@is The Best : Accounting Information Systems and Information Technology Business Enterprise https://ojs.unikom.ac.id/index.php/aisthebest <table> <tbody> <tr> <td style="padding: 5px 10px 10px 0;" align="left" valign="top"> <p><a title="Vol. 8 Issue 2, December 2023" href="https://ojs.unikom.ac.id/index.php/aisthebest/issue/view/662" target="_blank" rel="noopener"><img src="/public/site/images/supriyati/Cover_Depan_V8N2.jpg" width="348" height="492"></a></p> </td> <td style="font-family: Times New Roman;" valign="top"> <div align="justify"> <h4>@is The Best : Accounting Information Systems and Information Technology Business Enterprise</h4> </div> <div style="font-family: Times New Roman; font-size: 18px;">Accredited 4th place in Sinta (Sinta 4), SK Number: <a href="https://sinta.kemdikbud.go.id/journals/profile/5022" target="_blank" rel="noopener">105/E/KPT/2022</a></div> <table> <tbody> <tr> <td style="font-family: Times New Roman; padding-right: 20px; font-size: 18px;"> <div><strong>ISSN</strong></div> <div><strong>ISSN</strong></div> <div><strong>DOI</strong></div> </td> <td style="font-family: Times New Roman; font-size: 18px;"> <div>: <a style="text-decoration: none;" href="https://issn.brin.go.id/terbit/detail/1549266422" target="_blank" rel="noopener">2656-808X</a>&nbsp;(Online)</div> <div>: <a style="text-decoration: none;" href="https://issn.brin.go.id/terbit/detail/1549266422" target="_blank" rel="noopener">2252-9853</a> (Print)</div> <div>: <a style="text-decoration: none;" href="https://doi.org/10.34010/aisthebest" target="_blank" rel="noopener">10.34010/aisthebest</a></div> </td> </tr> </tbody> </table> <p style="font-family: Times New Roman; font-size: 18px;" align="justify">Research Journal of Computerized Accounting Study Program Faculty of Engineering and Computer Science, Universitas Komputer Indonesia, which was established in April 2012.&nbsp;@is The Best Journal is published 2 times in 1 year, namely in June and December, published by LABKAT Press KA FTIK UNIKOM. The peer Review process uses&nbsp;<strong>double blind reviews</strong>. Engaged in the publication of scientific research results from a combination of various disciplines, namely:</p> <ul style="font-family: Times New Roman; font-size: 18px;"> <li class="show">Accounting Information Systems</li> <li class="show">Management Information Systems</li> <li class="show">Business Information Technology</li> <li class="show">Financial Information Systems</li> <li class="show">Auditing Information Systems</li> <li class="show">Tax Information System</li> <li class="show">IT Business Enterprise</li> <li class="show">Information Communication Technology for various related disciplines with Computerized Accounting</li> </ul> </td> </tr> </tbody> </table> <p style="font-family: Times New Roman; font-size: 18px;" align="justify">@is The Best : Accounting Information Systems and Information Technology Business Enterprise,<strong>&nbsp;</strong>indexed by:</p> <p><a title="@is The Best - Sinta" href="https://sinta.kemdikbud.go.id/journals/detail?id=5022" target="_blank" rel="noopener"><img src="http://journal.uinsgd.ac.id/public/site/images/kanguwes/Sinta.png"></a>&nbsp;<a title="@is The Best - 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One of the big challenges in this context is waste management, especially organic waste. This research uses a method with a qualitative research approach. Qualitative data collection techniques were carried out using interviews and observations to explore the problems faced. The approach used in this research is experimental research. The data collected is managed to create a design for a website-based information system that is used to provide various information and guidelines for managing organic waste bins. This website was designed with the aim of deepening understanding of the problems faced by the community regarding organic waste management and the use of organic waste bins. The research results provide an overview of the design of an information system that can be used for various activities related to managing organic waste bins. This website was designed with the aim of deepening understanding of the problems faced by the community regarding organic waste management and the use of organic waste bins. It is hoped that these results can be translated into a system that can provide significant support for organic waste management in the community so that the impact can be felt directly in the community with a healthier and more comfortable environment.