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All Journal Jurnal Riset Keuangan dan Akuntansi (JRKA) Jurnal Abdimas PHB : Jurnal Pengabdian Masyarakat Progresif Humanis Brainstorming AKADEMIK: Jurnal Mahasiswa Humanis Journal of Information Systems and Technology Research Return : Study of Management, Economic and Bussines INJURITY: Journal of Interdisciplinary Studies Journal Research of Social Science, Economics, and Management IIJSE
Irwan Sutirman Wahdiat
Universitas Swadaya Gunung Jati
Religion Humanities Automotive Engineering Computer Science & IT Control & Systems Engineering Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Mechanical Engineering Public Health Social Sciences

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PENGARUH KECANGGIHAN TEKNOLOGI INFORMASI, DUKUNGAN MANAJEMEN PUNCAK DAN KOMPETENSI KARYAWAN AKUNTANSI TERHADAP EFEKTIVITAS SISTEM INFORMASI AKUNTANSI Febrianti, Karina Fitria; Wahdiat, Irwan Sutirman; Juwenah, Juwenah
Jurnal Riset Keuangan Dan Akuntansi Vol 6, No 1 (2020): Jurnal Riset Keuangan dan Akuntansi (JRKA)
Publisher : Program Studi Akuntansi, Universitas Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25134/jrka.v6i1.4069

Abstract

Program Pelatihan Membuat Anggaran dan Mengelola Keuangan Pribadi pada Masyarakat Kabupaten Cirebon Siti Nur Hadiyati; Irwan Sutirman Wahdiat; Juwenah Juwenah
Jurnal Abdimas PHB : Jurnal Pengabdian Masyarakat Progresif Humanis Brainstorming Vol 4, No 1 (2021): Jurnal Abdimas PHB : Jurnal Pengabdian Masyarakat Progresif Humanis Brainstormin
Publisher : Politeknik Harapan Bersama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30591/japhb.v4i1.1872

Abstract

Pengabdian ini bertujuan untuk memberdayakan masyarakat Indonesia yang dalam hal ini khususnya dalam hal membuat anggaran dan mengelola keuangan pribadi. Pelatihan ini dirancang untuk membekali para peserta keterampilan mengelola keuangan seperti penentuan tujuan keuangan, membuat anggaran, menghindari penipuan, mempermudah pembuatan keputusan pengeluaran dan tabungan, mendorong berhati-hati dalam pengeluaran dan disiplin tabungan. dan lain-lain), Jika hal ini diikuti maka akan membantu peserta untuk mencapai tujuan keuangan dan membantu peserta untuk mengontrol keuangan mereka. Program Pelatihan ini dilaksanakan di Desa Sitiwinangun, Kecamatan Jamblang, Kabupaten Cirebon dengan jumlah peserta 20 peserta pelatihan.
PENGARUH KECANGGIHAN TEKNOLOGI INFORMASI, DUKUNGAN MANAJEMEN PUNCAK DAN KOMPETENSI KARYAWAN AKUNTANSI TERHADAP EFEKTIVITAS SISTEM INFORMASI AKUNTANSI Karina Fitria Febrianti; Irwan Sutirman Wahdiat; Juwenah Juwenah
Jurnal Riset Keuangan dan Akuntansi Vol 6, No 1 (2020): Jurnal Riset Keuangan dan Akuntansi (JRKA)
Publisher : Program Studi Akuntansi, Universitas Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25134/jrka.v6i1.4375

Abstract

Accounting information System is said to be effective when information provided by the system can serve the needs of system users. Therefore, the purpose of this research is to analyze the sophistication of information technology, peak management support and employee competence accounting towards the effectiveness of accounting information system in PT. Jasa Marga (Persero) TBK Branch Palikanci-Cirebon. Where PT Jasa Marga (Persero) TBK will gradually reimburse the cash transaction system into a non-cash transaction at all toll gates. With the implementation of 100% non-cash transactions are gradually expected to help early socialization to road users. This study used a questionnaire that was distributed to 39 respondents consisting of the Finance Division, the operational Division and the Human Resources division of PT. Jasa Marga (Persero) TBK branch of Palikanci-Cirebon. This type of research is (basic research).  The data analysis methods used in this study were multiple regression analysis. The results showed that the sophistication of information technology and top management support has an effect on the effectiveness of accounting information systems, whereas accounting employee competence has no effect on the effectiveness of the system Accounting information. Keywords: Effectiveness of accounting information systems, sophistication of information technology, top management support, accounting employee Competence
Belajar Public Speaking sebagai Komunikasi Efektif di Sekolah Dasar Wahdiat, Irwan Sutirman; Hannagara, Haidar Ahmad; Rahman, Rezaldy Al; Pratamana, Febri Aji; Farhan, Muhammad
AKADEMIK: Jurnal Mahasiswa Humanis Vol. 5 No. 1 (2025): AKADEMIK: Jurnal Mahasiswa Humanis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmh.v5i1.1098

