Jurnal AKSI (Akuntansi dan Sistem Informasi)
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.
Articles
227 Documents
<![CDATA[Effect of Individual Characteristics on Perception of Usability and Perception of Ease in Use of Mobile Commerce ]]>
<![CDATA[Rahajeng, Lila]]>;
<![CDATA[Kaluge, David]]>
<![CDATA[ Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol 4, No 2 (2019) ]]>
Publisher : <![CDATA[Politeknik Negeri Madiun ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (670.229 KB)
|
DOI: 10.32486/aksi.v4i2.335
<![CDATA[This research study discusses the differences in individual characteristics associated through the use of mobile commerce with the perception of usefulness (Usefulness) and perceptions of convenience (Easy to Use) by converting the Technology Acceptance Model (TAM) model developed by Davis in 1989. The research was conducted at the Faculty of Economics and Business Universitas Brawijaya Malang using the survey method. The researcher received a response of 35 accounting students who used mobile commerce services. The researcher used the SPSS Software application to study the research data. This study uses the Multivariate Analysis of Variance (MANOVA) test. The results of the analysis for this model reveal the use of mobile commerce services there are individual level differences in the use of m-commerce (perceptions of usability and perceived ease) in each individual category of respondents' characteristics (Age, Gender, Innovation). The implications of this study are relevant to management and system analysis for benefit factors and consider the use of use in using and developing mobile commerce transactions.]]>
<![CDATA[Analysis of Mosque Financial Management to Optimization the Role of Mosque in Advancing Communities Using Critical Ethnomethodology Studies ]]>
<![CDATA[Sugiharto, Sugiharto]]>;
<![CDATA[Kirowati, Dewi]]>;
<![CDATA[Amir, Vaisal]]>
<![CDATA[ Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol 4, No 2 (2019) ]]>
Publisher : <![CDATA[Politeknik Negeri Madiun ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (62.099 KB)
|
DOI: 10.32486/aksi.v4i2.397
<![CDATA[The purpose of this study is to see the extent of mosque financial management to optimize the role of the mosque in advancing the surrounding community both in terms of religious, economic, social, and cultural. In addition, this study also aims to see the extent of the influence of the mosque in the formation of community character in the environment around the mosque. This research focuses on governance carried out by the management, including leadership and management of the resources they have in advancing economic, social, cultural life and shaping the character of a more religious society. The method used in this research is qualitative non-positivistic, using a critical ethnomethodology analysis tool. Primary data in this study were obtained through in-depth interviews and direct observation. While secondary data in the study were obtained by looking at the records held by the manager as well as other data related to the research object. The expected outcome is the identification of problems with the financial management of the existing mosque and the resolution of the problem with the aim of optimizing the role of the mosque in building and advancing the community around the main mosque in facing the modern era as it is today. In addition, the results of this study will also be an input and reference for the mosque's financial management that is independent and has an impact on the progress and prosperity of the community (both physically and mentally).]]>
<![CDATA[The Difference of Corporate Social Responsibility Disclosure and Implementation of Good Corporate Governance Based on Company Size ]]>
<![CDATA[Aviyanti, Richo Diana]]>;
<![CDATA[Kaluge, David]]>
<![CDATA[ Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol 4, No 2 (2019) ]]>
Publisher : <![CDATA[Politeknik Negeri Madiun ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (405.046 KB)
|
DOI: 10.32486/aksi.v4i2.336
<![CDATA[This research aims to test and analyze the difference of CSR disclosure and the implementation of GCG based on company size namely large, medium, and small-scale companies. This research used a Multivariate Analysis of Variance (MANOVA) test with manufacturing companies listed on the Indonesia Stock Exchange in 2018 as many as 158 companies as the sample. The test shows that CSR disclosure in large-scale companies is different than the other. The large-scale companies reveal CSR more broadly than the medium and small-scale companies. Meanwhile, the medium and small-scale companies tend to have similarities of CSR disclosure (no different). In the implementation of GCG, there isn't a similarity in each size of those companies. Because of the differences, it makes that the implementation of GCG in large-scale companies better than medium-scale companies and small-scale companies.]]>
