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All Journal JURNAL SISTEM INFORMASI BISNIS Jurnal Administrasi Bisnis Research Report - Social Science Journal of Economics, Business, & Accountancy Ventura Journal of Economic, Bussines and Accounting (COSTING) Owner : Riset dan Jurnal Akuntansi Jurnal ULTIMA Accounting JURNAL PENDIDIKAN TAMBUSAI Jambura Accounting Review Ultima Management : Jurnal Ilmu Manajemen Aptisi Transactions on Technopreneurship (ATT) Jurnal Riset Akuntansi Aksioma Jurnal Wacana Ekonomi Jurnal Ilmiah Edunomika (JIE) Jurnal Ekonomi Dan Bisnis Inobis: Jurnal Inovasi Bisnis dan Manajemen Indonesia BUDGETING : Journal of Business, Management and Accounting Jurnal EMA (Ekonomi Manajemen Akuntansi) REMITTANCE: JURNAL AKUNTANSI KEUANGAN DAN PERBANKAN Journal of Economics and Business UBS Jurnal Disrupsi Bisnis Jurnal Ilmiah Wahana Pendidikan Ekasakti Jurnal Penelitian dan Pengabdian (EJPP) Jurnal Sains Teknologi dan Sistem Informasi Bina Ekonomi: Majalah Ilmiah Fakultas Ekonomi Universitas Katolik Parahyangan Co-Value : Jurnal Ekonomi, Koperasi & Kewirausahaan Jurnal Ekonomi Perjuangan (JUMPER) ProBisnis : Jurnal Manajemen JAMBURA: JURNAL ILMIAH MANAJEMEN DAN BISNIS Jurnal Sains dan Teknologi Jurnal Ekonomika Dan Bisnis Economic Reviews Journal IJFBP International Journal of Family Business Practices PENGABDIAN SOSIAL Journal of Social And Economics Research Business and Entrepreneurial Review Gemilang: Jurnal Manajemen dan Akuntansi Journal of Accounting Research, Organization and Economics (JAROE) Mizania : Jurnal Ekonomi dan Akuntansi Innovative: Journal Of Social Science Research An Nuqud: Journal of Islamic Economics Indo-Fintech Intellectuals: Journal of Economics and Business Journal of Innovative and Creativity Journal of Education Transportation and Business journal of social and economic research Jurnal Ekonomi, Manajemen, Akuntansi PESHUM Jurnal Akuntansi Kontemporer Jurnal Manajemen Maranatha Jurnal Akuntansi INDONESIAN JOURNAL OF BUSINESS AND ECONOMICS
Hamfri Djajadikerta
Jurusan Akuntansi, Fakultas Ekonomi Universitas Katolik Parahyangan, Bandung
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Dampak Penerapan Teknologi Video Assistant Referee (VAR) dalam Sepak Bola Yeremias Budi Irawan; Amelia Setiawan; Hamfri Djajadikerta
SATESI: Jurnal Sains Teknologi dan Sistem Informasi Vol. 5 No. 1 (2025): April 2025
Publisher : Yayasan Pendidikan Penelitian Pengabdian ALGERO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/satesi.v5i1.3605

Abstract

This study examines the impact of implementing Video Assistant Referee (VAR) technology in football through a systematic literature review covering journals, books, research reports, and online articles. The analysis focuses on publications from the last five years ( from accredited international and national journals. Literature selection was conducted to ensure that only studies relevant to VAR in the context of professional football were analyzed. The results show that VAR improves the fairness and accuracy of referee decisions, especially in reducing fouls, offsides, and bias against the home team. This technology strengthens the integrity of the match, although there is still criticism that the length of the review slows down the rhythm of the game. From a business perspective, VAR has a positive impact on increasing club and league revenues through broadcasting rights, tickets, and merchandise, as well as attracting new sponsors by strengthening the image of professionalism in the competition. This study provides practical recommendations for league organizers in implementing VAR consistently and efficiently. Technological innovations such as semi-automated offside technology (SAOT) and artificial intelligence (AI) are projected to speed up the review process and increase transparency, supporting the growth of a fairer and more competitive modern football.
Pengaruh Implementasi Enterprise Resource Planning dalam Supply Chain Management: Sebuah Tinjauan Literatur Glorie Fajar Paularine; Amelia Setiawan; Hamfri Djajadikerta
SATESI: Jurnal Sains Teknologi dan Sistem Informasi Vol. 5 No. 1 (2025): April 2025
Publisher : Yayasan Pendidikan Penelitian Pengabdian ALGERO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/satesi.v5i1.4067