Abstract

Students still do not fully possess public speaking skills. This reluctance to appear in front of the public is due to low self-confidence and lack of mastery of public speaking techniques. The aim of this research is to analyze the effectiveness of speaking as an important communication skill and to identify learning strategies that can improve speaking skills in various real-life situations, including academically, professionally, and socially. However, many people have difficulty or are afraid of speaking in public, which makes them unable to communicate effectively. so you have to take communication training. The education team determined SD Negeri 1, 2, and 3 Karang Bloom as locations for public speaking training. Educational activities at SD 1, 2, and 3 Karang Bloom, will be held on 19-21 August 2024. Starting at 08.00-11.00 WIB, participants have gathered in their respective classes. Participants numbering approximately 25 students (coming from grades 4, 5 and 6) took part in the activities in an orderly manner and were accompanied by an educational team from Gunung Jati Swadaya University students. The first activity started with an ice breaker after which the material was provided.
Alignment of Employee Competencies, Information Technology, Accounting Information Systems as the Key to Organisational Performance (Case Study on Manufacturing Company) Gotama, Adam; Wahdiat, Irwan Sutirman
Interdiciplinary Journal and Hummanity (INJURITY) Vol. 3 No. 6 (2024): INJURITY: Journal of Interdisciplinary Studies.
Publisher : Pusat Publikasi Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58631/injurity.v3i6.207

Abstract

This investigation aimed to assess the influence of Employee Competence, Information Technology, and Accounting Information Systems on the performance of CV Nurissah Company. The goal was to enhance the operational outcomes of the organization. The study employed multiple linear regression techniques for data analysis, utilizing the SPSS software for data processing. Data were gathered through questionnaires distributed among 95 staff members at CV Nurissah Company. The findings of this research reveal that (1) employee competence exerts a positive impact on organizational performance; (2) the utilization of information technology enhances organizational performance; (3) the implementation of accounting information systems contributes positively to organizational performance; and (4) the combined effect of employee competence, information technology, and accounting information systems significantly boosts organizational performance.
The Effect of Inflation, BI Rate, and Profit-Sharing Rate on NPF in Islamic Banks ’Aini, Nisrina Qurrotul; Rahayu, Shandrina Agustin; Wahdiat, Irwan Sutirman; Mardi, Mardi
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 2 (2025): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v8i2.7157

Abstract

This study investigates the effect of inflation, Bank Indonesia (BI) rate, and profit-sharing rate on non-performing financing (NPF) in Islamic commercial banks in Indonesia. Grounded in signaling theory, the research aims to identify how macroeconomic and internal banking factors influence the quality of Islamic banking assets. Using a quantitative approach, secondary data from eight Islamic Commercial Banks (BUS) registered with the Financial Services Authority (OJK) during the 2019–2023 period were analyzed. The study employed multiple linear regression analysis and classical assumption tests, including normality, multicollinearity, heteroscedasticity, and autocorrelation tests using SPSS version 25. The results indicate that inflation and BI rate have no significant effect on NPF due to the unique profit-sharing scheme in Islamic banks that adjusts to the profitability of customers' businesses. Conversely, the profit-sharing rate has a significant positive effect on NPF, suggesting that increases in the profit-sharing burden can heighten the risk of customer defaults. The findings underscore the distinct operational nature of Islamic banks and the necessity to monitor internal profit-sharing mechanisms more closely to manage financing risks effectively.
Functionality, Reliability, and Effectiveness of Information Technology Services in Supporting VAT Administration Hery Setyo Nuryantoro, Petrus; Wahdiat, Irwan Sutirman; Firasati, Aoliyah
Journal of Information Systems and Technology Research Vol. 4 No. 3 (2025): September 2025
Publisher : Ali Institute or Research and Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55537/jistr.v4i3.1311

