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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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Pengaruh Financing to Deposit Ratio dan Non Performing Financing terhadap Return on Assets (Studi Kasus Bank Syariah Mandiri) Prita Humairoh; Faisal Rakhman
Jurnal Accounting Information System (AIMS) Vol. 3 No. 1 (2020)
Publisher : Ma'soem University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32627/aims.v3i1.333

Abstract

This study analyzes the effect of Financing to Deposit Ratio (FDR) and Non Performing Financing (NPF) on Return on Assets (ROA) based on the 2014-2018 BSM(BSM) financial statements. This research uses a quantitative method with an associative approach and then processed withstatistical software.The data of this study are secondary data in the form of quarterly financial reports of BSM with a sample of quarterly financial reports of BSMfor the 2014-2018 periode which have been audited and published as accountability to the public and the Financial Services Authority.The results showed that there was no effect of FDR on ROA based on the results of the t test, where the value of tcount <ttable (1.123 <2.109), while the NPF had a significant and negative effect on ROA referring the results of t test where tcount> ttable (-2,362 <2,109). This means that the amount of financing originating from customer funds has no effect on changes in net income, while the amount of problematic financing has a significant and negative effect on net income obtained by BSM.While simultaneously there is a significant effect of FDR and NPF on ROA in BSM based on the results of the F test, where the value of Fcount> Ftable (11,394> 3.59).This means that simultaneously the amount of financing disbursed and the amount of financing that has problems has a significant effect on BSMprofitability.
Penyusunan Model Laporan Keuangan Entitas Mikro Kecil Menengah Berdasarkan SAK EMKM pada EMKM Konveksi Nada Aulia Pertiwi; Hendi Rohendi; Setiawan Setiawan
Jurnal Accounting Information System (AIMS) Vol. 3 No. 1 (2020)
Publisher : Ma'soem University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32627/aims.v3i1.334

Abstract

This study aims to know the knowledge of EMKM Convections jeans in Soreang District regarding SAK EMKM, to find out the financial records carried out by EMKM, and to compile a model of EMKM Convection’s financial statements that are under SAK EMKM. In data collection, used snowball sampling and data analysis techniques are carried out through the stages of data reduction, evaluating EMKM’s knowledge of SAK EMKM, evaluating the suitability of the records carried out by EMKM Convection with applicable standards, namely SAK EMKM, seeing the similarity of activities contained in EMKM convection to create a model suitable for all EMKM convection and compile a model of financial statements for EMKM Convections following SAK EMKM. The results showed that the EMKM Convections in Soreang District still did not know about the existence of SAK EMKM, EMKM actors also still did a simple recording, there was no further record up to the preparation of financial statements. Besides, this study also produced a financial statement model for EMKM convections that were by the SAK EMKM.
Perancangan Sistem Rencana Anggaran Biaya (Studi Kasus pada Merapi Jaya Sablon Bandung) Mochamad Rezky Satria Koswara; Leni Nur Pratiwi
Jurnal Accounting Information System (AIMS) Vol. 3 No. 1 (2020)
Publisher : Ma'soem University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32627/aims.v3i1.335

Abstract

Nowadays, the technology still continues to develop, various technologies are made to facilitate the people to conduct activities. technologies needed today is information. Information is primary needs which is very important for the company. Technology can make an accurate calculation tool to help a job. With a combination of information system and the function of a budget can increase the opportunity for companies to achieve company’s goal. Merapi Jaya Sablon is a SME’s who engaged in screen printing services. The management of the company does not have a budget plan and it cause cash outlays inefficiently.
PERAN TEKNOLOGI INFORMASI PADA PARIWISATA INDONESIA Jack Febrian Rusdi
Jurnal Accounting Information System (AIMS) Vol. 2 No. 2 (2019)
Publisher : Ma'soem University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32627/aims.v2i2.336

