Pub Date : 2024-01-31DOI: 10.34010/aisthebest.v8i2.12175
Ramadhan Syaeful Bahri, Yeffry Handoko Putra
This study aims to establish a framework for governing information systems in Micro, Small, and Medium Enterprises (MSMEs), focusing on decision-making processes in advanced and emerging MSME clusters. COBIT 5 is employed to identify variables and guide the research stages. The research will specifically examine MSMEs located in Bandung District. The evaluation of governance quality for each target, which includes Nurtured MSMEs and Advanced MSMEs, involves utilizing the Process Assessment Model (PAM) derived from COBIT 5. In addition to gathering preliminary data through interviews and surveys conducted in Bandung District, this initial investigation also involved a comparative analysis of various methods employed in prior research about the study's subject matter. The findings from this study reveal that the data processing procedures for MSMEs in the Bandung Regency involve the use of computer/laptop devices. However, certain MSMEs face challenges in adequately managing the acquired data, emphasizing the necessity for more effective data management to ensure the produced data attains the quality required for constructing a model for advanced MSMEs. On the contrary, some other MSMEs in the Bandung Regency exhibit proficient data management practices, conducting regular evaluations of data and information, and basing their decisions on the analyzed data. These two scenarios serve as benchmarks for understanding the decision-making processes of both emerging and advanced MSMEs about data. The aspiration is that the outcomes of this study can serve as a benchmark, offering best practices for MSMEs to enhance the quality of their Decision-Making and achieve excellence in their business operations.
{"title":"Optimizing Information System Management in Micro, Small, and Medium Enterprises: A COBIT 5 Framework Approach for Enhanced Quality","authors":"Ramadhan Syaeful Bahri, Yeffry Handoko Putra","doi":"10.34010/aisthebest.v8i2.12175","DOIUrl":"https://doi.org/10.34010/aisthebest.v8i2.12175","url":null,"abstract":"This study aims to establish a framework for governing information systems in Micro, Small, and Medium Enterprises (MSMEs), focusing on decision-making processes in advanced and emerging MSME clusters. COBIT 5 is employed to identify variables and guide the research stages. The research will specifically examine MSMEs located in Bandung District. The evaluation of governance quality for each target, which includes Nurtured MSMEs and Advanced MSMEs, involves utilizing the Process Assessment Model (PAM) derived from COBIT 5. In addition to gathering preliminary data through interviews and surveys conducted in Bandung District, this initial investigation also involved a comparative analysis of various methods employed in prior research about the study's subject matter. The findings from this study reveal that the data processing procedures for MSMEs in the Bandung Regency involve the use of computer/laptop devices. However, certain MSMEs face challenges in adequately managing the acquired data, emphasizing the necessity for more effective data management to ensure the produced data attains the quality required for constructing a model for advanced MSMEs. On the contrary, some other MSMEs in the Bandung Regency exhibit proficient data management practices, conducting regular evaluations of data and information, and basing their decisions on the analyzed data. These two scenarios serve as benchmarks for understanding the decision-making processes of both emerging and advanced MSMEs about data. The aspiration is that the outcomes of this study can serve as a benchmark, offering best practices for MSMEs to enhance the quality of their Decision-Making and achieve excellence in their business operations.","PeriodicalId":184708,"journal":{"name":"is The Best Accounting Information Systems and Information Technology Business Enterprise this is link for OJS us","volume":"240 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140473884","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2024-01-16DOI: 10.34010/aisthebest.v8i2.11611
Sindik Widati, Wisnu Setyawan, Sinah Riyanah
This study examines the accounting information system as an internal control tool over cash deposits and disbursements on the School Operational Assistance Fund or in Indonesian called Bantuan Operasional Sekolah (BOS). To enforce accountability and transparency in the use of the BOS Fund, which is one of the important sources of funds for education in Indonesia, it is very important to implement a strict monitoring mechanism. This research approach uses qualitative and descriptive research methods, which combine primary data collection, document analysis, interviews with stakeholders, and direct observation of the accounting information system that regulates the process of receiving and spending BOS funds. The framework includes elements of planning, in this case including the initial stage of making the RKAS, then implementation by carrying out the RKAS by procedures and paying attention to internal controls. Furthermore, the reporting stage leads to the realization of the RKAS, where all stages use an integrated information system. Based on the research results, SMK Darurrohman already has a computerized information system that is available to the public. This system is designed to receive and distribute BOS funds by the guidelines outlined in the BOS guidebook and adequate and accurate control mechanisms. Accounting information systems play a key role in supporting the implementation and maintenance of effective internal controls in an organization. Suggestions for the sustainability of BOS fund management for SMK Darurrohman Sukawangi include utilizing BOS to maintain and improve the quality and quantity of education, emphasizing routine, and implementing job rotation.