Abstract

The implementation of Enterprise Resource Planning (ERP) systems in Supply Chain Management (SCM) has become an important strategy for companies across various industry sectors worldwide. ERP helps integrate various business functions into a coordinated system, enhancing operational efficiency and supporting a company's competitiveness in the global market. However, ERP implementation is not without challenges. High costs, resistance to change within organizations, and the complexity of integration with existing systems are major obstacles to implementation. The success of ERP implementation depends heavily on key factors such as strong support from top management, readiness of human resources, and selecting the right system according to the company's needs. Comprehensive training and effective change management are necessary to ensure employees can adapt to the new system. This study emphasizes the importance of regular evaluations to ensure the ERP system functions properly and delivers optimal benefits. Additionally, the research also suggests exploring more flexible ERP implementation strategies for small and medium-sized enterprises (SMEs), as well as integrating the latest technologies like artificial intelligence (AI) and blockchain to enhance supply chain efficiency. Further research is expected to provide new insights into best practices and innovations in ERP implementation across various industry sectors.
Penerapan Augmented Reality sebagai Alat Pemasaran untuk Meningkatkan Keterlibatan dan Loyalitas Konsumen: Studi pada Aplikasi IKEA Place Angelina Cindy Setiawan; Amelia Setiawan; Hamfri Djajadikerta
SATESI: Jurnal Sains Teknologi dan Sistem Informasi Vol. 5 No. 1 (2025): April 2025
Publisher : Yayasan Pendidikan Penelitian Pengabdian ALGERO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/satesi.v5i1.4172

Abstract

Augmented Reality (AR) technology has emerged as an innovative tool in digital marketing, particularly in enhancing consumer engagement and brand loyalty. This study explores how AR implementation in IKEA Place contributes to a more interactive and personalized shopping experience. AR allows consumers to visualize furniture in their real environment, increasing confidence in purchasing decisions and reducing product return rates. Using a literature review approach, this research identifies the benefits of AR in fostering emotional connections between consumers and brands, while also highlighting challenges such as visual accuracy, consumer readiness, digital integration, and infrastructure limitations. Findings suggest that AR not only enhances consumer engagement but also serves as a differentiation strategy that strengthens brand loyalty. To maximize AR’s potential, IKEA should improve product visualization accuracy, expand consumer education, and ensure broader accessibility to AR technology. Ultimately, AR can become a key component in modern marketing strategies, driving both consumer attraction and long-term retention.
Persepsi Privasi, Persepsi Performance Risk, Online Customer Review terhadap Minat Beli Mahasiswa Calista, Nissa; Setiawan, Amelia; Wirawan, Samuel; Djajadikerta, Hamfri
JURNAL EMA (Ekonomi Manajemen Akuntansi) Vol 8, No 2 (2023): DESEMBER
Publisher : Universitas Merdeka Pasuruan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51213/ema.v8i2.376

