Jurnal Accounting Information System (AIMS)最新文献

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Aplikasi Pemesanan Online Barbershop Berbasis Android untuk Meningkatkan Layanan 基于Android的在线理发店预订应用程序来增强服务
Jurnal Accounting Information System (AIMS) Pub Date : 2021-09-30 DOI: 10.32627/AIMS.V4I2.172
Cep Lukman Rohmat, Irfan Ali, M. Mulyawan, Tatik Suprapti, Utami Aryanti
{"title":"Aplikasi Pemesanan Online Barbershop Berbasis Android untuk Meningkatkan Layanan","authors":"Cep Lukman Rohmat, Irfan Ali, M. Mulyawan, Tatik Suprapti, Utami Aryanti","doi":"10.32627/AIMS.V4I2.172","DOIUrl":"https://doi.org/10.32627/AIMS.V4I2.172","url":null,"abstract":"The development of information and technology is a development that can be felt in everyday life, almost all activities already use digital. The problem in the barbershop business is the length of the queue which causes customers to feel bored or there are also busy customers. Therefore, technology is needed in the barbershop business. Based on these problems, it can be concluded that there is a need to build an android-based ordering application. The purpose of this research is to increase productivity, creativity, revenue and customer satisfaction. This study uses the stages of the Waterfall method. The Waterfall method is used as a reference in the process of making the online ordering application. The results of this study are an android-based online ordering application, this application is enough to help customers so they don't have to bother waiting in line at the barbershop because customers can set schedules on the application, especially during a pandemic like today. This application displays information about available time slots and those that have been booked by other customers so that customers can adjust their free time. The barbershop also does not need to register customers who place orders manually. This online booking application has passed trials with white box testing and black box testing methods. The result is that all the components contained in this online booking application system work as expected.","PeriodicalId":291821,"journal":{"name":"Jurnal Accounting Information System (AIMS)","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129979619","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 11
Media Pembelajaran Video Animasi Organ Tubuh Manusia 人体器官动画学习媒体
Jurnal Accounting Information System (AIMS) Pub Date : 2021-09-30 DOI: 10.32627/AIMS.V4I2.170
Arif Rinaldi Dikananda, Iin Iin, Saeful Anwar, Raditya Danar Dana, Kanda Muhamad Ishak
{"title":"Media Pembelajaran Video Animasi Organ Tubuh Manusia","authors":"Arif Rinaldi Dikananda, Iin Iin, Saeful Anwar, Raditya Danar Dana, Kanda Muhamad Ishak","doi":"10.32627/AIMS.V4I2.170","DOIUrl":"https://doi.org/10.32627/AIMS.V4I2.170","url":null,"abstract":"Interactive video is a technology for sending electronic signals from a moving image that can describe information which in the process occurs 2-way communication between multimedia and users. This research started from the problems encountered, namely the number of elementary school students who still do not know and do not understand the human organs. The method used is the ADDIE method (Analysis, Design, Development, Implementation, Evaluation). The use of interactive video based on 2D animation is expected to attract students so they don't get bored while learning using video. The applications used to create these interactive learning videos are Corel Draw X7 for creating digital sketches and Adobe After Effects for editing digital sketches into a video. The results in this study are interactive learning videos about human organs. Learning videos can be used by students so that they can increase student interest in learning because there are 2D animations and interactions with users and can be used anytime and anywhere. So it can be concluded that this learning video received a very good response from students because it is effectively used when studying at school and at home. Respondents were taken as many as 50 students. The results of this study obtained an increase in student understanding from 40% of students or as many as 20 students to 76% or as many as 38 students. There was an increase of 36%.","PeriodicalId":291821,"journal":{"name":"Jurnal Accounting Information System (AIMS)","volume":"39 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"117239387","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Perancangan Sistem Electronic Voting untuk Pemilihan Ketua OSIS di SMAN 25 Garut
Jurnal Accounting Information System (AIMS) Pub Date : 2021-03-31 DOI: 10.32627/AIMS.V4I1.129
Topan Setiawan