{"title":"School Operational Assistance Fund (BOS) Accounting Information System as an Internal Control Tool","authors":"Sindik Widati, Wisnu Setyawan, Sinah Riyanah","doi":"10.34010/aisthebest.v8i2.11611","DOIUrl":"https://doi.org/10.34010/aisthebest.v8i2.11611","url":null,"abstract":"This study examines the accounting information system as an internal control tool over cash deposits and disbursements on the School Operational Assistance Fund or in Indonesian called Bantuan Operasional Sekolah (BOS). To enforce accountability and transparency in the use of the BOS Fund, which is one of the important sources of funds for education in Indonesia, it is very important to implement a strict monitoring mechanism. This research approach uses qualitative and descriptive research methods, which combine primary data collection, document analysis, interviews with stakeholders, and direct observation of the accounting information system that regulates the process of receiving and spending BOS funds. The framework includes elements of planning, in this case including the initial stage of making the RKAS, then implementation by carrying out the RKAS by procedures and paying attention to internal controls. Furthermore, the reporting stage leads to the realization of the RKAS, where all stages use an integrated information system. Based on the research results, SMK Darurrohman already has a computerized information system that is available to the public. This system is designed to receive and distribute BOS funds by the guidelines outlined in the BOS guidebook and adequate and accurate control mechanisms. Accounting information systems play a key role in supporting the implementation and maintenance of effective internal controls in an organization. Suggestions for the sustainability of BOS fund management for SMK Darurrohman Sukawangi include utilizing BOS to maintain and improve the quality and quantity of education, emphasizing routine, and implementing job rotation.","PeriodicalId":184708,"journal":{"name":"is The Best Accounting Information Systems and Information Technology Business Enterprise this is link for OJS us","volume":"20 11","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140506765","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2024-01-04DOI: 10.34010/aisthebest.v8i2.11034
Tyas Sylva Fitrian Natansya, Apriani Puti Purfini
Inventory of trade goods is important in the process of buying and selling activities in a trading company, in this case it can be concluded that inventory is important for every company to supervise and manage the inventory owned. This research was conducted at the Frozen Food Distribution Store located at Rajawali Timur Street No. 68, Ciroyom, Andir, Bandung City, West Java 40182. Frozen Food Distribution Store is a trading company, selling products in the form of Frozen Food types. The method to be used in the implementation of research is the descriptive method is the process of solving problems that will be researched by describing situations that are objects or subjects. There are three data collections, namely, observation, interview and literature review. The author made the design of this application based on the website, the purpose of making this information system is expected that this system will help in carrying out daily activities in trading at the Frozen Food Distribution Store. The use of this information system is to manage inventory well with inventory cards. The results of the author's research on frozen food distribution stores do not yet have a merchandise inventory information system in which financial statements are made, the information system is made to have inventory card features to financial reporting and receive income statements every month to see profits, according to applicable accounting standards. Merchandise inventory information systems can help with weaknesses in the running system.
