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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 135 Documents
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Perencanaan Arsitektur Enterprise pada Layanan Telekomunikasi Digital Telkomsel By.U menggunakan Zachman Framework Hananto, April Lia; Guntur, Muhamad; Tukino, Tukino; Priyatna, Bayu
Jurnal Accounting Information System (AIMS) Vol. 7 No. 1 (2024)
Publisher : Ma'soem University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32627/aims.v7i1.916

Abstract

One method for developing and managing a business is to apply the Zachman framework to the organization. This approach is also used by companies such as By.U for analysis and organization. The method of determining the use of By.U application company, a service provider, applying the Zachman framework, provides a practical area for businesses to evaluate the best course of action for creating an enterprise architecture related to significant issues with daily operations such as the insecurity of mobile phone numbers if they are written on manual paper at the pulse counter, this causes a large number of sms from unknown numbers. The results showed that the By.U application plays an important role in providing information about the choice of internet data package products. In addition, the implementation of the Zachman framework provides easy access for businesses to recognize benefits and drawbacks that arise based on the details of the services offered and provided by these organizations, making it easier for corporate representatives to make decisions within the organization.
Aplikasi Perhitungan Pajak Pensiun Pegawai dengan PPH 21 Sebagai Variabel Moderating Riswaya, Asep R.; Rimaya, Salma; Amijaya, Hasanah T.; Budiman, Dheni Apriantsani
Jurnal Accounting Information System (AIMS) Vol. 7 No. 1 (2024)
Publisher : Ma'soem University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32627/aims.v7i1.918

Abstract

Along with the times, technology is experiencing rapid development. This advances company performance through the Tax Information System as a tool to help companies manage and process tax information more efficiently, accurately and in accordance with applicable regulations. PT Bio Farma (Persero) adalah BUMN (Badan Usaha Milik Negara) whose share ownership is fully owned by the government. PT Bio Farma (Persero) as the only producer of vaccines for humans in Indonesia. Currently there is no application that specifically helps employees calculate their pension tax easily because it is possible for errors to occur in calculating pension tax. Given these problems, to minimize errors in pension tax calculations, an application was created using the PHP framework as the programming language and MySQL as the database.  The research method used in this research is the Descriptive Method. The development method used is OOAD (Object-Oriented Analysis and Design) with system design techniques using UML (Unified Modeling Language). The results showed that pension tax calculation application in PT Bio Farma (Persero) makes it easier to calculate pensions and minimizes calculation errors or delays in pension tax calculation reports.
Perancangan Aplikasi Manajemen Tugas Berbasis Android Menggunakan Metode Agile Listiyanto, Rivaldi; Gunawan, Hendra
Jurnal Accounting Information System (AIMS) Vol. 7 No. 1 (2024)
Publisher : Ma'soem University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32627/aims.v7i1.932

Abstract

Assignments play a crucial role in the education process. However, the number of assignments can sometimes overwhelm students and make it hard to keep track of them all. As a result, there is a growing need for effective and efficient assignment management applications, especially in today's digital age. This application is specifically designed to help users easily and quickly organize and keep track of their assignments. The goal is to create a user-friendly task management application that will make the learning process more efficient for students. We chose the Agile method for its flexibility and adaptability in responding to changing needs and conditions during the development process. The application includes features like task scheduling, reminders, and special notes for each task, making it easier for users to keep their tasks organized. Through our research, we have successfully designed a prototype Android-based task management application that is ready for implementation.
Perencanaan Strategis SI/TI Menggunakan Metode Ward and Peppard di PT. Niasa Yusman, Nova Indrayana; Furqon, Muhamad; Wiryawan, Muhammad Ryzki
Jurnal Accounting Information System (AIMS) Vol. 7 No. 1 (2024)
Publisher : Ma'soem University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32627/aims.v7i1.933

Abstract

PT. Niasa is a company operating in the processed food industry. In conducting its business, PT. Niasa does not plan the use and use of SI/IT well, so it does not focus on supporting the company's business strategy. There is a strong need for business strategy (SI/TI) to support the operational business of the company. Strategic planning of information systems is one of the keys to achieving corporate goals, and the strategic planning model discussed in this study adopts the approach of Ward and Peppard. Ward's and Peppar's methods are models for developing strategic plans for information systems for companies in the industry. Some of the analytical methods used are value chain analysis, SWOT analysis, and McFarlan Strategic Grid.
Pengaruh Pengetahuan Investasi, Return, dan Persepsi Risiko terhadap Minat Mahasiswa untuk Berinvestasi di Pasar Modal Sari, Widya; Setiyawan, Susilo
Jurnal Accounting Information System (AIMS) Vol. 7 No. 1 (2024)
Publisher : Ma'soem University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32627/aims.v7i1.934

Abstract

This research aims to determine the influence of investment knowledge, returns and risk perception on Ma'soem University students' interest in investing in the capital market. The method used in this research uses quantitative research methods. The population that will be the object is all Ma'soem University students. Meanwhile, the sample was selected using purposive sampling technique. The criteria required for sampling this research were Ma'soem University students who took part in seminars introducing sharia investment, and were willing to fill out the questionnaire provided at the end of the activity. So responses were obtained from 354 students, who then became the sample in this research. After validity test and reliability test, the data was transformed using the Method of Successive Interval. After all the data passed the classical assumption test, data analysis was carried out using multiple linear regression. The research results show that the investment knowledge variable does not have a significant effect on the investment interest variable. However, the return and risk perception variables each partially have a significant effect on the investment interest variable. Meanwhile, simultaneously, the variables are investment knowledge, return, and risk perception, has a significant effect on the student interest variable in investing in the capital market.
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.

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