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70,857 articles from 624 journals · 1,760 citations tracked

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Aditama Surya Permana; Eri Yanto; Evanti Andriani

Journal of Information Technology and Computer Science 2025 International Forum of Researchers and Lecturers

The development of the business world relies on technology information Already become absolute thing.​ His height activity data transactions and exchange information in online communication media and the internet is one technology For overcome activity everyday life in the era of globalization moment This. CV. TYTUS FURNITURE SEMARANG is A moving company​ in field Furniture sales , such as : table chair room visitor . Problem sale CV products. TYTUS FURNITURE SEMARANG is limitations consumer in obtain information product , type product , price product , because consumer must come direct to company or waiting for sales to come give information about company , so No can save time and costs , turnover sale not enough in accordance hope , not yet exists processing sales and consumer data reports in a way fast and efficient. For that's system very online sales required moment This For develop something company , because system the present For give real solution​ Where system the online sales can fulfil need will transaction business online with​ easy and fast with using a MySQL database with Language PHP programming . System information This capable give information product to consumer online , and can give information products sold​​​ to consumer . Based on background behind problem above , then writer take title "WEB-BASED GOODS ORDERING INFORMATION SYSTEM ON CV. TYTUS FURNITURE SEMARANG.”    

Abalaka, J.N; Sulaiman T.H; Ajiteru,S.A.R

International Journal of Economics, Management and Accounting 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study looks at the options and issues surrounding financial reporting in Nigerian small and medium-sized businesses (SMEs). The purpose of the study was to identify the difficulties that Small & Medium Businesses (SMEs) in implementing efficient financial accounting reporting in Nigeria, as well as to determine the extent to which insufficient accounting records in SMEs in Nigeria are caused by subpar credit facilities. Data were gathered using the survey method, time series data, and the CBN statistical bulletin and questionnaire. A straightforward percentage table was used to assess the generated data. Inadequate accounting books and records, manpower, accounting system, and failure to conduct transactions through the banking system are the main obstacles that SMEs face when preparing and presenting financial reports, according to the study. The report suggests, among other things, that the two primary organizations in Nigeria, ICAN and ANAN, should support professional accountants as they are the only ones who can maintain appropriate books of accounts and prepare financial records its members to provide SMEs in Nigeria with free expert services.

Mukhlis Harvian; Alifah Sukma Asih; Firman Yudhanegara; Iwan Setiawan

Jurnal Inovasi Ekonomi Syariah dan Akuntansi 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This studyiaims toiexamine theirecognition and measurement process related to the receiptiand distribution ofifunds carried out by BAZNAS Majalengka Regency, analyze the implementation of its financial reports, and assess their compliance with PSAK 109. Using a qualitativeidescriptive method, data wasicollected throughiinterviews. The research findings indicate that the financial reporting of BAZNAS Majalengka Regency adheres to PSAK 109, covering the receipt and distributioniofizakat, infaq, and sadaqah funds. Every economic transaction is systematically recorded, and the financial reports comply with applicableiregulations, including the treatment of non-halal funds in accordance with sharia iprinciples. In terms of recognition and presentation, BAZNAS Majalengka Regency applies the double-entry recording system, which is considered effective and efficient. Overall, the financial reports prepared align with PSAK 109 in terms of recognition, measurement, and presentation.

Ambar Tri Hapsari; Muhamad Muslim Fauzani

Jurnal Ekonomi dan Pembangunan Indonesia 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to design and develop a web-based stock and sales transaction management system that can help admins manage accounts, stock, transactions, and sales analysis using the Apriori algorithm. This system is designed with main features such as automatic transaction recording, real-time stock monitoring, and customer purchasing pattern analysis reports. The methods used in this study include needs analysis, system design, implementation, and testing using the black box testing method. The test results show that the system runs according to the design and can increase efficiency in managing sales data. However, there are several limitations such as the need for periodic database maintenance and limitations in raw material management. With this system, it is expected that the process of recording transactions and sales analysis can be carried out faster and more accurately, thus helping in making business decisions.

