Jurnal Sistem Informasi Akuntansi dan Manajemen

Jurnal Sistem Informasi Akuntansi dan Manajemen (Jusiam) is a peer-reviewed journal platform accepting and publishing manuscripts in the fields of accounting and management information systems. Jusiam aims to mediate the gap between theory and practice of accounting/management related to information technology.

Current Issue

Jurnal Sistem Informasi Akuntansi dan Manajemen (Jusiam) is a peer-reviewed journal platform accepting and publishing manuscripts in the fields of accounting and management information systems. Jusiam aims to mediate the gap between theory and practice of accounting/management related to information technology.

Published
2023-05-25

Articles

Pengaruh Reward, Punishment, dan Budaya Organisasi terhadap Kinerja Mitra PT Hannas Fantastic Tour

Purpose: Aim of this research is to analyse and measure the effect of reward, punishment, and organizational culture on the performance of PT Hannas Fantastic Tour partners both partially and simultaneously. Methodology/approach: This research uses quantitative methods with sampling using surveys supported by instruments in the form of questionnaires to all partners via google form. The sampling technique used was random sampling with a sample of 130 respondents. The analysis test uses multiple linear regression with descriptive analysis methods, classical assumption tests, and hypothesis testing. Results/findings: The results showed that partially, reward has no significant effect on performance; punishment has no significant effect on performance; organizational culture has a significant effect on performance. Simultaneously, reward, punishment, and organizational culture have a significant effect on performance. Limitations: The research measures the influence, the measurement is only carried out at one branch and not concluded the whole company. Contribution: The contribution of this research is to provide solutions to the welfare of company partners through providing clear work contracts so that partners have work attachments, it is expected to increase work productivity.

Resources, Events & Agents (REA) Sebagai Solusi Pada Siklus Pendapatan & Pengeluaran Kas : Tinjauan Empiris

Purpose: This writing aims to solve problems in one of the cycles in the accounting information system with the REA data model so that the management of the income and cash disbursement cycle is more effective and efficient. Method: Using qualitative methods with a case approach that occurred in the company. Primary data by conducting interviews with the object under study. As well as secondary data by documenting matters related to the income and expenditure cycle. Result:  the research are that the implementation of the income cycle has been running according to the specified function. However, the expenditure cycle is not running adequately. The cycle of income and cash disbursements in the documentation of cash receipts and cash outflows is not sequential, in which case it is recommended that the company plan a list of company goods and record cash in accordance with operating standards and procedures (SOP) and accounting standards and is equipped with regulations regarding punishment for office facilities misused by employees.

Pengembangan Model Kinerja Karyawan berdasarkan Karir, Spiritual Capital, dan Disiplin

Purpose: The purpose of this research is to develop a model of employee performance involving career, organizational spirituality, and discipline. Method: The research method is a survey method by distributing questionnaires to 150 employees and using the SEM (structural equation modeling) analysis tool. researchers distributed questionnaires via gGoogleform, and classify, and analyze the model. Result: The findings of the outer model research show that all indicators are valid, and the hypothesis test is accepted as significant. Career variables and organizational spirituality have a direct effect on discipline, namely 0.260 and 0.689. While career and organizational spiritual variables have a direct effect on employee performance of 0.233 and 0.435. Career and spiritual mediation and employee discipline have a direct effect of 0.187, 0.230 ,and 0.334. Limitation: Research limitations. Researchers limit the survey area to only the city of Cilegon, so it is necessary to invade the research object in order to produce a more established model. Novelty: The novelty of the research is involving organizational spirituality as another perception to increase sales.

Pengaruh Perkembangan E-Commerce, Modal Usaha, Pengetahuan Kewirausahaan, dan Penggunaan Sistem Informasi Akuntansi terhadap Pengambilan Keputusan Berwirausaha

Purpose: This study aims to determine and analyze the effect of the development of e-commerce, business capital, entrepreneurial knowledge, and the use of accounting information systems on entrepreneurial decision making in Unsoed students. Methodology: The type of data used is primary data using questionnaires. The sample size used in this study is 100. The sampling technique used in this study is purposive sampling based on certain criteria. Results: The results of the study using SPSS version 25 show that: (1) The development of e-commerce has a positive effect on entrepreneurial decision making, (2) Business capital has a positive effect on entrepreneurial decision making, (3) Entrepreneurial knowledge does not have a positive effect on entrepreneurial decision making, (4) The use of accounting information systems has a positive effect on entrepreneurial decision making.