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Analytics

Trisna Wulandari; Fulien Surjana

Proceeding. of The International Conference on Business and Economics 2026 Universitas 17 Agustus 1945 Semarang

This study aims to analyze the influence of Digital Financial Literacy and Organizational Culture on Employee Performance with Financial Information Systems as a mediating variable in Kodam IV/Diponegoro. Using an explanatory quantitative approach, data was collected through a survey of TNI and civil servant personnel who handle financial administration (purposive sampling) and analyzed using SmartPLS. The test results show that Digital Financial Literacy has a positive and significant effect directly on employee performance. On the other hand, Organizational Culture does not have a significant direct effect on performance, but has been proven to have a positive and significant impact on the effectiveness of the Financial Information System. The key findings of this study confirm the strategic position of the Financial Information System which functions as a full mediator for the Organizational Culture in improving performance, as well as being the strongest determinant factor. The implications of this study suggest a priority on strengthening the reliability of the system and the digital  competence of personnel in order to realize transparent and accountable defense governance.

Nur Fitria Nova; Umaimah Umaimah

Pajak dan Manajemen Keuangan 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study examines the effectiveness of the purchasing accounting information system at PT. ABC, with an emphasis on the quality and timeliness of information from ordering to payment to vendors. Using a qualitative descriptive approach, data was obtained through interviews, observations, and documentation involving departments related to purchasing activities. The results show that although the system has been implemented in accordance with company procedures, its effectiveness is still not optimal. This is evidenced by inconsistent documentation, frequent invoice revisions, and delays in the verification and payment processes, which reduce the efficiency and reliability of information. These problems are caused by weak document control, limited interdepartmental coordination, inadequate human resources, and high workloads in the purchasing unit. Therefore, improvements in system implementation and internal control are needed to improve the accuracy, timeliness, and overall effectiveness of the purchasing accounting information system.

Deby Samarta; Uswatun Khasanah; Triana Yuniati

Jurnal Pajak dan Analisis Ekonomi Syariah 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to analyze the implementation of Value Added Tax (VAT) calculation, payment, and reporting at PT. PMP during the 2023 tax year. This study uses a qualitative descriptive approach with data collection techniques through interviews, direct field observations, and documentation studies of the company's tax archives and financial reports. The main focus of the study is to determine the extent of the company's compliance with tax regulations issued by the Directorate General of Taxes. The results show that PT. PMP has carried out its tax obligations in accordance with applicable laws and regulations, including the use of the e-Faktur application for issuing electronic tax invoices and e-Filing for reporting VAT Periodic Tax Returns. In the VAT calculation process, the company systematically classifies output and input tax invoices. However, several conditions of overpayment and underpayment were found due to the dynamic variation between output and input VAT, especially in transactions involving discounts and sales returns. Tax payments were generally made on time through the online billing system, although there was a two-day delay in one tax period due to internal administrative constraints. While reporting is consistent each month, several input errors due to human error were still found, such as incorrectly entered Tax Invoice Serial Numbers (NSFP) or transaction values. These errors were then corrected through the Periodic Tax Return correction mechanism. Overall, the company has demonstrated a strong commitment to fulfilling its tax obligations, but improvements are still needed, particularly in coordination between tax divisions, data validation prior to reporting, and increasing human resource capacity in utilizing the tax information system.

Ni Made Dwika Putri; Gede Juliarsa

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

Improving financial management effectiveness in cooperatives, particularly Savings and Loans Cooperatives, can be better achieved through the implementation of an accounting information system. The effectiveness of an accounting information system refers to the extent to which the system can collect, process, store data, and provide information and reports in a timely manner. This study aims to examine the influence of personal technical skills, management participation, and the utilization of information technology on the effectiveness of accounting information systems. The sample consisted of 118 cooperative employees who use information systems in their daily work, selected using a purposive sampling method. Data collection was conducted through a questionnaire, and the analytical technique used was multiple linear regression analysis. The results show that personal technical skills, management participation, and the utilization of information technology have a significant positive effect on the effectiveness of accounting information systems. This study provides empirical evidence supporting the Technology Acceptance Model (TAM), which explains that the acceptance of a technology is mainly influenced by two key factors: perceived ease of use and perceived usefulness.  

Panji Sukma; Robin Pakudu; Sakbir Sakbir; Umar Sako Baderan

Jurnal Media Administrasi 2025 Universitas 17 Agustus 1945 Semarang, Indonesia

This study aims to describe the Accessibility of Management Information System Services at the Library and Archives Service of Gorontalo Regency. The research method uses a qualitative approach. The results of the study indicate that the Accessibility of Management Information System Services at the Library and Archives Service of Gorontalo Regency has not been running well, where of the three indicators measured there are two indicators that are not fully optimal, namely data access time and data accuracy, this can be seen from the many complaints from service users about the slow responsiveness of data or information needed by service users and frequent errors or inconsistencies between the data or information needed by service users and what is presented by the Management Information System. While one other indicator, namely access flexibility, is considered optimal, this can be seen from the time and method of the information access process which can really adjust to the conditions of service users, namely it can be accessed anytime and anywhere and in any way such as accessed via laptop, computer or smartphone.

