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Jurnal Accounting Information System (AIMS)
Published by Universitas Masoem
ISSN : 26157381     EISSN : 26217279     DOI : 10.32627
Core Subject : Economy, Science, Education,
Computer Science & IT Economics, Econometrics & Finance Education Other
Jurnal Accounting Information System (AIMS) is a scientific journal published by the Accounting Information Systems Study Program, Masoem University, Bandung. This journal is a forum for publication of scientific works in the form of writings by academics, researchers and practitioners on pure and applied research in the field of accounting and accounting information systems and information systems. AIMS is published twice a year, namely in March and September. This journal has been accredited by SINTA 5.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 87 Documents
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Kebijakan Fiskal dan Moneter Indonesia serta Pengaruhnya terhadap Pasar Domestik di masa Pandemi COVID-19 E. Mulya Samsul; Nur’aeni Nur’aeni; Ayu Indriani; Necayanti Necayanti
Jurnal Accounting Information System (AIMS) Vol. 4 No. 2 (2021)
Publisher : Ma'soem University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32627/aims.v4i2.228

Abstract

This research aims to analyze Indonesia's fiscal policy as an important and alternative instrument carried out by the government and its influence on the domestic market in line with the monetary policy by the monetary authority of Bank Indonesia in the era of the COVID-19 pandemic, the combination of these policies must be strengthened in order to meet the country's stable economy. This study uses descriptive qualitative methods, namely methods to understand the various concepts found in the research process by using literature analysis and social phenomena research. The results showed that the efforts of the Government and monetary authorities in suppressing the impact of COVID-19 on the country's economy were pursued by strengthening the synergy between BI and the Ministry of Trade through strengthening the domestic market and export competitiveness. Followed by BI decided to maintain the BI 7- Day Reverse Rate (BI7DRR) as a new policy because it could quickly affect the money market and banking to the real sector.
Aplikasi Pemesanan Online Barbershop Berbasis Android untuk Meningkatkan Layanan Cep Lukman Rohmat; Irfan Ali; Mulyawan Mulyawan; Tati Suprapti; Utami Aryanti
Jurnal Accounting Information System (AIMS) Vol. 4 No. 2 (2021)
Publisher : Ma'soem University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32627/aims.v4i2.237

Abstract

The development of information and technology is a development that can be felt in everyday life, almost all activities already use digital. The problem in the barbershop business is the length of the queue which causes customers to feel bored or there are also busy customers. Therefore, technology is needed in the barbershop business. Based on these problems, it can be concluded that there is a need to build an android-based ordering application. The purpose of this research is to increase productivity, creativity, revenue and customer satisfaction. This study uses the stages of the Waterfall method. The Waterfall method is used as a reference in the process of making the online ordering application. The results of this study are an android-based online ordering application, this application is enough to help customers so they don't have to bother waiting in line at the barbershop because customers can set schedules on the application, especially during a pandemic like today. This application displays information about available time slots and those that have been booked by other customers so that customers can adjust their free time. The barbershop also does not need to register customers who place orders manually. This online booking application has passed trials with white box testing and black box testing methods. The result is that all the components contained in this online booking application system work as expected.
Media Pembelajaran Video Animasi Organ Tubuh Manusia Arif Rinaldi Dikananda; Iin Iin; Saeful Anwar; Raditya Danar Dana; Kanda Muhamad Ishak
Jurnal Accounting Information System (AIMS) Vol. 4 No. 2 (2021)
Publisher : Ma'soem University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32627/aims.v4i2.243

Abstract

Interactive video is a technology for sending electronic signals from a moving image that can describe information which in the process occurs 2-way communication between multimedia and users. This research started from the problems encountered, namely the number of elementary school students who still do not know and do not understand the human organs. The method used is the ADDIE method (Analysis, Design, Development, Implementation, Evaluation). The use of interactive video based on 2D animation is expected to attract students so they don't get bored while learning using video. The applications used to create these interactive learning videos are Corel Draw X7 for creating digital sketches and Adobe After Effects for editing digital sketches into a video. The results in this study are interactive learning videos about human organs. Learning videos can be used by students so that they can increase student interest in learning because there are 2D animations and interactions with users and can be used anytime and anywhere. So it can be concluded that this learning video received a very good response from students because it is effectively used when studying at school and at home. Respondents were taken as many as 50 students. The results of this study obtained an increase in student understanding from 40% of students or as many as 20 students to 76% or as many as 38 students. There was an increase of 36%.
Pengaruh ROA, ROE, dan EPS terhadap Harga Saham Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2020 Yuni Mayanti
Jurnal Accounting Information System (AIMS) Vol. 5 No. 1 (2022)
Publisher : Ma'soem University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32627/aims.v5i1.246

