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Dampak Teknologi Absensi Biometrik pada Efektivitas Kerja – Sebuah Tinjauan Literatur Veronika, Veronika; Setiawan, Amelia; Djajadikerta, Hamfri
Innovative: Journal Of Social Science Research Vol. 4 No. 6 (2024): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v4i6.15971

Abstract

Work effectiveness is the ability to do something appropriately based on predetermined goals. Work effectiveness can be influenced by several factors, one of which is employee discipline. Disciplined employees tend to be able to complete their work well and on time. One way to measure employee discipline is with an attendance system. The attendance system that is widely used today is biometric attendance technology because it is considered more reliable and accurate than manual attendance systems. The influence of biometric attendance technology on work effectiveness and employee discipline will be proven through a literature study method that discusses 15 selected articles. The criteria for the selected articles are articles published in 2018-2024. From the articles that have been researched, the results show that biometric attendance technology has an effect on employee discipline, and employee discipline has an effect on employee work effectiveness.
Systematic Literature Review Sistem Pengendalian Intern Pemerintah dalam Pencegahan Fraud Kusuma Natita, Rendi; Setiawan, Amelia; Djajadikerta, Hamfri
JURNAL EKONOMI PERJUANGAN Vol. 6 No. 1 (2024): Jurnal Ekonomi Perjuangan (JUMPER)
Publisher : LP2M Universitas Perjuangan Tasikmalaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36423/jumper.v6i1.1750

Abstract

This research discusses the government's internal control system in fraud prevention. The study shows that the implementation of SPIP (Government Internal Control System) can minimize fraudulent activities and enhance accountability in fund management. The research method used is a Systematic Literature Review focusing on scientific publications related to the topic. The research steps include database identification, keyword selection, article search, selection based on title and abstract, quality evaluation, and data storage. This research provides important insights for practitioners and researchers in efforts to prevent fraud in fund and asset management. The government's internal control system plays a crucial role in preventing fraud in the public sector. Weaknesses in the government's internal control system include resource limitations, conflicts of interest, and lack of commitment from leadership. The impact of fraud in government includes financial losses, decreased public trust, hindered development, negative influence on decision-making, and legal and investigation costs. Effective SPIP implementation and high organizational commitment are essential in preventing fraud. Recommendations for strengthening SPIP include training, professional certification, strengthening internal control systems, information technology, enhancing morality and ethics, strengthening whistleblowing, leadership support, and leadership oversight.
Literature Review: The Implementation of Internal Controls in Fraud Prevention For The Banking Sector Cahaya Putra, Vicky Dzaky; Djajadikerta, Hamfri; Setiawan, Amelia
Economic Reviews Journal Vol. 3 No. 3 (2024): Economic Reviews Journal
Publisher : Masyarakat Ekonomi Syariah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mrj.v3i3.325

Abstract

Corrupt practices are one of the most common occurrences in the public sector. Corruption is usually prevented by management by establishing policies, systems and procedures. These are designed to ensure that the board, management and other employees of the company have taken the necessary measures to build confidence in their abilities. This is achieved by implementing internal controls. The aim of this research is to explain how internal controls are implemented to prevent banking crises. The research was conducted through literature studies, collecting journals and literature books on implementing internal controls with a focus on accident prevention. Based on the study results, it is clear that the introduction of internal control in the banking system enables research on comprehensive compensation prevention.
PENGARUH LITERASI KEUANGAN, LITERASI DIGITAL, PROMOSI DAN USIA TERHADAP PENGUNAAN PINJAMAN ONLINE Aldifayan, Nisrina; Setiawan, Amelia; Djajadikerta, Hamfri
An Nuqud Journal of Islamic Economics Vol 4 No 1 (2025): AN NUQUD
Publisher : LEMBAGA PENELITIAN DAN PENGABDIAN PADA MASYARAKAT

