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PEMANFAATAN POTENSI DESA WISATA DAN PENGEMBANGAN PRODUK LOKAL DALAM UPAYA MENINGKATKAN EKONOMI DESA PADA DESA CIHANJAWAR KABUPATEN PURWAKARTA Putra, Vicky Dzaky Cahaya; Sastradipraja, Usman; Larasati, Anissa Yuniar; Hartika, Wiwi; Binekas, Bani; Nidyanti, Adelia
JUAN: Jurnal Pengabdian Nusantara Vol. 2 No. 1 (2025): Januari 2025
Publisher : CV Sentra Nusa Connection

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63545/juan.v2.i1.82

Abstract

Kegiatan kemitraan masyarakat ini bermanfaat untuk meningkatkan pendapatan Home Industry Gula Aren Dusun Pasir Banteng Desa Cihanjawar melalui desa wisata dan produk lokal desa yang telah dikembangkan oleh masyarakat desa bersama dengan tim pengabdian masyarakat. Dengan harapan dengan diadakannya pengabdian masyarakat ini pengembangan Desa Wisata yang dilakukan pada Desa Cihanjawar tidak hanya bermanfaat bagi pemanfaatan wisata saja, namun juga dapat dijadikan sebagai solusi bagi pemulihan ekonomi, pelestarian budaya desa, dan pelestarian lingkungan hidup Hasil kegiatan pengabdian kepada masyarakat adalah dengan  mengadakan pelatihan serta pendampingan pada para pemilik UMKM Desa. Sehingga dengan diadakannya kegiatan tersebut maka target luaran kegiatan ini dapat terpenuhi. Diantaranya adalah berupa hasil output kemasan pengembangan produk, alat penunjang kelestarian lingkungan, materi pelatihan mengenai konsep pemanfaatan desa wisata, dan perpajakan.
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.
The Effect of Carbon Emission Disclosure, Corporate Social Responsibility Disclosure, and Eco-efficiency on Firm Value Fitri, Alya Noviana; Putra, Vicky Dzaky Cahaya
E-Jurnal Akuntansi Vol. 35 No. 11 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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

Abstract

Economic growth in recent years has shown rapid improvement in the industrial sector. This progress has given rise to various environmental problems, including increased carbon emissions and global warming due to industrial activities. The purpose of this study is to examine and analyze the effect of Carbon emission disclosure, CSR Disclosure, and Eco-efficiency on Firm Value. The sample for this study was selected using purposive sampling, resulting in 19 companies in the Basic Materials Manufacturing Sub-Sector during the 2021-2024 period with a total of 76 data points. The data analysis technique used multiple linear regression. The results show that Carbon emission disclosure and CSR Disclosure do not affect firm value. Meanwhile, Eco-efficiency has a significant positive effect on firm value.