This study aims to find out whether CSR disclosure using the GRI Standards guidelines which include general standards (Governance: General Disclosures and Management Approach) as well as specific standards (Economic, Environmental, and Social), as well as company size affect the financial performance of mining companies that in Indonesia. The variables in this study consist of independent variables, namely governance and economics, environment, and social, one dependent variable, namely financial performance, and one control variable, namely company size. This research uses a causal associative quantitative method. The type of data obtained is secondary data with the collection technique using archival documentation in the form of Sustainability and the company's Annual Report. In this study using the panel data regression research model, so in this study using eviews 12 to process the data with the selected model is the Random Effect Model (REM). The results of this study reveal that economic, environmental, and social have a partial effect on financial performance, but governance does not affect financial performance, nor does company size affect the financial performance of mining companies. However, CSR simultaneously influences financial performance.
{"title":"Disclosure of Corporate Social Responsibility Using Gri Standard Guidelines and its Effect on Financial Performance","authors":"Yulia Shine, Apriani Dorkas Rambu Atahau","doi":"10.36555/jasa.v7i1.2130","DOIUrl":"https://doi.org/10.36555/jasa.v7i1.2130","url":null,"abstract":"This study aims to find out whether CSR disclosure using the GRI Standards guidelines which include general standards (Governance: General Disclosures and Management Approach) as well as specific standards (Economic, Environmental, and Social), as well as company size affect the financial performance of mining companies that in Indonesia. The variables in this study consist of independent variables, namely governance and economics, environment, and social, one dependent variable, namely financial performance, and one control variable, namely company size. This research uses a causal associative quantitative method. The type of data obtained is secondary data with the collection technique using archival documentation in the form of Sustainability and the company's Annual Report. In this study using the panel data regression research model, so in this study using eviews 12 to process the data with the selected model is the Random Effect Model (REM). The results of this study reveal that economic, environmental, and social have a partial effect on financial performance, but governance does not affect financial performance, nor does company size affect the financial performance of mining companies. However, CSR simultaneously influences financial performance.","PeriodicalId":33596,"journal":{"name":"Jurnal AKSI Akuntansi dan Sistem Informasi","volume":"190 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135847332","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}
This study aims to examine the effect of good corporate governance mechanisms which include the board of commissioners, board of directors, audit committee, firm size, leverage, and firm performance on earnings management with management entrenchment as a moderating variable. This type of research uses quantitative methods. The sampling technique in this study used a purposive sampling method based on predetermined criteria, obtained as many as 68 sample data from 17 sample companies in real estate and property companies listed on the Indonesia Stock Exchange (IDX) for 4 years in the 2018-2021 period. The results of this study indicate that the good corporate governance variable with the proxy of the board of directors has a negative effect on earnings management, the leverage variable has an effect on earnings management. Meanwhile, the good corporate governance variable by proxies for the board of commissioners, audit committee, firm size, and firm performance has no effect on earnings management. Management entrenchment has no effect on the interaction of leverage with earnings management, the interaction between firm performance and earnings management. Management entrenchment strengthens the influence of good corporate governance by proxies for the board of commissioners, board of directors, audit committee, and firm size on earnings management.
