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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 Journal of Accounting, Finance, Taxation, and Auditing (JAFTA) 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) International Journal of Entrepreneurship, Business, and Creative Economy MIMBAR : Jurnal Sosial dan Pembangunan Jurnal Pendekar Nusantara Jurnal Audit, Pajak, Akuntansi Publik Jurnal Akuntansi
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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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

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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

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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
Accounting Students' Perception of The Importance of Ethics in Audit Practice Kenswary, Dhea; Rapina, Rapina
Maksi Vol 4 No 1 (2025): Jurnal Audit, Pajak, Akuntansi Publik (AJIB) - June
Publisher : Program Studi Magister Akuntansi, Direktorat Pascasarjana, Universitas Sangga Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32897/ajib.2025.4.1.4387

Abstract

Audit practice requires high professional standards to ensure financial transparency and accuracy. Professional ethics play an important role in maintaining the quality and credibility of the audit process. This study examines accounting students' perceptions of ethics in audit practice, which has rarely been explored in previous research. The quantitative method was used with Partial Least Squares-Structural Equation Modeling (PLS-SEM) technique through SmartPLS. Data was collected from 139 students who had taken the audit course. The findings reveal that integrity, confidentiality, and professional behavior significantly influence audit practice, but objectivity and professional competence do not show a statistically significant influence audit practices. This study highlights the importance of ethics education in shaping competent and ethical auditors. The results provide insights for improving ethics curricula in accounting education and supporting future audit practice regulations.
The Influence of Big Data, Compliance Risk Management, and Business Intelligence on Tax Compliance Astuti, Puji; Rapina, Rapina; Meythi, Meythi; Joni, Joni
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 9 No 2 (2025): August
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v9i2.2792

Abstract

Advances in information technology have brought significant changes to various sectors, including tax administration. The use of technologies such as Big Data, Compliance Risk Management (CRM), and Business Intelligence (BI) is believed to improve taxpayer compliance by analysing large amounts of data and managing tax risks more effectively. This study aims to analyse the influence of Big Data, CRM, and BI on tax compliance levels in Indonesia. A quantitative approach was used, with data collected through questionnaires from Account Representatives at the Regional Office (Kanwil) of the Directorate General of Taxes (DJP) West Java I (Jabar I). The data was analysed using the Partial Least Squares Structural Equation Modelling (PLS-SEM) model. The results of the study indicate that all three variables have a significant influence on tax compliance, with CRM as the dominant factor influencing taxpayer compliance. This study contributes to the development of technology-based taxation strategies and policy recommendations for tax authorities in improving tax management efficiency in the digital era.
TOWARD THE FUTURE OF ACCOUNTING INFORMATION SYSTEMS: A BIBLIOMETRIC EXPLORATION Carolina, Yenni; Rapina, Rapina; Kenisah, Melania Lintang
Jurnal Aplikasi Akuntansi Vol 10 No 1 (2025): Jurnal Aplikasi Akuntansi, October 2025
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jaa.v10i1.697

Abstract

Research on Accounting Information Systems (AIS) has expanded steadily since the 1970s. This study offers the most comprehensive and up-to-date mapping of the AIS knowledge base by analyzing 1,101 Scopus-indexed articles from 523 sources (1975–2023) using an integrated bibliometric approach with Biblioshiny (bibliometrix) and VOSviewer. Unlike prior reviews that relied on shorter time spans, single databases, or a single analytical tool, this study provides novel contributions by employing a longer historical window, triangulating multiple bibliometric software, and integrating intellectual, social, and conceptual structures within a unified framework. The analysis identifies prolific and influential authors, documents, and journals; maps collaboration patterns; and visualizes keyword co-occurrence, thematic evolution, and emerging research fronts. Publication output accelerated sharply after 2008 and peaked around 2020, while current work is increasingly shaped by technology-centric themes such as enterprise resource planning (ERP), big data, blockchain, artificial intelligence, and cloud computing. Indonesian scholars rank among the most productive contributors, yet cross-border collaboration remains concentrated in U.S.-anchored networks. For scholars, the periodized thematic maps and trending clusters (e.g., blockchain, AI, sustainable development) provide a reproducible roadmap for future inquiry, grant proposals, and curriculum development. For practitioners and policy makers, including accounting educators, professional bodies, and firms undergoing digital transformation, these findings highlight under-explored links between AIS design and organizational performance, guiding investment decisions and collaborative strategies. This study advances AIS research and strengthens its relevance for academic, professional, and regulatory communities confronting rapid technological and institutional change by consolidating historical milestones and surfacing forward-looking opportunities.
Are Profitability and Leverage Able to Predict the Risk of Financial Distress? Mulyadi, Mulyadi; Meythi, Meythi; Martusa, Riki; Rapina, Rapina
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 8 No 3 (2024): December
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v8i3.2693

Abstract

The performance of the organization from a financial perspective plays a crucial role in attracting investment. Whenever this profitability indicator is put in the context of making an investment, the signaling theory arises where information about the firm’s activities is provided to affect an investment decision. The goal of this study is to observe profitability and leverage affect financial distress. The population is manufacturing enterprises registered on the Indonesia Stock Exchange between 2018 and 2022. Testing uses the SPSS statistical test tool with logistic regression. Profitability can predict the risk of financial distress. The risk of financial distress can be reduced by increasing profitability. Meanwhile, Leverage does not yet provide a definite reflection for predicting the risk of financial distress. Optimizing profits is the main thing in reducing the risk of financial distress. This will also have an impact on business continuity and not experiencing bankruptcy. The novelty of this study is that the indicator of financial distress is estimated by six consecutive years of negative earnings per share.
THE INFLUENCE OF ACCOUNTING STANDARDS, TECHNOLOGY AND LOCAL APPARATUS ON THE FINANCIAL REPORTING OF BPKAD IN BANDUNG CITY Prasetya, Cecillia Ayu; Rapina, Rapina
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 8 No 2 (2024): Edisi Mei - Agustus 2024
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v8i2.4072