贸易商品的库存在贸易公司的买卖活动过程中非常重要，因此可以得出结论，库存对于每家公司监督和管理所拥有的库存都非常重要。本研究在冷冻食品分销店进行，该店位于西爪哇省万隆市 Ciroyom, Andir, Rajawali Timur 街 68 号，邮编 40182。冷冻食品分销店是一家贸易公司，以冷冻食品的形式销售产品。实施研究的方法是描述性方法，即通过描述作为客体或主体的情况来解决将要研究的问题的过程。有三种数据收集方法，即观察法、访谈法和文献综述法。作者在网站的基础上设计了这个应用程序，制作这个信息系统的目的是希望这个系统能够帮助冷冻食品配送店开展日常交易活动。该信息系统的用途是利用库存卡管理库存。笔者对冷冻食品配送店的研究结果是，该店还没有一个可以编制财务报表的商品库存信息系统，该信息系统的目的是根据适用的会计准则，使库存卡具有编制财务报告的功能，并每月收到利润表以查看利润。商品库存信息系统可以帮助解决运行系统中的薄弱环节。
{"title":"Design of Merchandise Inventory Accounting Information System Using Web-Based SAK ETAP Standard at Frozen Food Distribution Store","authors":"Tyas Sylva Fitrian Natansya, Apriani Puti Purfini","doi":"10.34010/aisthebest.v8i2.11034","DOIUrl":"https://doi.org/10.34010/aisthebest.v8i2.11034","url":null,"abstract":"Inventory of trade goods is important in the process of buying and selling activities in a trading company, in this case it can be concluded that inventory is important for every company to supervise and manage the inventory owned. This research was conducted at the Frozen Food Distribution Store located at Rajawali Timur Street No. 68, Ciroyom, Andir, Bandung City, West Java 40182. Frozen Food Distribution Store is a trading company, selling products in the form of Frozen Food types. The method to be used in the implementation of research is the descriptive method is the process of solving problems that will be researched by describing situations that are objects or subjects. There are three data collections, namely, observation, interview and literature review. The author made the design of this application based on the website, the purpose of making this information system is expected that this system will help in carrying out daily activities in trading at the Frozen Food Distribution Store. The use of this information system is to manage inventory well with inventory cards. The results of the author's research on frozen food distribution stores do not yet have a merchandise inventory information system in which financial statements are made, the information system is made to have inventory card features to financial reporting and receive income statements every month to see profits, according to applicable accounting standards. Merchandise inventory information systems can help with weaknesses in the running system.","PeriodicalId":184708,"journal":{"name":"is The Best Accounting Information Systems and Information Technology Business Enterprise this is link for OJS us","volume":"40 8","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140514106","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2024-01-03DOI: 10.34010/aisthebest.v8i2.11597
Ahmad Fathurrozi, Tri Ginanjar Laksana
To enhance sales, organizations must improve the alignment of their promotional tactics. Enterprises have the ability to promote their goods in locations where there is demand for them. Facilitating the delivery of the goods would enhance the ease with which clients can carry out their purchases and sales transactions. A corporation's ability to strategically allocate its goods enables it to expand its operations. Prospective clients have a greater array of choices at their disposal than the total number of enterprises operating within the same sector. This is accomplished by using a diverse range of promotional media to enhance the sales of products and services. Optimizing promotional strategies is the first and critical stage in presenting items to clients, as it directly impacts the benefits that the firm will get. So far, the sales process has not been affected by the promotional method. The objective of this research was to use the K-Means Clustering algorithm in a data mining procedure to optimize the categorization of customer data, CRISP-DM is used for the purpose of comprehending and preparing data, constructing models, evaluating them, and deploying them. The CRISP-DM method is employed specifically for the construction of clusters. A non-hierarchical clustering technique called K-Means divides data into many groups according on how similar they are. The program facilitates the determination of appropriate location mapping for promotional purposes. The study results may serve as a foundation for decision-making in order to maximize promotional techniques, using the generated clusters.
