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All Journal JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi Jurnal Kajian Akuntansi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Jurnal Riset Bisnis dan Manajemen Jurnal Riset Ekonomi dan Bisnis Mahasiswa : Brainy Research Trend in Technology and Management
Septiawan, Budi
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Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering

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The Penerapan E-Procurement Dan Pengendalian Internal Dalam Meningkatkan Efektivitas Pencegahan Fraud Pengadaan Barang Dan Jasa Septiawan, Budi; Ningsih, Dini Fitria
JRAK: Journal of Accounting Research and Computerized Accounting Vol 11 No 2 (2020): JRAK: Jurnal RIset Akuntansi dan Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/jrak.v11i2.2116

Abstract

Fraud is still a phenomenon in the activities of procurement of goods and services in various sectors, this study revealed how the implementation of e-procurement and adequate internal control will increase the effectiveness of fraud prevention of goods and services. The Bandung City Bhayangkara Hospital was the subject of this study. The sampling technique used is the saturation sample method which is part of non-probability. While the statistical analysis used in this study is the validity test, reliability test, multiple correlation analysis, multiple linear regression analysis, T test and F test. The results showed that the implementation of e-procurement on the effectiveness of fraud prevention procurement of goods and services is 32.8% . The influence of internal control on the effectiveness of fraud prevention procurement of goods and services is equal to 33%. Simultaneously shows that the magnitude of the effect of the implementation of e-procurement and internal control on the effectiveness of fraud prevention of goods and services procurement of 65.8%. Keywords : E-Procurement, Internal Control, Fraud Prevention of Goods and Services
The effect of tax planning and deferred tax expense on earnings management Herdiansyah, Endra; Septiawan, Budi; Ikhsan, Sugiyanto
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 1 (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 (664.643 KB) | DOI: 10.32670/fairvalue.v5i1.2259

Abstract

This study aimed to analyze the effect of Tax Planning and Deferred Tax Expense to Earnings Management. The independent variable is Tax Planning and Deferred Tax Expense and the dependent variable is the Earnings Management. Data were obtained from the financial statement of 6 manufacturing companies in food and beverages sub-sector listed on Indonesia Stock Exchange in the period 2014-2018. The study uses Multiple Linear Regression Test as the data analysis method. The results show that Tax Planning partially has not a significant positive effect to Earnings Management and Deferred Tax Expense partially have a significant positive effect to Earnings Management. Simultaneously, Tax Planning and Deferred Tax Expense had an effect to Earnings Management.
Factors Affecting the Quality of Cooperative Financial Statements Saputra, Tria Khoiron Nisa; Septiawan, Budi; Herdiansyah, Endra
Research Trend in Technology and Management Vol. 3 No. 1 (2025): Research Trend in Technology and Management (in progress)
Publisher : RTTM

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Many cooperatives remain unable to prepare financial statements in accordance with applicable accounting standards, raising concerns about the quality and reliability of their financial reporting. This study aims to analyze and examine the influence of key factors—namely human resource capacity, accounting knowledge, and the use of information technology—on the quality of financial statements quality. Employing a descriptive-verification method with a quantitative approach, the research was conducted on 48 respondents comprising cooperative administrators and financial officers. Data were collected through questionnaires and analyzed using the Structural Equation Modeling-Partial Least Squares (SEM-PLS) technique. The results reveal that both human resource capacity and accounting knowledge have a significant positive impact on the quality of financial statements quality. In contrast, the use of information technology was found to have no significant positive effect. These findings suggest that improving the competencies and accounting literacy of cooperative personnel plays a more crucial role than technological adoption alone in enhancing financial reporting quality. The study contributes to the understanding of internal factors that affect financial statement quality in cooperatives and offers insights for policymakers and cooperative stakeholders seeking to strengthen financial management practices.
PENGARUH PENGGUNAAN SISTEM POINT OF SALE (POS) TERHADAP KINERJA KEUANGAN DAN MANAJEMEN STOK PADA COFFE BAWA STUDIO Amelia Putri, Ristiyani; Aulia, Syahla Dhiyaul; Amalia, Maudy Indriyani; Sinaga, Juwita Noviyanti; Suhayat, Natasya Diyafaza; Andini, Selvina Novi; Septiawan, Budi
Brainy: Jurnal Riset Mahasiswa Vol 6 No 1 (2025): Jurnal Riset Ekonomi dan Bisnis Mahasiswa Edisi Juni 2025
Publisher : Fakultas Ekonomi dan Bisnis Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/brainy.v6i1.140

