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Adi Supriyatna
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jurnal.akasia@bsi.ac.id
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INDONESIA
Artikel Ilmiah Sistem Informasi Akuntansi
ISSN : -     EISSN : 27977277     DOI : -
Core Subject : Science,
Artikel Ilmiah Sistem Informasi Akuntansi (AKASIA) Jurnal yang menyajikan tulisan ilmiah hasil dari pemikiran dan penelitian perkembangan terkini. AKASIA diterbitkan oleh Program Studi Sistem Informasi Akuntansi Fakultas Teknik dan Informatika Universitas Bina Sarana Informatika yang merupakan jurnal peer review dan open access. Penerbitan jurnal AKASIA dimulai pada tahun 2021 dengan nomor ISSN (Elektronik): 2797 - 7277. Jurnal AKASIA di publikasikan secara Nasional dengan menggunakan Open Journal System (OJS). Periode Penerbitan: Dua (2) kali dalam setahun yaitu pada bulan April dan Oktober. AKASIA mengundang para peneliti, praktisi, Dosen dan Mahasiswa untuk berbagi pengetahuan dan memajukan ilmu khususnya di bidang Sistem Informasi Akuntansi. Redaksi menerima naskah berupa artikel ilmiah hasil penelitian dalam bidang: Sistem Informasi Akuntansi, Implementasi Software Akuntansi dan Analisa Laporan Keuangan.
Articles 31 Documents
Digitalisasi Pengelolaan Biaya Produksi Menggunakan Metode Harga Pokok Pesanan Pada Industri Manufaktur Andi Riyanto; Galuh Intan Rakasiwi; Eva Marsusanti
Artikel Ilmiah Sistem Informasi Akuntansi Vol 2 No 1 (2022): Artikel Ilmiah Sistem Informasi Akuntansi (AKASIA) - April 2022
Publisher : LPPM Universitas Bina Sarana Informatika

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Abstract

This research was conducted at PT. Sarandi Karya Nugraha which is a medium-scale manufacturing industry that produces medical devices. This manufacturing industry carries out its production activities based on orders. The purpose of this research is to analyze the process of determining production costs based on orders and to design an information system application as a solution to overcome the problems that exist in the company. The problems in this study are the inaccuracy of calculations and ineffectiveness in determining production costs by using the cost-of-order method in accordance with generally accepted accounting standards. Methods of collecting data are direct interviews with company owners and observations to determine the required system design as well as through literature study. The system development method uses the waterfall model. The results of this study are in the form of a computerized information system to facilitate stakeholders in determining production costs based on orders and facilitate the manufacture of reports that are useful for decision makers so that it is hoped that this system can be more effective and efficient in assisting company operations compared to the manual system applied in the current company.
Implementasi Data Akuntansi Keuangan pada Abang Bengkel Motor Menggunakan Zahir Accounting Siti Faizah; Amalia Mayfriani Putri
Artikel Ilmiah Sistem Informasi Akuntansi Vol 2 No 1 (2022): Artikel Ilmiah Sistem Informasi Akuntansi (AKASIA) - April 2022
Publisher : LPPM Universitas Bina Sarana Informatika

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Abstract - Abang Motorcycle Workshop is a business that is engaged in the automotive sector, by offering services and installations to overcome difficulties in motorcycle spare parts by buying these needs from Abang Motor Workshop. This workshop requires a computerized system to make it easier to make financial reports. The financial recording system in this workshop still uses a manual method, so that in the recording there are still frequent errors, ranging from financial transactions, storing data on stock items and those related to the sales process and report generation. Inaccurate reports are made and there are often delays in finding inventory, and it is possible for errors to occur. Zahir Accounting software is a solution to solve problems that occur in this workshop. With this computerized system, financial reports can be achieved that are accurate and easy to understand compared to previously having to manually record and calculate all transactions first, the method used for this research is the method of observation, interviews and literature study.
Pengolahan Data Akuntansi Menggunakan ABSS Premier Versi 20 Pada Toko ATK Bekasi Fahri Bayu Anggoro; Fajar Agustini
Artikel Ilmiah Sistem Informasi Akuntansi Vol 2 No 1 (2022): Artikel Ilmiah Sistem Informasi Akuntansi (AKASIA) - April 2022
Publisher : LPPM Universitas Bina Sarana Informatika

