Article Per Year (5 Year)
p-Index From 2021 - 2026
1.756
P-Index
This Author published in this journals
All Journal Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Iqtishoduna: Jurnal Ekonomi Islam JIMF (JURNAL ILMIAH MANAJEMEN FORKAMMA) Gema Wiralodra International Journal of Financial, Accounting, and Management Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) International Journal of Finance Research eJEBA
Rachman, Andry Arifian
Unknown Affiliation
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences Other

Published : 10 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 10 Documents
Search

 1 
Faktor-faktor penentu kepuasan pengguna learning management system di program studi akuntansi Universitas Widyatama Dianita, Mirna; Lestari Barus, Irene Sukma; Hidayat, Rachmat; Rachmawati, Rima; Rachman, Andry Arifian
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 2 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (392.783 KB) | DOI: 10.32670/fairvalue.v5i2.2337

Abstract

This study aims to identify the determinants of user satisfaction with a learning management system (LMS) in the Accounting Study Program of Widyatama University. The population in this study was students of the 2017–2021 accounting study program. The sample used was 194 people who were taken randomly. The data analysis technique used is covariance-based structural equation modeling. The results of the study stated that the implementation of e-learning lectures was more flexible; there was good support for the e-learning system; the technology used in e-learning lectures is acceptable; participants have high motivation in e-learning lectures; instructors have an important role in e-learning lectures; and participant achievement in e-learning lectures is very good. However, e-learning lectures have not been able to replace traditional (face-to-face) learning. And e-learning lectures have an effect on learning achievement.
Pengaruh pengetahuan peraturan perpajakan dan sanksi pajak terhadap kepatuhan wajib pajak kendaraan bermotor Rachmawati, Intan; Rachman, Andry Arifian
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 8 (2023): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55904/3z8tfj07

Abstract

Data on the proportion of SAMSAT Rancaekek taxpayer compliance for 2021 shows that there has been a decline due to economic conditions that have not recovered 100% from the impact of the Covid-19 pandemic. This study aims to examine how the influence of tax information and tax sanctions on taxpayer compliance in the field of motor vehicle taxation. Researchers used the slovin formula and a simple random sampling mechanism to collect information from 100 people. Data collection from taxpayers at SAMSAT Rancaekek used open and closed questionnaires for this study. This study uses a quantitative methodology because of the numbers involved. Researchers screened the initial data and found 14 outliers; Hence, 86 respondents were included for statistical analysis. IBM SPSS version 26 was used to perform multiple linear regression analysis and descriptive statistics for this study. The findings show that the taxpayer's understanding of tax regulations and tax sanctions simultaneously and partially influences taxpayer compliance with motorized vehicle tax at SAMSAT Rancaekek.
The Influence of Organizational Culture, Organizational Commitment to Fraud Prevention with Internal Control as an Intervening Variable in the South Sumatra Provincial Government Putri, Intan Femizah; Rachman, Andry Arifian
International Journal of Finance Research Vol. 5 No. 4 (2024): International Journal of Finance Research
Publisher : Training & Research Institute - Jeramba Ilmu Sukses (TRI-JIS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47747/ijfr.v5i4.2480

Abstract

This study aims to test and analyze the influence of organizational culture and organizational commitment to fraud prevention with internal control control as an intervening variable. The data collection method used a survey using a questionnaire. The population in this study is part of the South Sumatra Provincial Government's procurement of goods and services. The sampling technique uses the purposive sampling technique. The number of respondents was 136 from 30 regional apparatus organizations (OPD) that were sampled. The data analysis method used in the study was PLS SEM. The results of this study show that organizational culture and commitment have a positive and significant effect on fraud prevention, with an R Square value of 97.5%. The results of this study also show that organizational culture, organizational commitment, and internal control have a positive and significant effect on internal control, with an R Square value of 93.4%. The results of this study provide empirical evidence that fraud prevention can be carried out with organizational culture and organizational commitments and good internal control so that fraud does not occur.
Mengukur Kinerja Perusahaan: Menggunakan Metode Pendekatan Balanced Scorecard Nurjanah; Sukaesih, Evi; Rachman, Andry Arifian
IQTISHODUNA: Jurnal Ekonomi Islam Vol. 13 No. 2 (2024): October
Publisher : LPPM, Universitas Islam Syarifuddin Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54471/iqtishoduna.v13i2.2690