Abstract

Information and Communication Technology (IT) is a part that is firmly attached to the progress of world tourism. Unfortunately, this research on the role of IT has not received much attention from various studies produced in Indonesia. This article discusses the part of IT that can implement in multiple aspects of tourism. The method used is a literature review sourced from the Garuda portal. The study provides various research areas that can be carried out within the tourism sector, specifically to support the growth of tourism research and information technology in Indonesia.
PENGARUH NON PERFORMING FINANCING, FINANCING TO DEPOSIT RATIO DAN BIAYA OPERASIONAL PENDAPATAN OPERASIONAL TERHADAP RETURN ON ASSET (STUDI KASUS DI PT BANK BRISYARIAH) Nur'aeni Nur'aeni; Valia Zadtyva
Jurnal Accounting Information System (AIMS) Vol. 2 No. 2 (2019)
Publisher : Ma'soem University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32627/aims.v2i2.338

Abstract

This study aims to determine the effect of NPF, FDR and BOPO on ROA both partially and simultaneously at the 2014-2018 BRISyariah Bank. This type of research is associative quantitative with the type of data is secondary data and uses data collection techniques in the form of documentation and literature studies. Population in this study is all financial statements of the Bank of BRISyariah and the sample used is a saturated sample of quarterly financial statements of the Bank of BRISyariah for the period 2014-2018 . Data analysis and hypothesis test design used are multiple correlation analysis, multiple regression analysis, coefficient of determination analysis, t-test and F-test. In data processing, the application uses Statistical Software and Service Solution (SPSS) version 23.The results of this study indicate that there is no significant effect between NPF on ROA, there is a negative and significant influence between FDR on ROA, there is a negative and significant effect between BOPO on ROA, and simultaneously there is a positive and significant effect between NPF, FDR and BOPO on ROA in BRISyariah Bank.
EVALUASI SISTEM PENGENDALIAN INTERNAL ATAS PROSEDUR PENERIMAAN PENDAPATAN TRANSAKSI TOL NONTUNAI (E-TOLL) PADA PT JASA MARGA (PERSERO) TBK. CABANG PURBALEUNYI Siti Devi; Khozin Arief; Setiawan Setiawan
Jurnal Accounting Information System (AIMS) Vol. 2 No. 2 (2019)
Publisher : Ma'soem University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32627/aims.v2i2.339

Abstract

PT Jasa Marga (Persero) Tbk. Purbaleunyi Branch is a state-owned enterprise service, as enforcement and services for the toll road. In providing services that are effective, efficient, safe, comfortable, and ease the accessibility of toll roads for users, a non-cash toll payment system is implemented (e-toll). The implementation of internal control at PT Jasa Marga (Persero) Tbk. Purbaleunyi Branch still has weaknesses, such as the placement of employees are placed unsuitable with their education and proficiency causing inefficient work. Moreover, there is no written policy on standard operating procedures regarding receipt of e-toll income and job rotation that are not routinely do so that the vulnerability of fraud occurs. This study aims to evaluate the implementation of internal control on the non-cash receipt of  toll transaction  procedure (e-toll) that applied by PT Jasa Marga (Persero) Tbk. Purbaleunyi Branch. The method used in this research is descriptive analytics method by taking interviews, observation, and documentation. The analytics tool used in this study is a control matrix based on the Committee of Sponsoring Organizations.Based on the results of this research, it can be concluded that internal control on the non-cash receipt of  toll transaction  procedure (e-toll) at PT Jasa Marga (Persero) Tbk. Purbaleunyi Branch has been adequate and effective.
RANCANG BANGUN SISTEM INFORMASI PENGOLAHAN DATA PRAKTIK KERJA INDUSTRI DAN LAPANGAN (STUDI KASUS DI SMK PASUNDAN RANCAEKEK) Encep Supriatna; Rima Kusmayani Suryaman
Jurnal Accounting Information System (AIMS) Vol. 2 No. 2 (2019)
Publisher : Ma'soem University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32627/aims.v2i2.340

