cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Nuraeni
Contact Email
nuraeni.mesy@gmail.com
Phone
-
Journal Mail Official
nuraeni.mesy@gmail.com
Editorial Address
Jl. Raya Cipacing No.22, Cipacing, Jatinangor, Kabupaten Sumedang, Jawa Barat 45363
Location
Kab. bandung,
Jawa barat
INDONESIA
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 12 Documents
 1   2 
Search results for , issue "Vol. 9 No. 1 (2026)" : 12 Documents clear
The Role of ESG and Financial Performance in Enhancing Corporate Financial Flexibility in Indonesia Rosmayanti, Rosmayanti
Jurnal Accounting Information System (AIMS) Vol. 9 No. 1 (2026)
Publisher : Ma'soem University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32627/aims.v9i1.1803

Abstract

This research was conducted to examine the influence of Environmental, Social, and Governance (ESG) performance and financial performance on financial flexibility. The object of the research is a company listed on the Indonesia Stock Exchange from 2022 to 2024 and has an ESG performance every year on the Thomson Reuters database. The research method used is quantitative with a correlational descriptive design. The analysis technique uses multiple linear regression. The results show that financial performance and ESG performance have a significant positive effect on financial flexibility. This indicates that ESG performance and financial performance can increase a company's financial flexibility. Therefore, to maintain and increase financial flexibility, companies need to pay attention to aspects of company performance, both non-financial performance in this case ESG and financial performance. This study is limited to companies that report ESG performance to Thomson Reuters, so for future research it can use other ESG performance indices such as the Bloomberg database  and the Dow Jones sustainability index.
Classification of Delayed Students Graduation Risk : A Comparative Analysis of Naive Bayes, XGBoost, and Random Forest Fadillah, Khafka; Atmadja, Aldi Rialdy; Nur Lukman, Nur Lukman
Jurnal Accounting Information System (AIMS) Vol. 9 No. 1 (2026)
Publisher : Ma'soem University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32627/aims.v9i1.1843

Abstract

One of the critical challenges affecting the effectiveness of higher education systems is delayed student graduation, which not only impacts institutional performance but also increases the financial and psychological burden on students. This study aims to classify the risk of delayed graduation by developing and evaluating machine learning models based on new student admission data. The dataset was obtained from the New Student Admission Center of UIN Sunan Gunung Djati Bandung and consists of students’ biodata, including socioeconomic characteristics and the educational background of students and their parents. The research was conducted following the CRISP-DM framework, encompassing business understanding, data understanding, data preparation, modeling, evaluation, and deployment planning. During the data preparation stage, preprocessing techniques such as data cleaning, encoding of categorical variables, and feature selection were applied to improve data quality. Three machine learning algorithms—Naïve Bayes, Random Forest, and XGBoost—were implemented and optimized using hyperparameter tuning to achieve optimal performance. Model evaluation was carried out using accuracy, precision, recall, F1-score, and ROC-AUC metrics to ensure a comprehensive comparison.The experimental results demonstrate that the Random Forest algorithm outperformed the other models, achieving an accuracy of 0.633, precision of 0.677, recall of 0.694, F1-score of 0.685, and ROC-AUC of 0.668. These findings indicate that machine learning models based on admission data are capable of providing a reasonably effective early prediction of delayed graduation risk. Nevertheless, the model performance can be further enhanced by incorporating academic performance variables during the study period. This study is expected to support higher education institutions in formulating data-driven strategies and early intervention programs for students with a high risk of delayed graduation.
Designing an Interface for the Garut Police Satbinmas Activity Information System Based on User Centered Design Khaerani, Aghisti; Budiman, Tedi
Jurnal Accounting Information System (AIMS) Vol. 9 No. 1 (2026)
Publisher : Ma'soem University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32627/aims.v9i1.1863

Abstract

The development of information technology encourages public agencies to improve the quality of services through the use of more effective digital systems. In the police environment, particularly the Community Development Unit (Satbinmas) of the Garut Police, the process of managing and reporting activities is still carried out semi-manually using Google Spreadsheets, potentially causing data duplication and hindering the recapitulation and monitoring of activities. This condition indicates the need for an information system supported by a user interface that suits the needs of field users. This study aims to design a web-based user interface for the Satbinmas Activity Management Information System of the Garut Police by applying the User-Centered Design (UCD) approach. The research method was carried out iteratively through the stages of observation, user interviews, interface design, and usability evaluation using the System Usability Scale (SUS) involving five Satbinmas personnel. The evaluation results showed an average SUS value of 78.5 which is included in the good category, indicating that the developed interface has an adequate level of usability and is acceptable to users. This study concludes that the application of UCD is able to produce an interface design that supports the efficiency and accuracy of Satbinmas activity management, and provides a contribution in the form of a reference for the development of information system interfaces based on user needs in the regional police environment.
Development of a Web-Based Employee Attendance Information System Using Agile Method Nur Apriliani, Hilda; Pamungkas, Bayu
Jurnal Accounting Information System (AIMS) Vol. 9 No. 1 (2026)
Publisher : Ma'soem University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32627/aims.v9i1.1866

