Articles
<![CDATA[The Effect of Sales Accounting Information System and Cash Receipt on The Implementation of Internal Control ]]>
<![CDATA[Vicky Dzaky Cahaya Putra]]>;
<![CDATA[Sofia Windiarti]]>
<![CDATA[ JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 5 No 2 (2021): August ]]>
Publisher : <![CDATA[Program Studi Akuntansi Universitas Langlangbuana Bandung ]]>
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DOI: 10.36555/jasa.v5i2.1703
<![CDATA[The sales Accounting Information System and Cash Receipts is one of the sub-systems of accounting information that explains how the procedures should be in carrying out sales activities and Cash Receipts from sales so that manipulation of sales and Cash Receipts can be avoided. Effective of Internal Control using the Committee of Sponsoring Organizations of the Treadway Commission (COSO) is required to coordinate and supervise the course of company activities. This is intended to avoid things that can cause company losses such as fraud, waste, and theft from inside and outside the company in assessing the company as well as to evaluate and take corrective action in anticipating company weaknesses. This type of research is used based on the research objectives is associative, namely research that examines the relationship of three variables, namely the relationship between the variables of Sales Accounting Information System and Cash Receipts on Internal Control. The data source used in this study, namely primary data. Primary data was obtained through a questionnaire technique. The population chosen was employees of the sales and finance division of the Lintasarta Branch Office of West Java Province with a sample of 58 employees who were processed using the Slovin formula. keywords: Sales Accounting Information System, Cash Receipts, Internal Control]]>
<![CDATA[The influences of user capability, internal control, and information technology on the quality of accounting information systems in conventional commercial banks ]]>
<![CDATA[Vicky Dzaky Cahaya Putra]]>;
<![CDATA[Purwanto]]>
<![CDATA[ Enrichment : Journal of Management Vol. 12 No. 6 (2023): February: Management Science And Field ]]>
Publisher : <![CDATA[Institute of Computer Science (IOCS) ]]>
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DOI: 10.35335/enrichment.v12i6.1064
<![CDATA[User capabilities are required to maximize their quality in the operation of information systems. In addition, a quality accounting information system requires reasonable internal control to minimize the risks that will arise from using an accounting information system. The research employed a quantitative survey method by distributing questionnaires to conventional commercial banks in West Java. This research used primary data for the sample of this study, as many as 73 people from 12 banks with details of the Division of Accounting and Finance. For the selection of respondents, this study used convenience sampling. The data analysis technique involved complete structural equation modeling (SEM) analysis using smartPLS. The results revealed the effects of User Capabilities on the Quality of Accounting Information Systems, Internal Control on the Quality of Accounting Information Systems, and the Influence of Information Technology on the Quality of Accounting Information Systems with a moderate effect size. Through the support of information technology, this research will become essential support for the achievement of a quality accounting information system since the banks are required to follow the direction of the times of technology-based.]]>
<![CDATA[Pengaruh Sistem Akuntansi Keuangan Daerah (SAKD) dan Good Government Governance terhadap Kualitas Informasi Laporan Keuangan pada Pemerintah Daerah Kota Bandung ]]>
<![CDATA[Vicky Dzaky Cahaya Putra]]>;
<![CDATA[Romli Romli]]>
<![CDATA[ Portofolio: Jurnal Ekonomi, Bisnis, Manajemen, dan Akuntansi Vol 17 No 1 (2020): Portofolio: Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Jenderal Achmad Yani ]]>
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DOI: 10.26874/portofolio.v17i1.195
