Articles
            
            
            
            
            
                            
                    
                        Pengaruh Siklus Konversi Kas, Pertumbuhan Penjualan dan Ukuran Perusahaan Terhadap Cash Holding 
                    
                    Bella Nugraheni; 
Cris Kuntadi; 
Rachmat Pramukty                    
                     Manajemen Kreatif Jurnal Vol 1 No 3 (2023): Agustus: Manajemen Kreatif Jurnal 
                    
                    Publisher : Sekolah Tinggi Ilmu Ekonomi Trianandra 
                    
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                                DOI: 10.55606/makreju.v1i3.1601                            
                                            
                    
                        
                            
                            
                                
Previous research or relevant research is very important in a research or scientific article. Previous research or relevant research serves to strengthen the theory and phenomena of the relationship or influence between variables. This article reviews the factors that influence cash holding, namely the cash conversion cycle, sales growth and company size, a study of financial management literature. The purpose of writing this article is to build a hypothesis on the influence between variables to be used in further research. The results of this literature review article are: 1) the cash conversion cycle has an effect on cash holding; 2) sales growth affects cash holdings; and 3) company size has an effect on cash holding.
                            
                         
                     
                 
                
                            
                    
                        Pengaruh E-Wallet, Mobile Banking, dan E-Money Terhadap Transaksi Bisnis Digital Pasca Covid-19 
                    
                    Afifah Rohmawati; 
Cris Kuntadi; 
Rachmat Pramukty                    
                     Profit: Jurnal Manajemen, Bisnis dan Akuntansi Vol. 2 No. 3 (2023): Agustus : Profit : Jurnal Manajemen, Bisnis dan Akuntansi 
                    
                    Publisher : UNIVERSITAS MARITIM AMNI SEMARANG 
                    
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                                DOI: 10.58192/profit.v2i3.1002                            
                                            
                    
                        
                            
                            
                                
In a research or scientific publication, previous or related research is very important. Theories and phenomena of the relationship or influence between variables are strengthened by previous research or related research. This article explores technology-based business transaction research and discusses the elements that influence Post-Covid-19 Digital Business Transactions, namely E-wallets, Mobile Banking, and E-Money. The purpose of this article is to develop hypotheses about how the different variables interact that can be applied to future studies. The findings of the relevant literature evaluation are as follows: 1) E-wallets have an impact on post-Covid-19 digital business transactions; 2) Mobile banking has an impact on post-Covid-19 digital business transactions; and 3) E-Money has an impact on post-Covid-19 digital business transactions.
                            
                         
                     
                 
                
                            
                    
                        Faktor-faktor yang mempengaruhi sistem informasi akuntansi: teknologi informasi, pengendalian internal dan motivasi kerja 
                    
                    Nabila Syifaa Azzahra Suwandi; 
Cris Kuntadi; 
Rachmat Pramukty                    
                     Jurnal Kendali Akuntansi Vol. 1 No. 3 (2023): Juli : Jurnal Kendali Akuntansi 
                    
                    Publisher : Universitas Katolik Widya Karya Malang 
                    
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                                DOI: 10.59581/jka-widyakarya.v1i3.521                            
                                            
                    
                        
                            
                            
                                
Dalam penelitian atau artikel ilmiah, penelitian terdahulu atau relevan sangat penting karena membantu memperkuat teori dan fenomena hubungan atau pengaruh antar variable. Dalam artikel ini, dibahas mengenai factor-faktor sistem informasi akuntansi, yaitu teknologi informasi, pengendalian internal dan motivasi kerja, suatu studi literatur mata kuliah sistem informasi akuntansi. Membangun hipotesis pengaruh antar variable untuk digunakan pada riset selanjutnya adalah tujuan dari penulisan ini. Hasil artikel literature review ini adalah: 1) teknologi informasi berpengaruh terhadap sistem informasi akuntansi; 2) pengendalian internal berpengaruh terhadap sistem informasi akuntansi; dan 3) motivasi kerja berpengaruh terhadap sistem informasi akuntansi
                            
                         
                     
                 
                
                            
                    
                        Kecanggihan Teknologi Informasi, Partisipasi Manajemen, Dan Pengetahuan Manajer Akuntansi Pada Efektivitas Sistem Informasi Akuntansi 
                    
                    Diva Nuraulya; 
Cris Kuntadi; 
Rachmat Pramukty                    
                     Jurnal Kendali Akuntansi Vol. 1 No. 3 (2023): Juli : Jurnal Kendali Akuntansi 
                    
