Articles
Pengaruh E-Wallet, Mobile Banking, dan E-Money Terhadap Transaksi Bisnis Digital Pasca Covid-19
Afifah Rohmawati;
Cris Kuntadi;
Rachmat Pramukty
Profit: Jurnal Manajemen, Bisnis dan Akuntansi Vol. 2 No. 3 (2023): Agustus : Profit : Jurnal Manajemen, Bisnis dan Akuntansi
Publisher : UNIVERSITAS MARITIM AMNI SEMARANG
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DOI: 10.58192/profit.v2i3.1002
In a research or scientific publication, previous or related research is very important. Theories and phenomena of the relationship or influence between variables are strengthened by previous research or related research. This article explores technology-based business transaction research and discusses the elements that influence Post-Covid-19 Digital Business Transactions, namely E-wallets, Mobile Banking, and E-Money. The purpose of this article is to develop hypotheses about how the different variables interact that can be applied to future studies. The findings of the relevant literature evaluation are as follows: 1) E-wallets have an impact on post-Covid-19 digital business transactions; 2) Mobile banking has an impact on post-Covid-19 digital business transactions; and 3) E-Money has an impact on post-Covid-19 digital business transactions.
Faktor-faktor yang mempengaruhi sistem informasi akuntansi: teknologi informasi, pengendalian internal dan motivasi kerja
Nabila Syifaa Azzahra Suwandi;
Cris Kuntadi;
Rachmat Pramukty
Jurnal Kendali Akuntansi Vol. 1 No. 3 (2023): Juli : Jurnal Kendali Akuntansi
Publisher : Universitas Katolik Widya Karya Malang
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DOI: 10.59581/jka-widyakarya.v1i3.521
Dalam penelitian atau artikel ilmiah, penelitian terdahulu atau relevan sangat penting karena membantu memperkuat teori dan fenomena hubungan atau pengaruh antar variable. Dalam artikel ini, dibahas mengenai factor-faktor sistem informasi akuntansi, yaitu teknologi informasi, pengendalian internal dan motivasi kerja, suatu studi literatur mata kuliah sistem informasi akuntansi. Membangun hipotesis pengaruh antar variable untuk digunakan pada riset selanjutnya adalah tujuan dari penulisan ini. Hasil artikel literature review ini adalah: 1) teknologi informasi berpengaruh terhadap sistem informasi akuntansi; 2) pengendalian internal berpengaruh terhadap sistem informasi akuntansi; dan 3) motivasi kerja berpengaruh terhadap sistem informasi akuntansi
Kecanggihan Teknologi Informasi, Partisipasi Manajemen, Dan Pengetahuan Manajer Akuntansi Pada Efektivitas Sistem Informasi Akuntansi
Diva Nuraulya;
Cris Kuntadi;
Rachmat Pramukty
Jurnal Kendali Akuntansi Vol. 1 No. 3 (2023): Juli : Jurnal Kendali Akuntansi
Publisher : Universitas Katolik Widya Karya Malang
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DOI: 10.59581/jka-widyakarya.v1i3.530
Previous research or relevant research is very important in a research or scientific article. Previous research or relevant research serves to strengthen the theory and phenomena of the relationship or influence between variables. This article reviews the factors that influence the Effectiveness of Accounting Information Systems, namely Information Technology Sophistication, Management Participation and Knowledge of Accounting Managers, a study of financial management literature. The purpose of writing this article is to build a hypothesis on the influence between variables to be used in further research. The results of this literature review article are: 1) Information Technology Sophistication affects the Effectiveness of Accounting Information Systems; 2) Management Participation affects the Effectiveness of Accounting Information Systems; and 3) Knowledge of Accounting Managers affects the Effectiveness of Accounting Information Systems.
Faktor-Faktor Yang Mempengaruhi Manajemen Persediaan: Sistem Informasi Akuntansi Dalam Siklus Pendapatan, Siklus Pengeluaran Dan Siklus Sumber Daya Manusia
Syafina Amira Putri;
Cris Kuntadi;
Rachmat Pramukty
Jurnal Kendali Akuntansi Vol. 1 No. 3 (2023): Juli : Jurnal Kendali Akuntansi
Publisher : Universitas Katolik Widya Karya Malang
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DOI: 10.59581/jka-widyakarya.v1i3.532
In a research or scientific article, previous research or relevant research is very important. Leading research or relevant research is useful for strengthening theories and phenomena of the relationship or influence between variables. This article reviews the factors that influence inventory management, namely accounting information systems in the revenue cycle, expenditure cycle, and human resource cycle, a literature study on Accounting Information Systems. The purpose of this article is to develop a hypothesis of influence between variables that can be used in further research. The results of this literature review article are: 1) The accounting information system in the revenue cycle influences preparation management; 2) The accounting information system in the expenditure cycle affects inventory management; and 3) The accounting information system in the human resource cycle influences the preparatory management.
Faktor-Faktor Yang Mempengaruhi Sistem Informasi : Sumber Daya Manusia, Bisnis, Teknologi
Muhammad Rivki Adrian;
Cris Kuntadi;
Rachmat Pramukty
Jurnal Kendali Akuntansi Vol. 1 No. 3 (2023): Juli : Jurnal Kendali Akuntansi
Publisher : Universitas Katolik Widya Karya Malang
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DOI: 10.59581/jka-widyakarya.v1i3.550
Dalam penelitian atau artikel ilmiah, penelitian terdahulu atau relevan sangat penting karena membantu memperkuat teori dan perancangan hubungan atau pengaruh antar variable. Dalam artikel ini, literatur tentang sistem informasi akuntansi dikaji mengenai variabel yang memengaruhi sistem informasi, termasuk sumber daya manusia, bisnis, dan teknologi. Membangun hipotesis pengaruh antar variabel adalah tujuan dari tulisan ini. Hasil penelitian literatur ini adalah sebagai berikut: 1) Pengaruh Sumber Daya Manusia terhadap Sistem Informasi; 2) Pengaruh Bisnis terhadap Sistem Informasi; dan 3) Pengaruh Teknologi terhadap Sistem Informasi.