{"title":"Enhancing Promotional Strategy Mapping Using the K-Means Clustering Algorithm to Raise Sales","authors":"Ahmad Fathurrozi, Tri Ginanjar Laksana","doi":"10.34010/aisthebest.v8i2.11597","DOIUrl":"https://doi.org/10.34010/aisthebest.v8i2.11597","url":null,"abstract":"To enhance sales, organizations must improve the alignment of their promotional tactics. Enterprises have the ability to promote their goods in locations where there is demand for them. Facilitating the delivery of the goods would enhance the ease with which clients can carry out their purchases and sales transactions. A corporation's ability to strategically allocate its goods enables it to expand its operations. Prospective clients have a greater array of choices at their disposal than the total number of enterprises operating within the same sector. This is accomplished by using a diverse range of promotional media to enhance the sales of products and services. Optimizing promotional strategies is the first and critical stage in presenting items to clients, as it directly impacts the benefits that the firm will get. So far, the sales process has not been affected by the promotional method. The objective of this research was to use the K-Means Clustering algorithm in a data mining procedure to optimize the categorization of customer data, CRISP-DM is used for the purpose of comprehending and preparing data, constructing models, evaluating them, and deploying them. The CRISP-DM method is employed specifically for the construction of clusters. A non-hierarchical clustering technique called K-Means divides data into many groups according on how similar they are. The program facilitates the determination of appropriate location mapping for promotional purposes. The study results may serve as a foundation for decision-making in order to maximize promotional techniques, using the generated clusters.","PeriodicalId":184708,"journal":{"name":"is The Best Accounting Information Systems and Information Technology Business Enterprise this is link for OJS us","volume":"2 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140514345","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-02-28DOI: 10.34010/aisthebest.v7i2.9125
Najla Najla, S. Supriyati, D. A. Dewi
This study intends to design a sales accounting information system for UMKM Toko Utara Game. The purpose of this study is to design a sales information system with EMKM standards at Toko Utara Game that can be implemented as one of the human error risk management that might occur if the system is run conventionally and not computerized. The research method used in this study is a descriptive research method, in which the author analyzes and describes events that occur in the present with the intention of overcoming problems that occur at Toko Utara Game. The types of data used in this research are primary data and secondary data. Data collection techniques used in this study were interviews, observation and literature studies. The results of interviews and observations are used as primary data and the results of literature studies are used as secondary data. The system development methodology used in this study is the prototyping method with an object-oriented system design method using UML (Unified Modeling Language). The system design made in this study is a Use Case Diagram, an Activity Diagram, and uses an Entity Relationship Diagram (ERD). At the stage of creating the program code, researchers used the Java and MYSQL programming languages which were poured into the NetBeans IDE8.1 software using XAMPP as a web server. The result of this implementation is the design of a web-based sales application so that Toko Utara Game sales management can be computerized properly.
本研究旨在为UMKM Toko Utara Game设计一个销售会计资讯系统。本研究的目的是设计一个具有EMKM标准的销售信息系统，该系统可以作为一种人为错误风险管理来实施，如果系统按常规运行而不是计算机化，可能会发生这种情况。本研究使用的研究方法是描述性研究方法，作者分析和描述发生在现在的事件，目的是克服在Toko Utara游戏中发生的问题。在本研究中使用的数据类型是主要数据和次要数据。本研究采用访谈法、观察法和文献法收集资料。访谈和观察的结果作为主要数据，文献研究的结果作为次要数据。本研究采用的系统开发方法是原型化方法和使用UML(统一建模语言)的面向对象的系统设计方法。本研究的系统设计是用例图、活动图，并使用实体关系图(ERD)。在创建程序代码的阶段，研究人员使用了Java和MYSQL编程语言，这些语言被注入到NetBeans IDE8.1软件中，并使用XAMPP作为web服务器。这个实现的结果是设计了一个基于web的销售应用程序，这样Toko Utara Game的销售管理就可以被计算机化。
{"title":"Design of Sales Accounting Information System Using EMKM Accounting Standard","authors":"Najla Najla, S. Supriyati, D. A. Dewi","doi":"10.34010/aisthebest.v7i2.9125","DOIUrl":"https://doi.org/10.34010/aisthebest.v7i2.9125","url":null,"abstract":"This study intends to design a sales accounting information system for UMKM Toko Utara Game. The purpose of this study is to design a sales information system with EMKM standards at Toko Utara Game that can be implemented as one of the human error risk management that might occur if the system is run conventionally and not computerized. The research method used in this study is a descriptive research method, in which the author analyzes and describes events that occur in the present with the intention of overcoming problems that occur at Toko Utara Game. The types of data used in this research are primary data and secondary data. Data collection techniques used in this study were interviews, observation and literature studies. The results of interviews and observations are used as primary data and the results of literature studies are used as secondary data. The system development methodology used in this study is the prototyping method with an object-oriented system design method using UML (Unified Modeling Language). The system design made in this study is a Use Case Diagram, an Activity Diagram, and uses an Entity Relationship Diagram (ERD). At the stage of creating the program code, researchers used the Java and MYSQL programming languages which were poured into the NetBeans IDE8.1 software using XAMPP as a web server. The result of this implementation is the design of a web-based sales application so that Toko Utara Game sales management can be computerized properly.","PeriodicalId":184708,"journal":{"name":"is The Best Accounting Information Systems and Information Technology Business Enterprise this is link for OJS us","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-02-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130193942","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-01-18DOI: 10.34010/aisthebest.v7i2.8484
Yuniatin Wardani, Ismi Rohani
System development is carried out to produce a system that can help process transactions related to purchases and sales. System development is designed to make a computerized sales and purchasing system so it will facilitate all activities quickly, easily and accurately. System development carried out in Alambara Adventure because it still uses a manual system in running the sales and purchasing system, so that the manual implementation process is still experiencing time and accuracy problems. The method used in this research is the descriptive analysis method. Information systems applied in the sale and purchase of outdoor equipment are in the form of internet and desktop-based information systems. The system is built using Borland Delphi 7 and Microsoft Access as a database and there is automation for coding, among others, item code, customer, supplier, and invoice number. System analysis starts from analyzing the running system then analyzing system weaknesses and finally making a system requirements analysis. The system design stage starts from making context diagrams, data flow diagrams, and flowcharts, then making input and output designs. The novelty of the system designed at Alambara Adventure is the testing phase carried out on the user through Acceptance testing at the system design stage and at the end of the system design.