                    Publisher : Universitas Katolik Widya Karya Malang 
                    
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                                DOI: 10.59581/jka-widyakarya.v1i3.530                            
                                            
                    
                        
                            
                            
                                
Previous research or relevant research is very important in a research or scientific article. Previous research or relevant research serves to strengthen the theory and phenomena of the relationship or influence between variables. This article reviews the factors that influence the Effectiveness of Accounting Information Systems, namely Information Technology Sophistication, Management Participation and Knowledge of Accounting Managers, a study of financial management literature. The purpose of writing this article is to build a hypothesis on the influence between variables to be used in further research. The results of this literature review article are: 1) Information Technology Sophistication affects the Effectiveness of Accounting Information Systems; 2) Management Participation affects the Effectiveness of Accounting Information Systems; and 3) Knowledge of Accounting Managers affects the Effectiveness of Accounting Information Systems.
                            
                         
                     
                 
                
                            
                    
                        Faktor-Faktor Yang Mempengaruhi Manajemen Persediaan: Sistem Informasi Akuntansi Dalam Siklus Pendapatan, Siklus Pengeluaran Dan Siklus Sumber Daya Manusia 
                    
                    Syafina Amira Putri; 
Cris Kuntadi; 
Rachmat Pramukty                    
                     Jurnal Kendali Akuntansi Vol. 1 No. 3 (2023): Juli : Jurnal Kendali Akuntansi 
                    
                    Publisher : Universitas Katolik Widya Karya Malang 
                    
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                                DOI: 10.59581/jka-widyakarya.v1i3.532                            
                                            
                    
                        
                            
                            
                                
In a research or scientific article, previous research or relevant research is very important. Leading research or relevant research is useful for strengthening theories and phenomena of the relationship or influence between variables. This article reviews the factors that influence inventory management, namely accounting information systems in the revenue cycle, expenditure cycle, and human resource cycle, a literature study on Accounting Information Systems. The purpose of this article is to develop a hypothesis of influence between variables that can be used in further research. The results of this literature review article are: 1) The accounting information system in the revenue cycle influences preparation management; 2) The accounting information system in the expenditure cycle affects inventory management; and 3) The accounting information system in the human resource cycle influences the preparatory management.
                            
                         
                     
                 
                
                            
                    
                        Faktor-Faktor Yang Mempengaruhi Sistem Informasi : Sumber Daya Manusia, Bisnis, Teknologi 
                    
                    Muhammad Rivki Adrian; 
Cris Kuntadi; 
Rachmat Pramukty                    
                     Jurnal Kendali Akuntansi Vol. 1 No. 3 (2023): Juli : Jurnal Kendali Akuntansi 
                    
                    Publisher : Universitas Katolik Widya Karya Malang 
                    
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                                DOI: 10.59581/jka-widyakarya.v1i3.550                            
                                            
                    
                        
                            
                            
                                
Dalam penelitian atau artikel ilmiah, penelitian terdahulu atau relevan sangat penting karena membantu memperkuat teori dan perancangan hubungan atau pengaruh antar variable. Dalam artikel ini, literatur tentang sistem informasi akuntansi dikaji mengenai variabel yang memengaruhi sistem informasi, termasuk sumber daya manusia, bisnis, dan teknologi. Membangun hipotesis pengaruh antar variabel adalah tujuan dari tulisan ini. Hasil penelitian literatur ini adalah sebagai berikut: 1) Pengaruh Sumber Daya Manusia terhadap Sistem Informasi; 2) Pengaruh Bisnis terhadap Sistem Informasi; dan 3) Pengaruh Teknologi terhadap Sistem Informasi.
                            
                         
                     
                 
                
                            
                    
                        Faktor-faktor yang mempengaruhi Kualitas Laporan Keuangan: Sistem Informasi Akuntansi, Sistem Pengendalian Intern dan Kompetensi Sumber Daya Manusia 
                    
                    Dina Juniarti Barokah; 
Cris Kuntadi; 
Rachmat Pramukty                    
                     Jurnal Kendali Akuntansi Vol. 1 No. 3 (2023): Juli : Jurnal Kendali Akuntansi 
                    
                    Publisher : Universitas Katolik Widya Karya Malang 
                    
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                                DOI: 10.59581/jka-widyakarya.v1i3.590                            
                                            
                    
                        
                            
                            
                                
This article reviews the factors that influence the quality of financial statements, namely accounting information systems, internal control systems and human resource competencies, a literature study on accounting information systems. The purpose of this article is to build a hypothesis on the influence between variables to be used in further research. The results of this literature review article are: 1) Accounting Information Systems affect the Quality of Financial Statements; 2) The Internal Control System affects the Quality of Financial Statements; and 3) Competence of Human Resources influences the Quality of Financial Statements.
                            
