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All Journal Kinerja Zenit Jurnal Riset Akuntansi dan Bisnis Jurnal sistem informasi, Teknologi informasi dan komputer JURNAL ILMIAH AKUNTANSI UNIVERSITAS PAMULANG JRA: Jurnal Riset Akuntansi JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) EKUITAS (Jurnal Ekonomi dan Keuangan) Jurnal Aplikasi Akuntansi Jurnal Riset Akuntansi Kontemporer Patria : Jurnal Pengabdian Kepada Masyarakat Jurnal Akuntansi dan Keuangan Indonesia Proceeding National Conference Business, Management, and Accounting (NCBMA) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) MIMBAR : Jurnal Sosial dan Pembangunan Jurnal Pendekar Nusantara Jurnal Audit, Pajak, Akuntansi Publik Jurnal Akuntansi Journal of Accounting, Finance, Taxation, and Auditing (JAFTA)
Rapina .
Program Magister Akuntansi, Universitas Kristen Maranatha
Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Library & Information Science Mathematics Public Health Social Sciences Other

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Internal Audit Quality, Audit Committee, and Its Influence on Financial Reporting Quality Riyanto, Naomi Fani; Rapina, Rapina
Jurnal Ilmiah Akuntansi Universitas Pamulang Vol. 12 No. 2 (2024): Jurnal Ilmiah Akuntansi Universitas Pamulang
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/jiaup.v12i2.40090

Abstract

This research aims to determine the extent to which internal audit quality and the audit committee influence the quality of financial reporting. The type of research conducted in this study is explanatory research. The study population consists of staff working in manufacturing, finance, education, and service companies in Indonesia. Non-probability sampling using snowball sampling was employed to select a sample of 57 respondents. The data used are primary data, processed through Smart-PLS Version 4. The research employs partial least squares (PLS) structural model analysis. The stages of testing the structural model include forming the structural model, assessing its feasibility, and evaluating the significance of variable effects. The findings show that the quality of internal audits and the audit committee influence the quality of financial reporting.
THE EFFECT OF ORGANIZATIONAL CULTURE ON THE QUALITY OF ACCOUNTING INFORMATION SYSTEMS Afriani, Afriani; Rapina, Rapina
Proceeding National Conference Business, Management, and Accounting (NCBMA) 7th National Conference Business, Management, and Accounting
Publisher : Faculty of Economics and Business Universitas Pelita Harapan

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

Abstract

In a company or organization, the quality of accounting information systems is very important and information technology is developing from time to time, thus demanding to work better and more integrated. organizational culture encourages employee creativity to improve transaction processing systems and integration of accounting information system components. lack of integration causes an untimely reporting system and poor quality of accounting information systems. this relates to corporate culture in issues related to innovation in the organization, relationships between staff, and organizational identification. But in reality, the quality of accounting information systems is still not good, therefore researchers are interested in research to examine the effect of organizational culture on the quality of accounting information systems. The method used in this research is a descriptive and verification method with a quantitative approach. The data source in this study is primary data with data collection techniques carried out by surveys using questionnaires. The population used in this study were employees of institutions in the field of education, namely Maranatha Christian University in Bandung. The results of this study indicate that organizational culture (X1) affects the quality of accounting information systems (Y1) in a company or organization.
DOES INTERNAL CONTROL AFFECT THE QUALITY OF FINANCIAL REPORTING? Tandayu, Reynard; Rapina, Rapina
Proceeding National Conference Business, Management, and Accounting (NCBMA) 7th National Conference Business, Management, and Accounting
Publisher : Faculty of Economics and Business Universitas Pelita Harapan