Sri Mutia Fazira; Nursantri Yanti

JURNAL EKONOMI MANAJEMEN AKUNTANSI 2025 sekolah Tinggi Ilmu Ekonomi Dharma Putra Semarang

Management of incoming and outgoing mail has an important role in the efficiency and effectiveness of the administration of the Medan City National Land Agency (BPN). This research aims to analyze the process of managing incoming and outgoing mail and identify the challenges faced in this process. Data collection methods were carried out through direct observation, interviews and documentation studies. The research results show that the management of incoming and outgoing mail at BPN Medan City has improved through the implementation of a mail management information system. However, there ar e still several obstacles such as the length of time the process of entering letters is made and letters being lost. This research recommends improving procedures, increasing internal coordination, and investing in information technology infrastructure to increase the efficiency and effectiveness of managing incoming and outgoing mail at BPN Medan City.

Engel Natalia, Tree; Marliyah

Jurnal Ilmiah Komputerisasi Akuntansi 2024 Universitas Sains dan Teknologi Komputer

Every information related to accounting is handled by the Accounting Information System. (AIS). The purpose of this study was to assess whether the accounting information system at the UPTD Hiliweto Gido Health Center has been implemented successfully and efficiently, and to examine the function of the system in inpatient services. The research methodology of this study uses an exploratory qualitative approach, specifically by using the Google Scholar internet database to obtain secondary data from national papers and conducting focused interviews. The results of this study are that the installation of the accounting information system at the Hiliweto Gido Health Center has been successful based on research findings. This study examines how a more integrated and real-time accounting information system can improve the efficiency of inpatient services at the Health Center, especially in resource management and financing.

Putu Ardia Cahayanti; I Ketut Yadnyana

International Journal of Economics, Management and Accounting 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The development and progress of Village Credit Institutions (LPD) can be seen through various achievements such as financial performance and operational results. A good Village Credit Institution (LPD) is recognized from its financial reporting system and services. In reality, not all (LPD) are able to use AIS wisely and accurately. The purpose of this research is to understand the influence of employee competence, work motivation, and job satisfaction on the performance of the accounting information system. The population consists of LPDs in Ubud Regency, Bali with a representation of 96 people. The data collection techniques used in this study include quantitative. The studies that have been carried out prove that employee ability has a positive effect on AIS performance, work motivation has a positive effect on the use of AIS, and job satisfaction has a positive effect on the use of AIS. We found that it had a positive impact. The magnitude of the influence of independent variables on the use of AIS is 65.4%.

Eko Prihananto; Bambang Satriawan; Robin Robin

International Journal of Economics, Commerce, and Management 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to determine the direct and indirect effect of personal capability, sophistication and utilization of technology on accountant performance with the effectiveness of accounting information systems as an intervening variable in riau islands shipping COMPANIES. The population in this study were all accountants owned by shipping companies under the auspices of the Indonesian National Shipowners' Association Riau Islands, namely 31 companies and each company had at least 2 finance department people. So that the population in this study were 103 respondents. To get a sample that describes the population, this research uses a saturated sample method, where the entire population is sampled, namely 103 accountants. The results of this study personal capability has a positive and significant effect on the accounting information system. Technological sophistication has a positive and significant effect on the accounting information system. Utilization of technology has a positive and significant effect on the accounting information system. Personal capability has a positive and significant effect on accountant performance. Technological sophistication has a positive and significant effect on accountant performance. Utilization of technology has a positive and significant effect on accountant performance. Accounting information system has a positive and significant effect on accountant performance. Personal capability indirectly has a significant effect on accountant performance through the accounting information system. In other words, personal capability significantly mediates the relationship between personal capability and accountant performance. Personal capability indirectly has a significant effect on accountant performance through accounting information system. In other words, technological sophistication significantly mediates the relationship between technological sophistication and accountant performance. Indirect utilization of technology has a significant effect on accountant performance through accounting information system. In other words, technology utilization significantly mediates the relationship between technology utilization and accountant performance.

Subroto, Vivi Kumalasari; Endaryati, Eni

Jurnal Ilmiah Komputerisasi Akuntansi 2024 Universitas Sains dan Teknologi Komputer

In connection with the need for a financial information system, the Karangawen II Demak Community Health Center is a research object that requires such an information system. This is because in carrying out its operational activities, the Karangawen II Demak Community Health Center has not used an adequate financial information system so that track records of income receipts, shopping expenditures and financial balances have not been recorded properly. This of course has an impact on the smooth operational activities of the Karangawen II Demak Health Center and also has an impact on the assessment of current assets owned by the Karangawen II Demak Health Center. To overcome this problem, this financial information system will be developed on a web basis so that it is hoped that it can help the operational activities of the health center. 