Abstract

The purpose of this study is to determine the influence of the application of government accounting standards, the utilization of technology and the quality of local government apparatus on the quality reports of the Bandung City BPKAD Financial Reporting (BPKAD). This study combines several variables, namely, the variables of application standard accountancy governance (X1), utilization technology (X2), and quality apparatus government area (X3) against quality report finance (Y). The researchers took samples using purposive sampling technique. The results showed that the implementation of the government accounting standard has a significant positive effect on the Quality of financial reports. The use of technology has an important positive effect. The quality of the local Government Apparatus government area has an obvious positive effect, and the use of information technology can assist government entities in compiling and producing quality financial reports effectively, efficiently, and economically. It is important to pay more attention to the competency of the human resources of government employees. For the local government of Bandung city, it is advised to further improve the quality, relevance, and understandability of the financial statements produced so that financial reports can be presented in a timely manner. The SKPD level needs to be considered, as they greatly assist employees in performing their duties effectively.
Integrating Internal Control and User Competence: Enriching Accounting Information System Quality Rapina, Rapina; Mustamin, Nurul Intawaty Permata
Jurnal Akuntansi Vol. 16 No. 2 (2024): Vol.16 No. 2 (2024)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v16i2.9598

Abstract

Purpose - This study aims to investigate how user competency and internal controls help to improve the quality of accounting information systems (AIS) in enterprises. The study intends to discover how these characteristics influence the usefulness of the Accounting Information System notably with respect to financial data quality overall decisions being made. Design/methodology/approach - The focus of this study discusses the data that has been taken from 94 respondents registered as civil servants at several departments in PT Pos Indonesia. To analyze this relationship of user competency, internal controls and AIS quality a research methodology for the investigation into Partial Least Square-Structural Equation Modeling (PLS-SEM) is adopted. Findings - The findings of PLS-SEM analysis reveal that they both seem to play significant roles in enhancing the quality level of AIS. Proficient operators will be able to navigate the system easily, input data accurately and interpret outputs properly thus lowering mistakes in financial reporting. To ensure data integrity, control fraud and keep a clean system of record various internal controls such as dual verification, segregation of roles or regular audits are essential. Research limitations/implications - The study refers to the responses given by PT Pos Indonesia so it is not generalisable for other organizations or industries. Further study should consider businesses having different scales of operations to increase the validity in results. From a practical standpoint, the study has implications for investing in users training and development as well as on setting up strong internal control mechanisms to reduce AIS performance shortfall that influences judgment making reasoning within organizations. These require integrity, a strong fraud prevention and transaction record keeping. Keywords: User Competence, Internal Controls, PLS-SEM
MEMAKSIMALKAN AI UNTUK BISNIS DAN PRODUKTIVITAS Hidayat, Fendi; Friadi, John; Suroto, Suroto; Sutjahjo, Gandhi; Putra Yani, Dodi; Sigid Safarudin, Muhammad; Rapina, Rapina; Desvazulinda, Eisyaniah
Jurnal Pendekar Nusantara Vol. 3 No. 2 (2026): FEBRUARI 2026
Publisher : LPPM-Universitas Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37776/pend.v3i2.2094

Abstract

Kegiatan pengabdian kepada masyarakat ini dilaksanakan di Kampung Tua Teluk Mata Ikan, Batam, dengan fokus pada peningkatan literasi teknologi melalui pemanfaatan kecerdasan buatan (Artificial Intelligence/AI) untuk mendukung pengembangan bisnis lokal dan produktivitas sehari-hari. Pelatihan ini dirancang untuk memberikan pemahaman konseptual dan keterampilan praktis kepada peserta, mencakup pengenalan teknologi AI, aplikasi AI dalam pemasaran digital, otomasi pekerjaan, pengelolaan data, serta strategi adaptasi teknologi untuk pengembangan usaha kecil dan menengah (UKM). Metode pelaksanaan kegiatan meliputi penyampaian materi, diskusi interaktif, dan praktik langsung menggunakan perangkat berbasis AI, sehingga peserta dapat langsung mengaplikasikan pengetahuan yang diperoleh. Hasil kegiatan menunjukkan peningkatan signifikan dalam pemahaman dan keterampilan peserta terkait penerapan AI, yang tercermin dari kemampuan mereka menggunakan AI untuk kebutuhan bisnis dan operasional harian. Selain memberikan manfaat langsung, kegiatan ini juga membuka peluang keberlanjutan berupa pembinaan dan pendampingan lanjutan untuk memperdalam pemanfaatan teknologi digital secara strategis. Dengan demikian, kegiatan ini berkontribusi pada peningkatan kapasitas masyarakat lokal dalam menghadapi tantangan era digital sekaligus mendukung penguatan ekonomi berbasis teknologi di tingkat komunitas.
Co-Authors Afriani Afriani Agnes Cynthia Magdalena Asher, Steven Cindy Claudia, Cindy Desvazulinda, Eisyaniah 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 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 Putra Yani, Dodi Rantika, Putri Ridwan, Ridwan 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 Yasmin F., Rahajeng Yenni Carolina Yunes Riany