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All Journal J-MAS (Jurnal Manajemen dan Sains) Jurnal Kreativitas PKM JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Jurnal Ilmiah Edunomika (JIE) Al-Kharaj: Journal of Islamic Economic and Business JASS (Journal of Accounting for Sustainable Society) Enrichment : Journal of Management Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Akuntansi dan Keuangan (JAK) JCA (Jurnal Cendekia Akuntansi) Jurnal Ekonomi AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Jurnal Pengabdian Pada Masyarakat Indonesia (JPPMI) Economic Reviews Journal International Journal of Ethno-Sciences and Education Research Portofolio: Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi Journal of Accounting and Finance Management (JAFM) Fleksibel: Jurnal Pengabdian Kepada Masyarakat Amkop Management Accounting Review (AMAR) Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah RESLAJ: Religion Education Social Laa Roiba Journal JUAN: Jurnal Pengabdian Nusantara International Journal of Economics, Accounting, and Management Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi
Vicky Dzaky Cahaya Putra
Program Studi Akuntansi, Fakultas Ekonomi Dan Bisnis, Universitas Jenderal Achmad Yani
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Nursing Public Health Social Sciences Transportation Other

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Analisis Analisis Bibliometrik E-Commerce Dalam Bidang Akuntansi Putra, Vicky Dzaky Cahaya; Harsono, Khaerunisa; Siregar, Ifan Wicaksana
JCA (Jurnal Cendekia Akuntansi) Vol 5 No 2 (2024): Desember
Publisher : Fakultas Ekonomi Prodi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32503/akuntansi.v5i2.6261

Abstract

The aim of this research is to analyze reference sources for scientific articles related to e-commerce cited in journals using bibliometric analysis methodology. This research involves data acquisition from scientific articles indexed in the Scopus database. The data was then examined using bibliometric methods, including citation analysis, keyword analysis, and data visualization using VOS Viewer. The use of bibliometric analysis aims to find topics that have not been discussed so that further research can be carried out in the context of e-commerce. The findings are in the form of an overview of developments and a research network that reveals the evolutionary pattern of research on consumer behavior in the context of the digital era. This research contributes to increasing understanding of transformation in the context of digital era consumers.
Optimizing Accounting Information Systems: The Critical Roles of User Involvement and Cloud Computing Integration in Bandung, Indonesia Dzaky Cahaya Putra, Vicky; Revina Wigantini, Ghea
Journal of Accounting and Finance Management Vol. 5 No. 6 (2025): Journal of Accounting and Finance Management (January - February 2025)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v5i6.1375

Abstract

Information technology within a company plays a crucial role in providing timely and accurate information that aligns with the needs of managers in decision-making. The quality of an Accounting Information System is reflected in a system that successfully integrates all necessary elements and sub-elements to produce high-quality information. This study aims to assess the influence of User Involvement and Cloud Computing on the Quality of Accounting Information Systems (QAIS) in private national banks located in Bandung, Indonesia. The method used in this study is SEM (Structural Equation Model) with the PLS (Partial Least Square) approach. The research sample consists of 81 respondents from 14 private banks. The results reveal that User Involvement has a notable and substantial impact on the Quality of Accounting Information Systems, contributing 49.7%. User engagement in the development and utilization of accounting information systems is vital for improving system quality. Meanwhile, Cloud Computing also significantly influences QAIS, though its contribution is smaller at 5.3%. Both factors contribute significantly, thus, these findings provide important insights for banking management, highlighting that improving the quality of Accounting Information Systems relies not only on the adoption of advanced technology but also on maximizing user engagement.
Towards Robust Internal Control: Insights from Quality and Security of Information Systems Harsono, Khaerunisa; Putra, Vicky Dzaky Cahaya
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 5 No. 2 (2025): AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmeb.v5i2.1388

