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Jurnal Accounting Information System (AIMS)
Published by Universitas Masoem
ISSN : 26157381     EISSN : 26217279     DOI : 10.32627
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.
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Search results for , issue "Vol. 6 No. 1 (2023)" : 10 Documents clear
Sistem Informasi Akuntansi Penjualan Menggunakan MYOB Versi 18 Pada Toko Besi Puncak Jaya Stainless Karawang Indaryono Indaryono; Arif Maulana Yusuf; Putri Purnamasari
Jurnal Accounting Information System (AIMS) Vol. 6 No. 1 (2023)
Publisher : Ma'soem University

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Abstract

This writing aims to implement a sales accounting information system at the Puncak Jaya Stainless Cikarang iron shop which previously still used manual recording which resulted in frequent errors in recording data and stock items. The research methodology that the author uses consists of several stages starting with planning, data collection, data processing, and data migration to the MYOB Accounting Plus V18 application. The variable is the Sales Accounting Information System using the Mind Your own Business (MYOB) application version 18 which consists of Accounts, Banking, Sales, Purchases, Inventory and Card Files. This writing includes the type of descriptive writing. The data used are primary and secondary data, data collection techniques using interview and observation methods. The results of this writing show that to correct mistakes that occur in the company, an integrated system is needed to reduce and avoid mistakes, namely by implementing the Mind your own business (MYOB) V18 application which can make it easier to input data, can make it easier to search for data and information because the data is stored neatly. With the MYOB application, sales reports can be generated quickly and completely because transactions entered will be automatically journalized by myob, so that financial reports can be presented immediately and make decisions easier.
Implementasi Analisis Big Data untuk Memprediksi Kelulusan Mahasiswa Fakultas Teknik Universitas Langlangbuana Chintia Putri Demasari; Nova Ariyanti; Prayoga Galih Muharan; Benie Ilman
Jurnal Accounting Information System (AIMS) Vol. 6 No. 1 (2023)
Publisher : Ma'soem University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32627/aims.v6i1.552

Abstract

The Faculty of Engineering at the University of Langlangbuana has a large number of students who do not graduate on time. Based on observations and data available at the Faculty of Engineering, Langlangbuana University, there are still many students who do not graduate on time which causes a decrease in the score in the accreditation assessment criteria. The timely graduation of students is one of the criteria for accreditation assessment at Langlangbuana University. To get good accreditation results, it is necessary to predict the graduation rate with a method Big Data Analytic so that it can anticipate delays in graduating students at the Faculty of Engineering, Langlangbuana University. The database owned by Langlangbuana University can be used as a reference as material for predicting student graduation at the Faculty of Engineering. With the digitization of data which has resulted in a very rapid data spike, Langlangbuana University requires Big Data Analytic. The results showed that using Big Data Analytics can improve decision making to improve student performance and success and also all related aspects, especially at the Faculty of Engineering, Langlangbuana University.
Sistem Pendukung Keputusan untuk Menentukan Calon Pasangan Hidup Berdasarkan Status Sosial-Ekonomi Menggunakan SMART Topan Setiawan; Yusuf Muhyidin
Jurnal Accounting Information System (AIMS) Vol. 6 No. 1 (2023)
Publisher : Ma'soem University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32627/aims.v6i1.678

Abstract

In determining a potential life partner, each individual must have certain types or criteria, where one important aspect that must be considered is socio-economic status. Every married couple certainly hopes and wants to form a sakinah, mawaddah and warahmah family. By using a decision support system that can process data on the socio-economic status of a potential partner, each individual will get an overview of the best potential partner from the available alternative potential partners. One method that can be used is the Simple Multi Attribute Rating Technique (SMART). Based on the results of research that has been conducted with the criteria of education level, type of work, income level, amount of savings and number of siblings, it can be concluded that the SMART method is effective for objectively determining prospective spouses.
Audit Keamanan Sistem Informasi Menggunakan Cobit 5 di PT. Paramita Surya Makmur Plastika Titan Parama Yoga Titan; R. Yadi Rakhman Alamsyah; Silca Silkillah Adwa
Jurnal Accounting Information System (AIMS) Vol. 6 No. 1 (2023)
Publisher : Ma'soem University

