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Jurnal AKSI (Akuntansi dan Sistem Informasi)
ISSN : 25413198     EISSN : 25286145     DOI : -
Core Subject : Economy, Science,
Jurnal AKSI (Akuntansi dan Sistem Informasi) with registered number ISSN 2541-3198 (printed), ISSN 2541-6145 (online) is scientific journals which publish articles from the fields of accounting and information system. AKSI will publish in two times issues Volume 1, Numbered: 1-2 are scheduled for publication: May and September.
Arjuna Subject : -
Articles 12 Documents
Search results for , issue "Vol 6, No 1 (2021)" : 12 Documents clear
Village Funds in The Middle of Pandemic COVID-19 are Still Accountable and Transparent? Hutapea, Miranda Dewina; Hapsari, Aprina Nugrahesthy Sulistya
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol 6, No 1 (2021)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32486/aksi.v6i1.716

Abstract

This study aims to describe the practice of accountability and transparency in managing village funds, especially concerning the allocation of village funds for direct cash assistance during the COVID-19 pandemic. This research is a qualitative descriptive study. This study's data are primary data obtained through in-depth interviews with village heads, village secretaries, village consultative bodies, and village community representatives. The results showed that the implementation of the principle of horizontal, vertical accountability and transparency had been manifested in the management of village funds in Village X. Except for the regulation of horizontal accountability at reporting and administration stages and the principle of transparency in implementation. This is due to weak human resources and not a maximal risk assessment. The village government needs to improve the principles of accountability and transparency, especially in the implementation, reporting, administration, and improvement of good governance, to meet all its stakeholders' satisfaction.
Enterprise Resource Planning Based Open Source Pamungkas, Canggih Ajika; Iskandar, Dwi
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol 6, No 1 (2021)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32486/aksi.v6i1.659

Abstract

In the era of the 4.0 industrial revolution, companies are trying to implement information technology to increase competitive competitiveness. Information technology is implemented within the company to increase productivity and help achieve quality, time standards, and satisfaction for consumers and employees, wherein business this is manifested in a set of systems consisting of information systems and supporting infrastructure. One solution is to implement a system to manage all company resources or what is called an Enterprise Resource Planning (ERP) system. Implementing an ERP system requires high costs and is highly dependent on the vendor. The purpose of this research is to build an ERP system on an open-source basis so that it can be used by middle to lower enterprises as an alternative to ERP systems to support the company's operations.The ERP system was developed using the waterfall system development method. The result of this research is the development of an ERP system based on open source. The conclusion of this research is that the ERP system can be configured according to the needs of small and medium scale companies. Can record documentation of company operational activities. The centralized database system provides benefits for companies to view data on business operations. Suggestions given for further research are to develop warehouse management and material management modules.
The effect of disclosure of Corporate Social Responsibility (CSR) and Good Corporate Governance (GCG) on company value (Empirical study on Food and Beverage companies listed on the IDX for the period 2016-2018) Venty, Oktavia; Akramiah, Nurul
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol 6, No 1 (2021)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32486/aksi.v6i1.492

Abstract

High increase in company value is a long-term goal that should be achieved by the company which will be reflected in the market price of its shares because investors' valuation of the company can be observed through the movement of stock prices of companies traded on the stock exchange for companies that have gone public. Company value is the investor's perception of the company, which is often associated with stock prices. Company value is not only measured by the level of profitability. Various studies have concluded that there are many factors that influence the high and low values of a company. One such factor is the disclosure of Corporate Social Responsibility (CSR) and Good Corporate Governance (GCG). This study aims to determine specifically the effect of the disclosure of Corporate Social Responsibility and Good Corporate Governance on the value of the company in the food and beverage companies listed on the Stock Exchange in the 2016-2018 period. Taking the research period over the past three years, because in that period CSR disclosures are experiencing a fairly good development, indicated by the increasing number of companies that carry out CSR disclosures in the annual report. This study uses sample data from 11 food and beverage companies listed on the Indonesia Stock Exchange. The results of this study Corporate Social Responsibility (CSR) affect the value of the company. Companies that implement CSR, disclose it in Corporate Social Reporting so that it will get many benefits such as customer loyalty and trust from creditors and investors. Whereas Good Corporate Governance (GCG) influences company value. This can be interpreted that the size of the GCG index received by the company. This means that an increase in GCG will drive an increase in company value.
Urgency Historical Tracing Reality Double-Entry Bookkeeping Amir, Vaisal; Alfia, Yulis Diana
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol 6, No 1 (2021)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32486/aksi.v6i1.710

Abstract

This study aims to explore the urgency of history exploration of Double-Entry Bookkeeping reality and methodology. The method used in this research is a critical literature study. The results showed that there is a fundamental issue (basic) in viewing of the general development of accounting (positivism) who sees accounting simply as numbers and technical bookkeeping. These views are binary (single vision) that is patterned secularist materialism. Positivism is seen as constraction view of reality and resulted in a crisis of ethics. In the history of the literature review found that precisely the development of accounting that claim construction Double-Entry Bookkeeping Paciolli as accounting embryo today is unhistorical. DEB historical studies tend to use the basis of conventional economic paradigm and functionalist explanation. Methodological exploration in the history of accounting needs to be done in finding accounting reality DEB relevant and contextual to its day. Methodological aspects of multidisciplinary and use this critical perspective is required in order to occur the dynamic changes in the accounting, understanding, and development of accounting more ethical and just.
The Influence of Independence, Motivation, and Understanding of Entrepreneurship on Entrepreneurial Interest in Vocational Students Darmuji, Darmuji; Fatiyah, Husnul
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol 6, No 1 (2021)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32486/aksi.v6i1.753

