Publication Search

Perkembangan UMKM yang terus mengalami peningkatan secara signifikan. Peningkatan tersebut berimbas pada persaingan diantara UMKM yang semakin ketat. Sistem informasi akuntansi adalah suatu sistem yang mengumpulkan, mencatat, menyimpan, dan mengolah data untuk menghasilkan informasi bagi pengambil keputusan. Sistem ini meliputi orang, prosedur dan intruksi, data, perangkat lunak, infrastruktur teknologi informasi, serta pengendalian internal dan ukuran keamanan. Pada dasarnya semua perusahaan memiliki transaksi keuangan yang menjamin kelangsungan perusahan tersebut baik transaksi operasional maupun non operasional. Transaksi keuangan dalam perusahaan terjadi dikarenakan aktivitas yang berhubungan dengan pihak luar perusahaan dalam pertukaran ekonomi dengan pihak-pihak eksternal tersebut saat penjualan barang dan jasa, pembelian persediaan, pembebanan kewajiban keuangan dan penerimaan kas dari pelanggan. Transaksi keuangan tersebut harus dikontrol untuk mengendalikan terjadinya perlakuan yang tidak bertanggung jawab dari divisi masing-masing. Untuk mengembangkan suatu system informasi dalam perusahaan, para akuntan pada umumnya menerapkan pendekatan system. Akuntan harus memahami dan menguasai daur pengembangan system karena dua hal. Pertama mereka pasti terlibat dalam tim pengembangan system. Kedua, apabila akuntan berperan sebagai auditor dalam suatu perusahaan, maka ia harus melakukan pengkajian atas system perusahaan yang diauditnya. Dimana hal itu sangat membutuhkan pengetahuan yang memadai dari akuntan mengenai system yang bersangkutan.

Writing this article aims to find out the use of technology, especially in the field of accounting, to know the role of accounting information systems in SME, and the application of digital bookkeeping to SME. The method used is a case study method using related journals. The results that have been obtained indicate that the current use of technology in SME has implemented digitalization in their activities. For example on sales and payments. However, many SME bookkeepers still use bookkeeping manually using paper. Counseling is carried out, it is hoped that with the rapid advancement of technology, currently SME actors can carry out bookkeeping in their businesses effectively and efficiently so that they can create technologically literate SME.

Technological developments at this time are very advanced in various ways, inviting everyone to find new discoveries, therefore an information processing work system that is fast, precise and accurate is expected to improve service to consumers to achieve goals. MA Miftahul Ulum Ngemplak administration includes payment of Education Development Contribution (SPP), extracurricular money (including: scouts, computers, volleyball and drum bands) and Intra-School Student Organization (OSIS) money up to the preparation of financial reports every day, every month to every years to be reported to interested parties, such as the school treasurer, principal and head of the foundation, and all these payments are still recorded manually. This system has a weakness, namely in terms of recording school administration payments it is less effective because it has to record in triplicate, namely on student payment cards, daily data payment report books, and monthly data payment report books, as well as the process of finding data and submitting student payment reports is not fast. With the existence of a system, it is hoped that later the design can assist in the transaction process for paying tuition fees, UTS, UAS and all expenses at MA Miftahul Ulum Ngemplak, besides being able to produce software applications that aim to increase productivity and support facilities in administrative activities, especially tuition payments. , UTS, UAS and expenditure transactions at MA Miftahul Ulum Ngemplak and the recording process becomes more effective because recording is only once during the school financial administration payment process and speeds up the process of searching for data and submitting school financial administration payment reports

The use of sophisticated technology is very much needed by the company as a support for the success and success of a plan that the company wants. The financial report is an information medium that records, summarizes a company's activities and is used to report the company's state and position to interested parties, especially creditors, investors and the company's management itself. Financial ratio analysis helps determine whether the company's financial performance is good or not. Financial ratio analysis can be classified into various types, some of which are liquidity, solvency, activity, and profitability ratios. The financial management system at the food market eat and eat Paragon Mall still uses a simple and less effective system (Microsoft Excel) because it still uses excel formulas and logic if using the formula incorrectly will result in errors in recording financial statements. The method used really takes a long time so that it is often not timely and the way to analyze it is only with profit and loss and the profits are written in the table. The financial ratio method is the main tool for conducting financial analysis and has several uses. Financial ratios show a systematic relationship in the form of comparisons between estimates (posts) of financial statements. With the existence of a financial reporting system to analyze the health of the company, it can help determine the profit for each period, so that the structure of the company's financial health can provide clearer information.   Keywords: Financial Statements, Financial Ratios, Performance  

