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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 6 Documents
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Search results for , issue "Vol. 3 No. 2 (2020)" : 6 Documents clear
Sistem Pendukung Keputusan Penilaian Kinerja Helpdesk Data Management Di PT. Telkom Witel Bandung Menggunakan Metode TOPSIS Prasetya Adhytiatama Saputra; Hendra Gunawan
Jurnal Accounting Information System (AIMS) Vol. 3 No. 2 (2020)
Publisher : Ma'soem University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32627/aims.v3i2.272

Abstract

PT. Telkom adalah salah satu perusahaan yang memanfaatkan teknologi informasi dan internet secara bersamaan dengan sangat baik, bahkan perusahaan ini merupakan perusahaan terbesar yang bergerak di bidang telekomunikasi. Dalam menjalankan proses bisnisnya, PT. Telkom memanfaatkan teknologi informasi yang ada pada saat ini. Teknologi informasi yang dimanfaatkan nya antara lain; website dan internet. Akan tetapi, dalam kegiatan penilaian untuk karyawan masih belum menggunakan teknologi informasi apapun. Oleh karena itu, penulis mengambil tema penelitian berjudul “Sistem Pendukung Keputusan Penilaian Kinerja Helpdesk Data Management Di PT. Telkom Witel Bandung Menggunakan Metode TOPSIS”.TOPSIS adalah salah satu metode pengambilan keputusan multi kriteria yang pertama kali diperkenalkan oleh Yoon dan Hwang pada tahun 1981. TOPSIS menggunakan prinsip bahwa alternatif yang terpilih harus mempunyai jarak terdekat dari solusi ideal positif dan jarak terpanjang (terjauh) dari solusi ideal negatif dari sudut pandang geometris dengan menggunakan jarak Euclidean (jarak antara dua titik) untuk menentukan kedekatan relatif dari suatu alternatif.Hasil dari penulisan yang dilakukan oleh penulis menghasilkan sebuah sistem pendukung keputusan yang nantinya akan membantu pihak perusahaan dalam menentukan karyawan terbaik pada divisi helpdesk data management.
PERAMALAN KURS, INFLASI, IMPOR DAN EKSPOR DENGAN VECM Nina Valentika Valentika; Vivi Iswanti Nursyirwan; Ilmadi Ilmadi
Jurnal Accounting Information System (AIMS) Vol. 3 No. 2 (2020)
Publisher : Ma'soem University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32627/aims.v3i2.274

Abstract

Penelitian Catalbas (2016) dimodifikasi dalam penelitian ini dengan menambahkan variabel inflasi. Vector Error Correction Model (VECM) digunakan dalam penelitian ini untuk meramalkan variabel. Penelitian ini bertujuan untuk memodelkan kurs, inflasi, impor dan ekspor, meramalkan kurs, inflasi, impor dan ekspor, dan mengetahui hubungan jangka panjang antarvariabel. Model antarvariabel dalam penelitian ini adalah VECM dengan lag 2, menggunakan trend deterministic dengan asumsi none intercept no trend, dan terdapat 2 kointegrasi. Model penelitian ini dikatakan baik untuk meramalkan ekspor dan impor dengan batas toleransi adalah 5%. Berdasarkan VECM, diperoleh bahwa terdapat hubungan jangka panjang untuk peubah-peubah yang ada dalam persamaan kointegrasi kedua terhadap perubahan impor yaitu impor, kurs dan ekspor pada satu periode sebelumnya. Terdapat hubungan jangka panjang untuk peubah-peubah yang ada dalam persamaan kointegrasi pertama terhadap perubahan inflasi yaitu inflasi, kurs dan ekspor pada satu periode sebelumnya. Terdapat hubungan jangka panjang untuk peubah-peubah yang ada dalam persamaan kointegrasi kedua terhadap perubahan inflasi yaitu impor, kurs dan ekspor pada satu periode sebelumnya. Catalbas' research (2016) was modified in this study by adding an inflation variable. Vector Error Correction Model (VECM) is used in this study to predict variables. This study aims to model the exchange rate, inflation, imports and exports, forecast exchange rates, inflation, imports and exports, and determine the long-term relationship between variables. The inter-variable model in this study is VECM with a lag of 2, using a deterministic trend assuming none intercept no trend, and there are 2 cointegration. This research model is said to be good for predicting exports and imports with a tolerance limit of 5%. Based on the VECM, it is found that there is a long-term relationship for the variables that exist in the second cointegration equation to changes in imports, namely imports, exchange rates and exports in one previous period. There is a long-term relationship for the variables in the first cointegration equation to changes in inflation, namely inflation, exchange rates and exports in the previous period. There is a long-term relationship for the variables in the second cointegration equation to changes in inflation, namely imports, exchange rates and exports in the previous period.
Pengaruh Tax Avoidance Terhadap Cost Of Debt Dan Dampaknya Terhadap Nilai Perusahaan (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2015-2017) Raden Wulan Saparinda
Jurnal Accounting Information System (AIMS) Vol. 3 No. 2 (2020)
Publisher : Ma'soem University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32627/aims.v3i2.275

