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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 10 Documents
 1 
Search results for , issue "Vol. 5 No. 1 (2022)" : 10 Documents clear
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.
Pengaruh Current Ratio dan Debt to Assets Ratio terhadap Return on Asset pada Perusahaan Subsektor Makanan dan Minuman Fifi Afiyanti Tripuspitorini; Hasbi Assidiki Mauluddi; Wika Hasna Asyifa
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.v5i1.431

Abstract

This study aims to determine the effect of Current Ratio (CR) and Debt to Assets Ratio (DAR) on Return on Assets (ROA) in food and beverage sub-sector companies listed on the Indonesia Stock Exchange. The population in this study were 18 companies, using purposive sampling technique, in order to obtain 10 food and beverage companies listed on the BEI that met the criteria, namely companies that were not delisted and always published financial reports that could be accessed during the observation period. The data source used is secondary data in the form of company financial statements for four years, 2016 - 2019. The research method used is associative with a quantitative approach. The panel data regression test was assisted by using Eviews 9. The panel data regression method chosen was the Common Effect Model. The results showed that CR had a significant positive effect on ROA, but DAR had no effect on ROA. CR and DAR affect ROA simultaneously and significantly.
Perancangan Enterprise Architecture Media Informasi Dinas Kebakaran dan Penanggulangan Bencana Kota Bandung : Indonesia sofia dewi; Muhammad Prakarsa A.S; Siti Fatimah
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.v5i1.436

Abstract

In the use of information technology in an organization, it is very necessary, especially for large organizations such as the Fire and Disaster Management Agency (DKPB). Guidelines for the Management of Information and Documentation Services in the Bandung City Government that are currently running have not utilized technology in the process of activities carried out by the DKPB. In practice, not a few information system developments fail, this is because they are not in accordance with the direction of goals and needs such as information systems should be built without referring to the provisions contained in Bandung Mayor Regulation No. 1340 of 2017 concerning public information. One of them is the use of internet technology as a medium of information. The purpose of this research is to provide input on the benefits of developing an architecture that can participate in advancing the management of information and documentation services at DKPB. Enterprise architecture planning is modeling the system using the Unified Modeling Language (UML). The result of this design is a web-based application that provides information on official profiles, news, report galleries, services or contact us. It is hoped that this application can become one of the websites of the Fire and Disaster Management Service which can also be used by the public/users. The provision of web-based DKPB information will make it easier to obtain information and provide reports on current events. It is hoped that the public can use information media to obtain the required DKPB information.
Perencanaan Arsitektur Sistem Informasi Pelayanan Kesejahteraan Sosial Menggunakan EAP: Studi Kasus: Dinas Sosial Kabupaten Garut Topan Setiawan; Miki Wijana; Muhamad Fauzi Fadilah
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.v5i1.437

Abstract

Dinas Sosial Kabupaten Garut is currently still experiencing difficulties in managing information related to social welfare services, so it is necessary to strive for better information management, one form of implementation is by implementing a computer-based information system and technology. In information technology there are three interconnected parts, namely: hardware, software, and databases. Planning an integrated information system architecture and in accordance with the organization's business goals is one of the efforts to improve services in a better direction so that they can compete with other organizations. This study discusses the architectural planning of social welfare service information systems using Enterprise Architecuter Planning (EAP) which was developed and integrated with The Open Group Architecture Framework (TOGAF at Dinas Sosial Kabupaten Garut, where the discussion is focused on four stages, namely: business architecture planning, data architecture planning, application architecture planning, and technology architecture planning. The results of the research that has been carried out are recommendations for the development of information system architecture to support the improvement of public service performance and system integration into all parts of the organization.
Deteksi Jenis Penyakit melalui Perubahan Warna Kuku dengan Teknik Image Processing Emil Herdiana; Lia Saniah; Fitriani Reyta
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.v5i1.443

Abstract

Health is an important thing that is needed in order to maintain endurance, in the modern era types of diseases continue to grow very rapidly, these changes can be caused by several factors, these factors can be from food and lifestyle. , we can't deny the lifestyle in the modern era causes a person to forget to take care of their health, this is because the activities and activities are very dense, sometimes without realizing it makes the body's resistance to a disease less so that our body is susceptible to disease. viruses and diseases, this type of disease can attack and damage internal and external organs. Naturally, the body will respond to changes, these changes can show symptoms of an attack, diseases can be categorized from mild to high levels, for example, people who experience hair loss who continue to show cancer, either early or advanced cancer, another example is nail discoloration, for example. one yellow nail indicates the person has jaundice, another indication the nail has a long black line, this indication can be recognized. as a digestive problem in our body. For those who are experts, they will have experience in recognizing diseases and their indications, solutions will soon be found by buying preventive medicine, or other methods by directly consulting a doctor. The problem faced today is that a person is sometimes unconscious and does not observe changes in the body and even considers these changes to be normal, even though the body is trying to provide a natural warning system for the appearance of a disease symptom. image-processing based application, this application is used to identify changes in nail color and texture, these changes will be identified and processed using an image processing algorithm, this algorithm has a high accuracy value, the application will read nail color changes and identify and diagnose symptoms of disease in our body, the identification results have an accuracy of up to 85%.
Pengembangan Aplikasi Pengolahan Data Penilaian Peserta Praktek Kerja Lapangan di Dinas Perpustakaan dan Kearsipan Daerah Provinsi Jawa Barat Hendra Gunawan; M. Fahmi Nugraha; Diana Novita
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.v5i1.444