{"title":"Desktop-Based of Outdoor Tools Buying and Sales Information System","authors":"Yuniatin Wardani, Ismi Rohani","doi":"10.34010/aisthebest.v7i2.8484","DOIUrl":"https://doi.org/10.34010/aisthebest.v7i2.8484","url":null,"abstract":"System development is carried out to produce a system that can help process transactions related to purchases and sales. System development is designed to make a computerized sales and purchasing system so it will facilitate all activities quickly, easily and accurately. System development carried out in Alambara Adventure because it still uses a manual system in running the sales and purchasing system, so that the manual implementation process is still experiencing time and accuracy problems. The method used in this research is the descriptive analysis method. Information systems applied in the sale and purchase of outdoor equipment are in the form of internet and desktop-based information systems. The system is built using Borland Delphi 7 and Microsoft Access as a database and there is automation for coding, among others, item code, customer, supplier, and invoice number. System analysis starts from analyzing the running system then analyzing system weaknesses and finally making a system requirements analysis. The system design stage starts from making context diagrams, data flow diagrams, and flowcharts, then making input and output designs. The novelty of the system designed at Alambara Adventure is the testing phase carried out on the user through Acceptance testing at the system design stage and at the end of the system design.","PeriodicalId":184708,"journal":{"name":"is The Best Accounting Information Systems and Information Technology Business Enterprise this is link for OJS us","volume":"22 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126896411","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-01-13DOI: 10.34010/aisthebest.v7i2.8957
Heri Purwanto, Rikky Wisnu Nugraha, D. Hamdani, Mohamad Rizky
Pengelolaan keuangan merupakan suatu tindakan untuk mencukupi kebutuhan keuangan pada masa mendatang dan juga dapat digunakan untuk menyelesaikan masalah ekonomi pribadi maupun kelompok. Pengelolaan keuangan dibutuhkan untuk menangani persoalan keuangan yang terjadi dalam kehidupan. Pengeluaran biaya sehari-hari yang semakin bertambah, menjadi satu dari beberapa sebab pentingnya mengatur keuangan pribadi agar tidak terjebak dalam hutang. Masyarakat juga belum terbiasa dalam mengelola keuangannya, sehingga sering terbebani dengan pengeluaran yang tidak terduga. Dengan mengelola keuangan yang tepat, dapat berguna untuk membantu terlaksananya setiap tujuan individu. Penelitian ini bertujuan untuk mengembangkan aplikasi yang telah dirancang sebelumnya oleh peneliti terdahulu, sistem dibuat dengan berbasis website demi fleksibilitas pengguna, dan ditambahkan fitur menggunakan teknologi citra digital menambahkan fitur input data pemasukan dan pengeluaran keuangan berupa scan uang dan scan struk belanja. Metodologi yang digunakan dalam penelitian ini adalah metode Agile, metodologi ini berfokus kepada kepuasan pelanggan dan juga kecepatan pembuatan program. Teknik pengumpulan data menggunakan studi pustaka dan bahasa pemodelan yang digunakan adalah Unified Modelling Language (UML). Berdasarkan hasil pengujian, sistem ini mampu diakses melalui berbagai sistem operasi yang memiliki koneksi internet dan browser, sehingga memudahkan pengguna dalam memanfaatkan berbagai fasilitas yang ada dalam sistem. Sistem ini dapat dikembangkan lebih jauh dengan menambahkan fitur yang dapat mengingatkan pengguna dalam penggunaan uang, seperti notifikasi limit penggunaan keuangan.