<![CDATA[Abstract Until now, the accountability report must be presented by the local government in accordance with the regulations regarding financial reports prepared by the local government as well as the financial accounting system owned by the local government which is effective. Because the system used can have a contribution in terms of recording and reporting regional finances, especially in terms of control for local government performance reports. In achieving its target, the government of a region makes the financial accounting system of the local government which has quality as a guideline that regulates the process of financial activities in the government environment. Good governance is used as a desire to improve the principles of democracy and attain the rights of the people. From the concept compiled by the author, there is the importance of accountability, transparency, and internal control that can be accounted for in local government. Regarding the sample used as many as 34 employees, therefore this study aims to see how much the contribution of each variable in supporting the quality of financial reports and to examine the relationship between variables of regional financial accounting systems and good government governance on the quality of financial report information. Abstrak Hingga kini laporan pertanggungjawaban wajib disajikan oleh pemerintah daerah yang sesuai dengan aturan mengenai laporan keuangan yang disusun oleh pemerintah daerah serta sistem akuntansi keuangan yang dimiliki oleh pemerintah daerah yang efektif. Karena dari sistem yang gunakan dapat memiliki andil dari segi pencatatan dan pelaporan keuangan daerah terutama dari segi pengendalian untuk laporan kinerja pemerintah daerah. Dalam mencapai targetnya pemerintah suatu daerah menjadikan sistem akuntansi keuangan dari pemerintah daerah tersebut yang memiliki kualitas sebagai pedoman yang mengatur dalam proses aktivitas keuangan di lingkungan pemerintahan. Tata kelola pemerintahan yang baik dijadikan sebagai keinginan untuk meningkatkan asas demokrasi dan ketercapaian hak dari rakyat. Dari konsep yang disusun oleh penulis terdapat pentingnya suatu akuntabilitas, transparansi, dan pengendalian internal yang dapat dipertanggungjawabkan pada pemerintahan daerah. Mengenai sampel yang digunakan sebanyak 34 pegawai, maka dari itu penelitian ini bertujuan untuk melihat seberapa besar kontribusi setiap variabel dalam menunjang kualitas laporan keuangan dan untuk menguji hubungan antara variabel sistem akuntansi keuangan daerah dan good government governance terhadap kualitas informasi laporan keuangan.]]>
<![CDATA[PENGARUH KUALITAS SISTEM INFORMASI DAN KUALITAS PELAYANAN TERHADAP KEPUASAN PELANGGAN (STUDI KASUS PADA BPJS KESEHATAN KANTOR CABANG SOREANG) ]]>
<![CDATA[Nina Agustina]]>;
<![CDATA[Vicky Dzaky Cahaya Putra]]>
<![CDATA[ Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 4 No. 2 (2023): Volume 4 Nomor 2 Tahun 2023 ]]>
Publisher : <![CDATA[Universitas Pahlawan Tuanku Tambusai ]]>
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DOI: 10.31004/cdj.v4i2.16031
<![CDATA[Penelitian ini tujuannya agar diketahui pengaruhnya kualitas sistem informasi dan kualitas pelayanan pada kepuasan pelanggan BPJS. Pada penelitian ini populasinya yakni pelanggan pada BPJS Kesehatan Kantor Cabang Soreang yang memakai sistem informasi akuntansi, yang sampelnya berjumlah 100 responden. Teknik yang diterapkan untuk mengambil sampelnya yakni teknik accidental sampling yang memakai kuesioner menjadi teknik mengumpulkan datanya. Teknik analisis yang dipakai yaitu regresi linier berganda. Hasil penelitian memperlihatkan kualitas sistem informasi dan kualitas pelayanan secara simultan pengaruhnya positif signifikan pada kepuasan pelanggan BPJS. Secara parsial kualitas sistem informasi pengaruhnya positif signifikan pada kepuasan pelanggan BPJS. Begitu juga dengan kualitas pelayanan yang pengaruhnya positif signifikan.]]>
<![CDATA[THE INFLUENCE OF BUSINESS MODELS, BUSINESS STRATEGIES, ORGANIZATIONAL CULTURE, AND INFORMATION DIGITALIZATION ON THE QUALITY OF ACCOUNTING INFORMATION SYSTEMS ]]>
<![CDATA[Vicky Dzaky Cahaya Putra]]>;
<![CDATA[Wiwi Hartika]]>
<![CDATA[ Jurnal Ekonomi Vol. 12 No. 04 (2023): Jurnal Ekonomi, 2023 ]]>
Publisher : <![CDATA[SEAN Institute ]]>