{"title":"The Effect of Good Corporate Governance, Firm Size, Leverage, and Firm Performance on Earnings Management: Entrenchment Management as a Moderation Variable","authors":"Taufiq Dwi Saputra, Zulfikar Zulfikar","doi":"10.36555/jasa.v7i1.2137","DOIUrl":"https://doi.org/10.36555/jasa.v7i1.2137","url":null,"abstract":"This study aims to examine the effect of good corporate governance mechanisms which include the board of commissioners, board of directors, audit committee, firm size, leverage, and firm performance on earnings management with management entrenchment as a moderating variable. This type of research uses quantitative methods. The sampling technique in this study used a purposive sampling method based on predetermined criteria, obtained as many as 68 sample data from 17 sample companies in real estate and property companies listed on the Indonesia Stock Exchange (IDX) for 4 years in the 2018-2021 period. The results of this study indicate that the good corporate governance variable with the proxy of the board of directors has a negative effect on earnings management, the leverage variable has an effect on earnings management. Meanwhile, the good corporate governance variable by proxies for the board of commissioners, audit committee, firm size, and firm performance has no effect on earnings management. Management entrenchment has no effect on the interaction of leverage with earnings management, the interaction between firm performance and earnings management. Management entrenchment strengthens the influence of good corporate governance by proxies for the board of commissioners, board of directors, audit committee, and firm size on earnings management.","PeriodicalId":33596,"journal":{"name":"Jurnal AKSI Akuntansi dan Sistem Informasi","volume":"86 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135847335","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}
This research is motivated by the low level of taxpayer compliance as seen from the increase in the number of MSME taxpayers but not supported by fulfilling obligations to pay taxes, this is influenced by low awareness of taxpayers and tax sanctions. This study aims to determine whether the advice of taxpayers and tax sanctions affect taxpayer compliance of Micro, Small and Medium Enterprises (MSMEs) in Purwakarta Regency. The factors tested in this study suggest that taxpayers and tax sanctions are the independent variables, while taxpayer compliance is the dependent variable. The research method used is the verification method. The population in this study is MSMEs taxpayers who are registered at KPP Pratama Purwakarta Regency, totaling 1,608 MSMEs. The sampling technique used is the convenience sampling technique using the Slovin formula, so that the total sample is 100 MSMEs. The analytical method used is multiple linear regression analysis using the SPSS program. The results showed that the advice of taxpayers and tax sanctions had an effect on the compliance of the MSMEs taxpayers in Purwakarta Regency. In addition, the test results show that the influence of taxpayer advice and tax sanctions on MSME taxpayer compliance is 94.3%
{"title":"The Influence of Taxpayer Awareness and Tax Sanctions on Msme Taxpayer Compliance at Kpp Pratama Purwakarta District","authors":"Elyssa Fiqri Fauziah, Radhi Abdul Halim","doi":"10.36555/jasa.v7i1.2172","DOIUrl":"https://doi.org/10.36555/jasa.v7i1.2172","url":null,"abstract":"This research is motivated by the low level of taxpayer compliance as seen from the increase in the number of MSME taxpayers but not supported by fulfilling obligations to pay taxes, this is influenced by low awareness of taxpayers and tax sanctions. This study aims to determine whether the advice of taxpayers and tax sanctions affect taxpayer compliance of Micro, Small and Medium Enterprises (MSMEs) in Purwakarta Regency. The factors tested in this study suggest that taxpayers and tax sanctions are the independent variables, while taxpayer compliance is the dependent variable. The research method used is the verification method. The population in this study is MSMEs taxpayers who are registered at KPP Pratama Purwakarta Regency, totaling 1,608 MSMEs. The sampling technique used is the convenience sampling technique using the Slovin formula, so that the total sample is 100 MSMEs. The analytical method used is multiple linear regression analysis using the SPSS program. The results showed that the advice of taxpayers and tax sanctions had an effect on the compliance of the MSMEs taxpayers in Purwakarta Regency. In addition, the test results show that the influence of taxpayer advice and tax sanctions on MSME taxpayer compliance is 94.3%","PeriodicalId":33596,"journal":{"name":"Jurnal AKSI Akuntansi dan Sistem Informasi","volume":"12 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135847327","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}
Penelitian ini bertujuan untuk menguji pengaruh variabel spesifikasi bank terhadap kecukupan modal (CAR). Penelitian ini menggunakan data dari laporan keuangan tahunan atau annual report perbankan syariah. Metode pengumpulan data menggunakan purposive sampling dengan hasil 11 bank yang di teliti dari periode 2014 – 2018. Penelitian ini dilakukan dengan data panel dan Analisa regresi. Hasil menunjukan bahwa terdapat hubungan positif ROE terhadap CAR, hubungan negatif ROA terhadap CAR, hubungan negatif size terhadap CAR. Penelitian ini memilliki implikasi yaitu dalam kondisi return naik atau turun, bank syariah di Indonesia tetap memiliki kecukupam modal yang baik karena bank syariah di indonesia tidak hanya mengandalkan kecukupan modal dari hasil return tetapi dari produk, jasa lainnya serta modal asing.
