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PENGARUH BUDAYA ORGANISASI DAN TEKNOLOGI INFORMASI TERHADAP KUALITAS SISTEM INFORMASI AKUNTANSI PADA PT. INTI (PERSERO) Astuti, Ayi; Pinasti, Erina; Bramasto, Ari
Jurnal Riset Akuntansi Vol 11 No 1 (2019): Jurnal Riset Akuntansi
Publisher : Program Studi Akuntansi | Fakultas Ekonomi dan Bisnis | Universitas Komputer Indonesia

Penelitian ini bertujuan untuk mengetahui adanya pengaruh budaya organisasi dan teknologi iinformasi terhadap kualitas sistem informasi akuntansi. dalam penelitian yang dijadikan populasi adalah karyawan bagian HCM dan Quality, corporate finance, satuan pengendalian internal, pengembangan bisnis dan produk, SBU broadband pada PT INTI (Persero) Bandung. teknik dalam penelitian ini menggunakan metode purposie sampling berjumla 43 responden yang terdiri dari manager dan staff bagian HCM dan Quality corporate finance, satuan pengendalian internal, pengembangan bisnis dan produk SBU broadband, data yang digunakan adalah data primer dan penelitian ini menggunakan metode analisis data yaitu metode deskriptif dan metode verifikatif dengan pendekatan kuantitatif. teknik pengumpulan data menggunakan penyebaran kuesioner secara langsung pada perusahaan PT. INTI (Persero). uji statistik yang digunakan pada penelitian ini adalah uji validitas, uji reliabilitas, analisis jalur, uji analisis koefisien korelasi, uji standar koefisien, dan uji T, diolah secara statistik menggunakan program SPSS versi 23. Hasil penelitian ini membuktikan bahwa : 1) aBudaya organisasi berpengaruh signiikan terhadap kualitas sistem informasi akuntansi, 2) teknologi informasi berpengaruh signiikan teradap kualitas sistem inormasi akuntansi. Kata Kunci : Budaya Organisasi, Teknologi Informasi, dan Kualitas Sistem Informasi

PENGARUH PENERIMAAN PAJAK RESTORAN TERHADAP PENDAPATAN ASLI DAERAH KOTA BANDUNG Astuti, Ayi
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 3 No 2 (2019): Vol 3 No 2 Agustus 2019
Publisher : Accounting Study Program, Faculty of Economics and Business, Langlangbuana University Bandung

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

ABSTRAK Salah satu sumber Pendapatan Asli Daerah adalah pajak daerah, dalam hal ini adalah pajak restoran. Pajak restoran adalah pajak atas pelayanan restoran. Tujuan dilaksanakan penelitian ini adalah untuk mengetahui seberapa besar pengaruh pajak restoran terhadap pendapatan asli daerah kota bandung. Metode yang digunakan dalam penelitian ini adalah metode deskriptif kuantitatif yaitu metode yang pemecahan masalahnya dinyatakan dengan angka-angka yang menunjukan nilai terhadap besaran atau variabel yang diwakilinya. Metode analisis data yang digunakan adalah analisis kuantitatif yaitu metode analisis regresi sederhana, uji asumsi klasik dan uji t selanjutnya diproses dengan menggunakan Software SPSS versi 20.0 For Windows data yang digunakan adalah adalah data sekunder dengan jenis data time series selama kurun waktu 2009 sampai dengan tahun 2013. Hasil penelitian yang diperoleh bahwa penerimaan pajak restoran berpengaruh positif terhadap pendapatan asli daerah Kota Bandung dan berperan serta dalam penyelenggaraan pemerintah daerah. Berdasarkan hasil penelitian penerimaan pajak restoran mempunyai pengaruh positif terhadap pendapatan asli daerah sebesar 0,977 atau 97,7% sisanya sebesar 2,3% yang berarti bahwa penerimaan pajak restoran dipengaruhi oleh factor-faktor lainnya.

Upaya- Upaya dalam Meningkatkan Kualitas Pelayanan di Objek Wisata Kampung Tulip Yosef Abdul Ghani; Ayi Astuti; Putri Riva Somantri; Salman Topiq
Jurnal Abdimas BSI: Jurnal Pengabdian Kepada Masyarakat Vol 1, No 1 (2018): Jurnal Pengabdian kepada Masyarakat
Publisher : LPPM Universitas Bina Sarana Informatika