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Abstract

Technology has developed very rapidly in the last few decades so that almost all fields of activity are now using a computerized system, one of which is in the field of accounting. Technological developments have a large enough influence in the business world, resulting in fierce competition that requires companies to be able to keep up with technological developments by utilizing technology such as computers. The financial recording system used by the Bekasi ATK Store is still in the form of manual recording by recording in a folio book, this method can be said to be outdated and prone to errors - errors such as loss of evidence of manual recording, inaccurate reports, not detailed and others. This can cause problems for business actors, because business actors cannot know detailed financial data so they cannot know the development of their business and will also make it difficult to make the right decisions due to lack of financial data. The author feels that the accounting records carried out by the Bekasi ATK Store are less effective and efficient, therefore the author feels that the Bekasi ATK Store needs to use an accounting application program (software) for recording financial data. Keywords: ABSS Premier, Financial Data, Transaction
Implementasi Sistem Informasi Akuntansi Menggunakan Zahir Accounting pada PT. Bangunan Jaya Perkasa Tangerang Ahmad Yani; Yuslin; Yuslin Yuslin
Artikel Ilmiah Sistem Informasi Akuntansi Vol 2 No 1 (2022): Artikel Ilmiah Sistem Informasi Akuntansi (AKASIA) - April 2022
Publisher : LPPM Universitas Bina Sarana Informatika

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Abstract – Accounting Information System is a system that processes company data into financial information (financial reports). Financial information of a company will describe how the condition of a company during a certain period. Based on the resulting financial information, the company's policy is determined by the company's management. Of course, the company's management in making a policy must be based on quality financial information so that the policies made are not wrong. So far, the company PT.Bangunan Jaya Perkasa has been processing company data to produce financial information that is still manual. This is of course very problematic in terms of accuracy and accuracy as well as the speed of financial information needed by the management. Zahir Accounting is one of the application software in the accounting information system that can be used to process company transaction data to produce quality financial information needed by stakeholders in managing the company. The method used in this study is a qualitative method which emphasizes the observation of the phenomenon of case studies of accounting data processing and examines the substance of the meaning of the phenomenon. The purpose of this study is to provide the right solution for the problems faced by the management of the company PT.Bangunan Jaya Perkasa Tangerang in processing company transaction data to produce financial information that is fast, accurate, and relevant. With this research, it is hoped that it can be used as a repertoire of references for further research in the field of similar research. Keywords: Accounting Information System, Financial Report
Implementasi Perancangan Sistem Informasi Akuntansi Penjualan Perumahan Pada CV Mitra Alam Sejahtera Reza Maulana; Yulia; Basilia
Artikel Ilmiah Sistem Informasi Akuntansi Vol 2 No 1 (2022): Artikel Ilmiah Sistem Informasi Akuntansi (AKASIA) - April 2022
Publisher : LPPM Universitas Bina Sarana Informatika

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Abstract

The development of science and technology has accelerated, one of which is the economy. Currently, information technology plays an important role in facilitating the completion of a job, increasing employee activity so that they have good skills or abilities. This is evidenced by the number of companies that use computerized systems as a tool to facilitate work and make the company has high quality. The problems faced by CV Mitra Alam Sejahtera have not been used a computerized system. Therefore, a residential sales accounting information system was created to help solve the problem of CV Mitra Alam Sejahtera. The use of the system has also facilitated operational activities on CV Mitra Alam Sejahtera such as being able to manage register data, transaction data, housing report data, housing data, event news and monitoring reports. The system can also produce reports needed by CV Mitra Alam Sejahtera such as home purchase data reports, housing data reports, which become obstacles while still using manual methods.
Penerapan Metode FIFO Dalam Pengembangan Sistem Informasi Persediaan Dengan Framework Scrum Sri Hardani; Belsana Butar Butar; Yessi Rahayu Pratiwi
Artikel Ilmiah Sistem Informasi Akuntansi Vol 2 No 1 (2022): Artikel Ilmiah Sistem Informasi Akuntansi (AKASIA) - April 2022
Publisher : LPPM Universitas Bina Sarana Informatika