Abstract

Perniagaan elektronik atau yang biasa dikenal dengan e-commerce merupakan semua bentuk transaksi perdagangan barang ataupun jasa menggunakan media perantara internet (Tashia, 2017). Maraknya penggunaan internet dikalangan kaum muda, yaitu mahasiswa membuat penting untuk mengetahui faktor-faktor apa saja yang dapat memengaruhi minat beli mahasiswa Indonesia untuk bertranskasi atau berbelanja di e-commerce. Maka dari itu, penelitian ini bertujuan untuk mengetahui pengaruh persepsi privasi, persepsi performance risk, dan online customer review baik secara parsial maupun simultan terhadap minat beli mahasiswa di e-commerce. Penelitian ini merupakan penelitian kausalitas kuantitatif menggunakan data primer, yaitu kuesioner. Didapatkan 107 responden yang menunjukkan bahwa secara parsial, variabel persepsi privasi dan online customer review berpengaruh terhadap minat beli, namun variabel persepsi performance risk tidak memiliki pengaruh terhadap minat beli. Secara simultan, persepsi privasi, persepsi performance risk, dan online customer review berpengaruh terhadap minat beli mahasiswa di e-commerce. Hasil penelitian ini diharapkan dapat memberikan informasi, meningkatkan pemahaman, dan sebagai bahan pertimbangan pemilik e-commerce untuk memerhatikan pengaruh persepsi privasi, persepsi performance risk, dan online customer review terhadap minat beli di e-commerce terutama di kalangan mahasiswa. Serta diharapkan dapat menjadi bahan studi untuk penelitian-penelitian selanjutnya yang berkaitan.
Penggunaan Teknologi Biofloc pada Budidaya Perikanan terhadap Peningkatan Produksi : Studi Literatur Hafiz Rahmansyah Yusup; Amelia Setiawan; Hamfri Djajadikerta
INSOLOGI: Jurnal Sains dan Teknologi Vol. 4 No. 2 (2025): April 2025
Publisher : Yayasan Literasi Sains Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55123/insologi.v4i2.4996

Abstract

Biofloc Technology (BFT) has emerged as a transformative innovation in aquaculture to address challenges in food security, production efficiency, and environmental sustainability. This literature study evaluates the impact of BFT on survival rates, growth performance, economic benefits, and environmental sustainability across various countries. Research results demonstrate that BFT improves fish survival rates by 20-30% through enhanced water quality management and provision of microbial-based natural feed, while reducing dependence on commercial feed by 15-20%. Economically, BFT reduces operational costs through feed efficiency (lowered FCR) and decreased water exchange expenses, while increasing farmers' profits. From an environmental perspective, BFT implementation enables nutrient recycling and waste reduction, while minimizing water exchange, thereby lessening negative environmental impacts. However, implementation challenges in Indonesia remain related to technical execution and farmers' understanding, contrasting with developed countries that have advanced automation and industrial integration. Strategic recommendations include establishing standardized protocols, continuous training programs, and financial support schemes to optimize BFT's contribution toward achieving sustainable development goals (SDGs) in the fisheries sector.
PENGARUH KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN DENGAN TATA KELOLA PERUSAHAAN YANG BAIK DAN TANGGUNG JAWAB SOSIAL SERTA LINGKUNGAN SEBAGAI VARIABEL INTERVENING Tarigan, Rita Corolina; Djajadikerta, Hamfri; Setiawan , Amelia
Indo-Fintech Intellectuals: Journal of Economics and Business Vol. 5 No. 2 (2025): Indo-Fintech Intellectuals: Journal of Economics and Business (2025)
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/ifijeb.v5i2.3453

Abstract

Sektor kesehatan menghadapi tuntutan yang semakin besar untuk mencapai nilai perusahaan yang berkelanjutan di tengah tantangan kompleks seperti perubahan regulasi, ekspektasi sosial, dan disrupsi teknologi. Studi ini bertujuan guna mengkaji efek kinerja keuangan terhadap nilai perusahaan melalui GCG (tata kelola perusahaan yang baik) dan CSR (tanggung jawab lingkungan dan sosial) sebagai variabel intervening. Metode kuantitatif dengan pendekatan PLS-SEM diaplikasikan pada data panel dari 26 perusahaan healthcare yang ada di BEI dalam kurun waktu 2022 hingga 2023. Temuan analisis mengindikasikan bahwasanya kinerja keuangan dan GCG secara signifikan meningkatkan nilai perusahaan. Namun, kinerja keuangan yang dalam penelitian ini diukur menggunakan Return on Assets (ROA) tidak memberikan pengaruh signifikan terhadap pengungkapan tanggung jawab sosial dan lingkungan (CSR). Di sisi lain, tanggung jawab sosial dan lingkungan yang dinilai berdasarkan indikator pengungkapan keberlanjutan juga tidak menunjukkan pengaruh signifikan terhadap nilai perusahaan yang diproksikan melalui Price to Book Value (PBV). Temuan ini mengindikasikan bahwa dalam konteks industri healthcare di Indonesia, CSR belum berperan sebagai instrumen strategis dalam membentuk persepsi pasar terhadap nilai perusahaan. Oleh karena itu, diperlukan penguatan praktik GCG dan evaluasi kritis terhadap efektivitas kebijakan CSR sebagai bagian dari strategi penciptaan nilai jangka panjang
Pengaruh Persepsi Kemudahan Penggunaan, Manfaat, dan Keamanan terhadap Loyalitas Pengguna Mobile Banking dengan Minat dan Kepuasan Pengguna sebagai Variabel Mediasi Shafira Meiza Paradisha; Amelia Setiawan; Hamfri Djajadikerta
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 5 No. 2 (2025): : Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemilang.v5i2.2344

