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All Journal Jurnal Sistim Informasi dan Teknologi Jurnal Komputer Bisnis West Science Journal Economic and Entrepreneurship Jurnal Digitalisasi Akuntansi Journal of Accounting Inaba Jurnal Audit, Pajak, Akuntansi Publik JCRIM (Journal of Current Research In Multidisciplinary)
Putra, Irsan Herlandi
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Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences Other

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Analysis of the Influence of Perceived Usefulness and Perceived Ease of Use on Use Intention of Digital Payment Ovo Putra, Irsan Herlandi; Enny Diah Astuti; Tanti Widia Nurdiani; Dina Fahma Sari; Ernawati
Jurnal Sistim Informasi dan Teknologi 2024, Vol. 6, No. 2
Publisher : SEULANGA SYSTEM PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60083/jsisfotek.v6i2.364

Abstract

This research aims to determine the influence of perceived usefulness and convenience on preferences for using Ovo e-money. This research is a quantitative study with an associative approach. Data was collected through questionnaires. The population studied was Ovo application users, with a sample of 100 respondents selected randomly using a random sampling technique. Data analysis uses multiple linear regressions. The research findings reveal that user perceptions of Ovo's ease of use and perceived benefits significantly impact their e-money preferences. These findings indicate that the more users find Ovo easy to use and the more they experience the benefits they obtain, the more likely they are to choose Ovo as their electronic payment method. The implication is that service providers like Ovo need to continue to improve the user experience by focusing on developing intuitive interfaces, offering attractive benefits such as discounts and cashback, and providing responsive customer service. In the face of intense competition in the digital payments industry, this strategy will help Ovo maintain and increase its market share. By understanding that perceived convenience and usefulness are key factors in user decisions, management can direct their efforts to continue providing significant added value to their users; thereby, management can strengthen its position in the increasingly competitive and growing market in the digital payments industry.
Trend Analysis Of Financial Statements For Evaluating PT BNI Life Insurance’s Performance Hamidah, Hamidah; Prabawa, Hikmat; Medina, Raudatul; Putra, Irsan Herlandi
Journal of Accounting Inaba Vol. 3 No. 2 (2024): Volume 3 Number 2, December 2024
Publisher : Universitas Indonesia Membangun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56956/jai.v3i2.306

Abstract

Financial reports can provide an overview of the company's performance in each period from year to year. The purpose of this research is to evaluate the financial performance of PT BNI Life Insurance using trend analysis techniques in the statement of financial position and income statement. The research method used in this study is a descriptive method with a quantitative approach, in which the author collects data in the form of a balance sheet financial position report. Data collection techniques used are documentation and literature study. The results of this study indicate that there are fluctuating developments in the balance sheet financial statements and profit and loss, in the balance sheet from 2017 to 2021 shows an increase in company performance, while in the income statement from 2017 there is a significant decrease in 2018 and subsequently fluctuating experienced increases and decreases in performance from 2019 to 2021 even though in 2020 and 2021 the company's performance has shown improvement. In conclusion, using trend analysis it can be predicted that the postal value of the coming year will experience the same fluctuating developments as in previous years.
The Effect of Internal Audit, Whistleblowing System and Surprise Audit on Fraud Prevention at BRI Regional Audit Office Bandung Putra, Irsan Herlandi; Lisdawati, Lisdawati; Patriandari, Patriandari
Maksi Vol 3 No 1 (2024): Jurnal Audit, Pajak, Akuntansi Publik (AJIB) - Juni
Publisher : Program Studi Magister Akuntansi, Direktorat Pascasarjana, Universitas Sangga Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32897/ajib.2024.3.1.3558

Abstract

This research was conducted at BRI Regional Audit Office Bandung. The purpose of this study is to determine how much influence internal audit, whistleblowing system and surprise audit partially and simultaneously have on fraud prevention. The theories used in this study are agency theory and pentagon fraud theory. The population in this study is all BRI Regional Audit Office Bandung workers. This study used nonprobability sampling techniques using purposive sampling techniques. The sample of this study was all auditors of BRI Regional Audit Office Bandung, which was 41 respondents and data collection using questionnaires. This research uses a quantitative approach with descriptive and verifiative methods. The statistical tests used are validity tests and reliability tests, classical assumption tests, multiple linear regression analysis, correlation coefficient analysis, determination coefficient analysis and hypothesis tests. The results of the analysis were processed using the IBM SPSS Statistics 26 program. The correlation results show that internal audit, whistleblowing system, surprise audit and fraud have a very strong relationship with positive direction. Meanwhile, the results of multiple linear regression analysis show that internal audit, whistleblowing system and surprise audit have a significant effect on fraud prevention both partially and simultaneously.
Application Of Point of Sales (POS) Application as A Web-Based Clothing Sales Information Media on PT Vearst Cahaya Sejahtera Putra, Irsan Herlandi
Journal of Current Research In Multidisciplinary Vol. 2 No. 2 (2024): JCRIM (Journal of Current Research In Multidisciplinary)
Publisher : Yayasan Gema Bina Nusantara