MSMEs are the most important pillars in the Indonesian economy. The most famous copper craft center in Indonesia is Tumang Village, Cepogo, Boyolali, Central Java. It is called a craft center because of the local residents, some of whom are copper craftsmen. The problems that occur are the limited information technology and the ability to access technology and information from outside, as well as management that has not been implemented properly that can support the craftsman development program, both from the point of view of the professionalism of its human resources as well as in terms of product development, craft design equipment and management. In addition, sales systems and data processing are still carried out conventionally, resulting in limited marketing opportunities and transaction processing. The lack of literacy of SMEs towards information technology is the cause. Only about 25% of all business actors in Tumang have utilized technology for marketing and financial management. The implementation of this Community Service is intended to provide socialization and training as well as assistance to improve skills and knowledge for craftsmen to market their products on a global scale and provide electronic sales applications for craftsmen so that customers can get information quickly, and can make online shopping transactions. As well as a digital accounting information system that will increasingly provide convenience in creating accountable, transparent, and secure financial reports. This PKM activity was carried out by the Community Service Team (PKM) from the Management Economics Study Program at the Islamic University of Batik Surakarta through the 2021 Matching Fund grant. The PKM activity was aimed at brass and copper metal craftsmen in Tumang, Cepogo Boyolali. The methods used are socialization, training, and mentoring. The results of PKM activities are technological innovations in the form of a Marketplace Application called "Javacraft", which is a web application developed by the Islamic University of Surakarta Batik as an online sales medium or as a sales medium for MSMEs of local Indonesian handicrafts, especially copper or brass crafts in Tumang Boyolali, handicraft products and sales processing facilities. In addition, PKM activities also include socialization about digital marketing (e-commerce) and Accounting Information Systems (SIA), training and assistance in using the "Javacraft" Marketplace Application to support sales of brass and copper metal crafts in Tumang. Â

This study aims to determine the effect of sales accounting information systems and internal control on the effectiveness of controlling accounts receivable at PT.Sentral Medika Indonesia Semarang. The population in this study were all employees of PT. Sentral Medika Indonesia Semarang with a total of 60 employees, while the sample taken using purposive sampling method is a total of 53 employees who work in the accounting department, sales department, warehouse department, marketing department, manager and president director. . The data analysis tool in this study used multiple linear regression. The results show that the sales accounting information system has a positive and significant effect on the effectiveness of controlling accounts receivable, it can be seen from the t-count value which is greater than the t-table value of 3.016> 1.679, and the significance value of 0.004 is smaller than 0.05, so the hypothesis one accepted. Internal control has a positive and significant effect on the effectiveness of receivables control, it can be seen from the t-count value which is greater than the t-table value, namely 4.242 > 1.679, and the significance value of 0.000 is smaller than 0.05, so hypothesis two is accepted. This means that the higher the company's sales accounting information system and internal control applied in the company, the effectiveness of the internal control carried out by PT. Central Medika Indonesia Semarang will continue to increase.

This study aims to analyze how the credit sales accounting information system at PT Harpindo Jaya Gubug. This type of research is a qualitative descriptive research. Data were obtained using interview, observation and documentation techniques. The data analysis technique used in this study was descriptive analysis with a qualitative approach. The results of this study state that there is a dual function in the billing section and the accounting department. The credit sales accounting information system document at PT Harpindo Jaya Gubug Grobogan Regency is in accordance with the theory. The company has utilized information technology so that credit sales processing is computerized. Accounting records at PT Harpindo Jaya Gubug need to be repaired by making warehouse cards, inventory cards, accounts receivable cards. While the procedure network that forms the credit sales accounting information system at PT Harpindo Jaya Gubug needs to be improved, namely by having the procedure for recording the cost of goods sold and the procedure for recording receivables.

