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Jurnal AKSI (Akuntansi dan Sistem Informasi)
ISSN : 25413198     EISSN : 25286145     DOI : -
Core Subject : Economy, Science,
Jurnal AKSI (Akuntansi dan Sistem Informasi) with registered number ISSN 2541-3198 (printed), ISSN 2541-6145 (online) is scientific journals which publish articles from the fields of accounting and information system. AKSI will publish in two times issues Volume 1, Numbered: 1-2 are scheduled for publication: May and September.
Arjuna Subject : -
Articles 46 Documents
Constraint Review and Implementation of audits on technology-based Startup Companies in Indonesia Setyadi, Erwin
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol 4, No 2 (2019)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32486/aksi.v4i2.342

Abstract

Masa depan perusahaan-perusahaan berbasis teknologi digital dan internet sangat prospektif. Namun beberapa kendala pun muncul dikarenakan tidak semua startup memiliki angel investor yang bersedia menyuntikkan modal awal yang besar untuk operasional awal. Standar akuntansi yang digunakan untuk menilai kapitalisasi pasar startup cukup sulit diterapkan sebab yang dinilai bukan asset riil melainkan potensi pangsa pasar pengguna produk teknologi atau aplikasi mereka, yang mana cenderung fluktuatif dan tidak pasti. Kendala yang lain dalam proses audit adalah sebagian besar kegiatan pengolahan data berlangsung menggunakan (program) komputer, yang secara fisik tidak dapat dilihat pelaksanaannya. Tulisan ini membahas kendala yang dihadapi perusahaan startup dan implementasi auditnya.
The Effect of Customer Relationship Management (CRM) To Customers’ Loyalty and Customers’ Satisfaction as Mediator Variables Emaluta, Fikriya Hanim Kardiya; Isnalita, Isnalita; Soewarno, Noorlailie
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol 4, No 2 (2019)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32486/aksi.v4i2.352

Abstract

This research aims at exploring the effect of customer relationship management (CRM) which based of several indicators, such as information and data, process, technology, human resource; focused on customers’ loyalty and customers’ satisfaction as the mediator variable of PT Gojek Indonesia. The analysis uses structural equation modelling (SEM) with warp PLS version 5.00 program to examine the hypothesis. There are 216 respondents in this research. The respondents are the Gojek Indonesia’s customers. The result of the research shows that there positive effect and significance between the CRM of Gojek Indonesia’s service provided and costumers’ satisfaction and loyalty. It also indicates that the result of the research is consistent with the previous CRM research findings and the findings of the current research, where the CRM of Gojek Indonesia’s service gives indirect positive effect to the costumers’ loyalty through costumers’ satisfaction that shows supportive mediator relation between CRM, customers’ satisfaction, and customers’ loyalty.Keywords: customer relationship management, customers’ satisfaction, customers’ loyalty
Comparative Analysis of Students Learning Achievement in The Advanced Public Sector Accounting Suharyono, Suharyomo; Mule, Yurika Ariati
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol 4, No 2 (2019)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32486/aksi.v4i2.337

Abstract

Based on semester credit units (SKS) students must be able to complete public sector accounting subjects correctly in accordance with the provisions. This study was conducted to determine whether there is a difference in understanding the learning outcomes of advanced public sector accounting courses between classes A and B. To test the analysis using the Mann-Whitney nonparametric test. The population in this study were 52 4th semester students in the D4 Accounting Public Accounting Study Program. The results of this study indicate that learning understanding or the ability of students in advanced public sector accounting courses between class A and class B are different. Differences in the learning environment in advanced public sector accounting courses in each class affect student learning outcomes
Analysis of Mosque Financial Management to Optimization the Role of Mosque in Advancing Communities Using Critical Ethnomethodology Studies Sugiharto, Sugiharto; Kirowati, Dewi; Amir, Vaisal
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol 4, No 2 (2019)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32486/aksi.v4i2.397

Abstract

The purpose of this study is to see the extent of mosque financial management to optimize the role of the mosque in advancing the surrounding community both in terms of religious, economic, social, and cultural. In addition, this study also aims to see the extent of the influence of the mosque in the formation of community character in the environment around the mosque. This research focuses on governance carried out by the management, including leadership and management of the resources they have in advancing economic, social, cultural life and shaping the character of a more religious society. The method used in this research is qualitative non-positivistic, using a critical ethnomethodology analysis tool. Primary data in this study were obtained through in-depth interviews and direct observation. While secondary data in the study were obtained by looking at the records held by the manager as well as other data related to the research object. The expected outcome is the identification of problems with the financial management of the existing mosque and the resolution of the problem with the aim of optimizing the role of the mosque in building and advancing the community around the main mosque in facing the modern era as it is today. In addition, the results of this study will also be an input and reference for the mosque's financial management that is independent and has an impact on the progress and prosperity of the community (both physically and mentally).
Effect of Individual Characteristics on Perception of Usability and Perception of Ease in Use of Mobile Commerce Rahajeng, Lila; Kaluge, David
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol 4, No 2 (2019)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32486/aksi.v4i2.335