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Abstract

Dalam dunia bisnis modern proses pengambilan keputusan yang cerdas menjadi hal yang krusial. Pemanfaatan teknologi menjadi hal yang sangat dibutuhkan untuk dapat tampil unggul dalam persaingan. Sepertihalnya dalam manajemen persediaan. Pengelolaan persediaan secara konvensional seperti yang masih dilakukan CV. Indus Chemika Suplindo, akan menimbulkan hal-hal yang tidak diinginkan seperti persediaan yang tidak mencukupi, kelebihan persediaan, keterlambatan pemesanan ke supplier, serta tidak dapat mengetahui secara pasti nilai persediaan yang ada. CV. Indus Chemika Suplindo adalah perusahaan yang bergerak pada bidang perdagangan yang menjual mesin-mesin dan suku cadangnya, alat teknik, serta bahan kimia pembersih untuk kebutuhan industri maupun gedung. Dengan berbagai jenis produk yang dijual, tentu akan sangat menyulitkan jika pencatatan masih dilakukan dengan menggunakan kertas folio dan Microsoft excel. Guna meningkatkan kualitas manajemen persediaan, maka diperlukan sebuah sistem informasi manajemen persediaan yang terkomputerisasi. Dengan adanya sistem yang terkomputerisasi akan mampu meningkatkan kinerja menjadi lebih efektif dan efisien dimana pencatatan data persediaan menjadi lebih cepat, lebih baik dan aman, sehingga dapat memberikan informasi yang lebih cepat, tepat, dan berkualitas bagi perusahaan. Pengembangan sistem informasi merupakan proses yang sangat kompleks. Adanya perubahan kebutuhan dan keinginan pengguna di tengah proses pengembangan sering kali tidak dapat diakomodir oleh model pengembangan klasik. Pemilihan metode agail dengan framework srcum diharapkan mampu mengakomodir perubahan yang terjadi selama proses pengembangan aplikasi. Fleksibilitas scrum dalam menerima perubahan karena setiap evaluasi mingguan, scrum melibatkan stake pengguna dalam melakukan review pada fitur yang telah selesai dikerjakan. Dalam pencatatan persediaan yang digunakan dalam aplikasi ini adalah metode First-In- First-Out (FIFO). Dengan metode FIFO dapat diketahui nilai perolehan dari setiap item barang dan setiap perubahan harga produk dapat dapat dilihat dengan jelas.
Analisa Fundamental Perusahaan Pada Investasi Kode Saham TLKM Denny Erica; Irwin Ananta Vidada; Hoiriah
Artikel Ilmiah Sistem Informasi Akuntansi Vol 2 No 1 (2022): Artikel Ilmiah Sistem Informasi Akuntansi (AKASIA) - April 2022
Publisher : LPPM Universitas Bina Sarana Informatika

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Abstract

PT Telkom Indonesia (Persero) Tbk with the stock code TLKM, is one of the State-Owned Enterprises (BUMN) which has a fairly long journey from 1995 until now it is listed on the Indonesia Stock Exchange (IDX). Investors will see the company's growth from the premium, disagio, and company fundamentals before making a decision to buy and sell company shares. So starting from this this research will analyze the premium, disagio, and fundamentals of the TLKM Stock Code with data taken from PT Telkom Indonesia (Persero) Tbk, the Indonesia Stock Exchange (IDX) or the Indonesia Stock Exchange (IDX), Ipot Applications from PT Indo Premier Sekuritas, and the Stockbit Application from PT Stockbit Sekuritas. After that, the data will be continued in the premium and disagio analysis process as well as financial ratios using financial ratio analysis and other procedures using arithmetic calculation techniques that can be interpreted in the form of an economic translation and explanation related to the company's fundamentals. Keywords: Fundamentals, Investment, Stock
Analisa Rasio Likuiditas dan Rasio Solvabilitas Pada PT. Mayora Indah Tbk Lady Diana Warpindyastuti; Mia Dwi Cahyani
Artikel Ilmiah Sistem Informasi Akuntansi Vol 2 No 1 (2022): Artikel Ilmiah Sistem Informasi Akuntansi (AKASIA) - April 2022
Publisher : LPPM Universitas Bina Sarana Informatika

