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All Journal JAS (Journal of ASEAN Studies) Journal of Applied Finance & Accounting Journal The Winners CommIT (Communication & Information Technology) Binus Business Review Journal La Sociale Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi)
Rindang Widuri
Universitas Bina Nusantara
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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THE ROLE OF FINANCIAL STRUCTURE, BUSINESS DRIVE, BUSINESS ENVIRONMENT ON DECISION TO USE AN EXTERNAL AUDITOR ON SMES: EVIDENCE FROM ASEAN COUNTRIES Jonathan Jonathan; Moch. Doddy Ariefianto; Rindang Widuri
JAS (Journal of ASEAN Studies) Vol. 9 No. 2 (2021): Journal of ASEAN Studies
Publisher : Centre for Business and Diplomatic Studies (CBDS) Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/jas.v9i2.7070

Abstract

The research examined the role of financial structure, business drive, and business environment that resulted in external audit service adoption in small and medium-sized enterprises (SMEs) within ASEAN countries. Source of data were from the 2015 and 2016 World Bank Enterprise Survey. The research discovers that external audit service adoption is significantly influenced by financial structure, business motivation, and business environment. Additionally, we take into account a number of control variables, including sales, ownership structure, industry sector, and country of origin. The findings indicate a significant positive correlation between sales, ownership structure (partnership vs. sole proprietorship), and external audit adoption for SMEs. From a country-of-origin perspective, it is concluded that audit adoption is significantly higher in Malaysia and the Philippines than in Vietnam. However, audit adoption in Indonesia is significantly lower than in Vietnam, both in terms of awareness and implementation. Other points of interest can be seen in the interaction regression between countries, which indicates the degree of complexity associated with audit adoption when country of origin is taken into account. One significant policy implication is that SMEs can leverage external auditor services to support their growth and, in turn, the economy of the corresponding country.
Analisis Hubungan Peranan Budaya Perusahaan terhadap Penerapan Good Corporate Governance pada PT Aneka Tambang Tbk Rindang Widuri; Asteria Paramita
The Winners Vol. 8 No. 2 (2007): The Winners Vol. 8 No. 2 2007
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/tw.v8i2.735

Abstract

This article examines the relationship between company cultures with Good Corporate Governance (GCG). It used survey method and correlational technique by distributing questioner with two instruments, namely company cultures and GCG. The respondents were employees of PT. Aneka Tambang Tbk consisting of 100 persons for which 87 persons were selected determined using Sugiyono books formula. The sample were determined using simple random sampling. The study used simple linear regression and simple cr relational technique. The results show that there is a strong correlation between company culture and GCG. It means that the stronger of company culture implementation the more intention to implement GCG.
Evaluasi Sistem Informasi Akuntansi terhadap Pembayaran Klaim Nasabah pada Asuransi Perorangan di Asuransi Jiwa B Rima Delly Desianawati; Rindang Widuri; Eka Novianti
Binus Business Review Vol. 4 No. 1 (2013): Binus Business Review
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/bbr.v4i1.1415

Abstract

Life Insurance B is a company engaging in the services of people protection. Evaluation of accounting information system which relates with the customer claims payments made by the company has the objective to identify the weaknesses in the system of disbursement procedures and to provide the new recommendations. In doing the research, the author conducted literature research and field research. Fieldwork was conducted in order to obtain accurate and real data. Based on the research, writers found some weaknesses in the payment process customer claims, including the claim that the document is not to be numbered prints, the differences in the status of the policy and double claim status. There are weaknesses in the control applications such as sequence check, check and reasonable limits, total control check, which have not been applied to the company as well. In the company’s report, there has been no report on the problems that occur in a given period. To overcome these weaknesses, writers suggest a new document in the form of proposals that have been accompanied by a serial number printed. Should the company implement a weekly batch system with a view to have the latest report from branches every week, not every month. And finally the employees should make report any problems that occur in the company, so that problems that occur can be easily monitored by the authorities.
BIBLIOMETRIC ANALYSIS ON AUDITOR PERFORMANCE RESEARCH Izzatul Jannah; Rindang Widuri
Jurnal Ilmiah MEA (Manajemen, Ekonomi, & Akuntansi) Vol 6 No 3 (2022): Edisi September - Desember 2022
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (633.968 KB) | DOI: 10.31955/mea.v6i3.2494

Abstract

Auditor performance is a general topic that has been extensively researched worldwide. However, of course, some aspects are still minimally discussed in previous research. Therefore, this study applied a bibliometric analysis to find out the overall picture and aspects or matters that were still rarely discussed about auditor performance. The data source is obtained from Scopus with a publication time span of 2013-2022 and the keyword "Auditor Performance". The number of studies that became the data in this study was 506 studies. These data were analyzed using the VOS Viewer software. Based on the results of the bibliometric analysis, it is concluded that the variable or aspect that has been widely studied in the auditor's performance keyword is audit quality. Then, the aspect or variable that can be a novelty idea is big data. Further researchers can explore or discuss more deeply related to big data and its relationship to auditor performance.
ACCEPTANCE OF INFORMATION TECHNOLOGY IN INTERNAL AUDIT PROFESSIONALS: IMPACT OF TECHNOLOGY ON COMPANIES IN JABOTABEK Tashia, Vicario Krismon; Widuri, Rindang
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 7 No 1 (2023): Edisi Januari - April 2023
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v7i1.2812

