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All Journal Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences International Journal of Business, Economics, and Social Development JCA (Jurnal Cendekia Akuntansi) AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis
Harsono, Khaerunisa
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Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences

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The Influence of Good Corporate Governance and Stakeholder Pressure on the Quality of Sustainability Report Disclosures Harsono, Khaerunisa; Sari, Prima Yusi; Rosdini, Dini
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 7, No 1 (2024): Budapest International Research and Critics Institute February
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v7i1.7865

Abstract

Economic recovery after the Covid-19 pandemic must prioritize sustainability. The current government continues to make the economy run together with many parties (Kontan, 2020). As a result of the COVID-19 pandemic, 2020 has been marked as a turning point in environmental, social, and governance (ESG) investment due to ongoing global challenges. Due to the higher tension of climate change issues and the current socio-political environment, more businesses are encouraged to embrace a commitment to the ESG (environmental, social, and governance) framework. The population in this study are companies listed on the Indonesia Stock Exchange (IDX) and in the energy, raw materials, industry, and infrastructure sectors and issuing sustainability reports during the period 2015 - 2020. The company's annual report data is obtained from the publication on the website of the Indonesia Stock Exchange (IDX). Media exposure Data obtained by online newspaper media. Good Corporate governance and stakeholder pressure (shareholders, employees, government, and media) significantly influence the disclosure of Sustainability reports in the energy, raw goods, industrial, and infrastructure sector companies in the 2015-2020 period. However, the study found that stakeholder pressure from employees had a significant negative impact on the disclosure of the Sustainability Report. This result shows that, decreasing the number of employees can increase the disclosure of Sustainability Report. Because, for most employees, the disclosure of the Sustainability Report has no effect if there is no direct impact felt by the employee.
Analisis Analisis Bibliometrik E-Commerce Dalam Bidang Akuntansi Putra, Vicky Dzaky Cahaya; Harsono, Khaerunisa; Siregar, Ifan Wicaksana
JCA (Jurnal Cendekia Akuntansi) Vol 5 No 2 (2024): Desember
Publisher : Fakultas Ekonomi Prodi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32503/akuntansi.v5i2.6261

Abstract

The aim of this research is to analyze reference sources for scientific articles related to e-commerce cited in journals using bibliometric analysis methodology. This research involves data acquisition from scientific articles indexed in the Scopus database. The data was then examined using bibliometric methods, including citation analysis, keyword analysis, and data visualization using VOS Viewer. The use of bibliometric analysis aims to find topics that have not been discussed so that further research can be carried out in the context of e-commerce. The findings are in the form of an overview of developments and a research network that reveals the evolutionary pattern of research on consumer behavior in the context of the digital era. This research contributes to increasing understanding of transformation in the context of digital era consumers.
Towards Robust Internal Control: Insights from Quality and Security of Information Systems Harsono, Khaerunisa; Putra, Vicky Dzaky Cahaya
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 5 No. 2 (2025): AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmeb.v5i2.1388

Abstract

Banks are one of the companies that use computers as a means of information systems. Internal control is used to prevent the possibility of inefficiency, error, and embezzlement of assets. So it is necessary to have a strict information and security system, the quality of the accounting information system and its security is very important for effective internal control to overcome possible errors. This study aims to determine the partial and simultaneous influence between the quality of accounting information systems and the security of accounting information systems on the company's internal control at BJB Purwakarta Sub-Branch Office. This study uses qualitative research and data collection techniques through distributing questionnaires, the analysis used includes, classical assumption test, multiple linear regression analysis test and hypothesis testing using SPSS. Based on the research results, the t test results show that the quality of the accounting information system has no effect on the company's internal control and the security of the accounting information system affects internal control. While the results of the f test show that the accounting information system and the security of the accounting information system affect internal control.
The Influence of Information System Quality and Service Quality on User Satisfaction with the BCA Mobile Banking Application among Generation Z Harsono, Khaerunisa; Dzaky Cahaya Putra, Vicky
International Journal of Business, Economics, and Social Development Vol. 7 No. 1 (2026): International Journal of Business, Economics, and Social Development (IJBESD)
Publisher : Rescollacom (Research Collaborations Community)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46336/ijbesd.v7i1.1157

Abstract

The development of information technology has encouraged the banking sector to provide digital services, one of which is through mobile banking applications. BCA Mobile Banking serves as a solution to facilitate fast, secure, and flexible financial transactions, particularly for Generation Z, who have a high dependency on digital technology. However, in practice, various user complaints are still found, such as application errors, login failures, OTP system disruptions, and transaction issues that may potentially reduce user satisfaction. This study aims to analyze the influence of information system quality and service quality on user satisfaction with the BCA Mobile Banking application among Generation Z. The research method employed is a quantitative approach using a survey method. Data were collected through questionnaires distributed to 100 Generation Z respondents who are active users of BCA Mobile Banking, selected using a non-probability sampling technique with quota sampling. Data analysis was conducted using validity tests, reliability tests, classical assumption tests, and multiple linear regression analysis with the assistance of SPSS version 26 software. The results indicate that information system quality and service quality have a positive and significant effect on user satisfaction, both partially and simultaneously. Partially, information system quality and service quality each have a significant effect on user satisfaction. Simultaneously, these two variables are able to explain 53% of user satisfaction, while the remaining percentage is influenced by other factors beyond the scope of this study. These findings emphasize that improving information system quality and service quality is an important factor in enhancing user satisfaction with the BCA Mobile Banking application among Generation Z.
Co-Authors Dini Rosdini Ifan Wicaksana Siregar Prima Yusi Sari Vicky Dzaky Cahaya Putra