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All Journal Jurnal Ekonomi dan Bisnis Jagaditha Kinerja: Jurnal Ekonomi dan Manajemen Jurnal Proaksi Value: Jurnal Manajemen dan Akuntansi JAF- Journal of Accounting and Finance Reviu Akuntansi dan Bisnis Indonesia JRAK (Jurnal Riset Akuntansi dan Bisnis) (e-Journal) Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Muhammadiyah Manajemen Bisnis (JMMB) Jurnal Digital Media dan Relationship Journal of Accounting and Finance Management (JAFM) Jurnal Pendidikan Siber Nusantara Journal of Innovative and Creativity Jurnal Humaniora, Ekonomi Syariah dan Muamalah Jurnal Siber Transportasi dan Logistik Siber International Journal of Digital Business Greenation International Journal of Economics and Accounting Dinasti Information and Technology Dinasti Accounting Review Innobiz: Jurnal Ilmu Manajemen, Bisnis dan Keuangan
Annisa Fitri Anggraeni
Faculty Of Economics And Business, Winaya Mukti University, Bandung, Indonesia
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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Determinant of Effectiveness of Accounting Information System (SIPD) Financial Report Quality, From Perspective: Internal Control and the Use of Information Technology at the Regional Secretariat of West Java Province Annisa Fitri Anggraeni; Hanifah Syifa’ul Mutmainnah
Dinasti Accounting Review Vol. 3 No. 3 (2026): Dinasti Accounting Review (January - March 2026)
Publisher : Dinasti Research & Yayasan Dharma Indonesia Tercinta (DINASTI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dar.v3i3.3804

Abstract

This study aims to determine The Influence of Internal Control and the Use of Information Technology on the Effectiveness of AIS (SIPD) and Its Implications for Financial Report Quality at the Regional Secretariat of West Java Province. The research method used is quantitative with a descriptive-verificative approach. Data were collected through questionnaires distributed to employees at the Regional Secretariat of West Java Province. The population in this study consisted of 120 respondents, with a sample of 92 respondents selected using purposive sampling. Data analysis used the Partial Least Square-Structural Equation Modeling (PLS-SEM) technique to test the relationships among variables. The results show that, directly, internal control does not affect the effectiveness of AIS (SIPD), while the use of information technology has a positive and significant effect on the effectiveness of (AIS) SIPD. In addition, internal control and the use of information technology do not have a significant effect on Financial Report Quality. However, the effectiveness of (AIS) SIPD has a positive and significant effect on Financial Report Quality. Indirectly, internal control does not affect Financial Report Quality through the effectiveness of (AIS) SIPD, whereas the use of information technology has a significant effect on Financial Report Quality through the effectiveness of (AIS) SIPD.
Pengaruh Komunikasi dan Partisipasi Masyarakat Terhadap Implementasi Kebijakan Buruan Sae di Kelurahan Maleer Een Ratningsih; Hendra Hediana; Annisa Fitri Anggraeni; Winna Roswinna
Jurnal Digital Media dan Relationship Vol. 7 No. 1 (2025): Jurnal Digital Media & Relationship
Publisher : LPPM Universitas Adhirajasa Reswara Sanjaya