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51192/annuqud.v4i1.1949

Abstract

This study is a study that uses a quantitative approach using a causal research method that is carried out by distributing questionnaires to auditors. The questionnaires were successfully collected from 98 respondents from the Fintech facility user community. The data was processed using the IBM SPSS Statistics version 29 program. Data processing was carried out using multiple regression analysis. The data was also tested for quality (Validity Test and Reliability Test), multiple regression variable analysis, classical assumption test, and hypothesis test (partial test and simultaneous test). The results of this study indicate that financial literacy and digital literacy do not have a significant effect on the use of paylater services. On the contrary, promotions have been shown to have a significant influence in encouraging increased use of paylater. The age factor also does not show a significant effect on the use of this service. However, overall, this study reveals that financial literacy, digital literacy, promotions, and age together have a significant effect on the use of paylater, with most of the variation in the use of this service being explained by a combination of the four variables
The Influence of Independence, Experience, Gender, and Internal Control Auditor's Understanding of Audit Judgment in the Big Four Public Accounting Firms in Indonesia Andriana, Gisella; Setiawan, Amelia; Wirawan, Samuel; Djajadikerta, Hamfri
Jurnal Disrupsi Bisnis Vol. 6 No. 5 (2023): [September-Oktober] Jurnal Disrupsi Bisnis
Publisher : Prodi Manajemen, Fakultas Ekonomi, Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/drb.v6i5.33897

Abstract

This study aims to examine and analyze the influence of independence, experience, gender, and understanding of internal control auditors on the audit judgment of the big four public accounting firms in Indonesia. The population of this study involved all auditors working in the big four public accounting firms in Indonesia and 60 respondents sample used in this study. The data collection technique used a questionnaire through Google Form. Data analysis techniques in this study employed the tests of data quality, classic assumption, and hypothesis testing using SPSS 26.0 software. The results of this study indicate that independence and experience have an influence on audit judgment, while there is no influence in gender and understanding of the auditor's internal control on audit judgment. In simultaneous testing, it is known that the independence, experience, gender, and understanding of the auditor's internal control influence the audit judgment.
PENGARUH BRAND IMAGE, INFLUENCER, KUALITAS PRODUK DAN HARGA TERHADAP KEPUTUSAN PEMBELIAN KONSUMEN SKINCARE MELALUI MINAT BELI MAHASISWI AKUNTANSI Khaliza, Lidya Adisti Ghaida Nur; Djajadikerta, Hamfri; Setiawan, Amelia
JAMBURA: Jurnal Ilmiah Manajemen dan Bisnis Vol 8, No 2 (2025): JIMB - VOLUME 8 NOMOR 2 SEPTEMBER 2025
Publisher : Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37479/jimb.v8i2.34374

Abstract

Industri skincare di Indonesia terus berkembang pesat, terutama dikalangan generasi muda, termasuk mahasiswi. Penelitian ini bertujuan untuk menganalisis pengaruh brand image, influencer, kualitas produk, dan harga terhadap keputusan pembelian konsumen skincare melalui minat beli mahasiswi akuntansi. Data dikumpulkan melalui kuisioner yang melibatkan 100 mahasiswi sebagai responden. Metode kuantitatif digunakan dengan analisis regeresi linier berganda untuk mengevaluasi hubungan antara variable. Hasil penelitian menunjukkan bahwa brand image, kualitas produk, dan harga memiliki pengaruh positif dan signifikan terhadap minat beli, sementara pengaruh influencer tidak dapat dibuktikan pengaruhnya. Minat beli juga berpengaruh positif dan signifikan terhadap minat beli konsumen. Penelitian ini menekankan pentingan bagi perusahaan skincare untuk meningkatkan brand image, menjaga kualitas produk, dan menetapkan strategi harga yang kompetitif. Pendekatan ini dapat membantu mendorong minat beli dan keputusan pembelian konsumen, terutama di segmen generasi muda yang aktif dan kritis terhadap produk.
Pengaruh Proporsi Dewan Komisaris Independen, Likuiditas, dan Solvabilitas terhadap Audit Delay Perusahaan pada Industri Property dan Real Estate yang Terdaftar di BEI pada Tahun 2018-2021 Marcella Virginia, Agnes; Djajadikerta, Hamfri; Setiawan, Amelia; Wirawan, Samuel
Journal of Economics and Business UBS Vol. 13 No. 1 (2024): Regular Issue
Publisher : Cv. Syntax Corporation Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52644/joeb.v13i1.847