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

Abstract

Mistakes in financial reporting are still a phenomenon that has occurred to date.  Internal control is one component that can influence the quality of financial reporting.  However, based on the results of previous research, there is still inequality, which is what motivates this research. This research aims to find out whether internal control influences the quality of financial reporting. This research uses a purposive sampling method.  The sample in this study was 70 financial employee respondents who worked in the service, manufacturing, finance, and health industries—hypothesis testing using SEM PLS. The research results show that internal control influences the quality of financial reporting. This research contributes to enriching the literature and contributes to companies improving and maintaining internal control so that they can produce good quality financial reporting. 
PENERAPAN TEKNOLOGI BIG DATA DENGAN EVALUASI KEMATANGAN COMPLIANCE RISK MANAGEMENT (CRM) TERHADAP TAX COMPLIANCE DI ERA DIGITAL Astuti, Puji; Rapina, Rapina
Proceeding National Conference Business, Management, and Accounting (NCBMA) 7th National Conference Business, Management, and Accounting
Publisher : Faculty of Economics and Business Universitas Pelita Harapan

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Abstract

The government seeks to optimize state revenue, one of which is by increasing taxpayer compliance (Riris, 2020). The level of formal compliance over the past 5 years has fluctuated, the ratio of SPT submission in 2017 was 72.58%, in 2018 it fell to 71.1% and in 2023 out of a total of 19.4 million taxpayers only 17.1 million taxpayers have carried out their obligations at the end of 2023 (Hariani, 2023). This research discusses the Application of Big Data Technology with CRM Maturity Evaluation to Tax Compliance in the Digital Era. This study aims to monitor how Big Data and CRM technology can assist DGT in improving formal and material compliance. By utilizing data from various sources including social media, DGT can improve efficiency in the taxation process. The implication of this research is the importance of the integration of Big data and CRM technology in increasing state revenue through increasing taxpayer compliance. The research method used is quantitative with a descriptive approach and verification analysis, hypothesis testing is done with primary data in the form of questionnaires distributed to Account Representatives (AR) in the West Java I Regional Office. The sampling technique used purposive sampling. The results of this study indicate that the application of big data (X1), and CRM (X2) has a significant taxpayer compliance in the digital era (Y).
PERANCANGAN APLIKASI MOBILE BERBASIS ANDROID "CALL EXPERT" UNTUK MENGHUBUNGKAN PENGGUNA DENGAN PAKAR MENGGUNAKAN METODE WATERFALL Rifa'i, Hikmal Dwi; Vista, Umar Faruq; Rapina, Rapina; Rantika, Putri
Jurnal Sistem Informasi, Teknologi Informatika dan Komputer Volume 15 No 1, September Tahun 2024
Publisher : Universitas Muhammadiyah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24853/justit.15.1.308-318

Abstract

Dalam perkembangan teknologi berbasis Android, sistem informasi dan teknologi berkembang dengan cepat untuk memenuhi kebutuhan manusia. Dengan menggunakan Android, transaksi bisnis antara penyedia dan pengguna layanan menjadi lebih mudah dan terhubung. Salah satu solusi yang dikembangkan adalah aplikasi Android "Call Expert", yang menghubungkan pengguna dengan pakar atau tukang melalui metode yang sebelumnya masih manual. Selain kesulitan mendapatkan informasi tentang jasa tukang, masalah lain yang dihadapi  masyarakat adalah kesulitan menemukan tukang yang sesuai dengan anggaran dan kualitas yang diinginkan. Selain itu, penyedia layanan juga kesulitan dalam merekrut pekerja karena mereka cenderung hanya menerima pekerja yang sudah dikenal dan biasanya berasal dari wilayah tempat tinggal mereka. Adapun diagram yang digunakan adalah diagram aktivitas untuk menggambarkan prosedur sistem berjalan yaitu prosedur penyewaan dan pembayaran, dalam prosedur penyewaan, pelanggan datang ke toko untuk memeriksa ketersediaan tukang, kemudian admin perusahaan memberikan informasi mengenai ketersediaan tersebut, dan pelanggan pun menyewa. Sedangkan pada prosedur pembayaran setelah menyewa dan mendapat nota, pelanggan membayar ke admin perusahaan. Diagram dalam prosedur sistem yang diusulkan meliputi usecase, activity, class, dan sequence diagram. Aplikasi berbasis Android ini dirancang untuk mempermudah masyarakat dalam menemukan dan menghubungi tukang yang tersedia di setiap kota dan yang mereka butuhkan, hal ini menjadikan proses lebih efisien.
PENERAPAN TEKNOLOGI BIG DATA DENGAN EVALUASI KEMATANGAN COMPLIANCE RISK MANAGEMENT (CRM) TERHADAP TAX COMPLIANCE DI ERA DIGITAL Astuti, Puji; Rapina, Rapina
Proceeding National Conference Business, Management, and Accounting (NCBMA) 7th National Conference Business, Management, and Accounting
Publisher : Faculty of Economics and Business Universitas Pelita Harapan