Abstract

This research study discusses the differences in individual characteristics associated through the use of mobile commerce with the perception of usefulness (Usefulness) and perceptions of convenience (Easy to Use) by converting the Technology Acceptance Model (TAM) model developed by Davis in 1989. The research was conducted at the Faculty of Economics and Business Universitas Brawijaya Malang using the survey method. The researcher received a response of 35 accounting students who used mobile commerce services. The researcher used the SPSS Software application to study the research data. This study uses the Multivariate Analysis of Variance (MANOVA) test. The results of the analysis for this model reveal the use of mobile commerce services there are individual level differences in the use of m-commerce (perceptions of usability and perceived ease) in each individual category of respondents' characteristics (Age, Gender, Innovation). The implications of this study are relevant to management and system analysis for benefit factors and consider the use of use in using and developing mobile commerce transactions.
Evaluation Of Application Of Web Bases Budget Realization Report Seen From Human Computers Interaction Perspective Afandi, Yosi; Pribadi, Joni Dwi
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol 4, No 2 (2019)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32486/aksi.v4i2.365

Abstract

The preparation of Budget realization report is a routine activity that must be done in the Department of Cominfo and Statistics. The use of budget realization applications has been implemented but there has been no evaluation of the application so that researchers evaluated the application with the purpose of improving the application in the future. The method used to evaluate is TAM, with the results of the research that the application of the budget Realization report on the basis is good but there are some things that need to be done application development in the ease of use and meaning of Symbols that exist in the system thus improving the quality of the system, the quality of information and service quality thereby affecting the use of a good budget realization application
Web-Based Decision Support Information System Design of Lecturer Performance Assessment at the Faculty of Islamic Studies, Islamic University Attahiriyah Somaida, Muhammad Hasymi; Gunawan, Bambang
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol 4, No 2 (2019)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32486/aksi.v4i2.323

Abstract

Faculty of Islamic Attahiriyah Islamic University (UNIAT) Jakarta is one of the private universities under the auspices of the Region I Jakarta Coordinator of Islamic Religion (KOPERTAIS), In the process of evaluating the performance of lecturers in the Islamic Faculty of Islamic University of Attahiri, every year. Lecturers who are selected as lecturers by having excellent performance appraisals will later get an award from the Faculty leadership (Dean of the Faculty of Islamic Religion). From this process, it takes a long time to process the calculation of who the lecturer is by assessing his excellent performance and also documents stored in the form of files stored on the archive shelf. One problem solving to find a solution from the system that runs above is by designing a decision support system application for lecturer performance assessment using a web-based Weighted Product (WP) method so that the lecturer performance appraisal can be done in real time and efficiently. Software The application of lecturer performance appraisal decision support can be applied directly as a problem solving solution, carry out maintenance on the application regularly every month so that something or damage occurs so that if a problem occurs it can restore the database again.  
Determinant Micro Small and Medium Enterprises Success in Yogyakarta: The Role of Using Accounting Information Lestari, Winda; Hidayatulloh, Amir
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol 4, No 2 (2019)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32486/aksi.v4i2.346

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh kecakapan pribadi, kecakapan sosial, dan penggunaan informasi akuntansi terhadap keberhasilan usaha pada UMKM. Populasi penelitian ini adalah UMKM yang ada di kota Yogyakarta. Teknik pengambilan sampel menggunakan purposive sampling, dengan kriteria UMKM yang telah berdiri atau beroperasi selama lima tahun. Pengumpulan data menggunakan metode survei dengan melakukan penyebaran kuesioner. Responden penelitian ini berjumlah 108 responden. Teknik analisis data penelitian ini menggunakan analisis regresi linear berganda dengan bantuan alat SPSS. Hasil yang diperoleh penelitian ini adalah keberhasilan usaha pada UMKM dipengaruhi oleh kecakapan pribadi, kecakapan sosial, dan penggunaan informasi akuntansi.
The Role of Financial Ratios to Detecting Financial Distress in Retail Trade Sector Company in 2017 Fajriana, Nadia; Kaluge, David
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol 4, No 2 (2019)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32486/aksi.v4i2.324

Abstract

Penelitian ini bertujuan untuk membentuk sebuah model dalam memprediksi adanya kesulitan keuangan yang diproksikan dengan rasio ROA, rasio lancar, rasio kas, rasio hutang, rasio hutang terhadap ekuitas, rasio net profit margin, dan rasio perputaran persediaan pada perusahaan sub sektor perdagangan eceran pada tahun 2017 yang dikategorikan menjadi 3 kelompok perusahaan yang berkategori sehat, gray area, dan terindikasi financial distress. Penelitian ini menggunakan uji Diskriminan dengan sampel pada perusahaan sub sektor perdagangan eceran pada tahun 2017 sebanyak 23 perusahaan. Hasil penelitian menunjukkan bahwa rasio ROA dapat digunakan untuk membentuk model dalam memprediksi adanya kesulitan keuangan yang dikategorikan dalam 3 kelompok.
The Difference of Corporate Social Responsibility Disclosure and Implementation of Good Corporate Governance Based on Company Size Aviyanti, Richo Diana; Kaluge, David
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol 4, No 2 (2019)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32486/aksi.v4i2.336

Abstract

This research aims to test and analyze the difference of CSR disclosure and the implementation of GCG based on company size namely large, medium, and small-scale companies. This research used a Multivariate Analysis of Variance (MANOVA) test with manufacturing companies listed on the Indonesia Stock Exchange in 2018 as many as 158 companies as the sample. The test shows that CSR disclosure in large-scale companies is different than the other. The large-scale companies reveal CSR more broadly than the medium and small-scale companies. Meanwhile, the medium and small-scale companies tend to have similarities of CSR disclosure (no different). In the implementation of GCG, there isn't a similarity in each size of those companies. Because of the differences, it makes that the implementation of GCG in large-scale companies better than medium-scale companies and small-scale companies.