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All Journal International Journal of Evaluation and Research in Education (IJERE) Trikonomika: Jurnal Ekonomi Indonesian Journal of Sustainability Accounting and Management AKUNTANSI DEWANTARA Jurnal Kajian Akuntansi JMM (Jurnal Masyarakat Mandiri) Akurasi : Jurnal Studi Akuntansi dan Keuangan Jurnal Riset Akuntansi Kontemporer Jurnal Akademi Akuntansi (JAA) Indonesian Journal of Sustainability Accounting and Management
Budi Septiawan
Akuntansi, Universitas Pasundan
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Other

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Keberhasilan Implementasi Sistem E-Procurement pada Pemerintah Daerah se-Provinsi Jawa Barat Budi Septiawan
Jurnal Kajian Akuntansi Vol 2, No 1 (2018): JUNI 2018
Publisher : Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/jka.v2i1.1240

Abstract

AbstractThis study was conducted to determine what are the critical success factors of e-Procurement system implementation. Data obtained based on a survey which conducted in some Local Governments of  West Java Province.This study used verificative research method which seek the relationship among variables in this research, the statistical softwarewhich used was SmartPLS version 2.0. Data obtained through questionnaires, the respondents were Kelompok Kerja (Pokja) who worked for Unit Layanan Pengadaan (Procurement Division) in some Local Governments ofWest Java Province.The results obtained, that simultaneously all critical success factors such as organizational factor, technological factor, supplier factor and user factor influenced significantly and positively tothe successful implementation of e-Procurement system. Likewise partially,organizational factor, technological factor, supplier factor and user factor influenced significantly and positively tothe successful implementation of e-Procurement system in West Java Province.Keywords : Critical Success Factors, e-Procuement SystemAbstrakPenelitian ini dilakukan untuk mengetahui faktor-faktor apa sajakah yang menjadi penentu keberhasilan dalam implementasi sistem e-Procurement. Data diperoleh berdasarkan survey yang dilakukan di beberapa pemerintah daerah di Wilayah Provinsi Jawa Barat. Penelitian ini menggunakan metode penelitian verifikatif yang mencari hubungan antar variabel satu sama lain, software statistik yang digunakan adalah SmartPLS versi 2.0. Data yang terkumpul diperoleh melalui penyebaran kuesioner, dengan responden para kelompok kerja (Pokja) yang bekerja di Unit Layanan Pengadaan di beberapa pemerintah daerah di wilayah Provinsi Jawa Barat.Hasil penelitian yang diperoleh menunjukan bahwa secara simultan semua faktor-faktor penentu seperti faktor organisasional, faktor teknologi, faktor pemasok dan faktor pengguna memberikan pengaruh positif dan signifikan terhadap keberhasilan implementasi sistem e-Procurement. Begitu pula secara parsial faktor organisasional, faktor teknologi, faktor pemasok, dan faktor pengguna memberikan pengaruh yang positif dan signifikan terhadap keberhasilan implementasi sistem e-Procurement di Provinsi Jawa Barat.Kata Kunci : Faktor-Faktor Penentu Keberhasilan Sistem, Sistem e-Procurement
Skeptisisme Auditor dan Dimensi Fraud Triangle Dalam Mendeteksi Kecurangan Mochammad Ridwan; Ida Suraida; Budi Septiawan; Erfiyana Arsika Dewi
Akurasi : Jurnal Studi Akuntansi dan Keuangan Vol 4 No 1 (2021): Akurasi: Jurnal Studi Akuntansi dan Keuangan, Juni 2021
Publisher : Magister Akuntansi Fakultas Ekonomi dan Bisnis Unram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/akurasi.v4i1.78