Abstract

The purpose of this research is to identify organizational factors, social factors, individual factors, perceived utility, and perceived ease of use as mediating variables that influence attitudes toward use and have an effect on system use. The sample in this study is a company in Jabotabek. Sampling using convenience sampling. Data analysis using panel data regression. The findings indicated that attitudes toward use are influenced by system use and are mediated by perceived usefulness and perceived ease of use. The perceived usefulness and reported ease of use are not significantly influenced by organizational factors, social factors, or individual characteristics.
Determinant Factors of Logistics Firm Performance Mediated by Optilog Adoption Using a Mixed Method with an Explanatory Sequential Analysis Melianie, Melianie; Widuri, Rindang; Gamayanto, Indra; Sundjaja, Arta Moro
CommIT (Communication and Information Technology) Journal Vol. 18 No. 2 (2024): CommIT Journal
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/commit.v18i2.11090

Abstract

Recently, trucking logistics service providers are focusing on adopting technology and Information Technology (IT) capability to improve performance. Hence, it is essential to investigate how the IT capability of the firm can enhance logistics performance and impact technology adoption on performance. Therefore, the research examines the determinant factors of logistics firm performance mediated by Optilog adoption. The research design is a mixed method with an explanatory sequential design using quantitative and qualitative data analysis. Quantitative data analysis uses Structural Equation Modeling (SEM), while qualitative analysis adopts in-depth interviews. The analysis population includes 41 Optilog users in the logistics firm in East Jakarta, with the experts adopting a census sampling method. For qualitative phase, the researchers also recruit four respondents holding supervisory positions or higher using Optilog for daily operations. The results show that logistics firm performance is influenced by service excellence and Optilog adoption. Additionally, perceived risk, traceability, and IT capability positively affect Optilog adoption, which mediates the effects on logistics firm performance. The results confirm the rejection of the hypothesis that Optilog adoption mediates IT capability on logistics firm performance. The thematic analysis further concludes that the system, implemented in March 2022, does not impact logistics firm performance significantly, according to the respondents. Consequently, IT departments depend on responsiveness to address users’ needs and issues since when the vendor develops the system, it faces significant constraints due to the development and maintenance costs.
A BIBLIOMETRIC ANALYSIS OF BOARD DIVERSITY: RESEARCH TRENDS, CHALLENGES, AND FUTURE DIRECTIONS Christiani, Desi; Widuri, Rindang
Journal of Applied Finance and Accounting Vol. 11 No. 2 (2024): Publish on December 2024
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/jafa.v11i2.12458

Abstract

Board diversity has become a central issue in corporate governance, with growing recognition of its potential benefits for organizational performance, decision-making, and stakeholder engagement. This paper explores the concept of board diversity, examining various dimensions such as gender, ethnicity, age, and professional background. This study examines the evolution of board diversity, significant trends, and research gaps in current literature through bibliometric analysis. This study employs bibliometric analysis to identify the key areas of research, countries, languages, starting years, top journals, and prolific authors in board diversity. Using (Scopus.Com, n.d.) as the data source, 832 records published between 2016 and 2024 with the keyword "Board Diversity" were analyzed. This research utilized The VOS Viewer software for data analysis. This study implies that the bibliometric analysis highlights essential research gaps and trends, provides a thorough picture of the topic, and points out areas that need more investigation, especially the relationship between corporate success, sustainability, and board diversity. This can direct future studies and give academics and professionals a greater understanding of the strategic value of diverse boards. The results also highlight the regional distribution of research, identifying unexplored areas that can profit from targeted investigations. Ultimately, this study is a valuable tool for anyone wishing to learn more about the changing dynamics of board diversity and how it broadly affects corporate governance.
The Role of Customer Experience in Sustaining Open Banking Usage: A Bibliometric Review Mappanessa, Marwah; Widuri, Rindang
Journal La Sociale Vol. 6 No. 2 (2025): Journal La Sociale
Publisher : Borong Newinera Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37899/journal-la-sociale.v6i2.2001

Abstract

Open banking has emerged as a cornerstone of digital financial transformation, bridging technological innovation with the needs of modern customers. This study explores key topics such as service quality, privacy, and security, which are critical factors in fostering customer satisfaction and loyalty. The findings reveal that technologies like blockchain and open APIs play a vital role in enhancing transparency and trust, while omnichannel strategies personalize user experiences. However, there are gaps in understanding the long-term relationship between privacy, security, and service quality, particularly in developing markets. This research provides practical insights for organizations to prioritize innovations that enhance customer experience and data protection. By expanding the scope of future studies and integrating multidisciplinary approaches, this study aims to lay the foundation for a more inclusive, secure, and sustainable open banking ecosystem.
Co-Authors Arta Moro Sundjaja, Arta Moro Asteria Paramita Christiani, Desi Eka Novianti Indra Gamayanto Izzatul Jannah Jonathan Jonathan Mappanessa, Marwah Melianie, Melianie Moch. Doddy Ariefianto Rima Delly Desianawati Tashia, Vicario Krismon