<![CDATA[Comparative Analysis of Students Learning Achievement in The Advanced Public Sector Accounting ]]>
<![CDATA[Suharyono, Suharyomo]]>;
<![CDATA[Mule, Yurika Ariati]]>
<![CDATA[ Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol 4, No 2 (2019) ]]>
Publisher : <![CDATA[Politeknik Negeri Madiun ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (237.644 KB)
|
DOI: 10.32486/aksi.v4i2.337
<![CDATA[Based on semester credit units (SKS) students must be able to complete public sector accounting subjects correctly in accordance with the provisions. This study was conducted to determine whether there is a difference in understanding the learning outcomes of advanced public sector accounting courses between classes A and B. To test the analysis using the Mann-Whitney nonparametric test. The population in this study were 52 4th semester students in the D4 Accounting Public Accounting Study Program. The results of this study indicate that learning understanding or the ability of students in advanced public sector accounting courses between class A and class B are different. Differences in the learning environment in advanced public sector accounting courses in each class affect student learning outcomes]]>
<![CDATA[The Effect of Customer Relationship Management (CRM) To Customers’ Loyalty and Customers’ Satisfaction as Mediator Variables ]]>
<![CDATA[Emaluta, Fikriya Hanim Kardiya]]>;
<![CDATA[Isnalita, Isnalita]]>;
<![CDATA[Soewarno, Noorlailie]]>
<![CDATA[ Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol 4, No 2 (2019) ]]>
Publisher : <![CDATA[Politeknik Negeri Madiun ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (392.31 KB)
|
DOI: 10.32486/aksi.v4i2.352
<![CDATA[This research aims at exploring the effect of customer relationship management (CRM) which based of several indicators, such as information and data, process, technology, human resource; focused on customers’ loyalty and customers’ satisfaction as the mediator variable of PT Gojek Indonesia. The analysis uses structural equation modelling (SEM) with warp PLS version 5.00 program to examine the hypothesis. There are 216 respondents in this research. The respondents are the Gojek Indonesia’s customers. The result of the research shows that there positive effect and significance between the CRM of Gojek Indonesia’s service provided and costumers’ satisfaction and loyalty. It also indicates that the result of the research is consistent with the previous CRM research findings and the findings of the current research, where the CRM of Gojek Indonesia’s service gives indirect positive effect to the costumers’ loyalty through costumers’ satisfaction that shows supportive mediator relation between CRM, customers’ satisfaction, and customers’ loyalty.Keywords: customer relationship management, customers’ satisfaction, customers’ loyalty]]>
<![CDATA[Constraint Review and Implementation of audits on technology-based Startup Companies in Indonesia ]]>
<![CDATA[Setyadi, Erwin]]>
<![CDATA[ Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol 4, No 2 (2019) ]]>
Publisher : <![CDATA[Politeknik Negeri Madiun ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (286.641 KB)
|
DOI: 10.32486/aksi.v4i2.342
<![CDATA[Masa depan perusahaan-perusahaan berbasis teknologi digital dan internet sangat prospektif. Namun beberapa kendala pun muncul dikarenakan tidak semua startup memiliki angel investor yang bersedia menyuntikkan modal awal yang besar untuk operasional awal. Standar akuntansi yang digunakan untuk menilai kapitalisasi pasar startup cukup sulit diterapkan sebab yang dinilai bukan asset riil melainkan potensi pangsa pasar pengguna produk teknologi atau aplikasi mereka, yang mana cenderung fluktuatif dan tidak pasti. Kendala yang lain dalam proses audit adalah sebagian besar kegiatan pengolahan data berlangsung menggunakan (program) komputer, yang secara fisik tidak dapat dilihat pelaksanaannya. Tulisan ini membahas kendala yang dihadapi perusahaan startup dan implementasi auditnya.]]>
<![CDATA[EFFECTIVENESS AND CONTRIBUTION OF REGIONAL TAXES FOR REGIONAL ORIGINAL INCOME IN EX-KARESIDENAN MADIUN ]]>
<![CDATA[Suhasto, RB. Iwan Noor]]>;
<![CDATA[Widodo, Nova Maulud]]>;
<![CDATA[Wibowo, Sundaru Guntur]]>
<![CDATA[ Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol 5, No 1 (2020) ]]>
Publisher : <![CDATA[Politeknik Negeri Madiun ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (335.373 KB)
|
DOI: 10.32486/aksi.v5i1.432
