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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) Research Trend in Technology and Management Indonesian Journal of Sustainability Accounting and Management Journal of Creative Power and Ambition (JCPA)
Budi Septiawan
Akuntansi, Universitas Pasundan
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Other

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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
Factors Affecting the Quality of Cooperative Financial Statements Tria Khoiron Nisa Saputra; Budi Septiawan; Endra Herdiansyah
Research Trend in Technology and Management Vol. 3 No. 1 (2025): Research Trend in Technology and Management (in progress)
Publisher : RTTM

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

Abstract

Many cooperatives remain unable to prepare financial statements in accordance with applicable accounting standards, raising concerns about the quality and reliability of their financial reporting. This study aims to analyze and examine the influence of key factors—namely human resource capacity, accounting knowledge, and the use of information technology—on the quality of financial statements quality. Employing a descriptive-verification method with a quantitative approach, the research was conducted on 48 respondents comprising cooperative administrators and financial officers. Data were collected through questionnaires and analyzed using the Structural Equation Modeling-Partial Least Squares (SEM-PLS) technique. The results reveal that both human resource capacity and accounting knowledge have a significant positive impact on the quality of financial statements quality. In contrast, the use of information technology was found to have no significant positive effect. These findings suggest that improving the competencies and accounting literacy of cooperative personnel plays a more crucial role than technological adoption alone in enhancing financial reporting quality. The study contributes to the understanding of internal factors that affect financial statement quality in cooperatives and offers insights for policymakers and cooperative stakeholders seeking to strengthen financial management practices.
The Influence of Financing Risk on Mudharabah Financing in Islamic Commercial Banks Endra Herdiansyah; Fadhila Nurul Azqia; Annisa Adha Minaryanti; Budi Septiawan
Journal of Creative Power and Ambition (JCPA) Vol. 4 No. 02 (2026): Journal of Creative Power and Ambition (JCPA)
Publisher : CV Edujavare Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70610/jcpa.v4i02.1776

Abstract

The Influence of Financing Risk on Mudharabah Financing in Islamic Commercial Banks
Co-Authors Ahmad Jayadi Annisa Adha Annisa Adha Minaryanti Dini Fitria Ningsih Endra Herdiansyah Erik Syawal Alghifari Fadhila Nurul Azqia 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 Tria Khoiron Nisa Saputra Windi Fartika Yana Hadiyat