{"title":"Perancangan Sistem Electronic Voting untuk Pemilihan Ketua OSIS di SMAN 25 Garut","authors":"Topan Setiawan","doi":"10.32627/AIMS.V4I1.129","DOIUrl":"https://doi.org/10.32627/AIMS.V4I1.129","url":null,"abstract":"The development of increasingly modern technology has been widely used by humans in all aspects, be it education, defense, health, psychology, communication and so on. This is inseparable from the role of technology which makes human work easier, faster and more accurate. The election of the student council president is one of the activities that must be carried out by SMAN 25 Garut every year. Currently the method of selecting the student council president is carried out using conventional techniques, namely voting by punching ballots, then calculating the results of the recapitulation manually. This technique is in fact ineffective and inefficient because it requires a lot of resources. To answer these problems, an electronic voting (e-voting) system is proposed. E-voting is seen as being able to answer these problems because it can facilitate and speed up the voting process and vote counting so that the spent resources can be minimized. The e-voting system was built using the system development life cycle (SDLC). Which consists of identification, analysis, design, construction, testing, implementation. The testing phase was carried out by observing, interviewing, and studying literature. The results of the analysis were then analyzed, then designed using UML modeling. Meanwhile, the application program is designed using the CodeIgniter framework, the PHP programming language and the MySQL database. Based on the results of research and testing, it is concluded that the e-voting system is more effective in terms of implementation, and more efficient in terms of costs, personnel and implementing personnel.","PeriodicalId":291821,"journal":{"name":"Jurnal Accounting Information System (AIMS)","volume":"23 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122614060","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Penerapan Laporan Laba/Rugi Segmen Sebagai Alat Bantu Untuk Pengendalian Biaya 将损益表作为成本控制工具的应用
Jurnal Accounting Information System (AIMS) Pub Date : 2021-03-31 DOI: 10.32627/AIMS.V4I1.124
Neneng Dahtiah, Frita Ayuning Putri
{"title":"Penerapan Laporan Laba/Rugi Segmen Sebagai Alat Bantu Untuk Pengendalian Biaya","authors":"Neneng Dahtiah, Frita Ayuning Putri","doi":"10.32627/AIMS.V4I1.124","DOIUrl":"https://doi.org/10.32627/AIMS.V4I1.124","url":null,"abstract":"This research was conducted in the company \"X\" which is a company with more than one type of business activity. This research was conducted to determine how the application of the segment income statement using the contribution approach. The method used in this research is quantitative method with a case study approach, and data collection techniques using interview techniques and documentation. The segment profit / loss statement applied in this study contains the division segment profit / loss statement, the product line segment income statement, and the rental income segment report from the tenants. After the research is carried out, the segment income statement contains information that shows a number of losses on a particular product. This is because the information in the income statement prepared by the company is not detailed so that the costs incurred in the previous period were out of control.","PeriodicalId":291821,"journal":{"name":"Jurnal Accounting Information System (AIMS)","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129285899","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Perancangan Model Pembelajaran Harga Pokok Produksi Berbasis Spreadsheet untuk Meningkatkan Pemahaman Mahasiswa 基于电子表格的生产价格设计学习模式,以提高学生的理解
Jurnal Accounting Information System (AIMS) Pub Date : 2021-03-31 DOI: 10.32627/AIMS.V4I1.114
Dyah Puspitasari Sunaryo Putri, Niera Feblidiyanti
{"title":"Perancangan Model Pembelajaran Harga Pokok Produksi Berbasis Spreadsheet untuk Meningkatkan Pemahaman Mahasiswa","authors":"Dyah Puspitasari Sunaryo Putri, Niera Feblidiyanti","doi":"10.32627/AIMS.V4I1.114","DOIUrl":"https://doi.org/10.32627/AIMS.V4I1.114","url":null,"abstract":"Cost of Goods Manufacture Calculation is an important comprehension in the Cost Accounting course, which is a scientific discipline that has dimensions not only theoretical but also applied that cannot be separated from technological developments. Computerized practical skills are important for students. This course is not only granted to students of the Faculty of Economics, but also several study programs in other faculties and one of them is the Industrial Engineering study program. Therefore, this spreadsheet-based learning model is designed to provide practical learning process so that the students understanding of the calculation of the cost of goods manufacture can be increase. Using experimental method, the posttest scores achieved by students who received the learning method material using the spreadsheet program was significantly different with students who did not receive the spreadsheet program material. The conclusion is that the learning model using a spreadsheet was able to effectively improve students' understanding of the material for calculating the cost of manufacture.","PeriodicalId":291821,"journal":{"name":"Jurnal Accounting Information System (AIMS)","volume":"27 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128787091","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Sistem Informasi Pengelompokan Pembayaran Denda Tilang Menggunakan Algoritma K-Means Clustering 信息系统使用k - memeling算法对罚金进行分类