<![CDATA[The establishment and regional development require the availability of large funds; therefore, it is necessary to maximize the sources of regional acceptance. The region of East Java West that has a potential source of regional income that is quite a lot derived from regional tax funds that function to be able to further improve the system and mechanism of development of autonomous regions. The focus of this research is knowing the effectiveness and contribution of regional taxes on regional indigenous revenue. This research was conducted in the local government of the ex-karesidenan Madiun. The data used in this research is secondary data. Data is analysed quantitatively. The Data was analysed by using tax effectiveness analysis, analysis of tax contributions, and then classified based on the effectiveness and contribution of local taxes. The result of regional tax effectiveness assessment can be concluded that the regional tax effectiveness for three years shows maximum results with very effective criteria, because of the effect given to the targets that want to was declared more than 100%. Local tax contributions can be concluded that regional tax contributions to indigenous revenue in the Western East Java region for three years contributed to the criteria of 20%-30% of the regional original revenue. The highest regional tax in the year 2015 ? 2017 is found by the Revenue Board of Kota Madiun. While the lowest level of regional tax contribution in 2015-2016 is on the local revenue board of Ngawi and in 2017 is on the Regional Revenue Board of Ponorogo.]]>
<![CDATA[ANALYSIS OF TELECOMMUNICATION TOWER ACCOUNTING AT PT. SARANA MENARA NUSANTARA TBK. PERIOD 2014-2015 ]]>
<![CDATA[Anggraeny, Shinta Noor]]>;
<![CDATA[Oktavia, Trisna Ayu]]>;
<![CDATA[Sugiharto, Sugiharto]]>
<![CDATA[ Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol 5, No 1 (2020) ]]>
Publisher : <![CDATA[Politeknik Negeri Madiun ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (433.463 KB)
|
DOI: 10.32486/aksi.v5i1.419
<![CDATA[ This study aims to determine the accounting treatment of telecommunication tower companies, especially PT. Sarana Menara Nusantara Tbk. which recognized telecommunications towers as fixed assets in 2014 and recognized as investment properties in 2015 and the impact of their accounting for that period.This type of research is qualitative research, using interpretive descriptive methods. Data presented in descriptive form without processing with other analytical techniques. With this research, information is expected to equalize perceptions related to differences that occur regarding differences in recognition of telecommunications towers and to assist companies in evaluating performance, especially in terms of achieving earnings. ]]>
<![CDATA[Analysis of the Effect of Perceived Risk, Perceived Usefulness and Attitude on Usage Intention with TAM (Case Study: Go-jek Application) ]]>
<![CDATA[Afandi, Yosi]]>;
<![CDATA[Astuti, Endang Siti]]>;
<![CDATA[Kusumawati, Andriani]]>;
<![CDATA[Abdillah, Yusri]]>
<![CDATA[ Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol 5, No 1 (2020) ]]>
Publisher : <![CDATA[Politeknik Negeri Madiun ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.32486/aksi.v5i1.476
<![CDATA[The purpose of this research is to determine what variables affect usage intention. This research uses the object of research is the go-jek application. The go-jek application is one of the online transactions used by the community because the go-jek application provides various service features that are needed by the public such as goride, gocar, gofood, gosend and many more service features. With more and more users it is necessary to do research on go-jek applications. The method used in this research is TAM. The results of the test indicate that usage intention is influenced by variables of trust, perceived risk, perceived usefulness and attitude]]>
<![CDATA[SUSTAINABLE GROWTH AND LIQUIDITY ON PROFITABILITY: A STUDY ON MINING SECTOR COMPANIES LISTED AT INDONESIA STOCK EXCHANGE IN 2018 ]]>
<![CDATA[Manullang, Shekinah Vitareyn]]>;
<![CDATA[Hutabarat, Francis]]>
<![CDATA[ Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol 5, No 1 (2020) ]]>
Publisher : <![CDATA[Politeknik Negeri Madiun ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.32486/aksi.v5i1.470
<![CDATA[This study aims to determine the effect of sustainable growth and liquidity on profitability, sustainable growth on profitability, and liquidity on profitability. The data used are quantitative in the form of financial statements on the Indonesia Stock Exchange in 2018. The population conducted in this study are companies listed on the Indonesia Stock Exchange. And the sample of this research is mining sector companies listed on the Indonesia Stock Exchange in 2018 and the population used is 40 companies. The variables used in this study are sustainable growth and liquidity as independent variables. Profitability as the dependent variable. The research analysis uses statistical data that is descriptive statistics, correlation matrix, significant tests, regression analysis for research data in the mining sector. Test results show that there is a significant effect between sustainable growth rate and liquidity on profitability. And there is no significant effect between Liquidity on Profitability. Simultaneously states there is a significant influence between sustainable growth rate and Liquidity on the profitability of mining companies in the Indonesia stock exchange in 2018.]]>