Febryantahanuji Febryantahanuji; Hadi Yusuf; Budi Hartono; Arsito Ari Kuncoro; Zaenal Mustofa

Jurnal Ilmiah Komputerisasi Akuntansi 2024 Universitas Sains dan Teknologi Komputer

This research aims to identify the issues faced by one of the paint distributors in managing their sales information system. The study notes that despite the store's successful sales activities, the utilization of the sales information system remains limited, with the store preferring to manage products without online information handling applications. Based on observations, some weaknesses of the current system include lack of stock data accuracy, hindrances in providing real-time stock information, and limitations in tracking stock changes. The author suggests providing training to users of the web-based sales information system and establishing clear task allocation, as well as system improvements to address existing weaknesses. These suggestions are expected to enhance efficiency and effectiveness in sales management and meet the needs of both administrators and buyers.

Andri Ariansyah Nasution; Rahmi Syahriza; Nur Fadhilah Ahmad Hasibuan

Jurnal Ekonomi dan Keuangan Islam 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Village Government is required to be transparent and informative regarding every realization of APBDes implementation. To provide information and ensure ease of obtaining information, a supporting information system is needed, namely an accounting information system. An accounting information system can be said to be effective depending on the ease of the system and the use of the system by its users. This research has a problem formulation, namely how is the accounting information system in the management and accountability of APBDes in the Cinta Makmur village government, is the accounting information system in the management and accountability of APBDes implemented? by the Cinta Makmur Village government has been running effectively, and what are the obstacles and efforts in the accounting information system in the management and accountability of the APBDes implemented by the Cinta Makmur village government. The approach method used is descriptive qualitative to produce descriptive data in the form of written or spoken words from people and observed behavior. Based on the results of this research, the accounting information system in the Cinta Makmur village government is less effective. So it is recommended to the Cinta Makmur Village Government to provide further training for village officials regarding the preparation of APBDes reports and the implementation of accounting information systems in order to increase the effectiveness of implementing the accounting information system in Cinta Makmur Village.

Yaohan Ad’nnia Jannah; Hwihanus Hwihanus

Jurnal Manajemen Riset Inovasi 2022 Pusat Riset dan Inovasi Nasional

Information systems in modern times now have a fairly important role in the progress of an organization, including in the business world. The obstacles that often arise in Small and Medium Enterprises (SME) namely on a transaction system that is still manual, with using paper to archive company data. Thus it will clearly make it difficult to control financial report data and transaction data. For this reason, it is important to earn for a certain system which able to help process transaction data and reports, which can also be useful for interested parties to overcome these obstacles. The required application system is an Accounting Information System. This research was conducted using quantitative analysis methods, namely by collecting accurate data. The aim of this research is none other than to analyze the effect of management information systems on decision making at Desi stores. The data collection method used by researchers is to create a questionnaire. The sample studied was 20 respondents using simple linear regression data analysis techniques. The influence of information systems in making decisions on selling prices at Desi Store is 67.4%. As the result of this research we can see that accounting information system for ‘Desi stores’ has played an effective and efficient role as a management tool in making pricing decisions, because most of the selling prices in 'Desi stores' use prices suggested by the official salesperson of these products. However, data processing and recording of company financial reports at 'Desi stores' still use a fairly simple method, namely with using paper to archive company data.

Koerniawan, Iwan; Rachmawati, Rahayu Nugraheni; Utomo, Widi

Jurnal Ilmiah Komputerisasi Akuntansi 2022 Universitas Sains dan Teknologi Komputer

The Mranggen III Health Center is one of the government agencies in the technical implementing unit of the Demak District health office. Patient registration services and administrative payments at the Mranggen III Health Center are still conventional, causing long queues. In addition, the process of processing data to become information cannot be accessed directly by the leadership because there are no computerized and multi-user or client-server applications. Based on these problems, a Puskesmas administration information system design was made that could suit the needs. Making an information system using the programming language Microsoft Visual Basic 6.0 and SQL Server 2000 as a multiuser-based database. With the design of the development of an administrative information system for the Mranggen III Health Center, it is hoped that it will be able to handle the problems that exist in the Mranggen III Health Center, namely being able to speed up service to patients and by using a multiuser-based information system. Leaders and several staff can access it simultaneously and quickly.

Uswatun Larasati; Subchan Subchan

JURNAL EKONOMI MANAJEMEN AKUNTANSI 2021 sekolah Tinggi Ilmu Ekonomi Dharma Putra Semarang

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.

