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All Journal J-MAS (Jurnal Manajemen dan Sains) 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 International Journal of Business, Economics, and Social Development 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 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 E-Jurnal 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 Public Health Social Sciences Transportation Other

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Business Process Re-Engineering of Direct Cash Drug Inventory at Private General Hospital X, Bandung City Uga, Azka Yasfa; Putra, Vicky Dzaky Cahaya
Amkop Management Accounting Review (AMAR) Vol. 6 No. 1 (2026): January - June
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v6i1.3578

Abstract

One of the main components of the health services is the provision of medications. Although the drug procurement procedure at RSU X Bandung is well implemented, certain obstacles remain, such as lengthy and time-consuming processes. This study aims to comprehensively redesign the drug procurement procedure at RSU X Bandung using the BPR method to enhance efficiency. The research was conducted through several stages of BPR implementation. Throughput efficiency was measured using ASME standards in the direct cash drug procurement process. The initial results indicated an efficiency rate of 68,96%. After process improvements and the elimination of non-value-added activities, efficiency rose to 90,50%, demonstrating a significant improvement in both the effectiveness and the speed of the procurement process.
The Influence of Information System Quality and Service Quality on User Satisfaction with the BCA Mobile Banking Application among Generation Z Harsono, Khaerunisa; Dzaky Cahaya Putra, Vicky
International Journal of Business, Economics, and Social Development Vol. 7 No. 1 (2026): International Journal of Business, Economics, and Social Development (IJBESD)
Publisher : Rescollacom (Research Collaborations Community)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46336/ijbesd.v7i1.1157

Abstract

The development of information technology has encouraged the banking sector to provide digital services, one of which is through mobile banking applications. BCA Mobile Banking serves as a solution to facilitate fast, secure, and flexible financial transactions, particularly for Generation Z, who have a high dependency on digital technology. However, in practice, various user complaints are still found, such as application errors, login failures, OTP system disruptions, and transaction issues that may potentially reduce user satisfaction. This study aims to analyze the influence of information system quality and service quality on user satisfaction with the BCA Mobile Banking application among Generation Z. The research method employed is a quantitative approach using a survey method. Data were collected through questionnaires distributed to 100 Generation Z respondents who are active users of BCA Mobile Banking, selected using a non-probability sampling technique with quota sampling. Data analysis was conducted using validity tests, reliability tests, classical assumption tests, and multiple linear regression analysis with the assistance of SPSS version 26 software. The results indicate that information system quality and service quality have a positive and significant effect on user satisfaction, both partially and simultaneously. Partially, information system quality and service quality each have a significant effect on user satisfaction. Simultaneously, these two variables are able to explain 53% of user satisfaction, while the remaining percentage is influenced by other factors beyond the scope of this study. These findings emphasize that improving information system quality and service quality is an important factor in enhancing user satisfaction with the BCA Mobile Banking application among Generation Z.
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.
Pengaruh Return On Investment, Rasio Aktivitas, dan Ukuran Perusahaan Terhadap Kinerja Keuangan: Studi Kasus pada Sektor Industri Tekstil yang Terdaftar di Bursa Efek Indonesia Periode 2019-2023 Mitta Viriyanti; 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.v7i4.6897

Abstract

The purpose of this study is to determine the effect of return on investment, activity ratio, and company size on financial performance (case study in the textile industry sector listed on the Indonesia Stock Exchange for the period 2019-2023. This research uses a quantitative approach. The data analyzed is secondary data taken from annual financial reports. The sampling technique used in this study was to use the Non-Probability Sampling method with Purposive Sampling. The population in this study were all textile industry sectors listed on the IDX for the 2019-2023 period consisting of 19 companies. The samples used in this study were 6 textile companies. Return on Investment (ROI) partially has a positive effect on financial performance, while the activity ratio partially has no significant effect on financial performance, and company size partially has no significant effect on financial performance. Return on Investment, activity ratio and company size simultaneously have a significant positive effect on financial performance.
Analisis Rasio Keuangan untuk Menilai Kinerja Keuangan Perusahaan Subsektor Farmasi yang Terdaftar di Bursa Efek Indonesia Periode 2021-2023 Dwiki Dimas Martama; Vicky Dzaky Cahaya Putra
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 8 No. 3 (2026): 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.v8i3.11362

