Jurnal Accounting Information System (AIMS)最新文献

{"title":"PERAMALAN KURS, INFLASI, IMPOR DAN EKSPOR DENGAN VECM","authors":"Nina Valentika, Vivi Iswanti Nursyirwan, Ilmadi Ilmadi","doi":"10.32627/AIMS.V3I2.108","DOIUrl":"https://doi.org/10.32627/AIMS.V3I2.108","url":null,"abstract":"Penelitian Catalbas (2016) dimodifikasi dalam penelitian ini dengan menambahkan variabel inflasi. Vector Error Correction Model (VECM) digunakan dalam penelitian ini untuk meramalkan variabel. Penelitian ini bertujuan untuk memodelkan kurs, inflasi, impor dan ekspor, meramalkan kurs, inflasi, impor dan ekspor, dan mengetahui hubungan jangka panjang antarvariabel. Model antarvariabel dalam penelitian ini adalah VECM dengan lag 2, menggunakan trend deterministic dengan asumsi none intercept no trend, dan terdapat 2 kointegrasi. Model penelitian ini dikatakan baik untuk meramalkan ekspor dan impor dengan batas toleransi adalah 5%. Berdasarkan VECM, diperoleh bahwa terdapat hubungan jangka panjang untuk peubah-peubah yang ada dalam persamaan kointegrasi kedua terhadap perubahan impor yaitu impor, kurs dan ekspor pada satu periode sebelumnya. Terdapat hubungan jangka panjang untuk peubah-peubah yang ada dalam persamaan kointegrasi pertama terhadap perubahan inflasi yaitu inflasi, kurs dan ekspor pada satu periode sebelumnya. Terdapat hubungan jangka panjang untuk peubah-peubah yang ada dalam persamaan kointegrasi kedua terhadap perubahan inflasi yaitu impor, kurs dan ekspor pada satu periode sebelumnya. Catalbas' research (2016) was modified in this study by adding an inflation variable. Vector Error Correction Model (VECM) is used in this study to predict variables. This study aims to model the exchange rate, inflation, imports and exports, forecast exchange rates, inflation, imports and exports, and determine the long-term relationship between variables. The inter-variable model in this study is VECM with a lag of 2, using a deterministic trend assuming none intercept no trend, and there are 2 cointegration. This research model is said to be good for predicting exports and imports with a tolerance limit of 5%. Based on the VECM, it is found that there is a long-term relationship for the variables that exist in the second cointegration equation to changes in imports, namely imports, exchange rates and exports in one previous period. There is a long-term relationship for the variables in the first cointegration equation to changes in inflation, namely inflation, exchange rates and exports in the previous period. There is a long-term relationship for the variables in the second cointegration equation to changes in inflation, namely imports, exchange rates and exports in the previous period.","PeriodicalId":291821,"journal":{"name":"Jurnal Accounting Information System (AIMS)","volume":"32 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":"132439380","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}

{"title":"THE EFFECT OF INFORMATION TECHNOLOGY AND INTERNAL CONTROL SYSTEM ON QUALITY OF FINANCIAL STATEMENTS PT BANK MUAMALAT INDONESIA TBK","authors":"Nano Suyatna, N. Nurrohman","doi":"10.32627/AIMS.V3I2.102","DOIUrl":"https://doi.org/10.32627/AIMS.V3I2.102","url":null,"abstract":"This article aims to analyze: 1) the effect of information technology on the quality of PT. Bank Muamalat Indonesia Tbk. 2) the effect of the internal control system on the quality of the financial statements of PT. Bank Muamalat Indonesia Tbk. 3) the influence of information technology and internal control systems on the quality of the financial statements of PT Bank Muamalat Indonesia Tbk. The study was conducted with a survey in the form of a questionnaire to the leaders and employees of PT. Bank Muamalat Indonesia Tbk. and self assessment through PT. Bank Muamalat Indonesia Tbk.The statistical method used is multiple linear regression analysis with data processing using the Statistical Package for Social Science (SPSS) version 22 for Windows. Previously conducted a classical test to determine the normality of data.The results of the study showed: 1) The effect of Information Technology on the quality of the financial statements of PT. Bank Muamalat Indonesia Tbk, with a value of standardized coefficient (?) of 0.096, its effect on the quality of financial statements is very low. 2) The influence of the Internal Control System on the quality of the financial statements of PT. Bank Muamalat Indonesia Tbk, with a standardized coefficient (?) of 0.669, influencing the quality of strong financial statements. 3) The effect of the simultaneous correlation coefficient on Information Technology and Internal Control Systems on the quality of the financial statements of PT. Bank Muamalat Indonesia Tbk of (R) = 73.6% is significant and the relationship that occurs is positive with a coefficient of determination (R Square) of 54.2% and the remaining 45.8% is influenced by other.Meanwhile, if seen from the calculated probability value shows that simultaneously there is the influence of Information Technology, Internal Control Systems on the quality of financial statements of PT. Bank Muamalat Indonesia Tbk.","PeriodicalId":291821,"journal":{"name":"Jurnal Accounting Information System (AIMS)","volume":"16 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":"115063686","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}