                         
                     
                 
                
                            
                    
                        Faktor-Faktor Yang Mempengaruhi Kinerja Sistem Informasi Akuntansi: Keterlibatan Pengguna, Dukungan Top Manajemen Dan Formalisasi Pengembangan Sistem 
                    
                    Neyla Safitri; 
Cris Kuntadi; 
Rachmat Pramukty                    
                     Jurnal Ilmiah Dan Karya Mahasiswa Vol. 1 No. 3 (2023): JUNI : JURNAL ILMIAH DAN KARYA MAHASISWA 
                    
                    Publisher : Institut Teknologi dan Bisnis (ITB) Semarang 
                    
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                                DOI: 10.54066/jikma.v1i3.401                            
                                            
                    
                        
                            
                            
                                
This study aims to examine the effect of user involvement, top management support and system development formalization on the performance of accounting information systems. This research is a qualitative research where the type of qualitative research used in this study uses the method of literature study and literature review (literature review). The results of this study are: 1) User involvement affects the performance of accounting information systems; 2) Top Management Support affects the Performance of Accounting Information Systems; and 3) System Development Formalization affects the Performance of Accounting Information Systems
                            
                         
                     
                 
                
                            
                    
                        Pengaruh Keterbatasan Sistem Informasi, Komitmen Manajemen, Dan Otoritas Pengambilan Keputusan Terhadap Akuntabilitas Keuangan Pemerintah 
                    
                    Devan Adika Prasetya; 
Cris Kuntadi; 
Rachmat Pramukty                    
                     Jurnal Ilmiah Dan Karya Mahasiswa Vol. 1 No. 4 (2023): AGUSTUS : JURNAL ILMIAH DAN KARYA MAHASISWA 
                    
                    Publisher : Institut Teknologi dan Bisnis (ITB) Semarang 
                    
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                                DOI: 10.54066/jikma.v1i4.474                            
                                            
                    
                        
                            
                            
                                
Riset terdahulu atau riset yang relevan sangat penting dalam suatu riset atau artikel ilmiah. Riset terdahulu atau riset yang relevan berfungsi untuk memperkuat teori dan penomena hubungan atau pengaruh antar variable. Artikel ini mereview faktor-faktor yang memengaruhi Akuntabilitas Keuangan Pemerintah, yaitu Keterbatasan Sistem Informasi, Komitmen Manajemen dan Otoritas Pengambilan Keputusan,suatu studi literatur Sistem Informasi Akuntansi. Tujuan penulisan artikel ini guna membangun hipotesis pengaruh antar variabel untuk digunakan pada riset selanjutnya. Hasil artikel literature review ini adalah: 1) Keterbatasan Sistem Informasi berpengaruh terhadap Akuntabilitas Keuangan Pemerintah; 2) Komitmen Manajemen berpengaruh terhadap Akuntabilitas Keuangan Pemerintah; dan 3) Otoritas Pengambilan Keputusan berpengaruh terhadap Akuntabilitas Keuangan Pemerintah.
                            
                         
                     
                 
                
                            
                    
                        Pengaruh Keterlibatan Pengguna, Kemampuan Teknik Personal Dan Dukungan Top Manajemen Terhadap Kinerja Sistem Informasi Akuntansi 
                    
                    Yulia Wijayanti; 
Cris Kuntadi; 
Rachmat Pramukty                    
                     Jurnal Sistem Informasi dan Ilmu Komputer Vol. 1 No. 1 (2023): Februari : Jurnal Sistem Informasi dan Ilmu Komputer 
                    
                    Publisher : Universitas Katolik Widya Karya Malang 
                    
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                                DOI: 10.59581/jusiik-widyakarya.v1i1.24                            
                                            
                    
                        
                            
                            
                                
In research or scientific articles, previous or relevant research is very important because it helps strengthen theories and phenomena of the relationship or influence between variables. In the literature research on accounting information systems, this article analyzes user involvement, personal technical skills, and top management support. These factors affect the accounting information system. Building a hypothesis of influence between variables is the aim of this paper. The results of this literature research are as follows: 1) User Involvement influences the Accounting Information System; 2) Personal Technical Ability influences the Accounting Information System; and 3) Top Management Support.