JUSTIKA : Jurnal Sistem Informasi Akuntansi最新文献

{"title":"Financial Accounting Data Processing at El Amir Baby Shop Using Zahir Accounting Version 6.0","authors":"Andini Tri utami, Yuri Rahayu","doi":"10.31294/justika.v3i2.2827","DOIUrl":"https://doi.org/10.31294/justika.v3i2.2827","url":null,"abstract":"Pesatnya perkembangan teknologi informasi mempengaruhi kegiatan perusahaan untuk mengelola data akuntansi, Semakin maju teknologi informasi, semakin besar dampaknya terhadap akuntansi. Dampak yang sangat terasa adalah pengolahan data berubah dari sistem manual menjadi sistem komputerisasi. Toko Baby Shop El Amir merupakan perusahaan dagang yang kegiatan utamanya adalah pembelian dan penjualan perlengkapan anak dan bayi. Penyusunan tugas akhir ini menggunakan metode wawancara, observasi dan studi pustaka. Pencatatan akuntansi keuangan pada Toko Baby Shop, dalam pencatatan laporan keuangannya masih menggunakan Microsoft excel dan bantuan buku dalam pembuat laporan keuangan setiap bulannya. Hal ini sangat menghambat pekerjaan karena memakan waktu lama. Sedangkan perkembangan teknologi dan persaingan global sudah sangat ketat sehingga tidak efektik jika itu semua dilakukan dengan cara manual. Menggunakan Zahir Accounting Versi 6.0 merupakan solusi yang terbaik untuk memecahkan permasalahan yang ada pada toko ini. Karena dengan menggunakan Zahir Accounting versi 6.0 dapat tercapai sutau kegiatan yang efektif dan efisien dalam menunjang aktivitas dalam perusahaan ini. Dengan menggunakan program apliaksi Zahir Accounting 6.0 maka dapat mengurangi kesalahan yang dapat terjadi dalam mengolah data keuangan. ","PeriodicalId":323262,"journal":{"name":"JUSTIKA : Jurnal Sistem Informasi Akuntansi","volume":"9 18","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"138994168","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":"Penerapan Zahir Accounting Versi 6 Untuk Pengolahan Data Akuntansi Pada Toko Kenanga","authors":"Natasya Fauziah Nur Shiami","doi":"10.31294/justika.v3i2.2919","DOIUrl":"https://doi.org/10.31294/justika.v3i2.2919","url":null,"abstract":"Toko Kenanga merupakan perusahaan dagang yang bergerak di bidang pakaian, yang menjual perlengkapan sekolah, dalam pencatatan data keuangan pada Toko Kenanga masih di lakukan secara manual. Pengolahan akuntansi secara manual memiliki risiko yang lebih besar dibandingkan dengan menggunakan sistem yang sudah terkomputerisasi, hal ini berdampak pada ketidaksesuaian laporan keuangan, pencatatan transaksi dan alat hitung yang masih manual, sehingga dalam pengerjaannya kurang efektif dan efisien, begitu juga dengan bukti transaksi yang menumpuk dan memungkinkan mudah hilang ataupun rusak. Zahir Accounting menghasilkan laporan keuangan yang akurat, mudah dipahami, fleksibel dan tepat waktu, baik dari dalam perusahaan maupun dari luar perusahaan.  Metode penelitian yang digunakan yaitu metode pengumpulan data yang terdiri dari wawancara, observasi, dan studi pustaka. Dengan adanya sistem pengolahan data secara terkomputerisasi dapat meminimalisir terjadinya kesalahan dalam pengolahan data yang berhubungan dengan toko, agar dalam pencatatan laporan keuangan lebih mudah, praktis, dan akurat. Adapun metode pengolahan data menerapkan aplikasi program akuntansi yaitu Zahir Accounting Versi 6. Dengan adanya penerapan aplikasi ini diharapkan dapat mendukung jalannya suatu sistem agar dapat terolah secara efisien sehingga diperoleh hasil yang lebih baik terutama pada laporan keuangan. \u0000 ","PeriodicalId":323262,"journal":{"name":"JUSTIKA : Jurnal Sistem Informasi Akuntansi","volume":"115 8","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"138999530","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":"Pengolahan Data Keuangan Pada CV. Nagrak Perkasa Menggunakan Zahir Accounting Versi 6.0","authors":"Alvira Nur Arafah, Yuri Rahayu","doi":"10.31294/justika.v3i2.2932","DOIUrl":"https://doi.org/10.31294/justika.v3i2.2932","url":null,"abstract":"In today’s sophisticated era, all us are required to be fast-paced, effective and able to compete in the very long term in the business world. Acconting is also affected because of this increasingly sophisticated technology. As it is now, the impact has been felt, at first we still used manual recording use book, but the more sophisticated the recording has been computerized. CV. Nagrak Perkasa is a trading company engaged in the field of Specialist Wholesale of Building