{"title":"Sistem Pendukung Keputusan Penilaian Kinerja Helpdesk Data Management Di PT. Telkom Witel Bandung Menggunakan Metode TOPSIS","authors":"Prasetya Adhytiatama Saputra, Hendra Gunawan","doi":"10.32627/AIMS.V3I2.110","DOIUrl":"https://doi.org/10.32627/AIMS.V3I2.110","url":null,"abstract":"PT. Telkom adalah salah satu perusahaan yang memanfaatkan teknologi informasi dan internet secara bersamaan dengan sangat baik, bahkan perusahaan ini merupakan perusahaan terbesar yang bergerak di bidang telekomunikasi. Dalam menjalankan proses bisnisnya, PT. Telkom memanfaatkan teknologi informasi yang ada pada saat ini. Teknologi informasi yang dimanfaatkan nya antara lain; website dan internet. Akan tetapi, dalam kegiatan penilaian untuk karyawan masih belum menggunakan teknologi informasi apapun. Oleh karena itu, penulis mengambil tema penelitian berjudul “Sistem Pendukung Keputusan Penilaian Kinerja Helpdesk Data Management Di PT. Telkom Witel Bandung Menggunakan Metode TOPSIS”.TOPSIS adalah salah satu metode pengambilan keputusan multi kriteria yang pertama kali diperkenalkan oleh Yoon dan Hwang pada tahun 1981. TOPSIS menggunakan prinsip bahwa alternatif yang terpilih harus mempunyai jarak terdekat dari solusi ideal positif dan jarak terpanjang (terjauh) dari solusi ideal negatif dari sudut pandang geometris dengan menggunakan jarak Euclidean (jarak antara dua titik) untuk menentukan kedekatan relatif dari suatu alternatif.Hasil dari penulisan yang dilakukan oleh penulis menghasilkan sebuah sistem pendukung keputusan yang nantinya akan membantu pihak perusahaan dalam menentukan karyawan terbaik pada divisi helpdesk data management.","PeriodicalId":291821,"journal":{"name":"Jurnal Accounting Information System (AIMS)","volume":"7 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":"123032915","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}

{"title":"PERENCANAAN ARSITEKTUR SISTEM INFORMASI BERBASIS CLOUD COMPUTING DENGAN MENGGUNAKAN METODE EAP (ENTERPRISE ARCHITECTURE PLANNING) (Studi Kasus: PT. Ma’soem)","authors":"M. F. Nugraha","doi":"10.32627/AIMS.V3I2.103","DOIUrl":"https://doi.org/10.32627/AIMS.V3I2.103","url":null,"abstract":"PT. Ma'soem is one of Pertamina fuel distributor in West Java, which has 33 retail outlets. The operations are run Pertamina fuel is sold directly to customers and supplying the fuel directly from the manufacturer Pertamina. PT. Ma'soem so far in implementing the business processes have not been using an information system that requires the Enterprise Architecture Planning for PT. Ma'soem. Enterprise architecture models used in this research is by using a model of Enterprise Architecture Planning (EAP). EAP is a process of defining the enterprise architecture, which focuses on data architecture, application and technology in support of business and plans to implement the architecture, where the EAP method, there are several stages ranging assessment of the Initialization of planning (Planning Initiation), Modeling Business (Business Modeling) Systems and Technology today (current Systems & Technology), Architecture Data (Data Architecture), Application Architecture (Applications Architecture), Architectural Technology (Technology Architecture), Plan of Implementation (Implementation Plans).The results of this analysis, information systems on PT. Ma'soem form a blueprint for enterprise architecture planning planing the cloud-based managed defines four core business processes, the data architecture resulted in 17 entities, 6 as well as the application for the technology architecture technology architecture resulted in the proposal.","PeriodicalId":291821,"journal":{"name":"Jurnal Accounting Information System (AIMS)","volume":"54 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":"125188677","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}

