Articles
<![CDATA[The Accountant Satisfaction in Using ERP Systems ]]>
<![CDATA[Weli Weli]]>
<![CDATA[ CommIT (Communication and Information Technology) Journal Vol. 12 No. 1 (2018): CommIT Journal ]]>
Publisher : <![CDATA[Bina Nusantara University ]]>
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DOI: 10.21512/commit.v12i1.4242
<![CDATA[Although studies of the benefits of Enterprise Resource Planning (ERP) have been done before, the analysis of accountant satisfaction models in using ERP systems has not been explored specifically from the perceptions of accounting benefits, operational benefits, individual productivity, and managerial benefits. There has been significant growth in the use of ERP systems in Indonesia. Therefore, this study proposes a model of the accountant satisfaction in using the ERP systems. The population of this study is the accountants working in Jakarta. The data are collected from ERP users in several companies in Jakarta by using a questionnaire with snowball sampling method. As much as 282 respondents return the questionnaire. The analysis of the proposed model is done by Partial Least Square (PLS). The results of the analysis provide support to the proposed model that accounting benefits, operational benefits, individual productivity, and managerial benefits are indicators that measure user satisfaction of ERP systems. The expected theoretical contribution of the results of this study is to provide insight into the system user satisfaction model, apart from the practical contribution for ERP provider companies for paying attention to the factors affecting ERP user satisfaction.]]>
<![CDATA[Information Technology Governance Disclosure in Annual Report of Indonesia Financial Institutions ]]>
<![CDATA[Weli Weli]]>
<![CDATA[ CommIT (Communication and Information Technology) Journal Vol. 14 No. 2 (2020): CommIT Journal ]]>
Publisher : <![CDATA[Bina Nusantara University ]]>
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DOI: 10.21512/commit.v14i2.6626
<![CDATA[The research aims to analyze the level of information technology (IT) governance disclosure in the annual report of financial companies and influencing factors in the exposure of IT governance. It distinguishes financial companies into two groups, namely banking and non-banking financial sectors. The data collection method used is the content analysis of the 2017 annual report from the companies. The results of 76 financial companies show that the level of IT governance disclosure by financial companies in Indonesia is higher than in previous studies in southern Africa and Belgium. Data analysis also shows that the determinants of IT governance disclosure are different in the two groups of companies. The determinant of IT governance disclosure for the banking industry is profitability, while the nonbanking financial sector is the company size.]]>
<![CDATA[The Balanced Scorecard Approach to Assess the Influence of ERPS and SCM Usage with Strategic Alignment as a Moderator ]]>
<![CDATA[Weli Weli]]>
<![CDATA[ Binus Business Review Vol. 9 No. 3 (2018): Binus Business Review ]]>
Publisher : <![CDATA[Bina Nusantara University ]]>
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DOI: 10.21512/bbr.v9i3.4612
<![CDATA[The purpose of this research was to examine whether the Enterprise Resource Planning System (ERPS) usage by Indonesian companies affected the firm performance based on the balanced scorecard approach directly or moderated by strategic alignment. This research also assessed the performance between companies that applied ERPS with Supply Chain Management (SCM) and the companies applying ERPS without SCM. Data collection was conducted from October 2010 to April 2011 using questionnaires sent to respondents by e-mail and directly to the company. The sampling method used was convenience sampling by visiting companies in the survey. The final number of samples were 63 companies. Data analysis was conducted by using Structural Equation Model (SEM). The results show that ERPS usage directly affects firm performance as measured by the balanced scorecard that includes financial perspective, customer perspective, internal process perspective, and learning and growth perspectives. Moreover, the strategic alignment has been proven as a moderating variable in the relationship between ERPS usage and the firm performance. Finally, the modules addition such as SCM significantly affects the firm performance.]]>
<![CDATA[Optimizing the Use of Microsoft Excel for Employees' Administrative Tasks at Le Premier Hotel Kota Deltamas, Cikarang ]]>
<![CDATA[Weli Weli]]>;
<![CDATA[Rilo Pambudi]]>;
<![CDATA[Esther Meilia]]>;
<![CDATA[Daniel Joshua]]>
<![CDATA[ MITRA: Jurnal Pemberdayaan Masyarakat Vol 5 No 1 (2021): MITRA: Jurnal Pemberdayaan Masyarakat ]]>
Publisher : <![CDATA[Institute for Research and Community Services ]]>
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DOI: 10.25170/mitra.v5i1.1347