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Abstract

The purpose of this study is to determine the benefits of implementing point of sales (POS) applications at PT Vearst Cahaya Sejahtera. The method used in this study is a quantitative method that describes phenomena to answer problem formulations. The formulation of the problem in this study includes (i). How the impact of the application of point of sales (POS) application on sales turnover (ii). How the impact of the application of point of sales (POS) application on company profits. Furthermore, the results of the study (i). The application of point of sales (POS) applications can increase sales turnover (ii). The application of point of sales (POS) applications can increase company profits. The benefit of research is to provide references and information to stakeholders at PT Vearst Cahaya Sejahtera. The development of technology in the retail business is increasingly rapid, companies must be able to adapt quickly and effectively to changes. This technological transformation is a process to respond to changes that occur. Individuals and companies are required to carry out digital transformation. Many companies have carried out digital transformation by implementing the use of point of sales (POS) applications to be able to adapt to these changes. Digital transformation cannot be done casually, it requires a mature understanding and how to manage digital transformation effectively. The method used by the author is to collect journals through the internet and interviews to reach conclusions.
Managing Fund Digital Wallet Applications: Important Strategies in Financial Management Putra, Irsan Herlandi; Rachman, Aulia
Journal of Current Research In Multidisciplinary Vol. 2 No. 2 (2024): JCRIM (Journal of Current Research In Multidisciplinary)
Publisher : Yayasan Gema Bina Nusantara

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Abstract

The goal of this research is to understand the management of digital wallet applications and identify key strategies in financial management. The research findings reveal that effective and efficient financial management heavily relies on fund management and the use of digital applications like DANA. We can conclude that fund management plays a crucial role in attaining financial objectives for individuals, businesses, and governments alike. We can manage financial resources efficiently to achieve stability and sustainable economic growth through the right strategy. Digital applications such as DANA have an important role in facilitating fund management by providing various features and services to make it easier for users to carry out daily financial transactions. The use of technology in managing funds can increase the efficiency, accessibility, and security of financial transactions. Technological innovation continues to encourage the development of better and more affordable financial services for the public.
PERANAN SISTEM INFORMASI AKUNTANSI PENJUALAN TUNAI DALAM MENUNJANG EFEKTIFITAS PENGENDALIAN INTERN PENJUALAN PADA PT TUMBAKMAS NIAGASAKTI Nugraha, Farid; Ginanjar, Ahmad Nukman; Putra, Irsan Herlandi
Jurnal Digitalisasi Akuntansi Vol 2 No 1 (2024): Jurnal Digitalisasi Akuntansi
Publisher : LPPM IDE LPKIA

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Abstract

Penelitian ini bertujuan untuk mengevaluasi peranan sistem informasi akuntansi penjualan tunai dalam menunjang efektivitas pengendalian intern penjualan pada PT Tumbakmas Niagasakti. Dalam era digital saat ini, penerapan sistem informasi akuntansi yang efektif dan efisien sangat penting untuk mendukung kegiatan operasional perusahaan dan memastikan adanya kontrol yang memadai dalam proses penjualan tunai. Metode penelitian yang digunakan adalah metode deskriptif dengan pendekatan kualitatif. Data dikumpulkan melalui wawancara, observasi, dan dokumentasi dari berbagai sumber yang relevan di PT Tumbakmas Niagasakti. Analisis data dilakukan dengan menggunakan teknik analisis isi untuk mengidentifikasi dan menginterpretasikan temuan penelitian.
I IMPLEMENTASI PROSEDUR PENGAJUAN UANG MUKA DAN PERTANGGUNG JAWABAN UANG MUKA SEBAGAI SISTEM INFORMASI AKUNTASI PENGELUARAN KAS Nurbidaningsih, Erlinda; Ginanjar, Ahmad Nukman; Hamidah, Hamidah; Putra, Irsan Herlandi
Jurnal Digitalisasi Akuntansi Vol 2 No 1 (2024): Jurnal Digitalisasi Akuntansi
Publisher : LPPM IDE LPKIA

