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<![CDATA[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) ]]>
<![CDATA[Eko Setyanto]]>;
<![CDATA[Hamzah Ritchi]]>
<![CDATA[ AKURAT | Jurnal Ilmiah Akuntansi FE UNIBBA Vol. 9 No. 1 (2018): AKURAT Edisi Januari-April 2018 | Jurnal Ilmiah Akuntansi FE UNIBBA ]]>
Publisher : <![CDATA[Fakultas Ekonomi UNIBBA ]]>
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<![CDATA[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.]]>
<![CDATA[Hubungan Big Data Analytics Terhadap Kualitas Audit: Penerapan pada Instansi Pemerintah ]]>
<![CDATA[Norman Syah Putra]]>;
<![CDATA[Hamzah Ritchi]]>;
<![CDATA[Adhi Alfian]]>
<![CDATA[ Jurnal Riset Akuntansi dan Keuangan Vol 11, No 1 (2023): Jurnal Riset Akuntansi dan Keuangan. April 2023 [DOAJ dan SINTA Indexed] ]]>
Publisher : <![CDATA[Program Studi Akuntansi FPEB UPI ]]>
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DOI: 10.17509/jrak.v11i1.55139
<![CDATA[Abstract. This research is based on the phenomenon that the quality of audits in BPK still needs to be improved, especially in the face of the VUCA era (volatility, uncertainty, complexity, and ambiguity) where data and information develop massively and intensively. The use of technology in audits is important because auditees have also used more sophisticated information systems. This study aims to determine the relationship between the use of Big Data Analytics and the quality of audits in government agencies. The research method used is a quantitative method with a survey at the BPK-RI. This study used primary data with research instruments in the form of questionnaires. This research was conducted at the Auditor at the Head Office with a total sample of 170 respondents. The types of analysis in this study are statistical descriptive analysis and verifiable analysis using Moderation Regression analysis. The statistical analysis tool used is SPSS Version 25.The results of the study empirically prove that the use of Big Data Analytics has a positive and significant effect on Audit Quality, meaning that the higher the use of Big Data Analytics, the quality of audits will increase.Keywords. Use of IT; Big Data Analytics; Government Agency; Audit Quality.Abstrak. Penelitian ini berdasarkan fenomena bahwa kualitas audit BPK masih perlu ditingkatkan khususnya menghadapi era VUCA (volatility, uncertainty, complexity, and ambiguity) dimana data dan informasi berkembang secara masif dan intensif. Penggunaan teknologi dalam audit penting karena auditee juga telah menggunakan sistem informasi yang lebih canggih. Penelitian ini bertujuan untuk mengetahui hubungan pemanfaatan Big Data Analytics terhadap kualitas audit pada instansi pemerintah.Metode penelitian yang digunakan adalah metode kuantitatif dengan survey pada BPK-RI. Penelitian ini menggunakan data primer dengan instrument penelitian berupa kuesioner. Penelitian ini dilakukan pada Pemeriksa pada Kantor Pusat dengan jumlah sampel sebanyak 170 responden. Jenis analisis pada penelitian ini adalah analisis deskriptif statistik dan analisis verifikatif dengan menggunakan analisis Regresi Moderasi. Alat bantu analisis statistik yang digunakan adalah SPSS Versi 25.Hasil penelitian secara empiris membuktikan bahwa Pemanfaatan Big Data Analytics berpengaruh positif dan signifikan terhadap Kualitas Audit, artinya semakin tinggi pemanfaatan Big Data Analytics maka kualitas audit akan semakin meningkat.Kata kunci: Penggunaan TI; Big Data Analytics; Instansi Pemerintah; Kualitas Audit.]]>
<![CDATA[DOES COVID-19 PANDEMIC INCREASE THE USE OF CASHLESS BANKING DIGITAL SERVICES? THE CASE OF INDONESIA ]]>
<![CDATA[Dyah Anggraeni]]>;
<![CDATA[Ersa Wahyuni]]>;
<![CDATA[Hamzah Ritchi]]>
<![CDATA[ JRAK Vol 15 No 1 (2023): April Edition ]]>
Publisher : <![CDATA[Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia ]]>
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DOI: 10.23969/jrak.v15i1.6248
<![CDATA[Restrictions in covid-19 pandemic have increased the need for digital services in all sectors including the banking industry. The purpose of this study is to analyze whether there has been a changes in Indonesian banks services before and during the covid-19 pandemic. This study uses a quantitative method and non-parametric Wilcoxon tests, using secondary data taken from 180 Annual Reports from 45 banks listed on the Indonesia Stock Exchange (IDX) for the 2018-2021 period as samples. The results shows that there has been significant change in cashless mobile banking transactions during the pandemic. This research adds new insights into the latest developments and evaluation topic for banking companies.]]>
