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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.

Sugianty Syam; Roy Glenn Albert Massie; Jones Zenas Rante; Ratnawati Prayogi

International Journal of Entrepreneurship and Management 2024 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Radiology services are a crucial component of the healthcare system that requires efficiency in its processes. Resource limitations and increasing demand for services underscore the importance of improving efficiency. To enhance service quality and operational efficiency, the implementation of an integrated information system has become a key focus for hospital management. Improving service quality and operational efficiency through the application of an integrated information system is also dependent on the reliability and performance of the system itself. This study aims to examine the relationship between the implementation and performance of an integrated information system with service efficiency in enhancing service quality in the radiology department of RSUD Kota Bogor. The research uses a quantitative approach with two independent variables: the implementation of the integrated information system and the reliability and quality of the integrated information system. The dependent variable is the quality of radiology services, and the intervening variable is radiology service efficiency. Data collection methods include observations, questionnaires, and documentation studies. The sample consists of 30 employees working in the radiology department of RSUD Kota Bogor and 30 patients receiving services in the radiology department. Data processing and presentation were conducted using path analysis with Structural Equation Modeling (SEM-PLS) using SmartPLS software. The results of the data analysis indicate that: (1) The implementation of the integrated information system does not have a significant relationship with radiology service efficiency; However, the reliability and performance of the system do have a strong relationship with radiology service efficiency. (2) The implementation and performance of the integrated information system do not have a significant relationship with service quality in the radiology department. (3) Radiology service efficiency has a significant relationship with service quality in the radiology department. (4) Radiology service efficiency, as a mediator, is not strong enough to enhance the relationship between the implementation and performance of the integrated information system and service quality in the radiology department. This study is expected to provide a comprehensive overview of the relationship between the implementation and performance of an integrated information system with service efficiency in enhancing service quality in the radiology department. The findings may serve as input for the management of RSUD Kota Bogor in optimizing the use of an integrated information system to improve radiology service efficiency, which is expected to impact the quality of services in the radiology department.

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%.

Mariani Ketut Sary

International Journal of Studies in International Education 2024 Asosiasi Riset Ilmu Pendidikan Indonesia

The objectives of this research are: (1) To produce an e-module accounting module to improve the learning achievement of SMAS Regina Pacis Bajawa students. (2) Examining the feasibility of accounting e-modules to improve the learning achievement of SMAS Regina Pacis Bajawa students. (3) Examining the effectiveness of the accounting e-module in improving the learning achievement of SMAS Regina Pacis Bajawa students.This type of research is research and development research with the ADDIE model. With an experimental trial design using a pre-test – post-test model. The test subjects in this research were class XI IPS D SMAS Rergina Pacis Bajawa. Product suitability is tested by media experts, material experts, learning practitioners, namely teachers, and media users, namely students. Data collection was carried out using observation, interviews, questionnaires and tests. The data collection instruments used were interview guides, expert validation questionnaires, teacher response questionnaires, student response questionnaires, and accounting questions as an information system. Development products are assessed based on the appropriateness of media design and learning materials. The feasibility of the resulting learning media was analyzed using a conversion of 4 eligibility criteria, namely very good, good, poor and very poor.Results of the research (1) An accounting e-module with a book creator has been developed to improve student learning achievement. (2) The accounting e-module with book creator was assessed in the very appropriate category by media experts with a score of 91.66%, a score of 84.61% in the very appropriate category from material experts, a score of 100% in the very appropriate category from teachers and a score of 87 .14% in the very feasible category was obtained from student assessments. (3) E-module accounting module with book creator can improve the learning achievement of Regina Pacis Bajawa High School students. It can be seen that there is an increase in the average student score from the pretest of 57.18 to 85.78 in the posttest.

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.

