The purpose of this study is to examine the effect of application accounting information system on SMEs performance measurement in Depok region. The number of samples taken were 30 SMEs using purposive sampling method with the critreria listed in the official city of Depok. The data was collected using questionnaires distributed to respondents and the analysis technique used in this research is logistic regression to determine whether there is any effect on the application of accounting information systems for the decrease or increase the performance of SMEs. The results of this study based on the analyses conducted found that the value of Negelkerke’s R Square for ROA is 1,574, which indicates that the dependent variable that can be explained by the independent variable is at 1.4%, while the rest, 98,6% is explained by other variables not included in this study. The value of Negelkerke's R Square for ROE is 0.002 which indicates that the dependent variable that can be explained by the independent variable is 0.2%, while the rest, ie 99.8% explained by other variables not included in this study.Keyword; accounting information system, SMEs, ROA, ROE
The purpose of this study was to determine the consumable inventory control are applied in Vocational Education Program, University of Indonesia as well as to determine the consumable inventory into groups A, B, and C based on the use of the ABC analysis, investing, and the critical index. This research uses descriptive analytical approach to look at the problems faced and the activities undertaken by the Procurement Section vocational program UI to manage inventory of consumable during 2014. The supply of consumable goods data is processed to provide a picture of the pattern of inventory consumable goods then the classification method ABC analysis of demand, investment, and the critical index. This research will also produce an application used to manage the supply of consumables in the vocational program UI. Results from this study is the control of the supply of consumables in the vocational program UI is sufficient. ABC analysis of the results obtained that the demand for consumables inventory categories are included in the group A are as many as nine items, group B were 26 items, and group C as many as 125 items. A total of 78.74% of the demand comes only 9 items and 5.11% request came from 125 items of goods. ABC analysis of the results obtained that the investment value of inventory categories consumables are included in the group A are as many as 18 items, group B a total of 29 items, and group C as many as 113 items. APENGGUNAAN ANALISIS ABC UNTUK PENGENDALIAN PERSEDIAAN BARANG HABIS PAKAI : STUDI KASUS DI PROGRAMVOKASI UITitis WahyuniVolume 3 Nomor 2 ,pp 1-202total of 79.94% of investment value is only given to 18 items and 5.01% of investment value given for 113 items. From the analysis of the critical index ABC found that as many as 11 items of inventory consumable goods that enter the group A has an investment of 79.94%, 67 inventory items consumable goods that enter the group B has an investment of 15.06%, and 82 items supply of consumable goods that enter the group C has an investment value amounting to 5.01%.Keywords: supply of consumables, ABC analyst, critical value index.
The purpose of this study is to identify the role of information technology in supporting the accountant profession in the era of Industry 4.0. The method used in this study is a descriptive analysis. The results of this study indicate that information technology through the application of digital data technologies such as the Internet of Things, AI, Cyber-Physical Systems in the industry helps accountants in carrying out their work in the Industrial 4.0 era. The study provides an understanding, advice, and recommendations to the accountant profession about how information technology in Industry 4.0 works, helps the tasks undertaken by accountants, and directs the capabilities that accountants should have in facing the Industry 4.0 era. The research enhances the prior works in the area of accountant's tasks, not a job by discussing ways of how information technology could support tasks of accountants in the era of industry 4.0. Since the world is moving towards the industry revolution 4.0 (IR 4.0), many technological infrastructures have been developed. Hence, a new study discussing these new states of the art is needed to ensure the competence of accountant's to-do their jobs. This is important to satisfy the new needs of the industry due to the emerging IR 4.0. This study only discusses the role of information technology as a supporting tool for the accountant. Our next research will further discuss the role of the accountant in industry 4.0.
Penyebaran pendidikan berkualitas yang belum merata di Indonesia merupakan permasalahan pendidikan nasional yang harus diselesaikan. Pelaksanaan pendidikan berkualitas sebagian besar dilaksanakan di pulau Jawa, pada hal warga Negara Indonesia tersebar di seluruh wilayah Indonesia dari Sabang sampai Merauke. Semua warga Negara Indondesia tersebut ingin mendapatkan pendidikan berkualitas yang mudah diakses dengan biaya yang terjangkau. Salah satu solusi yang bisa digunakan untuk menyelesaikan permasalahan tersebut adalah e-learning. Namun demikian banyak faktor yang harus diperhatikan dalam proses pembejaran jarak jauh atau dikenal dengan elearning, salah satu diantaranya adalah proses evaluasi hasil pembelajaran. Artikel ini membahas tentang proses evaluasi hasil pembelajaran dengan melakukan studi literatur beberapa artikel yang dipublikasikan antara tahun 2007 – 2015 dengan memfokuskan pendapat para pakar terhadap pernyataan “apakah ujian on line (berbasis komputer) dapat menggantikan ujian tradisional (berbasis kertas)” melalui penyajian pro dan kontra ujian on line. Dari kajian ini ditemukan bahwa ada peluang untuk menggantikan ujian berbasis kertas dengan ujian berbasis komputer dengan memperhatikan unsur-unsur teknis seperti keamanan, kemudahan penggunaan dan kemampuan dasar pengguna komputer. Namun demikian, penggantian tersebut belum bisa diterapkan pada semua kondisi dan perlu memperhatikan tujuan pembelajaran yang telah ditetapkan. Oleh karena itu, diperlukan penelitian lebih lanjut dengan mengembangkan model evaluasi pencapaian kompetensi siswa dengan mengkombinasikan konsep penilaian berbasis kubik secara on line (Cubiks Online Asesessment) dengan mengkombinasi konsep keamanan informasi ganda.Kata kunci; evaluasi hasil pembajaran, elearning, ujian online dan ujian berbasis kertasSpreading the uneven quality education in Indonesia is a national educational problems to be solved. Implementation of quality education largely implemented in Java, in the case of Indonesian citizens spread all over Indonesia, from Sabang to Merauke. All citizens of the Indondesia want to receive a quality education that is easily accessible at reasonable costs. One solution that can be used to solve the problem is e-learning. However, many factors must be considered in the process of long-distance pembejaran known as elearning, one of which is the process of evaluating learning outcomes. This article discusses the process of evaluation of learning outcomes by studying literature several articles published between the years 2007 - 2015 with a focus on expert opinion to the statement "whether the test on line (computer-based) may replace the exam traditional (paper-based)" through the presentation of the pros and cons exam on line. From this study it was found that there are opportunities to replace paper-based exams to computer-based test with due regard to the technical elements such as security, ease of use and ability of computer users base. However, such reimbursement can not be applied to all conditions and the need to pay attention to the learning objectives that have been set. Therefore, further research is needed to develop a model to evaluate student achievement by combining the concept of competency-based assessment cubic online (Cubiks Online Asesessment) by combining multiple information security concepts.Keyword; evaluation of the results of learning, elearning, online exams and paper-based exams
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