Abstrak Persaingan ketat di bidang industri pariwisata semakin ketat. Perubahan-perubahan di era distruptif ini mau tidak mau akan memaksa organisasi untuk terus menemukan inovasi-inovasi baru untuk tetap bersaing dengan organisasi lain. Salah satu organisasi di bidang jasa pariwisata adalah kampung tulip. Kampung tulip terletak di daerah ciwasta, Kota Bandung. Penelitian ini memiliki tujuan untuk memberikan masukan-masukan/rekomendasi bagi pengelola objek wisata setelah peneliti melakukan kegiatan pengabdian masyarakat di kawasan tersebut sebagai bagian dari kewajiban perguruan tinggi untuk melakuakan Tri Dharma Pendidikan. Metode penelitian disini menggunakan metode kualitatif deskriptif. Hasil penelitian yang telah dilakukan merekomendasikan penerapan ISO 9001:2015 secara bertahap sesuai dengan kemampuan organisasi, dan dimensi kualitas jasa servqual bagi pegawai di objek wisata kampung tulip. Dan diharapkan dengan diterapkannya ke dua rekomendasi tersebut akan mampu memberikan pengalaman lebih pada pengunjung dan pada akhirnya akan meningkatkan kepuasan dan word of mouth. Kata Kunci: Kualitas Pelayanan, ISO 9001, Kampung Tulip AbstractTight competition in the tourism industry is getting tougher. Changes in this distruptive era inevitably want organizations to continue to find new innovations to stay competitive with other organizations. One of the organizations in the field of tourism services is kampung tulip. Kampung tulip located in ciwasta area, Bandung city. This study aims to provide inputs / recommendations for managers of tourism objects after conducting community service activities in the region as part of the task of universities to do Tri Dharma Education. The research method used descriptive qualitative method. The results of the research that has been done ISO 9001: 2015 gradually in accordance with the ability of the organization, and the quality dimensions servqual services for employees in the tulip village tourist attraction. And it is hoped that by applying them to these two recommendations will be able to provide more experience on halan and will ultimately increase satisfaction and word of mouth. Keywords: Quality of Service, ISO 9001, Kampung Tulip

PENGARUH PENERIMAAN PAJAK RESTORAN TERHADAP PENDAPATAN ASLI DAERAH KOTA BANDUNG Ayi Astuti
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 3 No 2 (2019): Vol 3 No 2 Agustus 2019
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

ABSTRAK Salah satu sumber Pendapatan Asli Daerah adalah pajak daerah, dalam hal ini adalah pajak restoran. Pajak restoran adalah pajak atas pelayanan restoran. Tujuan dilaksanakan penelitian ini adalah untuk mengetahui seberapa besar pengaruh pajak restoran terhadap pendapatan asli daerah kota bandung. Metode yang digunakan dalam penelitian ini adalah metode deskriptif kuantitatif yaitu metode yang pemecahan masalahnya dinyatakan dengan angka-angka yang menunjukan nilai terhadap besaran atau variabel yang diwakilinya. Metode analisis data yang digunakan adalah analisis kuantitatif yaitu metode analisis regresi sederhana, uji asumsi klasik dan uji t selanjutnya diproses dengan menggunakan Software SPSS versi 20.0 For Windows data yang digunakan adalah adalah data sekunder dengan jenis data time series selama kurun waktu 2009 sampai dengan tahun 2013. Hasil penelitian yang diperoleh bahwa penerimaan pajak restoran berpengaruh positif terhadap pendapatan asli daerah Kota Bandung dan berperan serta dalam penyelenggaraan pemerintah daerah. Berdasarkan hasil penelitian penerimaan pajak restoran mempunyai pengaruh positif terhadap pendapatan asli daerah sebesar 0,977 atau 97,7% sisanya sebesar 2,3% yang berarti bahwa penerimaan pajak restoran dipengaruhi oleh factor-faktor lainnya.

Analysis of Effectiveness and Contribution of Advertisement Tax Collection on Original Regional Income Ayi Astuti
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 4 No 3 (2020): December
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v4i3.1478

Advertisement tax is one of the potential regional revenues and can be collected efficiently, effectively and economically. Efforts to increase PAD can be done by increasing the effectiveness of local tax revenue from PAD sources especially advertisement tax. This research of advertisement tax collection on PAD in Bandung City and to determine the contribution of the realization of advertisement tax revenue in an effort to increase the original income of the city of Bandung in 2013 and 2017. This research is a descriptive verification study with a quantitative approach. The data used are secondary data by type and time series during the period of 2013 to 2017. Data analysis was performed through correlation coefficients, simple linear regression analysis, coefficient of determination analysis and hypothesis testing (t test). Correlation coefficient analysis results show that the analysis of the effectiveness and contribution of advertisement tax has a significant effect on the Original Local Revenue at the Bandung City Tax Service.