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh proporsi dewan komisaris independen, likuiditas, dan solvabilitas terhadap audit delay pada perusahaan yang bergerak di industri property dan real estate dan terdaftar di BEI pada tahun 2018-2021. Data yang digunakan untuk penelitian ini merupakan data sekunder berupa annual report perusahaan yang telah memenuhi kriteria yang ditentukan oleh peneliti. Sampel yang digunakan untuk penelitian ini berjumlah 109 sampel. Teknik pengolahan dan analisis data yang digunakan adalah uji asumsi klasik dan uji hipotesis menggunakan software SPSS versi 26. Hasil penelitian menunjukkan bahwa secara parsial, proporsi dewan komisaris independen tidak dapat dibuktikan pengaruhnya secara statistik terhadap audit delay, namun likuiditas dan solvabilitas dapat dibuktikan pengaruhnya secara statistik terhadap audit delay. Secara simultan, proporsi dewan komisaris independen, likuiditas, dan solvabilitas dapat dibuktikan pengaruhnya secara statistik terhadap audit delay.
COULD TRUST AND RELIGIOSITY AS FACTOR OF INDIVIDUAL TAXPAYER COMPLIANCE?: A SYSTEMATIC LITERATURE REVIEW Indrawan, Rizki; Setiawan, Amelia; Djajadikerta, Hamfri
JURNAL ILMIAH EDUNOMIKA Vol. 8 No. 2 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i2.12788

Abstract

The purpose of this systematic literature review is to provide information on the implementation, development and factors to tax compliance for individuals by applying PRISMA guidelines. Nineteen published studies were drawn from the most relevant databases. The research topics included in the analysis are trust, religiosity and compliance of individual taxpayers. The synthesis of studies reveals that scientific output has evolved over time and the findings suggest that authorities need to understand and reward taxpayer behavior and recognize the need to provide tax education services as a strategy in improving voluntary compliance and building taxpayer and fiscal trust (Carsamer & Abbam, 2023a). Conclusions on tax compliance from the impact of non-economic factors such as religiosity, the influence of religious values motivate positive behavior of taxpayers in fulfilling tax obligations (Mohdali et al., 2014) Directions for future research on individual taxpayer compliance are also included in this paper.
SYSTEMATIC LITERATURE REVIEW: CORPORATE GOVERNANCE AND FINANCIAL DISCLOSURE REPORTING Farman, Fanji; Setiawan, Amelia; Djajadikerta, Hamfri
JURNAL ILMIAH EDUNOMIKA Vol. 8 No. 3 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i3.13927

Abstract

Penelitian ini mengeksplorasi pentingnya pengungkapan laporan keuangan dalam meminimalisasi asimetri informasi dan dampaknya terhadap berbagai pemangku kepentingan. Pengungkapan yang transparan dan akurat dapat mengurangi konflik keagenan antara pemilik perusahaan dan manajer, serta memberikan informasi yang relevan untuk pengambilan keputusan ekonomi dan meningkatkan likuiditas saham. Meskipun proses pengungkapan ini memerlukan biaya dan waktu yang signifikan serta memiliki kompleksitas dan keterbatasan dalam menangkap risiko mendatang, penting untuk memastikan bahwa informasi keuangan disajikan dengan jelas dan transparan untuk membangun kepercayaan dari pihak eksternal. Penelitian ini menggunakan metode PRISMA untuk menyusun systematic review dan meta-analysis terkait pengungkapan laporan keuangan. Hasilnya menunjukkan bahwa kualitas laporan keuangan yang andal dipengaruhi oleh ukuran perusahaan, audit yang berkualitas, dan pengungkapan informasi yang luas. Pengungkapan laporan keuangan yang baik dapat memprediksi arus kas masa depan dan memiliki dampak signifikan pada pengambilan keputusan investasi. Teori keagenan dan teori pengungkapan laporan keuangan menjelaskan pentingnya transparansi, kepatuhan regulasi, dan kepercayaan investor dalam pengungkapan informasi keuangan. Auditor memainkan peran penting dalam pengembangan kebijakan pengungkapan perusahaan, dan peningkatan pengungkapan dapat meningkatkan kualitas laporan keuangan serta mengurangi peluang kecurangan. Secara keseluruhan, regulasi yang lebih ketat dan kesadaran yang lebih tinggi diperlukan untuk mendorong perusahaan melakukan pengungkapan informasi yang lebih baik, yang pada akhirnya akan melindungi investor dan meningkatkan kualitas pengambilan keputusan ekonomi.
User Satisfaction of Accounting Information Systems Using The End User Computing Satisfaction (EUCS) Model: A Systematic Literature Review Cahaya Putra, Vicky Dzaky; Setiawan, Amelia
JURNAL ILMIAH EDUNOMIKA Vol. 8 No. 3 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i3.14077

