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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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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%.
Analisis Sentimen Performa Timnas Sepak Bola Indonesia pada Kolom Komentar Aplikasi TikTok Menggunakan Algoritma Machine Learning Apryani, Irma; Fauzi, Ahmad; Kusumaningrum, Dwi S.; Handayani, Hanny H.
Jurnal Accounting Information System (AIMS) Vol. 8 No. 1 (2025)
Publisher : Ma'soem University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32627/aims.v8i1.1160

Abstract

Sentiment analysis of the performance of the Indonesian National Football Team in the comment section of the TikTok application using machine learning algorithms is the main focus of this research. With the increasing popularity of football in Indonesia and the numerous comments posted by users on the TikTok app, this research aims to evaluate public opinion on the national team's performance through sentiment analysis. Data was collected from the comment section related to the World Cup qualifying matches, with a total of 1,143 data points divided into 798 training data and 342 testing data. The methods used include preprocessing, TF-IDF weighting, and classification using KNN, SVM, and RF. The analysis results show that the Random Forest model achieved the highest accuracy of 97.30%, followed by KNN with an accuracy of 94.30%, while SVM showed the lowest accuracy of 58.77%. The analysis  indicate that the Random Forest method is the most effective for sentiment analysis in this context. Results of this study to serve as an important reference in the development and improvement of the national team's performance strategies based on public opinion analysis.
Analisis Profitabilitas Bank BUMN Indonesia Tahun 2013 - 2023 Musadat, Irfan Achmad; Aprianti, Vika; Sofyan, Mohammad
Jurnal Accounting Information System (AIMS) Vol. 8 No. 1 (2025)
Publisher : Ma'soem University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32627/aims.v8i1.1161

Abstract

Banking serves as an intermediary institution that supports the economy through financing for consumption and production. Post-Covid-19, banks have assisted businesses through credit restructuring and new loan disbursements but face challenges in maintaining credit quality and preventing NPL increases amid the global economic slowdown. Investment, which is expected to drive economic growth, remains limited. Bank Mandiri, BRI, BNI, and BTN play strategic roles with different focuses: Mandiri on corporate and retail financing, BRI in the micro and SME sectors, BNI with a strong international network, and BTN in housing finance. Each bank implements specific strategies to maintain credit quality and profitability. Indonesia’s economic growth has fluctuated over the past decade, with a sharp decline in 2020 due to the pandemic, followed by moderate recovery in 2021-2022. Bank profitability, measured by ROA, is a key indicator of financial performance. This study employs a descriptive method to analyze profitability ratios, enabling a comprehensive evaluation of factors such as credit restructuring, growth strategies, and risk management. This analysis provides insights into profitability trends and the challenges banks face in maintaining stability and growth in Indonesia’s financial sector.
Analsisis Dividend Payout Ratio Bank BUMN Indonesia Tahun 2013-2023 Musadat, Irfan Achmad; Pramayuda, Agung; Ningrum, Retno Widya
Jurnal Accounting Information System (AIMS) Vol. 8 No. 1 (2025)
Publisher : Ma'soem University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32627/aims.v8i1.1163

Abstract

Following the 1997-1998 crisis, the government implemented banking reforms through the 1998 Banking Law and the establishment of the Indonesia Deposit Insurance Corporation (LPS) to enhance public trust in the financial system. One of the key aspects of banking policy is the dividend policy, as reflected in the Dividend Payout Ratio (DPR). This policy influences investor decisions as well as the financial stability of companies. Dividend stability is considered more attractive than a high DPR, as it indicates a stable company outlook with lower risk. Additionally, dividend policy serves as a signal to creditors regarding a company's ability to meet its financial obligations.This study aims to analyze the relationship between the  Dividend Payout Ratio and the financial performance of banks in Indonesia. The research employs a descriptive quantitative method using secondary data from the financial reports of banks listed on the Indonesia Stock Exchange (IDX). The findings of this study to provide insights into the impact of dividend policy on bank financial performance and its implications for the stability of the financial services sector in Indonesia.
Determinan Minat Membayar Zakat Generasi Milenial Jawa Barat Melalui Platform Fintech Mais, Rimi Gusliana; Munir, Munir; Setiawan, Desy Amaliati; Aldina, Nabiilah
Jurnal Accounting Information System (AIMS) Vol. 8 No. 1 (2025)
Publisher : Ma'soem University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32627/aims.v8i1.1165