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Abstract

Kebijakan Buruan SAE merupakan salah satu program Pemerintah di Kelurahan Maleer, Kota Bandung, yang bertujuan meningkatkan ketahanan pangan dan kesejahteraan masyarakat melalui pemanfaatan lahan pekarangan. Penelitian ini bertujuan menganalisis pengaruh komunikasi dan partisipasi masyarakat terhadap keberhasilan implementasi program, menggunakan kerangka Green Human Resource Management (GHRM) dan Good Governance. Melalui metode kualitatif dengan pendekatan studi kasus, ditemukan bahwa komunikasi yang efektif dan transparan serta partisipasi aktif warga menjadi faktor kunci dalam keberlanjutan program. GHRM memandang masyarakat sebagai sumber daya yang perlu diberdayakan, sementara prinsip partisipasi dan akuntabilitas mendukung terciptanya kolaborasi antara pemerintah dan masyarakat. Hasil Penelitian menunjukkan bahwa masih ada masyarakat yang belum memahami dan perlu diberikan pemahaman yang dapat menarik minat dengan cara praktik langsung di lahan wilayah Kelurahan Maleer. The Buruan SAE policy is a government program in Maleer Village, Bandung City, aimed at increasing food security and community welfare by utilizing yard space. This research seeks to analyze the influence of communication and community participation on the success of the program's implementation, using the frameworks of Green Human Resource Management (GHRM) and Good Governance. Through a qualitative, case study approach, it was found that effective and transparent communication, as well as active citizen participation, are key factors in the program's sustainability. GHRM views the community as a resource that needs to be empowered, while the principles of participation and accountability support collaboration between the government and the community. The research results indicate that some members of the community still do not fully understand the program and need to be given engaging explanations, such as through direct practical sessions on land within the Maleer Village area.
PENGARUH DIGITAL MARKETING TERHADAP PENINGKATAN VOLUME PENJUALAN KREDIT MIKRO DI KANTOR BANK BRI KEMBANGAN Roby Ahada; Farouk Rustamunaf; Annisa Fitri Anggraeni
Innobiz: Jurnal Ilmu Manajemen, Bisnis dan Keuangan Vol 1 No 1 (2024): Jurnal Ilmu Manajemen, Bisnis dan Keuangan (Innobiz) Volume 1 Number 1 Tahun 2024
Publisher : Universitas Siber Indonesia

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Abstract

The purpose of this study was to determine the effect of an effective digital marketing mechanism to achieve the desired volume of micro credit distribution desired by Bank BRI Kembangan Offices, making it easier for Bank BRI Kembangan Offices to evaluate their performance achievers. Data collection techniques used questionnaires and interviews with respondents and made observations. The results of this study the authors conclude that digital marketing has a positive effect on the volume of micro credit distribution at Bank BRI Kembangan.
Co-Authors Abda Abda Adni Salma Laeli Ai Lastari Aisyah, Taty Siti Anang Martoyo Anna Noviana Darmawan Darmawan Darmawan Darmawan Deden Komar P devi, Meita candra Dewi, Maya Kusuma Dodi Sukmayana Een Ratningsih Eprianus Zai Fairuz, Sena Farouk Rustamunaf Febriyani Damayanti Fitra Eko Agoestian Ganjar, Febriana Gustini, Dine Hanifah Syifa’ul Mutmainnah Hari Prasetiawan Haryati Haryati Hendra Hediana Hendri Maulana Indrajati, Indrajati Iwan Ridwan Jaja Juliawati, Poniah Jusdijachlan, R. Kartika Pratiwi Puteri Khania Puteri Hadiyani Khusnanisa Khusnanisa Komar Priatna, Deden Kusnadi, Kisum Lasminingrat, Anne Lastari, Ai Lusi Lestari M. Sani Dwi Novida Ismuladi Maria Lusiana Yulianti Mochamad Zakaria Nancy Monalisa Nandan Limakrisna Ni Gusti Ayu Eka Lovita Dewi Novia Ayu Latifah Nurazia, Nadira Nursepsanti Nursepsanti Pratiwi Putri, Kartika Puji Mesti Rahayu Rayi, Idham Ramadhan Restu Pebiani Ridwan, S Ridwan, S. Rismunandar, Ichsan Roby Ahada Roby Ahada Sudianto Sudianto Sukmayana, Dodi Sumina, Mina Sutopo Sutopo Tiara Alley Nissa Tita Nuryati Wahyu Saputra, Okta Widiati, Eviana Widiya Avianti Winna Roswinna Winna Roswinna Winna Winna Yuli Widayanti Yunia, Leni Zai, Eprianus