Abstract

This study aims to analyze the financial performance of pharmaceutical subsector companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2023 period using financial ratio analysis, particularly liquidity and solvency ratios. This research employs a quantitative approach with a descriptive method. The data used are secondary data in the form of annual financial statements of pharmaceutical companies obtained from the Indonesia Stock Exchange. Liquidity is measured using the Current Ratio (CR), solvency is proxied by the Debt to Asset Ratio (DAR), and financial performance is measured by Return on Assets (ROA). The data analysis techniques include multiple linear regression analysis, t-test, F-test, and coefficient of determination. The results show that liquidity does not have a significant effect on the financial performance of pharmaceutical companies. In contrast, solvency has a negative and significant effect on financial performance. Simultaneously, liquidity and solvency have a significant effect on the financial performance of pharmaceutical companies listed on the IDX during the 2021–2023 period. These findings indicate that effective capital structure management and a balance between current assets and debt utilization play a crucial role in improving the profitability of pharmaceutical companies.
Analisis Pengelolaan Rasio Keuangan Berdasarkan Implementasi UU Nomor 1 Tahun 2022 pada Pemerintah Kabupaten Sukabumi Ahmad Zulkifly Salman; Vicky Dzaky Cahaya Putra
Reslaj: Religion Education Social Laa Roiba Journal Vol. 8 No. 4 (2026): RESLAJ: Religion Education Social Laa Roiba Journal
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/reslaj.v8i4.11605

Abstract

This study aims to analyze financial ratio management based on the implementation of Law Number 1 of 2022 concerning Financial Relations between the Central Government and Regional Governments (HKPD Law) in the Sukabumi Regency Government. The implementation of the HKPD Law has brought significant changes to the structure of the Regional Revenue and Expenditure Budget (APBD), particularly in the regional transfer mechanism such as the General Allocation Fund (DAU), which is divided into block grants and specific grants. These changes have implications for regional financial management patterns and fiscal performance as reflected in financial ratios. This research employs a descriptive method with a qualitative approach. The data consist of primary data obtained through interviews with officials of the Regional Financial and Asset Management Agency (BPKAD) of Sukabumi Regency and secondary data in the form of APBD realization reports for the fiscal years 2021–2024. The analysis uses financial ratio indicators, including the independence ratio, effectiveness ratio, efficiency ratio, expenditure harmony ratio, and Regional Original Revenue (PAD) growth ratio. The results indicate that the implementation of the HKPD Law affects the structure of regional revenues and expenditures and requires adjustments in fiscal management. Changes in the DAU mechanism and strengthened regulation of regional taxation present both challenges and opportunities to enhance fiscal capacity and regional independence. Therefore, adaptive financial management strategies are needed to ensure that the objectives of fiscal decentralization are optimally achieved.
Do Green Accounting Practices And Environmental Performance Enhance Firm Value ? Evidence From Profitability As A Moderating Factor (A Case Study Of Manufacturing Companies Listed on the Indonesia Stock Exchange, 2020–2024) Vega Nurhaliza; Vicky Dzaky Cahaya Putra
Al-Kharaj: Journal of Islamic Economic and Business Vol. 8 No. 2 (2026): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

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

Abstract

This study aims to analyze the influence of Green Accounting and Environmental Performance on Company Value with Profitability as a moderation variable. The study uses a quantitative approach with a causal-associative design. The research sample consisted of 16 manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2020–2024, which were selected using the purposive sampling method so that 80 observational data were obtained. Green Accounting is measured through environmental cost disclosure, environmental performance is measured using PROPER ratings, profitability is measured by Net Profit Margin (NPM), and company value is measured using Tobin's Q. Data analysis is performed using multiple linear regression and Moderated Regression Analysis (MRA) with the help of IBM SPSS version 27. The results of the study show that Green Accounting has a positive but insignificant effect on the company's value while environmental performance has a negative and significant effect on the company's value. In addition, profitability has no significant effect on the company's value. The results of the moderation test show that profitability is not able to moderate the influence of Green Accounting and environmental performance on company value. These findings indicate that the company's sustainability practices have not been fully responded to by the Indonesian capital market as a factor that increases the company's value. This research supports the theory of legitimacy, which states that companies' efforts to gain social legitimacy have not always been followed by an increase in the company's value.
Co-Authors Adi, Patria Prasetio Ahmad Zulkifly Salman Amelia Setiawan Amelia Setiawan Anissa Yuniar Larasati Binekas, Bani Dwiki Dimas Martama Eka Yulianti Fitri, Alya Noviana Ghea Revina Wigantini Hamfri Djajadikerta Harsono, Khaerunisa Hartika, Wiwi Hartikayanti , Heni Nurani Ifan Wicaksana Siregar 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 Rizki Indrawan Romli Romli Romli Romli, Romli Sastradipraja, Usman Silvia Ratna Dewi Sofia Windiarti Uga, Azka Yasfa Vega Nurhaliza Vivi Vitriah Windiarti , Sofia Windiarti, Sofia Wiwi Hartika Wiwi Hartika