Jurnal Accounting Information System (AIMS)
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.
Articles
123 Documents
<![CDATA[Audit Keamanan Sistem Informasi Menggunakan Cobit 5 di PT. Paramita Surya Makmur Plastika ]]>
<![CDATA[Titan Parama Yoga Titan]]>;
<![CDATA[R. Yadi Rakhman Alamsyah]]>;
<![CDATA[Silca Silkillah Adwa]]>
<![CDATA[ Jurnal Accounting Information System (AIMS) Vol. 6 No. 1 (2023) ]]>
Publisher : <![CDATA[Ma'soem University ]]>
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<![CDATA[One of the main problems for a company is information system security. High security is needed to maintain the confidentiality and misuse of information in the organization. To improve the security of business operations and the quality of information technology resources, it is necessary to evaluate to optimize the security of existing information technology assets. The purpose of this research is to carry out an information system security audit at PT. Paramita Surya Makmur Plastika using COBIT 5 and documenting the information system audit findings of PT. Paramita Surya Makmur Plastika to produce an audit report. Based on the results of research that has been carried out through interviews and questionnaires using COBIT 5 and using the APO13 and DSS05 sub domains, the results show that the existing capability is at level 1 while the expected capability level is at level 3 andt the capability gap is 2.]]>
<![CDATA[Hubungan antara Investment Opportunity Set dan Kebijakan Dividen Pada Perusahan yang Listing di Bursa Efek Indonesia ]]>
<![CDATA[Azmi Fasa]]>
<![CDATA[ Jurnal Accounting Information System (AIMS) Vol. 6 No. 1 (2023) ]]>
Publisher : <![CDATA[Ma'soem University ]]>
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DOI: 10.32627/aims.v6i1.692
<![CDATA[Company growth is a problem faced by every company. The growth of the company can be seen from the firm value. Companies are very careful to determine a policy, because a policy can have an impact on firm value. The purpose of the company itself is to maximize the firm value , because this is can increase owner whealth. Therefore many companies are competing to increase the firm valu. One that affects the value of the industry is the dividend policy. This research aims to determine the relationship between dividend policy and company growth proxied by the investment opportunity set (IOS) in companies listed on the Indonesian Stock Exchange (IDX). In this research, researchers used a correlational study which is part of a causal research design using a stratified random sampling technique. IOS is proxied by the following ratios including: Capital Additional per Market Value of Assets (CAPMVA), Price Earning Ratio (PER), Market Value of Equity to Book Value of Equity (MVEBVE), Market Value of Assets to Book Value of Assets ( MVABVA), and Additional Capital per Book Value of Assets (CAPBVA). This research result a conclusion regarding the phenomenon that occurs on the Indonesia Stock Exchange (IDX), that are companies listed on the IDX are dominated by growing companies, then the majority of companies listed on the IDX tend to allocate company profits for future investment rather than being distributed to investors through dividends. Another conclusion obtained from this research is that there is a significant positive relationship between dividend policy and investment opportunity sets with a correlation value of 0.279.]]>
<![CDATA[Cluster Barang Elektronik Mengguanakan Algoritma Fuzzy C-Means dengan Optimize Parameter Grid ]]>
<![CDATA[Lutfi Hakim]]>;
<![CDATA[Irfan Ali]]>;
<![CDATA[Martanto Martanto]]>
<![CDATA[ Jurnal Accounting Information System (AIMS) Vol. 6 No. 1 (2023) ]]>
Publisher : <![CDATA[Ma'soem University ]]>
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DOI: 10.32627/aims.v6i1.695
<![CDATA[Electronic products are goods that are really needed at this time, because electronic goods really help humans in carrying out various daily activities, such as television, computers, cellphones, etc. The problem is how to apply the Fuzzy C-means method with Optimize Parameter Grid in the form of grouping electronic goods data for the needs of consumers used, and how to determine the optimum number of clusters from the use of the method used in grouping electronic goods data sets to find the best accuracy value. The purpose of this study was to apply the use of the fuzzy c-means algorithm in the case of grouping electronic data and produce an output to find out the best value of the electronic data used. While this research uses one method, namely the fuzzy cmeans algorithm with Optimize grid parameters which are included in the grouping rules in data mining. The research results are expected to be able to find the best electronic data set grouping based on the Davies Bouldin Index value resulting from the analysis of the fuzzy c-means algorithm at measure_type : NumericalMeasure, Dbi = 0.516 and measure_type : MixedMeasure, Dbi = 0.627.]]>
<![CDATA[Sistem Informasi Reservasi Kamar Hotel Snukel Menggunakan Metode Analisis System Usability Scale ]]>
<![CDATA[Melisa Hikari]]>;
<![CDATA[Nana Suarna]]>;
<![CDATA[Odi Nurdiawan]]>
<![CDATA[ Jurnal Accounting Information System (AIMS) Vol. 6 No. 1 (2023) ]]>
Publisher : <![CDATA[Ma'soem University ]]>
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DOI: 10.32627/aims.v6i1.700
