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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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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
The Influence of Risk Perception and Financial Literacy on Interest in Using Online Loans Nur Amalia, Saebah Nur Amalia; Sari, Widya
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.v9i1.1915

Abstract

Based on observations and interviews, the background to this research is the fluctuation in the number of online loan users in West Java, a case study of the Cimekar Village community in Bandung Regency. This study aims to determine the influence of risk perception and financial literacy on interest in using online loans, both simultaneously and partially. The research subjects were the residents of Cimekar Village, Bandung Regency. This research was quantitative associative with primary data and used data collection techniques such as observation, interviews, literature studies, and questionnaires. The sampling technique used was probability sampling. The population of Cimekar Village, consisting of 400 families, served as the sample population, with a sample size of 40 individuals. The results showed a significant effect between risk perception and intention to use (42.2%) for the R2 test, with the t-test result showing t-count > t-table (5.263 > 1.30423). There was a significant effect between financial literacy and intention to use (58.4%) for the R2 test, with the t-test result showing t-count > t-table (7.305 > 1.30423). Simultaneously, there was a significant effect between risk perception and financial literacy on intention to use (71.5%) for the R2 test, with the F-test result showing F-count > F-table (89.037 > 2.45).   Keywords : Financial Literacy; Interest in Using; Risk Perception
Design and Development of a Web-Based Invitation and Gift Set Order Management Information System Using CodeIgniter 4 with the DevOps Method at PT Karya Cita Corellia Zhafira, Aura Zahra; Rosliani, Elin Rosliani
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.v9i1.1917

Abstract

This study aims to design and build a website-based invitation and gift order management information system using the DevOps method as a software development approach. The system's main features include a client order form, a gift order form, and a client report management database. The implementation of the DevOps method enables a faster, more collaborative, and more predictable development cycle through the planning, coding, building, testing, release, deployment, operation, and monitoring phases. The result of this system design and development is a website that facilitates digital order entry, automatically presents client reports, and displays the company profile in a more professional manner. This system is expected to improve work efficiency and reduce errors in data processing.

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