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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. 4 No. 1 (2021)" : 6 Documents clear
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.
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.
Analisis Pengaruh Kecukupan Modal, Risiko Pasar dan Efisiensi Operasional terhadap Risiko Kredit Perbankan Luh Nadi
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.v4i1.273

Abstract

This study aims to examine The Effect Of Capital Adequacy, Market Risk, And Operational Efficiency On Bank Credit Risk. The Research Sample is 10 Conventional Commercial Banks Listed On The Indonesia Stock Exchange. The research variables were proxied by CAR, NIM, and BOPO for the independent variable and NPL for the dependent variable. This study uses quantitative data sourced from banking financial reports on the website of the financial services authority (OJK). The analysis technique uses panel data regression and testing using the software program Eviews (econometric Views) version 9. The results show that capital adequacy proxied by CAR and Operational Efficiency Proxied by BOPO have a significant positive effect on the variable risk of credit or non performing loan proxied by NPL, while market risk proxied by NIM has no effect on NPL.

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