Abstract

The purpose of this research  is to analyze tax avoidance on the cost of debt and it affects the firm value. This research uses a sample of manufacturing companies on the Indonesia Stock Exchange for the period 20152017. The program used in analyzing data uses  SPSS  21 . This research found that tax avoidance has a positive influence on the cost of debt t test showing significance of 0.003 <0.05. Cost of Debt has a negative effect on firm value with a significance of 0,000 <0,05. Tax avoidance does not affect on firm value because of the significance of 0.052> 0.05. The cost of debt can mediate the effect of tax avoidance on firm value with a significance of 0.025 <0.05. The path analysis results is a direct effect of X on Y by 9,1%, direct effect of Y on Z by 15,84% and there is an indirect effect of X on Z through Y by  -12%.
ANALISIS DAMPAK PENUNDAAN DANA ALOKASI UMUM PADA PELAKSANAAN KEGIATAN PEMERINTAH DAERAH (STUDI KASUS PADA PEMERINTAH KABUPATEN GARUT) Neneng Dahtiah; Setiawan Setiawan; Mega Aulia Hijrah
Jurnal Accounting Information System (AIMS) Vol. 3 No. 2 (2020)
Publisher : Ma'soem University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32627/aims.v3i2.276

Abstract

Perlambatan ekonomi global, penurunan harga komoditas, serta ketidakpastian di pasar keuangan mengakibatkan asumsi makro berubah. Perkiraan shortfall penerimaan perpajakan sebesar Rp 219 triliun juga mengharuskan pemerintah merevisi APBN TA 2016. Pengurangan alokasi belanja termasuk transfer ke pemerintah daerah perlu dilakukan untuk menghindari defisit anggaran yang semakin membengkak. Pengurangan alokasi belanja ini dilakukan dengan mengeluarkan kebijakan penundaan penyaluran sebagian DAU. Kabupaten Garut merupakan salah satu pemerintah daerah yang terimbas kebijakan ini. Penelitian ini bertujuan untuk mendeskripsikan respons Pemerintah Kabupaten Garut dalam menghadapi permasalahan tersebut dan menganalisis lebih jauh mengenai pengaruhnya terhadap kinerja pemda. Penelitian menggunakan metode penelitian kualitatif deskriptif. Hasil yang diperoleh adalah penundaan penyaluran sebagian DAU mengakibatkan pemerintah daerah mengalami kesulitan dalam membayar gaji pegawai, pembayaran pada pihak ketiga, dan kegiatan rutin. Strategi yang dilakukan meliputi upaya peningkatan penerimaan dari sumber lain, efisiensi pada belanja, kebijakan pembiayaan, penggunaan cadangan kas Pemkab Garut, dan penganggaran kembali beberapa kegiatan di tahun 2017. Penundaan penyaluran sebagian DAU berdampak pada tidak terlaksananya 19 kegiatan di Dinas Pendidikan, 7 kegiatan di Dinas Kesehatan, dan 14 kegiatan di Dinas Bina Marga.
PERENCANAAN ARSITEKTUR SISTEM INFORMASI BERBASIS CLOUD COMPUTING DENGAN MENGGUNAKAN METODE EAP (ENTERPRISE ARCHITECTURE PLANNING) (Studi Kasus: PT. Ma’soem) Muhamad Fahmi Nugraha
Jurnal Accounting Information System (AIMS) Vol. 3 No. 2 (2020)
Publisher : Ma'soem University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32627/aims.v3i2.277