{"title":"Pengelolaan Keuangan Pribadi Menggunakan Teknologi Citra Digital Berbasis Website","authors":"Heri Purwanto, Rikky Wisnu Nugraha, D. Hamdani, Mohamad Rizky","doi":"10.34010/aisthebest.v7i2.8957","DOIUrl":"https://doi.org/10.34010/aisthebest.v7i2.8957","url":null,"abstract":"Pengelolaan keuangan merupakan suatu tindakan untuk mencukupi kebutuhan keuangan pada masa mendatang dan juga dapat digunakan untuk menyelesaikan masalah ekonomi pribadi maupun kelompok. Pengelolaan keuangan dibutuhkan untuk menangani persoalan keuangan yang terjadi dalam kehidupan. Pengeluaran biaya sehari-hari yang semakin bertambah, menjadi satu dari beberapa sebab pentingnya mengatur keuangan pribadi agar tidak terjebak dalam hutang. Masyarakat juga belum terbiasa dalam mengelola keuangannya, sehingga sering terbebani dengan pengeluaran yang tidak terduga. Dengan mengelola keuangan yang tepat, dapat berguna untuk membantu terlaksananya setiap tujuan individu. Penelitian ini bertujuan untuk mengembangkan aplikasi yang telah dirancang sebelumnya oleh peneliti terdahulu, sistem dibuat dengan berbasis website demi fleksibilitas pengguna, dan ditambahkan fitur menggunakan teknologi citra digital menambahkan fitur input data pemasukan dan pengeluaran keuangan berupa scan uang dan scan struk belanja. Metodologi yang digunakan dalam penelitian ini adalah metode Agile, metodologi ini berfokus kepada kepuasan pelanggan dan juga kecepatan pembuatan program. Teknik pengumpulan data menggunakan studi pustaka dan bahasa pemodelan yang digunakan adalah Unified Modelling Language (UML). Berdasarkan hasil pengujian, sistem ini mampu diakses melalui berbagai sistem operasi yang memiliki koneksi internet dan browser, sehingga memudahkan pengguna dalam memanfaatkan berbagai fasilitas yang ada dalam sistem. Sistem ini dapat dikembangkan lebih jauh dengan menambahkan fitur yang dapat mengingatkan pengguna dalam penggunaan uang, seperti notifikasi limit penggunaan keuangan.","PeriodicalId":184708,"journal":{"name":"is The Best Accounting Information Systems and Information Technology Business Enterprise this is link for OJS us","volume":"7 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130283323","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-01-04DOI: 10.34010/aisthebest.v7i2.8384
N. Fatimah, Wigiyanti Wigiyanti
Konsumen selalu tertarik pada produk/jasa berkualitas dengan harga yang kompetitif. Harga kompetitif dapat dicapai dengan menekan biaya produksi. Untuk menekan biaya produksi, perusahaan harus cermat menentukan harga pokok produksi. Salah satu cara menentukannya dengan menggunakan metode full costing, yaitu metode perhitungan harga pokok produksi dengan cara menghitung seluruh biaya tetap dan variabel. UD Roti Bakery yang bergerak dibidang produksi roti manis di Jakarta Selatan, menghitung harga pokok produksi secara manual. Sering terjadi kesalahan pada proses tersebut karena unsur biaya yang akan dihitung tidak sedikit sehingga proses memasukkan datanya dan proses menghitung dapat berulang kembali untuk memastikan kebenaran hasil perhitungan. Hal ini sangat tidak efisien. Dengan tujuan mengefisienkannya, penulis membangun aplikasi sederhana berbasis komputer menggunakan pemrograman Visual Basic 6.0 dan metode Rapid Application Development berdasarkan data laporan keuangan UD Roti Bakery periode Januari 2020. Penelitian ini menggunakan metode kuantitatif dan kualitatif karena data berupa angka-angka dan diperoleh melalui wawancara dan catatan pengamatan langsung dengan pihak perusahaan. Hasil akhir penelitian ini berupa aplikasi komputer siap pakai berbasis desktop bernama Aplikasi Kalkulator Full Costing UD Roti Bakery dengan batasan hanya untuk operator UD Roti Bakery dan tidak dapat memasukkan lebih dari satu tanggal untuk data yang sama. Aplikasi ini berimplikasi memberi warna lain dalam komputerisasi perhitungan harga pokok produksi dengan metode full costing.