Abstract

This research was conducted to determine the influence of independence, motivation, and understanding of entrepreneurship on entrepreneurial interest in Vocational students. The methods used by researchers are quantitative and verification methods. The population taken for this study came from 4 Study Programs Accounting, Electronic Engineering, Electrical Engineering, and Mechanical Engineering at one of Vocational School and a total of 250 respondents who were taken by using sampling techniques. There are two data in this study, namely primary data and secondary data collected. The researcher collected the data by using an online questionnaire distributed to all the participants. The data that has been obtained, then analysed using multiple regression tests, multiple correlation tests, and verification analysed for each and between variables. This study shows that all variables, namely independence, motivation, and understanding of entrepreneurship have a positive effect on the high interest of Vocational Students to become young entrepreneurs.
Determining Factors for Success Use of E-Learning in Learning Process in College Alfian, Mohammad; Maulidah, Hikmatul
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol 6, No 1 (2021)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32486/aksi.v6i1.640

Abstract

This research was conducted to determine the use of e-Learning that was conducted by students in College. The main purpose of this research was to find out the factors that make up e-learning successfully used in teaching learning in College. The variables in this study were e-Learning Quality, Information Quality, Use of e-Learning, User Satisfaction and Success of e-Learning. The respondents in this study were active students who used e-learning in their teaching and learning process. The number of respondents in this study were 206 respondents. The respondents in this study were students who use e-learning in teaching and learning processes in College around Pekalongan residency. The data processing in this study used the SmartPLS 3.0 tool. The results of this study showed that the quality of e-learning affects user’s satisfaction and use of e-learning. Furthermore, the quality of information generated from e-Learning only affected user’s satisfaction but it did not affect the use of e-learning. The successful use of e-learning was effect by user’s satisfaction and use of e-learning.
The Effect of Propping on the Performance of the Financial Industry in Indonesia Putri, Verlina Anggita Kartika; Supatmi, Supatmi
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol 6, No 1 (2021)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32486/aksi.v6i1.729

Abstract

This study aims to determine the effect of related party transactions propping on the financial industry's financial performance and performance market performance. This research sample is 66 financial industry companies listed on the Stock Exchange Indonesia (IDX) during 2017-2019 with 198 observations as panel data. Based on the panel data regression test, this research found propping proxied by related party transactions account payables, related party transactions with other payables and related party transactions liabilities other than account payables do not positively affect the company's financial performance (ROA). Propping is proxied by related party transactions, account payables, and liabilities other than account payables do not positively affect the market performance of industrial companies' finance. Meanwhile, propping proxied by transactions of other debt-related parties positively affects financial industry companies' market performance (Tobin's Q). The findings align with transaction cost theory and the efficient transaction hypothesis that related party transactions are efficient transactions to boost company performance.
Design and Development Of Mobile Advertising as A Measure of Advertising and Education Promotion Using Location-Based Service Idris, Mahmud; Tanto, Tanto
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol 6, No 1 (2021)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32486/aksi.v6i1.641

Abstract

The use of information technology in business is an important thing to implement in order for businesses to gain competitive advantage. In order to provide superior value to customers or potential customers, companies can implement mobile advertising. Mobile advertising is an advertising service on smartphones and mobile devices that can access content in various forms, from simple text messages to interactive content. This study aims to design a Location-Based Service (LBS) based mobile advertising for advertising and promotion. The method in this study uses the waterfall method with the programming language in this system using Java. This application system runs on the Android operating system. The database used is MySQL. This system can be operated on the Android system to be used for promotion.
Jambi City Tourism Information System Design Milano, Rezagi; Tanto, Tanto
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol 6, No 1 (2021)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32486/aksi.v6i1.650

Abstract

The very rapid development of technology helps a lot in terms of disseminating information to be faster, more accurate, and not limited by place and time. Technology in the tourism sector is not only used as a promotional medium, but technology is also a learning medium for entrepreneurs in the tourism sector so it is important for the tourism sector to have an information system as a medium for disseminating information. The Jambi City Tourism Information System is an information system that contains a collection of information data that summarizes information about the region, province or tourism place in the city of Jambi which is compiled in a web-based information system, with this information system it can make it easier for the public to obtain information. , accelerating the service of information sources. The design of the tourism information system in the city of Jambi is built in a web-based form with system design assisted by several tools such as the programming language PHP, Javascript, MySQL, Xampp, and Adobe Dreamweaver.
Utilization of Arduino UNO Technology and Arduino IDE to Create Electrical Disconnect Products for Electronic Equipment Iskandar, Dwi; Sunandar, Ahmad
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol 6, No 1 (2021)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32486/aksi.v6i1.653

Abstract

Today many people often forget to turn off household appliances such as fans or lights, which results in the flow of electricity from the socket even when not in use, resulting in excessive power consumption. Electricity tariff for the first quarter of 2019: IDR 1,115 / kWh for medium voltage customers. If the lecture room has 4 lamps where each lamp has 23 watts of power, 2 Daikin AC units with 1 PK each, each air conditioner has 840 watts of power. Acer S1213Hn LCD projector has the power: 250 Watt, the total cost of electricity consumption per hour and usage for a month of 26 days for the lecture hall consisting of lamps, air conditioner and LCD projectors is IDR 58,617.78. The research method used is literature study and data collection, technology concept design, development preparation, hardware assembly, Arduino UNO coding, upload coding to hardware, technology testing. To find out the test results whether the technology can work properly, it must be applied directly by connecting the technology that has been created with electricity directly. The way that can be done is to connect the Arduino with mains power using a DC 5 V adapter then connect the relay to a 220 V AC power source and a 220 V halogen lamp. After everything is connected, the lights can be turned on by bringing the registered RFID closer to the RFID Reader, if you want. set how long it takes for the light to turn on can press a button on the IR remote

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