Materials which provides service if customers are in need of building materials. The author uses interviess, observations, and literature studies to obtain information. CV. Nagrak Perkasa still uses accounting records manually using no computerized books. Zahir Accounting Vrsion 6.0 can be a toll to record transactions an financial reports to make them more effective, efficient and accurate. Using Zahir Accounting Version 6.0 can reduce errors that occur and accounting records. \u0000 ","PeriodicalId":323262,"journal":{"name":"JUSTIKA : Jurnal Sistem Informasi Akuntansi","volume":"21 7","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139000738","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":"ISAK 35 PRACTICES ON THE MANAGEMENT OF FINANCIAL REPORTING OF NON-PROFIT ORGANIZATIONS AT THE CATHEDRAL CHURCH OF ST. THERESIA LISIEUX SIBOLGA","authors":"S. Purba, Calista Calista","doi":"10.31294/justika.v3i2.2961","DOIUrl":"https://doi.org/10.31294/justika.v3i2.2961","url":null,"abstract":"Cathedral Church of St. Theresia Lisieux and other non-profit organizations rely on the preparation and delivery of financial reports, so professional groups that provide support to Indonesian Accountants (IAI) must provide new interpretations of financial reporting norms. PSAK 1 Amendment to the Presentation of Financial Reports IAI publishes an explanation of Accounting Standards Number 35 (ISAK 35) to improve understanding of the financial reports prepared and submitted. Cathedral Church of St. Theresia Lisieux would benefit from this. in obtaining external financial support. The purpose of this research is to compare the financial statements of St. Theresia Lisieux's financial reports comply with the ISAK 35 financial reporting framework. This research uses qualitative technical methods; Practice at St. Paul's Cathedral Paul Descriptive analysis was used to compare Theresa Lisieux's theory and ISAK 35. Data for this research was collected through observation. Financial report of St. Cathedral Church Theresia Lisieux pointed out that the church has not yet developed its financial reporting mechanism in line with current requirements, especially ISAK 35, because the church only covers income and expenditure reports.","PeriodicalId":323262,"journal":{"name":"JUSTIKA : Jurnal Sistem Informasi Akuntansi","volume":"50 2","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"138997385","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 Rasio Profitabilitas Dan Rasio Aktivitas Terhadap Nilai Perusahaan Pada Perusahaan Telekomunikasi Yang Terdaftar Di Bursa Efek Indonesia Periode 2022","authors":"Desy Nur Rahmawati, Denny Erica, S. Rachmah","doi":"10.31294/justika.v3i2.2450","DOIUrl":"https://doi.org/10.31294/justika.v3i2.2450","url":null,"abstract":"The presence of telecommunications services is needed in the digitalization era to activate increasingly sophisticated telecommunications equipment. The development of the telecommunications sub-sector can already be seen from the large number of people using telecommunications equipment. Several telecommunications companies operating in Indonesia are listed as issuers on the Indonesia Stock Exchange. Telecommunications companies must be able to compete and improve their performance in order to maintain high corporate value in the eyes of investors. The purposes of this study are: 1. To test how the influence of the profitability ratio on firm value in telecommunications companies listed on the Indonesia Stock Exchange (IDX) for the 2022 period 2. To test how the effect of the activity ratio on firm value in telecommunications companies listed on the Stock Exchange Indonesia (IDX) for the 2022 period. The data collection technique in this study used secondary data. This study obtains data through storage, where a collection of information is obtained from documents such as records, financial reports, and others. The data used is obtained from the official website of the Indonesia Stock Exchange (IDX). This shows that the return on equity has a significant effect on the price to book value. The coefficient value (Sig2) on the variable X2 is 0.398. This shows that in the case of total assets turnover (X2) it has a significant effect on price to book value (Y). \u0000 ","PeriodicalId":323262,"journal":{"name":"JUSTIKA : Jurnal Sistem Informasi Akuntansi","volume":"13 