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All Journal JURNAL DINAMIKA EKONOMI PEMBANGUNAN Sosiohumaniora Krisna: Kumpulan Riset Akuntansi Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan) International Journal of Supply Chain Management Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan Publik JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) EKUITAS (Jurnal Ekonomi dan Keuangan) Journal of Accounting Auditing and Business Indonesian Governance Journal (Kajian Politik-Pemerintahan) Indonesian Governance Journal : Kajian Politik-Pemerintahan

Nunuy Nur Afiah

Fakultas Ekonomi Dan Bisnis, Universitas Padjadjaran

Author-ID : 333674

Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Engineering Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Social Sciences Transportation

Published : 14 Documents Claim Missing Document

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Articles

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The Influence of Internal Control System, Information Technology Utilization, and Organizational Commitment on Government Accountability Performance Dena Handayani; Ivan Yudianto; Nunuy Nur Afiah
Journal of Accounting Auditing and Business Vol 3, No 2 (2020): July Edition
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/jaab.v3i2.26120

Each government institution has a mission to be achieved. Goals and objectives achievement that has been set through the system of accountability performance is a common indicator to measure mission accomplishment. There are several district and municipals in the province of West Java that has poor accountability performance. This study aims to determine the effect of the government internal control system, information technology utilization and organizational commitment on accountability performance of government institutions. The research adopts a quantitative interpretive approach. The population in this study is six districts and municipals in West Java Province, where each district and municipals consists of 5 local government working unit. The data analysis technique in this study uses multiple linear regression. The results of this study indicate that partially and simultaneously, there is a positive and significant influence between the government internal control system, information technology utilization and organizational commitment on accountability performance of government institutions.

PENGARUH KOMPETENSI ANGGOTA DPRD DAN APARATUR PEMERINTAH DAERAH, PELAKSANAAN SISTEM INFORMASI AKUNTANSI, PENGANGGARAN SERTA KUALITAS INFORMASI KEUANGAN TERHADAP PRINSIP-PRINSIP TATA KELOLA PEMERINTAH DAERAH YANG BAIK: SURVEY PADA KABUPATEN/KOTA DI JAWA BA Nunuy Nur Afiah
Sosiohumaniora Vol 12, No 1 (2010): SOSIOHUMANIORA, MARET 2010
Publisher : Universitas Padjadjaran

Penelitian ini bertujuan untuk menguji Pengaruh Kompetensi Anggota DPRD, Kompetensi Aparatur Pemda, Pelaksanaan Sistem Informasi Akuntansi, Penganggaran, dan Kualitas Informasi Akuntansi Terhadap Prinsip-Prinsip Tata Kelola Pemda yang Baik. Metode penelitian yang digunakan adalah descriptive dan explanatory survey terhadap 25 kabupaten/kota di Jawa Barat. Pengumpulan data dilakukan dengan teknik survey menggunakan instrument kuesioner. Dilengkapi dengan teknik observasi. Dilaksanakan sejak bulan September 2003 sampai dengan bulan Agustus 2004. Metode analisis menggunakan Path Analysis. Kesimpulan penelitian ini adalah Kompetensi Anggota DPRD, Kompetensi Aparatur Pemda, Pelaksanaan Sistem Informasi Akuntansi, Penganggaran, dan Kualitas Informasi Akuntansi berpengaruh terhadap Prinsip-Prinsip Tata Kelola Pemda yang Baik.

PENGARUH PEMANFAATAN TEKNOLOGI INFORMASI DAN SISTEM PENGENDALIAN INTERNAL PEMERINTAH TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH DENGAN PENATAUSAHAAN ASET TETAP SEBAGAI VARIABEL INTERVENING (Studi pada BPKA Kota Bandung) Faesal Fazlurahman; Nunuy Nur Afiah; Ivan Yudianto
KRISNA: Kumpulan Riset Akuntansi Vol. 12 No. 2 (2021): KRISNA: Kumpulan Riset Akuntansi
Publisher : Fakultas Ekonomi, Program Studi Akuntansi, Universitas Warmadewa

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The purpose of this study was to examine the effect of the use of information technology (IT) and the government's internal control system (SPIP) on the quality of local government financial statements (LKPD) by administering fixed assets as an intervening variable. the determination of the sample is determined by simple random sampling with the Slovin formula. The data source is primary data from the results of the questionnaire distributed and processed by path analysis. This study resulted in SPIP and the administration of fixed assets partially and simultaneously had a positive and significant effect on the quality of LKPD. However, the partial use of IT has a positive but not significant effect on the quality of LKPD. Then the partial and simultaneous use of IT and SPIP has a significant positive effect on the administration of fixed assets. In addition, the administration of fixed assets proved to be able to partially mediate the effect of the use of IT and SPIP on the quality of LKPD.