Abstract

This research aims to look at the company's performance using the balanced scorecard method, which will be measured using a financial perspective, customer perspective, internal business perspective and performance learning and growth perspective, the research method uses a descriptive analysis research method with quantitative descriptive approach, the research results show that the company's performance uses a perspective approach. The higher the financial percentage of the current ratio, the more liquid the financial condition of the research object is, while the company's performance using a customer perspective means that the revenue generating index increases, the service gets better, while the financial performance measured using the customer business method shows that Minimize Error Rate and Rework (MERR)The smaller it is, the smaller the error in the service system. Results of Prime Plaza Hotel Purwakarta in 2021 using a balanced scorecard for the Learning and Growth perspective, Prime Plaza Hotel Purwakarta got a meaning Fair/Average.
The effect of quality of presentation of financial statements and accessibility of financial statements on financial management accountability: case studies in regional apparatus organizations in the City of Bandung in 2023 Simanjorang, Mega; Rachman, Andry Arifian
Gema Wiralodra Vol. 14 No. 2 (2023): gema wiralodra
Publisher : Universitas Wiralodra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31943/gemawiralodra.v14i2.451

Abstract

This study aims to examine the effect of the quality of presentation of financial reports and the accessibility of financial reports on the accountability of financial management in Bandung City Regional Apparatus Organizations. This research is quantitative. The data used were primarily questionnaires distributed to 54 respondents, namely the Heads of Regional Apparatus Organizations and Finance Sub-Sections of each agency and service office. The sampling technique used was the purposive sampling method—data collection techniques used in this study using survey methods. The analytical method used is multiple linear regression analysis with the SPSS application tool. This study uses traditional assumptions, namely the normality test, heteroscedasticity test, autocorrelation test, multicollinearity test, and hypothesis testing using the t-test and F-test. The results show that the quality of the presentation of financial statements and the accessibility of financial reports have a simultaneous influence on financial management accountability. The quality of presentation of financial statements partially has a significant positive direction, and the accessibility of financial reports has a significant positive effect on financial management accountability.
The Influence of Management Accounting Information System Characteristics on Managerial Performance in Bandung City MSMEs in 2023 Rachman, Andry Arifian; Ikram, Syafrizal; Fadjar, Achmad
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 7 No 3 (2023): December
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v7i3.2403

Abstract

A country can develop with the support of various parties (government and stakeholders) and the business sector. The government makes rules and supports to protect and ensure the development of the business sector in the midst of an open business climate. Companies from abroad can operate in the country and will certainly be a challenge for entrepreneurs. So that business competition will be tighter, including competition for Micro, Small and Medium Enterprises (MSMEs). This study aims to examine the effect of Management Accounting Information System Characteristics on Managerial Performance in MSMEs in Bandung City in 2023. The research population is MSMEs in Bandung City with a research sample of 35 MSMEs. The results of the study prove that the characteristics of the Management Accounting Information System have a positive effect on Managerial Performance.
The effect of the awareness of taxpayer and tax socialization on taxpayer compliance for motor vehicles Ramdhan, Rizky Mochammad; Rachman, Andry Arifian
International Journal of Financial, Accounting, and Management Vol. 5 No. 2 (2023): September
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijfam.v5i2.393

Abstract

Purpose: This study aimed to determine whether taxpayer awareness and tax socialization affect taxpayer compliance at the SAMSAT Office of Cianjur Regency. Research methodology: This study used a simple random sampling technique and the Slovin method using Statistical Program for Society Science (SPSS) software. Primary data were obtained by distributing the questionnaires. Results: Based on the results, it can be concluded that the variable awareness of taxpayers and tax socialization partially have a positive and significant effect on taxpayer compliance. Limitations: This study's limitation is the use of a questionnaire to obtain data, which allows the respondent to translate the questionnaire items differently from what the author intended. The questionnaire was distributed only to the taxpayer of a motor vehicle at the SAMSAT Office of Cianjur Regency. Contribution: Author, SAMSAT Office, and Public.
Pengaruh Konsumsi Listrik terhadap Output Industri Mikro dan Kecil di Indonesia Eri Prabowo; Rachman, Andry Arifian
JIMF (Jurnal Ilmiah Manajemen Forkamma) Vol. 9 No. 2 (2026): JIMF (Jurnal Ilmiah Manajemen Forkamma)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/frkm.v9i2.57060

