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Jurnal Accounting Information System (AIMS)
Published by Universitas Masoem
ISSN : 26157381     EISSN : 26217279     DOI : 10.32627
Core Subject : Economy, Science, Education,
Computer Science & IT Economics, Econometrics & Finance Education Other
Jurnal Accounting Information System (AIMS) is a scientific journal published by the Accounting Information Systems Study Program, Masoem University, Bandung. This journal is a forum for publication of scientific works in the form of writings by academics, researchers and practitioners on pure and applied research in the field of accounting and accounting information systems and information systems. AIMS is published twice a year, namely in March and September. This journal has been accredited by SINTA 5.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 8 Documents
 1 
Search results for , issue "Vol. 7 No. 2 (2024)" : 8 Documents clear
Pengaruh ROA, NPM, EPS dan DER terhadap Harga Saham Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Lestari Slamet, Nabillah Santi Dewi; Rakhman, Arif
Jurnal Accounting Information System (AIMS) Vol. 7 No. 2 (2024)
Publisher : Ma'soem University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32627/aims.v7i2.990

Abstract

An investor must examine the companies they are investing in in order to ensure that profits are achieved as expected. There are various approaches that can be taken, and one of them is to analyze financial development through the identification of key financial ratios. The purpose of this study was to examine the effect of Return On Assets, Net Profit Margin, Earning per Share, and Debt to Equity Ratio on Stock Price. Data analysis using multiple linear regression analysis was carried out using the help of SPSS version 26 software. This research was conducted on companies included in the banking sub-sector and listed on the Indonesia Stock Exchange during the 2019 to 2022 timeframe. The number of samples is 116 data that meet the research criteria (purposive sampling). The results of the analysis show that partial, only Earning per Share (EPS) has a significant effect on stock prices. However, overall the independent variables show a simultaneous significant effect on stock prices.
Analisis Pengaruh ROA, ROE dan DER terhadap Harga Saham Sektor Keuangan yang Terdaftar di Bursa Efek Indonesia Nengsih, Titin Agustin; Sartika, Yusi; Romeo, M.Yusuf
Jurnal Accounting Information System (AIMS) Vol. 7 No. 2 (2024)
Publisher : Ma'soem University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32627/aims.v7i2.1006

Abstract

The purpose of this study is to find out the extent of the influence of ROA, ROE, DER on the stock price of financial companies on the IDX for the 2021-2023 period. This application uses quantitative delinquency with descriptive and causal statistics, with the type of data that is included from the report of the leisure company registered in BEI. The data analysis technique used in this pelnellitian is linear relgrelation analysis. The results of the analysis show that Return on Assets (ROA), Return on Equity (ROE), and Debt to Equity Ratio (DER) have a significant effect on the stock prices of financial companies listed on the Indonesia Stock Exchange (IDX) in 2021-2023. ROA and ROE show a positive relationship with stock prices, meaning that the efficiency of asset use and returns to shareholders contribute to the increase in stock prices. On the other hand, DER has a negative correlation with stock prices, suggesting that increased leverage of companies tends to lower the stock market value due to higher financial risks. The panel data regression models, both Fixed Effects (FE) and Random Effects (RE), show consistency in the finding that company profitability measured through ROA and ROE increases the stock price, while high leverage measured through DER decreases the stock price. The Chow and Hausman tests also support that the FE model is better suited to analyze this data, suggesting significant structural differences between companies.
Analisis Kinerja Keuangan Bank Syariah Indonesia dengan Menggunakan Rasio Profitabilitas Tahun 2020-2022 Pramayuda, Agung
Jurnal Accounting Information System (AIMS) Vol. 7 No. 2 (2024)
Publisher : Ma'soem University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32627/aims.v7i2.1044

Abstract

Islamic banking continues to grow and has become an important part of the financial system in various countries. Along with this growth, there are efforts to continue to improve regulations and standards to ensure compliance with sharia principles. The purpose of this study is to analyze financial performance and determine the category of the company's financial performance using the profitability ratio at Bank Syariah Indonesia for the period 2020-2022. In the profitability ratio in question, the author uses the Return On Asset (ROA) and Return On Equity (ROE) ratios. The type of data used in this study is secondary data sourced from financial report data obtained from the Bank Syariah Indonesia website. The data analysis method used is descriptive analysis with a qualitative approach. The results of the analysis of the financial performance of Bank Syariah Indonesia using the Profitability Ratio, namely ROA, and ROE, show positive values ??with a very good financial performance category.
Perancangan Manajemen Proyek Sistem Informasi Pengarsipan Surat Berbasis Website di Desa Katapang Nugraha, Muhamad Fahmi; Hakim, Daffa Fauzul; Budiman, Tedi; Tryana, Anjas
Jurnal Accounting Information System (AIMS) Vol. 7 No. 2 (2024)
Publisher : Ma'soem University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32627/aims.v7i2.1076