Faktor-faktor yang mempengaruhi Kualitas Laporan Keuangan: Sistem Informasi Akuntansi, Sistem Pengendalian Intern dan Kompetensi Sumber Daya Manusia
Dina Juniarti Barokah;
Cris Kuntadi;
Rachmat Pramukty
Jurnal Kendali Akuntansi Vol. 1 No. 3 (2023): Juli : Jurnal Kendali Akuntansi
Publisher : Universitas Katolik Widya Karya Malang
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DOI: 10.59581/jka-widyakarya.v1i3.590
This article reviews the factors that influence the quality of financial statements, namely accounting information systems, internal control systems and human resource competencies, a literature study on accounting information systems. The purpose of this article is to build a hypothesis on the influence between variables to be used in further research. The results of this literature review article are: 1) Accounting Information Systems affect the Quality of Financial Statements; 2) The Internal Control System affects the Quality of Financial Statements; and 3) Competence of Human Resources influences the Quality of Financial Statements.
The Influence of Work Environment, Pay Satisfaction, and Job Stress on Employee Performance A Literature Review
Daniel Dewantoro Rumani;
Untung Lestari Nur Wibowo;
Arief Rusdyansyah;
Cris Kuntadi
Journal of Accounting and Finance Management Vol. 4 No. 2 (2023): Journal of Accounting and Finance Management (May-June 2023)
Publisher : DINASTI RESEARCH
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DOI: 10.38035/jafm.v4i2.210
Employee performance plays an important role in determining the sustainability and success of the company. Some of the factors that affect employee performance include the work environment, salary satisfaction, and work stress levels. In this paper, we will review the results of studies that examine the influence of each of these factors on employee performance. Studies show that a good work environment has a positive influence on employee performance, while salary satisfaction levels and work stress levels have varying influences depending on their levels. From this analysis, it can be concluded that the company must pay attention to such factors to ensure optimal employee performance.
Faktor-faktor yang mempengaruhi Agresivitas Pajak Capital Intensity, Conservatism Accounting, dan Profitabilitas
Hartini Ayu Jenflonita;
Cris Kuntadi
Jurnal Pendidikan Tambusai Vol. 7 No. 2 (2023): Agustus 2023
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia
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Dalam penelitian atau artikel ilmiah, meninjau literatur tentang pengaruh penelitian sebelumnya atau penelitian yang relevan sangat penting. Riset sebelumnya memperkuat teori dan penomena hubungan atau pengaruh antar variable. Artikel ini mereview faktor-faktor yang memengaruhi Agresivitas Pajak, yaitu Capital Intensity, Conservatism Accounting dan Profitabilitas, suatu studi literatur Akuntansi Perpajakan. Membangun hipotesis pengaruh antar variabel adalah tujuan dari tulisan ini yang dapat digunakan untuk riset selanjutnya. Hasil artikel literature review ini adalah: 1) Capital Intensity berpengaruh terhadap Agresivitas Pajak; 2) Conservatism Accounting berpengaruh terhadap Agresivitas Pajak; dan 3) Profitabilitas berpengaruh terhadap Agresivitas Pajak
Faktor-faktor yang Mempengaruhi Agresivitas Pajak Capital Intensity, Conservatism Accounting, dan Profitabilitas
Hartini Ayu Jenflonita;
Cris Kuntadi
Jurnal Pendidikan Tambusai Vol. 7 No. 2 (2023): Agustus 2023
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia
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Dalam penelitian atau artikel ilmiah, meninjau literatur tentang pengaruh penelitian sebelumnya atau penelitian yang relevan sangat penting. Riset sebelumnya memperkuat teori dan penomena hubungan atau pengaruh antar variable. Artikel ini mereview faktor-faktor yang memengaruhi Agresivitas Pajak, yaitu Capital Intensity, Conservatism Accounting dan Profitabilitas, suatu studi literatur Akuntansi Perpajakan. Membangun hipotesis pengaruh antar variabel adalah tujuan dari tulisan ini yang dapat digunakan untuk riset selanjutnya. Hasil artikel literature review ini adalah: 1) Capital Intensity berpengaruh terhadap Agresivitas Pajak; 2) Conservatism Accounting berpengaruh terhadap Agresivitas Pajak; dan 3) Profitabilitas berpengaruh terhadap Agresivitas Pajak
Pengaruh Keterlibatan Pengguna, Kemampuan Teknik Personal Dan Dukungan Top Manajemen Terhadap Kinerja Sistem Informasi Akuntansi
Yulia Wijayanti;
Cris Kuntadi;
Rachmat Pramukty
Jurnal Sistem Informasi dan Ilmu Komputer Vol. 1 No. 1 (2023): Februari : Jurnal Sistem Informasi dan Ilmu Komputer
Publisher : Universitas Katolik Widya Karya Malang
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DOI: 10.59581/jusiik-widyakarya.v1i1.24
In research or scientific articles, previous or relevant research is very important because it helps strengthen theories and phenomena of the relationship or influence between variables. In the literature research on accounting information systems, this article analyzes user involvement, personal technical skills, and top management support. These factors affect the accounting information system. Building a hypothesis of influence between variables is the aim of this paper. The results of this literature research are as follows: 1) User Involvement influences the Accounting Information System; 2) Personal Technical Ability influences the Accounting Information System; and 3) Top Management Support.