{"title":"Pengaruh Spesifik Bank terhadap Kecukupan Modal (CAR) pada Perbankan Syariah di Indonesia","authors":"Resmi Afifah Fadilah","doi":"10.52434/jwa.v7i2.2556","DOIUrl":"https://doi.org/10.52434/jwa.v7i2.2556","url":null,"abstract":"Penelitian ini bertujuan untuk menguji pengaruh variabel spesifikasi bank terhadap kecukupan modal (CAR). Penelitian ini menggunakan data dari laporan keuangan tahunan atau annual report perbankan syariah. Metode pengumpulan data menggunakan purposive sampling dengan hasil 11 bank yang di teliti dari periode 2014 – 2018. Penelitian ini dilakukan dengan data panel dan Analisa regresi. Hasil menunjukan bahwa terdapat hubungan positif ROE terhadap CAR, hubungan negatif ROA terhadap CAR, hubungan negatif size terhadap CAR. Penelitian ini memilliki implikasi yaitu dalam kondisi return naik atau turun, bank syariah di Indonesia tetap memiliki kecukupam modal yang baik karena bank syariah di indonesia tidak hanya mengandalkan kecukupan modal dari hasil return tetapi dari produk, jasa lainnya serta modal asing.","PeriodicalId":33596,"journal":{"name":"Jurnal AKSI Akuntansi dan Sistem Informasi","volume":"172 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135593662","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 : 2023-03-31DOI: 10.31294/justian.v4i1.1905
Raja Sabaruddin, Sri Murni, Fiqih Alfaridzi
Information technology is now showing many major changes as well as its influence, in the accounting field in particular it can help company management as well as in government, one of the information system activities that can be facilitated is the disposable inventory system. The West Kalimantan Provincial Health Office realized that the recording of inventory of disposable goods was still done manually or not computerized, thus allowing for errors in recording incoming goods, outgoing goods, stock of goods, and making reports. The research method used is data collection, observation, interviews, literature study, system design, analysis of software requirements for system design and software, implementation and unit testing. The design of this website is built using the waterfall model development method and the PHP programming language and utilizes the MySQL database as a database server. The results of this study are the right solution to overcome the problems that exist in the West Kalimantan Provincial Health Office. With a computerized system will be very helpful in supporting all activities so as to produce effective and efficient work.
{"title":"Penerepan Metode Waterfall Dalam Pembuatan Sistem Informasi Akuntansi Persediaan Barang Sekali Pakai Pada Dinas Kesehatan Provinsi Kalimantan Barat","authors":"Raja Sabaruddin, Sri Murni, Fiqih Alfaridzi","doi":"10.31294/justian.v4i1.1905","DOIUrl":"https://doi.org/10.31294/justian.v4i1.1905","url":null,"abstract":"Information technology is now showing many major changes as well as its influence, in the accounting field in particular it can help company management as well as in government, one of the information system activities that can be facilitated is the disposable inventory system. The West Kalimantan Provincial Health Office realized that the recording of inventory of disposable goods was still done manually or not computerized, thus allowing for errors in recording incoming goods, outgoing goods, stock of goods, and making reports. The research method used is data collection, observation, interviews, literature study, system design, analysis of software requirements for system design and software, implementation and unit testing. The design of this website is built using the waterfall model development method and the PHP programming language and utilizes the MySQL database as a database server. The results of this study are the right solution to overcome the problems that exist in the West Kalimantan Provincial Health Office. With a computerized system will be very helpful in supporting all activities so as to produce effective and efficient work.","PeriodicalId":33596,"journal":{"name":"Jurnal AKSI Akuntansi dan Sistem Informasi","volume":"116 4 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"89156529","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 : 2023-03-31DOI: 10.31294/justian.v4i1.1820
Anna Anna, Riski Annisa, Panny Agustia Rahayuningsih
The operational system for bookings used by the Quantum Property company is still simple by utilizing Microsoft Office Excel in the unit booking process. This certainly has an impact on the slow process of processing data on the business processes that are carried out. After knowing the running system and the problems experienced by Quantum Property, the purpose of this research is to create a website-based payment information system and management of house unit bookings. The results of this system design can be used by home booking providers as a basic reference for taking solutions to existing problems and good and effective management. The research method used is descriptive research method which aims to describe, explain and describe certain phenomena related to the research object. With this website-based information system, the availability of complete property information is more easily accessed by potential customers so that they can see the specifications of what houses are being sold by Quantum Property.