Abstract

Penelitian ini mengkaji dampak penggunaan sistem Point of Sale (POS) terhadap efisiensi kinerja keuangan dan manajemen stok pada UMKM, dengan studi kasus di Bawa Coffee Studio. Latar belakang penelitian berangkat dari tantangan UMKM dalam pencatatan transaksi dan pelaporan keuangan manual yang sering menimbulkan inefisiensi waktu, kesalahan pencatatan, serta keterbatasan pemantauan arus kas dan stok secara real-time. Metode penelitian menggunakan pendekatan kualitatif deskriptif melalui observasi lapangan dan wawancara terstruktur dengan pelaku UMKM yang telah mengimplementasikan Olsera POS. Data dianalisis menggunakan perangkat lunak Atlas.ti untuk meningkatkan keakuratan pengelompokan informasi dan mengurangi bias interpretasi. Hasil penelitian menunjukkan bahwa penerapan POS meningkatkan efisiensi pencatatan transaksi, mempercepat pembuatan laporan keuangan, serta memudahkan pemantauan stok secara real-time. Sistem ini juga meningkatkan akurasi, transparansi arus kas, dan mengurangi beban kerja manual sehingga staf dapat lebih fokus pada pelayanan pelanggan. Fitur seperti notifikasi stok minimum dan integrasi data penjualan mendukung perencanaan restock dan strategi bisnis. Namun, ditemukan pula kendala berupa ketergantungan pada koneksi internet dan potensi kesalahan input manual. Oleh karena itu, disarankan pengembang menyediakan fitur offline dan antarmuka ramah pengguna, sedangkan pelaku UMKM perlu melatih karyawan serta memastikan infrastruktur yang memadai. Secara keseluruhan, penggunaan POS terbukti signifikan dalam meningkatkan efektivitas operasional dan daya saing UMKM di tengah persaingan bisnis yang semakin ketat.
Keberhasilan Implementasi Sistem E-Procurement pada Pemerintah Daerah se-Provinsi Jawa Barat Septiawan, Budi
Jurnal Kajian Akuntansi Vol 2 No 1 (2018): JUNI 2018
Publisher : Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/jka.v2i1.1240

Abstract

AbstractThis study was conducted to determine what are the critical success factors of e-Procurement system implementation. Data obtained based on a survey which conducted in some Local Governments of  West Java Province.This study used verificative research method which seek the relationship among variables in this research, the statistical softwarewhich used was SmartPLS version 2.0. Data obtained through questionnaires, the respondents were Kelompok Kerja (Pokja) who worked for Unit Layanan Pengadaan (Procurement Division) in some Local Governments ofWest Java Province.The results obtained, that simultaneously all critical success factors such as organizational factor, technological factor, supplier factor and user factor influenced significantly and positively tothe successful implementation of e-Procurement system. Likewise partially,organizational factor, technological factor, supplier factor and user factor influenced significantly and positively tothe successful implementation of e-Procurement system in West Java Province.Keywords : Critical Success Factors, e-Procuement SystemAbstrakPenelitian ini dilakukan untuk mengetahui faktor-faktor apa sajakah yang menjadi penentu keberhasilan dalam implementasi sistem e-Procurement. Data diperoleh berdasarkan survey yang dilakukan di beberapa pemerintah daerah di Wilayah Provinsi Jawa Barat. Penelitian ini menggunakan metode penelitian verifikatif yang mencari hubungan antar variabel satu sama lain, software statistik yang digunakan adalah SmartPLS versi 2.0. Data yang terkumpul diperoleh melalui penyebaran kuesioner, dengan responden para kelompok kerja (Pokja) yang bekerja di Unit Layanan Pengadaan di beberapa pemerintah daerah di wilayah Provinsi Jawa Barat.Hasil penelitian yang diperoleh menunjukan bahwa secara simultan semua faktor-faktor penentu seperti faktor organisasional, faktor teknologi, faktor pemasok dan faktor pengguna memberikan pengaruh positif dan signifikan terhadap keberhasilan implementasi sistem e-Procurement. Begitu pula secara parsial faktor organisasional, faktor teknologi, faktor pemasok, dan faktor pengguna memberikan pengaruh yang positif dan signifikan terhadap keberhasilan implementasi sistem e-Procurement di Provinsi Jawa Barat.Kata Kunci : Faktor-Faktor Penentu Keberhasilan Sistem, Sistem e-Procurement
HOW TO MAINTAIN GOING CONCERN AMONG MSME IN POST-PANDEMIC ERA Suratman, Sasa; Aisyah, Isye; Septiawan, Budi
Jurnal Riset Bisnis dan Manajemen Vol. 16 No. 2 (2023): August Edition
Publisher : Faculty of Economic and Business, University of Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrbm.v16i2.8778

Abstract

After the Covid-19 pandemic is a phase where the business world is full of uncertainty, MSME are also affected by the going concern of their business. MSME need to make efforts to be able to maintain their business. This study is necessary, because it aims to find out what factors influence going concern in the MSME sector in the post-pandemic era. This research was conducted in Kadungora District, Garut Regency and the number of MSME involved in this study was 115. The research method was by survey and using the SmartPLS application as a tool for analyzing data. The results of the research show that e-commerce adoption had no impact on MSME’s going concern. Meanwhile, human capital and accounting information systems can influence going concern in MSME.
Co-Authors Aisyah, Isye Amalia, Maudy Indriyani Amelia Putri, Ristiyani Andini, Selvina Novi Aulia, Syahla Dhiyaul Herdiansyah, Endra Ikhsan, Sugiyanto Ningsih, Dini Fitria Saputra, Tria Khoiron Nisa Sinaga, Juwita Noviyanti Suhayat, Natasya Diyafaza Suratman, Sasa