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Aries Wicaksono, Aries
Bina Nusantara University
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Optimalisasi Penerapan Prinsip Good Governance Bidang Akademik dalam Upaya Mewujudkan Good University Governance Hery Harjono Muljo; Aries Wicaksono; Ignatius Edward Riantono
Binus Business Review Vol. 5 No. 1 (2014): Binus Business Review
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/bbr.v5i1.1199

Abstract

This study wants to know and understand whether good governance principles have been well applied as well as the factors influencing optimization of the implementation of good governance principles on the academic field in an effort to realize good university governance in Bina Nusantara University. The study aims to evaluate the implementation of good governance principles on the academic field, know the factors that affect the implementation of good governance principles on the academic field, and improve and develop the academic areas in accordance with good governance principles in order to maximize the role of Bina Nusantara University as Good University Governance. The approach model used to understand the implementation of good governance principles was a model to educational institution using the 8 principles, namely academic freedom, shared governance, clear rights and responsibilities, selection at merit, financial stability, accountability, regular testing of standards, and the importance of close cooperation. Research used qualitative method with descriptive analysis, by analyzing the factors influencing optimization of the implementation of good governance principles, particularly on academic areas. The results achieved there were 18 factors that affect the optimization of the implementation of good governance principles. Then the factors affected the optimization ofthe implementation of good governance principles the most are operational centralization and academic decentralization which were the novelty of this study.
Evaluasi Sistem Akuntansi Penjualan, Piutang, dan Penerimaan Kas pada PT Livio Furniture Aries Wicaksono
Binus Business Review Vol. 3 No. 1 (2012): Binus Business Review
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/bbr.v3i1.1319

Abstract

Sales functions, receivables and cash receipts, are very important within the company. Sales function is a function which becomes the prime mover in revenues and earnings yields target. Therefore, the effectiveness and efficiency in the sales process, accounts receivable, and cash receipts become very important concern for company. To assess the effectiveness and efficiency of the functions of sales, accounts receivable, and cash receipts should be evaluated. The evaluation was conducted both in terms of procedures, policies, and implementation of the functions of sales, accounts receivable, and cash receipts. Evaluation was done by using the instrument in the form of a questionnaire and analyzing the procedures and policies that exist in PT Livio Furniture. The results of the evaluation of the functions of sales, accounts receivable, and cash receipts obtained the conclusion that internal controls at PT Livio Furniture is good enough and adequate, although still found that become a concern for the company.
Evaluasi Pengendalian Internal dan Sistem Akuntansi atas Penerimaan Kas dan Piutang Premi Asuransi pada PT H Nena Seoulinda; Aries Wicaksono
Binus Business Review Vol. 3 No. 2 (2012): Binus Business Review
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/bbr.v3i2.1369

Abstract

PT H is an insurance company that only serves a group of life insurance. The purpose of this research is to evaluate the entity’s internal control and accounting system on cash receipt and insurance premium receivables. To conduct the research, the researcher used a method based on Committe of Sponsoring Organization or usually known as COSO. The data were collected from literatures such as textbooks, and other references, such as theories and scientific opinions related to this topic. Apart from the theories, researcher performed interviews, spread questionnaries, and observations to the entity. The internal control and accounting system in PT H has been well organized by the management and in accordance with the standards and the Entity’s policy. But other than that, the researcher found several weakness that should be a concern of management, especially on the Entity’s documentation and the delivery of information. Therefore, the researcher recommends that serial number in documents such as receipt, payment request form, and accounting request form should have been printed; to create a new company policy related to the delivery and receiving of files; and to make a written rules related to the Entity’s code of ethics and rules how to deliver information between sections and subsections.
Evaluasi Pengendalian Internal Siklus Pendapatan Pada PT X Aries Wicaksono
Binus Business Review Vol. 4 No. 2 (2013): Binus Business Review
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/bbr.v4i2.1381

Abstract

This study aims to evaluate the implementation of internal control in revenue cycle, to identify weaknesses and limitations of internal control, and to suggest improvements as needed. Research was carried out by using several methods. First, the method of data collection was conducted with internal control questionnaires of revenue cycle, interview, and observation. Second, the method of analysis was performed by using COSO internal control framework. Results obtained are internal control in the revenue cycle applied to the company in general is quite good; and there are ineffective implementation of internal control which can lead to the emergence of risks that could harm the company.
Impact Analysis of Generalized Audit Software (GAS) Utilization to Auditor Performances Aries Wicaksono; Lusianah Lusianah
Binus Business Review Vol. 7 No. 2 (2016): Binus Business Review
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/bbr.v7i2.1582

Abstract

This study aimed to understand whether the use of Generalized Audit Software (GAS) in the audit process had an impact on the auditors performance and to acquire conclusions in the evaluation form towards GAS audit process to provide a positive impact on the performance of auditors. The models used to evaluate the impact of GAS were Quantity of Work, Quality of Work, Job Knowledge, Creativeness, Cooperation, Dependability, Initiative, and Personal Qualities. The method used in this research was a qualitative method of analytical descriptive and evaluative, by analyzing the impact of the GAS implementation to the components of the user’s performance. The results indicate that the use of GAS has a positive impact on user’s performance components.
Analysis of the Unified Theory of Acceptance and Use of Technology 3 (Utaut 3) Model on Users’ Intention to Use the Linkaja Application in Malang City Elvis Berty, Edwardus Bernard; Wicaksono , Aries
Jurnal Indonesia Sosial Sains Vol. 6 No. 9 (2025): Jurnal Indonesia Sosial Sains
Publisher : CV. Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jiss.v6i9.1899

Abstract

The purpose of this study is to apply the Unified Theory of Acceptance and Use of Technology 3 (UTAUT 3) model to examine user interest in the LinkAja application in Malang City. Twelve factors of performance expectancy, effort expectancy, social influence, facilitating conditions, hedonic motivation, price value, habit, and personal innovation in IT were identified in this study as factors influencing user interest. The statistical method used was descriptive statistics using the SmartPLS 4 tool. Researchers found 140 respondents in Malang City who responded to the distributed questionnaire. The findings showed that behavioral intention was not significantly influenced by factors such as performance expectancy, effort expectancy, social influence, facilitating conditions, price value, or personal innovation in IT. In addition, application usage behavior was significantly influenced by personal innovation in IT, indicating that more creative people were more likely to use the application. This study provides suggestions to LinkAja application developers on how to improve the application's functionality and usability while increasing the social impact on community acceptance.
Co-Authors Elvis Berty, Edwardus Bernard Hery Harjono Muljo Hery Harjono Muljo, Hery Harjono Hery Harjono Mulyo Hery Harjono Mulyo, Hery Harjono Ignatius Edward Riantono, Ignatius Edward Lusianah Lusianah Nena Seoulinda Seoulinda, Nena