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All Journal Jurnal Computech & Bisnis (e-Journal) Jurnal Ilmiah Peuradeun Kontigensi: Jurnal Ilmiah Manajemen Acman: Accounting and Management Journal Journal of Economics, Management, and Entrepreneurship Jurnal Ekonomi, Bisnis & Entrepreneurship (e-Journal) Majalah Bisnis & IPTEK Acman: Accounting and Management Journal Journal of Economics, Management, and Entrepreneurship
Rahman, Robbi Saepul
Sekolah Tinggi Ilmu Ekonomi Pasundan
Religion Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Library & Information Science Social Sciences

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The Influence of Cash Sales Accounting Information Systems on Internal Control of Cash Sales: Study of One Company in The Consumer Goods Distributor Sector in Bandung Ajeng Ayu Anggraeni; Maulana Yusup; Robbi Saepul Rahman; Jimmy Rusjiana
Majalah Bisnis & IPTEK Vol. 17 No. 1 (2024): Majalah Bisnis & IPTEK
Publisher : Pusat Penelitian dan Pengabdian Pada Masyarakat (P3M) STIE Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55208/fhjza013

Abstract

This study seeks to determine and analyze the impact of variables. The research employed a quantitative methodology, explicitly utilizing a descriptive approach and verification methods such as correlation coefficient, simple linear regression, and coefficient of determination. The study included a population of 30 individuals, and the samples collected encompassed the entire community. According to the research findings on a consumer goods distributor company in Bandung, it can be concluded that the company's cash sales accounting information system (X) is performing well, with a score of 3.25. The internal control of cash sales (Y) is also reported to be entirely satisfactory, with a score of 3.19. The findings of this study indicate a significant correlation (correlation coefficient of 0.862) between the Cash Sales Accounting Information System and Cash Sales Internal Control. The Cash Sales Accounting Information System contributes to 74.3% of the variation in Cash Sales Internal Control (R square contribution). The remaining 25.7% is attributed to unexamined factors such as company policy.
Determinant Aspects of Students to Become Entrepreneurs During the Second Wave of Covid-19 Sidharta, Iwan; Riadi, Farid; Rahman, Robbi Saepul; Ramadhani, Gita Indah; Hidayahtullah, Annaba Raffal
Jurnal Ilmiah Peuradeun Vol. 11 No. 3 (2023): Jurnal Ilmiah Peuradeun
Publisher : SCAD Independent

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26811/peuradeun.v11i3.900

Abstract

Studying successful entrepreneurs is an exciting focus for policymakers, professionals, and academics. It presents different research results so that researchers fill the gap by using student respondents to examine the essential aspects that can drive the desire to become entrepreneurs. The researcher used a cross-sectional approach with student respondents who had attended entrepreneurship courses to discover this aspect. The number of respondents who filled out a structured questionnaire using the Google form was 129 students—the data analysis technique used the Partial Least Square structural equation model. The study results showed that 9 (nine) essential aspects could increase students' desire to become entrepreneurs. This research only used student respondents to examine essential aspects that could encourage the desire to become entrepreneurs. The cross-sectional approach was also tested simultaneously during the second wave of Covid-19. The research results have implications for developing essential aspects for students to become entrepreneurs.
Increasing Employee Performance Through Physical Work Environment and Work Motivation Rahman, Robbi Saepul; Nurdiansyah, Haris; Sidharta, Iwan; Purana, R. Deni; Hendiky, Ferry
Journal of Economics, Management, and Entrepreneurship Vol. 2 No. 1 (2024): Journal of Economics, Management, and Entrepreneurship
Publisher : P3M, STIE Pasundan, Bandung, Indonesia.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55208/jeme.v2i1.158