Abstract

PT. Ma'soem is one of Pertamina fuel distributor in West Java, which has 33 retail outlets. The operations are run Pertamina fuel is sold directly to customers and supplying the fuel directly from the manufacturer Pertamina. PT. Ma'soem so far in implementing the business processes have not been using an information system that requires the Enterprise Architecture Planning for PT. Ma'soem. Enterprise architecture models used in this research is by using a model of Enterprise Architecture Planning (EAP). EAP is a process of defining the enterprise architecture, which focuses on data architecture, application and technology in support of business and plans to implement the architecture, where the EAP method, there are several stages ranging assessment of the Initialization of planning (Planning Initiation), Modeling Business (Business Modeling) Systems and Technology today (current Systems & Technology), Architecture Data (Data Architecture), Application Architecture (Applications Architecture), Architectural Technology (Technology Architecture), Plan of Implementation (Implementation Plans).The results of this analysis, information systems on PT. Ma'soem form a blueprint for enterprise architecture planning planing the cloud-based managed defines four core business processes, the data architecture resulted in 17 entities, 6 as well as the application for the technology architecture technology architecture resulted in the proposal.
THE EFFECT OF INFORMATION TECHNOLOGY AND INTERNAL CONTROL SYSTEM ON QUALITY OF FINANCIAL STATEMENTS PT BANK MUAMALAT INDONESIA TBK nano suyatna; Nurrohman Nurrohman
Jurnal Accounting Information System (AIMS) Vol. 3 No. 2 (2020)
Publisher : Ma'soem University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32627/aims.v3i2.278

Abstract

This article aims to analyze: 1) the effect of information technology on the quality of PT. Bank Muamalat Indonesia Tbk. 2) the effect of the internal control system on the quality of the financial statements of PT. Bank Muamalat Indonesia Tbk. 3) the influence of information technology and internal control systems on the quality of the financial statements of PT Bank Muamalat Indonesia Tbk. The study was conducted with a survey in the form of a questionnaire to the leaders and employees of PT. Bank Muamalat Indonesia Tbk. and self assessment through PT. Bank Muamalat Indonesia Tbk.The statistical method used is multiple linear regression analysis with data processing using the Statistical Package for Social Science (SPSS) version 22 for Windows. Previously conducted a classical test to determine the normality of data.The results of the study showed: 1) The effect of Information Technology on the quality of the financial statements of PT. Bank Muamalat Indonesia Tbk, with a value of standardized coefficient (?) of 0.096, its effect on the quality of financial statements is very low. 2) The influence of the Internal Control System on the quality of the financial statements of PT. Bank Muamalat Indonesia Tbk, with a standardized coefficient (?) of 0.669, influencing the quality of strong financial statements. 3) The effect of the simultaneous correlation coefficient on Information Technology and Internal Control Systems on the quality of the financial statements of PT. Bank Muamalat Indonesia Tbk of (R) = 73.6% is significant and the relationship that occurs is positive with a coefficient of determination (R Square) of 54.2% and the remaining 45.8% is influenced by other.Meanwhile, if seen from the calculated probability value shows that simultaneously there is the influence of Information Technology, Internal Control Systems on the quality of financial statements of PT. Bank Muamalat Indonesia Tbk.

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