Mulyani Rizki; Vania Gustriana

Jurnal Nuansa : Publikasi Ilmu Manajemen dan Ekonomi Syariah 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Sharia accounting has become a substitute concept for conventional accounting. The concept of sharia accounting not only prioritizes management and capital owners, but also prioritizes other parties, such as consumers, society and even their responsibilities to God. A description of building a good business and being able to contribute by building a zakat-oriented entity. Zakat oriented makes an entity good if it can provide maximum zakat contributions, so that zakat oriented not only maximizes its profits but also how much the entity pays its zakat. But the value of the zakat must be based on the assets or wealth owned by the entity obtained in a halal manner. The purpose of this study was to determine whether the Zakat Financial Report at LAZNAS Yatim Mandiri Palembang Branch was in accordance with PSAK No. 109. This study was conducted to test the financial reports prepared by LAZNAS Yatim Mandiri Palembang in accordance with PSAK No. 109 concerning Zakat Accounting. According to the findings obtained from this study, it was concluded that Yatim Mandiri Palembang as one of the National Zakat Amil Institutions (LAZNAS) had fully implemented the use of PSAK No. 109. In presenting financial statements. Because in PSAK No. 109, zakat accounting aims to regulate the recognition, measurement, presentation and disclosure of zakat, infaq/sadaqah transactions.

Martono Martono

Repeater : Publikasi Teknik Informatika dan Jaringan 2025 Asosiasi Riset Teknik Elektro dan Informatika Indonesia

Keluarga Jaya Pharmacy is a shop that provides various types of medicines and medical devices where the transaction process is still done traditionally, recording the stock of medicines and medical devices also still uses excel files. Of course, because of this, the transaction process to recording the stock of goods becomes longer and less accurate. Inaccurate and incomplete data on medicines and medical devices often causes medicines that are approaching their expiration date not to be detected as soon as possible. Therefore, the author decided to build a web-based drug stock inventory application at the Keluarga Jaya pharmacy. This system will be able to solve the problems that are currently still being experienced at the Keluaga Jaya pharmacy. The drug stock inventory system that the author built in this study is modeled into a class diagram and also a use case diagram. The results of the study are a web-based drug stock recording system at the Keluarga Jaya pharmacy that has features for logging in, managing master data, managing sales, managing returns, managing reports and logging out.

Tasya Nurhalyz; Nelya Arofatin; Yaohan Ad’nnia Jannah; Tries Ellia Sandari

Jurnal Ekonomi dan Keuangan 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study examines cases of corruption in Indonesia’s financial sector and state-owned enterprises (SOEs), focusing on PT A, PT B, and PT C. The research aims to analyze and compare the modus operandi and system vulnerabilities that enable corruption in these companies. Data were collected through analysis of investigation and financial audit reports, legal literature, and relevant regulations, specifically the Anti-Corruption Law (UU TIPIKOR) and the Anti-Money Laundering Law (UU TPPU). Findings reveal that weak internal controls and limited forensic accounting practices are key factors facilitating corruption, including embezzlement at PT A, procurement specification manipulation at PT B, and fictitious transactions at PT C. The application of forensic accounting and strengthening of internal control systems are essential in detecting and preventing financial manipulation, which can be detrimental to the state. This study recommends implementing forensic accounting, reinforcing internal oversight, conducting stricter procurement audits, and fostering interagency cooperation to enhance effective anti-corruption measures.

Candy Candy; Alex Alex

Jurnal Nusantara Berbakti 2024 Universitas Kristen Indonesia Toraja

Effective financial management remains a significant challenge for Micro, Small, and Medium Enterprises (MSMEs), including Moon Cafe, which previously operated without a structured system for recording cash flow. The lack of such a system impeded the ability to track financial performance and business development effectively. To address this issue, a web-based cash flow management system was introduced to improve transparency, accuracy, and efficiency in documenting financial transactions. Data collection methods such as interviews, observations, and documentation were employed to identify the needs and challenges faced by the business. The implementation results showed that the web-based system streamlined the process of real-time cash flow recording, organized financial data more effectively, and generated accurate and well-structured reports. Additionally, the system enhanced operational efficiency and offered greater financial management flexibility. With improved accessibility through digital devices, Moon Cafe can monitor its financial health more effectively and make faster strategic decisions, fostering sustainable business growth.

