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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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Rancang Bangun Sistem Informasi Booking Wedding Organizer Berbasis Website di Keina Decoration Tryana, Anjas; Fatah, Nugraha Nurul
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.v8i2.1639

Abstract

This study discusses the development of a web-based information system for booking wedding organizer services at Keina Decoration, a company engaged in engagement and wedding event decoration. The main problems faced by the company included limited digital visibility, unstructured service information, manual booking processes through messaging applications, and difficulties in building customer trust. To address these issues, a web-based system was designed using PHP with the Laravel framework, a MySQL database, and an interface supported by Bootstrap and JavaScript. The research employed a research and development approach with the Software Development Life Cycle (SDLC) model, consisting of requirement analysis, system design, development, testing, and evaluation. User requirements were documented for both customers and administrators, and black box testing was applied with specific evaluation criteria. Quantitative evaluation was conducted by comparing the manual and new systems, showing significant improvements: average booking time was reduced from 30 minutes to 5 minutes, booking errors decreased from 15% to 2%, and user satisfaction increased from 3.1 to 4.6 on a 5-point scale. The results indicate that the system not only improves operational efficiency and accuracy but also strengthens the professional image and competitiveness of Keina Decoration. The practical contribution of this research is providing a digital solution for wedding organizers to enhance customer experience and trust. The academic contribution lies in enriching the literature on information system implementation in the creative industry, which remains limited. Future development may integrate online payment gateways, automated notifications, and transaction analytics to support strategic decision-making.
Pengaruh Pendapatan dan Biaya Operasional terhadap Laba Bersih di PT PLN Unit Induk Distribusi Jawa Barat Rifana, Nabila; Nur'aeni, Nur'aeni
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.v8i2.1642

Abstract

The purpose of this research is to analyze the effect of Revenue and Operating Expenses on Net Profit at PT PLN Persero for the 2020-2024 period, both partially and simultaneously. The research object is the financial statements of PT PLN Persero. This study employs a quantitative method with an associative approach. The data used is secondary data, collected through and documentation techniques. The sampling technique applied is purposive sampling, with the population comprising all financial statements of PT PLN Persero and samples in the form of semester financial reports for the 2020-2024 period. The data analysis used is multiple correlation, multiple regression, coefficient of determination, t test and f test. The results of this study indicate that there is no significant effect of Revenue on Net Profit based on the t-test, where the calculated t-value is less than the table value (1.51381 < 1.8595). There is an effect of Operating Costs on Net Profit, where the calculated t-value is greater than the table value (1.9465 > 1.8595). Meanwhile, the F-test results show that simultaneously Revenue and Operating Costs do not have a significant effect on Net Profit, as the calculated F-value is less than the table value (0.3444 < 4.74).
Sistem Pendukung Keputusan Penerima Bantuan Program Bina Lingkungan Menggunakan Kombinasi Metode SAW dan SMART Risdayanti, Monica; Irawan, Muhammad Dedi
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.v8i2.1645

Abstract

Telkom Regional 1 Sumatra, as a unit of PT. Telkom Indonesia (Persero) Tbk—a state-owned enterprise (SOE)—provides a Community Development Program aimed at improving the welfare of the community. However, the selection process for aid recipients faces obstacles due to the large number of prospective recipients and the variety of their conditions. This study aims to design a Decision Support System (DSS) to determine the recipients of the Community Development Program assistance by combining two methods, namely SAW and SMART. The SAW method is used to calculate the total score of each prospective recipient, while the SMART method serves to determine the weight and ranking of attributes that are considered important in determining the recipients of assistance. With the combination of these two methods, the system can assess and select prospective recipients who best meet the established criteria. This system was developed using a waterfall model, which includes the stages of analysis, design, implementation, and testing. The results of this research are in the form of a DSS prototype that is expected to improve efficiency and accuracy in the process of determining aid recipients, thereby supporting Telkom Regional 1 Sumatra in distributing aid more fairly and effectively.
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.

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