Lis Lestari Sukartiningsih; Silvia Indrarini; Theresa Juliana Patricia Widiyono

Jurnal Publikasi Ekonomi dan Akuntansi 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The aim of this research is to evaluate the cash sales accounting information system as an internal control tool at CV Karya Abadi. This type of research is a case study using field study and literature study data collection methods. Data collection techniques are observation, interviews and documentation. The analysis technique uses qualitative descriptive analysis. The problem in this research is the weakness of the cash sales accounting information system. This is proven by the dual function of the sales administration section which doubles as the accounting section, the documents and accounting records used are still incomplete. The cause of this problem is a lack of human resources and a lack of company understanding of the importance of a cash sales accounting information system. As a result, there was a delay in submitting cash sales information and errors occurred in recording cash sales, and the company experienced losses and lost its assets. The results of the analysis by separating functions in the accounting and sales administration sections, improving the organizational structure, adding documents in the form of warehouse cards, cash sales invoices and goods delivery letters as well as accounting records in the form of sales journals, cash receipts journals, as well as improving cash sales systems and procedures, then internal control can run effectively.

Munifah; Munifah; Miftahurrohman; Rifadhiyah Hikmah

Jurnal Elektronika dan Komputer 2023 STEKOM PRESS

BMT Amanah Weleri is a sharia financial institution engaged in service companies. BMT Amanah began operating in 2006 which is located in Kec. Weleri, Kab. Kendal. In its activities, BMT Amanah Weleri every month cannot be separated from making Cash Flow reports, to support it, a good computerized system is needed for the smooth performance of BMT Amanah. Based on surveys and observations of the BMT Amanah Weleri Cash Flow Information System, financial reporting still uses a manual system so it takes longer to process the recording, this is felt to be less effective because there is no adequate information system. where each company's cash receipts will be recorded by the finance department which will later be recapitulated in the annual report and juxtaposed with other recording results such as cash disbursements. With a cash flow information system at BMT Amanah Weleri, it makes the process of recording and inputting data easier and minimizes errors. The existence of an information system is also able to produce cash flow reports more quickly, precisely and accurately.

Ali Fardiansyah, Naufal; Iwan Rizal Setiawan; Lelah Lelah; Ali Fardiansyah, Naufal

Jurnal Elektronika dan Komputer 2023 STEKOM PRESS

With the changing times, technology has become more sophisticated and powerful. Even all circles of society also feel the impact, as time goes by many people have taken advantage of this technology, thus making it easier for users to carry out activities in each of their activities. Especially in this millennial era, which predominantly uses everything digital. For example, new students who study to the next level at a dominant university from outside the region who need a temporary residence or what is commonly called a boarding house. The difficulty encountered at first was the difficulty of getting information and locations that were easily accessible by students to campus. In this way researchers take advantage of existing problems by utilizing technology to create an information system. With this application, it is hoped that it will make it easier for students to find boarding houses that match the student's wishes and assist the owner of the boarding house in promoting his boarding house. By making this boarding house application, it is a form of utilizing existing technology so that it can be used anywhere and anytime. By using this extreme programming method, it is software development that gives users access rights to add or change application processes. So a website was created to build applications for boarding houses in the city of Sukabumi.

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.

Etza nofarita

Jurnal Elektronika dan Komputer 2021 STEKOM PRESS

Security issues of a system are factors that need to be considered in the operation of information systems, which are intended to prevent threats to the system and detect and correct any damage to the system. Distributed Denial of Services (DDOS) is a form of attack carried out by someone, individuals or groups to damage data that can be attacked through a server or malware in the form of packages that damage the network system used. Security is a mandatory thing in a network to avoid damage to the data system or loss of data from bad people or heckers. Packages sent in the form of malware that attacks, causing bandwidth hit continuously. Network security is a factor that must be maintained and considered in an information system. Ddos forms are Ping of Death, flooding, Remote controled attack, UDP flood, and Smurf Attack. The goal is to use DDOS to protect or prevent system threats and improve damaged systems. Computer network security is very important in maintaining the security of data in the form of small data or large data used by the user.