Najiatun Najiatun; Ahmad Syauqi; Rahmat Zulknarnain; Imam Anas Mubarok

Jurnal Kemitraan Masyarakat 2024 Lembaga Pengembangan Kinerja Dosen

Assistance with digital financial reports using the Jaraya application for culinary MSMEs aims to increase the understanding and skills of MSME players in managing financial reports in a more efficient and structured way. Culinary MSMEs often face challenges in accurate and transparent financial records, which can affect their business decisions and business growth. In this program, the Jaraya application is introduced as a practical solution to simplify the process of recording transactions and creating digital financial reports. Assistance is provided through direct training, application usage simulations, and discussions to overcome problems faced by business actors. The results of this assistance show an increase in MSME players' understanding of the importance of organized financial reports and their ability to use the Jaraya application to monitor cash flow, manage profit and loss, and make better business decisions. This program is expected to have a positive impact on more efficient financial management and support the growth of culinary MSMEs in the future.

Rani Titi Rohmani; Ratri Paramitalaksmi

Jurnal Pelayanan dan Pengabdian Masyarakat Indonesia (JPPMI) 2024 Sekolah Tinggi Ilmu Administrasi Yappi Makassar

Training activities for recording simple digital-based financial reports through the TokoKu application were carried out with the participant Mrs. Ngadiyah, owner of Warung Snacks and Sembako Hidayah. This training aims to help MSMEs overcome the problems of disorganized manual recording, minimal understanding of financial reports, and limited use of technology. This activity is carried out in three stages: preparation, implementation, and mentoring. The results of the training showed an increase in participants' ability to record transactions, prepare simple financial reports, and manage inventory more efficiently. The TokoKu application also helps reduce recording errors and makes business decision making easier. Even though there are obstacles related to technology adaptation and poor internet access, this training succeeded in proving that digitalization can increase the sustainability and competitiveness of MSMEs in the digital era.

Candy Candy; Angelina Julia Renaldi

Jurnal Pelayanan Hubungan Masyarakat 2024 International Forum of Researchers and Lecturers

The implementation of the Zoho Books application at PT. Damai Indopertama Sukses aims to improve the efficiency and accuracy of the company's financial records, which were previously managed manually using Microsoft Excel. The application deployment method includes interviews, observations, and documentation to understand the company's needs. The implementation results indicate that Zoho Books simplifies financial transaction recording, generates automated financial reports, and provides real-time access to financial data. This reduces the risk of manual errors and accelerates the financial reporting process. Additionally, the automation features in Zoho Books enable the company to better monitor cash flow and financial performance, supporting accurate data-driven decision-making. This implementation offers a significant solution to the challenges of manual financial management and establishes a foundation for the company's operational sustainability.

Herpiah Herpiah; Muhammad Rifky Zulkarnaen; Joko Prasetyo; Wasis Haryono

Mars: Jurnal Teknik Mesin, Industri, Elektro Dan Ilmu Komputer 2024 Asosiasi Riset Teknik Elektro dan Informatika Indonesia

The manual payment system for Education Development Contributions (SPP) and student savings at SMP Putra Bangsa faces various obstacles, such as recording errors, loss of proof of payment, and difficulty tracking transaction history. This study aims to develop a web-based information system to overcome these problems. The research method involves needs analysis, system design using the Unified Modeling Language (UML), and web-based implementation. The results show that the designed system can simplify the transaction process, improve recording accuracy, and provide transparent access for students, homeroom teachers, and administration. This system is also able to produce real-time financial reports to support management decision making.

