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All Journal Jurnal Akuntansi & Auditing Indonesia Journal of Economics, Business, & Accountancy Ventura Indonesian Journal of Business and Entrepreneurship (IJBE) Akuisisi : Jurnal Akuntansi Jurnal ASET (Akuntansi Riset) Indonesian Journal of Information System Jurnal Sisfokom (Sistem Informasi dan Komputer) International Journal of Supply Chain Management Jurnal Pendidikan Akuntansi dan Keuangan Jurnal Akuntansi dan Bisnis Jurnal Ilmiah Ekonomi Global Masa Kini Journal of Accounting Auditing and Business Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Bina Ekonomi: Majalah Ilmiah Fakultas Ekonomi Universitas Katolik Parahyangan Healthy Journal JRABA Studi Akuntansi, Keuangan, dan Manajemen Jurnal Riset sosial humaniora, dan Pendidikan (Soshumdik) e-Jurnal Apresiasi Ekonomi IIJSE Jurnal Akuntansi
Hamzah Ritchi
Universitas Padjadjaran
Religion Arts Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Medicine & Pharmacology Nursing Public Health Social Sciences Transportation

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A A STUDY ON INFORMATION SYSTEMS SUCCESS: EXAMINING USER SATISFACTION OF ACCOUNTING INFORMATION SYSTEM : (A Study on whole City/Regency Governments of West Java Province) Hamzah Ritchi; Noer Fitri Evayanti; Prima Yusi Sari
Bina Ekonomi Vol. 24 No. 2 (2020): Bina Ekonomi: Majalah Ilmiah Fakultas Ekonomi Universitas Katolik Parahyangan
Publisher : Center for Economic Studies Universitas Katolik Parahyangan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (320.066 KB) | DOI: 10.26593/be.v24i2.5084.1-14

Abstract

The purpose of this study is to empirically examine the quality of information systems, information, and service influence on user satisfaction on accounting information systems. The study model used to examine the accounting information systems succession was the model modified from DeLone & McLean (2003) and the research developed by Gable, Sedera, & T (2008) The data was collected through questionnaires given to 84 respondents who were users of the accounting information system software (SIMDA/SIPKD) that worked as an analyst in city/regency governments all over West Java Province. The data was analyzed using a multiple regression analysis through the SPSS program. The results show that the variables' quality has a partially positive and significant influence on accounting information systems' user satisfaction. It implies that an increase in the quality of information systems, information, and services implemented will increase user satisfaction. The test results also reveal that the variables' quality positively and significantly affected the users' satisfaction with the accounting information system in city/regency governments throughout West Java Province.
Material Flow Cost Accounting Approach for Sustainable Supply Chain Management System Rochman Marota; Hamzah Ritchi; Uswatun Khasanah; Rizky Fisa Abadi
International Journal of Supply Chain Management Vol 6, No 2 (2017): International Journal of Supply Chain Management (IJSCM)
Publisher : International Journal of Supply Chain Management

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (13.161 KB)

Abstract

The purpose of this paper is to examine whether material flow cost accounting (MFCA) can help generate innovation in supply chain management while playing its essential role. Full descriptive studies for reducing material losses through as described in this paper was employed to inspect whether MFCA approach would achieve reduction in material losses among multiple suppliers through efforts by the buyer. Both MFCA and supply chain management are strategic competitive tools for companies that solve logistical problems as a strategy to win the global competition. There is collaboration between MFCA approach and supply chain management as an integrated system. The constraints of combining supply chain management system with MFCA approach are technological developments and capabilities, environmental issues, global business competition, and the different point of view related to choice for responsive or efficient in business strategy. KeywordsMFCA, supply chain management, strategic competitive tools, integrated system, business strategy
FAKTOR-FAKTOR YANG MEMPENGARUHI AKUNTABILITAS KEUANGAN PEMERINTAH DAERAH (Survey atas Kompetensi Aparatur, Kualitas Software SIA Penerapan SPI dan Penerapan SAP pada Pemerintah Daerah Kota dan Kabupaten di Provinsi Jawa Barat) Eko Setyanto; Hamzah Ritchi
AKURAT | Jurnal Ilmiah Akuntansi FE UNIBBA Vol. 9 No. 1 (2018): AKURAT Edisi Januari-April 2018 | Jurnal Ilmiah Akuntansi FE UNIBBA
Publisher : Fakultas Ekonomi UNIBBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (476.924 KB)