{"title":"Sistem Informasi Pembayaran dan Pengelolaan Booking Unit Rumah Berbasis Web Pada Quantum Property","authors":"Anna Anna, Riski Annisa, Panny Agustia Rahayuningsih","doi":"10.31294/justian.v4i1.1820","DOIUrl":"https://doi.org/10.31294/justian.v4i1.1820","url":null,"abstract":"\u0000 \u0000 \u0000 \u0000The operational system for bookings used by the Quantum Property company is still simple by utilizing Microsoft Office Excel in the unit booking process. This certainly has an impact on the slow process of processing data on the business processes that are carried out. After knowing the running system and the problems experienced by Quantum Property, the purpose of this research is to create a website-based payment information system and management of house unit bookings. The results of this system design can be used by home booking providers as a basic reference for taking solutions to existing problems and good and effective management. The research method used is descriptive research method which aims to describe, explain and describe certain phenomena related to the research object. With this website-based information system, the availability of complete property information is more easily accessed by potential customers so that they can see the specifications of what houses are being sold by Quantum Property. \u0000 \u0000 \u0000 \u0000","PeriodicalId":33596,"journal":{"name":"Jurnal AKSI Akuntansi dan Sistem Informasi","volume":"251 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"82919319","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 : 2023-03-31DOI: 10.31294/justian.v4i1.1925
Dominikus Riki Irawan, N. Syamsiah
Gathering system requirements is the most important thing in an information system development stage. As an initial stage it also determines the success of the next stage. But often when the system development process takes place there are changing needs so that it can make the system project go round and round at just one stage and the system fails to build. For this reason, an agile approach is used, namely Extreme Programming (XP), which by using XP the dynamic system needs can be better accommodated. One system that has dynamic needs is Sales Revenue SIA at a printing company in Pontianak City. With a small project team, XP is the main choice to be implemented in the system development process. As a result, a Sales Revenue Accounting Information System is obtained which has a user acceptance percentage of 96%.
{"title":"Penerapan XP Dalam Pemenuhan Kebutuhan Sistem Yang Dinamis Pada Rancang Bangun Sistem Informasi Akuntansi Pendapatan Penjualan","authors":"Dominikus Riki Irawan, N. Syamsiah","doi":"10.31294/justian.v4i1.1925","DOIUrl":"https://doi.org/10.31294/justian.v4i1.1925","url":null,"abstract":"Gathering system requirements is the most important thing in an information system development stage. As an initial stage it also determines the success of the next stage. But often when the system development process takes place there are changing needs so that it can make the system project go round and round at just one stage and the system fails to build. For this reason, an agile approach is used, namely Extreme Programming (XP), which by using XP the dynamic system needs can be better accommodated. One system that has dynamic needs is Sales Revenue SIA at a printing company in Pontianak City. With a small project team, XP is the main choice to be implemented in the system development process. As a result, a Sales Revenue Accounting Information System is obtained which has a user acceptance percentage of 96%.","PeriodicalId":33596,"journal":{"name":"Jurnal AKSI Akuntansi dan Sistem Informasi","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"89628679","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 : 2023-03-31DOI: 10.31294/justian.v4i1.1868
Muhammad Habili Firdaus, Sri. Wasiyanti, Lisda Widiastuti
Seiring berjalannya waktu, penggunaan teknologi informasi terus meningkat baik di kalangan masyarakat biasa maupun di instansi. KPRI-Tamansari sangat membutuhkan sistem informasi yang mendukung pelayanan yang baik dan baik kepada anggotanya. Oleh karena itu, penulis mencoba merealisasikan proyek akhir tentang Sistem Simpan Pinjam KPRI Tamansari yang belum terkomputerisasi. KPRI-Tamansari adalah cabang dari Koperasi Simpan Pinjam yang dijalankan oleh sekelompok guru sekolah dasar dan staf UPT, serta PNS dan relawan, di Kecamatan Tamansari, Kabupaten Bogor. Saat ini KPRI Tamansari menggunakan sistem pencatatan yang masih konvensional yaitu penggunaan buku dan penyimpanan data dengan aplikasi microsoft excel, sehingga kemungkinan terjadi kesalahan pada saat menghitung atau menyimpan data. Oleh karena itu, KPRI-Tamansari membutuhkan sistem komputerisasi yang memungkinkan pencatatan semua jenis transaksi simpan pinjam dan pembuatan laporan. Sistem komputerisasi diharapkan dapat bekerja lebih efisien dan efektif daripada sistem yang masih manual.
