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All Journal Jurnal Akuntansi & Auditing Indonesia Journal of Economics, Business, & Accountancy Ventura Indonesian Journal of Business and Entrepreneurship (IJBE) Scientific Journal of Informatics Akuisisi : Jurnal Akuntansi Jurnal ASET (Akuntansi Riset) Jurnal Riset Akuntansi dan Keuangan 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 Jurnal Riset Akuntansi Kontemporer The Indonesian Journal of Accounting Research Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Ilmiah Wahana Pendidikan 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
Department Of Accounting, Faculty Of Economics And Business, 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 Other

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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.
Hubungan Big Data Analytics Terhadap Kualitas Audit: Penerapan pada Instansi Pemerintah Norman Syah Putra; Hamzah Ritchi; Adhi Alfian
Jurnal Riset Akuntansi dan Keuangan Vol 11, No 1 (2023): Jurnal Riset Akuntansi dan Keuangan. April 2023 [DOAJ dan SINTA Indexed]
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v11i1.55139

Abstract

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.
DOES COVID-19 PANDEMIC INCREASE THE USE OF CASHLESS BANKING DIGITAL SERVICES? THE CASE OF INDONESIA Dyah Anggraeni; Ersa Wahyuni; Hamzah Ritchi
JRAK Vol 15 No 1 (2023): April Edition
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrak.v15i1.6248

Abstract

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.
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.
A Study of Efficacy of Information Systems and Performance Accountability in Governmental Agency Ritchi, Hamzah; Irawan, Andi; Adrianto, Zaldy; Aprilianisa, Wina
The Indonesian Journal of Accounting Research Vol 26, No 3 (2023): IJAR September 2023
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.680

Abstract

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. 
Co-Authors Ade Laide Debora Adhi Alfian Adhi Alfian Adjeng Kartika Rizkiana Adrianto, Zaldy Afrita, Aurelia Viana Aprilianisa, Wina Arie - Pratama Armin, Magfirah Di’iznania Avianti, Ilya Buana Handoko, Rangga Restu Budiastuti, Evrina Dede Abdul Hasyir Dini Rosdini Dyah Anggraeni Eko Setyanto Endah Sundaning Kinanti Erika Handayani Ersa Wahyuni Fauzi Purwa Nugraha Hidayat, Deni Iqbal Lhutfi Iqbal Lhutfi Irawadi, Cahya Irawan, Andi Ismail, Ahmad Hafiz Ivan Yudianto Kharisma Setiono Larasati Sugianto Latifa, Fatania Legi - Mugiarty Muhammad Ilham Ismail Nanny Dewi Tanzil Noer Fitri Evayanti Norman Syah Putra 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 Zaldy Adrianto