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Pub Date : 2022-12-31DOI: 10.34010/aisthebest.v7i2.7608
Nadira Fadhila Huda, Etti Ernita Sembiring
Penelitian ini bertujuan merancang suatu program atau aplikasi sistem informasi akuntansi laporan keuangan yang terkomputerisasi menggunakan Microsoft Access untuk mengatasi beberapa kendala dan kekurangan yang dihadapi PT Maju Industri Indonesia. PT Maju Industri Indonesia masih mencatat transaksi keuangan dan menyusun laporan keuangan secara semi-manual dan masih terdapat beberapa kendala dalam penggunaannya. Pencatatan transaksi keuangan dan penyusunan laporan keuangan pada PT Maju Industri Indonesia masih menggunakan Microsoft Excel dan pencatatan dilakukan pada beberapa dokumen yang terpisah sehingga pada saat penyusunan laporan keuangan masih perlu dilakukan input manual secara satu persatu. Hal tersebut mengakibatkan prosedur penyusunan laporan keuangan menjadi kurang efektif dan efisien serta dapat menghambat kegiatan operasional perusahaan. Oleh karena itu, diperlukan aplikasi sistem informasi akuntansi laporan keuangan berbasis teknologi dan terkomputerisasi untuk meningkatkan efisiensi dan efektivitas penyusunan serta penyajian laporan keuangan pada perusahaan. Penelitian ini merupakan penelitian kualitatif dengan pendekatan studi kasus deskriptif analitis dan pengembangan. Metode pengumpulan data yang digunakan adalah observasi dan wawancara kepada pihak yang berkepentingan di perusahaan. Hasil penelitian ini berupa perancangan program aplikasi laporan keuangan dengan menggunakan Microsoft Access 2016 dan alat lainnya berupa bagan alir data (data flow diagram) dan bagan alir dokumen (document flowchart). Dengan adanya perancangan program aplikasi sistem informasi akuntansi laporan keuangan ini, diharapkan dapat menyelesaikan permasalahan dan kendala yang terjadi pada PT Maju Industri Indonesia.
{"title":"Perancangan Aplikasi Sistem Informasi Akuntansi Laporan Keuangan Dengan Menggunakan Microsoft Access 2016 (Studi Kasus Pada PT Maju Industri Indonesia)","authors":"Nadira Fadhila Huda, Etti Ernita Sembiring","doi":"10.34010/aisthebest.v7i2.7608","DOIUrl":"https://doi.org/10.34010/aisthebest.v7i2.7608","url":null,"abstract":"Penelitian ini bertujuan merancang suatu program atau aplikasi sistem informasi akuntansi laporan keuangan yang terkomputerisasi menggunakan Microsoft Access untuk mengatasi beberapa kendala dan kekurangan yang dihadapi PT Maju Industri Indonesia. PT Maju Industri Indonesia masih mencatat transaksi keuangan dan menyusun laporan keuangan secara semi-manual dan masih terdapat beberapa kendala dalam penggunaannya. Pencatatan transaksi keuangan dan penyusunan laporan keuangan pada PT Maju Industri Indonesia masih menggunakan Microsoft Excel dan pencatatan dilakukan pada beberapa dokumen yang terpisah sehingga pada saat penyusunan laporan keuangan masih perlu dilakukan input manual secara satu persatu. Hal tersebut mengakibatkan prosedur penyusunan laporan keuangan menjadi kurang efektif dan efisien serta dapat menghambat kegiatan operasional perusahaan. Oleh karena itu, diperlukan aplikasi sistem informasi akuntansi laporan keuangan berbasis teknologi dan terkomputerisasi untuk meningkatkan efisiensi dan efektivitas penyusunan serta