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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 227 Documents
The Influence of Fraud Diamond on Academic Fraud Intention Among Accounting Students David Pesudo; Vrilita Vanesa Parengkuan
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 8 No. 1 (2023)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study was aimed to find out the influence of fraud diamond, including pressure, opportunity, rationalization, and ability on students' academic cheating intentions. Quantitative method was used to carry out this study. The population of this study included students from the Accounting Study Program, Faculty of Economics and Business, Samratulangi University, Manado, as the population, and the samples included the classes of 2019 students in the major, chosen by using purposive sampling. The data was in the form of primary data obtained by distributing questionnaire through the Google form. The research results have shown that partially, the pressure variable has no effect on students' academic cheating intentions, opportunity has a negative effect on academic cheating intentions, rationalization does not have a positive effect on students' academic cheating intentions, and ability affects positively on academic cheating intentions. After conducting the research, it is suggested that future researchers are expected to be able to further develop other factors to be studied, including adding other factors from variables that can influence students' intentions to commit academic fraud such as ability, motivation and integrity.
Literature Study: The Effectiveness of Accounting Information Systems From Organizational Perspective Nadia Lawita; Anis Chariri
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 8 No. 1 (2023)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32486/aksi.v8i1.482

Abstract

This article aims to fill the research gap by providing a systematic literature review on the factors that influence the effectiveness of accounting information systems from an organizational perspective. This research method uses a literature review process or the results of a literature review obtained through reading sources in the field of accounting information systems. The results of the literature review are research found in journals published from 2013 to 2021. The components used in measuring the Effectiveness of Accounting Information Systems are based on the DeLone and McLean Information System Success Model Theory, including Information Quality, System Quality and Service Quality
The Effect of Accrual Quality, Underwriter Reputation, and Family Involvement on Corporate Bond Under-pricing Irma Suryani Indra; Elvira Luthan; Amy Fontanella
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 8 No. 1 (2023)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32486/aksi.v8i1.483

Abstract

This study aims to determine how the influence of Accrual Quality, Underwriter's Reputation and Family Involvement on the under-pricing of corporate bonds in the manufacturing and banking industries during 2017-2021. This research is a quantitative study using secondary data collected through the IDX's official website and the company's website. The population used in this study were all manufacturing and banking companies that issued bonds in 2017-2021 using purposive sampling technique for the sample selection method. This study uses multiple linear analyses, which in this study shows that the reputation of the underwriter has a significant effect on the under-pricing of corporate bonds. Meanwhile, the quality of accruals and family involvement has no significant effect on the under-pricing of corporate bonds.
The Effect of Tax Aggressiveness on Corporate Social Responsibility Disclosures (Study on Listed Companies on the Indonesia Stock Exchange) Ferdyan Saputra; Niken Ayuningrum; Dedi Handoko; Tanto Tanto
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 8 No. 1 (2023)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32486/aksi.v8i1.513

Abstract

Many companies consider tax costs to be the part of lost corporate profits, so companies go through various ways to maximize profits by reducing tax costs. One of the ways that companies do this is by taking aggressive tax measures. The purpose of this study was to show the effect of tax aggressiveness on corporate social responsibility disclosure. The study was conducted on 89 companies listed on the Indonesia Stock Exchange between 2015 until 2021 using the OLS regression analysis model and sensitivity analysis tests. The results showed that tax aggressiveness no effect the disclosure of corporate social responsibility, although this effect is only seen in the next one year's observation (t+1). These results show that the effect of a policy cannot be measured directly within the same time frame as when it was created. The study also found that only company size had any effect on social responsibility disclosure, while leverage, capital intensity and profitability had no effect on social responsibility disclosure.
The Efficiency of Bookkeeping Financial Transactions in The Preparation of Financial Reports the Ward Financial Institution Patihan Manguharjo District Madiun City Rino Wiwoho
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 8 No. 1 (2023)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32486/aksi.v8i1.550

Abstract

At the end of each quarter and at the end of each year The Ward Financial Institution (TWFI) Patihan is obliged to submit financial reports to the Madiun City Government through the relevant offices. Financial reports are submitted in printed form. Making TWFI financial reports is seen as inefficient. Recording of financial transactions still uses a single-entry system. Some financial records that are not really needed must still be attached to the financial statements. The system for recording financial transactions that is deemed necessary to be implemented at TWFI Patihan is a double entry system. In this study, the Microsoft Office Excel application was used. All the required accounts are poured into sheets, one account per sheet, like a ledger. Each account displays its balance. Each balance of the account is linked to balance sheet, Income Statement, statement of equity and Cash Flow. Every time there is a new transaction and it has been recorded in both debit and credit accounts, the value of the account in the financial statements will also change. The results of the study show that recording financial transactions with a double entry system is more appropriate for TWFI. Reporting to the Madiun City Government can be submitted in one file which includes all accounts with their balances and the required financial statements. TWFI management needs to improve skills in recording every transaction with a double entry system.
Analysis of Management Information System for Financial Data Management (Case Study XYZ Polytechnic) Az Zahra Izaaz; Tubagus Khudri
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 8 No. 2 (2023)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32486/aksi.v8i2.499