Abstract

Penelitian ini bertujuan untuk menguji pengaruh skeptisisme profesional auditor dan dimensi fraud triangle terhadap kemampuan auditor yang bekerja pada Kantor Akuntan Publik di Kota Bandung dalam mendeteksi kecurangan. Metode kuantitatif dengan analisis verifikatif digunakan dalam penelitian ini. Hasil penelitian menunjukkan skeptisisme profesional dan dimensi fraud triangle berpengaruh signifikan positif terhadap kemampuan auditor dalam mendeteksi kecurangan. Temuan penelitian ini mengimplikasikan perlu diperkuat sikap skeptis auditor dan pemahaman yang baik terhadap potensi terjadinya fraud yang muncul dari dorongan internal maupun eksternal seorang pelaku fraud, sehingga kecurangan dalam sebuah organisasi dapat dideteksi sejak awal.
Factors Influencing Green Human Capital to Improve Green Performance in Indonesian Start-Up Business Ina Ratnamiasih; Mochammad Ridwan; Budi Septiawan
Indonesian Journal of Sustainability Accounting and Management Vol 6, No 1 (2022): June 2022 Article-in-Press
Publisher : Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28992/ijsam.v6i1.488

Abstract

This study gathers empirical evidence on the influence of green human resource management, green training, and the role of government in encouraging green human capital to improve green performance. The author conducted this study using a survey of 91 startup businesses in Indonesia as the sample, selected using a purposive sampling method. Data were collected using questionnaires. After collection, the author tested the validity and reliability of the data prior to hypotheses testing. Data analysis for hypothesis testing adopted partial least squares regression. Results indicate that green human capital management, green training, and the role of government significantly affect green human capital. Green human capital in turn significantly affects Green Performance. Green Performance can be successful by increasing awareness of green human capital on the part of startup businesses in Indonesia. Using green human capital to improve green performance will require green human resource management, green training, and the participation of the government, which must carry out its assistance with implementation through a sustainable commitment. Green Performance measurement is an issue of concern for sustainability and environmental balance in startup businesses in Indonesia.
DETERMINANTS OF COMMERCIAL BANKS PROFITABILITY: EVIDENCE FROM GERMANY Szilard Farkasdi; Budi Septiawan; Erik Syawal Alghifari
JRAK Vol 13 No 2 (2021): October Edition
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrak.v13i2.4500

Abstract

This study aims to determine the determinants of profitability in commercial banks in Germany. The population is 7 banking sector companies listed in the DAX (Deutscher Aktienindex) Bank during the 2017-2020 period, with a sample of 5 banks and producing 20 observational data. The method used is descriptive and verification with multiple regression analysis. The results show that asset size, capital adequacy, deposits and non-interest income have a significant positive effect on profitability. Partially, asset size, capital adequacy and non-interest income have a significant positive effect, while the deposit has a significant negative effect on profitability. The most dominant factor affecting profitability is non-interest income.
KEBERHASILAN IMPLEMENTASI SISTEM INFORMASI AKUNTANSI DALAM PERSPEKTIF KOMITMEN ORGANISASIONAL DAN PENGETAHUAN MANAJER Mochammad Ridwan; Budi Septiawan; Sasa S Suratman
JRAK Vol 11 No 2 (2019): Edisi Oktober
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrak.v11i2.3758

Abstract

This study aims to determine the influence of organizational commitment and knowledge of accounting managers on the successful implementation of accounting information systems either simultaneously or partially. It was conducted at SOE in West Java. The research method used were descriptive and verification method. The number of samples were 33 companies, with a simple random sampling technique. The type of data is primary data obtained through a questionnaire distributed to the accounting department manager. The analysis used is multiple linier regression analysis. The results indicated that the level of organizational commitment and the successful implementation of accounting information systems are in the high category, the knowledge of accounting managers is in the very high category. Either simultaneously or partially organizational commitment and knowledge of accounting managers have a positive and significant effect on the successful implementation of accounting information systems at SOE in West Java. The greatest influence is the knowledge of accounting managers.
Faktor- Faktor Yang Mempengaruhi Kepuasan Pengguna Dan Implikasinya Terhadap Kinerja Pengguna Sistem Informasi Akuntansi Luluk Alfiani; Budi Septiawan; Sasa S. Suratman
Jurnal Akademi Akuntansi Vol. 5 No. 1 (2022): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v5i1.17962

