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INDONESIA
J-AKSI : JURNAL AKUNTANSI DAN SISTEM INFORMASI
Published by Universitas Majalengka
ISSN : 2721060X     EISSN : 27455343     DOI : https://doi.org/10.31949/j-aksi.v3i1.2137
Core Subject : Economy, Humanities, Science, Social,
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences
Jurnal Akuntansi dan Sistem Informasi (J-AKSI) diterbitkan oleh Program Studi Akuntansi Fakultas Ekonomika dan Bisnis Universitas Majalengka secara berkala (setiap enam bulan) dengan edisi terbit bulan Februari dan Agustus. Tujuan jurnal ini adalah untuk mempublikasikan hasil riset Akuntansi dan Sistem Informasi di Indonesia. Topik Jurnal Akuntansi dan Sistem Informasi berkaitan dengan aspek apapun dari akuntansi meliputi topik-topik sebagai berikut : Akuntansi Keuangan dan Pasar Modal, Akuntansi Sektor Publik, Akuntansi Syariah, Akuntansi Pajak, Auditing, Sistem Informasi Akuntansi, Akuntansi Keprilakuan dan Akuntansi Manajemen. Penentuan artikel dimuat melalui proses blind review oleh Reviewers dengan mempertimbangkan relevansi artikel terhadap pengembangan ilmu profesi akuntansi. 
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 184 Documents
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PENGARUH TRANSAKSI ONLINE (E-COMMERCE), MODAL TERHADAP PENDAPATAN UMKM DI KECAMATAN BATANG KUIS Dalimunthe, Hasbiana
JURNAL AKUNTANSI DAN SISTEM INFORMASI Vol 6 No 2 (2025): Edisi Juni 2025
Publisher : Program Studi Akuntansi Fakultas Ekonomika dan Bisnis Universitas Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31949/j-aksi.v6i2.14088

Abstract

To develop a business, of course, income is needed that is equivalent to the capital that has been spent on the business. Therefore, to get the same income as the capital, you must pay attention to what can affect income, such as the transaction model and how much capital is spent. If you look at the data that has been studied, this data has reflected the existence of income that has fluctuated, but is inversely proportional to the increasing number of MSME business actors in the Batang Kuis area. This can be caused by several factors, one of which is the COVID-19 pandemic in 2022. This study aims to determine the effect of Online Transactions and capital on MSMEs in Batang Kuis District. This study uses a purposive sampling method which is calculated using the Slovin formula, namely 99.83 MSMEs rounded up to 100 MSMEs. There are 11 villages that are the population in this study, which use quantitative descriptive data types and use primary data sources taken using questionnaires and interviews. The results of this study indicate that online transactions), capital have a positive and significant effect on MSME income in Batang Kuis District.
EVALUATION OF THE EFFECTIVENESS OF SRIKANDI APPLICATION IMPLEMENTATION IN ARCHIVE MANAGEMENT AT THE JAMBI PROVINCE PUPR OFFICE USING THE DELONE AND MCLEAN MODEL APPROACH Tumanggor, Tambatua; Dedy Setiawan; Yolla Noverina
JURNAL AKUNTANSI DAN SISTEM INFORMASI Vol 6 No 2 (2025): Edisi Juni 2025
Publisher : Program Studi Akuntansi Fakultas Ekonomika dan Bisnis Universitas Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31949/j-aksi.v6i2.14260

Abstract

The success of the SRIKANDI application in archive management within the Department of Public Works and Spatial Planning (PUPR) of Jambi province is examined in this study using the DeLone and McLean Information System Success Model. Effective archive management is necessary to support organizational effectiveness, particularly in government organizations that handle substantial amounts of documents and records. Using digital technologies like SRIKANDI is expected to increase the efficacy, accuracy, and accountability of archive management as technology advances. The six key components of the DeLone and McLean model (system quality, information quality, service quality, utilization, user satisfaction, and net benefits) were chosen because they provide a detailed framework for evaluating the efficacy of information systems. Employees of the Jambi Province PUPR Office who have used the SRIKANDI application were given questionnaires to complete in order to gather data for this study, which takes a quantitative approach utilizing a survey method. The study's findings should give a comprehensive picture of how the SRIKANDI program helps with better archive management and point out areas that need improvement. In order to enable more contemporary, effective, and efficient archive governance, the Jambi Province PUPR Office will use the results as strategic input to enhance the quality of information services and optimize the use of the SRIKANDI application.
PENERAPAN DEEP LEARNING BERBASIS CNN UNTUK MEMPREDIKSI PERILAKU PENGHINDARAN PAJAK WAJIB PAJAK BADAN Mohamad Fahmi Yusuf; Bayu Malikhul Askhar; Rita Nataliawati; Qosim
JURNAL AKUNTANSI DAN SISTEM INFORMASI Vol 6 No 2 (2025): Edisi Juni 2025
Publisher : Program Studi Akuntansi Fakultas Ekonomika dan Bisnis Universitas Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31949/j-aksi.v6i2.14350

Abstract

Tax evasion by Corporate Taxpayers is a significant challenge for state revenue. This study aims to develop a tax evasion behavior prediction system using a deep learning approach based on Convolutional Neural Network (CNN). The objects of this study were 50 Corporate Taxpayers registered in Lamongan Regency during the period 2021 to 2024. The data used are secondary data from the manufacturing, trade and service sectors which include financial indicators such as Effective Tax Rate (ETR), total assets and reporting compliance. The data is then labeled into two categories, namely "risky" and "not risky" to train the CNN model. The test results show that the developed model is able to classify tax evasion behavior with an average accuracy of 84.29%. The indicators "Total Assets and Liabilities" and "Reporting Compliance" are the predictors with the highest accuracy, respectively at 86.00% and 85.71%. This study concludes that the CNN model is proven to be effective and relevant for use as a decision support system for tax authorities in detecting potential tax avoidance earlier and more efficiently.
PENGARUH PEMAHAMAN AKUNTANSI, PENERAPAN STANDAR AKUNTANSI KEUANGAN DAN SISTEM PENGENDALIAN INTERN TERHADAP KUALITAS LAPORAN KEUANGAN PADA PT. INDOMARCO ADI PRIMA BENGKULU Jati, Rio Linggar; Helmi, Helmi Herawati; Iwin, Iwin Arnova
JURNAL AKUNTANSI DAN SISTEM INFORMASI Vol 6 No 2 (2025): Edisi Juni 2025
Publisher : Program Studi Akuntansi Fakultas Ekonomika dan Bisnis Universitas Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31949/j-aksi.v6i2.14506

Abstract

The purpose of this research is to enhance public knowledge about accounting, financial accounting regulations, and how Codexda quality of financial reports is influenced by the internal control system. PT Indomarco Adi Prima in Bengkulu is the object of the research. This study uses a quantitative approach. 51 employees of PT Indomarco Adi Prima located in Bengkulu were asked to fill out a survey. Then, the collected data were analyzed using multiple linear regression. This was done using version 26 of the SPSS program. The results of this study indicate that three factors (X1) affect the quality of financial statements: accounting knowledge (X1), application of accounting principles (X2), and internal control systems (X3). These three components are interrelated, and the adjusted R2 value of 0.247 indicates that they contribute 24.7% to the change in the quality of financial statements. Therefore, researchers are advised to consider other factors that may influence the quality of PT Indomarco Adi Prima Bengkulu's financial statements, such as employee performance and information technology.

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