{"title":"Perbandingan Algoritme Klasifikasi Untuk Prediksi Cuaca","authors":"Amril Mutoi Siregar, Sutan Faisal, Y. Cahyana, Bayu Priyatna","doi":"10.32627/AIMS.V3I1.92","DOIUrl":"https://doi.org/10.32627/AIMS.V3I1.92","url":null,"abstract":"Weather conditions is an air condition in a place with a relatively short time, which is expressed by the value of parameters such as temperature, wind speed, pressure, rainfall, which is another atmospheric phenomenon as the main component. Human activities can be influenced by weather conditions, such as transportation, agriculture, plantation, construction or even sports. Therefore, for determining the weather, getting weather information needs to be made so that it can be utilized by the community. Problems that arise how to make weather predictions automatically so that it can be done by everyone. In this study proposed several algorithms Navie Bayes, Decision Tree, Random Forest to calculate the opportunities of one class from each of the existing group attributes and determine which class is the most optimal, meaning that grouping can be done based on the categories that users enter in the application. The prediction system has been made to obtain an accuracy rate of Navie Bayes of 77.22% with a standard deviation of 29%, a Decision Tree accuracy rate of 79.46% with a standard deviation of 15%, a random forest accuracy rate of 82.38% with a standard deviation of 43%.","PeriodicalId":291821,"journal":{"name":"Jurnal Accounting Information System (AIMS)","volume":"19 6 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-04-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122407096","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}

{"title":"Pengelolaan Jenjang Karir Karyawan Melalui Aplikasi Web Menggunakan Metode Prototype di Pintex Cirebon","authors":"Nana Suarna, Nining Rahaningsih, Saeful Anwar","doi":"10.32627/AIMS.V3I1.45","DOIUrl":"https://doi.org/10.32627/AIMS.V3I1.45","url":null,"abstract":"Career path and supervision of employee work performance are the main elements in managing human resources for employees, and as a process that aims to improve the career of the workforce in accordance with their talents and abilities, so that they can function properly and optimally for the company. In managing employee career paths at Pintex, many employees do not meet the qualifications so that it can hamper the development of career paths for employees. Based on these problems in managing career levels of employee performance using the prototype method. Through this method it is expected to facilitate the process of assessing employee performance better and easier. he results of this study, are expected to help and facilitate the management of employee career paths, with the hope of improving employee performance in the company.","PeriodicalId":291821,"journal":{"name":"Jurnal Accounting Information System (AIMS)","volume":"20 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-04-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127769662","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}

{"title":"Perancangan Sistem Rencana Anggaran Biaya (Studi Kasus pada Merapi Jaya Sablon Bandung)","authors":"M. Koswara, L. Pratiwi","doi":"10.32627/AIMS.V3I1.89","DOIUrl":"https://doi.org/10.32627/AIMS.V3I1.89","url":null,"abstract":"Nowadays, the technology still continues to develop, various technologies are made to facilitate the people to conduct activities. technologies needed today is information. Information is primary needs which is very important for the company. Technology can make an accurate calculation tool to help a job. With a combination of information system and the function of a budget can increase the opportunity for companies to achieve company’s goal. Merapi Jaya Sablon is a SME’s who engaged in screen printing services. The management of the company does not have a budget plan and it cause cash outlays inefficiently.","PeriodicalId":291821,"journal":{"name":"Jurnal Accounting Information System (AIMS)","volume":"54 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-04-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115433695","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}