Liza Ulfitri; Rayyan Firdaus

Journal Economic Excellence Ibnu Sina 2024 STIKes Ibnu Sina Ajibarang

Islamic accounting is a system grounded in Islamic sharia principles, such as fairness, transparency, and social responsibility. This accounting framework is designed to help companies ensure that their operations and financial reports comply with sharia law. This article examines the role of Islamic accounting as a source of information for sharia-compliant companies. Islamic accounting offers a financial reporting framework that reflects adherence to Islamic values, including the prohibition of usury, gharar (excessive uncertainty), and haram (forbidden) transactions. By providing accurate and relevant information, Islamic accounting aids companies in making strategic decisions aligned with sharia principles. Additionally, it assures stakeholders, including investors and the public, that the company’s operations are conducted ethically and responsibly. Therefore, Islamic accounting functions not only as a financial reporting tool but also as a strategic framework for managing companies committed to sharia compliance.

Azani Fajri, Laksamana Rajendra Haidar; Miftahurrohman; Haris Ihsanil Huda

Teknik: Jurnal Ilmu Teknik dan Informatika 2024 LPPM Sekolah Tinggi Ilmu Ekonomi - Studi Ekonomi Modern

The Amil Zakat, Infaq, and Sedekah Institution (LAZIS) of Nahdlatul Ulama in Limpung District plays a crucial role in managing community funds transparently and accountably. However, the manual financial system currently in use often hampers efficiency and accuracy in record-keeping. To address this issue, a web-based financial information system has been developed to facilitate the management of financial processes, including recording income, expenses, and generating real-time financial reports.  This system is designed with key features such as donor data management, transaction recording for zakat, infaq, and sedekah, and the generation of financial reports accessible to relevant parties at any time. By leveraging web-based technology, the system provides ease of access for administrators and enhances transparency to the public. The development process follows the waterfall method, starting from requirements analysis to implementation and testing, ensuring the system meets user needs effectively.   The implementation results indicate that the system significantly improves the efficiency and accuracy of financial management at LAZIS Nahdlatul Ulama Limpung District. Additionally, the system helps build public trust by providing more transparent and easily accessible financial reporting. As a result, the management of zakat, infaq, and sedekah funds becomes more structured, effective, and accountable. 

Michael Fernando Putra S; Siska Narulita; Michael Fernando Putra S; Siska Narulita

JURNAL ILMIAH KOMPUTER GRAFIS 2024 UNIVERSITAS STEKOM

The utilization of information technology in the business process of a business field will be very helpful in terms of transaction processing, data processing, data analysis, and data storage. Business processes that still do not use computer technology allow many obstacles to occur, such as errors in the process of recording transactions, errors in the calculation process, difficulties in the process of storing and processing data, difficulties in making reports, and so on. CV. Athaya is a medium-scale retail business. Where currently in carrying out its transaction activities it still uses manual methods. Calculations carried out manually are of course not very effective and efficient. In addition, processes carried out manually are prone to errors in the calculation process, take a long time to complete transactions, especially if there are consumers who purchase a lot of goods, have difficulty in compiling reports, have difficulty in the process of recapitulating transaction data, are prone to losing transaction data, and various other obstacles or difficulties. Based on these problems, the research conducted has the aim of creating a cashier system design at CV. Athaya using UML diagrams. The purpose of designing this cashier system is to provide an overview of the cashier system to be built to users, namely cashiers at CV. Athaya which can simplify the ongoing transaction process, increase effectiveness and efficiency in cashier work, facilitate data processing into reports desired by business owners, minimize calculation errors, and assist in the data storage process.

Zulfahmi Zulfahmi; Rayyan Firdaus

Jurnal Nuansa : Publikasi Ilmu Manajemen dan Ekonomi Syariah 2024 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

The implementation of Islamic accounting in the business world has gained increasing attention as awareness grows regarding the financial and operational principles outlined by Islamic law. Islamic accounting, which adheres to the principles of Shariah, aims to ensure that a company's transactions and financial reports comply with Islamic guidelines. This paper aims to analyze the impact of the implementation of Islamic accounting on firm value, with a focus on examining the contemporary Islamic accounting framework, which includes structures and methodologies for more transparent reporting. This research also identifies factors that can strengthen or hinder the adoption of Islamic accounting in improving a company’s financial performance, as well as its impact on investor perceptions. The analysis results indicate that companies consistently applying Islamic accounting principles can enhance investor trust, thereby improving the company's value. Thus, the implementation of Islamic accounting can be an effective strategy to enhance the credibility and competitiveness of a company in a market increasingly focused on ethical and transparent financial practices.

