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All Journal Study & Accounting Research Journal of Economic Development and Village Building Jurnal Cendekia Ilmiah Economics and Digital Business Review
O. Feriyanto S.E., M.Si
Universitas Teknologi Digital
Humanities Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Environmental Science Industrial & Manufacturing Engineering Social Sciences

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Kesuksesan Penerapan Sistem Informasi Akuntansi, Sistem Pengendalian Internal dan Kualitas Laporan Keuangan O. Feriyanto
STAR Vol 11 No 3 (2014): STAR (Study & Accounting Research)
Publisher : STIE STEMBI Bandung Business School

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55916/jsar.v11i3.58

Abstract

The purpose of this study is explain how effect of implementation success accounting information system (quality system, use, user satisfaction, individual impact, organizational impact), internal control system (control environment, risk assessment, control activities, information and communication system, monitoring) to quality financial statement (relevance, reliable, camparability perceivable) in public hospital type b in West Java. In order to develop theoretical framework to produce hypothesis: (1) Implementation Sucdicess of Accounting Information System and Internal Control System to Financial Statement Quality on simultan. (2) Implementation Success of Accounting Information System and Internal Control System to Financial Statement Quality on partial. By using path analysis simultaneously obtained results are positive and significant influence between the success of the application of the accounting information system and the system of internal control over financial reporting quality of 70.2 % . While the partial application of the accounting information system in a positive and significant effect on the quality of the financial statements of 35.5 % . system of internal control is a significant positive effect on the quality of the financial statements of 34.7 % .
Pengaruh Profesionalisme Auditor Dan Pertimbangan Tingkat Materialitas Terhadap Ketepatan Pemberian Opini O. Feriyanto; Susilawati .; Dadang .
STAR Vol 14 No 1 (2017): STAR (Study & Accounting Research)
Publisher : STIE STEMBI Bandung Business School

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (2088.009 KB) | DOI: 10.55916/jsar.v14i1.37

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui seberapa besar pengaruh profesionalisme auditor dan pertimbangan tingkat materialitas terhadap ketepatan pemberian opini secara simultan maupun parsial pada Kantor Akuntan Publik (KAP) di Kota Bandung
Sistem Informasi Akuntansi Pengeluaran Kas Dan Pengendalian Intern Pengeluaran Kas : Studi Deskriptif Pada UKM di Kota Bandung O. Feriyanto; Encep Hadian
STAR Vol 11 No 1 (2014): STAR (Study & Accounting Research)
Publisher : STIE STEMBI Bandung Business School

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (64.331 KB) | DOI: 10.55916/jsar.v11i1.48

Abstract

Sistem Informasi Akuntansi Pengeluaran Kas merupakan sistem yang harus dirancang dan diterapkan dengan baik dalam mencapai tujuan perusahaan yang telah ditetapkan oleh pihak manajemen. Sistem tidak akan lepas dari suatu pengendalian dimana pengendalian internal merupakan alat pengawasan berjalannya sistem informasi akuntansi supaya tidak terjadi penyelewengan yang mungkin akan terjadi di perusahaan. Berdasarkan hal diatas penulis mengidentifikasi permasalahan pelaksanaan sistem informasi akuntansi pengeluaran kas dan pengendalian internal pengeluaran kas dengan tujuan untuk mengetahui bagaimana sistem informasi akuntansi pengeluaran kas dan pengendalian internal pengeluaran kas pada UKM Jawa Barat. Metode penelitian yang digunakan adalah penelitian deskriptif. Data yang digunakan adalah data kualitatif. Pengambilan sampel pada bagian keuangan di salah satu UKM produsen makanan di Kota Bandung. Teknik pengumpulan data dilakukan dengan cara menyebarkan kuesioner dan wawancara. Peneliti menyimpulkan bahwa sistem informasi akuntansi pengeluaran kas dan pengendalian internal pengeluaran kas pada UKM di Kota Bandung secara umum dapat dikatakan telah memadai
Kesuksesan Penerapan Sistem Informasi Akuntansi pada RSUD Tipe B di Jawa Barat O. Feriyanto
STAR Vol 15 No 1 (2018): STAR (Study & Accounting Research)
Publisher : STIE STEMBI Bandung Business School

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (948.414 KB) | DOI: 10.55916/jsar.v15i1.1