Abstract

This study aims to determine and analyze the factors that influence the interest of the millennial generation in paying zakat online through the fintech platform. The sample used in this study was 108 respondents from the millennial generation who live or are domiciled in the West Java region. There are three independent variables used in this study, namely Income, Religiosity, and Accountability. While the dependent variable used is the interest of the millennial generation in paying zakat online. The sample selection method in this study uses a purposive sampling technique. This study uses a descriptive research method with a type of research using a quantitative approach, which is measured by the panel data regression method using the Statistical Product and Service Solution (SPSS) version 23. The results of this study indicate that income and accountability have a significant positive effect on the interest of the West Java millennial generation in paying zakat online through the fintech platform, while religiosity does not affect the interest of the West Java millennial generation in paying zakat online through the fintech platform.
Implementasi Sistem Informasi Penggajian untuk Meningkatkan Efektivitas Pengelolaan Data di STEI Bina Muda Bandung Nugraha, Muhamad Fahmi; Maulana, Gilang Angga; Tryana, Anjas
Jurnal Accounting Information System (AIMS) Vol. 8 No. 1 (2025)
Publisher : Ma'soem University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32627/aims.v8i1.1340

Abstract

The management of payroll data at the Islamic Economics College (STEI) Bina Muda Bandung is still conducted manually, leading to inefficiencies, risks of errors, and delays in administrative processes. This research aims to develop an integrated payroll information system to improve efficiency, accuracy, and transparency in payroll data management. The Scrum method was chosen as the system development approach due to its flexibility, rapid iteration, and focus on team collaboration. The development process was carried out through a series of sprints, with each sprint focusing on completing specific features, such as payroll calculation automation and payslip generation. User feedback (from administrative staff) was collected regularly to ensure the developed system met their needs. The results show that the Scrum method is effective in producing an information system that automates payroll processes, reduces payslip generation time, and improves staff satisfaction. The implementation to serve as a model for other educational institutions in supporting digital transformation. Thus, this research makes a significant contribution to improving the quality of payroll data management in the education sector through a structured and adaptive Scrum approach.
Perencanaan Arsitektur Sistem Informasi Pengarsipan Surat dengan Menggunakan Metode EAP Tryana, Anjas; Larasati, Larasati
Jurnal Accounting Information System (AIMS) Vol. 8 No. 1 (2025)
Publisher : Ma'soem University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32627/aims.v8i1.1343

Abstract

The Al Ma’soem Foundation in Bandung has a Public Relations (PR) department responsible for letter archiving. Currently, the archiving process is still done manually using Microsoft Office and physical archive boxes, which is considered less effective and efficient. Common issues include difficulty in locating letters, data loss, and document damage. To address these problems, this study aims to design an information system architecture for letter archiving using the Enterprise Architecture Planning (EAP) method with cloud computing integration. The EAP method consists of several stages, including planning initiation, business modeling, data architecture, application architecture, technology architecture, and implementation planning. The results of this study produce a framework (blueprint) that includes 4 main business processes, 17 data entities, 6 applications, and proposed cloud-based technology solutions. By implementing cloud computing, the letter archiving system is expected to become more efficient, secure, and easily accessible, thereby supporting the organization's operational efficiency. This study also provides implications for other organizations looking to improve their archiving systems through cloud computing technology.
Pengembangan Sistem Pendukung Keputusan Berbasis Web untuk Seleksi Penerima KIP-Kuliah dengan Metode Fuzzy Tsukamoto Furqon, Muhamad
Jurnal Accounting Information System (AIMS) Vol. 8 No. 1 (2025)
Publisher : Ma'soem University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32627/aims.v8i1.1346

Abstract

Ma’soem University, as one of the private higher education institutions, provides scholarships for outstanding and underprivileged students. However, the selection process for the KIP-Kuliah scholarship faces challenges due to limited quotas and a high number of applicants. In developing this system, the author adopts a descriptive method to collect the necessary data and information. Meanwhile, for system design, the Waterfall method is utilized in a systematic and sequential manner, covering analysis, design, coding, and testing stages. The system design also incorporates the Unified Modeling Language (UML), including Use Case Diagrams  and Class Diagrams. The Decision Support System application is implemented using the PHP (Hypertext Preprocessor) web programming language and a MySQL database. The results showed that development of this decision support system will assist the student affairs department in determining suitable scholarship recipients based on predefined criteria, thereby making the scholarship selection process more efficient and effective.

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