Analysis of Factors Affecting the Level Of E-Government Implementation in West Java Syaiful Ikhsan; Nunuy Nur Afiah; Ivan Yudianto
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 5 No 1 (2021): April
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v5i1.1491

In order to increase public accountability, transparency, and so that the government is more effective and efficient in running the government. Local governments use a tool called e-government. Not only has the objectives of transparency and accountability, the use of e-government application systems is expected to be able to improve the performance of local governments to be more economical, efficient and effective. This study aims to examine the effect of PAD, capital expenditure, financing revenue, PDRB, education level, and population factors on the e-government index value. Data analysis used linear regression analysis with quantitative research methods. The results of the study based on linear regression indicate that the PAD, capital expenditure, financing revenue, PDRB, and population factors have a positive effect on the e-government index value in regency / municipal governments in West Java.

ANALISIS HAMBATAN KUALITAS SISTEM INFORMASI AKUNTANSI PERBANKAN DI ERA INDUSTRI 4.0 Rapina Rapina Rapina; Hanny Hanny; Nunuy Nur Afiah
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 5 No 4 (2021)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

The fourth Industrial Revolution significantly changed banking products and services. The bank needs relevant and quality accounting information to support them in providing products and services to customers. The required accounting information is generated from an accounting information system owned by each bank. The purpose of this research is to determine how much the independent variables can influence the successful implementation of the accounting information system in banking. There are three independent variables analyzed, namely personality characteristics, organizational structure and quality of business processes. The results of this study are expected to be useful for banks in implementing strategies when managing the quality of accounting information systems that will produce quality accounting information. The type of data used in this study is primary data obtained through distributing questionnaires to 46 banking companies in Indonesia. Verification analysis was performed using the SEM-PLS test tool. The results showed that problems in the quality of accounting information were caused by the application of accounting information systems that were not maximally integrated. Furthermore, it was found that the application of accounting information systems in banking organizations must be able to accommodate personality characteristics, organizational structure and quality of business processes.

PENGARUH SIZE, WEALTH, INTERGOVERMENTAL REVENUE DAN BELANJA MODAL TERHADAP KINERJA PEMERINTAH DAERAH Iim Nur Aminah; Nunuy Nur Afiah; Arie Pratama
Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan) Vol 3, No 2 (2019): April
Publisher : Universitas Sangga Buana

Penelitian ini bertujuan untuk memberikan bukti empiris tentang pengaruh Size, Wealth, Intergovernmental Revenue dan Belanja Modal terhadap Kinerja Penyelenggaraan Pemerintah daerah dengan menggunakan LPPD sebagai sumber utamanya.Populasi yang digunakan dalam penelitian ini adalah pemerintah daerah yang ada di wilayah Jawa Barat tahun 2014-2016 yang terdiri dari 18 Kabupaten, 9 Kota dan 1 Provinsi. Pengambilan sampel penelitian dengan menggunakan metode purposive sampling, dan diperoleh sebanyak 84 pengamatan, setelah dilakukan analisis terdapat 9 data yang tidak sesuai kriteria, sehingga total sampel yang diteliti sebanyak 72 pengamatan. Data yang terkumpul dianalisis dengan menggunakan Program SPSS dengan menggunakan uji asumsi klasik, kemudian dilakukan uji hipotesis dengan metode analisis regresi linier berganda dan terakhir uji statistik.Hasil penelitian menunjukkan bahwa variabel size, wealyh, intergovernmental revenue dan belanja modal berpengaruh positif terhadap kinerja penyelenggaraan pemerintah daerah.

PENGARUH UKURAN ENTITAS DAN KOMPLEKSITAS TERHADAP KELEMAHAN PENGENDALIAN INTERN PADA KEMENTERIAN PUPR Ahmad Fadillah Adha; Nunuy Nur Afiah; Arie Pratama
Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan) Vol 3, No 2 (2019): April
Publisher : Universitas Sangga Buana

Kementerian PUPR telah meningkatkan opini atas laporan keuangan 2016 dan 2017 menjadi Wajar Tanpa Pengecualian yang sebelumnya di tahun 2015 mendapatkan opini Wajar Dengan Pengecualian. Opini Wajar Tanpa Pengecualian tersebut masih terdapat pengendalian intern yang belum efektif karena masih adanya temuan kelemahan pengendalian intern yang ditemukan dan dilaporkan pada Laporan Hasil Pemeriksaan. Tujuan dari penelitian ini adalah untuk mengetahui pengaruh ukuran entitas (dengan proksi aset dan anggaran belanja) dan kompleksitas terhadap kelemahan sistem pengendalian internal. Jumlah observasi dari penelitian ini adalah 33 observasi (11 Unit Eselon I dikalikan tiga tahun). Metode analisis adalah regresi data panel dengan menggunakan perangkat lunak EViews 9. Hasil penelitian menunjukkan bahwa, aset berpengaruh negatif terhadap kelemahan sistem pengendalian intern sedangkan anggaran belanja dan kompleksitas berpengaruh positif terhadap kelemahan sistem pengendalian intern.

