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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 123 Documents
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Transformasi Rekonsiliasi Bank: Mengintegrasikan RFID untuk Otomasi Transaksi Kartu dalam Sistem Penerimaan Kas Suyatna, Nano
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.v8i1.1348

Abstract

This study aims to design a cash receipt system based on the integration of Radio Frequency Identification (RFID) and Electronic Data Interchange (EDI) technologies, supporting the automation of transactions and data reconciliation in the financial sector. The primary focus is on applying a Data Flow Diagram (DFD) to model the flow of data. This research adopts a system design approach using DFD to identify data flows from RFID devices, banks, and the cash receipt system. The analysis illustrates the processes of data collection, data transmission through EDI, and bank reconciliation. The DFD for RFID and EDI integration enables the automatic collection of transaction data and structured data transmission. The DFD further details data verification by the cash receipt system module and automatic reconciliation between data from RFID and banks. Findings indicate that this integration enhances operational efficiency, minimizes human errors, and supports card-based transaction automation. The system has the potential to significantly improve efficiency and accuracy in financial transaction management, with substantial implications for the implementation of Industry 4.0 in the financial sector.
Analisis Kinerja Keuangan Berdasarkan Economic Value Added, Financial Value Added, dan Market Value Added Nurlaelatun Naza, Dea Nisa; Rakhman, Faisal
Jurnal Accounting Information System (AIMS) Vol. 8 No. 2 (2025)
Publisher : Ma'soem University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32627/aims.v8i2.1575

Abstract

This research is based on fluctuations in total assets, capital, net profit, and increases in liabilities in the financial statements of PT Bank Mandiri Taspen during the 2020-2024 period. This encourages the need to conduct financial statement analysis based on EVA, FVA, and MVA. This study aims to determine the financial performance of PT Bank Mandiri Taspen for the 2020-2024 period measured by EVA, FVA, and MVA indicators. The object of the research is the financial statements of PT Bank Mandiri Taspen. The type of research is descriptive research. The type of data used is secondary data using data collection techniques through documentation and library research. Analysis of research data uses descriptive analysis techniques. The results show that the EVA value has increased positively (EVA>0) by Rp153,508 (in millions), meaning that the profit obtained by the bank exceeds the cost of capital. The FVA value has increased positively (FVA>0) by Rp839,090 (in millions), meaning that operating profit is able to cover the economic depreciation of fixed assets. The MVA value experienced a positive increase (MVA>0) of IDR 779,698,481 (in millions), meaning that management succeeded in increasing the company's value and shareholder welfare.
Sistem Informasi Cash Flow dengan Menggunakan Metode Extreme Programming Purnama, Soni Ayi
Jurnal Accounting Information System (AIMS) Vol. 8 No. 2 (2025)
Publisher : Ma'soem University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32627/aims.v8i2.1578

Abstract

CV. Yasmin Solusindo requires an information system capable of managing cash flow efficiently and accurately to support financial decision-making processes. This study focuses on the design and development of a web-based Cash Flow Information System by implementing the Extreme Programming (XP) method as a software development strategy. The choice of XP is based on its advantages in prioritizing rapid iteration cycles, intensive communication, and adaptability to changing user requirements. The XP process applied includes the stages of planning, design, coding, and testing. The developed system is able to record income and expense transactions, generate real-time cash flow reports, and reduce the risk of manual recording errors. User testing results showed a “very satisfied” satisfaction level, with scores ranging from 80% to 100%. With this system, the management of CV. Yasmin Solusindo can monitor financial conditions in real-time, enabling more effective financial planning and control
Perancangan Arsitektur Sistem Informasi di MA Al Hidayah Menggunakan Metode EAP Nugraha, Muhamad Fahmi; Yanti, Lina Dwi
Jurnal Accounting Information System (AIMS) Vol. 8 No. 2 (2025)
Publisher : Ma'soem University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32627/aims.v8i2.1579

