Articles
            
            
            
            
            
                            
                    
                        Faktor-Faktor Yang Mempengaruhi Pengembangan Sistem Informasi Akuntansi: Kemajuan Teknologi, Pengetahuan Manajer Dan Partisipasi Pengguna 
                    
                    Amanda Nurmaulida; 
Cris Kuntadi; 
Rachmat Pramukty                    
                     Jurnal Riset Akuntansi Vol. 1 No. 2 (2023): May : Jurnal Riset Akuntansi 
                    
                    Publisher : Institut Teknologi dan Bisnis (ITB) Semarang 
                    
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                                DOI: 10.54066/jura-itb.v1i2.299                            
                                            
                    
                        
                            
                            
                                
Previous or relevant research in scientific studies or publications is very important. Theories and phenomena of the relationship or influence between variables are strengthened by previous research or relevant research. This article examines the variables that influence the development of accounting information systems, including technological advances, manager knowledge, and user participation. It also includes literature on accounting information systems. The purpose of this article is to develop hypotheses about how different variables interact that can be applied to future research. The results of this article's literature review are: 1) technological advances have an effect on the development of accounting information systems; 2) the knowledge of managers influences the development of accounting information systems; and 3) user participation influences the development of accounting information systems.
                            
                         
                     
                 
                
                            
                    
                        Faktor-Faktor Yang Mempengaruhi Kinerja Pengawai Pengelola Keuangan: Sarana Pendukung Sistem Informasi Akuntansi, Sistem Pengendalian Intern Pemerintah Dan Budaya Organisasi 
                    
                    Silmi Kafah Aulia; 
Cris Kuntadi; 
Rachmat Pramukty                    
                     Jurnal Riset Akuntansi Vol. 1 No. 2 (2023): May : Jurnal Riset Akuntansi 
                    
                    Publisher : Institut Teknologi dan Bisnis (ITB) Semarang 
                    
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                                DOI: 10.54066/jura-itb.v1i2.368                            
                                            
                    
                        
                            
                            
                                
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 Performance of Financial Managers, namely Supporting Facilities for Accounting Information Systems, Government Internal Control Systems and Organizational Culture, a literature study of accounting information systems. 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) Accounting Information System Support Facilities affect the Performance of Financial Management Supervisors; 2) The Government's Internal Control System affects the Performance of Financial Management Supervisors; and 3) Organizational Culture influences the Performance of Financial Management Supervisors.
                            
                         
                     
                 
                
                            
                    
                        Faktor-faktor yang mempengaruhi Profitabilitas: Pengaruh Perputaran Kas, Perputaran Persediaan, Perputaran Piutang 
                    
                    Aureta Zhabila Eka Putri; 
Cris Kuntadi; 
Rachmat Pramukty                    
                     Jurnal Riset Akuntansi Vol. 1 No. 2 (2023): May : Jurnal Riset Akuntansi 
                    
                    Publisher : Institut Teknologi dan Bisnis (ITB) Semarang 
                    
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                                DOI: 10.54066/jura-itb.v1i2.388                            
                                            
                    
                        
                            
                            
                                
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 profitability, namely the Effect of Cash Turnover, Inventory Turnover and Accounts Receivable Turnover, a literature study on Accounting Information Systems. 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 effect of cash turnover on profitability; 2) Inventory Turnover affects profitability and 3) Accounts Receivable Turnover affects Profitability.
                            
                         
                     
                 
                
                            
                    
                        Faktor-faktor yang mempengaruhi Kinerja Usaha Mikro: Penggunaan Dana BPUM , Penggunaan Software Akuntansi dan Human Capital 
                    
                    Cut Zia Auralia; 
Cris Kuntadi; 
Rachmat Pramukty                    
                     Jurnal Riset Akuntansi Vol. 1 No. 2 (2023): May : Jurnal Riset Akuntansi 
                    
                    Publisher : Institut Teknologi dan Bisnis (ITB) Semarang 
                    
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                                DOI: 10.54066/jura-itb.v1i2.389                            
                                            
                    
                        
                            
                            
                                
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 micro business performance, namely the use of BPUM funds, the use of accounting software and human capital, a literature study on accounting information systems. The purpose of this paper is to produce a hypothesis about the influence between variables that can be used in further research. The results of this literature review article are 1) The use of BPUM funds affects the performance of micro businesses; 2) the use of accounting software affects the performance of micro businesses; and 3) human capital affects the performance of micro businesses.
                            