Abstract

In improving the financial accountability of Local Government in West Java, in particular has made various efforts such as improving the competence of the apparatus, the quality of accounting information system software, the implementation of internal control system and the implementation of government accounting standards. This study aims to determine the factors that affect the financial accountability of local governments. This research was conducted by using quantitative method. Data were obtained by using questionnaires distributed to 27 Local Government in West Java Province and from LHP BPK RI 2015 and official website of Regional Government. Analysis of this research using multiple linear regression with the help of SPSS IBM Statistics 21 Software, to know the influence of competence of the apparatus, quality of SIA software and SPI application to financial accountability either simultant or partially. The results showed that the factor (competence of apparatus, Quality of Software Accounting Information System, Application of Internal Control) influence to the financial accountability was partially positive and significant, and the relationship of all the independent variables simultaneously with financial accountability are included in the criteria of a very strong relationship.
ANALISIS PENERAPAN MFCA (MATERIAL FLOW COST ACCOUNTING) PADA INDUSTRI MANUFAKTUR (Studi Kasus Pada PT. Unipres Indonesia) Rizal Alfian; Hamzah Ritchi; Dede Abdul Hasyir
Jurnal Apresiasi Ekonomi Vol 8, No 1 (2020)
Publisher : Institut Teknologi dan Ilmu Sosial Khatulistiwa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (661.092 KB) | DOI: 10.31846/jae.v8i1.274

Abstract

Abstrak. Penelitian ini menganalisis tentang penerapan material flow cost accounting (MFCA) pada industri manufaktur dengan unit analisis PT. Unipres Indonesia. Penelitian ini bertujuan untuk mengetahui sejauh mana penerapan material flow cost accounting pada industri manufaktur yang dititikberatkan pada PT. Unipres Indonesia. Penerapan MFCA ditinjau berdasarkan framework (Pasal 5, ISO 14051:2011) yang terdiri dari pusat kuantitas (quantity center), keseimbangan material (material balance), alokasi biaya (cost allocation) dan model aliran material (material flow model). Penelitian ini merupakan penelitian kualitatif dengan pendekatan studi kasus. Sumber data yang digunakan berupa wawancara dan dokumentasi. Analisis data yang digunakan adalah analisis data menurut Miles dan Huberman dengan triangulasi sumber dan member checking sebagai uji validitas dan reliabilitas data. Hasil penelitin dapat disimpulkan bahwa  penerapan MFCA di PT. Unipres Indonesia sudah dilakukan secara optimal berdasarkan empat aspek yang diukur quantity center, material balance, cost allocation dan material flow model. Hasil penerapan MFCA menunjukkan bahwa perusahaan memiliki biaya kerugian material dari biaya energi, biaya sistem dan biaya material sebesar Rp Rp. 650.325 untuk setiap produk suku cadang yang diproduksi
Interaksi Big Data, Kualitas Data, dan Kinerja Keputusan: Studi Kasus BPJS Kesehatan Fauzi Purwa Nugraha; Hamzah Ritchi; Zaldy Adrianto
Jurnal Pendidikan Akuntansi & Keuangan Vol 11, No 2 (2023): JPAK : Jurnal Pendidikan Akuntansi dan Keuangan
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jpak.v11i2.60659

Abstract

This research was conducted to prove that data quality and big data analytics capability have an influence on decision-making performance, and then have an impact on business process performance. This research is descriptive and verificative in nature, using a survey method. For the purpose of data analysis, the pattern of relationships between variables is measured using the PLS-SEM approach. Evaluation of structural model measurements is carried out by testing the path coefficient, t-statistics, and R-squared value. The collected data was obtained through the distribution of questionnaires, with information technology staff respondents at the BPJS Kesehatan Pusat. The results of the study show that: (1) Data quality has not significant effect on decision-making performance, (2) Big Data Analytics Capability has a positive effect on decision-making performance, (3) Decision-making performance has a positive effect on business process performance.
Driving Factors of Cloud Accounting Implementation in Small and Medium Enterprises (SMEs): Evidence from Indonesia Hamzah Ritchi; Yahya, Bernardo; Roshi Dwiokta; Sugianto, Larasati P.M.
Indonesian Journal of Information Systems Vol. 6 No. 2 (2024): February 2024
Publisher : Program Studi Sistem Informasi Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/ijis.v6i2.6827