<![CDATA[Web-Based Snukel Hotel Reservation Information System, is an information system that focuses on reservation data entered by the receptionist relating to reservations in the hotel's business transactions. In the previous system, data was entered manually using MS.Excel. The risk that is owned is management that is less effective and efficient. The purpose of building this system is to help manage reservation data to be more effective and efficient, make it easier to enter reservation data and help manage data. So that transactions are recorded and stored properly. The system design is made using the system development life cycle (SDLC) approach with the Waterfall design method, the stages include system requirements analysis, system design, system implementation, system testing and system maintenance. Hotel guest reservation system, using PHP programming language MySql. The results of this study are systems that have been tested with a black box, the results of the black box test state that the system is running well and as expected. System analysis uses the SUS method so that it gets a score or accuracy of 77.33 which means that the system is feasible and well received by the user.]]>
<![CDATA[Implementasi Metode Clustering Algoritma K-Means untuk Menentukan Kelompok Tahfidz dan Tahsin di Pesantren Siswa Al-Ma’soem ]]>
<![CDATA[Sofia Dewi]]>;
<![CDATA[Siti Fatimah]]>
<![CDATA[ Jurnal Accounting Information System (AIMS) Vol. 6 No. 1 (2023) ]]>
Publisher : <![CDATA[Ma'soem University ]]>
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DOI: 10.32627/aims.v6i1.701
<![CDATA[Determining the tahfidz and tahsin groups with computer programs is an effort that needs to be done to find out the ability of students during this tahfidz program. At this time, in the process of grouping tahfidz and tahsin at pesantren Siswa Al Ma'soem, it is necessary to Cluster with data so that the ability of students in answering the test can be known the student's self-limit and enter the tahfidz or tahsin group. In this study, 349 data were used as the main data for clustering using the K-Means algorithm with tests carried out on Rapidminer and Microsoft Excel. Based on the results of the analysis in the research conducted, it can be concluded that from 4 attributes. In Cluster 1 with a total of 177 students, it was declared into the tahfidz group. In addition, other cluster with a total of 172 students who entered the tahsin group with validation of 0.312 and 0.238 in Microsoft Excel and Rapidminer which stated that the smaller the validation number, the better the cluster used.]]>
<![CDATA[Sistem Pendukung Keputusan Pemilihan Supplier Obat Menggunakan Metode Simple Additive Weighting ]]>
<![CDATA[Erlyta Hares]]>;
<![CDATA[Shofa Shofia Hilabi]]>;
<![CDATA[Agustia Hananto]]>
<![CDATA[ Jurnal Accounting Information System (AIMS) Vol. 6 No. 1 (2023) ]]>
Publisher : <![CDATA[Ma'soem University ]]>
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<![CDATA[Determining drug suppliers for pharmacies choosing suppliers based on the price of the goods offered, the quality of the goods while in transit, whether the goods are received according to the order or not, and whether or not the delivery time for the goods reaches the pharmacy quickly. The main problem in supplier selection is decision making in choosing a good and efficient supplier and supported by problems that usually occur when the number of drugs sent does not match what was ordered, the packaging is damaged, the date is close to the expiration date. A decision support system for selecting drug suppliers with the help of the Simple Additive Weighting (SAW) method can assist pharmacies in making the right decisions on drug supplier selection to be chosen by pharmacies. The step in solving existing problems is to choose the best supplier by using the Simple Additive Weighting (SAW) method as a support for this research, in the Simple Additive Weighting (SAW) method which has ten (10) alternative suppliers that will be used to determine the best supplier, of course only one becomes the best supplier selection decision. Of the 10 suppliers selected after determining the value, the best results were obtained at Pt. Pharmaceutical Chemistry.]]>
<![CDATA[Volatilitas Saham Sektor Teknologi yang Terdaftar di Indeks Saham Syariah Indonesia pada Masa Pandemi COVID-19 ]]>
<![CDATA[Widya Sari]]>;
<![CDATA[Susilo Setiyawan]]>
<![CDATA[ Jurnal Accounting Information System (AIMS) Vol. 6 No. 1 (2023) ]]>
Publisher : <![CDATA[Ma'soem University ]]>
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<![CDATA[Based on the results of data documentation, that the background to this research is investment risk, especially during the COVID-19 pandemic and also the uncertainty of stock returns. This study aims to analyze which technology companies have the highest and lowest volatility during the COVID-19 pandemic and find out which univariate ARCH-GARCH model is the best. This research is a descriptive quantitative research, in which the company sample selection uses a purposive sampling method. With the criteria of stocks belonging to the technology sector on the Indonesia Stock Exchange, and also having to be included in the List of Sharia Securities consecutively, to fulfill the research period. The data analysis used in this study is descriptive statistical analysis and time series analysis with 10 samples of technology company stock data. The results showed that the technology company with the highest volatility was PT NFC Indonesia Tbk. (NFCX). Meanwhile, the technology company with the lowest volatility is PT Hensel Davest Indonesia Tbk. (HDIT). The model that best describes the volatility of technology companies during the COVID-19 pandemic is ARCH (2.2).]]>
