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Pengaruh Pengendalian Internal & E-Procurement Terhadap Fraud: (Studi kasus pada Dinas Pendapatan dan Pengelolaan Keuangan dan Aset Daerah, dan Inspektorat Kabupaten Bandung Barat) Inta Budi Setya Nusa
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 7 (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 (261.477 KB) | DOI: 10.32670/fairvalue.v4i7.1247

Abstract

Supervision, control and coordination have not been adequate in the asset management area is the cause of the occurrence of fraud at the Department of revenue and the financial and assets Management area of West Bandung Regency factors led to fraud is the auction process that is not in accordance with the rules of procurement of goods and services electronically. The purpose of this study is to analyze and assess influence of internal controls against fraud and E-procurement against fraud. The methods used in this research is descriptive method and verifikatif. The descriptive method was used to find out the description of the variable Internal control, variable E-procurement and Fraud. To know the influence of Internal control variables and variable E-procurement against Fraud done with test statistics. The statistical test used was the structural model design, design a model of measurement, line diagrams, test the fit of the model. Test the fit of the structural model and hypotheses using the software Smart PLS 2.0. M3. The Unit of analysis in this research was an employee of Department of Revenue and the financial management and internal Auditors and regional Assets Inspectorate West Bandung Regency. The research results showed that internal control influential high enough against Fraud and E-procurement influential high enough against fraud, on the Department of revenue and the financial and assets Management area of West Bandung Regency.
Mobile Banking Application Accounting Information System (For Bank Syariah Indonesia Employees In Bandung City At KC Bandung Suniaraja Branch, KC Bandung Asia Afrika, KC Bandung Citarum, KC Bandung Astana Anyar And KCP Bandung Dago) Inta Budi Setya Nusa; Siti Rohmah Nurhayati
Jurnal Ekonomi Vol. 13 No. 03 (2024): Jurnal Ekonomi, Edition July -September 2024
Publisher : SEAN Institute

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Abstract

Accounting Information System Mobile Banking Applications have become a part of the daily lives of many individuals and businesses in today's digital era. This study aims to examine the level of security and ease of use of this system, as well as its impact on user satisfaction. This study used a qualitative approach to collect data through questionnaires. The results show that the level of security has a significant role in shaping user satisfaction of accounting information system mobile banking applications. Some respondents consider that this system provides an adequate level of security in protecting their data and financial transactions. However, some concerns still exist related to potential security risks, such as account ans identity theft. In addition, ease of use also has a big impact on user satisfaction. The easy to use and intuitive system makes users more satisfied and likely to use mobile banking apps regularly. Factors such as simple navigation, user friendly interface, and good integration with other features also contribute to higher levels of satisfaction. Security and user convenience are two key aspects that are interrelated and should be seriously considered to create a successful mobile banking application accounting information system that satisfies users.
Financial Distress Analysis Using the Altman Z-Score Model in the Household Equipment Sub-Sector Listed on the Indonesian Stock Exchange Inta Budi Setya Nusa; Deni Solihin; Boyke Nugrahanto
Jurnal Ilmiah Multidisiplin Indonesia (JIM-ID) Vol. 4 No. 06 (2025): Jurnal Ilmiah Multidisplin Indonesia (JIM-ID), July 2025
Publisher : Sean Institute

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Abstract

This research aim is to analyze financial distress using the Altman Z-Score model which is seen as a method used to predict company’s sustainability by combining several financial ratios in household equipment sub-sector listed on the Indonesia Stock Exchange(IDX) from 2018 to 2022. Qualitative approach is used in this research with descriptive analysis method to solve the problem. Secondary data used in this research is in the form of historical reports from companies that have been created, compiled and published. Secondary data collection used includes company financial report data. The data analysis technique uses the first Altman Z-Score Model (AZM). The research results show that an average Z-Score value of 2.03, means that the company is in a bankruptcy-prone condition or gray area.