This study aims to analyze the effect of internal control, organizational commitment, human resource competence on cash receipts accounting information systems. The population in this study amounted to 183 people. The sample in the study was 40 using the method purposive sample. Hypothesis testing is known that the value of t arithmetic for internal control (X1) = 5,300 > t table 2,028 and level of significance 0,000 < 0,05 with β1 = 0,618 in a positive direction, meaning that internal control (X1) significant positive effect on the cash receipts accounting information system, then hypothesis 1 is accepted. t count for organizational commitment (X2)= 3,890 > t table 2,028 and level of significance 0,000 < 0,05 with β2= 0,365 ait means that organizational commitment has a significant effect on the cash receipts accounting information system, then hypothesis 2 is accepted. t count for human resource competence (X3)= 2,266 > t   table 2,028 and level of significance 0,03 < 0,05 with β3= 0,194 with a positive direction means that the competence of human resources has a significant positive effect on the cash receipts accounting information system, so hypothesis 3 is accepted.

The amil zakat institution has a public responsibility by providing reports to stakeholders. The financial reporting of the Amil Zakat Institution is regulated by the Statement of Financial Accounting Standards (PSAK) 109. However, not all of the lazis recognize and apply PSAK 109, including the Amil Zakat Infak/Alms Syamsul Ulum Institution (LAZISSU). This community service activity has been carried out in 2 stages. Phase 1 is in the form of socialization of PSAK 109 in the form of an introduction to the format of financial statements and the appropriate accounting system. Phase 2 is training and mentoring for LAZISSU amil to be able to prepare financial reports independently. The current activity is the third stage in the form of software implementation for amil zakat institutions. The method of implementing activities is direct implementation assistance. Participants are managers and Lazissu finance division team as the main users of the software. Participants combine the knowledge that has been obtained in the previous two stages into the process of implementing zakat institution software. Resource persons act as assistants in this implementation process. The result of this series of activities is that participants understand the importance of preparing financial reports for amil zakat institutions in accordance with applicable accounting standards and are able to compile financial reports with the help of accounting software that has been provided.

For an organization, speed and accuracy in obtaining information has become a necessity. The existence of an information system becomes a necessity to solve the problem of speed and accuracy in accessing information. XYZ Electronic Store before implementing the information system, had difficulty in knowing quickly and accurately about sales information and how much the store's debt had not been paid. The research method used in this research is observation, interviews and design and implementation of the system. Design system design with DFD, ERD and implementation with PHP programming language. Design system design with the prototype method. After implementing the sales accounting information system and debt recording, the problems faced by XYZ Electronic Store can be resolved. Information on the number of sales in a certain period can be quickly identified, and can schedule debt payments. Debt payment time can be set because the system records all complete debt lists along with the due date.

Penelitian ini bertujuan untuk menguji menganalisis, menguji, dan membuktikan pengaruh variabel sistem informasi akuntansi terhadap kualitas laporan keuangan dengan good corporate governance sebagai variabel pemoderasi. Penelitian ini dilakukan di PT. Bank Tabungan Negara (Persero), Tbk. Surabaya. Penelitian ini menggunakan metode kuantitatif dengan menggunakan data primer yang diperoleh dari penyebaran angket atau kusioner. Hasil penelitian ini menunjukan bahwa Sistem Informasi Akuntansi berpengaruh terhadap Kualitas Laporan Keuangan. Good Corporate Governance berpengaruh terhadap Kualitas Laporan Keuangan. Good Corporate Governance Sebagai Variabel Moderasi berpengaruh Sistem Informasi Akuntansi terhadap Kualitas Laporan Keuangan.