Abstract

The Technology-Organization-Environment (TOE) framework is used to evaluate the adoption of Management Information System (MIS) for financial data management and provide recommendations for optimizing MIS implementation in XYZ Polytechnic with three contexts: technology, organization and environment. The research method uses a qualitative approach obtained from interviews with five respondents. The results showed that in the context of technology, the relative advantage attribute of MIS is useful in providing financial service information to all parties of XYZ Polytechnic, but in compatibility and complexity there are still technical obstacles in SIM, it needs improvement in the calculation of the Basic Teaching Fee accurately, employee pay slips with automatic format, actual data and information integration. For the organizational context, there needs top management support to make decisions in determining developers as MIS providers to fix these technical problems, sufficient training to improve the quality of human resources and additional MIS user staff for work efficiency according to organizational needs. Environmental factors are influenced by regulatory support in the form of Government Regulations and standard operating procedures to ensure the implementation and provision of MIS, industry characteristics with competition among colleges can improve Polytechnic performance through improving the quality of financial services on MIS.
Analysis of the implementation of the Si APIK Android-Based Accounting Information System as an Effort to Improve KUBE MSME Income (Joint Bussiness Group) Mega Buana During The Covid – 19 Pandemic Despita Meisak; Ayu Feranika; Laura Prasasti
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 8 No. 2 (2023)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32486/aksi.v8i2.508

Abstract

Apik, an android-based accounting information system, will meet the needs of financial operational activities at MSME Kube Mega Buana in an effort to increase income during the COVID-19 pandemic. This descriptive-qualitative research method is used in applied research. This study's data analysis technique is to collect theories related to the problem, systematically arrange data based on the results of observations or observations made in the field, and describe problems based on theoretical solutions. theory obtained, then the last step is to provide conclusions. Based on the results of the application of the Apik system on MSMES Kube Mega Buana during the trial period, MSMES can carry out simple financial reporting that is in accordance with current accounting standards as a support for increasing income for MSMES. And all evidence of financial transactions is properly archived in the database contained in the application, and transaction history is properly archived every period.
Banyu Lemon Sales Management Based on Information and Technology Edy Susena; Suci Purwandari; Markus Sukendar; Riyan Setiyanto
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 8 No. 2 (2023)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32486/aksi.v8i2.544

Abstract

Technology was created to facilitate activities in everyday life, and to help us provide fast, precise, and accurate information. The internet is not only a communication tool for spreading information that is very fast and cheap. In the economic field there are many marketing methods via the internet to achieve increased sales turnover targets. An e-commerce website or online store is a website that aims to sell one or more goods and services using electronic media as a medium for information and transaction media for these goods/services. Before getting to know the internet, the sellers only advertised the company through word of mouth and distribution of brochures so that only a few people knew about it. Currently, Banyu Lemon does not yet have publicity or promotion facilities, so that consumers who visit Banyu Lemon are only from the surrounding area and people outside the area do not know the existence and products of the shop. Meanwhile, in promotion we need a media that can help the promotion reach the target consumers. Therefore, in order to provide good service to consumers while promoting Banyu Lemon products, an information media in the form of a website is designed to promote and increase sales of Banyu Lemon products.
Determinants of Audit Report Lag with Intervening Auditor Specialist Industry Yudhi Prasetiyo
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 8 No. 2 (2023)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32486/aksi.v8i2.553

Abstract

This research was conducted to test and determine the factors that affect audit report lag. There are two independent variables in this study, namely profitability which is proxied by return on investment, and company size, which is indicated by total assets, then there is an industry specialist auditor as intervening. The research method applied in this research is quantitative by using Sem Partial Least Square and using Smart PLS 3.0 software as a data processing tool. The sample used in this study is a publicly listed BUMN company consistently during the 2014-2021 period. The results found in this study are that the profit proxied in return on investment does not affect audit report lag and industry specialist auditors, then company size has an influence on audit report lag but there is no relationship with industry specialist auditors, then industry specialist.
Impact of The Announcement of Unusual Market Activity in Indonesia Stock Exchange: Unusual Market Activity, Abnormal Return, Event Study Widhi Astari; Gerianta Yasa
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 8 No. 2 (2023)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32486/aksi.v8i2.554

Abstract

The purpose of this study is to empirically prove the information content of unusual market activity announcements by hiding how the capital market thinks before and after an announcement to the market whether the objectives of the Indonesian Stock Exchange have been achieved. This research is an event study with an observation period of 5 days. This study used a purposive sampling technique in taking samples using the one sample T-test as a method of data analysis. This study covers 2021 with 228 announcements of Unusual Market Activity, observations on the Indonesian Stock Exchange (IDX). Based on the results of the analysis, the change in abnormal returns that occurs indicates that the market has responded to this announcement mechanism. Investors responded quickly to the announcement of Unusual Market Activity. This can be seen from the decrease in abnormal returns after the announcement, which previously experienced an increase as a result of unusual price movements. The aim of the Indonesian Stock Exchange to restore new efficiency with this Unusual Market Activity announcement mechanism has been achieved. This study is the first to exclusively select a post-covid-19 year, 2021, and use the event study method. New insights into this are providing useful information for investors, academics, policy makers and other stakeholders