Abstract

Penelitian ini bertujuan menganalisis pengaruh konsumsi listrik terhadap output sektor industri mikro dan kecil di Indonesia dengan Indeks Harga Produsen sebagai variabel moderasi. Data yang digunakan merupakan data sekunder industri pengolahan periode 2010 – 2023 dan dianalisis menggunakan metode Partial Least Squares Structural Equation Modeling (PLS-SEM). Hasil penelitian menunjukkan bahwa konsumsi listrik cenderung berpengaruh positif terhadap output industri mikro dan kecil, yang mengindikasikan pentingnya peran energi listrik dalam mendukung produktivitas dan kinerja industri. Namun demikian, Indeks Harga Produsen tidak terbukti memoderasi hubungan antara konsumsi listrik dan output industri. Temuan ini mengimplikasikan bahwa peningkatan akses dan efisiensi penggunaan listrik lebih berperan dalam mendorong kinerja industri mikro dan kecil dibandingkan fluktuasi harga produsen. Penelitian ini diharapkan dapat menjadi referensi bagi perumusan kebijakan energi dan pengembangan strategi pengelolaan industri mikro dan kecil yang berkelanjutan.
PENGARUH GREEN ACCOUNTING TERHADAP KINERJA KEUANGAN DENGAN SUSTAINABLE DEVELOPMENT SEBAGAI VARIABEL MEDIASI PADA PERUSAHAAN INDEKS SRI-KEHATI TAHUN 2020–2024: THE EFFECT OF GREEN ACCOUNTING ON FINANCIAL PERFORMANCE WITH SUSTAINABLE DEVELOPMENT AS A MEDIATION VARIABLE IN SRI-KEHATI INDEX COMPANIES IN 2020–2024 Marjuki, Muhamad; Rachman, Andry Arifian
e-Journal Ekonomi Bisnis dan Akuntansi Vol. 13 No. 1 (2026): e-JEBA Volume 13 Number 1 Year 2026
Publisher : e-Journal Ekonomi Bisnis dan Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/e-jeba.v13i1.60005

Abstract

This study aims to examine the effect of green accounting on financial performance with sustainable development as a mediating variable. This research adopts a quantitative approach using Partial Least Squares (PLS) analysis with SmartPLS 4 software. The sample consists is companies listed on the SRI-KEHATI Index during the 2020–2024 period, selected through purposive sampling. The findings indicate that green accounting has a positive and significant effect on financial performance. However, green accounting has a negative and insignificant effect on sustainable development. Sustainable development, on the other hand, has a minor but favorable impact on financial performance. Furthermore, sustainable development is unable to mediate the relationship between green accounting and financial performance.
The Influence of Accrual Earnings Management, Real Earnings Management, and Corporate Governance on Firm Value with Financial Performance as a Mediating Variable: A Study of Manufacturing Companies 2021–2025 Nurshanti, Riska Baini; Rachman, Andry Arifian
Dinasti International Journal of Economics, Finance & Accounting Vol. 7 No. 3 (2026): Dinasti International Journal of Economics, Finance & Accounting (July - August
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v7i3.7059

Abstract

Earnings management by company management can reduce the quality of earnings information. Meanwhile, the implementation of corporate governance is considered capable of curbing this behaviour. This study aims to analyse the effect of accrual earnings management, real earnings management, and corporate governance on financial performance and firm value, with financial performance as a mediating variable, in 228 manufacturing companies listed on the Indonesia Stock Exchange during the 2021-2025 period. This study uses a quantitative approach based on Partial Least Squares Structural Equation Modelling. The results show that accrual earnings management has a negative but not significant effect on financial performance (O = -0.073; p-value 0.0777), but a negative and significant effect on firm value (O = -0.113; p-value 0.045). Real earnings management has a negative and significant effect on financial performance (O = -0.526; p-value 0.000), but a negative and not significant effect on firm value (O = -0.1096; p-value 0.073). Corporate governance has a positive and significant effect on both financial performance (O = 0.196; p-value 0.000) and firm value (O = 0.096; p-value 0.0099). Financial performance itself has a positive and significant effect on firm value (O = 0.349; p-value 0.000). Financial performance is further shown to fully mediate the effect of real earnings management on firm value and to partially mediate the effect of corporate governance on firm value, but not to mediate the effect of accrual earnings management on firm value.
Co-Authors Eri Prabowo Fadjar, Achmad Ikram, Syafrizal Lestari Barus, Irene Sukma Marjuki, Muhamad Mirna Dianita Nurjanah Nurshanti, Riska Baini Putri, Intan Femizah RACHMAT HIDAYAT Rachmawati, Intan Ramdhan, Rizky Mochammad Rima Rachmawati Simanjorang, Mega Sukaesih, Evi