                         
                     
                 
                
                            
                    
                        Pengaruh Sistem Informasi Akuntansi, Teknologi Informasi, dan Kualitas Sumber Daya Manusia Terhadap Kualitas Laporan Keuangan 
                    
                    Saefani Nur Hanifah; 
Cris Kuntadi; 
Rachmat Pramukty                    
                     Jurnal Riset Ekonomi dan Akuntansi Vol. 1 No. 2 (2023): June : JURNAL RISET EKONOMI DAN AKUNTANSI 
                    
                    Publisher : Institut Teknologi dan Bisnis (ITB) Semarang 
                    
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                                DOI: 10.54066/jrea-itb.v1i2.283                            
                                            
                    
                        
                            
                            
                                
Dalam sebuah penelitian atau publikasi ilmiah, penelitian sebelumnya atau yang bersangkutan sangatlah penting. Teori dan fenomena hubungan atau pengaruh antar variabel diperkuat dengan penelitian sebelumnya atau penelitian yang bersangkutan. Artikel ini menganalisis sistem informasi akuntansi, teknologi informasi, dan kualitas sumber daya manusia yang mempengaruhi kualitas laporan keuangan, suatu studi literature Sistem Informasi Akuntansi. Tujuan artikel ini adalah untuk mengembangkan pengaruh hipotesis antar variabel untuk digunakan pada riset selanjutnya. Hasil artikel literature review ini adalah: 1) Sistem Informasi Akuntansi berpengaruh terhadap Kualitas Laporan Keuangan ; 2) Teknologi Informasi berpengaruh terhadap Kualitas Laporan Keuangan ; dan 3) Kualitas Sumber Daya Manusia berpengaruh terhadap Kualitas Laporan Keuangan.
                            
                         
                     
                 
                
                            
                    
                        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.
                            
                         
                     
                 
                
                            
                    
                        Sosialisasi Harmonisasi Akuntabilitas Perencanaan Keuangan Desa Tahun 2023 (Studi Pada Kantor Desa Sekarwangi Kecamatan Cibadak Kabupaten Sukabumi) 
                    
                    Pramukty, Rachmat                    
                     Jurnal Pengabdian kepada Masyarakat UBJ Vol. 6 No. 3 (2023): Special Issue (December 2023) 
                    
                    Publisher : Lembaga Penelitian Pengabdian kepada Masyarakat dan Publikasi Universitas Bhayangkara Jakarta Raya 
                    
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                                DOI: 10.31599/jkr0m792                            
                                            
                    
                        
                            
                            
                                
This com. service aims to examine of the socialization of the 2023 Village Level Financial Planning Responsibility Harmonization Information System (SIHAPKD) at the Sekarwangi Village Office, Cibadak District, Sukabumi Regency. SIHAPKD is a system that aims to increase accountability and transparency in village level financial planning. This com. service uses a qualitative descriptive method with observation and interview methods. Data collection was carried out through questionnaires and in-depth interviews with stakeholders, participatory observation, and analysis of documents related to the implementation of SIHAPKD. The research results showed that the implementation of SIHAPKD socialization at the Sekarwangi Village Office took place in stages with several challenges. It was found that acceptance and understanding of SIHAPKD by village communities is still limited so further efforts are needed to increase their participation and understanding. Apart from that, technical barriers in understanding and socialization are also obstacles that need to be overcome. However, the socialization of SIHAPKD at the Sekarwangi village office is considered a positive step in increasing accountability and village financial planning. This service provides an overview of the implementation of SIHAPKD socialization at the village level and provides recommendations to increase its effectiveness. The meaning of this service is the importance of increasing awareness and active participation of village communities in monitoring village finances and the need for adequate technical support so that this understanding can be implemented properly.
                            
                         
                     
                 
                
                            
                    
                        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.