<![CDATA[Implementasi Data Mining Menggunakan Algoritma Apriori Untuk Menemukan Frequent Itemset Penjualan Sneakers ]]>
<![CDATA[Topan Setiawan]]>
<![CDATA[ Jurnal Accounting Information System (AIMS) Vol. 6 No. 2 (2023) ]]>
Publisher : <![CDATA[Ma'soem University ]]>
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DOI: 10.32627/aims.v6i2.786
<![CDATA[Every small or large company that wants to stay afloat in an increasingly fierce business competition requires the right sales strategy, including at the Yasa Collection Sport Store. One way is to perform data mining analysis on the sales transaction database using the a priori algorithm of the association rule method. This method makes it possible to find combinations of items that often (often) appear from a collection of items (itemset), so that store management knows market conditions, consumer tastes and sales patterns. Based on the results of research and data analysis conducted with a minimum support value of 0.33 and a minimum confidence value of 0.80, three association rules were obtained, in which the frequent itemset information that had been found using the a priori algorithm, could be utilized by the store management in determining sales strategies, such as discount promotion, packaging and stocking goods.]]>
<![CDATA[Perancangan Strategis Sistem Informasi Financial Planning Management dengan Robo-Advisor ]]>
<![CDATA[Yogi Saputra]]>;
<![CDATA[Ela Siti Nurpajriah]]>;
<![CDATA[Siti Kustinah]]>;
<![CDATA[Novianti Indah Putri]]>
<![CDATA[ Jurnal Accounting Information System (AIMS) Vol. 6 No. 2 (2023) ]]>
Publisher : <![CDATA[Ma'soem University ]]>
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DOI: 10.32627/aims.v6i2.787
<![CDATA[The pace of information technology growth in the modern day is so rapid that financial fraud has now spread to renewable technologies. The only approach to guarantee future financial security is to invest. However, the vast array of investment options—including stocks, gold, and other investments—often makes it difficult for people to make the best decision. Many millennials are still apprehensive about investing. This results from a lack of understanding about effective investing. A machine learning information system is necessary to assist in the selection of investment products in order to boost the community's and millennials' interest in investing. The Markowitz and K-Nearest Neighbor algorithms were used in the system's construction. Finding recommendations for investment portfolios that match the risk profile can be aided using the K-Nearest Neighbor approach, which is a machine learning technique. Based on a comparison of the sharpe ratio findings from system calculations and manual calculations, the accuracy level of the Markowitz and KNN approaches, which was set at 99.15%, was established.]]>
<![CDATA[Pengembangan Media Pembelajaran Calistung Pada Anak Usia 4 – 6 Tahun Berbasis Android ]]>
<![CDATA[R. Yadi Rakhman Alamsyah]]>;
<![CDATA[Marwondo Marwondo]]>;
<![CDATA[Iqbal Maulana]]>
<![CDATA[ Jurnal Accounting Information System (AIMS) Vol. 6 No. 2 (2023) ]]>
Publisher : <![CDATA[Ma'soem University ]]>
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DOI: 10.32627/aims.v6i2.794
<![CDATA[Multimedia-based learning media is one of the essential tools in supporting the learning process, especially for early childhood education, such as children aged 4-6 years old. The issue with conventional teaching methods is the lack of visualization during material delivery, which hinders the effectiveness of the teaching and learning process. This leads to a decrease in children's interest and a sense of boredom during the learning process. The utilization of multimedia-based literacy learning media in the teaching and learning process can greatly assist in delivering educational materials in a more engaging and interactive manner. This is because multimedia-based learning media is equipped with features such as images, sound, text, and animations that enhance children's learning experiences in understanding the subject matter. Furthermore, multimedia-based learning media can also help reduce boredom levels among children during the teaching and learning process. This is because children are more likely to engage and stay focused on the learning process when they use interesting and interactive media. The development method of multimedia drills and practice used by the author in creating multimedia-based literacy learning media is highly effective. This method allows children to practice and review the subject matter repeatedly until they truly understand and master it. Overall, the utilization of multimedia-based learning media in literacy education can provide numerous benefits for children aged 4-6 years old. This media can enhance children's learning experiences in understanding educational materials, expedite the learning process, and help reduce boredom levels among children during the learning process. Therefore, it is essential for educators to leverage multimedia-based learning media as a tool to enhance the quality of education for early childhood learners.]]>
