Article Per Year (5 Year)
p-Index From 2021 - 2026
1.456
P-Index
This Author published in this journals
All Journal International Journal of Evaluation and Research in Education (IJERE) JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi Trikonomika: Jurnal Ekonomi Indonesian Journal of Sustainability Accounting and Management AKUNTANSI DEWANTARA Jurnal Kajian Akuntansi JMM (Jurnal Masyarakat Mandiri) 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

Published : 12 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 12 Documents
Search

 1   2 
CRITICAL SUCCESS FACTORS FOR ACCOUNTING INFORMATION SYSTEM IMPLEMENTATION: EVIDENCE FROM MANUFACTURING COMPANIES Yana Hadiyat; Budi Septiawan; Annisa Adha
JRAK Vol 15 No 2 (2023): 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.v15i2.9840

Abstract

Not all manufacturing companies are successful in implementing an integrated Accounting Information System (AIS), it requires the right combination of technology and humans as the main drivers. This research explored the relationship between organizational commitment from AIS users, knowledge of accounting managers, and data quality on the success of AIS implementation in manufacturing companies. A quantitative approach used the SEM-PLS method on 50 manufacturing companies in Indonesia. Meanwhile, the research results stated that data quality and knowledge of accounting managers had a positive and significant effect on the success of AIS implementation, while organizational commitment did not have a significant effect. This research implied that manufacturing companies could emphasize quality data and increase the knowledge of their managers to provide value to the organization through AIS.
The Penerapan E-Procurement Dan Pengendalian Internal Dalam Meningkatkan Efektivitas Pencegahan Fraud Pengadaan Barang Dan Jasa Budi Septiawan; Dini Fitria Ningsih
JRAK: Journal of Accounting Research and Computerized Accounting Vol 11 No 2 (2020): JRAK: Jurnal RIset Akuntansi dan Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/jrak.v11i2.2116

Abstract

Fraud is still a phenomenon in the activities of procurement of goods and services in various sectors, this study revealed how the implementation of e-procurement and adequate internal control will increase the effectiveness of fraud prevention of goods and services. The Bandung City Bhayangkara Hospital was the subject of this study. The sampling technique used is the saturation sample method which is part of non-probability. While the statistical analysis used in this study is the validity test, reliability test, multiple correlation analysis, multiple linear regression analysis, T test and F test. The results showed that the implementation of e-procurement on the effectiveness of fraud prevention procurement of goods and services is 32.8% . The influence of internal control on the effectiveness of fraud prevention procurement of goods and services is equal to 33%. Simultaneously shows that the magnitude of the effect of the implementation of e-procurement and internal control on the effectiveness of fraud prevention of goods and services procurement of 65.8%. Keywords : E-Procurement, Internal Control, Fraud Prevention of Goods and Services
Co-Authors Ahmad Jayadi Annisa Adha Dini Fitria Ningsih Erik Syawal Alghifari Gita Nurul Falaq Ifa Ratifah Ina Ratnamiasih Jeihan Luqmansyah Luluk Alfiani Martin Quinn Mochammad Ridwan Mochammad Ridwan Muhammad Fadel Rahim Musyaffi, Ayatulloh Michael Sasa S. Suratman Szilard Farkasdi Tiara Lisdianti Windi Fartika Yana Hadiyat