Abstract

Field work practices at the Library and Archival Office of West Java Province are currently still done manually, namely by way of guidance provides value written on the value information paper submitted to the coordinator to then be entered into data processing applications such as Microsoft word and excel, Also correcting post prekerin examinations that are done manually by equating the answer with the answer kuci printed on paper, so it takes a long time and involves many parties in working on it. The method of system development used is the waterfall method. This method includes stages namely Analysis and definition, system and software design, unit implementation and testing, system integration and testing, and system operation and maintenance. The system uses XAMPP as a web server for system design and MySQL as a database. The result of this research is the Application of Data Processing Of Participants Field Work Practices that make certificates automatically stamped that can minimize miscalculation in the accumulation of value obtained, in addition to minimizing resources are also able to provide access to the presentation of information quickly.
Peranan Struktur Modal, Net Financing, Profitabilitas dan Likuiditas pada Kualitas Laba Perusahaan Properti Suhendra suhendra
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.v5i1.445

Abstract

This study aims to examine and analyze the effect of capital structure, net financing, profitability, and liquidity on earning quality. This study uses data from property companies in Indonesia for the period 2013-2018 with 20 samples of companies. In this study, capital structure is calculated based on the capital structure using financial leverage measure with the formula debt to equity ratio. Net financing is measured using net equity in the current period less current debt to total assets in the previous period. Profitability is measured using return on equity, current asset ratio is used for liquidity. Earnings quality is calculated based on the earnings response coefficient. The results show that capital structure has a positive effect on earnings response coefficient, net financing has no effect on earnings response coefficient, profitability has a positive effect on earnings response coefficient and liquidity has no effect on the earnings response coefficient. Capital structure and profitability have a positive effect on earnings quality, with this condition company needs to focus on how to manage capital structure and focus on profitability to keep maintain earnings quality. Net financing and liquidity have no effect on earnings quality, have a meaning the company that has a good capital structure and profitability, will impact to a good capability to cover the liquidity and manage asset, debt, and net worth.
Pengembangan Sistem Presensi Dosen dan Mahasiswa Menggunakan QR Code dengan Framework Codeigniter Dadi Rosadi; Asep Ririh Riswaya; Dheni Apriantsani Budiman; Ricky Rohmanto
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.v5i1.447

Abstract

Many technologies are constantly evolving to facilitate teaching and learning. The presence system became an obstacle in practicality and recording to a central server in STMIK Mardira Indonesia that has hundreds of students, especially if the presentation is done manually, requiring considerable time and providing opportunities for human error. System Presence Development Lecturer and Student using CodeIgniter Framework-based QR Code using the programming language PHP, JavaScript, jQuery. The method used, namely, observation, interview, literature, and systems development, is used using the model of requirements, analysis, design, implementation, and testing. It can be concluded that the system has been perfected following the schedule of lectures and the system can process data with both faculty and students.
Implementasi Algoritma K-Nearest Neighbor dalam Menentukan Buku Berdasarkan Peminatan Faujatun Hasanah; Tati Suprapti; Nining Rahaningsih; Irfan Ali
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.v5i1.467

Abstract

The use of computer technology helps a lot in human performance in various data and information management. Therefore, researchers use computers to make analyzes that can predict favorite books based on data from book borrowing records in the library. Researchers use is data mining. Data mining is a term used to describe the discovery of knowledge in databases, using statistical techniques, mathematics, artificial intelligence, and machine learning to extract and identify information that is useful for science. The use of data mining requires a method that can manage book borrowing data so that it gets the predictions of favorite books. The method used is K-Nearest Neighbor (KNN). The results of the accuracy in this study are 98.75%, Prediction of Disinterest with true Not Interest is 28 data, Prediction of Disinterest with true Interest is 1 data, Prediction of Interest with true No Interest is 0 data, Interest Prediction with true Interest is 54 data.
Implementasi Aplikasi Penggajian Karyawan Pada PT. Kemasan Cipta Utama Berbasis VB.Net Hasmizal Hasmizal; Arif Maulana Yusuf; Yeny Rostiani; Syaraswati Syaraswati
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.v5i1.501

Abstract

PT. Ciptatama Perfect Packaging (KCS) was founded in 1995 starting from the production of styrofoam by prioritizing customer satisfaction, PT. Packaging Cipta Utama has human resources in this case employees who are divided into 2 (two) namely permanent employees and contract employees. The purpose of this study was to analyze and design a computer-based payroll system at PT. Cipta Utama packaging using Microsoft Visual Studio 2008. The research method used is SDLC (System Development Life Cycle) with a waterfall approach model that starts with system analysis, system design, program code generation and testing. PT. Cipta Utama packaging in processing payroll data still uses Microsoft Excel. All payroll calculation activities are carried out manually based on documents related to employee salary calculations. This study discusses the payroll system starting from the document. The object of research uses a computerized payroll system, performs analysis and makes applications using the Microsoft Visual Studio 2008 programming language so that it provides a lot of efficiency and effectiveness in processing payroll. With the payroll system at PT. It is hoped that the management of Cipta Utama can improve the company's internal control.

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