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<![CDATA[Uncertain economic recovery requires MSMEs to always be adaptive in order to survive carrying out operational activities in difficult times, some experts even predict a recession will occur in 2024. Having a quality Accounting Information System can encourage business entities to improve quality and maximize high public consumption. to always make improvements to inventory and sales costs. This research aims to partially examine the influence of business models, business strategies, organizational culture, and information digitalization on the quality of Accounting Information Systems. The research was carried out in order to answer the relationship between related variables which have an impact on the problems that have occurred recently. The results of the research show that the quality of the accounting information system in several MSMEs in Cimahi City can be said to be good, although in terms of recording and reporting it still needs to be improved so that the financial reports produced can be said to be of good quality in accordance with the established SAK EMKM rules. This can be seen from the test results which show through calculations The calculated t value is in the H0 rejection area, that is, the calculated t is greater than the positive value of t table so that there is a significant influence from several test results of the variables studied.]]>
<![CDATA[Literature Review: The Implementation of Internal Controls in Fraud Prevention For The Banking Sector ]]>
<![CDATA[Vicky Dzaky Cahaya Putra]]>;
<![CDATA[Hamfri Djajadikerta]]>;
<![CDATA[Amelia Setiawan]]>
<![CDATA[ Economic Reviews Journal Vol. 3 No. 3 (2024): Economic Reviews Journal ]]>
Publisher : <![CDATA[Masyarakat Ekonomi Syariah Bogor ]]>
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DOI: 10.56709/mrj.v3i3.325
<![CDATA[Corrupt practices are one of the most common occurrences in the public sector. Corruption is usually prevented by management by establishing policies, systems and procedures. These are designed to ensure that the board, management and other employees of the company have taken the necessary measures to build confidence in their abilities. This is achieved by implementing internal controls. The aim of this research is to explain how internal controls are implemented to prevent banking crises. The research was conducted through literature studies, collecting journals and literature books on implementing internal controls with a focus on accident prevention. Based on the study results, it is clear that the introduction of internal control in the banking system enables research on comprehensive compensation prevention.]]>
<![CDATA[User Satisfaction of Accounting Information Systems Using The End User Computing Satisfaction (EUCS) Model: A Systematic Literature Review ]]>
<![CDATA[Vicky Dzaky Cahaya Putra]]>;
<![CDATA[Amelia Setiawan]]>
<![CDATA[ JURNAL ILMIAH EDUNOMIKA Vol 8, No 3 (2024): EDUNOMIKA ]]>
Publisher : <![CDATA[ITB AAS Indonesia Surakarta ]]>
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DOI: 10.29040/jie.v8i3.14077
<![CDATA[This study aims to investigate empirically the basis for improving user satisfaction of accounting information systems by using basic theoretical concepts and supporting assessment tables which are the basis for the research topic of User Satisfaction of Accounting Information Systems by using the End User Computing Satisfaction (EUCS) Model for accountants in Indonesian banking companies. This study uses a systematic literature review method by using the Publish or Perish version 8 application as a support for scientific literature collection. The researcher determined that the procedure carried out in collecting the literature of this research was sourced from scientific publications that had indexes on the crossref and google scholar databases. The results of this study found that the EUCS Theory emphasizes five key factors that affect user satisfaction including content, precision, format, usability and timeliness. Each of these dimensions is very important in determining user satisfaction with the accounting information system used.]]>
<![CDATA[Peningkatan Trust Berbelanja Online pada Mahasiswa Perguruan Tinggi di Wilayah Bandung Berbasis Information Privacy Concern Dan Privacy Policy ]]>
<![CDATA[Windiarti, Sofia]]>;
<![CDATA[Putra, Vicky Dzaky Cahaya]]>
<![CDATA[ J-MAS (Jurnal Manajemen dan Sains) Vol 9, No 1 (2024): April ]]>
Publisher : <![CDATA[Universitas Batanghari ]]>
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DOI: 10.33087/jmas.v9i1.1430