Abstract

The capital market in Indonesia can be an alternative for people to invest. One of them is investing in stocks. However, in investing in stocks, investors should have information related to the dynamics of stock prices before choosing and investing their funds in the company. There are two analyzes in determining the right stock, that is fundamental analysis and technical analysis. One of the fundamental analysis in making investment decisions using profitability ratios. The profitability ratios used in this study are Return on Assets (ROA), Return on Equity (ROE) and Earning Per Share (EPS). The purpose of this study was to determine the effect of Return on Assets, Return on Equity and Earning Per Share on stock prices in banking companies listed on the Indonesia Stock Exchange in 2017-2020. The author conducted research for the years 2017 – 2020. The population used was 45 banking companies and the sample set was 10 companies with certain criteria using purposive sampling as the sampling technique. The research method uses descriptive research with a quantitative approach. The data analysis technique used multiple linear regression. The results in this study explain that Return On Assets partially has a positive and insignificant effect on banking stock prices listed on the Indonesia Stock Exchange, Return On Equity partially has a negative and insignificant effect on banking stock prices. listed on the Indonesia Stock Exchange, Earning Per Share partially has a positive and significant influence on the price of banking shares listed on the Indonesia Stock Exchange, Return On Assets, Return On Equity and Earning Per Share simultaneously have a significant effect on the stock price of banking.
Pengembangan Sistem Informasi Pelayanan Kependudukan di Kecamatan Cibeunying Kidul Nana Sujana; Nur Azizah; Hendriady de Keizer
Jurnal Accounting Information System (AIMS) Vol. 4 No. 1 (2021)
Publisher : Ma'soem University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32627/aims.v4i1.250

Abstract

Cibeunying Kidul District is a government agency that has implemented a computerized population data recording system in its work, such as at the time of applying for a KK and KTP, only some still use the manual method, namely when applying for incoming and outgoing moving letters. The process of recording data manually in a ledger provided directly by service officers. This of course makes time inefficient, because the data recording process takes a long time.The Population Service Information System Design Solution is quite effective and efficient in the process of recording data in the KK registration book, KTP, Transfer Letter and Letter of Moving Out. It is hoped that after implementing this solution service officers can undergo a fast, precise, and accurate community service process.
Perancangan Sistem Electronic Voting untuk Pemilihan Ketua OSIS di SMAN 25 Garut Topan Setiawan
Jurnal Accounting Information System (AIMS) Vol. 4 No. 1 (2021)
Publisher : Ma'soem University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32627/aims.v4i1.267

Abstract

The development of increasingly modern technology has been widely used by humans in all aspects, be it education, defense, health, psychology, communication and so on. This is inseparable from the role of technology which makes human work easier, faster and more accurate. The election of the student council president is one of the activities that must be carried out by SMAN 25 Garut every year. Currently the method of selecting the student council president is carried out using conventional techniques, namely voting by punching ballots, then calculating the results of the recapitulation manually. This technique is in fact ineffective and inefficient because it requires a lot of resources. To answer these problems, an electronic voting (e-voting) system is proposed. E-voting is seen as being able to answer these problems because it can facilitate and speed up the voting process and vote counting so that the spent resources can be minimized. The e-voting system was built using the system development life cycle (SDLC). Which consists of identification, analysis, design, construction, testing, implementation. The testing phase was carried out by observing, interviewing, and studying literature. The results of the analysis were then analyzed, then designed using UML modeling. Meanwhile, the application program is designed using the CodeIgniter framework, the PHP programming language and the MySQL database. Based on the results of research and testing, it is concluded that the e-voting system is more effective in terms of implementation, and more efficient in terms of costs, personnel and implementing personnel.
Sistem Informasi Pengelompokan Pembayaran Denda Tilang Menggunakan Algoritma K-Means Clustering Nana Suarna; Nining Rahaningsih; Nana Mulyanasari; Usup Supendi
Jurnal Accounting Information System (AIMS) Vol. 4 No. 1 (2021)
Publisher : Ma'soem University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32627/aims.v4i1.268