随着时间的推移，信息技术的使用在普通社区和机构中都在稳步增加。kprio - tamansari迫切需要一个信息系统来支持其成员的良好服务。因此，作者试图实现一个关于未计算机化的KPRI Tamansari存储系统的最终项目。kprie -Tamansari是一个由茂物区(Bogor county Tamansari)的一群小学教师和工作人员、公务员和志愿者组成的储蓄贷款合作社的一个分支。KPRI Tamansari目前使用的是使用微软excel的书籍和数据存储系统，因此在计算或存储数据时可能存在错误。因此，kprimansari需要一个计算机系统，使其能够记录所有类型的存储贷款和编写报告。预计计算机系统将比现有的手动系统更有效地工作。
{"title":"SISTEM INFORMASI SIMPAN PINJAM BERBASIS WEB PADA KOPERASI KPRI TAMAN SARI BOGOR","authors":"Muhammad Habili Firdaus, Sri. Wasiyanti, Lisda Widiastuti","doi":"10.31294/justian.v4i1.1868","DOIUrl":"https://doi.org/10.31294/justian.v4i1.1868","url":null,"abstract":"Seiring berjalannya waktu, penggunaan teknologi informasi terus meningkat baik di kalangan masyarakat biasa maupun di instansi. KPRI-Tamansari sangat membutuhkan sistem informasi yang mendukung pelayanan yang baik dan baik kepada anggotanya. Oleh karena itu, penulis mencoba merealisasikan proyek akhir tentang Sistem Simpan Pinjam KPRI Tamansari yang belum terkomputerisasi. KPRI-Tamansari adalah cabang dari Koperasi Simpan Pinjam yang dijalankan oleh sekelompok guru sekolah dasar dan staf UPT, serta PNS dan relawan, di Kecamatan Tamansari, Kabupaten Bogor. Saat ini KPRI Tamansari menggunakan sistem pencatatan yang masih konvensional yaitu penggunaan buku dan penyimpanan data dengan aplikasi microsoft excel, sehingga kemungkinan terjadi kesalahan pada saat menghitung atau menyimpan data. Oleh karena itu, KPRI-Tamansari membutuhkan sistem komputerisasi yang memungkinkan pencatatan semua jenis transaksi simpan pinjam dan pembuatan laporan. Sistem komputerisasi diharapkan dapat bekerja lebih efisien dan efektif daripada sistem yang masih manual. ","PeriodicalId":33596,"journal":{"name":"Jurnal AKSI Akuntansi dan Sistem Informasi","volume":"31 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"76136625","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 : 2023-03-31DOI: 10.31294/justian.v4i1.1876
Mari Rahmawati, Khusnul Khotimah
With increasingly fierce competition and business development as well as management's need for accurate accounting information as a basis for decision making, the manual system is no longer effective. However, it cannot be denied that there are still many entrepreneurs who still use manual recording systems due to lack of knowledge about computerized systems. So, the authors observe the accounting data processing process on CV. Muda Teknindo who still uses manual recording where the previous author made observations on the existing system at the lathe workshop and then then applied it to a computerized accounting information system using Zahir Accounting Version 6. The purpose of this study was to implement an Accounting Information System using the Zahir Accounting Version 6 application in beauty salons that still use Microsoft excel in order to achieve accounting reports according to to applicable accounting standards. This research was compiled for approximately one month based on transaction data that occurred in March 2022. Keywords: Accounting Data Processing, Lathe Workshop, Zahir Accounting Verson 6
随着竞争的日益激烈和业务的发展，以及管理层需要准确的会计信息作为决策的依据，手工系统已经不再有效。然而，不可否认的是，由于缺乏对计算机化系统的了解，仍然有许多企业家仍在使用手工记录系统。因此，作者观察了CV上的会计数据处理过程。Muda Teknindo仍然使用手动记录，前作者在车床车间对现有系统进行了观察，然后将其应用于使用Zahir accounting Version 6的电算化会计信息系统。本研究的目的是在仍使用Microsoft excel的美容院中使用Zahir Accounting Version 6应用程序实现会计信息系统，以便根据适用的会计准则实现会计报告。这项研究是根据2022年3月的交易数据，在大约一个月的时间里编制的。关键词:会计数据处理;车床车间;查希尔会计