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Faktor terpenting untuk dapat melihat perkembangan suatu perusahaan terletak dalam unsur keuangannya, karena dari unsur tersebut juga dapat mengevaluasi apakah kebijakan yang ditempuh suatu perusahaan sudah tepat atau belum serta dapat diketahui apakah perusahaan dalam kondisi sehat atau tidak. Salah satu alat yang digunakan untuk mengetahui kondisi keuangan perusahaan adalah dengan laporan keuangan. Analisis Rasio Likuiditas dapat digunakan untuk mengetahui kemampuan perusahaan dalam memenuhi kewajiban jangka pendeknya bila jatuh tempo. Analisis Solvabilitas merupakan rasio untuk mengukur kemampuan perusahaan dalam memenuhi kewajiban jangka pendek dan jangka panjang perusahaan. Kedua rasio tersebut dapat menjadi acuan pertimbangan bagi para pemberi modal. Jenis penelitian ini adalah penelitian komparatif. Untuk metode analisa datanya menggunakan metode deskriptif melalui pendekatan kuantitatif. Kondisi keuangan perusahaan PT Mayora Indah Tbk dilihat dari rasio likuiditasnya masih likuid namun untuk rasio solvabilitas terlihat cukup tinggi sehingga kondisi keuangan perusahaan dapat dikatakan kurang sehat. Namun kecenderungannya menurun sehingga masih dapat dijadikan pertimbangan bagi para investor.
Analisa Laporan Keuangan Dan Rasio BOPO Terhadap ROA Pada Bank Umum Secara Nasional Wangsit Supeno
Artikel Ilmiah Sistem Informasi Akuntansi Vol 2 No 1 (2022): Artikel Ilmiah Sistem Informasi Akuntansi (AKASIA) - April 2022
Publisher : LPPM Universitas Bina Sarana Informatika

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Abstract- Commercial banks are financial institutions whose business objectives are to earn profits so that banks can continue to grow healthily. The ability to earn profits from a bank is determined by the achievement of business results during a period that can be analyzed through profit statement. In the income statement can be known how much net interest income, other non-interest operating income, other non-interest operating expenses, and non-operating income so that in the end can be known pre-tax income. To obtain maximum profit, there is a need for efficiency of elements in the group of operating expenses and operating income by using the BOPO ratio indicator. The smaller the BOPO ratio, the more efficient the bank is and has the ability to obtain profits calculated by the Return on Asset (ROA) ratio indicator. This study raises issues related to the development of profit loss performance conditions, BOPO ratio and ROA ratio in conventional commercial banks nationally in the third quarter of 2019, 2020, and 2021. The method used is qualitative descriptive with a clustered analysis data from Indonesian banking statistics accessed from the Financial Services Authority website. The results showed that the performance conditions of conventional commercial banks nationally during economic pressures as a result of the pandemic crisis in 2020 and 2021 are still in good condition and experiencing growth despite slowing. Keywords: Financial Statements, BOPO Ratios, ROA Ratios
Komparasi Pengolahan Data Akuntansi Antara Pencatatan Akuntansi Manual Dengan Aplikasi Zahir Accounting Sugesti Sugesti; Lala Nilawati
Artikel Ilmiah Sistem Informasi Akuntansi Vol 2 No 1 (2022): Artikel Ilmiah Sistem Informasi Akuntansi (AKASIA) - April 2022
Publisher : LPPM Universitas Bina Sarana Informatika

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Abstract

Perkembangan teknologi saat ini memiliki pengaruh besar di berbagai sektor. Pada sektor bisnis, suatu perusahaan memerlukan teknik dalam mengelola data menjadi lebih cepat, akurat, tepat waktu serta dapat menghemat ruang penyimpanan. Salah satu pengolahan data yang paling penting adalah pengolahan data akuntansi. Pencatatan akuntansi dengan sistem yang bersifat manual menggunakan kertas atau menggunakan Microsoft Excel, masih belum sepenuhnya bisa dipercaya dan masih memungkinkan terjadinya banyak kesalahan. Selain itu, jika transaksi yang terjadi memiliki volume yang banyak akan menghambat pendataan data keuangan. CV. Zio Shoes Store merupakan perusahaan yang bergerak di bidang perdagangaan, pada proses pencatatan data keuangannya masih di lakukan secara manual. Penggunaan Komputer masih sebatas menggunakan Microsoft Excel. Pengolahan akuntansi secara manual yang diterapkan pada CV. Zio Shoes Store, memiliki lebih banyak resiko dibandingkan dengan menggunakan sistem yang terkomputerisasi. Salah satu contohnya dalam pencatatan data transaksi seringkali terjadi penggandaan, dengan nomor atau kode yang sama tetapi merupakan transaksi yang berbeda. Sehingga hal ini dapat berakibat pada tidak sesuainya laporan keuangan yang akan dihasilkan. Pada peneltian ini akan menggunakan metode pengumpulan data, pengolahan data dengan melakukan pencatatan akuntansi secara manual terlebih dahulu, dan langkah terakhir akan dilakukan migrasi data ke aplikasi Zahir Accounting Versi 5.1. Aplikasi Zahir Accounting Versi 5.1 diharapkan menjadi solusi terbaik, sehingga kinerja perusahaan dapat berjalan lebih efektif dan efisien, serta data lebih akurat dibandingkan dengan sistem yang terdahulu.

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