Abstract

Tujuan_Tujuan dari penelitian ini adalah menjelaskan bagaimana kesuksesan penerapan sistem informasi akuntansi pada Rumah Sakit Umum Daerah Tipe B di Jawa BaratDesain/Metode_Unit analisis untuk penelitian ini adalah Rumah Sakit Umum Daerah tipe B di Jawa Barat. Responden adalah staf bagian keuangan. Jenis penelitian yang digunakan adalah penelitian DeskriptifTemuan_ kualitas sistem, penggunaan, kepuasan pengguna, dampak individu, dan dampak organisasi mendukung kesuksesan penerapan sistem informasi akuntansiImplikasi_RSUD di Jawa Barat menerapkan sistem informasi akuntansi secara suksesOriginalitas_penelitian kualitatif tentang kesuksesan penerapan sistem informasi akuntansi ini belum dilakukan di RSUD yang samaTipe Penelitian_Studi Empiris
Cloud Computing untuk Pengelolaan Keuangan: Analisis Efisiensi dan Efektivitas Dilla Salsabilla; Rosita Nur Awaliyah; Siti Nuraisyah; Afifah Nadiatul Muslihah; Oon Feriyanto
J-CEKI : Jurnal Cendekia Ilmiah Vol. 3 No. 5: Agustus 2024
Publisher : CV. ULIL ALBAB CORP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jceki.v3i5.4226

Abstract

The Fourth Industrial Revolution has brought fundamental transformations in various aspects of life, particularly in the business sector. Rapidly evolving technologies have triggered significant changes in payment systems, accounting, and financial management. One of the most notable innovations is the adoption of cloud computing technology. In the context of accounting efficiency, cloud computing offers significant benefits, including improved transaction processing speed, better record accuracy, and enhanced data analysis capabilities. However, data security remains a primary concern in the use of this technology. Threats such as data loss, data breaches, and cyberattacks require careful risk management. Practical recommendations such as data encryption and role-based access controls are needed to mitigate these risks. With careful management, cloud computing technology can become a driver of growth, innovation, and competitive advantage for companies in this digital era.
APPLICATION OF ACCOUNTING INFORMATION SYSTEMS IN THE COMPANY PT. RCK SORUM MOTOR Oon Feriyanto; Herni Yuliantika; Bilal Abdillah; Rasya Fitriyani N.A; Ichsan Abdul R; Sandria Ridhatullah Januar Akbara
Journal of Economic Development and Village Building Vol. 1 No. 2 (2023): Journal of Economic Development and Village Building
Publisher : Politeknik Siber Cerdika Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59261/jedvb.v1i2.10

Abstract

This research focuses on sales accounting information system problems which play a role in supporting the smooth running of the sales process. The problems that occur can be overcome with an accounting information system. In carrying out its activities, companies really need clear and relevant information to make decisions. One of the information needed is company accounting information that can support the company's survival. The Accounting Information System (AIS) is a technological framework that integrates accounting processes with information technology to increase efficiency and accuracy in managing financial data. This research explores the role of AIS in the modern organizational context, focusing on its success in providing relevant, timely and reliable accounting information. The analysis covers aspects of technology implementation, system integration, data security, and its impact on managerial decision making. The findings of this research can provide important insights for companies looking to optimize their AIS to support growth and sustainability.
Pengaruh Kebijakan Utang Terhadap Kinerja Keuangan Perusahaan Perbankan Yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun Observasi 2021-2023 O. Feriyanto S.E., M.Si; Ngesti Dwi Junita Sabatin
Economics and Digital Business Review Vol. 5 No. 2 (2024)
Publisher : Yayasan Vifada Cendikia Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/ecotal.v5i2.1455

Abstract

The research results show that partially the Debt to Asset Ratio (DAR) has a negative and significant effect on financial performance which is assumed to be Return on Assets (ROA) in Banking Companies listed on the Indonesia Stock Exchange. This means that the higher the DAR value, the lower the financial performance value indicated by ROA. Partially, it states that the Debt to Equity Ratio (DER) has no significant effect on financial performance (ROE) in banking companies listed on the Indonesia Stock Exchange. This means that the higher the DER value, the inverse effect on ROA. Simultaneously, Debt to Asset Ratio (DAR) and Debt to Equity Ratio (DER) have a positive and significant effect on financial performance (ROA) in banking companies listed on the Indonesia Stock Exchange.
Co-Authors Afifah Nadiatul Muslihah Bilal Abdillah Dadang . Dilla Salsabilla Encep Hadian Herni Yuliantika Ichsan Abdul R Ngesti Dwi Junita Sabatin Rasya Fitriyani N.A Rosita Nur Awaliyah Sandria Ridhatullah Januar Akbara Siti Nuraisyah Susilawati .