Abstract

This study Violation can be defined as a situation where there is a mismatch between the rules and implementation. The regulation is contained in Law Number 22 Year 2009, concerning "Road Traffic and Transportation" which has been stipulated by the state and is valid legally. The current problem shows, there is no information service system for ticket data management, unable to manage the process of grouping the results of the payment of fines properly, because the process is still manual by checking the data of offenders who have made payments, so it takes longer to process the grouping and data management payment results. The objectives of this study are: Knowing the success of the k-means clustering algorithm in the process of grouping the ticket data to the process of grouping the results of the payment of fines. This research uses the clustering method with the k-means algorithm which is one of the algorithms for the formation of data clusters. This algorithm works by dividing the data into k-clusters by grouping data based on certain classes which are then formulated the results by analyzing the articles that are violated and average. the total amount of the penalty payment. Research shows that information services for ticket data management using the k means clustering algorithm can simplify the process of grouping the payment of fines by more than 70%. This can be proven through the results of the hypothesis test which states that t count is smaller than t table with a value of -2.430 <2.178 so that Ha can be accepted and H0 is rejected.
Analisis Dampak Profitabilitas Terhadap Harga Saham Pada Perusahaan Sektor Infrastruktur Setiawan Setiawan; Dimas Sumitra Danisworo; Nur'aeni Nur'aeni; Alexander Bima Sandra
Jurnal Accounting Information System (AIMS) Vol. 4 No. 2 (2021)
Publisher : Ma'soem University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32627/aims.v4i2.269

Abstract

Indonesia needs a lot of infrastructures to continue to support its economic growth. This has attracted investors to invest in infrastructure companies. However, companies must show high profitability so that investors are more interested so that the company's shares can continue to rise. This study aims to reveal the effect of profitability on stock prices in infrastructure sector companies in Indonesia. The research method is associative which looks at the pattern of relationships between research variables. Based on data collection, there were 188 observations of companies engaged in the infrastructure sector for the period 2016 to 2018. The data analysis was SEM-PLS. The results reveal that only Earning per Share (EPS) has a significant effect on stock prices. The effect formed is positive with a significance level of below 5%.
Penerapan Laporan Laba/Rugi Segmen Sebagai Alat Bantu Untuk Pengendalian Biaya Neneng Dahtiah; Frita Ayuning Putri
Jurnal Accounting Information System (AIMS) Vol. 4 No. 1 (2021)
Publisher : Ma'soem University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32627/aims.v4i1.270

Abstract

This research was conducted in the company "X" which is a company with more than one type of business activity. This research was conducted to determine how the application of the segment income statement using the contribution approach. The method used in this research is quantitative method with a case study approach, and data collection techniques using interview techniques and documentation. The segment profit / loss statement applied in this study contains the division segment profit / loss statement, the product line segment income statement, and the rental income segment report from the tenants. After the research is carried out, the segment income statement contains information that shows a number of losses on a particular product. This is because the information in the income statement prepared by the company is not detailed so that the costs incurred in the previous period were out of control.
Perancangan Model Pembelajaran Harga Pokok Produksi Berbasis Spreadsheet untuk Meningkatkan Pemahaman Mahasiswa Dyah Puspitasari Sunaryo Putri; Niera Feblidiyanti
Jurnal Accounting Information System (AIMS) Vol. 4 No. 1 (2021)
Publisher : Ma'soem University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32627/aims.v4i1.271

Abstract

Cost of Goods Manufacture Calculation is an important comprehension in the Cost Accounting course, which is a scientific discipline that has dimensions not only theoretical but also applied that cannot be separated from technological developments. Computerized practical skills are important for students. This course is not only granted to students of the Faculty of Economics, but also several study programs in other faculties and one of them is the Industrial Engineering study program. Therefore, this spreadsheet-based learning model is designed to provide practical learning process so that the students understanding of the calculation of the cost of goods manufacture can be increase. Using experimental method, the posttest scores achieved by students who received the learning method material using the spreadsheet program was significantly different with students who did not receive the spreadsheet program material. The conclusion is that the learning model using a spreadsheet was able to effectively improve students' understanding of the material for calculating the cost of manufacture.

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