<![CDATA[This community service activity was motivated by the needs of the employees at Le Premier Hotel, Kota Deltamas, Cikarang. They are mostly unfamiliar with Microsoft Excel and do not use it for data processing and completing their daily tasks. Microsoft Excel is an automated data processing application that can be used for various administrative purposes, from simple to complex ones. Forty employees of Le Premier Hotel participated in this program. Preliminary analysis results show that only a few employees can use Microsoft Excel while the ability to use this application is needed as the work volumes and the timeline for finishing the increase of the work. This activity aims to train the employees at Le Premier Hotel Kota Deltamas, Cikarang on how to use Microsoft Excel in completing their daily tasks. With this, it is hoped that they could complete their work more quickly and more accurately which will improve their work performance and skill. The method adopted in implementing this community service program is tutoring and hands-on training of Microsoft Excel using a computer or a laptop. The results are positive, i.e. adding knowledge and skills of how to use some basic operations for report preparation needs. The activities ran smoothly as scheduled. In addition, the activity was easily and comfortably held because all the participants had a laptop provided by the Le Premier Hotel Kota Deltamas, Cikarang. The participants claimed that this community service program has benefited them, and expected to get more advanced training to improve their capabilities in using Microsoft Excel and to facilitate them in completing their tasks.]]>
<![CDATA[E-learning Acceptance Model in a Pandemic Period with an Expansion to the Quality of Work Life and Information Technology Self-Efficacy Aspects ]]>
<![CDATA[Weli Weli]]>;
<![CDATA[Julianti Sjarief]]>
<![CDATA[ CommIT (Communication and Information Technology) Journal Vol. 16 No. 2 (2022): CommIT Journal ]]>
Publisher : <![CDATA[Bina Nusantara University ]]>
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DOI: 10.21512/commit.v16i2.8145
<![CDATA[The research is inspired by the COVID-19 pandemic which affects face-to-face learning and leads to the e-learning system. However, educational institutions and related parties are not prepared for this sudden change. So, it is interesting to research the students’ intentions related to learning during the pandemic in the framework of the Technology Acceptance Model (TAM). Specifically, the research aims to analyze the acceptance and satisfaction model of e-learning users amid the pandemic. The proposed model that predicts student intentions and satisfaction with e-learning is an expanded TAM with factors such as quality of work life and information technology self-efficacy. The research provides empirical evidence related to the quality of work balance and the ability to use information technology related to e-learning access, in addition to other factors in the TAM. The data are collected by distributing online questionnaires with a snowball sampling model. The sample includes students who voluntarily fill out the questionnaire from various Indonesian universities. Then, the structural equation model processes the data using a Partial Least Square (PLS) approach and analyzes it through the SmartPLS3 program. The results show that the variables of quality of work life and information technology self-efficacy, such as computers, the Internet, and communication, can explain the acceptance of elearning models, especially during a pandemic. As an implication of the results, the teachers should focus on elearning designs that facilitate access to learning material and student-teacher interactions to attract intentions and increase students’ satisfaction in using e-learning.]]>
<![CDATA[The initial accountant competency of final year accounting students ]]>
<![CDATA[Weli Weli]]>;
<![CDATA[Almatius Setya Marsudi]]>
<![CDATA[ International Journal of Evaluation and Research in Education (IJERE) Vol 11, No 3: September 2022 ]]>
Publisher : <![CDATA[Institute of Advanced Engineering and Science ]]>
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DOI: 10.11591/ijere.v11i3.22575
<![CDATA[The development of information technology towards the 4th industrial revolution era brought changes to business processes in various industries, which will eventually have an impact on jobs in the accounting field. Accountants must be adaptable and competent to work as accounting professionals. Therefore, this study aimed to analyze the perceptions of final-year accounting students regarding knowledge competence, soft skills, information technology capabilities, and perceptions of readiness to enter the workforce. It also analyzed whether these competencies affect students' readiness to enter the workforce. In this study, the soft skills competencies are dimensions of intellectual, personal, organizational, internal, and communication competencies, and ethics in accounting. The data was collected using a questionnaire based Google Form given to several universities in Indonesia that were willing to distribute the forms to their accounting students. A descriptive method was used for data and confirmatory factor analysis and data processing was performed with the help of statistical package for the social sciences (SPSS) and partial least squares (SmartPLS) programs. The results showed that soft skills competencies had a higher score compared to accounting and information technology competencies. Furthermore, there was a significant influence between competence and work readiness of accounting students. This study provides information in the preparation of the accounting curriculum to consider various competencies following industry needs.]]>
<![CDATA[TINJAUAN TEORITIS TENTANG MIGRASI PENDEKATAN RELASIONAL DATABASE KE PENDEKATAN OBJEK SISTEM INFORMASI AKUNTANSI ]]>
<![CDATA[Weli ,]]>
<![CDATA[ Media Riset Akuntansi, Auditing & Informasi Vol. 5 No. 2 (2005): Agustus ]]>
Publisher : <![CDATA[LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI ]]>
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DOI: 10.25105/mraai.v5i2.2794