Abstract

This paper attempts to identify key factors that affect Small and Medium Enterprises (SMEs) decision in implementing cloud accounting system on their business, in particular Indonesia’s Bandung region. Bandung greater area has long been recognized as among the amiable region for SME development in the economy. This research qualitatively analyzed primary data obtained through a series of in-depth interviews with SMEs key personnel regarding the opportunity of cloud-based accounting. The informants were eight key SMEs personnel selected for their relevant knowledge and experience in accounting and associated technology use. An expert-based validation was then conducted on factors that were successfully identified at coding stage. The findings indicate that there are seven decisive factors which influence SMEs decision including security, usability, human resource, time, communication, cost, and functionality. This research offers an insight regarding the implementation of cloud accounting in SMEs by filling the identified gap to the body of literature in cloud accounting and SMEs in particular developing economy.
Effect of Usefulness Dimensions on Agricultural Markets Budiastuti, Evrina; Ritchi, Hamzah; Deliana, Yosini
Jurnal Sisfokom (Sistem Informasi dan Komputer) Vol 12, No 2 (2023): JULI
Publisher : ISB Atma Luhur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32736/sisfokom.v12i2.1678

Abstract

With the largest population in Indonesia, Bogor Regency in West Java Province has agricultural potential. One of the prospective regions in Region V with agricultural populations that grow both fresh and processed agricultural products, from rural to urban. Problems in the promotion of agricultural products were discovered by the Government of Bogor Regency through the Agricultural Extension Center of Region V. To solve these issues, a platform called Kiosagri.com in the form of a marketplace has been introduced. It is required to quantify usability, which is influenced by the usability dimension, for this market to be useful. As a result, the purpose of this study is to examine the usability factors that influence the usability of the farmers that utilize the Kiosagri.com agricultural marketplace. This reserach employs a cross-sectional survey design and a quantitative methodology. Farmers who have been introduced to Kiosagri.com were the only respondents in the census. 32 respondents' data were analyzed using multiple linear regression tests and descriptive statistics. The findings demonstrated a substantial relationship between usability and the usability factors of learnability, efficiency, memorability, error, and satisfaction. Only efficiency, which has a substantial impact on usability, is the dimension that dominates this relationship.
THE JOURNEY AND PERFORMANCE OF E-TAX INVOICING IN INDONESIA: A SYSTEMATIC LITERATUR REVIEW Latifa, Fatania; Ritchi, Hamzah; Tanzil, Nanny Dewi
Jurnal Riset Akuntansi Dan Bisnis Airlangga Vol 8 No 1 (2023): Jurnal Riset Akuntansi dan Bisnis Airlangga
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/jraba.v8i1.42077