Analysis of The Implementation of Accounting Information Systems to Improving the Preparation of Financial Statements in The Sales Cycle of Oil and Gas Companies Ayi Astuti; Indri Utami; Mentari Puteri Pertiwi
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.v5i1.1605

This study aims to determine the role of accounting information systems in improving the quality of financial reporting and analyzing financial reports in the sales cycle in accordance with accounting information systems theory. The data analysis technique used is descriptive analysis technique, namely how to analyze, interpret, and process oil and gas financial report data. Respondents in this study were one of the oil and gas companies in Bandung, namely PT. Puteramas Teguh Jaya by conducting a survey of 35 respondents. The type of data used in this research is qualitative data. Sources of data in this study are secondary data in the form of financial reports on oil and gas sales. Data collection techniques used in this study are interview techniques and documentation techniques regarding accounting information systems for sales financial reports. From the known research results, it is obtained as follows: Responses about the variables of this study are included in the high category, financial reports and sales cycle The results of the analysis found that there is a significant relationship between accounting information systems and financial reports, including knowledge of entrepreneurial competence with stakeholder support. interests with a fairly close relationship. The results of the analysis also found that the accounting information system and it were found simultaneously to have a significant effect on the sales cycle.

The Influence of Internal Audit on The Quality of Financial Statements Ayi Astuti
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 6 No 2 (2022): August
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v6i2.1906

This research aim to know influence of assessment of internal audit performance to internal control system, influence of applying of internal audit to internal control system, and influence of assessment of performance and applying of internal audit both of internal control system. The research has been done by questionnaires internal auditor. The respondent are auditor’s who worked in company of bankings residing in Bandung 45 responders. To analyze data researcher used SPSS 20 Version. Partially, internal audit performance and internal audit applying variable have influence significance of internal control system.

Penguatan Penyampaian Laporan SPT Tahunan PPh Pasal 21 Dengan E-SPT Wajib Pajak Orang Pribadi Bagi Pegawai Kantor Kecamatan Arcamanik Bandung Bramasto, Ari; Astuti, Ayi; Saepudin, Asep; Ockativian, Rizky Ferari
Jurnal Pengabdian Tri Bhakti Vol 1 No 1 (2019): Jurnal Pengabdian Tri Bhakti
Publisher : Lembaga Pengabdian kepada Masyarakat Universitas Langlangbuana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/tribhakti.v1i1.1340

On-line Annual Tax Returns Article 21 Taxpayers Socialization of 2018 Personal Taxpayers using e-SPT on March 2019 can increase knowledge for citizens about 21 annual income tax reporting, especially in the Lengkong District environment and from the socialization it increases tax reporting knowledge income as provisions for the citizens of the Arcamanik District of Bandung and can follow the current tax developments.

The Influence of Management Accounting Information System Characteristics and Organizational Culture on Managerial Performance Nuraliaty, Ayke; Astuti, Ayi; Febrianti, Putri Dwi
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 9 No 1 (2025): April
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v9i1.2771

Management accounting information system (MAIS) is an information system used to meet managerial objectives by processing input into output that can be used by decision makers as a source of information. In todayâ€™s dynamic and complex organizational environment, especially in public sector institutions such as UPTD Sarana Prasarana Ciwidey, there is a growing demand for accurate, relevant, and timely information to support effective decision-making. However, many institutions still face challenges in optimizing the utilization of management accounting information systems, which may affect the quality of managerial performance. Furthermore, the organizational culture within public institutions often influences how information is interpreted and utilized by managers. This study aims to determine the effect of management accounting information system characteristics and organizational culture on managerial performance at UPTD Sarana Prasarana Ciwidey. This type of research is descriptive verification with a proportional stratified random sampling method. Data collection was carried out by distributing questionnaires to 33 respondents. The data analysis technique used statistical modeling with SmartPLS version 4.1.0.3. The results of the study indicate that the characteristics of the management accounting information system have a significant effect on managerial performance at UPTD Sarana Prasarana Ciwidey, and organizational culture also has a positive effect on managerial performance.

An investigation of antecedents and outcomes of accounting information quality: Evidence from SMEs Nuraliati, Ayke; Astuti, Ayi; Ali Januarty, Tamy; Johan, Ahmad; Sudarmadi, Dedi
Jurnal Akuntansi dan Auditing Indonesia Vol 29, No 1 (2025)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jaai.vol29.iss1.art5

In an increasingly competitive business environment, high-quality accounting information is crucial for companies seeking improved performance—particularly small and medium-sized enterprises (SMEs) in the manufacturing sector. Accounting information quality not only influences internal decision-making but also fosters trust among stakeholders, including investors, creditors, and business partners. This study aims to examine the roles of innovation capability, risk propensity, moral standards, knowledge management, and the management accounting information system (MAIS) in shaping accounting information quality and financial performance. Data were collected through 318 questionnaires distributed to general managers, financial managers, chief accountants, and internal auditors in randomly selected manufacturing companies in Bandung City. The data were analyzed using the SEM-PLS approach to test the relationships among the studied variables. The results indicate that innovation capability, risk propensity, moral standards, and knowledge management significantly influence both the management accounting system and the quality of accounting information. In turn, the management accounting system and accounting information quality significantly affect financial performance. Based on these findings, this study recommends that company management adopt modern MAIS, as it is a critical component for achieving competitive advantage and long-term survival in today’s market.

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