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Fixed assets are one of the elements in the financial statements, the value of fixed assets in companies tends to be in large amounts. Investments in fixed assets by the company are intended to support the company's business activities. Every transaction that affects changes in fixed assets must be managed in order to produce information in the form of financial statements. Improper handling of fixed assets will have an impact on finances and improper handling of fixed assets because they still practice a manual system that allows for various problems in financial reporting. The research objective is to build an accounting information system for depreciation of the company's fixed assets which produces output in the form of fixed asset information that can facilitate management in making business decisions. The research method uses research and development methods, using six steps from ten steps of the R&D model. The system development model uses the Prototype model approach to produce products according to user needs. This research produces a fixed asset management information system product that is able to assist in handling fixed asset management transactions and the information system is capable of producing fixed asset accounting information quickly. Keywords: Accounting Information Systems, Fixed Assets, Straight-Line Method and Total Production

Bank is a production unit under the organizational structure of a business center in a school. This bank provides services in the form of savings deposit transactions and savings withdrawals. Bank customers are all students in grades ten to twelve along with teachers and employees. The information system required is a web-based school bank information system using the cash basis method so that it can assist in operational activities ranging from recording daily transactions to reporting. The research was conducted using the Research and Development (R&D) method, UML (Unified Modeling Language) modeling, the PHP (Hypertext Preprocessor) programming language with the MySQL MariaDB database. The School Bank Accounting Information System is expected to be able to solve the problems that occur in the school bank.

PT Philnesia International is a limited liability company engaged in the business of manufacturing furniture products. At PT Philnesia International, if an order is received by the company, then the company makes products in accordance with existing orders. Control and planning of raw materials are very important in the production process so that the production process can run smoothly, on time and can reduce delays in delivery. PT Philnesia International wants to create a computerized Production Accounting Information System. In addition to making it more effective, accurate and efficient, the owner wants to make it easier for his employees to perform more advanced and modern and makes it easier to view reports every day. The results that will be obtained from the design of this system is an information system that can make it easier for companies to determine raw material requirements, the production process and view the required reports.

At PT. Mitra Mandiri Transindo, in the process of recording the determination of heavy equipment leasing, is still done manually using note documents which can cause errors in the heavy equipment rental determination transaction. This has resulted in problems in making reports which can take longer. Accounting application for determining heavy equipment leases at PT. Mitra Mandiri Transindo uses the activity based costing method to make it easier for PT. Mitra Mandiri Trasindo in the data management process of determining the total heavy equipment rental and creating reports that are faster, more precise and accurate on a web-based basis. With the implementation of accounting applications for determining heavy equipment leases at PT. Mitra Mandiri Transindo using the web-based Activity Based Costing method also has the following benefits: (1) It can be seen what lease transactions and costs are needed quickly, precisely and accurately. (2) Producing appropriate reports that can be used as a basis for making decisions by the Director of PT. Mitra Mandiri Transindo.

The purpose of this study was to determine the effect of the forensic accounting and audit investigations in detecting fraud procurement of goods and services. The rise of fraud cases in Indonesia, one of which is fraud related to public needs, namely the procurement of goods and services. This is reminiscent of the real threat of fraud in the form of corruption in the procurement of goods and services that can cause poor quality of goods / services produced so that they cannot serve the public interest effectively and efficiently. In this context, the community is the most disadvantaged party. Collecting data in this study through the distribution of questionnaires with a total sample of 34 auditor respondents in the field of Investigation of the Badan Pemeriksa Keuangan dan Pembangunan DKI Jakarta. This research uses PLS (Partial Least Square) analysis technique, using SmartPLS software testing tool version 3.2.8. The results of this study indicate that the results of the analysis of the application of forensic accounting and investigative audits have a significant effect in detecting fraud procurement of goods / services.

CV Aintzane Mandiri is a company engaged in the field furniture. The Raw Material Manager at CV Aintzane is not yet optimal. Purchase Raw materials need to be considered because they will affect the maturity raw material needs and affect the production process. The information system for the supply of raw materials is needed by the company determination of expenditure, input of raw materials, and can minimize supply of raw materials for optimal use throughout the process production. Designing and building a procurement information system using raw materials Material Requirement Planning (MRP) method with programming language Microsoft Visual Basic 6.0, WAMP as server and MySQL as database. The results obtained from this information system can be obtained planning raw material requirements and production optimally and accordingly with company expectations. Keywords : Materials Requirement Planning, Computerized Accounting, Wamp, MySql

Talang Gantung Adventure is engaged in learning services outside the classroom or open air which is usually called outbound. In carrying out operational activities there are always financial transactions. However, in Talang Gantung Adventure, financial management still uses manual recording, which is recording in a ledger. Financial reports to the owner of the Talang Hang Adventure are performed using Microsoft Excel. Manual Financial Management results in vulnerability in storing financial data and is difficult to find data so that it has not been effective and has difficulties in preparing financial reports. Based on this research the authors designed and made a financial management accounting information system website application Talang Gantung Adventure. The purpose of making this system is to facilitate the recording of financial transactions, facilitate the search for data and be safer in storing Talang Gantung Adventure data storage, and to produce financial reports that are easily reported to the owner of Talang Gantung Adventure wherever and whenever.