Abstract

This study addresses the persistent challenges faced by taxable entrepreneurs (PKP) in utilizing information technology (IT) for Value-Added Tax (VAT) compliance, including data inconsistencies, reporting delays, and uneven system optimization. The research emphasizes the unique value of integrating IT functionality, infrastructure reliability, and overall effectiveness to improve VAT administration. Data were collected from PKP in the Cirebon 3 region through questionnaires (offline and online) and direct interviews. The data were analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS) to measure the level of IT utilization and its effect on VAT compliance. The f indings reveal that IT functionality, reliability, and effectiveness are at a high level, indicating that IT has been successfully implemented in VAT administration. Input and output tax administration scores were also categorized as high, and regression analysis demonstrated a positive and significant impact of IT on VAT compliance, both partially and simultaneously. These results highlight the critical role of the government’s integrated Coretax system and PKP’s capacity to adopt and optimize IT solutions. The study contributes by showing that combining functionality, reliability, and effectiveness creates a comprehensive framework that enhances compliance and reduces administrative friction in VAT management.
Implementation of The School Budget Activity Plan Application (Arkas) And The Bos Fund Management Information System On The Accountability Of Bos Financial Reporting In Education Entities In Cirebon City Syarif, Mohammad; Wahdiat, Irwan Sutirman
Return : Study of Management, Economic and Bussines Vol. 3 No. 9 (2024): Return : Study of Management, Economic And Bussines
Publisher : PT. Publikasiku Academic Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57096/return.v3i10.258

Abstract

The purpose of this study was to analyse the effect of the School Budget Activity Plan (ARKAS) application and the BOS Management Information System (SIMBOS) application on the accountability of financial reporting of BOS funds in elementary schools in Cirebon City. We conducted this research using quantitative methods. We distributed questionnaires as part of the data collection technique. Furthermore, we will conduct validity and reliability tests on the responses to these questionnaires. We carried out the data analysis using linear regression. This research findings that the use of the School Budget Work Plan (ARKAS) application significantly influences the accountability of BOS fund use in elementary schools in Cirebon City, with better use of the ARKAS application leading to more transparent use of BOS funds. The BOS Management Information System (SIMBOS) also has a significant effect on the transparency of the use of BOS funds in public elementary schools in Cirebon City. The better the use of the ARKAS application, the more transparent the use of BOS funds.
The Effect Of Value-Added Tax (Vat) Rate Increase Policy On Inflation Rate, Public Consumption, And Welfare In Indonesia Puteri, Mega Orvala; Alipah, Lipa; Wahdiat, Irwan Sutirman
Journal Research of Social Science, Economics, and Management Vol. 4 No. 11 (2025): Journal Research of Social Science, Economics, and Management
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jrssem.v4i11.861

Abstract

This study aims to determine the impact of an increase in the Value Added Tax (VAT) rate on the inflation rate, public consumption patterns, and welfare in Indonesia. VAT is one of the important tools in fiscal policy that contributes greatly to state revenue. The policy of increasing the VAT rate from 11% to 12% in Indonesia is designed to strengthen state revenue in order to support fiscal expenditure, but this policy also has the potential to affect the inflation rate, people's purchasing power, and general economic welfare. This study adopts a quantitative approach by utilizing secondary data in the form of inflation rates, public consumption, state revenue, and VAT rates for the period 2019 to 2023, obtained from the Central Statistics Agency (BPS). The analytical method used is linear regression, which is a hypothesis test to identify the relationship between variables. The results show that the increase in VAT rates has a positive but insignificant effect on inflation and public consumption. On the other hand, the increase in VAT rate has a positive and significant impact on state revenue, with a contribution of 97.4% to the increase in total tax revenue. This finding indicates that although people's purchasing power has not decreased drastically, the government still needs to consider the long-term impact of this policy on economic welfare.
Co-Authors Alipah, Lipa Aoliyah Firasati Febrianti, Karina Fitria Gotama, Adam Hannagara, Haidar Ahmad Hery Setyo Nuryantoro, Petrus Juwenah Juwenah Juwenah Juwenah JUWENAH JUWENAH Karina Fitria Febrianti Mardi Mardi Muhammad Farhan Pratamana, Febri Aji Puteri, Mega Orvala Rahayu, Shandrina Agustin Rahman, Rezaldy Al Siti Nur Hadiyati Syarif, Mohammad ’Aini, Nisrina Qurrotul