Abstract

The advancement of information technology requires educational institutions to manage data and business processes more efficiently and in an integrated manner. MA Al Hidayah, as a private Islamic senior high school, faces challenges in handling academic and administrative data, which are still mostly managed manually and lack integration. This study aims to design an information system architecture using the Enterprise Architecture Planning (EAP) method as a solution to support the institution’s vision, mission, and operational needs. The EAP approach consists of four layers: planning initiation, current business and system modeling, architecture design (data, application, and technology), and implementation and migration planning. The results of this study include a blueprint for data, application, and technology architecture, along with implementation strategies and human resource requirements. The proposed architecture is expected to serve as a guide in building an integrated information system that enhances operational efficiency, information transparency, and data-driven decision-making at MA Al Hidayah.
Analisis Sentimen Aplikasi BYOND by BSI di Google Play Store Menggunakan Metode SVM Akbar, Imannudin; Sinaga, Arnold Ropen Sinaga; Yoga, Titan Parama; Hendra, Acep; Setiana, Elia Setiana
Jurnal Accounting Information System (AIMS) Vol. 8 No. 2 (2025)
Publisher : Ma'soem University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32627/aims.v8i2.1583

Abstract

The BYOND by BSI application has received various user reviews on the Google Play Store, reflecting user perceptions and satisfaction. Sentiment analysis is needed to understand these opinion patterns and support service quality improvement. This study aims to analyze the sentiment of BYOND by BSI user reviews by applying the Support Vector Machine (SVM) method. Review data were collected from the Google Play Store and processed through text preprocessing stages followed by SVM classification modeling. The results show a classification accuracy of 87%, with strong performance in the Positive class (F1-score 0.91) and Negative class (F1-score 0.88), but SVM failed to detect the Neutral class due to data imbalance, where the Neutral class accounted for only 5.85% of the total samples. In conclusion, these findings highlight the importance of handling class imbalance through approaches such as resampling, ensemble algorithms, or class-weight optimization in SVM to improve the accuracy of Neutral sentiment detection.
Rancangan Sistem Perlindungan Korban Tindak Pidana Kekerasan Berbasis Elektronik Melalui Aplikasi Viktima bagi Warga Kampus di Universitas Galuh Zulkipli Lubis, Fahmi; Yudi Permana, Nana; Amin Effendy, Muhammad; Ramdani, Fitriyana; Susilawati, Siska
Jurnal Accounting Information System (AIMS) Vol. 8 No. 2 (2025)
Publisher : Ma'soem University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32627/aims.v8i2.1610

Abstract

Violence on campus remains a serious problem that threatens the security and well-being of the academic community. The lack of a safe, fast, and reliable reporting mechanism often causes many victims to choose silence, thereby neglecting their right to protection. This study aims to design an electronic-based victim protection system for victims of violent crimes through the Viktima application for campus residents at Galuh University as an innovative solution in preventing and handling cases of violence. The research method used the Rapid Application Development (RAD) approach, which includes the stages of planning, workshop design, construction, and implementation. Data were obtained through interviews, observations, and questionnaires with lecturers, students, and the PPKPT Task Force at Galuh University. A needs analysis revealed that users desired anonymous reporting features, psychological support, and notifications on case progress. The application was then developed with an emphasis on data confidentiality, ease of access, and integration of support services. The trial results showed that the Viktima Electronic application was able to increase the effectiveness of reporting and victims' confidence in reporting cases of violence. The system's feasibility level based on the System Usability Scale (SUS) reached a score of 81.25, which is categorized as very good. In addition, this application supports the implementation of Permendikbudristek No. 55 of 2024, which requires universities to provide victim protection mechanisms. This study concludes that the use of information technology through the Viktima application is effective in strengthening the protection system for victims of violence on campus. The application has the potential to become a model that can be replicated at other universities in an effort to create a safe, inclusive, and violence-free academic environment.
Perancangan Sistem Informasi Pelayanan Nasabah Berbasis Web Mobile Pada Agen BriLink Cuan Komunika Garut Astuti, Widya Astuti; Budiman, Tedi; Rosmini, Rosmini
Jurnal Accounting Information System (AIMS) Vol. 8 No. 2 (2025)
Publisher : Ma'soem University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32627/aims.v8i2.1624