The purpose of this study is to implement the digitization of accounting through the adoption of financial management accounting information systems. Accounting digitalization is needed for automated financial transaction management and results in a fast, accurate, and transparent reporting system. The approach used in building financial management accounting information systems is the accrual basis method, the research method used is the method of research and development (R&D) with a prototype system development model. The results of this study indicate that the digitalization of accounting by implementing financial management information systems at As shifa clinics shows that the information system can work as expected and is able to meet needs. Based on the results of testing the effectiveness of the old system compared to the new system it can be concluded that the performance of financial management in the As Shifa clinic using the new system is more effective than using the old system.

This study designed a system that is able to assist companies in calculating cash receipts and disbursements. The Accounting Information System for Cash Receipts and Expenditures will be equipped with the use of user log-ins to maintain the level of data security so that not just anyone can misuse the data. The system designed will also be equipped with security of access rights and data storage systems, providing a database using the Visual Basic 6.0 programming language that holds records of cash receipts and disbursements to be a good report, summarizing the process of moving data from ledgers to becoming cash reports flow, and can document each period's report so that it can be grouped properly. The research method used is the Borg and Gall R&D research approach which consists of 10 stages, out of 10 R&D stages the author only conducts the research approach to the 6th stage alone. and monitoring cash flow very well. In addition, it can also produce reports that are precise, accurate and efficient.

Accounting Information System is a system that provides an information technology-based accounting process. Determination of the cost of production in a company requires the right method, because the cost of production is one of the factors that can influence the determination of the selling price. The cost of production is also used to determine the magnitude of the profits obtained by the company.Manufacturing company which is a company engaged in the process of raw materials into finished goods, requires basic materials that are used as the main ingredients in the production process.This study aims to determine how the application of the Job Order Costing method is a method of collecting production costs to determine the cost of production at the company on the basis of orders. The method used in this study uses a research and development (R&D) model, which is the method used to produce certain products, and test the effectiveness of the product. In this study using the PHP programming language and MySQL for the database

Accounting information has an important role in achieving business success, including for small businesses. Accounting is one way to produce financial information that can be used by management as a basis for making strategic decisions. Reports produced include balance sheets, profit/loss reports, changes reports and cash flow reports. All of these reports can be used by information users. For small business actors in villages, it is minimal to have accounting records, most of them make business decisions based on experience alone. Small business development is needed to make it strong, both related to development both external to the company and in managing the company's internal. If from an internal perspective, the management of small businesses still considers that the accounting process is still not very important to implement. Empowerment of business management management is very necessary. Good financial reports can provide useful financial information for making strategic business decisions. This community service is expected to increase the ability of business actors in the villages of Bancak District, Semarang Regency so that they can provide information on the financial condition of businesses that are being run for each reporting period. The community service team of ITB Semarang Accounting Study Program lecturers conducted community outreach activities in the form of simple lectures and training. The results of this community service were well received by participants in the Financial Accounting socialization and training for business actors in Bancak District, Semarang Regency.

This study aims to analyze application of zakat accounting in Baznas Bali Province in increasing transparency and accountability in management of zakat, infak and sedekah (zis) funds. This research is a qualitative research. The results of this study indicate that Bali Provincial Baznas have complied with PSAK No. 109. Receipts of zakat, donations and alms are assessed when cash or other assets are received. Accepted zakat, recognized as amil and non amil funds,  determination of the percentage of zakat funds received for each mustahiq based on sharia principles is 12.5%. Distribution of zakat, infak and  sedekah  funds as a deduction from zakat, alms and alms funds. The components Baznas Bali's financial statements are statement of financial position, report on changes in funds, reporting on cash flows and notes to  financial statements. The absence an asset management report in accordance with PSAK 109 is due to Baznas Bali Province not having fixed assets, all assets are in  form of current assets. Accountability is reflected in  financial statements that have been audited by independent auditors, while transparency of financial statements is contained in reports in the form of bulletins that are published periodically. The implication results of research is expected to be financial statements  Baznas of  Province of Bali which can be an example in management of infaq and alms funds throughout Indonesia. It is recommended for further research to be able to broaden scope of regional research throughout Indonesia, so that research results can be generalized nationally.

Book Tax Difference occur due to differences between the financial reporting and tax reporting in terms of accounting principles, methods and accounting procedures, the recognition of income and expenses, as well as the treatment of income and expenses. Due to the emergence difference will cause earnings growth will be increased or decreased. The profit growth can be affected by the components that refer to IAS 46 regarding the income tax and IAS 12 on income tax Deferred tax is caused by the presence of taxable temporary differences. The study aims to find temporary and permanent difference to the growth of small and large profits with book tax differences sebagail moderation. This research is a descriptive research. With a sample of companies manufacturing sector Textile & Garment Industry, Customers, Housewares, Plastic & Packaging, Pulp & Paper, Glass, Metal, and Cable 30 manufacturing companies listed on the Stock Exchange in 2013 to 2015. Data were analyzed using regression multiple linear models with interactions basis moderation.The results showed that the temporary difference and permanent difference significant negative effect on profit growth. With small and large book tax differences are moderating variable.