Abstract

Uncomfortable workstations, inadequate lighting, or improper seating can lead to physical discomfort, less motivation, reduced productivity, and decreased employee performance. This research strives to determine to what extent the impact of the physical work environment in the workplace and encouraging work motivation can improve employee performance.The author's research approach uses quantitative surveys at one of the government agencies in West Bandung. Respondents are 77 state apparatus employees. Data was collected using a structured questionnaire, which was then tested for the validity and reliability of the research instrument. The author's data testing uses path analysis.The research results show that the physical work environment, such as comfortable workstations and adequate lighting, can improve employee performance. Work motivation, such as the desire to develop, impacts employee performance. Research implications indicate that the presence of comfortable workstations and fulfilling employees' desires for development can contribute to increasing employee performance. The research results contribute to a deeper understanding of the role of the physical work environment and employee work motivation to provide positive aspects for the organization to achieve goals.The author is aware that this research only uses survey data. Hence, there are several areas for improvement where the scope of the research could be more extensive and only focused on employees who work in government agencies. Also, this research only discusses the physical work environment in the workplace, encouraging work motivation and employee performance.
The Influence of Accounting Information System Receivables on Internal Control of Receivables (Case Study on One of The Distributors of Cables and Electrical Equipment in West Java) Afiyah, Annisa Nur; Rahman, Robbi Saepul; Prawiranegara, Galih Putra; Meliawati, Resna
Acman: Accounting and Management Journal Vol. 5 No. 2 (2025): Acman: Accounting and Management Journal
Publisher : P3M, Sekolah Tinggi Ilmu Ekonomi Pasundan Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55208/aj.v5i2.06

Abstract

This study seeks to assess the impact of the accounts receivable accounting information system on the internal management of accounts receivable at a cable and electrical equipment distributor in West Java. An excellent accounting information system is crucial in facilitating optimal accounts receivable management. This system ensures the precise and effective recording of accounts receivable transactions, monitors payment due dates, and generates pertinent data for executive decision-making. This study employs a quantitative methodology, utilizing data-gathering approaches by distributing questionnaires to all personnel engaged in accounts receivable management at the organization. The questionnaire was developed by assessing the independent variable of the accounts receivable accounting information system and the dependent variable of internal control over accounts receivable. Data analysis was conducted using various statistical tests, including validity assessments, reliability evaluations, descriptive analysis, and fundamental linear regression analysis. The study's results demonstrate a robust and significant correlation between the accounts receivable accounting information system and the internal control of accounts receivable. Establishing an effective accounting information system can enhance internal control efficacy by ensuring transaction recording accuracy, facilitating real-time accounts receivable monitoring, and regulating the company's credit policy. This system mitigates the risk of bad debts by delivering prompt and precise information to management, enabling appropriate preventive measures. Nonetheless, several elements beyond the accounts receivable accounting information system influence the internal control of accounts receivable, including management policies, personnel competencies, and the technology infrastructure that facilitates system implementation. Consequently, organizations are encouraged to enhance the deployment of accounts receivable accounting information systems by offering ongoing employee training, performing regular assessments of system efficacy, and creating more advanced system functionalities. Furthermore, organizations must enhance accounts receivable management rules and improve interdepartmental collaboration to achieve superior internal control. This study concludes that the accounts receivable accounting information system significantly enhances internal control over accounts receivable. Establishing an effective system enhances operational efficiency while also augmenting transparency and accountability in accounts receivable management. This study's implications offer firms insight into the significance of employing information technology in internal control, particularly in mitigating the risk of losses from bad debts. This study aims to serve as a foundation for firms to sustainably enhance the quality of accounting information systems and internal controls.
Co-Authors Afiyah, Annisa Nur Ajeng Ayu Anggraeni Anggraeni, Ajeng Ayu Bulan Tati Fitria Cecep Wiguna Haris Nurdiansyah, Haris Hendiky, Ferry Hidayahtullah, Annaba Raffal Iwan Sidharta Larashati, Irena Lasmaya, Siti Mia Maulana Yusup Maulana Yusup, Maulana Meliawati, Resna Nita Yura Roslina Nurdiansyah, Haris Octaviane Herawati Prawiranegara, Galih Putra Purana, R. Deni Purana, Rd. Deni Ramadhani, Gita Indah Riadi, Farid Risna Rahmawati Risna Rahmawati Roslina, Nita Yura Rusjiana, Jimmy Rusjiana, Jimmy S Mia Lasmaya Sandra Septelia Siti Mialasmaya Vega Yulistiani Vicky Achmad Zulfikar Yura Roslina, Nita Zulfikar, Vicky Achmad