<![CDATA[The object-oriented approach in system design and development is gaining popularity. Some literature in information system demonstrate that object-oriented approach is viewed as superior to conventional system development such as relational database approach. There were many advantages of object-oriented approach such as easier modeling, more efficient model reuse and more convenient maintenance. In this paper we introduce you to object-oriented design to Accounting Information Systems by migrate the relational approach to object-oriented approach based on entity relationship diagram for revenue cycle.]]>
<![CDATA[Pengaruh Pengungkapan Sistem Pengendalian Internal terhadap Nilai Perusahaan dengan Agency Cost Sebagai Mediator ]]>
<![CDATA[Miranda Ariani]]>;
<![CDATA[Weli Weli]]>
<![CDATA[ JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol 5, No 2 (2022): JABI (Jurnal Akuntansi Berkelanjutan Indonesia) ]]>
Publisher : <![CDATA[Universitas Pamulang ]]>
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DOI: 10.32493/JABI.v5i2.y2022.p149-164
<![CDATA[This study aims to analyze the effect of internal control disclosure on firm value and Agency Cost as a mediator. The measurement of the internal control disclosure variable follows the standard guidelines for the internal control system of commercial banks issued by the Financial Services Authority (Number 35/SEOJK.03/2017) and Bank Indonesia (Lamp. SE No. 5/22/DPNP dated September 29, 2003) which consists of of 15 criteria. Firm value is measured by Tobin's Q while agency cost is measured by management ownership. The data analysis method is descriptive statistical analysis and hypothesis testing using path analysis with PROCESS, on SPSS Version 25. The population of this study is all banking companies listed on the Indonesia Stock Exchange in 2016-2019. Based on the research criteria that have been determined, there are 18 banking companies with 59 sample data. The results of hypothesis testing indicate that the internal control disclosure variables and agency costs have an effect on firm value. However, the research results do not provide empirical support for the mediating effect of agency costs. The practical implication of this research is that banking companies can maintain good internal control system disclosure practices in order to maintain a response from the market. Transparency of information is needed by the market so that it contributes to increasing the value of the company.]]>
<![CDATA[FRAUD PENTAGON AND POTENTIAL BANKRUPTCY AT PROPERTY & REAL ESTATE COMPANY ]]>
<![CDATA[Justin Axel Irawan]]>;
<![CDATA[Weli Weli]]>
<![CDATA[ AJAR Vol 5 No 02 (2022): Atma Jaya Accounting Research (AJAR) ]]>
Publisher : <![CDATA[Magister Akuntansi, Universitas Atma Jaya Makassar ]]>
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DOI: 10.35129/ajar.v5i02.341
<![CDATA[The purpose of this study is to analyze the effect of indicators on pentagon fraud on potential bankruptcy in property & real estate companies for the 2018 - 2020 reporting year. Pentagon fraud consists of indicators of pressure, rationalization, capability, arrogance, and opportunity while potential bankruptcy uses the Zmijewski model. Data was collected using content analysis methods from financial reports and annual reports obtained from the official website of the Indonesia Stock Exchange (IDX) and the company's official website. The method of data analysis was carried out using regression analysis with the help of SPSS software. The results of the analysis of 129 company report data show that only one indicator of the fraud pentagon has an effect on the potential for bankruptcy, namely pressure. There is no empirical support for other indicators, namely Rationalization, Capability, Arrogance and Opportunity for potential bankruptcy. This study provides a theoretical contribution to the study of the fraud pentagon and the potential for bankruptcy. A better understanding of indicators of fraud enables companies to prevent potential bankruptcy.]]>
<![CDATA[Pengaruh Pengungkapan Pengendalian Internal Terhadap Kinerja Perusahaan Dengan Biaya Ekuitas dan Independensi Dewan Komisaris Sebagai Variabel Moderasi ]]>
<![CDATA[Davin Angkawijaya]]>;
<![CDATA[Catalia Luciana]]>;
<![CDATA[Weli Weli]]>;
<![CDATA[Michael Valentine Chandra]]>
<![CDATA[ Jurnal Akuntansi Bisnis Vol 20, No 2: September 2022 ]]>
Publisher : <![CDATA[Universitas Katolik Soegijapranata Semarang ]]>
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DOI: 10.24167/jab.v20i2.4942
<![CDATA[Penelitian ini dilakukan untuk menganalisis pengaruh pengungkapan pengendalian internal terhadap kinerja perusahaan dengan biaya ekuitas dan independensi dewan komisaris sebagai variabel moderasi. Biaya ekuitas dan proporsi dewan komisaris independen berkaitan erat dengan pengungkapan informasi pengendalian internal dalam mengurangi asimetri informasi sehingga diduga akan memoderasi hubungan pengungkapan informasi pengendalian internal dengan kinerja perusahaan. Sampel diambil dari sektor transportasi dan logistik yang terdaftar di Bursa Efek Indonesia pada tahun 2018-2021. Berdasarkan kriteria-kriteria penelitian yang telah ditetapkan, didapatkan sebanyak 40 observasi berhasil dikumpulkan. Berdasarkan hasil pengujian hipotesis, ditemukan hasil bahwa variabel pengungkapan pengendalian internal berpengaruh terhadap kinerja perusahaan dan variabel biaya ekuitas memperkuat hubungan tersebut. Selain itu, variabel proporsi komisaris independen tidak memoderasi dalam hubungan pengungkapan pengendalian internal terhadap kinerja perusahaan. Maka dari itu, hasil penelitian menunjukkan bahwa proporsi komisaris independen tidak berperan sebagai variabel moderasi antara hubungan pengungkapan pengendalian internal dan kinerja perusahaan]]>