Abstract

The launch of the Coretax system by the Directorate General of Taxes (DGT) represents a significant step in Indonesia's tax modernization, aiming to streamline administration and boost efficiency. However, its initial implementation faced severe technical issues, leading to substantial disruptions. This study analyzes the challenges encountered, evaluates stakeholder responses (government, businesses, consultants), identifies the causes of technical failures, and assesses the impact on business operations, tax revenue, and compliance. Using qualitative content analysis, 66 news summaries from Indonesian online media between November 2024 and March 2025 were examined. Findings indicate that widespread technical issues, such as errors and access difficulties, significantly burdened users and generated complaints. The government’s response was mainly reactive, offering penalty removals and commitments for system improvements. Issues also extended to governance, external oversight by institutions like DPR and KPK, and concerns over fiscal implications. The study identifies key factors contributing to the challenges, including inadequate system readiness, poor socialization, and lack of thorough pre-implementation testing. It underscores the complexity of large-scale public sector digitalization in Indonesia, calling for urgent improvements in planning, testing, governance, and stakeholder involvement for the successful implementation of Coretax and future digital initiatives.
Minat dan Keputusan Mahasiswa Menggunakan QRIS : Tinjauan dari Perspektif Persepsi Vania Vashti; Amelia Setiawan; Hamfri Djajadikerta
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 5 No. 2 (2025): : Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemilang.v5i2.2346

Abstract

This study aims to analyze the influence of perceived ease of use, perceived security, and ease of finding QRIS-enabled outlets on the intention to use and the actual usage decision of QRIS as a transaction tool among active university students. This research employs a quantitative approach, collecting data through an online questionnaire distributed via Google Forms to 118 active students who have used QRIS. Data analysis was conducted using Partial Least Squares–Structural Equation Modeling (PLS-SEM) with the SmartPLS 4 application. The results indicate that the three independent variables have a positive and significant effect on the intention to use QRIS. Furthermore, the intention to use was also found to have a significant impact on the usage decision. These findings suggest that positive perceptions regarding technological ease, transaction security, and outlet accessibility play an important role in driving QRIS adoption among students. This study is expected to serve as a reference for formulating strategies to increase the use of digital payment systems in higher education environments.
Faktor-Faktor yang Mempengaruhi Keputusan Pembelian melalui Aplikasi Shopee pada Generasi Z Golda Chrissty Natalie; Amelia Setiawan; Hamfri Djajadikerta
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 5 No. 2 (2025): : Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemilang.v5i2.2481

Abstract

The rapid development of e-commerce has encouraged digital companies such as Shopee to implement various promotional strategies, such as discounts, free postage vouchers, and variations of outlets, in order to attract consumer buying interest, especially from the Z generation. This study aims to analyze the influence of each of these strategies on the interests and purchasing decisions through the Shopee application, as well as studying the effectiveness of the strategy from the management accounting point of view. Using a quantitative approach with the PLS-SEM method on 102 generation Z respondents, the results showed that only free postage vouchers had a significant effect on purchase interest, while discounts and outlet variations did not show significant effects. This finding becomes an important foundation for management accounting in conducting cost-hanefit analysis-based evaluations: Statistically ineffective promotional strategies can cause a waste of company resources. Therefore, this information can be used by management to assess the efficiency of promotional costs, prepare a more targeted marketing budget, and direct resources to incentives that are proven to have a positive impact on consumer behavior. Thus, this study contributes to providing empirical data that can support managerial decision making based on efficiency and economic value.
Transformasi Kepuasan Pelanggan di Era Digital : Peran Brand Image dalam Perbandingan E-Service dan Layanan Konvensional Blue Bird Josephine Patricia Bunga Rimta; Amelia Setiawan; Hamfri Djajadikerta
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 5 No. 2 (2025): : Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemilang.v5i2.2482