Abstract

Employee attendance plays a crucial role in human resource management; however, at Perumda Tirta Intan Garut, the attendance process is still conducted manually, leading to recording errors, delays in data recapitulation, and difficulties in monitoring employee discipline. This study aims to develop a web-based employee attendance information system using the Agile Development method to improve the efficiency, accuracy, and effectiveness of attendance management. The research employs a Research and Development (R&D) approach combined with Agile Methodology, allowing iterative system development and continuous user feedback. System modeling is carried out using Unified Modeling Language (UML), including use case, activity, sequence, and class diagrams. The system is implemented using the Laravel framework and a MySQL database, while functional testing is conducted using Black Box Testing. The results indicate that the developed system enables real-time attendance recording, reduces data entry errors, accelerates attendance report generation, and improves user satisfaction. This study contributes practically by providing an adaptive and efficient web-based attendance system and methodologically by demonstrating the effectiveness of Agile Development in information system development within public service organizations.
Human Skin Wrinkle Detection Using The Convolutional Neural Network Method Ibrahim, Rohmat; Fadlil, Abdul; Herman, Herman
Jurnal Accounting Information System (AIMS) Vol. 9 No. 1 (2026)
Publisher : Ma'soem University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32627/aims.v9i1.1893

Abstract

Wrinkles are a visual indicator of skin aging and are widely used in dermatological and cosmetic assessments. However, automatic wrinkle detection from facial images remains challenging due to illumination variation, image noise, and subtle skin texture characteristics. This study applies a Convolutional Neural Network (CNN) for human skin wrinkle detection using image preprocessing techniques, including intensity normalization, Contrast Limited Adaptive Histogram Equalization (CLAHE), denoising, and sharpening. Experiments were conducted on 600 facial skin images obtained from publicly available sources and manually categorized into wrinkled and non-wrinkled classes. To ensure result reliability, the dataset was divided into training, validation, and testing sets using a 70:20:10 ratio. The experimental results show that the proposed approach achieved an accuracy of 0.9136, demonstrating consistent performance across validation and test sets.
Developing a User Interface Based on Prototyping of a Website Based Traffic Member Activity Recapitulation System Nadhif Fadhillah, Moch; Budiman, Tedi
Jurnal Accounting Information System (AIMS) Vol. 9 No. 1 (2026)
Publisher : Ma'soem University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32627/aims.v9i1.1896

Abstract

The development of information technology has accelerated the need for administrative digitalization within law enforcement institutions, including traffic units. This study aims to design a web-based User Interface (UI) for the activity recap system that facilitates faster, more accurate, and integrated reporting by traffic officers. The research applies the Prototyping method, where system development is conducted iteratively with user involvement in each design evaluation stage. The main features include login, activity report input and verification, data recap, and user account management. The results indicate that the implementation of a responsive and intuitive UI design improves reporting efficiency, reduces data entry errors, and enhances transparency in internal reporting processes. The main contribution of this study lies in providing a user-centered UI design model for activity recapitulation systems in law enforcement environments, particularly for traffic police units, which can serve as a reference for similar digital transformation initiatives.    
Design and Evaluation of Acceptance of a Web-Based System at Nurul Hidayah Islamic Boarding School Yulianingsih, Sri; Pamungkas, Bayu
Jurnal Accounting Information System (AIMS) Vol. 9 No. 1 (2026)
Publisher : Ma'soem University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32627/aims.v9i1.1904

Abstract

The design and development of a web-based information system to improve the quality of service and education at Nurul Hidayah Islamic Boarding School represented a strategic effort to utilize information technology in enhancing administrative efficiency and information accessibility. The system was developed to address problems related to ineffective information dissemination and the manual registration process for new students. The web-based application, developed using the Waterfall method, enabled online student registration and provided faster and more accurate access to educational information. System development involved requirements analysis, Unified Modeling Language design, interface and backend implementation, and system testing. To evaluate the effectiveness of the developed system, user acceptance was assessed using User Acceptance Testing based on a five-point Likert scale questionnaire involving 15 system users. The evaluation focused on system usability, ease of use, information clarity, system efficiency, and user satisfaction. The evaluation results showed an overall average acceptance score of 4.39, indicating a high level of user acceptance. These results demonstrated that the system was capable of improving administrative efficiency and supporting educational services in a more structured and effective manner.
Implementation of Spatial Analysis Using KNN-5 in GIS for Mapping Mushroom Houses in Karawang Regency Guntur, Muhamad; Hananto, April Lia; Nurapriani, Fitria; Hilabi, Shofa Shofiah
Jurnal Accounting Information System (AIMS) Vol. 9 No. 1 (2026)
Publisher : Ma'soem University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32627/aims.v9i1.1910

