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All Journal Jurnal Riset Keuangan dan Akuntansi (JRKA) JURNAL ILMIAH AKUNTANSI UNIVERSITAS PAMULANG Gorontalo Accounting Journal Jurnal Abdimas PHB : Jurnal Pengabdian Masyarakat Progresif Humanis Brainstorming Jurnal Impresi Indonesia Journal Of World Science AKADEMIK: Jurnal Mahasiswa Humanis Return : Study of Management, Economic and Bussines INJURITY: Journal of Interdisciplinary Studies Majapahit Journal of Islamic Finance dan Management Majapahit Journal of Islamic Finance dan Management Danadyaksa: Post Modern Economy Journal Jurnal Ekonomi, Bisnis & Entrepreneurship (e-Journal)
Irwan Sutirman Wahdiat
Universitas Swadaya Gunung Jati
Religion Humanities Automotive Engineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Health Professions Law, Crime, Criminology & Criminal Justice 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.
The Effectiveness of Internal Audit and Risk Management Implementation on Operational Risk Governance and Operational Performance Supriatna, Yana Achmad; Wahdiat, Irwan Sutirman; Krisdiana, Krisdiana
Jurnal Ilmiah Akuntansi Universitas Pamulang Vol. 14 No. 1 (2026): Jurnal Ilmiah Akuntansi Universitas Pamulang
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/jiaup.v14i1.54674

Abstract

This study examines how internal audit effectiveness and risk management implementation influence operational risk governance and, in turn, operational performance. Using a quantitative explanatory design and survey data from non-bank financial institutions applying risk-based audit practices, we estimated a PLS-SEM model to test direct and mediated effects. The results show that both internal audit effectiveness and risk management implementation significantly strengthen operational risk governance, which subsequently improves operational performance. Operational risk governance also mediates the effects of the two antecedents on performance. These findings underscore the importance of integrating the Three Lines model with ISO 31000 and COSO ERM to institutionalize risk culture, enhance control effectiveness, and support evidence-based decision making. The study contributes by offering an integrated governance perspective for non-bank financial institutions and provides actionable insights for regulators and practitioners seeking sustainable operational resilience.
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 Mohammad Syarif; Irwan Sutirman Wahdiat
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.
Examining the Impact of Organizational Culture and External Environmental Uncertainty on Management Control Systems R. Sriristanti; Irwan Sutirman Wahdiat; Krisdiana Krisdiana
Jurnal Ekonomi, Bisnis & Entrepreneurship Vol. 19 No. 2 (2025): Jurnal Ekonomi, Bisnis & Entrepreneurship (e-Journal)
Publisher : Pusat Penelitian dan Pengabdian Pada Masyarakat (P3M) STIE Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55208/jebe.v19i2.06

Abstract

This study aims to analyze the influence of organizational culture and external environmental uncertainty on management control systems (MCS) in companies in West Java. The dynamics of business competition and environmental changes demand that companies have adaptive and responsive management control systems. The research employs a quantitative approach with 72 respondents representing various managerial levels within companies in West Java. Data collection techniques involved surveys using both physical distribution and online (Google Forms), while data analysis utilized Structural Equation Modeling based on Partial Least Squares (SEM-PLS). The results indicate that organizational culture significantly influences the implementation of management control systems. Similarly, external environmental uncertainty also proves to affect management control systems. These findings reinforce contingency theory, which emphasizes the importance of aligning internal and external organizational factors to determine the effectiveness of management control systems. The practical implications of this research suggest that companies in West Java should strengthen the organizational values that encourage openness, innovation, and shared commitment, thereby enhancing the effectiveness of management control systems. Additionally, companies need to improve their adaptability to external environmental changes, including market dynamics, regulations, and technological developments. This study is expected to contribute theoretically to the literature on the impact of organizational culture and environmental uncertainty on the effectiveness of management control systems, and serve as a reference for practitioners to enhance company competitiveness.
The Influence of Accounting Knowledge, Work Experience, and Organizational Structure on Internal Control and Its Impact on Company Performance Natalia, Helfi; Wahdiat, Irwan Sutirman; Firasati, Aoliyah
Gorontalo Accounting Journal Volume 9 Issue 1 April 2026
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32662/gaj.v9i1.4664