Abstract

As the volume of data generated by various entities continues to grow, the challenges in managing and searching for data become increasingly complex, including in document and letter management within organizations. Desa Katapang, located in Katapang District, Bandung Regency, faces challenges in managing administrative letters and documents manually, which increases the risk of data loss and inaccuracies. To address this issue, a web-based letter archiving information system was developed to enhance efficiency, productivity, and document management security. This system enables digital storage, reducing the dependency on physical archives, and allows for fast and accurate document retrieval. In developing this system, the waterfall methodology was employed, covering stages such as needs analysis, system design, implementation, and testing. Additionally, project management was applied through the Work Breakdown Structure (WBS), Critical Path Method (CPM), and Program Evaluation and Review Technique (PERT) approaches to ensure the project is completed on time and within budget. The results of the study show that this project is feasible to implement, with an ROI (Return on Investment) of 1.4 and an IRR (Internal Rate of Return) of 41%. With this system, Desa Katapang can improve services to the community, optimize document management processes, and reduce the risks associated with manual archiving.
QRIS dalam Meningkatkan Kinerja Sistem Informasi Penerimaan Kas dan Dampaknya terhadap Rekonsiliasi Kas di Indonesia Suyatna, Nano
Jurnal Accounting Information System (AIMS) Vol. 7 No. 2 (2024)
Publisher : Ma'soem University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32627/aims.v7i2.1078

Abstract

QRIS (Quick Response Code Indonesian Standard) has become the national standard in digital payment transactions in Indonesia, offering convenience and efficiency in cash receipt processing. This system not only facilitates the transaction process for consumers but also has a significant impact on cash receipt information systems and cash reconciliation processes. A descriptive qualitative approach was used in this research to analyze the integration of QRIS with cash receipt information systems and its impact on the cash reconciliation process. Data were collected through literature reviews, interviews with financial practitioners, and transaction data analysis generated from the use of QRIS. The results of the research indicate that the use of QRIS significantly improves the performance of cash receipt information systems. QRIS allows transaction data to be sent simultaneously to the QRIS owner's bank and the cash receipt information system. This integration ensures that transaction data is recorded in real-time, which reduces errors in recording and accelerates the cash reconciliation process. The cash receipt process becomes more structured and transparent, while cash reconciliation is carried out more efficiently and accurately.
Perancangan Sistem Informasi Pembelajaran Online Berbasis Website di MA Al Barokah Malangbong Garut Furqon, Muhamad; Rohmanto, Ricky
Jurnal Accounting Information System (AIMS) Vol. 7 No. 2 (2024)
Publisher : Ma'soem University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32627/aims.v7i2.1079

Abstract

dEvelopment of information technology (IT) has driven its integration into various aspects of life, including education. MA Al Barokah, an educational institution in Malangbong, Garut, faces the challenge of using an unoptimal internet network for teaching and learning activities. Currently, the learning process is still conducted in a conventional face-to-face manner in the classroom, which has constraints such as lesson time that can only be done during school hours and depends on the physical presence of teachers and students. To address this problem, the study aims to design and implement a web-based learning information system (e-learning) at the MA Al Barokah. It is expected to facilitate learning without time and place constraints, as well as allow the teaching and learning process to continue even if teachers or students are not physically present. The development method used is Unified Modeling Language (UML) and integrates the concept of Rational Unified Process (RUP) with the PHP programming language and MySQL database. The results of the implementation of this system show that e-learning can improve the flexibility and effectiveness of the teaching and learning process at the MA Al Barokah, as well as have a positive impact on improving the service and confidence of students' parents in the school.
Segmentasi Kinerja Akademik Mahasiswa Menggunakan Algoritma K-Means Harmaji, Lilik; Asaury, Akhmad Sufyan; Wijana, Miki; Habiby, Mohammad Erdda
Jurnal Accounting Information System (AIMS) Vol. 7 No. 2 (2024)
Publisher : Ma'soem University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32627/aims.v7i2.1092

Abstract

With the abundance of universities scattered across various regions in the country, they should be able to shape human characteristics and improve the quality of education in Indonesia. Sapta Mandiri Institute of Technology is a private higher education institution Where in learning it is required to be more innovative and creative in producing graduates and responsive to workforce needs. In this study, a group of high- and low-achieving students was carried out with the aim of classifying student efficiency and performance. By combining two techniques, namely the k-means algorithm and elbow clustering, so that the performance results will be more accurate in analyzing and evaluating the progress of student performance. The results show that the application of the Elbow method in this study produces the best number of clusters into 3 clusters. The results of this cluster are useful for the program in analyzing student academic performance based on the cluster formed.
Analisis Faktor-Faktor yang Mempengaruhi Kredit di Bank BJB Periode 2019-2023 Nurhasanah, Siti; Nur'aeni, Nur'aeni
Jurnal Accounting Information System (AIMS) Vol. 7 No. 2 (2024)
Publisher : Ma'soem University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32627/aims.v7i2.1125

Abstract

This research aims to understand the factors that influence credit, namely Third Party Funds, Non-Performing Loans, Capital Adequacy Ratio, and Interest Rates. The research object in this report is an analysis of the factors that influence Bank BJB periode 2019-2023 credit. The type of research used is descriptive quantitative, the type of data is secondary data and uses data collection techniques in the form of documention, interview, and literature study. Meanwhile, the technique for taking it is from financial reports published on the website https://www.bankbjb.co.id. Data analysis and hypothesis testing uses coefficient of determination analysis and t test. The results of the research show that there is a significant influence between DPK on lending at Bank BJB by 94.84%, there significant influence between NPL and lending to Bank BJB for by 44.5%, there is no significant influence between CAR on lending to Bank BJB by 3.01%, there is no significant influence between the interest rate on lending to Bank BJB by 3, 18%.

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