Information technology is a technology used to process data, including processing, obtaining, compiling, storing, manipulating data in various ways to produce relevant, accurate and timely information, which is used for personal, business and government purposes and is strategic information for decision making, in recording fixed assets for example, must be managed properly because the need for the data is frequent intensity, the number of items is not small so it is impossible to memorize, the calculation of depreciation of fixed assets of a company needs to be done at the end of every year because it will affect the book value and depreciation expense on the balance sheet and depreciation expense on fixed assets on the income statement. This depreciation calculation can also be used as a reference in the allocation to purchase new assets if the existing fixed assets can no longer be used. Obstacles in preparing depreciation reports if not resolved immediately will have a bad impact on schools, for example being late in submitting annual tax reports due to the long preparation of depreciation reports will result in schools being fined for being late in reporting the annual corporate tax return. With the accounting information system for depreciation of fixed assets, it is expected that it will facilitate officers in managing fixed asset data and depreciation reports. The new system that will be designed is web-based, so that it can be accessed at any time by interested parties and makes coordination time more effective.

This study aims to develop a fuel inventory control system so that it can facilitate monitoring the volume of fuel stock from each bunker ship and can be reported at any time, so that the leadership can estimate the addition of fuel orders to PT. Pertamina for each bunker ship that is adjusted to the incoming fuel request order. If there is a sudden fuel order by the customer, the company can still serve the customer well, so that the fuel stock can be controlled and can be monitored properly at any time. The research method used in the information system monitoring the pump fabrication process is Research and Development (R&D) in this study only until the 6th (sixth) stage and produces the final product in the form of a prototype, so it does not reach the product implementation stage. The six steps are Research and information collecting, Planning, Develop preliminary form of product, Preliminary field testing, Main product revision and Main field testing. This application is made using Macromedia Dream Weaver and MySQL database.

The purpose of this study was to test the effectiveness of the accounting information system at PT. SHIBA AZAKI. The problem in this study is whether this sales information system has an effect on controlling receivables at PT. SHIBA AZAKI. In this study the author uses quantitative research methods, while the type of associative research uses a questionnaire as an instrument used to obtain data. The population used in this study were all employees of PT. SHIBA AZAKI using 36 people as research samples. The result of this research is that there is a positive influence and significant of the sales accounting information system on the effectiveness of controlling accounts receivable at PT. SHIBA AZAKI

Along with the development of technology, computerized systems are needed in the business world. The computer has a function as a data processing tool that will assist in completing work quickly and precisely. MA Nurul Ulum as an educational institution, especially in the implementation of payment administration activities, still uses a manual or conventional system, so there are still many shortcomings and obstacles that result in a job not being able to run properly. Therefore we need a new system, namely a computer-based payment administration system in order to be able to manage and process payment data quickly, because with computer technology both students and other parties who want to know information related to tuition payments can get it quickly. The purpose of this study is to improve the quality of service to students or parents in making tuition payments. The advantage of the system that will be made is that it provides an administrative information system for paying school fees so that it can make it easier to perform data processing and data retrieval. With an administrative information system that has been integrated in a database, it will facilitate the process of financial calculations and the existence of a Client Server-based school administrative information system will connect between sections, namely the administrative section, school treasurer, principal and head of the foundation making it easier to access financial information. school any time

The purpose of this study was to analyze the effect of education, personnel capabilities and top management support on the performance of the CV accounting information system. Kurogi Semarang. The population in this study are all employees of CV. Kurogi Semarang, namely as many as 60 employees. The technique of determining the sample is purposive sampling method. The number of samples in this study were 40 employees. This research data analysis tool uses multiple linear regression. The results of the analysis show that education has a positive effect on the performance of accounting information systems. This is evidenced by the calculated t value which is greater than t table, namely 2.359 > 1.688, with a significant value of 0.024 <0.05. Personal ability has a negative effect on the performance of accounting information systems. This is evidenced by the t-count value that is greater than t-table, namely -2.421 (signed negative) > 1.688, with a significant value of 0.021 <0.05. Top management support has a positive effect on the accounting information system. This is evidenced by the t-count value that is greater than t-table, namely 4.467> 1.688, with a significant value of 0.000 <0.05.