Abstract

This study aims to determine whether there is an influence on the quality of accounting information systems, information quality and perceived usefulness on user satisfaction and their implications for individual performance at Perum BULOG West Java Regional Office. The research approach in this research is descriptive analysis and verification using primary data. The sampling technique used is probability sampling with simple random sampling technique. Statistical analysis used in this study is multiple linear regression analysis with hypothesis testing t test and f test. The number of population in this study was 64 people, the research sample used was 55 people with data sources obtained through the results of filling out questionnaires. The results show that the variables of accounting information system quality, information quality, perceived usefulness and user satisfaction have an effect on individual performance either partially or simultaneously. This study aims to determine what factors can improve the performance of users of accounting information systems. So, if in the end the users are satisfied and there is an increase in performance, then the company's performance will increase in line with the good performance of the users of the accounting information system.
APPLICATION OF TRIPLE-ENTRY BOOKKEEPING WITH BLOCKCHAIN TECHNOLOGY AS AN EFFORT TO PREVENT ACCOUNTING FRAUD Budi Septiawan; Windi Fartika
AKUNTANSI DEWANTARA Vol 6 No 2 (2022): AKUNTANSI DEWANTARA (EDISI KHUSUS) VOL. 6 NO. 2 AGUSTUS 2022
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/ad.v6i2.13033

Abstract

This study aims to find out how blockchain technology which is very popular in the world of cryptocurrencies can be applied to accounting as an effort to prevent accounting fraud. Where blockchain technology is packaged as a triple-entry recording system so that the level of security of recording transactions becomes more transparent and makes audit trails easier. The research method in this study is by descriptive and qualitative analysis methods, namely by collecting, presenting and analyzing the information / data obtained so that a fairly clear picture of the problem discussed can be obtained. The results of this study show that the application of triple-entry bookkeeping with blockchain technology offers the benefits of traceability, punctuality, protection against manipulation and high transparency. Triple-entry bookkeeping is a solution to solve transparency issues and fraud activity problems that have not been completely resolved so far.
PERHITUNGAN HARGA POKOK PRODUKSI FRESHTIME YOGURT 250 ML MENGGUNAKAN METODE ACTIVITY BASED COSTING PADA KOPERASI PETERNAK SAPI Budi Septiawan; Ahmad Jayadi; Tiara Lisdianti; Gita Nurul Falaq; Jeihan Luqmansyah; Muhammad Fadel Rahim
JMM (Jurnal Masyarakat Mandiri) Vol 6, No 5 (2022): Oktober
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jmm.v6i5.10784