Abstract

Banks are one of the companies that use computers as a means of information systems. Internal control is used to prevent the possibility of inefficiency, error, and embezzlement of assets. So it is necessary to have a strict information and security system, the quality of the accounting information system and its security is very important for effective internal control to overcome possible errors. This study aims to determine the partial and simultaneous influence between the quality of accounting information systems and the security of accounting information systems on the company's internal control at BJB Purwakarta Sub-Branch Office. This study uses qualitative research and data collection techniques through distributing questionnaires, the analysis used includes, classical assumption test, multiple linear regression analysis test and hypothesis testing using SPSS. Based on the research results, the t test results show that the quality of the accounting information system has no effect on the company's internal control and the security of the accounting information system affects internal control. While the results of the f test show that the accounting information system and the security of the accounting information system affect internal control.
Pelatihan Akuntansi berdasarkan SAK berbasis IFRS dengan menggunakan aplikasi MYOB disesuaikan dengan kebutuhan Industri serta E-Perpajakan (Pada SMK Bandung Barat 2 Jl. Raya Cihampelas No.88 KBB) Romli, Romli; Anissa Yuniar Larasati; Purwanto; Vicky Dzaky Cahaya Putra; Rizki Indrawan; Wiwi Hartika
FLEKSIBEL: Jurnal Pengabdian Masyarakat Vol. 4 No. 1 (2023): Edisi April 2023
Publisher : Fakultas Teknik Universitas Lancang Kuning

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31849/3jpcxs57

Abstract

The purpose of community service activities, especially for SMK students, is to improve human resource skills, by providing knowledge and skill development in using the MYOB application in preparing financial reports, as well as E-Taxation. Faced with the current developments in the industrial revolution 4.0 era, it has had a significant impact on the financial reporting process that was previously manual to become system-based, including in the field of taxation. The target community service is students of SMK West Bandung 2 Jl. Raya Cihampelas No. 88 KBB. It is hoped that after participating in this activity students will be able to understand the basic concepts of accounting, be able to compile financial reports with the MYOB application in accordance with the Statement of Financial Accounting Standards (PSAK), as well as fill out related to taxation electronically. Community service methods for SMK students by providing theoretical and practical knowledge as well as question and answer (discussion). From the process of increasing understanding of the Myob and E Tax applications, it will become a provision, especially for students who will pursue further education at a higher level or who will work to become more prepared and confident. Keywords: Basic Concepts of Accounting, Myob, Financial Statements, E-Taxation
THE EFFECT OF FEMALE COMMISSIONERS, FEMALE DIRECTORS, FEMALE AUDIT COMMITTEES, AND LIQUIDITY ON THE FINANCIAL PERFORMANCE OF CONVENTIONAL COMMERCIAL BANKS LISTED ON THE INDONESIA STOCK EXCHANGE Luthfiasari, Putri Aulia; Putra, Vicky Dzaky Cahaya
Jurnal Akuntansi dan Keuangan (JAK) Vol 30 No 2 (2025): JAK Volume 30 No 2 Tahun 2025
Publisher : Faculty of Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23960/jak.v30i2.4207

Abstract

This research aims to analyze the influence of female boards of commissioners, female boards of directors, female audit committees, and liquidity on the financial performance of conventional commercial banks listed on the Indonesia Stock Exchange (IDX). The banking industry plays a crucial role in maintaining national financial stability, strict regulatory standards, and active involvement in the implementation of good corporate governance standards. Purposive sampling was used to obtain 23 banking samples for the period 2019–2024. The analysis process was applied using the STATA 17 method through panel data linear regression. The results show that female commissioners and female directors have a positive but insignificant effect on financial performance, while liquidity shows a significant positive effect. The findings imply that gender diversity and financial management contribute to improving bank performance.
PENYUSUNAN LAPORAN KEUANGAN MENGGUNAKAN APLIKASI AKUNTANSI PADA UMKM DAPI SANO Putra, Vicky Dzaky Cahaya; Hartikayanti , Heni Nurani; Rahmah , Nunung Aini; Windiarti , Sofia; Siregar , Ifan Wicaksana
Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Vol. 3 No. 4 (2025): Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi
Publisher : Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Keunggulan dari kegiatan ini adalah melalui pendekatan yang akan dilakukan kepada masyarakat dikemas dalam bentuk kegiatan workshop dalam artian kegiatan pelatihan yang berfokus pada pendampingan secara langsung bentuk pemahaman dan pengertian serta pemahaman yang tepat terhadap permasalahan yang dihadapi oleh UMKM Dapi Sano dalam menyusun laporan keuangan dengan menggunakan aplikasi agar dapat meningkatkan pengelolaan UMKM menjadi lebih baik dan mampu bersaing skala nasional maupun internasional.
Literature Review: The Implementation of Internal Controls in Fraud Prevention For The Banking Sector Cahaya Putra, Vicky Dzaky; Djajadikerta, Hamfri; Setiawan, Amelia
Economic Reviews Journal Vol. 3 No. 3 (2024): Economic Reviews Journal
Publisher : Masyarakat Ekonomi Syariah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mrj.v3i3.325