Supply Chain Quality Accounting Information Systems with Business Strategy Effective in Bumn Bandung Indonesia Nur Zeina Maya Sari; Azhar Susanto; Nunuy Nur Afiah; Memed Sueb; Harry Suharman
International Journal of Supply Chain Management Vol 8, No 6 (2019): International Journal of Supply Chain Management (IJSCM)
Publisher : International Journal of Supply Chain Management

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Purpose study aims to determine Supply Chain Quality of Accounting Information Systems, with Business Strategy at BUMN in Bandung Indonesia. The function accounting information system is to provide information important to reduce uncertainty, support decisions, and encourage better, scheduling, and job control. An important business strategy in the implementation of an effective information system. This study uses descriptive methods and types of research that are verification. The type of data which is the primary using primary data uses an interval scale for measurement. Validity and reliability tests were carried out on the collected questionnaires, then ordinal-scale data in interval then using MSI (interval measurement). Data analysis was performed using SPSS. The Supply Chain Quality Accounting Information System at BUMN is not good, there is no fast and Quality of accounting information systems with business strategies effective. The accounting information system is not yet fully qualified.

Implikasi Belanja Modal dan E-Government Terhadap Kinerja Keuangan Pemerintah Daerah di Bangka Belitung dan Sumatera Selatan Ibnu Hamzami Ulfi; Nunuy Nur Afiah; Sri Mulyani
INDONESIAN GOVERNANCE JOURNAL : KAJIAN POLITIK-PEMERINTAHAN Vol 5 No 2 (2022)
Publisher : Universitas Pancasakti Tegal

Penelitian ini bertujuan untuk menguji pengaruh belanja modal dan implementasi e-government terhadap kinerja keuangan pemerintah daerah. Populasi dalam penelitian ini adalah pemerintah daerah di Sumatera Selatan dan Bangka Belitung, dengan teknik pengambilan sampel menggunakan pengambilan sampel purposive dan waktu pengamatan selama 3 tahun, yang menghasilkan 45 data observasional. Jenis penelitian ini adalah penelitian kuantitatif. Teknik analisis data dalam penelitian ini menggunakan regresi data panel dengan pendekatan random effect model (REM). Berdasarkan hasil analisis data, diketahui bahwa belanja modal secara parsial tidak berpengaruh terhadap kinerja keuangan yang diukur dengan rasio independensi. Pelaksanaan e-government berpengaruh positif dan berdampak signifikan terhadap kinerja keuangan. Kemudian belanja modal dan pelaksanaan e-government secara bersamaan berpengaruh positif yang signifikan terhadap kinerja keuangan

Exploring the Impact of Hexagon Fraud Theory on Fraud Tendencies among Regional Work Unit Employees in Bandung City: A Quantitative Analysis Andini Dwiyanti; Nunuy Nur Afiah; Ivan Yudianto
Journal of Accounting Auditing and Business Vol 6, No 2 (2023): July Edition
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/jaab.v6i2.44585

This research aimed to analyze the effect of the hexagon fraud theory on fraud tendencies based on the perceptions of regional work unit employees in Bandung City. This research used a quantitative approach. The sample was 364 regional work unit employees in Bandung City. A simple random sampling method was used in this research. Data were analyzed using multiple linear regression. The results of this research indicated that the variables of distributive justice (proxy of stimulus), collusion, and internal control (proxy of opportunity) have a negative and significant effect on fraud tendencies. Meanwhile, the variables of leadership style (proxy of capability), organizational commitment (proxy of rationalization), and individual morality (proxy of ego) do not affect fraud tendencies.

Co-Authors Ahmad Fadillah Adha Alfian, Adhi Andini Dwiyanti Arie Pratama Azhar Susanto Dena Handayani Faesal Fazlurahman Hamzami Ulfi, Ibnu Hanny Hanny Harry Suharman Hasan, Annisa Nabila Ibnu Hamzami Ulfi Iim Nur Aminah Ivan Yudianto Maya Sari, Nur Zeina Memed Sueb Prasojo, Prasojo Rapina . Sakti, RTS Resa Anggia Sri Mulyani Sri Mulyani Sri Mulyani Mulyani Syaiful Ikhsan Tettet Fitrijanti

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