51","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"138999126","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 Informasi Akuntasi Penjualan Berbasis Web Pada Wedang Uwuh Tjap Ngonah","authors":"Amanda Puspa Respati, Yuri Rahayu, Wina Widiati","doi":"10.31294/justika.v3i1.2059","DOIUrl":"https://doi.org/10.31294/justika.v3i1.2059","url":null,"abstract":"Wedang Uwuh Tjap Ngonah Sukabumi adalah sebuah toko penjual rempah-rempah ciri khas Kota Sukabumi. Pada penelitian ini bertujuan untuk mengetahui sistem penjualan yang berjalan pada Wedang Uwuh Tjap Ngonah Sukabumi. Sistem penjualan pada Wedang Uwuh Tjap Ngonah Sukabumi merupakan hal penting pengelolaan usaha, karena kegiatannya tidak akan terlepas dari kegiatan yang berhubungan dengan penjualan.  Sistem berjalan yang ada masih dicatat secara manual, sehingga dalam pengelolaan data penjualan masih ada kesalahan dan tidak efektifnya waktu. Metode yang digunakan yaitu Dengan adanya bantuan sistem terkomputerisasi yang berbasis ecommerce, maka pengelolaan data penjualan hingga laporan penjualan dapat lebih cepat dan lebih terjamin keamanannya serta keakuratannya dapat mengurangi resiko kesalahan.","PeriodicalId":323262,"journal":{"name":"JUSTIKA : Jurnal Sistem Informasi Akuntansi","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123224877","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 Software Akuntansi ABSS Accounting V25 Untuk Menghasilkan Laporan Keuangan Pada Toko Komputer","authors":"Syaripah Syaripah, Rifky Permana","doi":"10.31294/justika.v3i1.1892","DOIUrl":"https://doi.org/10.31294/justika.v3i1.1892","url":null,"abstract":"Tingkat perekonomian indonesia saat ini cukup baik, terbukti dengan banyaknya perusahaan yang baru berdiri, semua perusahaan pada umumnya memiliki sistem yang dapat mempermudah pelaksanaan proses bisnis yaitu melalui pemanfaatan teknologi. Dikarenakan masih banyak proses pembuatan laporan keuangan dilakukan secara manual menggunakan media kertas sehingga mengakibatkan kesalahan dalam proses pencatatan,pengolahan dokumen transaksi dan kesalahan dalam perhitungan maupun pencatatan laporan keuangan. Frekuensi transaksi yang cukup banyak setiap harinya membuat toko komputer membutuhkan pencatatan akuntansi yang cepat dan tepat dengan menggunakan teknologi komputer untuk mendukung kegiatan usaha yang berkaitan dengan pengolahan data akuntansi keuangan, Dalam kasus ini menggunakan aplikasi ABSS Accounting Versi 25 yang nantinya dapat memudahkan perusahaan mengelola data akuntansi keuangan menjadi lebih efektif, efisien dan dapat mengurangi terjadinya kesalahan dalam pencatatan sehingga menghasilkan laporan akuntansi yang lebih akurat serta analisa laporan keuangan yang nantinya akan sangat berguna untuk perkembangan perusahaan di masa yang akan datang.","PeriodicalId":323262,"journal":{"name":"JUSTIKA : Jurnal Sistem Informasi Akuntansi","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128769111","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":"ANALISIS PERENCANAAN PENGGUNAAN PAGU ANGGARAN DALAM MENINGKATKAN EFEKTIVITAS KEGIATAN DI BIDANG PARIWISATA PADA DINAS KEPEMUDAAN OLAHRAGA DAN PARIWISATA KOTA SUKABUMI","authors":"Gia Kanias","doi":"10.31294/justika.v3i1.1747","DOIUrl":"https://doi.org/10.31294/justika.v3i1.1747","url":null,"abstract":"ABSTRAK \u0000Gia Kanias (2030615001) Planning Analysis on the Use of Budget Ceilings in Increasing the Effectiveness of Activities in the Tourism Sector at the Sukabumi City Sports and Tourism Youth Service. \u0000  \u0000The Sukabumi City Youth, Sports and Tourism Office is an institution that plays a role in assisting the Mayor in carrying out government affairs in the Youth, Sports and Tourism Sector which are the regional authority and Assistant Tasks assigned to the Region. This study aims: (1) To explain how budget planning is passed down to SKPD. (2) To explain how the budget ceiling is used in the tourism sector for one year. (3) To explain how the effectiveness of budget planning in the field of tourism. This research method is descriptive qualitative, namely by going directly to the field which was carried out at the Sukabumi City DISPORAPAR. Data obtained by conducting observations, interviews and Documentation Studies. The steps taken for research purposes (1) conduct research on how the budget ceiling can fall to each SKPD/Dinas. (2) Conduct research on how budget ceilings are used in the tourism sector. (3) calculating effectiveness by looking at the data in