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

Abstract

The government seeks to optimize state revenue, one of which is by increasing taxpayer compliance (Riris, 2020). The level of formal compliance over the past 5 years has fluctuated, the ratio of SPT submission in 2017 was 72.58%, in 2018 it fell to 71.1% and in 2023 out of a total of 19.4 million taxpayers only 17.1 million taxpayers have carried out their obligations at the end of 2023 (Hariani, 2023). This research discusses the Application of Big Data Technology with CRM Maturity Evaluation to Tax Compliance in the Digital Era. This study aims to monitor how Big Data and CRM technology can assist DGT in improving formal and material compliance. By utilizing data from various sources including social media, DGT can improve efficiency in the taxation process. The implication of this research is the importance of the integration of Big data and CRM technology in increasing state revenue through increasing taxpayer compliance. The research method used is quantitative with a descriptive approach and verification analysis, hypothesis testing is done with primary data in the form of questionnaires distributed to Account Representatives (AR) in the West Java I Regional Office. The sampling technique used purposive sampling. The results of this study indicate that the application of big data (X1), and CRM (X2) has a significant taxpayer compliance in the digital era (Y).
DOES INTERNAL CONTROL AFFECT THE QUALITY OF FINANCIAL REPORTING? Tandayu, Reynard; Rapina, Rapina
Proceeding National Conference Business, Management, and Accounting (NCBMA) 7th National Conference Business, Management, and Accounting
Publisher : Faculty of Economics and Business Universitas Pelita Harapan

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

Abstract

Mistakes in financial reporting are still a phenomenon that has occurred to date.  Internal control is one component that can influence the quality of financial reporting.  However, based on the results of previous research, there is still inequality, which is what motivates this research. This research aims to find out whether internal control influences the quality of financial reporting. This research uses a purposive sampling method.  The sample in this study was 70 financial employee respondents who worked in the service, manufacturing, finance, and health industries””hypothesis testing using SEM PLS. The research results show that internal control influences the quality of financial reporting. This research contributes to enriching the literature and contributes to companies improving and maintaining internal control so that they can produce good quality financial reporting. 
THE EFFECT OF ORGANIZATIONAL CULTURE ON THE QUALITY OF ACCOUNTING INFORMATION SYSTEMS Afriani, Afriani; Rapina, Rapina
Proceeding National Conference Business, Management, and Accounting (NCBMA) 7th National Conference Business, Management, and Accounting
Publisher : Faculty of Economics and Business Universitas Pelita Harapan

