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All Journal Jurnal Computech & Bisnis (e-Journal) Acman: Accounting and Management Journal Electronic, Business, Management and Technology Journal Majalah Bisnis & IPTEK

Rusjiana, Jimmy

STIE Pasundan, Bandung

Author-ID : 4259103

Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Library & Information Science Social Sciences

Published : 7 Documents Claim Missing Document

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Articles

PENGARUH AUDIT INTERNAL PENGELUARAN KAS TERHADAP PENGENDALIAN INTERN PENGELUARAN KAS PADA PERUSAHAAN FASHION DI KOTA BANDUNG S Mia Lasmaya; Jimmy Rusjiana
Jurnal Computech & Bisnis (e-Journal) Vol 13, No 2 (2019): Jurnal Computech & Bisnis
Publisher : STMIK Mardira Indonesia, Bandung

To continue to be able to manage the company's operations effectively, management must be subjected to various types of reporting and analysis. Of course, this contains risks that are caused by errors (errors) that may arise in the process of presenting multiple types of reports. Management requires control tools in the form of internal control. Control is the power to govern the financial and operational policies of an entity to benefit from the activities of that entity. The research method uses a survey approach with a sample of fashion companies in the city of Bandung. The results showed a significant influence on the internal audit of cash disbursements on the internal control of cash disbursements. Keywords : internal audit, internal control.

Pengaruh Sistem Informasi SDM Terhadap Kinerja Karyawan Di PT. Rabbani Bandung Jimmy Rusjiana
Jurnal Computech & Bisnis (e-Journal) Vol 10, No 1 (2016): Jurnal Computech & Bisnis
Publisher : STMIK Mardira Indonesia, Bandung

The purpose of this study was to determine the human resource information systems and employee performance in PT. Rabbani, and to determine how much influence human resource information systems to employees performance in PT. Rabbani. This research was conducted at PT Rabbani, to get the cause of the downward trend in employee performance. This allegedly caused by problems of human resource information systems, resulting in reduced performance of the employee. The method used is exploratory survey method using Equaltion stuctural Modeling SEM-PLS. Sample in the study were 36 employees. The results of this study indicate HR information system affect the performance of employees. Thus, the conclusions that can be drawn from this study that: to increase the influence of human resource information systems to employee performance, by following all the Standard Operating Company with regard phases that have been imposed by the company. Keywords: human resouces information system; performance.

Pengaruh Sistem Informasi Akuntansi Penjualan Kredit Terhadap Pengendalian Internal Penjualan Kredit : (Studi pada salah satu perusahaan distributor kesehatan di Jawa Barat) Nenden Adiya Yassin; Boy Suzanto; Haris Nurdiansyah; Jimmy Rusjiana
Acman: Accounting and Management Journal Vol. 1 No. 2 (2021): Acman: Accounting and Management Journal
Publisher : Center of Research, STIE Pasundan, Bandung, Indonesia.

The utilization of information technology in expediting the information process is beneficial for companies in the efficiency of their production processes. For this reason, companies need to improve efficiency concerning financial information so that the use of information technology can carry out effectively. This study departs from the problems that occur in the object of research, which indicate a gap in credit sales internal control. This study aims to determine the effect of credit sales information systems on credit sales internal control. The research method used is verification with a simple regression analysis technique. The results showed a significant effect of credit sales information systems on credit sales internal control. The study results recommend that interested parties, in this case, the company pay more attention to the internal control of credit sales to reduce the possibility of errors that occur in the field.

Pengaruh Sistem Persediaan Barang terhadap Pengendalian Internal Persediaan Barang: Studi pada salah satu instansi pemerintah daerah di Kabupaten Bandung Dudi Mustofa; Boy Suzanto; Haris Nurdiansyah; Jimmy Rusjiana
Acman: Accounting and Management Journal Vol. 2 No. 1 (2022): Acman: Accounting and Management Journal
Publisher : Center of Research, STIE Pasundan, Bandung, Indonesia.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55208/aj.v2i1.34

This study aimed to investigate the effect of the inventory system on internal control. The study used a descriptive and verification approach that was carried out employing a survey of employees at one of the local government agencies in Bandung Regency with 35 respondents. The study results show a robust correlation coefficient between the inventory system and the internal control of the inventory, which is indicated by the coefficient of determination, and the rest is influenced by other factors not examined by the authors in this study. Based on the study results, it is better if there are changes in the inventory system; socialization and evaluation are carried out by communicating systematically to employees so that employees can quickly adapt and understand well. Furthermore, agencies need to hold special training for all employees related to supplies so that productive human resources can be created and optimized for better agencies going forward.

The Influence of Accounting Information Systems on Internal Control of Receivables: Study at one of the telecommunications companies in Bandung Adriana Florenciana Amnain; Vicky Achmad Zulfikar; Jimmy Rusjiana
Electronic, Business, Management and Technology Journal Vol. 1 No. 1 (2023): Electronic, Business, Management and Technology Journal
Publisher : P3M, STIE Pasundan, Bandung, Indonesia.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55208/ebmtj.v1i1.87

This study aims to investigate the impact of variables related to the accounts receivable accounting information system and accounts receivable internal control on a telecommunications company located in Bandung. Based on the obtained calculation results, it has been determined that the accounting information system for accounts receivable can be classified as moderately satisfactory. At the same time, the internal control measures for accounts receivable can also be classified as moderately satisfactory. The research findings indicate a significant correlation of 0.840 between variables X and Y, suggesting a strong relationship between the accounts receivable accounting information system and accounts receivable internal control. According to the analysis conducted using simple linear regression, it has been shown that the relationship between the dependent variable Y and the independent variable X, representing accounts receivable in the accounting information system, can be expressed as Y = 7.180 + 0.729X. This condition implies that for each unit rise in the accounts receivable; there is an associated increase of 0.729 units in the dependent variable. The coefficient analysis reveals that the accounts receivable accounting information system significantly contributes to the internal control of accounts receivable, accounting for 70.6% of the overall influence. The remaining 29.4% can be attributed to various other factors.

Pengembangan Sistem Informasi Manajemen Pengelolaan Kearsipan di Lembaga Jaminan Sosial Dhea Perdana Coenraad; Imam Heryanto; Haris Nurdiansyah; Jimmy Rusjiana
Majalah Bisnis & IPTEK Vol. 14 No. 1 (2021): 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/tx8drv38

This study aims to see to what extent the effectiveness of an information system that has just been implemented in a social security institution where this system is a replacement for the previous system which is considered less effective in managing archives. Based on the results of research and testing, it was found that this new system has a better effectiveness value and a far more optimal level of accuracy in archiving management.

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

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.

Co-Authors Adriana Florenciana Amnain Ajeng Ayu Anggraeni Boy Suzanto Coenraad, Dhea Perdana Dudi Mustofa Heryanto, Imam Maulana Yusup, Maulana Nenden Adiya Yassin Nurdiansyah, Haris Rahman, Robbi Saepul S Mia Lasmaya Zulfikar, Vicky Achmad

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