Candy Candy; Shelvi Shelvi

Karya Nyata : Jurnal Pengabdian kepada Masyarakat 2024 Lembaga Pengembangan Kinerja Dosen

Kwetiaw Liang is a small and medium-sized enterprise (SME) in Batam City engaged in the culinary industry. Based on interview results, it was found that the owner of the SME often experiences difficulties in managing the financial transactions of the business. This community service activity aims to implement a cashier system digitization using Griyopos for more accurate and real-time transaction management, as well as to improve operational performance to be more efficient and effective. Through this activity, it is expected to provide information on the importance of digitizing the financial recording system for the business. The data collection methods used include interviews, observations, and documentation. The results of the community service include automated sales reports, cash flow reports, and profit/loss data. After the implementation process, Kwetiaw Liang SME achieved quite positive results and improved its business performance.

Eni Endaryati; Vivi Kumalasari Subroto; Sukemi Kamto Sudibyo

KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi 2024 Universitas Sains dan Teknologi Komputer

Computerized accounting is a system used to process company transaction data by using computers as a technological medium for application work processes and to produce financial reports for a company. The use and application of computer technology in office activities is a requirement and fairness that is needed, without having to eliminate manual systems. The use of computers will be able to improve employee performance in supporting activities in an agency or company. Financial management within the regional scope is the regional task and authority in organizing regional agencies which includes several sections including budgeting, income, expenditure, and accounting and accountability. The aim of this research is to design a web-based computerized accounting system for regional income and expenditure in Wates Village. And create a computerized accounting system that can assist the process of recording and storing web-based regional income and regional expenditure transaction data which produces regional income and expenditure report information. In creating a computerized system for regional income and expenditure, the software used is Sublime Texet3. Data storage uses MySQL and programming languages ​​use PHP and HTML. The research results show that the computerized accounting system makes it easier for finance employees to record financial transactions. Then financial reports are produced more quickly and data errors can be minimized and more structured data is stored in the database. So this new system really helps agencies in Wates Ngaliyan Village, Semarang, where the application is equipped with a menu for input, processes and reports that process transactions, both income and expenditure.

Cahyo Budi Santoso; Benny Krisbiantoro; Artika Wina Fitriani

Jurnal Pengabdian dan Perubahan Sosial 2024 Lembaga Pengembangan Kinerja Dosen

The aim of this activity is to improve the ability of tofu entrepreneurs to manage their business finances well, so that they can support the sustainability and development of tofu businesses in Kalikidang Village. The implementation methods used include socialization and financial management training, including recording transactions, preparing simple financial reports, and financial planning. The results of this activity show an increase in the understanding and skills of tofu entrepreneurs in managing their business finances. The impact of this service is increased efficiency and effectiveness in financial management of tofu businesses, which is expected to contribute to increasing income and welfare of entrepreneurs. The output obtained from this activity includes financial management training modules, activity reports, and documentation of training implementation. Thus, this PKM activity succeeded in making a positive contribution to the development of the tofu business in Kalikidang Village.

Windi Anggriyani; Rayyan Firdaus

Jurnal Inovasi Ekonomi Syariah dan Akuntansi 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This research aims to analyze how to implement the principles of Islamic accounting in an effort to avoid usury practices in borrowing and lending transactions in financial institutions. In the world of Islamic finance, it is explained that usury is not permitted because it is something that is forbidden in Islam. This type of research uses a descriptive qualitative approach with a case study methodology on several Islamic financial institutions in Indonesia. Data was collected through interviews, observations, and document analysis. Research findings indicate that the proper and accurate application of Islamic accounting principles can ensure that borrowing and lending transactions conducted within Islamic financial institutions are free from usury practices. Islamic financial institutions tend to implement financing schemes such as murabaha, mudarabah, and musharakah. Furthermore, transparent financial reports that comply with Islamic principles are also key to avoiding usury practices. This research also identifies several challenges faced by Islamic financial institutions in implementing Islamic accounting principles, including the lack of human resources with competent understanding in this field.