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

Abstract

In a company or organization, the quality of accounting information systems is very important and information technology is developing from time to time, thus demanding to work better and more integrated. organizational culture encourages employee creativity to improve transaction processing systems and integration of accounting information system components. lack of integration causes an untimely reporting system and poor quality of accounting information systems. this relates to corporate culture in issues related to innovation in the organization, relationships between staff, and organizational identification. But in reality, the quality of accounting information systems is still not good, therefore researchers are interested in research to examine the effect of organizational culture on the quality of accounting information systems. The method used in this research is a descriptive and verification method with a quantitative approach. The data source in this study is primary data with data collection techniques carried out by surveys using questionnaires. The population used in this study were employees of institutions in the field of education, namely Maranatha Christian University in Bandung. The results of this study indicate that organizational culture (X1) affects the quality of accounting information systems (Y1) in a company or organization.
THE IMPACT OF COST LEADERSHIP ON FINANCIAL DISTRESS MEDIATED ENVIRONMENTAL, SOCIAL, AND GOVERNANCE Asher, Steven; Meythi, Meythi; Martusa, Riki; Rapina, Rapina
Jurnal Akuntansi dan Keuangan Indonesia Vol. 22, No. 1
Publisher : UI Scholars Hub

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

Abstract

Background: This study investigates the mediating role of environmental, social, and governance (ESG) performance in the relationship between cost leadership and financial distress among companies in Indonesia. Methods: Using path analysis, the research analyzed a sample of 43 firms listed on the Indonesia Stock Exchange from 2018 to 2022. Findings: The findings indicate that cost leadership positively affected ESG; however, no direct relationship was observed between cost leadership or ESG and financial distress. The mediation analysis reveals that ESG acted as a mediator, linking cost leadership to a reduced risk of financial distress. Conclusion: These results highlight the importance of integrating cost leadership with ESG practices to strengthen corporate financial resilience. Novelty/Originality of this article: The study has offered valuable insights for companies and stakeholders looking to improve sustainability practices that could mitigate the risk of financial distress.
How Does Internal Control and Competence of Human Resource Important in Financial Reporting? Agnes Cynthia Magdalena; Rapina Rapina; Mulianto Mulianto
Jurnal Akuntansi Vol. 14 No. 1 (2022): Vol 14 No 1 (2022)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v14i1.3999

Abstract

Internal control and competence of human resources are related to financial reporting. Weak internal controls will lead to poor quality of financial reporting. Another factor that also affects financial reporting is the competence of human resources, it is important to establish and build the best competence of human resources in managing financial reporting. This study aims to find out how much influence internal control and competence of human resources has on financial reporting. The population in this study is staff or employees who work in a company located in Indonesia using a type of research that is Explanatory research. Sampling techniques in this study is nonprobability sampling with purposive sampling methods, this research sample is 70 staff of operational / financial department working in companies in Indonesia. This study uses primary data and the data obtained in this study will be processed using SPSS program. This study uses multiple linear regression analysis techniques to test the influence of internal control and competence of human resources on financial reporting. The results of this study showed that internal control and competence of human resources positively affect financial reporting.   Keywords: Internal Control, Human Resource, and Financial Reporting
Co-Authors Afriani Afriani Agnes Cynthia Magdalena Asher, Steven Cindy Claudia, Cindy Desvazulinda, Eisyaniah Dodi Putra Yani Elyzabet Indrawati Marpaung Enrico Goiyardi Erna Erna Fendi Hidayat Fenny Julianty Ferdi Kristian Friadi, John Gandhi Sutjahjo Hanny Hanny Hanny Hanny Hayu Puspita Sari Ndaru Herman Kambono Hidayat, Kevan Ita Salsalina Lingga Joni Joni Joni Joni Kenisah, Melania Lintang Kenswary, Dhea Lauw Tjun Tjun Lidya Agustina Melania Lintang Kenisah Meythi, Meythi Mulianto Mulianto Mulyadi Mulyadi Mustamin, Nurul Intawaty Permata Nunuy Nur Afiah Oktavianti Oktavianti Prasetya, Cecillia Ayu Puji Astuti Puji Astuti Rahajeng Yasmin F. Rantika, Putri Rifa'i, Hikmal Dwi Riki Martusa Rinie Rinie Riyanto, Naomi Fani Santy Setiawan Santy Setiawan Sigid Safarudin, Muhammad Suroto Suroto Tandayu, Reynard Vincent Mak Pranata Vista, Umar Faruq Yenni Carolina Yunes Riany