Abstract

BRILink Cuan Komunika Garut is one of the service extensions of Bank Rakyat Indonesia that facilitates financial transactions for the community. However, the current manual customer service system creates several issues, such as disorganized queues, delays in cash deposits, and inefficiency in cash withdrawals. This study aims to design a web-mobile-based customer service information system capable of managing digital queue numbers to ensure more orderly, faster, and flexible services. The research method applies a software engineering approach using the Waterfall model, which includes requirements analysis, system design, implementation, testing, and maintenance. Data collection techniques were carried out through observation, interviews, and analysis of existing systems. The system was developed using HTML, PHP, and MySQL as the database, supported by the jQuery Mobile framework for responsive interfaces across mobile devices. System testing was conducted using the black-box testing method to verify that all functions operate according to user requirements. The results indicate that the proposed system improves service effectiveness, reduces potential conflicts caused by manual queues, and provides a better user experience in accessing BRILink services.
Pengaruh CSR dan EPS terhadap Harga Saham pada Perusahaan yang Terdaftar di Jakarta Islamic Index Silmi, Syaifa Scholastika; Sari, Widya
Jurnal Accounting Information System (AIMS) Vol. 8 No. 2 (2025)
Publisher : Ma'soem University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32627/aims.v8i2.1627

Abstract

This study aims to determine the effect of Corporate Social Responsibility and Earning Per Share on stock prices in companies listed on the Jakarta Islamic Index (JII) for the period 2020-2024. This research uses quantitative methods with an associative approach, using secondary data obtained from the company's annual report. The sampling technique used purposive sampling, with a population of all issuers listed on the JII during the 2020-2024 period which was 59 issuers and a sample of 12 issuers selected according to the criteria that have been set. The results showed that partially neither Corporate Social Responsibility nor Earning Per Share had any effect on stock prices. However, simultaneously Corporate Social Responsibility and Earning Per Share have an effect on stock prices of companies listed on the JII for the period 2020-2024.
Rancang Bangun Sistem Informasi Point of Sale Berbasis Web dengan Metode Scrum Yusman, Nova Indrayana; Furqon, Muhamad; Wijana, Miki; Rohmanto, Ricky
Jurnal Accounting Information System (AIMS) Vol. 8 No. 2 (2025)
Publisher : Ma'soem University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32627/aims.v8i2.1631

Abstract

PT. Niasa, like many MSMEs in Indonesia, faced significant operational challenges due to its manual transaction recording and inventory management systems. These manual processes led to crucial issues such as recording errors, data duplication, reporting delays, and difficulty in monitoring stock in real-time. This research aims to design and build a web-based Point of Sale (POS) information system to address these problems. To meet the dynamic needs of MSMEs and ensure the resulting solution aligns with user requirements, the Scrum methodology was chosen for its iterative and adaptive approach. The output of this research is a functional web-based POS system, which includes features for user, product, transaction, and report management. Implementation results show the system successfully improved operational efficiency through increased transaction speed, data accuracy, and faster report generation.
Pengukuran Kinerja Sistem Informasi Akademik Menggunakan Kerangka Kerja Cobit 4.0 Rohmanto, Ricky; Furqon, Muhamad
Jurnal Accounting Information System (AIMS) Vol. 8 No. 2 (2025)
Publisher : Ma'soem University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32627/aims.v8i2.1638

Abstract

Currently, performance measurement is very necessary for institutions that already use information technology, this is intended to assess the extent to which the level of effectiveness and efficiency of IT is to support the goals of the institution. STMIK Sumedang has conducted management and evaluation in the field of information, but in its evaluation it has not used a structured method and approach, so this is considered necessary to assess the suitability between the goals of the institution and the management that has been carried out. COBIT is one of the frameworks used to assess, measure and control the performance of institutions in managing IS / IT. COBIT can also be accepted and aligned by its users, because this framework is built from the goals, rules & policies of the institution. Then all processes are analyzed by looking at the alignment between the goals to be achieved with the procedures / policies implemented by the institution. In this study, the author uses the latest version of COBIT (Control Objective for Information and Related Technology), namely version 4.1, in the Planning organization domain. COBIT is created and standardized by IT Governance, an institution that creates an IT governance model. There are 3 management guidelines used by the Author, namely CSF (Critical Success Factors), KPI (Key Performance Indicators) and KGI (Key Goal Indicators). The results of the study conducted are to create a performance measurement of the Academic Information System (AIS) in the form of analysis, maturity level mapping and recommendations for STMIK Sumedang, which is expected to be a management model for other institutions.

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