the 2020-2021 Tourism Sector budget realization report. \u0000  \u0000The results of the research conducted concluded that: (1) The process of preparing the regional income and expenditure budget in the Disporapar of Sukabumi City, especially the Tourism Sector, is all in accordance with Permendagri Number 21 of 2011. (2) The budget ceiling used in the tourism sector has followed the correct flow that has been determined by the head of planning and finance disporapar. (3) The implementation of the budget at the Disporapar City of Sukabumi for the 2020-2021 Fiscal Year has been effective. It was found that the percentage ratio for 2020 is 98% which can be said to be effective and for 2021 is 100% which can be said to be very effective. In the government, especially in the tourism sector, it has carried out a maximum effectiveness of 100% because if more than 100% it is considered a waste of the budget and inefficient. \u0000  \u0000Keywords: Use of Budget Ceilings in Increasing the Effectiveness of Activities in the Tourism Sector at the Sukabumi City Youth, Sports and Tourism Office \u0000  \u0000  \u0000  \u0000  \u0000 ","PeriodicalId":323262,"journal":{"name":"JUSTIKA : Jurnal Sistem Informasi Akuntansi","volume":"34 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130373847","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 Informasi Penjualan Pada Apotek Puri Kasih","authors":"Renny Oktapiani, Lia Indriyani, I. Pangestu, R. Kartikasari, Risma Nurfauziah","doi":"10.31294/justika.v3i1.1788","DOIUrl":"https://doi.org/10.31294/justika.v3i1.1788","url":null,"abstract":"Di sebagian besar Apotek, sistem penjualan dan pemasaran masih konvensional. Artinya semua pelanggan harus datang ke Apotek untuk membeli. Dalam hal ini, seharusnya lebih banyak pihak yang berpartisipasi dalam kegiatan operasional. Dengan menggunakan website dan sistem penjualan berbasis e-commerce diharapkan apotek dapat meningkatkan pelayanan pelanggan dan meningkatkan loyalitas pelanggan. Apotek Puri Kasih bersaing dengan apotek lain khususnya di bidang pengembangan teknologi informasi Sulit ditemukan. Juga, membuat laporan penjualan itu sulit. Bagaimana aplikasi penjualan membantu Apotek untuk mengelola data penjualan dan membuat laporan penjualan bulanan yang sesuai untuk memudahkan staf Apotek bekerja dengan aplikasi tersebut. Dalam hal ini, perangkat lunak dikembangkan menggunakan metode Prototipe, dan maket sistem dimulai untuk memungkinkan fungsionalitas diperbarui sesuai kebutuhan.","PeriodicalId":323262,"journal":{"name":"JUSTIKA : Jurnal Sistem Informasi Akuntansi","volume":"336 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123933621","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 Informasi Akuntansi Berbasis Web Pada Laporan Pengeluaran Kas Kecil PT BPR","authors":"Cut Azna S.H.A, Silvia Wulandari Putri, Rifa Nurafifah, Yuri Rahayu, Rusli Nugraha","doi":"10.31294/justika.v3i1.1953","DOIUrl":"https://doi.org/10.31294/justika.v3i1.1953","url":null,"abstract":"Sistem Informasi Akuntansi yang efektif dan cepat sangat penting bagi keberhasilan jangka panjang suatu perusahaan. Seperti halnya pada Sistem Informasi Akuntansi yang dimiliki PT Bpr Supra Kota Sukabumi. Pengolahan data pengeluaran biaya Alat Tulis Kantor PT Bpr Kota Sukabumi yang masih ditulis dengan menggunakan Microsoft Office Excel dan sudah tersistematis memiliki kekurangan yang berdampak pada keterlambatan dan ketidakakuratan penyajian data untuk menghasilkan informasi atau laporan pengeluaran kas kecil.Hasil ini dijadikan sebagai latar belakang merancang sebuah sistem Informasi Akuntansi Berbasis web pada Laporan Pengeluaran Kas Kecil dengan Metode Fluktuasi PT Bpr Supra. Rancangan sistem yang dirancang memiliki fungsi penyampaian informasi yang dituangkan kedalam bentuk website. Tujuan dibuat rancangan Sistem Informasi Akuntansi berbasis website agar membangun sebuah kebutuhan informasi efisien dan kecepatan dalam pengolahan data kas kecil pada perusahaan PT Bpr Supra sehingga sistem pelaporan lebih kondusif dibandingkan dengan sistem saat ini. Selain itu, semua pihak dari berbagai kalangan yang berkepentingan dapat memperoleh manfaat informasi laporan kas kecil secara otomatis.","PeriodicalId":323262,"journal":{"name":"JUSTIKA : Jurnal Sistem Informasi Akuntansi","volume":"80 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126196989","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}