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All Journal Jurnal Akuntansi Bisnis Jurnal SOLMA Martabe : Jurnal Pengabdian Kepada Masyarakat Owner : Riset dan Jurnal Akuntansi Jurnal Inovasi Hasil Pengabdian Masyarakat (JIPEMAS) JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Cakrawala Repositori Imwi Jurnal Pengabdian UNDIKMA Quantitative Economics and Management Studies International Journal on Social Science, Economics and Art Jurnal Akuntansi Manajerial (Managerial Accounting Journal) Journal of Community Dedication Return : Study of Management, Economic and Bussines Jurnal Pemberdayaan Nusantara Media Akuntansi Perpajakan Joong-Ki PANDAWA : Jurnal Pengabdian kepada Masyarakat Jurnal Ekonomi, Manajemen, Akuntansi Joong-Ki
Robiur Rahmat Putra
Universitas 17 Agustus 1945 Jakarta
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Medicine & Pharmacology Nursing Public Health Social Sciences Other

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Journal : Owner : Riset dan Jurnal Akuntansi

 1 
Apakah Sistem Informasi Akuntansi Dapat Memoderasi Faktor Yang Mempengaruhi Pengendalian Internal Robiur Rahmat Putra; Yhoga Pranata
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 3 (2022): Artikel Volume 6 Issue 3 Periode Juli 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i3.931

Abstract

Weak internal controls often lead to the creation of anti-fraud and corruption policies and the role accounting can play in increasing accountability and transparency through auditing and regulation. This study aims to provide recommendations and strategies to companies related to the implementation of internal control. The population in this study are employees who work in the finance & accounting department in Jabodetabek. The number of samples in this study were 216 respondents with data collection techniques using questionnaires. The data analysis technique used in this study uses Structural Equation Modeling (SEM) with the help of PLS. The results of this study indicate that accounting knowledge has no effect on internal control, ethics has an influence on internal control, accounting information systems have an influence on internal control, accounting information systems are not able to moderate knowledge on internal control, and accounting information systems are not able to moderate professional ethics. to internal control. The implication of the results of this study is to recommend to companies related to efforts to implement internal control so that they can pay more attention to professional ethics and accounting information systems, because this study proves that professional ethics and accounting information systems affect internal control. In addition, the company must apply a strategic way that is in accordance with the needs of the company implementing internal controls such as providing education, training, and motivation for employees in supporting the work of course this is also one of the strategic ways in implementing internal control.
Moderasi peran sistem akuntansi terhadap pengaruh pengendalian internal persediaan barang (inventory) dan penerapan SOP pada kinerja perusahaan Robiur Rahmat Putra; Monica Zefanya
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 3 (2022): Artikel Volume 6 Issue 3 Periode Juli 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i3.987

Abstract

The purpose of this paper is to evaluate how the role of the accounting system between the relationship between Internal Control of Inventories and the application of SOPs has contributed to improving company performance. This research uses qualitative research type. The data collection technique carried out by the researcher is through the distribution of online questionnaires and has obtained 100 respondents which were distributed to employees in Jakarta. The results of this study indicate that the effect of internal control of inventory and the application of standard operating procedures of the company on company performance has a significant effect, while the role of the accounting system on the implementation of SOPs is rejected because it cannot moderate and has no significant effect.
Good Corporate Governance Terhadap Kualitas Laporan Keuangan Dengan Sistem Informasi Akuntansi Sebagai Variabel Moderasi Odorikus Otarman Gea; Robiur Rahmat Putra
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 3 (2022): Artikel Volume 6 Issue 3 Periode Juli 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i3.992

Abstract

Good corporate governance which is corporate governance has become a must to be implemented properly by companies, in addition to controlling, and ensuring the continuity of the company, good corporate governance can also provide added value to the company and affect the quality of investors' decisions in assessing a company. The purpose of this study was to examine the effect of good corporate governance on the quality of financial statements moderated by accounting information systems. This research method is a quantitative type of research, the population in this study is all employees who work in the financial accounting division involved in preparing financial statements in Jabodetabek. The sample in this study was determined by purposive sampling method . Data collection was carried out by distributing questionnaires and obtained 201 respondent data. The data analysis method used is Structural Equating Modeling-Partial Least Square (SEM-PLS) using smartPLS software version 3. The results of this study prove that good corporate governance directly affects the quality of financial statements, then the accounting information system also has a direct effect. on the quality of financial statements and accounting information systems are significantly able to moderate the influence of good corporate governance in influencing the quality of financial reports. The results of this study can be used as recommendations to companies to improve the quality of financial reports and provide evidence about the moderating impact of the application of Accounting Information Systems on the Effect of Good corporate governance on the Quality of Financial Reports
Pengaruh Kemampuan Akuntansi dan Budaya Organisasi terhadap Kinerja Perusahaan dengan SIA sebagai Variabel Moderasi Euis Dayanti; Robiur Rahmat Putra
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 3 (2022): Artikel Volume 6 Issue 3 Periode Juli 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i3.993