Abstract

This study aims to investigate empirically the basis for improving user satisfaction of accounting information systems by using basic theoretical concepts and supporting assessment tables which are the basis for the research topic of User Satisfaction of Accounting Information Systems by using the End User Computing Satisfaction (EUCS) Model for accountants in Indonesian banking companies. This study uses a systematic literature review method by using the Publish or Perish version 8 application as a support for scientific literature collection. The researcher determined that the procedure carried out in collecting the literature of this research was sourced from scientific publications that had indexes on the crossref and google scholar databases. The results of this study found that the EUCS Theory emphasizes five key factors that affect user satisfaction including content, precision, format, usability and timeliness. Each of these dimensions is very important in determining user satisfaction with the accounting information system used.
Co-Authors Agus Hasan P.A Aldifayan, Nisrina Andrew Christian Sudjono Andrew Christian Sudjono Andriana, Gisella Anjarany, Shabrina Antonius Bimo Rentor Binekas, Bani Budiana Gomulia Calista, Nissa Chatherine Melinda Damajanti Tanumihardja Devinsa Aurelle Gunawan Devita Wulandari Dewanti, Monica Paramita Ratna Putri Dewanti, Monica Paramita Ratna Putri Djadjadikerta, Hamfri Faninda, Sandra Fanji Farman Fernando Mulia Fransisca Elza Gisella Andriana Gunawan, Agnes Regina Gustantio, Esther Rendy Haki, Billy Adriyadi Halim, Fidelia Vanessa Hamfri Djajadikerta Hamfri Djajadikerta Haryanto Haryanto Haryanto Haryanto Haryanto Haryanto Haryono, Jane Magdalena Intan, Angela Irfan Haryanto Irma Suryani Ivana Melinda Jeremy Evan Yusuf Joychristy, Eveline Judith Tagal Gallena Sinaga Katlea Fitriani Kenisha Arvianetta Sutantio Khaliza, Lidya Adisti Ghaida Nur Kusuma Natita, Rendi Lidwina Andrea Gunarso Lilian Danil Lusanjaya, Gery Lusia Victolia Maengkom, Miriam Renee Magnaz Lestira Oktaroza Maratno, Sylvia Fettry Elvira Marcella Virginia, Agnes Michael Michael Monica, Cassia Muliawati Muliawati Nikolaus, Khoe Felicia Nina Septina Nurhadewa, Kresna Nurwijayanti Nusuki, Ina Patrick Pebrian Pratama Phanduwinata, Catherine Puji Astuti Rahayu Rahman, Erpi Registiany, Via Retno L. Adriani Ria Satyarini Rizki Indrawan Rustanto, Vina Regina Samuel Wirawan Sandra Faninda Santoso, Nathalia Sasmitapura, Angga Setiawan, Stanley Sudjono, Andrew Christian Susilo, Agustinus Sylvia Fettry E.M Sylvia Fettry Elvira Maratno Tanaya, Alicia Valerie Vareen Canovala Veronika Veronika Vicky Dzaky Cahaya Putra Yogi Ginanjar Yusuf, Jeremy Evan Yuwono, Aurelia Marvetta