Abstract

This study aims to analyze the development of research results in relation to the implementation, issues, and problems of performance of e-tax invoicing in Indonesia; to determine benefits of e-tax invoicing implementation for improving compliance; how do users perceive the implementation e-tax invoicing; and what is the impact of the performance of e-tax invoicing in increasing state revenue. This study uses a Systematic Literature Review method that systematically identify and review journal articles to answer the research questions. The PRISMA protocol was established by selecting articles obtained from the Google Scholar database, identifying them based on the year of the article from 2014 to 2022, screening by applying quality assessment and criteria of limitations, and reviewing the eligibility of articles resulting in the remaining 28 articles from accredited journal. The results indicate that: (i) on the subject research of the development of e-tax invoicing in Indonesia discussed the implementation of e-tax invoicing, and analyzed the issues and problems arising from changes in e-tax invoicing from one period to another; (ii) e-tax invoicing plays a role in increasing taxpayer compliance in administration of Value Added Tax reporting; (iii) the perceptions of e-tax invoice users about the usability and convenience of e-tax invoicing, have affected the use of etax invoicing, and the quality of the system affects user satisfaction; (iv) e-tax invoicing ultimately lead to an increase in state revenue. This study is expected to enrich the literature related to e-tax invoicing in Indonesia so that other researchers can develop another topic on e-tax invoicing. Practically, this study also can be used by the government to develop policies and revise regulations related to tax collection, especially Value Added Tax. It can also provide consideration to tax payer in deciding to use e-tax invoicing from Directorate General of Taxation or host-to-host etax invoicing.
The Influence of Management Domain on Financial Business Processes in Official Regional Apparatus Organization of Banten Province Ismail, Ahmad Hafiz; Hamzah Ritchi; Zaldy Adrianto
Studi Akuntansi, Keuangan, dan Manajemen Vol. 4 No. 2 (2025): Januari
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/sakman.v4i2.3886

Abstract

Purpose: This study examines the effects of the risk management of electronic based government systems, data management, IT asset management on the quality of financial business processes in the regional apparatus organization of the Province of Banten Methodology:  The research uses quantitative research method.  This study used a questionnaire to collect data and supplemented by interviews with division SPBE in Diskominfo. The data analyzed using Structural Equation Modeling Partial Least Square with help of software Smart PLS version 4.1.0.9. Results/findings: Risk management of electronic based government systems, data management, IT asset management positively affect financial business processes. Conclusions: SPBE risk management, data management and ICT asset management has a positive and significant effect on the quality of financial business processes. Limitations: Recommendations for future research are to add variables in the management domain or other domains. Contribution: This research advances our knowledge and comprehension of e-government in Indonesia, especially in local government.
Relationship of Training, Competency, Adoption of Big Data Analytics With Audit Quality Survey at BPK RI Vina Octaviana; Hamzah Ritchi; Zaldy Adrianto
Jurnal Riset Sosial Humaniora dan Pendidikan Vol. 4 No. 1 (2025): Maret : Jurnal Riset sosial humaniora, dan Pendidikan (Soshumdik)
Publisher : LPPM Universitas 17 Agustus 1945 Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56444/soshumdik.v4i1.2585

Abstract

This research was conducted based on the phenomenon of BPK audit quality still needs to be improved when facing a lot of data with large capacity, variety, and high frequency in audit practice. One of the technological advances in facing these challenges is the emergence of big data analytics (BDA). The purpose of this study is to determine the effect of training, competence, and adoption of big data analytics on BPK audit quality. This research method is a quantitative method with a survey approach at the BPK RI office. This study uses primary data obtained through filling out an online questionnaire by 184 respondents who were sampled in the study. The data analysis method of this research is descriptive statistics and path analysis using the IBM SPSS Statistics 26 program. The results showed that training, competence, and adoption of big data analytics had a positive and significant effect on audit quality both partially and simultaneously.  
Co-Authors Ade Laide Debora Adhi Alfian Adjeng Kartika Rizkiana Arie - Pratama Armin, Magfirah Di’iznania Buana Handoko, Rangga Restu Budiastuti, Evrina Dede Abdul Hasyir Dini Rosdini Eko Setyanto Endah Sundaning Kinanti Erika Handayani Fauzi Purwa Nugraha Hidayat, Deni Ilya Avianti, Ilya Iqbal Lhutfi Iqbal Lhutfi Irawadi, Cahya Ismail, Ahmad Hafiz Ismail, Muhammad Ilham Ivan Yudianto Kharisma Setiono Larasati Sugianto Latifa, Fatania Legi - Mugiarty Nanny Dewi Tanzil Noer Fitri Evayanti Prima Yusi Sari Rizal Alfian Rizky Fisa Abadi Rochman Marota Roshi Dwiokta Sofik Handoyo Sugianto, Larasati P.M. Syaifudin, Mohamad uswatun khasanah Vecco Suryahadi Saputro Vina Octaviana Yahya, Bernardo Yosini Deliana Zaldy Adrianto