{"title":"Pengaruh Impelementasi Sistem Informasi Akuntansi Manufaktur Dalam Zahir Accounting Versi 6","authors":"Mari Rahmawati, Khusnul Khotimah","doi":"10.31294/justian.v4i1.1876","DOIUrl":"https://doi.org/10.31294/justian.v4i1.1876","url":null,"abstract":"With increasingly fierce competition and business development as well as management's need for accurate accounting information as a basis for decision making, the manual system is no longer effective. However, it cannot be denied that there are still many entrepreneurs who still use manual recording systems due to lack of knowledge about computerized systems. So, the authors observe the accounting data processing process on CV. Muda Teknindo who still uses manual recording where the previous author made observations on the existing system at the lathe workshop and then then applied it to a computerized accounting information system using Zahir Accounting Version 6. The purpose of this study was to implement an Accounting Information System using the Zahir Accounting Version 6 application in beauty salons that still use Microsoft excel in order to achieve accounting reports according to to applicable accounting standards. This research was compiled for approximately one month based on transaction data that occurred in March 2022. \u0000Keywords: \u0000Accounting Data Processing, Lathe Workshop, Zahir Accounting Verson 6","PeriodicalId":33596,"journal":{"name":"Jurnal AKSI Akuntansi dan Sistem Informasi","volume":"188 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"73023417","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 : 2023-03-31DOI: 10.31294/justian.v4i1.1952
W. Dharmawan
Yayasan merupakan salah satu organisasi yang bergerak dalam bidang pendidikan agama dan kesejahteraan sosial, dan kiprahnya di masyarakat telah memberikan kontribusi yang besar bagi perkembangan dan kemajuan masyarakat dengan peranannya baik dalam bidang pendidikan agama dan sosial serta penyediaan sarana dan prasarana. untuk masyarakat. kebutuhan masyarakat khususnya dalam pengembangan pondok pesantren. Dimana peneliti mengambil bagian dari sistem manajemen berupa data input, data output dan penyusunan laporan keuangan dalam pengelolaan keuangan yang dimaksud adalah pengelolaan keuangan TPA dan Baitul Mall, TPA dan Baitul Mall adalah pengelolaan sumbangan dari Masyarakat . Sistem pengelolaan keuangan saat ini masih dilakukan dengan cara konvensional yaitu pencatatan data input, data output dan penyusunan laporan keuangan masih dilakukan satu per satu sehingga menyebabkan ketidakakuratan dan juga menyebabkan keterlambatan waktu. Yang dimaksud dengan data masukan dan data keluaran adalah transaksi arus kas masuk dan arus kas keluar yang masih dicatat dalam buku kas umum. Sehingga dalam proses pencatatan keuangan tersebut akan menimbulkan kesulitan dalam pencatatan dan kemungkinan besar akan rentan terhadap hilangnya pencatatan berupa pencatatan transaksi penerimaan dan pengeluaran kas serta kesulitan dalam menentukan laba rugi sehingga memakan waktu. untuk membuat catatan keuangan. ke dalam buku besar umum. sehingga penulis memiliki ide untuk merancang sebuah aplikasi pencatatan keuangan berupa sistem informasi akuntansi pengelolaan keuangan berbasis web agar data transaksi masuk dan keluar tersimpan dalam database online dan informasi keuangan dapat diketahui secara cepat dan akurat oleh pemilik dari Yayasan.
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