Abstract

The purpose of this study is to provide evidence on the impact and provide recommendations to companies on strategies to improve company performance. The research method used in this study is a quantitative method. The population in this study are employees who work in finance & accounting in Jabodetabek. The number of samples in this study were 282 respondents with data collection techniques using questionnaires. The data analysis technique used in this study uses structural equation modeling (SEM) with the help of PLS. The results of this study prove that accounting ability has a significant and significant effect on company performance, organizational culture has a significant and significant effect on company performance, accounting information systems have a significant and significant effect on company performance, and accounting information systems influence/capable of moderating accounting capabilities and organizational culture on company performance. The implication of this research is to recommend to companies related to efforts to improve company performance by paying more attention to accounting capabilities, organizational culture and accounting information systems. The role of the Accounting Information System here is very large, because seeing its large role it directly affects the company's performance and at the same time is able to moderate accounting capabilities and organizational culture on company performance. In addition, the company must propose strategic methods such as providing a good and adequate accounting information system, education, training, and motivation for employees in supporting the work of course this is also a strategic way to improve company performance.
The Effect of Accounting Knowledge and Education Level on MSME Performance with the Application of Accounting Information Systems and Understanding of SAK EMKM as Intervening Variables Robiur Rahmat Putra; Syaka Nur Khalisa
Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 4 (2023): Article Research Volume 7 Nomor 4 Oktober 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v7i4.1749

Abstract

This research uses accounting information systems and an understanding of SAK EMKM as intervening factors to evaluate and assess the impact of accounting knowledge and education level on the performance of MSMEs. 189 SMEs from the neighborhood of DKI Jakarta, particularly North Jakarta, made up the sample for this research. Hair's plan held that there were enough respondents. By uploading study questionnaires as Google forms and delivering them to MSME participants through social media, the data gathering strategy used simple random selection. The Smart PLS (Partial Least Square) software is employed in this study's data processing technique to evaluate the hypothesis. The findings of this research suggest that MSME actors should learn accounting in order to use accounting information systems to their business continuity in order to enhance their performance.
Moderating role of accounting knowledge and education level on UTAUT2 model in MSMEs Gilda, Vanessa; Putra, Robiur Rahmat
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 1 (2024): Artikel Riset Januari 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i1.1797

Abstract

This study aims to examine and analyze the influence of the UTAUT2 factor on interest in using accounting software with accounting understanding and level of education as moderating variables. The population in this study used a sample of 377 respondents who are MSME owners in the DKI Jakarta area. The data collection technique used simple random sampling by distributing research questionnaires in the form of google forms via social media according to the researcher's criteria. The data processing method in this study uses the SmartPLS software which is used to test the hypothesis. The results of this study indicate that performance expectations, effort expectations, hedonic motivation, social influence, and understanding of accounting have a positive and significant effect on interest in using accounting software. Accounting knowledge cannot moderate the effect of effort expectations on interest in using accounting software. The level of education is able to moderate the effect of performance expectations, business expectations, and social influences on interest in using accounting software. This study recommends to MSME owners that the use of accounting applications encourages the use of accounting data, because accounting applications automatically, accurately, and authentically provide the accounting data needed by MSMEs in managing their business finances.
Co-Authors Ajeng Wijayanti aulia alqori Dondoan, Gracelia Angelina Donny Syahputra Euis Dayanti Gea, Yosef Yunianto Gilda, Vanessa Heryanto Heryanto Islami, Paras Khalisa, Syaka Nur Khoirunisa Alfiany Kiko Armenita Julito Lukiyana, Lukiyana Monica Zefanya Mulyadi Mulyadi Noverianus Gulo Odorikus Otarman Gea Ramlah Ramlah Riris Rotua Sitorus Sahidah Sahidah Shiva Dewanti Siahaan, Marta Uliana Sihar Tambun Simatupang, Mei Welensya Br Siti Barokah Siti Holisoh Siti Holisoh Siti Holisoh Lilis Sovia Nomi Mofun Sri Haryani Subu, Desiyani Susanto Susanto Syaka Nur Khalisa Syaka Nur Khalisa Triansyah, Indrarto Wijayanto, Antonius Ari Yatna, Bunga Nur Fitri Yhoga Pranata