Jurnal Accounting Information System (AIMS) Pub Date : 2021-03-31 DOI: 10.32627/AIMS.V4I1.128
Nana Suarna, Nining Rahaningsih, Nana Mulyanasari, Usup Supendi
{"title":"Sistem Informasi Pengelompokan Pembayaran Denda Tilang Menggunakan Algoritma K-Means Clustering","authors":"Nana Suarna, Nining Rahaningsih, Nana Mulyanasari, Usup Supendi","doi":"10.32627/AIMS.V4I1.128","DOIUrl":"https://doi.org/10.32627/AIMS.V4I1.128","url":null,"abstract":"This study Violation can be defined as a situation where there is a mismatch between the rules and implementation. The regulation is contained in Law Number 22 Year 2009, concerning \"Road Traffic and Transportation\" which has been stipulated by the state and is valid legally. The current problem shows, there is no information service system for ticket data management, unable to manage the process of grouping the results of the payment of fines properly, because the process is still manual by checking the data of offenders who have made payments, so it takes longer to process the grouping and data management payment results. The objectives of this study are: Knowing the success of the k-means clustering algorithm in the process of grouping the ticket data to the process of grouping the results of the payment of fines. This research uses the clustering method with the k-means algorithm which is one of the algorithms for the formation of data clusters. This algorithm works by dividing the data into k-clusters by grouping data based on certain classes which are then formulated the results by analyzing the articles that are violated and average. the total amount of the penalty payment. Research shows that information services for ticket data management using the k means clustering algorithm can simplify the process of grouping the payment of fines by more than 70%. This can be proven through the results of the hypothesis test which states that t count is smaller than t table with a value of -2.430 <2.178 so that Ha can be accepted and H0 is rejected.","PeriodicalId":291821,"journal":{"name":"Jurnal Accounting Information System (AIMS)","volume":"65 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132710969","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Analisis Pengaruh Kecukupan Modal, Risiko Pasar dan Efisiensi Operasional terhadap Risiko Kredit Perbankan 分析资本充分性影响、市场风险和经营效率对银行信贷风险的影响
Jurnal Accounting Information System (AIMS) Pub Date : 2021-03-31 DOI: 10.32627/AIMS.V4I1.109
Luh Nadi
{"title":"Analisis Pengaruh Kecukupan Modal, Risiko Pasar dan Efisiensi Operasional terhadap Risiko Kredit Perbankan","authors":"Luh Nadi","doi":"10.32627/AIMS.V4I1.109","DOIUrl":"https://doi.org/10.32627/AIMS.V4I1.109","url":null,"abstract":"This study aims to examine The Effect Of Capital Adequacy, Market Risk, And Operational Efficiency On Bank Credit Risk. The Research Sample is 10 Conventional Commercial Banks Listed On The Indonesia Stock Exchange. The research variables were proxied by CAR, NIM, and BOPO for the independent variable and NPL for the dependent variable. This study uses quantitative data sourced from banking financial reports on the website of the financial services authority (OJK). The analysis technique uses panel data regression and testing using the software program Eviews (econometric Views) version 9. The results show that capital adequacy proxied by CAR and Operational Efficiency Proxied by BOPO have a significant positive effect on the variable risk of credit or non performing loan proxied by NPL, while market risk proxied by NIM has no effect on NPL.","PeriodicalId":291821,"journal":{"name":"Jurnal Accounting Information System (AIMS)","volume":"17 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132056374","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Pengembangan Sistem Informasi Pelayanan Kependudukan di Kecamatan Cibeunying Kidul
Jurnal Accounting Information System (AIMS) Pub Date : 2021-03-31 DOI: 10.32627/AIMS.V4I1.134
Nana Sujana