<![CDATA[ANALISIS PENERAPAN MFCA (MATERIAL FLOW COST ACCOUNTING) PADA INDUSTRI MANUFAKTUR (Studi Kasus Pada PT. Unipres Indonesia) ]]>
<![CDATA[Rizal Alfian]]>;
<![CDATA[Hamzah Ritchi]]>;
<![CDATA[Dede Abdul Hasyir]]>
<![CDATA[ Jurnal Apresiasi Ekonomi Vol 8, No 1 (2020) ]]>
Publisher : <![CDATA[Institut Teknologi dan Ilmu Sosial Khatulistiwa ]]>
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DOI: 10.31846/jae.v8i1.274
<![CDATA[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]]>
<![CDATA[Interaksi Big Data, Kualitas Data, dan Kinerja Keputusan: Studi Kasus BPJS Kesehatan ]]>
<![CDATA[Fauzi Purwa Nugraha]]>;
<![CDATA[Hamzah Ritchi]]>;
<![CDATA[Zaldy Adrianto]]>
<![CDATA[ Jurnal Pendidikan Akuntansi & Keuangan Vol 11, No 2 (2023): JPAK : Jurnal Pendidikan Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[Universitas Pendidikan Indonesia ]]>
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DOI: 10.17509/jpak.v11i2.60659
<![CDATA[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.]]>
<![CDATA[Driving Factors of Cloud Accounting Implementation in Small and Medium Enterprises (SMEs): Evidence from Indonesia ]]>
<![CDATA[Hamzah Ritchi]]>;
<![CDATA[Yahya, Bernardo]]>;
<![CDATA[Roshi Dwiokta]]>;
<![CDATA[Sugianto, Larasati P.M.]]>
<![CDATA[ Indonesian Journal of Information Systems Vol. 6 No. 2 (2024): February 2024 ]]>
Publisher : <![CDATA[Program Studi Sistem Informasi Universitas Atma Jaya Yogyakarta ]]>
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DOI: 10.24002/ijis.v6i2.6827
<![CDATA[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.]]>
<![CDATA[Effect of Usefulness Dimensions on Agricultural Markets ]]>
<![CDATA[Budiastuti, Evrina]]>;
<![CDATA[Ritchi, Hamzah]]>;
<![CDATA[Deliana, Yosini]]>
<![CDATA[ Jurnal Sisfokom (Sistem Informasi dan Komputer) Vol 12, No 2 (2023): JULI ]]>
Publisher : <![CDATA[ISB Atma Luhur ]]>
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DOI: 10.32736/sisfokom.v12i2.1678
<![CDATA[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.]]>
<![CDATA[A Study of Efficacy of Information Systems and Performance Accountability in Governmental Agency ]]>
<![CDATA[Ritchi, Hamzah]]>;
<![CDATA[Irawan, Andi]]>;
<![CDATA[Adrianto, Zaldy]]>;
<![CDATA[Aprilianisa, Wina]]>
<![CDATA[ The Indonesian Journal of Accounting Research Vol 26, No 3 (2023): IJAR September 2023 ]]>
Publisher : <![CDATA[The Indonesian Journal of Accounting Research ]]>
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DOI: 10.33312/ijar.680
<![CDATA[This study aims at determining the efficacy of adopting the information system (IS) on performance accountability in the Indonesian government based on DeLone McLean's success model. Based on performance accountability reports being lodged by 77 ministries and institutions, 41 units responded. One hundred sixty-four respondents completed the questionnaire using purposive sampling, filling up two proportionate categories of independent and dependent variables. Path analysis was employed for the data analysis. The results confirm that quality elements as the exogenous factor, individually and together, significantly affect governmental performance accountability, satisfying the respected hypotheses. IS quality also shows a significant effect on information quality. ]]>
<![CDATA[THE JOURNEY AND PERFORMANCE OF E-TAX INVOICING IN INDONESIA: A SYSTEMATIC LITERATUR REVIEW ]]>
<![CDATA[Latifa, Fatania]]>;
<![CDATA[Ritchi, Hamzah]]>;
<![CDATA[Tanzil, Nanny Dewi]]>
<![CDATA[ Jurnal Riset Akuntansi Dan Bisnis Airlangga Vol 8 No 1 (2023): Jurnal Riset Akuntansi dan Bisnis Airlangga ]]>
Publisher : <![CDATA[Universitas Airlangga ]]>
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DOI: 10.20473/jraba.v8i1.42077
<![CDATA[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.]]>
<![CDATA[The Influence of Management Domain on Financial Business Processes in Official Regional Apparatus Organization of Banten Province ]]>
<![CDATA[Ismail, Ahmad Hafiz]]>;
<![CDATA[Hamzah Ritchi]]>;
<![CDATA[Zaldy Adrianto]]>
<![CDATA[ Studi Akuntansi, Keuangan, dan Manajemen Vol. 4 No. 2 (2025): Januari ]]>
Publisher : <![CDATA[Penerbit Goodwood ]]>
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DOI: 10.35912/sakman.v4i2.3886
<![CDATA[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.]]>