{"title":"Penyusunan Model Laporan Keuangan Entitas Mikro Kecil Menengah Berdasarkan SAK EMKM pada EMKM Konveksi","authors":"N. Pertiwi, H. Rohendi, Setiawan Setiawan","doi":"10.32627/AIMS.V3I1.90","DOIUrl":"https://doi.org/10.32627/AIMS.V3I1.90","url":null,"abstract":"This study aims to know the knowledge of EMKM Convections jeans in Soreang District regarding SAK EMKM, to find out the financial records carried out by EMKM, and to compile a model of EMKM Convection’s financial statements that are under SAK EMKM. In data collection, used snowball sampling and data analysis techniques are carried out through the stages of data reduction, evaluating EMKM’s knowledge of SAK EMKM, evaluating the suitability of the records carried out by EMKM Convection with applicable standards, namely SAK EMKM, seeing the similarity of activities contained in EMKM convection to create a model suitable for all EMKM convection and compile a model of financial statements for EMKM Convections following SAK EMKM. The results showed that the EMKM Convections in Soreang District still did not know about the existence of SAK EMKM, EMKM actors also still did a simple recording, there was no further record up to the preparation of financial statements. Besides, this study also produced a financial statement model for EMKM convections that were by the SAK EMKM.","PeriodicalId":291821,"journal":{"name":"Jurnal Accounting Information System (AIMS)","volume":"63 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-04-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125377762","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}

{"title":"Pengaruh Financing to Deposit Ratio dan Non Performing Financing terhadap Return on Assets (Studi Kasus Bank Syariah Mandiri)","authors":"Prita Humairoh, Faisal Rakhman","doi":"10.32627/AIMS.V3I1.91","DOIUrl":"https://doi.org/10.32627/AIMS.V3I1.91","url":null,"abstract":"This study analyzes the effect of Financing to Deposit Ratio (FDR) and Non Performing Financing (NPF) on Return on Assets (ROA) based on the 2014-2018 BSM(BSM) financial statements. This research uses a quantitative method with an associative approach and then processed withstatistical software.The data of this study are secondary data in the form of quarterly financial reports of BSM with a sample of quarterly financial reports of BSMfor the 2014-2018 periode which have been audited and published as accountability to the public and the Financial Services Authority.The results showed that there was no effect of FDR on ROA based on the results of the t test, where the value of tcount ttable (-2,362 <2,109). This means that the amount of financing originating from customer funds has no effect on changes in net income, while the amount of problematic financing has a significant and negative effect on net income obtained by BSM.While simultaneously there is a significant effect of FDR and NPF on ROA in BSM based on the results of the F test, where the value of Fcount> Ftable (11,394> 3.59).This means that simultaneously the amount of financing disbursed and the amount of financing that has problems has a significant effect on BSMprofitability.","PeriodicalId":291821,"journal":{"name":"Jurnal Accounting Information System (AIMS)","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-04-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128527109","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}

{"title":"Implementasi Model Delone and Mclean untuk Analisa Kepuasan Pengguna Aplikasi myIndihome","authors":"Dwi Atmoko","doi":"10.32627/AIMS.V3I1.93","DOIUrl":"https://doi.org/10.32627/AIMS.V3I1.93","url":null,"abstract":"The industrial revolution 4.0 has entered many lines of human life ranging from the internet and the creative and digital economy industries. The number of internet users is increasing from years to make Internet Service Providers (ISPs) competing against each other with various services and price choices that may vary. Indihome is one of the internet services provided by Telkom Indonesia. By the end of 2018, Indihome had up to 5 million customers making it the largest internet service provider with the largest number of customers in Indonesia. myIndiHome as an IndiHome internet service customer care application is the application with the highest number of downloads in Indonesia, with more than 1 million downloads. So that this study will test the level of user satisfaction myIndiHome application. This study uses the DeLone and McLean Model as a tool to analyze user satisfaction for the myIndiHome application. The DeLone model in this study uses the variables of information quality, service quality and system quality and user satisfaction. Results of this study note that the quality of myIndiHome application has a significant positive effect on user satisfaction and the quality of myIndiHome application system has a significant positive effect on user satisfaction. However, the quality of myIndiHome application services does not have a significant positive effect on user satisfaction.","PeriodicalId":291821,"journal":{"name":"Jurnal Accounting Information System (AIMS)","volume":"356 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-04-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122445249","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}