penyajian laporan keuangan pada perusahaan. Penelitian ini merupakan penelitian kualitatif dengan pendekatan studi kasus deskriptif analitis dan pengembangan. Metode pengumpulan data yang digunakan adalah observasi dan wawancara kepada pihak yang berkepentingan di perusahaan. Hasil penelitian ini berupa perancangan program aplikasi laporan keuangan dengan menggunakan Microsoft Access 2016 dan alat lainnya berupa bagan alir data (data flow diagram) dan bagan alir dokumen (document flowchart). Dengan adanya perancangan program aplikasi sistem informasi akuntansi laporan keuangan ini, diharapkan dapat menyelesaikan permasalahan dan kendala yang terjadi pada PT Maju Industri Indonesia.","PeriodicalId":184708,"journal":{"name":"is The Best Accounting Information Systems and Information Technology Business Enterprise this is link for OJS us","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129547904","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-12-31DOI: 10.34010/aisthebest.v7i2.7516
Fitri Asih, Endang Haryani
Setiap perusahaan memiliki tenaga kerja yang berhak menerima kompensasi berupa gaji atau upah sesuai dengan perjanjian antara tenaga kerja tersebut dengan perusahaan. Pengelolaan penggajian yang baik akan menghasilkan data dan informasi penggajian yang berkualitas. Saat ini pengelolaan penggajian SPBE PT. XYZ secara manual yaitu menggunakan spreadsheet. Beberapa masalah kemudian muncul antara lain penginputan data yang keliru, waktu pemrosesan data menjadi laporan penggajian relatif lama, sehingga berdampak pada keterlambatan distribusi gaji kepada karyawan. Oleh karena itu, penelitian ini bertujuan untuk menganalisis dan kemudian mengembangkan sistem informasi akuntansi penggajian pada SPBE PT. XYZ Salatiga. Basis yang digunakan adalah framework Codeigniter dan metodenya adalah Waterfall. Hasil penelitian menjelaskan bahwa Sistem Informasi Akuntansi Penggajian pada SPBE PT. XYZ Salatiga telah dianalisis berdasarkan prosedur penggajian yang berjalan, kemudian dikembangkan untuk mengatasi kelemahan-kelemahan proses penggajian yang muncul. Beberapa permasalahan pengelolaan penggajian perusahaan dapat diatasi dengan adanya sistem informasi ini. Sistem ini mampu mengelola data karyawan dan data posisi; mengelola faktor penambah dan pengurang gaji; mengolah perhitungan gaji hingga menghasilkan laporan rekap gaji periode tertentu; menghasilkan slip gaji; serta mengelola dokumen pendukung penggajian. Hal ini menunjukkan bahwa kebutuhan perusahaan akan Sistem Informasi Akuntansi Penggajian dan pengendalian internal untuk akurasi data penggajian dapat dipenuhi. Dalam rangka mencapai tujuan tersebut, Sistem Informasi Akuntansi Penggajian ini diusulkan kepada SPBE PT. XYZ Salatiga untuk berikutnya dapat diterapkan.
根据雇主与公司的协议，每个公司都有员工有权得到工资或工资的补偿。良好的工资管理将产生高质量的数据和信息。目前，SPBE PT. XYZ目前使用电子表格手动工资单管理。其中一些问题出现了，比如错误的数据分类，数据处理时间变成了相对较长的工资报告，导致工资分配延迟到员工。因此，本研究的目的是分析并发展SPBE PT. XYZ salathree的会计信息系统。使用的基本原理是框架编码器，方法是瀑布。研究结果解释说，SPBE PT. XYZ salathree的工资信息系统已经根据现有工资程序进行了分析，然后开发出来克服工资过程中出现的缺陷。这种信息系统可以解决公司工资管理的一些问题。该系统能够管理员工数据和职位数据;管理增加和调整工资因素;计算工资计算，直到产生一份特定时期的工资审查报告;制作薪水单;以及管理工资文件。这表明，公司对工资信息系统的会计需求和内部控制对工资数据准确性的需求是可以满足的。为了实现这一目标，已向SPBE PT. XYZ sala3提出会计信息系统，今后可应用。
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