{"title":"Pengembangan Sistem Informasi Pelayanan Kependudukan di Kecamatan Cibeunying Kidul","authors":"Nana Sujana","doi":"10.32627/AIMS.V4I1.134","DOIUrl":"https://doi.org/10.32627/AIMS.V4I1.134","url":null,"abstract":"Cibeunying Kidul District is a government agency that has implemented a computerized population data recording system in its work, such as at the time of applying for a KK and KTP, only some still use the manual method, namely when applying for incoming and outgoing moving letters. The process of recording data manually in a ledger provided directly by service officers. This of course makes time inefficient, because the data recording process takes a long time.The Population Service Information System Design Solution is quite effective and efficient in the process of recording data in the KK registration book, KTP, Transfer Letter and Letter of Moving Out. It is hoped that after implementing this solution service officers can undergo a fast, precise, and accurate community service process.","PeriodicalId":291821,"journal":{"name":"Jurnal Accounting Information System (AIMS)","volume":"69 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122134611","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Pengaruh Tax Avoidance Terhadap Cost Of Debt Dan Dampaknya Terhadap Nilai Perusahaan (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2015-2017) Tax Avoidance对Debt成本的影响及其对公司价值的影响(2017年至2017年在印尼证券交易所上市的制造企业实证研究)
Jurnal Accounting Information System (AIMS) Pub Date : 2020-10-12 DOI: 10.32627/AIMS.V3I2.107
Raden Wulan Saparinda
{"title":"Pengaruh Tax Avoidance Terhadap Cost Of Debt Dan Dampaknya Terhadap Nilai Perusahaan (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2015-2017)","authors":"Raden Wulan Saparinda","doi":"10.32627/AIMS.V3I2.107","DOIUrl":"https://doi.org/10.32627/AIMS.V3I2.107","url":null,"abstract":"The purpose of this research  is to analyze tax avoidance on the cost of debt and it affects the firm value. This research uses a sample of manufacturing companies on the Indonesia Stock Exchange for the period 20152017. The program used in analyzing data uses  SPSS  21 . This research found that tax avoidance has a positive influence on the cost of debt t test showing significance of 0.003 <0.05. Cost of Debt has a negative effect on firm value with a significance of 0,000 <0,05. Tax avoidance does not affect on firm value because of the significance of 0.052> 0.05. The cost of debt can mediate the effect of tax avoidance on firm value with a significance of 0.025 <0.05. The path analysis results is a direct effect of X on Y by 9,1%, direct effect of Y on Z by 15,84% and there is an indirect effect of X on Z through Y by  -12%.","PeriodicalId":291821,"journal":{"name":"Jurnal Accounting Information System (AIMS)","volume":"33 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-10-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126690006","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
ANALISIS DAMPAK PENUNDAAN DANA ALOKASI UMUM PADA PELAKSANAAN KEGIATAN PEMERINTAH DAERAH (STUDI KASUS PADA PEMERINTAH KABUPATEN GARUT) 分析推迟地方政府活动的一般拨款的影响(加略县政府案例研究)
Jurnal Accounting Information System (AIMS) Pub Date : 2020-10-12 DOI: 10.32627/AIMS.V3I2.104
Neneng Dahtiah, Setiawan Setiawan, Mega Aulia Hijrah
{"title":"ANALISIS DAMPAK PENUNDAAN DANA ALOKASI UMUM PADA PELAKSANAAN KEGIATAN PEMERINTAH DAERAH (STUDI KASUS PADA PEMERINTAH KABUPATEN GARUT)","authors":"Neneng Dahtiah, Setiawan Setiawan, Mega Aulia Hijrah","doi":"10.32627/AIMS.V3I2.104","DOIUrl":"https://doi.org/10.32627/AIMS.V3I2.104","url":null,"abstract":"Perlambatan ekonomi global, penurunan harga komoditas, serta ketidakpastian di pasar keuangan mengakibatkan asumsi makro berubah. Perkiraan shortfall penerimaan perpajakan sebesar Rp 219 triliun juga mengharuskan pemerintah merevisi APBN TA 2016. Pengurangan alokasi belanja termasuk transfer ke pemerintah daerah perlu dilakukan untuk menghindari defisit anggaran yang semakin membengkak. Pengurangan alokasi belanja ini dilakukan dengan mengeluarkan kebijakan penundaan penyaluran sebagian DAU. Kabupaten Garut merupakan salah satu pemerintah daerah yang terimbas kebijakan ini. Penelitian ini bertujuan untuk mendeskripsikan respons Pemerintah Kabupaten Garut dalam menghadapi permasalahan tersebut dan menganalisis lebih jauh mengenai pengaruhnya terhadap kinerja pemda. Penelitian menggunakan metode penelitian kualitatif deskriptif. Hasil yang diperoleh adalah penundaan penyaluran sebagian DAU mengakibatkan pemerintah daerah mengalami kesulitan dalam membayar gaji pegawai, pembayaran pada pihak ketiga, dan kegiatan rutin. Strategi yang dilakukan meliputi upaya peningkatan penerimaan dari sumber lain, efisiensi pada belanja, kebijakan pembiayaan, penggunaan cadangan kas Pemkab Garut, dan penganggaran kembali beberapa kegiatan di tahun 2017. Penundaan penyaluran sebagian DAU berdampak pada tidak terlaksananya 19 kegiatan di Dinas Pendidikan, 7 kegiatan di Dinas Kesehatan, dan 14 kegiatan di Dinas Bina Marga.","PeriodicalId":291821,"journal":{"name":"Jurnal Accounting Information System (AIMS)","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-10-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128947456","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
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