Wahyuning, Sri Wahyuning; Sri Puji Wijayanti

Jurnal Ilmiah Komputerisasi Akuntansi 2020 Universitas Sains dan Teknologi Komputer

The inventory system is one of the most important managerial functions, because the majority of companies involve large investments in this aspect, as well as for PT Sango Ceramics Indonesia which uses a lot of inventory in the field of planning and controlling its inventory costs. PT Sango Ceramics Indonesia is a company engaged in the ceramic industry. Problems that often occur so far include the company not determining the frequency of ordering raw materials and storing raw materials, as a result the costs incurred by the company for ordering raw materials are quite high, and the absence of a safety stock to anticipate uncertain inventory needs. The Periodic Review method is a method that can help the process of controlling raw material inventory costs. This method uses an approach to the concept of the number of orders economically used in each period which is a diverse demand. The application of the Periodic Review Method (R, s, s) policy on the inventory system is able to produce a lower total inventory cost, order volume and inventory levels in a balanced manner. . Judging from these problems, the authors need to redesign the stock information system using a computer-based system, namely Microsoft Visual Basic. System design using Qlient Server which consists of input design, system design and procedure, output design fiber. This new system is expected to be able to overcome the weaknesses of the previously used information system.

Munifah, M; Eko Siswanto; Novi Sri Setiyawati

Jurnal Ilmiah Komputerisasi Akuntansi 2020 Universitas Sains dan Teknologi Komputer

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.

Muhammad Udin; Khoirul Anwar

Jurnal Hasil Kegiatan Bersama Masyarakat 2020 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The application of technology in public services has become an indispensable obligation, even for the Village Government of Tidu in Pohjentrek Subdistrict, Pasuruan Regency. Manual approaches in public services are vulnerable to serious problems, such as the risk of losing important documents and the lack of structured recording of documents issued by the Village Government of Tidu. In response to this challenge, a community service effort was undertaken to support the Government and the community of Tidu Village in utilizing the Tidu Village Information Website. The mentoring and training sessions conducted successfully demonstrated that the implementation of the service system by the Village Government of Tidu is much more productive, with time savings and a transition from manual data management to digital format through the village information system.

Denny Setyawan

Jurnal Ilmiah Komputerisasi Akuntansi 2018 Universitas Sains dan Teknologi Komputer

Attendance is important for an agency or company. because it is used in calculating the salary or wages of an employee and from absenteeism can also see the discipline of employee attendance. Therefore, in the implementation of the attendance process it is very necessary accuracy in its implementation so as not to hamper the company's performance.This final project designs an employee attendance system at CV. INNOVATION MEDIA that is useful to provide good absentee information quickly and easily, also through this study is expected to provide convenience to employees of CV. INNOVATION MEDIA in attendance. The design of employee attendance systems at CV. This INNOVATION MEDIA was developed using Visual Basic 6.0 software and with Finger Print as a tool. This system records employee attendance in the form of a daily attendance list. It is used to store data - data needed to expedite the information system.With this system the data processing is expected to be more effective and efficient. Even searching for data will be easier. The purpose of this research is to design an employee attendance information system that is expected to help the company's performance especially in the Human Resources Field to be faster and more practical.

Siswanto Siswanto

Jurnal Ilmiah Komputerisasi Akuntansi 2018 Universitas Sains dan Teknologi Komputer

The development of science and technology in various fields in the era of globalization is felt to be very advanced. So that information is something that is needed in a fast, precise and accurate. Many conveniences are promised in a variety of information technologies. There is one fact that cannot be denied that this information has become an expensive commodity, if a company or agency cannot uphold the information that it needs most, then the procurement of information itself will obviously drain resources and funds. In doing business, PD. BPR BKK Demak Kota already has and uses an adequate accounting, deposit and credit information system. One of the strategies applied by PD. BPR BKK Demak Kota in collecting funds is the Ball Pick Up System, which is by visiting individual and institutional customers. While the institutions that have been served by PD. BPR BKK Demak Kota are schools, one of which is SMA Negeri 3 Demak. The service is in the form of an education fee payment. In serving the payment of school education costs in SMA 3 Demak, PD. BPR BKK Demak Kota still uses the conventional way, that is by receiving deposits from students, the data is recorded in the admission book and after adding up with a calculator, the result is that service is very slow. To overcome the problems mentioned above, it is necessary to build a system that can accelerate the process of receiving tuition fee payments and can produce a more detailed report on school fees both those who have paid and those who have not yet paid. One such system is utilizing VPN (Virtual Private Notwork) technology. Based on the description of the problem above, it becomes an impetus for the writer to be able to solve this system as well as possible and is very background for the writing of the Thesis which is planned to be realized using the Microsoft Visual Basic 6.0 program language