Abstract

This study aims to examine the effect of accounting knowledge, work experience, and organizational structure on internal control and its impact on company performance. The research applies a quantitative approach using survey data collected from employees in various organizations. Data analysis was conducted using Structural Equation Modeling (SEM) to test the proposed hypotheses and evaluate the relationships among variables. The findings reveal that accounting knowledge has a positive and significant effect on internal control effectiveness. Work experience also significantly contributes to the improvement of internal control implementation. In addition, organizational structure was found to positively support the effectiveness of internal control systems within organizations. Furthermore, effective internal control has a positive and significant impact on company performance. These findings indicate that competent human resources and a well-structured organizational system are important factors in strengthening internal control and improving organizational performance.
The Effect of Financial Literacy, Digital Payment, and Digital Accounting on the Financial Performance of MSMEs in Gebang District Adyatma Kautsar; Irwan Sutirman Wahdiat
Majapahit Journal of Islamic Finance and Management Vol. 6 No. 2 (2026): Islamic Finance and Management
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v6i2.807

Abstract

This study aims to analyze the effect of financial literacy, digital payment, and digital accounting on the financial performance of MSMEs in Gebang District. This study uses a quantitative approach with primary data obtained through a questionnaire with a 1-5 Likert scale. The population in this study were MSMEs in Gebang District with a sample size of 122 MSME players. The analysis techniques used in this study were descriptive statistical analysis, validity test, normality test, multicollinearity test, heteroscedasticity test, multiple linear regression, T-test, F-test, and coefficient of determination using SPSS 27. The results showed that financial literacy and digital accounting had a positive and significant effect on financial performance, with digital accounting being the most dominant factor through recording efficiency. Conversely, digital payment had a significant but negative effect. This was due to the administrative costs of transactions, which reduced profit margins, and liquidity constraints due to the settlement time lag, which hampered daily capital turnover. This study suggests that MSMEs optimize their digital accounting systems and be more careful in managing digital payment service costs.
THE EFFECT OF GOOD CORPORATE GOVERNANCE AND CORPORATE, SOCIAL RESPONSIBILITY ON FIRM VALUE WITH FINANCIAL PERFORMANCE AS A MODERATING VARIABLE Muhammad Rafi Taqiyuddin; Irwan Sutirman Wahdiat
Majapahit Journal of Islamic Finance and Management Vol. 6 No. 2 (2026): Islamic Finance and Management
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v6i2.826

Abstract

This study aims to examine and analyze the effect of Good Corporate Governance (GCG) and Corporate Social Responsibility (CSR) on Firm Value with Financial Performance as a moderating variable. The research object is financing companies listed on the Indonesia Stock Exchange (IDX) for the period 2020–2024. This study uses an associative quantitative approach with secondary data obtained from annual reports and sustainability reports. The sampling technique used is purposive sampling, resulting in 12 companies as research samples. The data analysis techniques used are descriptive statistical analysis, classical assumption tests, multiple linear regression analysis, and Moderated Regression Analysis (MRA) with the help of SPSS software. The research findings indicate that Good Corporate Governance has a positive and significant effect on Firm Value. In contrast, Corporate Social Responsibility does not have a significant effect on Firm Value. The moderating test results show that Financial Performance can moderate the effect of GCG on Firm Value in a weakening direction, but Financial Performance cannot moderate the effect of CSR on Firm Value.
Co-Authors Adam Gotama Adyatma Kautsar Aoliyah Firasati Febrianti, Karina Fitria Fina Maulida Gina Fadilah Hannagara, Haidar Ahmad Ida Rosnidah Juwenah Juwenah Juwenah Juwenah JUWENAH JUWENAH Karina Fitria Febrianti Krisdiana Krisdiana Krisdiana Krisdiana, Krisdiana Mohammad Syarif Muhammad Farhan Muhammad Rafi Taqiyuddin Natalia, Helfi Pratamana, Febri Aji Pricilia Manopo R. Sriristanti Rahman, Rezaldy Al Risa Amelia Siti Nur Hadiyati Supriatna, Yana Achmad