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Abstract

One of the main problems for a company is information system security. High security is needed to maintain the confidentiality and misuse of information in the organization. To improve the security of business operations and the quality of information technology resources, it is necessary to evaluate to optimize the security of existing information technology assets. The purpose of this research is to carry out an information system security audit at PT. Paramita Surya Makmur Plastika using COBIT 5 and documenting the information system audit findings of PT. Paramita Surya Makmur Plastika to produce an audit report. Based on the results of research that has been carried out through interviews and questionnaires using COBIT 5 and using the APO13 and DSS05 sub domains, the results show that the existing capability is at level 1 while the expected capability level is at level 3 andt the capability gap is 2.
Hubungan antara Investment Opportunity Set dan Kebijakan Dividen Pada Perusahan yang Listing di Bursa Efek Indonesia Azmi Fasa
Jurnal Accounting Information System (AIMS) Vol. 6 No. 1 (2023)
Publisher : Ma'soem University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32627/aims.v6i1.692

Abstract

Company growth is a problem faced by every company. The growth of the company can be seen from the firm value. Companies are very careful to determine a policy, because a policy can have an impact on firm value. The purpose of the company itself is to maximize the firm value , because this is can increase owner whealth. Therefore many companies are competing to increase the firm valu. One that affects the value of the industry is the dividend policy. This research aims to determine the relationship between dividend policy and company growth proxied by the investment opportunity set (IOS) in companies listed on the Indonesian Stock Exchange (IDX). In this research, researchers used a correlational study which is part of a causal research design using a stratified random sampling technique. IOS is proxied by the following ratios including: Capital Additional per Market Value of Assets (CAPMVA), Price Earning Ratio (PER), Market Value of Equity to Book Value of Equity (MVEBVE), Market Value of Assets to Book Value of Assets ( MVABVA), and Additional Capital per Book Value of Assets (CAPBVA). This research result a conclusion regarding the phenomenon that occurs on the Indonesia Stock Exchange (IDX), that are companies listed on the IDX are dominated by growing companies, then the majority of companies listed on the IDX tend to allocate company profits for future investment rather than being distributed to investors through dividends. Another conclusion obtained from this research is that there is a significant positive relationship between dividend policy and investment opportunity sets with a correlation value of 0.279.
Cluster Barang Elektronik Mengguanakan Algoritma Fuzzy C-Means dengan Optimize Parameter Grid Lutfi Hakim; Irfan Ali; Martanto Martanto
Jurnal Accounting Information System (AIMS) Vol. 6 No. 1 (2023)
Publisher : Ma'soem University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32627/aims.v6i1.695

Abstract

Electronic products are goods that are really needed at this time, because electronic goods really help humans in carrying out various daily activities, such as television, computers, cellphones, etc. The problem is how to apply the Fuzzy C-means method with Optimize Parameter Grid in the form of grouping electronic goods data for the needs of consumers used, and how to determine the optimum number of clusters from the use of the method used in grouping electronic goods data sets to find the best accuracy value. The purpose of this study was to apply the use of the fuzzy c-means algorithm in the case of grouping electronic data and produce an output to find out the best value of the electronic data used. While this research uses one method, namely the fuzzy cmeans algorithm with Optimize grid parameters which are included in the grouping rules in data mining. The research results are expected to be able to find the best electronic data set grouping based on the Davies Bouldin Index value resulting from the analysis of the fuzzy c-means algorithm at measure_type : NumericalMeasure, Dbi = 0.516 and measure_type : MixedMeasure, Dbi = 0.627.
Sistem Informasi Reservasi Kamar Hotel Snukel Menggunakan Metode Analisis System Usability Scale Melisa Hikari; Nana Suarna; Odi Nurdiawan
Jurnal Accounting Information System (AIMS) Vol. 6 No. 1 (2023)
Publisher : Ma'soem University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32627/aims.v6i1.700