Abstract

Abstrak : KPSBU Lembang merupakan produsen susu sapi yang yang mempunyai peran utama dalam meningkatkan usaha para peternak sapi. Dalam menjalankan usahanya, KPSBU Lembang mengalami arus kas masuk yang kurang optimal khususnya dari pendapatan produk Freshtime Yogurt 250 ml. KPSBU Lembang masih belum baik dalam pengidentifikasian biaya karena terdapat beberapa biaya aktivitas yang belum terdokumentasi sehingga berdampak dalam perhitungan harga pokok produksi yang belum tepat. Tujuan kegiatan ini adalah untuk memberikan pemahaman dan pelatihan tentang akuntansi biaya, serta membuat aplikasi perhitungan harga pokok produksi yang aplikatif dan bisa digunakan oleh mitra. Pengabdian ini dilakukan dengan metode observasi, pelatihan dan pendampingan di lapangan selama satu bulan. Kami tim Pengabdian Kepada Masyarakat (PKM) Program Studi Akuntansi Universitas Pasundan berhasil memberikan pemahaman tentang akuntansi biaya kepada mitra dan peserta pelatihan yang berjumlah 20 orang sebesar 75%. Disamping itu, tim pengabdian juga berhasil membuat aplikasi perhitungan harga pokok produksi, sehingga KPSBU dapat menentukan harga pokok produksi yang tepat dan akurat.Abstract: KPSBU Lembang is a producer of cow's milk which has a major role in increasing the business of cattle farmers. In running its business, KPSBU Lembang experienced less than optimal cash inflows, especially from the income of the 250 ml Freshtime Yogurt product. KPSBU Lembang is still not good at identifying costs because there are several activity costs that have not been documented so that the impact on the calculation of the cost of production is not correct. The purpose of this activity is to provide understanding and training on cost accounting, as well as create applications for calculating the cost of production that are applicable and can be used by partners. This service is carried out using the method of observation, training and assistance in the field for one month. We, the Community Service Team (PKM) of the Pasundan University Accounting Study Program, succeeded in providing 75% understanding of cost accounting to partners and training participants. In addition, the team has also succeeded in making an application for calculating the cost of production, so that KPSBU can determine the right and accurate cost of production.
SUSTAINABILITY FOR STARTUP BUSINESS: THE ROLE OF HUMAN CAPITAL Mochammad Ridwan; Ina Ratnamiasih; Budi Septiawan
TRIKONOMIKA Vol 21 No 2 (2022): December Edition
Publisher : Faculty of Economics and Business, University of Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (296.56 KB) | DOI: 10.23969/trikonomika.v21i2.6967

Abstract

The development of digital business is currently driving the rapid growth of the startup business. Startups are required to develop their capabilities through human resources, which are important human capital for the business they run. This research was conducted on a sample of startups located in the city of Bandung. The research was conducted for four months with the aim of determining the factors that affect human capital in a startup business and how the influence of human capital on company performance. The research method used is descriptive and quantitative methods with SEM PLS data analysis tools. The results of the study show that the role of human capital is quite large in startup performance. The results of the study also show the influence of all the factors studied, especially HR management and the role of the government as the factors that contribute the most to human capital.
Factors Influencing Green Human Capital to Improve Green Performance in Indonesian Start-Up Business Ina Ratnamiasih; Mochammad Ridwan; Budi Septiawan
Indonesian Journal of Sustainability Accounting and Management Vol. 6 No. 1 (2022): June 2022
Publisher : Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28992/ijsam.v6i1.488

Abstract

This study gathers empirical evidence on the influence of green human resource management, green training, and the role of government in encouraging green human capital to improve green performance. The author conducted this study using a survey of 91 Start-up businesses in Indonesia as the sample, selected using a purposive sampling method. Data was collected using questionnaires. After collection, the author tested the validity and reliability of the data prior to hypotheses testing. Data analysis for hypothesis testing adopted partial least squares regression. Results indicate that green human capital management, green training, and the role of government significantly affect green human capital. Green human capital in turn significantly affects Green Performance. Green Performance can be successful by increasing awareness of green human capital on the part of Start-up businesses in Indonesia. Using green human capital to improve green performance will require green human resource management, green training, and the participation of the government, which must carry out its assistance with implementation through a sustainable commitment. Green Performance measurement is an issue of concern for sustainability and environmental balance in Start-up businesses in Indonesia.
Co-Authors Ahmad Jayadi Annisa Adha Annisa Adha Minaryanti Atang Hermawan Erfiyana Arsika Dewi Erik Syawal Alghifari Gita Nurul Falaq Ida Suraida Ifa Ratifah Ina Ratnamiasih Jeihan Luqmansyah Luluk Alfiani Martin Quinn Mochammad Ridwan Mochammad Ridwan Muhammad Fadel Rahim Musyaffi, Ayatulloh Michael R. Muchamad Noch Sasa S. Suratman Szilard Farkasdi Tiara Lisdianti Windi Fartika Yana Hadiyat Yana Rochdiana Hadiyat