<![CDATA[Before entering the era of online shopping, previously information systems were only intended for internal company parties such as company employees. In this era of artificial intelligence, accounting information systems are also operated by consumers. Consumers operate information systems to be able to complete purchases of goods or services online. Based on research results through mass media, it is known that consumers' current shopping tendencies are more towards shopping online. The reason consumers tend to prefer shopping online is because the prices offered by online companies are cheaper and they save time shopping. When consumers make online shopping transactions, concerns arise about sharing personal data with e-commerce companies. These concerns include the use of consumers' personal data by e-commerce companies. This research is descriptive verification research using a survey approach. This research is classified as quantitative research. The respondents who will be studied in this research are students spread across universities in the city of Bandung. The data analysis method uses SEM-PLS. The results of the research show that information privacy concerns have a significant negative influence on trust, privacy policy has a significant positive influence on trust and simultaneously information privacy concerns and privacy policy have a significant positive influence on trust. So it can be concluded that if there is an increase in information privacy concerns and privacy policies, it will have an impact on increasing trust in online shopping for university students in the Bandung City area.]]>
<![CDATA[ANALISA PENERAPAN EVALUASI KINERJA PENGENDALIAN PERSEDIAAN OBAT MELALUI SISTEM INFORMASI AKUNTANSI PADA INSTALASI FARMASI RUMAH SAKIT SANTOSA ]]>
<![CDATA[Dewi, Silvia Ratna]]>;
<![CDATA[Putra, Vicky Dzaky Cahaya]]>
<![CDATA[ JASS (Journal of Accounting for Sustainable Society) Vol 6 No 1 (2024): JASS Edisi Juni 2024 ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Sutaatmadja ]]>
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DOI: 10.35310/jass.v6i1.1250
<![CDATA[Santosa Hospital is one type A hospital that has a pharmaceutical installation with various types of drug supplies. This study aims to determine the application of inventory control performance evaluation through accounting information systems. Drug inventory accounting information system is needed by pharmaceutical installations for inventory control, one of which is avoiding drug stock shortages. This study used descriptive qualitative research methods and used data collection techniques with interviews and observations. The results showed that the Drug Inventory Accounting Information System at the Santosa Hospital Pharmacy Installation was running well but there was a weakness, namely the lack of evaluation related to the use of pettycash and purchases to partner hospitals that have PKS to meet routine drug needs.]]>
<![CDATA[Pelatihan Kewirausahaan bagi Anak Usia Sekolah ]]>
<![CDATA[Lestari, Dwi Indah]]>;
<![CDATA[Yulianti, Eka]]>;
<![CDATA[Adi, Patria Prasetio]]>;
<![CDATA[Mulyandini, Vita Citra]]>;
<![CDATA[Putra, Vicky Dzaky Cahaya]]>
<![CDATA[ Jurnal Pengabdian Pada Masyarakat Indonesia Vol 2 No 1 (2023): Februari: Jurnal Pengabdian Pada Masyarakat Indonesia ]]>
Publisher : <![CDATA[Universitas Gajah Putih, Indonesia ]]>
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DOI: 10.55542/jppmi.v2i1.390
<![CDATA[Kegiatan ini bertujuan untuk meningkatkan kreativitas dan kemandirian peserta usia 7-15 tahun melalui pelatihan dan pendampingan. Hal ini ditujukan agar peserta sejak dini mampu untuk mengembangkan potensi dirinya sesuai dengan sumber daya yang ada di sekitar mereka. Keunggulandari kegiatan ini adalah para peserta akan dibekali dengan teori sederhana cara untuk memulai usaha serta keterampilan dalam memproduksi serta menjual barang hasil produksi. Kegiatan ini dilatarbelakangi oleh beberapa permasalahan, diantaranya: 1). Belum adanya pelatihan kewirausahaan yang melatih anak usia 7-15 tahun 2). Kurangnya kreativitas peserta dalam usahanya untuk mencapai kemandirian dan memupuk rasa tanggung jawab. Atas dasar permasalahan yang terjadi, solusi yang ditawarkan adalah 1). Memberikan pelatihan cara memulai usaha dengan mudah 2). Memberikan workshop produksi dan penjualan hasil produksi. Metode yang digunakan dalam kegiatan ini adalah, ceramah (pelatihan), praktik/implementasi dan evaluasi. Target luaran kegiatan ini adalah 1). Peningkatan jiwa kewirausahaan pada anak 2). Peningkatan jiwa kemandirian, kreativitas dan tanggung jawab. Luaran lain berupa publikasi pada artikel ilmiah pada jurnal nasional pengabdian masyarakat, artikel di media cetak Pikiran Rakyat, video kegiatan yang di unggah lewat Youtube, peningkatan pengetahuan, kemandirian dan keterampilan peserta.]]>