Abstract

Data processing of industrial and field work practices in SMK Pasundan Rancaekek is still semi manual using a spreadsheet application. This can lead to various problems, namely checking students who have not made payment and registration of PRAKERIN, making evidence of transactions and reports effectively, placing students in accordance with the capacity of the place of PRAKERIN and scheduling supervisors in conducting visits. The method used is the System Development Life Cycle (SDLC), which includes system analysis, system design, system implementation, and system operation. Whereas to analyze user system requirements using Flowmap analysis, Context Diagrams, Data Flow Diagrams (DFD), Entity Relationship Diagrams (ERD), Data Dictionaries, and Structure Charts. The design of the PRAKERIN data processing information system uses Microsoft Visual FoxPro 9.0 as a system implementation, report generation, and for database processing. Thus the system designed by the author is expected to facilitate the PRAKERIN data processing process so that it is more effective and efficient.
PENENTUAN SANTRI TELADAN MELALUI SISTEM PENDUKUNG KEPUTUSAN MENGGUNAKAN METODE PROFILE MATCHING (STUDI KASUS DI PONDOK PESANTREN AT-TAQWA CIREBON) Shandy Alfian; Nana Suarna; Rini Astuti
Jurnal Accounting Information System (AIMS) Vol. 2 No. 2 (2019)
Publisher : Ma'soem University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32627/aims.v2i2.341

Abstract

The  education  system in Islamic boarding schools is one  way in  which students will be selected as exemplary students and given awards annually.  The selection process  so far has not  used a  computerized assessment system, so that every part that requires assessment cannot quickly get an objective result in determining the assessment of the exemplary santri. The decision support system for the exemplary santri election was an alternative solution. This decision-making system can take into account all the criteria for selecting students quickly, easily in the data processing decision making process to determine the exemplary students. The method used in the design of this system uses the profile maching method through the PHP programming language and MySQL database. From this research the hypothesis p value (sig) 0,000 <0.5 and t-count (36,982> 1,699) t-table is obtained, so H0 is rejected, Ha is accepted. so it can be concluded that the profile matching method can make it easier to determine exemplary santri.
PENGELOMPOKAN BIDANG LAJU PERTUMBUHAN EKONOMI INDONESIA MENGGUNAKAN ALGORITMA K-MEANS Amril Mutoi Siregar
Jurnal Accounting Information System (AIMS) Vol. 2 No. 2 (2019)
Publisher : Ma'soem University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32627/aims.v2i2.342

Abstract

Indonesian is one of countries with economic development in the very good category. Economic growth is seen from several supporting fields, Indonesia has a lot of excess natural resources, which can support the economy compared to other countries. But the problem faced is the lack of maximum management of the economy, Indonesia has economic support categorized into 17 fields. Among the fields not in the same development because they are still stuck in one area, it turns out that Indonesia has all the potential to improve all fields. To increase the growth of all fields, the government must have correct, accurate and relevant data to group these fields. In this study using the Decision Tree algorithm to classify fields supporting economic growth automatically. The grouping results into three classes, namely high, medium, low. After the research was conducted the results were that the high category group was Mining and Excavation, Construction, transportation and warehousing, Provosion of accommodation and food Drinking, Information and Communication, Financial Services and Insurance, Real Estate, Educational Services, Health Services and Social Activities, medium groups were Procurement of Electricity and Gas, Company Services and low-income groups are in the fields of Agriculture, Forestry, and Fisheries, Processing Industry, water supply , waste management, Waste and Recycling, large Trade and retail, car and motorcycle repair, Government Administration, Defense and Compulsory Social Security, Other Services.
PENERAPAN DATA MINING DENGAN ASSOCIATION RULES UNTUK MELIHAT HUBUNGAN TERTANGGUNG, PEMILIHAN PRODUK DAN PERILAKU NASABAH (Studi Kasus: PT. Prudential Life Assurance) Awan Setiawan; Erwin Yulianto
Jurnal Accounting Information System (AIMS) Vol. 2 No. 1 (2019)
Publisher : Ma'soem University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32627/aims.v2i1.343

Abstract

The world of insurance business that is full of competition makes the perpetrators must always think about breakthrough strategies that can guarantee the continuity of their insurance business. One of the main assets owned by insurance companies is business data in an extraordinary amount.Data mining is a new technology that is very useful to help insurance companies find very important information from business data as the main asset they have. Data mining can predict trends and traits of business behavior that are very useful to support important decision making. Automated analysis carried out by data mining exceeds that carried out by traditional support systems. Apriori and FP-Growth are the most famous algorithms for finding high frequency patterns, these algorithms are part of the Rule Association used in this study.

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