Abstract

The development of digital technology has changed the landscape of the transportation industry in Indonesia, including in providing taxi services.  This study aims to analyze the effect of service quality (service quality), the quality of digital service (e-service quality), trust (trust), and digital trust (e-traust) on customer satisfaction, with brand image as an intervening variable, in users of My Blue Bird applications and conventional Blue Bird taxis.  This study uses a quantitative approach with the distribution of questionnaires to 160 respondents, consisting of conventional taxi users and users of the My Blue Bird application.  Data analysis techniques are carried out using the Partial Least Square Structural Equation Modeling (PLS-SEM) method using SmartPLS 3. The results show that most of the independent variables can be proven to have a barrier of brand images and customer satisfaction, except e-TRUST which cannot be proven to have an effect on customer satisfaction.  Brand image is proven to act as an intervening variable that strengthens the influence between service quality and trust on customer satisfaction.  This finding confirms the importance of integration of service quality and brand image in the digitalization strategy of transportation services to improve customer experience.
Co-Authors Adela Agustinus Susilo Aldifayan, Nisrina Amelia Setiawan Amelia Setiawan Andhella, Sylviana Andriana, Gisella Angela Kayla Jannessa Agustinus Angelina Cindy Setiawan Anjarany, Shabrina Antonio Alfio Audrey Aurelia Binekas, Bani Calista, Nissa Chandra, Haryani Devina Nathania Devinsa Aurelle Gunawan Devita Wulandari Dewanti, Monica Paramita Ratna Putri Enung Nurhayati Erwin Kornelius Faninda, Sandra Fanji Farman Fannyra Lianty Felicia, Jane Felita Aileen Fransisca Ardieta Amabel Christy Gisella Andriana Glorie Fajar Paularine Golda Chrissty Natalie Grace Meyliana Hermawan Gunawan, Agnes Regina Gustantio, Esther Rendy Hafiz Rahmansyah Yusup Haki, Billy Adriyadi Halim, Fidelia Vanessa Hanna Priscilla Haryani Chandra Haryanto Haryanto Haryono, Jane Magdalena Heryadi , Alicya Irma Suryani Iskandar, Sesilia Abigail Jesslyn, Vellicia Jesslyn Jocelyn Andhari Avrilly Joseph Ferigandhi Bede Josephine Patricia Bunga Rimta Joychristy, Eveline Judith Tagal Gallena Sinaga Katlea Fitriani Khaliza, Lidya Adisti Ghaida Nur Kusuma Natita, Rendi Lilian Danil Lusanjaya, Gery Lusanjaya, Gery Raphael Marcella Virginia, Agnes Marjuka, Martinus Yuwana Marshanda Azalia Michael Michael Michael Michael Monica, Cassia Muhammad Syahrudin Nikolaus, Khoe Felicia Nina Septina Noviana, Yosephine Artha Nurhadewa, Kresna Patrick Pebrian Pratama Putri, Alma Nabila Kuntoro Rahman, Erpi Renisha Rizki Indrawan Robert Vincent Kristanto Rustanto, Vina Regina Samuel Wirawan Santoso, Nathalia Santoso, Urip Sasmitapura, Angga Setiawan , Amelia Setiawan, Stanley Shafira Meiza Paradisha Shavinna Dwi Gunawan Stephen Sanjaya Kusnandar Susilo, Agustinus Sylvia Fettry Sylvia Fettry E.M Tanaya, Alicia Tarigan, Rita Corolina Valencia, Jessica Valerie Vania Vashti Vareen Canovala Veronika Veronika Vicky Dzaky Cahaya Putra Viony Fransiska Widyawan, Margareta Jane Wijaya, Chandra Ferdinand Yane Devi Anna Yanuarita Hendrani Yeremias Budi Irawan Yuwono, Aurelia Marvetta