cukup populer di Indonesia, yang menyediakan berbagai fitur dan modul untuk membantu proses pencatatan, pelaporan, dan analisis keuangan.
Implementasi Zahir Accounting Versi 6.0 Pada Toko Karya Sejati Tasikmalaya Zakia, Ade Ucu Tri; Widiastuti, Lisda; Wasiyanti , Sri; Lisda
Jurnal Sistem Informasi Akuntansi Vol. 5 No. 1 (2024): Periode Maret 2024
Publisher : LPPM Universitas Bina Sarana Informatika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31294/justian.v5i1.3349

Abstract

Toko Karya Sejati (KS) is a trading company. Currently, there is no specific system or application in place, making the accounting data processing inefficient, as it is still recorded manually. This manual recording makes the data susceptible to damage or loss and requires a significant amount of time to generate reports. The objective of this research is to determine the operating system, design the system, analyze and test it, and perform accounting data processing. This study is beneficial in establishing accounting data processing at Toko Karya Sejati (KS). The research method employed is qualitative, involving interviews with KS business managers directly handling financial data processing issues, as well as direct observation of the existing system. The Zahir accounting system version 6.0 is proposed as a solution to the arising issues. With Zahir version 6.0, accounting data processing from transaction recording to financial report generation is much more accurate and efficient compared to manual systems.
Rancang Bangun Sistem Informasi Pembelian Dan Penjualan Pakaian Pada Toko Al-Gaza Busana Pontianak Berbasis Web Diaz Arizona, Nanda; Iqbal, Muhammad; Sony Maulana, Muhammad; Nurdiani, Siti; Rifani Ihsan, Muhammad Ifan
Jurnal Sistem Informasi Akuntansi Vol. 5 No. 1 (2024): Periode Maret 2024
Publisher : LPPM Universitas Bina Sarana Informatika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31294/justian.v5i1.3823

Abstract

Al-Gaza Busana Store Pontianak is a trading store that sells various clothes ranging from children to adults. The case reviewed in this Final Project is the recording of clothing purchases and sales. Each recording of clothing sales transactions at Al-Gaza Busana Store is still done in a simple way that is recorded in the journal and recording every day and then recorded every once a month. As for the recording of clothing purchases there is no book keeping, just a note of every purchase transaction kept by the shop owner. By looking at the above problem, it is necessary to purchase and sale application at Al-Gaza Busana Store Pontianak that manages data of clothing, clothing data, agent data, admin data, entrant data, purchase transaction, retail sale transaction, wholesale sale transaction. For outputs generated from this application include purchase reports, retail sales reports, and wholesale sales reports. With the application of purchase and sale of clothing processed by the admin, is expected to facilitate in managing the recording of the purchase and sale of clothing more effectively and efficiently.

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