 The purpose of this study was to determine the Accounting Information System for Cash Receipts in CV. Merapi Kendal, Central Java. The type of research that will be used is associative with a quantitative approach. The population in this study were employees of CV. Merapi Kendal, Central Java, which found 183 people, while the sample used in this study was 40 respondents using purposive sampling technique. The method of data collection through the distribution of the analysis questionnaire used in this study was multiple linear regression The results showed that Internal Control, Human Resource Competence and Organizational Commitment had a positive and significant effect on Accounting Information Systems and the adjusted value of R square in the regression model obtained was 0.816, which means that 81.6 percent of Accounting Information System variables can be explained by the variable Internal Control, Human Resource Competence and Organizational Commitment while the remaining 18.4 percent is explained by other variables outside this study.

ABSTRACT With the rapid development of technology, the role of information systems is very important. One of the organizations that feel the benefits of an information system is government agencies. The process of deleting fixed assets is still using Microsoft Excel so its performance is still not effective. The problem that arises is when recording assets that will be deleted but the physical condition of the assets does not exist and another problem is that there are still many unrecorded assets for deletion so that employees have to look for asset data and become ineffective. This problem can be solved by designing an information system for the disposal of fixed assets using the waterfall and web-based model, the PHP programming language and MySQL as the database. The method used is the UML (Unified Modelling System) system modelling, namely Activity Diagrams and Use Case Diagram. The design of this information system aims to assist BPKAD employees in handling the asset write-off process and producing the required reports.   Abstrak Dengan adanya perkembangan teknologi yang pesat, peran sistem informasi menjadi sangat penting. Salah satu organisasi yang merasakan manfaat adanya sistem informasi yaitu instansi pemerintahan. Proses penghapusan pada aset tetap masih menggunakan Microsoft Excel sehingga kinerjanya masih belum efektif. Masalah yang muncul yaitu ketika pencatatan aset yang akan dilakukan penghapusan tetapi kondisi fisik asetnya tidak ada dan masalah lainnya yaitu masih banyak aset yang tidak tercatat untuk dilakukan penghapusan sehingga para pegawai harus mencari data aset tersebut dan menjadi tidak efektif. Masalah tersebut dapat diatasai dengan merancang sistem informasi penghapusan aset tetap dengan menggunakan model waterfall dan berbasis web, bahasa pemograman PHP dan MySQL sebagai databasenya. Metode yang digunakan  yaitu permodelan sistem UML (Unified Modelling Sistem) yaitu  Activity Diagram dan Use Case Diagram. Perancangan sistem informasi ini bertujuan untuk membantu pegawai BPKAD dalam menangani proses penghapusan aset dan menghasilkan laporan yang dibutuhkan.

The purpose of this study was to determine the effect of business scale, age of the company, and the complexity of the task of managing Micro, Small and Medium Enterprises on the use of accounting information systems. This research was conducted on the manager of Micro, Small and Medium Enterprises furniture in Jepara Regency. Samples were obtained as many as 100 respondents. Methods of data collection using a questionnaire. The data analysis technique used multiple regression analysis with the help of the SPSS program. The results of the study show that (1) Business scale has a positive effect on the use of accounting information systems. (2) Company age has no effect on the use of accounting information systems. (3) The complexity of the tasks of MSME managers has a positive effect on the use of accounting information systems.

Bank BJB Syariah Karawang provides Loans and KPR. Loans and mortgages are Bank products in which the Bank provides a sum of money to lend to customers, with interest giving, but only a small proportion of them know the interest calculations or called Sharia-Buying when taking credit, whether it is a home loan or vehicle. The methodologi that the authors use in the writing of this thesis include the method of identification and system design. System identification includes organization identification, system running, and problem identification. While the design of the system includes design input output, DFD, ERD, data dictionary and database. Implementation activities in this company has been running well and also has been using computer-based systems, but the technology used is still a technology of the past. In doing the calculation of home loans based on sharia has also been using a computer system. As the authors observe, there are still problems that occur such as recording the margin calculation of each customer that takes a long time, so that will result in errors in the calculation of bank margin that has been established Based on the above matters, the authors argue that to overcome these problems, it is necessary to design and implement an integrated system among related functions in a system using Microsoft Visual Studio 2008 and its database Microsoft SQL Server 2005. With the implementation of the system it is expected that the input process and calculation of margin bank syaiah needed for the future can run smoothly and on time.