Abstract

Web-Based Snukel Hotel Reservation Information System, is an information system that focuses on reservation data entered by the receptionist relating to reservations in the hotel's business transactions. In the previous system, data was entered manually using MS.Excel. The risk that is owned is management that is less effective and efficient. The purpose of building this system is to help manage reservation data to be more effective and efficient, make it easier to enter reservation data and help manage data. So that transactions are recorded and stored properly. The system design is made using the system development life cycle (SDLC) approach with the Waterfall design method, the stages include system requirements analysis, system design, system implementation, system testing and system maintenance. Hotel guest reservation system, using PHP programming language MySql. The results of this study are systems that have been tested with a black box, the results of the black box test state that the system is running well and as expected. System analysis uses the SUS method so that it gets a score or accuracy of 77.33 which means that the system is feasible and well received by the user.
Implementasi Metode Clustering Algoritma K-Means untuk Menentukan Kelompok Tahfidz dan Tahsin di Pesantren Siswa Al-Ma’soem Sofia Dewi; Siti Fatimah
Jurnal Accounting Information System (AIMS) Vol. 6 No. 1 (2023)
Publisher : Ma'soem University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32627/aims.v6i1.701

Abstract

Determining the tahfidz and tahsin groups with computer programs is an effort that needs to be done to find out the ability of students during this tahfidz program. At this time, in the process of grouping tahfidz and tahsin at pesantren Siswa Al Ma'soem, it is necessary to Cluster with data so that the ability of students in answering the test can be known the student's self-limit and enter the tahfidz or tahsin group. In this study, 349 data were used as the main data for clustering using the K-Means algorithm with tests carried out on Rapidminer and Microsoft Excel. Based on the results of the analysis in the research conducted, it can be concluded that from 4 attributes. In Cluster 1 with a total of 177 students, it was declared into the tahfidz group. In addition, other cluster with a total of 172 students who entered the tahsin group with validation of 0.312 and 0.238 in Microsoft Excel and Rapidminer which stated that the smaller the validation number, the better the cluster used.
Sistem Pendukung Keputusan Pemilihan Supplier Obat Menggunakan Metode Simple Additive Weighting Erlyta Hares; Shofa Shofia Hilabi; Agustia Hananto
Jurnal Accounting Information System (AIMS) Vol. 6 No. 1 (2023)
Publisher : Ma'soem University

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Abstract

Determining drug suppliers for pharmacies choosing suppliers based on the price of the goods offered, the quality of the goods while in transit, whether the goods are received according to the order or not, and whether or not the delivery time for the goods reaches the pharmacy quickly. The main problem in supplier selection is decision making in choosing a good and efficient supplier and supported by problems that usually occur when the number of drugs sent does not match what was ordered, the packaging is damaged, the date is close to the expiration date. A decision support system for selecting drug suppliers with the help of the Simple Additive Weighting (SAW) method can assist pharmacies in making the right decisions on drug supplier selection to be chosen by pharmacies. The step in solving existing problems is to choose the best supplier by using the Simple Additive Weighting (SAW) method as a support for this research, in the Simple Additive Weighting (SAW) method which has ten (10) alternative suppliers that will be used to determine the best supplier, of course only one becomes the best supplier selection decision. Of the 10 suppliers selected after determining the value, the best results were obtained at Pt. Pharmaceutical Chemistry.
Volatilitas Saham Sektor Teknologi yang Terdaftar di Indeks Saham Syariah Indonesia pada Masa Pandemi COVID-19 Widya Sari; Susilo Setiyawan
Jurnal Accounting Information System (AIMS) Vol. 6 No. 1 (2023)
Publisher : Ma'soem University

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Abstract

Based on the results of data documentation, that the background to this research is investment risk, especially during the COVID-19 pandemic and also the uncertainty of stock returns. This study aims to analyze which technology companies have the highest and lowest volatility during the COVID-19 pandemic and find out which univariate ARCH-GARCH model is the best. This research is a descriptive quantitative research, in which the company sample selection uses a purposive sampling method. With the criteria of stocks belonging to the technology sector on the Indonesia Stock Exchange, and also having to be included in the List of Sharia Securities consecutively, to fulfill the research period. The data analysis used in this study is descriptive statistical analysis and time series analysis with 10 samples of technology company stock data. The results showed that the technology company with the highest volatility was PT NFC Indonesia Tbk. (NFCX). Meanwhile, the technology company with the lowest volatility is PT Hensel Davest Indonesia Tbk. (HDIT). The model that best describes the volatility of technology companies during the COVID-19 pandemic is ARCH (2.2).

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