Abstract

This research aims to develop a Geographic Information System (GIS) to map the locations of straw mushroom farms in Karawang Regency by applying spatial analysis based on the K-Nearest Neighbors algorithm with k = 5. This approach examines the spatial proximity relationship between mushroom production sites and the nearest markets to inform location-based distribution decisions. The research method employs a quantitative approach through mapping, geographic coding, and analysis of geographic distances, which are integrated into the GIS. Spatial data are obtained from field observations and collected from mushroom farmers, then analyzed using distance calculations based on geographic coordinates. The results show that the K-Nearest Neighbors analysis with k = 5 can dynamically identify the nearest markets and more objectively represent the spatial relationship between production and markets than a static radius approach. Additionally, proximity analysis between farms reveals local-scale spatial clustering patterns, while radius analysis provides an initial overview of limited spatial accessibility. Integrating the analysis results into the Geographic Information System enables comprehensive spatial visualization and supports more efficient, data-driven decision-making for straw mushroom distribution.
Design of a Website-Based Waqf Management Information System at the Ansor Waqf Institution in West Java Wijana, Miki; Jalaluddin, Jalaluddin; Suherman, Jajang; Muhyidin, Yusuf
Jurnal Accounting Information System (AIMS) Vol. 9 No. 1 (2026)
Publisher : Ma'soem University

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Professional, transparent, and accountable waqf management has become an essential requirement for waqf institutions in the digital era. Lembaga Wakaf Ansor Jawa Barat, as a waqf management institution, faces several challenges related to manual and non-integrated data management of waqf donors (wakif), trustees (nazhir), waqf assets, and reporting processes. These conditions may lead to data inconsistency, delays in information delivery, and limited transparency in waqf management. This study aims to design and develop a web-based waqf management information system to support effective and efficient waqf administration. The research method used is Research and Development (R&D) with an Agile approach adapted to the Scrum framework practices. Data were collected through observation, interviews, documentation, and literature study. The system was developed iteratively through several sprints and tested using the Black Box Testing method. The results indicate that the developed system is able to manage waqf data in an integrated manner, generate accurate and timely reports, and improve efficiency and transparency in waqf management. Based on the testing results, all system functionalities operate as expected and the system is considered feasible for implementation. This research is expected to contribute to the development of waqf management information systems and serve as a reference for waqf institutions in adopting information technology in the digital era.
Efficient Outlier Detection in Energy Analytics Using Isolation Forest and One Class SVM: A Comparative Study for Smart Grid Applications Budiman, Dheni Apriantsani; Sutikno, Tole; Fadlil, Abdul
Jurnal Accounting Information System (AIMS) Vol. 9 No. 1 (2026)
Publisher : Ma'soem University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32627/aims.v9i1.1913

Abstract

Outlier detection is a critical task in informatics, particularly for analyzing large, complex datasets such as electrical energy consumption records. Identifying anomalies enables the recognition of abnormal usage patterns and potential non-technical losses, which are essential for ensuring reliability and efficiency in innovative grid systems. However, conventional supervised learning approaches are often unsuitable due to the unlabeled and imbalanced nature of real-world consumption data. To address the challenge of validating unsupervised models without ground truth, this study utilizes a controlled synthetic dataset with precise anomaly injection. This approach allows for a rigorous comparative evaluation of two widely adopted algorithms, Isolation Forest and One-Class Support Vector Machine (OC-SVM). The analysis examines detection accuracy, F1-score, and computational efficiency under identical experimental conditions. Results demonstrate that Isolation Forest consistently achieves superior performance, attaining a Detection Accuracy of 0.9948 and an F1-Score of 0.9478, significantly outperforming OC-SVM, which yielded an accuracy of 0.9521 and an F1-Score of only 0.5108. Furthermore, Isolation Forest proved to be exceptionally efficient, requiring only 0.9207 seconds for computation approximately 21 times faster than OC-SVM (19.9460 seconds). These advantages highlight its scalability and suitability for large-scale, near-real-time monitoring applications. Overall, the findings provide empirical evidence of Isolation Forest's effectiveness and offer practical guidance on algorithm selection for intelligent grid analytics

Page 1 of 2 | Total Record : 12

 1   2 

Filter by Year

2026 2026


Reset
Filter By Issues
All Issue Vol. 9 No. 1 (2026) Vol. 8 No. 2 (2025) Vol. 8 No. 1 (2025) Vol. 7 No. 2 (2024) Vol. 7 No. 1 (2024) Vol. 6 No. 2 (2023) Vol. 6 No. 1 (2023) Vol. 5 No. 2 (2022) Vol. 5 No. 1 (2022) Vol. 4 No. 2 (2021) Vol. 4 No. 1 (2021) Vol. 3 No. 2 (2020) Vol. 3 No. 1 (2020) Vol. 2 No. 2 (2019) Vol. 2 No. 1 (2019) Vol. 1 No. 2 (2018) Vol. 1 No. 1 (2018) More Issue