Abstract

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.
User Satisfaction of Accounting Information Systems Using The End User Computing Satisfaction (EUCS) Model: A Systematic Literature Review Cahaya Putra, Vicky Dzaky; Setiawan, Amelia
JURNAL ILMIAH EDUNOMIKA Vol. 8 No. 3 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i3.14077

Abstract

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.
ANALISA PENERAPAN EVALUASI KINERJA PENGENDALIAN PERSEDIAAN OBAT MELALUI SISTEM INFORMASI AKUNTANSI PADA INSTALASI FARMASI RUMAH SAKIT SANTOSA Silvia Ratna Dewi; Vicky Dzaky Cahaya Putra
JASS (Journal of Accounting for Sustainable Society) Vol. 6 No. 1 (2024): JASS Edisi Juni 2024
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/jass.v6i1.1250

Abstract

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.
Pengaruh ESG, Intellectual Capital, dan Leverage terhadap Kinerja Perusahaan (Studi Kasus pada Perusahaan Sektor Infrastruktur yang Terdaftar di BEI Periode 2019-2023) Rania Haulah; Vicky Dzaky Cahaya Putra
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 4 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i4.6896

Abstract

This study was conducted to test and analyze the effect of Environmental Social Governance (ESG), intellectual capital, and leverage on company performance in infrastructure sector companies listed on the Indonesia Stock Exchange (IDX) during the 2019-2023 period. The performance of companies in this sector shows significant fluctuations due to global uncertainties, such as the Covid-19 pandemic and domestic economic dynamics. The data shows that Return on Assets (ROA) in some companies in this sector tends to be below average, reflecting suboptimal financial performance. The population used in this study was 69 companies. Sampling using purposive sampling technique which resulted in a sample of 11 companies over a five-year period. The data analysis technique used is multiple linear regression analysis using IBM SPSS Statistics 25 software. The test results reveal that partially, ESG and intellectual capital have no significant effect on company performance, while leverage has a significant negative effect on company performance. But together, ESG, intellectual capital, and leverage can affect the performance of companies in the infrastructure sector listed on the IDX in the 2019-2023 period. These findings emphasize the importance of better leverage management as well as optimizing the application of ESG and intellectual capital to improve the competitiveness and sustainability of the company.
Co-Authors Adi, Patria Prasetio Ahmad Zulkifly Salman Amanda Aprilia Dwisanny Amelia Setiawan Amelia Setiawan Anissa Yuniar Larasati Binekas, Bani Deny A. Sopiyadin Dian Lestari Dwiki Dimas Martama Eka Yulianti Galih Jatnika Ghea Revina Wigantini Hamfri Djajadikerta Harsono, Khaerunisa Hartika, Wiwi Hartikayanti , Heni Nurani Hartyana Sutarna, Titta Ifan Wicaksana Siregar Inmas Andi Sermoati Larasati, Anissa Yuniar Lestari, Dwi Indah Luthfiasari, Putri Aulia Mitta Viriyanti Mulyandini, Vita Citra Nidyanti, Adelia Nina Agustina Purwanto Purwanto Rahmah , Nunung Aini Rania Haulah Riyanto, Agus Rizki Indrawan Romli Romli Romli Romli, Romli Sastradipraja, Usman Silvia Ratna Dewi Sofia Windiarti Titta Hartyana Sutarna Vega Nurhaliza Vivi Vitriah Windiarti , Sofia Windiarti, Sofia Wiwi Hartika Wiwi Hartika Yuswandi Yuswandi