</p> Syifa Salsabila Andriputri, S Supriyati, Pritha Andriana Putri, Tsara Noor Alifah, Almira Fathriana Azzahra, Syifa Siti Rahayu, Ramadhan Syaeful Bahri ##submission.copyrightStatement## http://creativecommons.org/licenses/by-sa/4.0 https://ojs.unikom.ac.id/index.php/aisthebest/article/view/11365 Sun, 31 Dec 2023 21:45:46 +0700 Blockchain Technology In The Perspective Of Public Accounting In Indonesia https://ojs.unikom.ac.id/index.php/aisthebest/article/view/11184 <p>Examine the supporting and inhibiting factors for the readiness to adopt blockchain technology and their implications for the sustainability of the public accounting profession. This research design is quantitative, by determining the population of all public accountants in KAPs throughout Indonesia, as many as 6,034 people. Probability sampling design, with reference to the sample size if the population is &gt; 4,000 then between 5-10% can be considered representative. Based on this, the sample in this study was set at 7.2% (433 respondents). The main data source is primary data, through a questionnaire instrument with a Likert scale that strongly disagrees to strongly agrees. The independent variables consist of supporting and inhibiting factors, mediating variables on the readiness to adopt blockchain technology, and the dependent variable on the sustainability of the public accounting profession. Testing was carried out using path analysis, which was first tested for the validity of Kaiser Meyer Olkin (KMO), and the reliability of Alpha Cronbach. Conclusion: Supporting and inhibiting factors partially have a positive and significant effect on the readiness to adopt blockchain technology as well as on the sustainability of the public accounting profession. The readiness for blockchain adoption has no effect on the sustainability of the public accounting profession, so it is not a reinforcing variable.</p> Iwan Koerniawan, Agus Wibowo ##submission.copyrightStatement## http://creativecommons.org/licenses/by-sa/4.0 https://ojs.unikom.ac.id/index.php/aisthebest/article/view/11184 Sun, 31 Dec 2023 22:43:14 +0700 Enhancing Promotional Strategy Mapping Using the K-Means Clustering Algorithm to Raise Sales https://ojs.unikom.ac.id/index.php/aisthebest/article/view/11597 <p>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.</p> Ahmad Fathurrozi; Tri Ginanjar Laksana ##submission.copyrightStatement## http://creativecommons.org/licenses/by-sa/4.0 https://ojs.unikom.ac.id/index.php/aisthebest/article/view/11597 Wed, 03 Jan 2024 23:57:16 +0700 Design of Merchandise Inventory Accounting Information System Using Web-Based SAK ETAP Standard at Frozen Food Distribution Store https://ojs.unikom.ac.id/index.php/aisthebest/article/view/11034 <p>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.</p> Tyas Sylva Fitrian Natansya, Apriani Puti Purfini ##submission.copyrightStatement## http://creativecommons.org/licenses/by-sa/4.0 https://ojs.unikom.ac.id/index.php/aisthebest/article/view/11034 Thu, 04 Jan 2024 01:51:29 +0700 School Operational Assistance Fund (BOS) Accounting Information System as an Internal Control Tool https://ojs.unikom.ac.id/index.php/aisthebest/article/view/11611 <p>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.</p> Sindik Widati, Wisnu Setyawan, Sinah Riyanah ##submission.copyrightStatement## http://creativecommons.org/licenses/by-sa/4.0 https://ojs.unikom.ac.id/index.php/aisthebest/article/view/11611 Tue, 16 Jan 2024 23:24:18 +0700 Optimizing Information System Management in Micro, Small, and Medium Enterprises: A COBIT 5 Framework Approach for Enhanced Quality https://ojs.unikom.ac.id/index.php/aisthebest/article/view/12175 <p>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.</p> Ramadhan Syaeful Bahri, Yeffry Handoko Putra ##submission.copyrightStatement## http://creativecommons.org/licenses/by-sa/4.0 https://ojs.unikom.ac.id/index.php/aisthebest/article/view/12175 Wed, 31 Jan 2024 00:00:00 +0700