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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. Banyaknya kasus kecurangan yang terjadi di suatu organisasi diakibatkan oleh sistem pengawasannya yang buruk. Oleh karena itu Sistem Informasi Akuntansi perlu diterapkan oleh Perusahaan sebagai alat monitoring. Penelitian ini dilakukan untuk mengevaluasi pelaksanaan prosedur terkait pengeluaran kas yang berfokus terhadap prosedur pengendalian uang muka dan pertanggungjawaban atas uang muka yang diajukan oleh karyawan. Dengan adanya penelitian ini dapat memberikan kontribusi bagi Perusahaan dalam memperbaiki dampak yang timbul serta diharapkan dapat memberikan rekomendasi bagi perusahaan. Pendekatan studi kasus kualitatif digunakan sebagai metode penelitian. Data primer dikumpulkan dengan menggunakan observasi, wawancara dan dokumentasi. Hasil penelitian menunjukan bahwa sistem informasi akuntansi pengeluaran kas dan pertanggungjawaban di Perusahaan masih kurang efektif. Minimnya pengawasan membuat karyawan kurang bertanggungjawab dalam melaporkan bukti transaksi pengeluaran kas. Berdasarkan temuan tersebut, penelitian ini berkontribusi dalam memberikan wawasan bagi perusahaan tentang pentingnya fungsi pengawasan dalam penerapan sistem prosedur operasional.
PENGELOLAAN PENGELOLAAN KAS PADA PROGRAM STUDI KOMPUTERISASI AKUNTANSI Putra, Irsan Herlandi; Salsabila, Nayla
Jurnal Digitalisasi Akuntansi Vol 2 No 2 (2025): Jurnal Digitalisasi Akuntansi
Publisher : LPPM IDE LPKIA

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Abstract

Judul Penelitian yang penulis ambil adalah Pengelolaan Pengelolaan Kas Pada Program Studi Komputerisasi Akuntansi. Penelitian ini menganalisis pengelolaan kas di Program Studi Komputerisasi Akuntansi LPKIA sebagai salah satu aspek penting dalam mendukung operasional institusi, pencapaian tujuan akademik, dan peningkatan kualitas layanan. Pengelolaan kas yang efektif sangat bergantung pada penerapan teknologi digital, yang terbukti memberikan transparansi, akuntabilitas, serta efisiensi dalam pencatatan dan pelaporan keuangan. Hasil penelitian menunjukkan bahwa sistem berbasis cloud yang diterapkan telah meningkatkan kecepatan dan keakuratan laporan keuangan, meskipun masih terdapat kelemahan berupa ketergantungan pada pencatatan manual untuk transaksi kecil dan kurangnya integrasi antara sistem keuangan dan akademik. Kurangnya pelatihan staf juga menjadi tantangan dalam memanfaatkan fitur perangkat lunak secara optimal. Oleh karena itu, penelitian ini merekomendasikan digitalisasi penuh dan integrasi sistem untuk mengurangi redundansi data serta meningkatkan efektivitas operasional. Pelatihan rutin bagi staf keuangan juga diperlukan untuk memastikan pemanfaatan teknologi secara maksimal, termasuk dalam analisis data keuangan dan pengelolaan risiko. Dengan implementasi rekomendasi ini, LPKIA diharapkan dapat meningkatkan kualitas pengelolaan kasnya, mendukung visi dan misi institusi, serta memperkuat kepercayaan pihak internal dan eksternal terhadap transparansi dan akuntabilitasnya. Penelitian ini memberikan kontribusi signifikan bagi pengembangan manajemen keuangan di institusi pendidikan tinggi.
Analysis of the Impact of Digital Technology on MSME Business Growth in Bandung City: Case Study on the Use of E-commerce, Digital Marketing, and Online Management System Putra, Wira Pramana; Hayati, Feb Amni; Andriani, Jeni; Putra, Irsan Herlandi
West Science Journal Economic and Entrepreneurship Vol. 1 No. 12 (2023): West Science Journal Economic and Entrepreneurship
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsjee.v1i12.444

Abstract

This study looks into how digital technology has affected the expansion of MSMEs (micro, small, and medium-sized enterprises) in Bandung City. It focuses on online management systems, digital marketing tactics, and e-commerce. A thorough study of 150 MSMEs across a range of industries yielded rich information about their demographic makeup and level of digital technology usage. Regression analysis and structural equation modeling (SEM) were used to evaluate the associations between factors related to digital technology and metrics related to business growth. Because of the measurement model's strong validity and reliability, further studies could be conducted with confidence. Actionable insights for businesses and policymakers were provided by the results, which showed strong positive connections between E-commerce adoption, Digital Marketing, and business success. The significance of E-commerce, Digital Marketing, and Product Innovation in propelling MSME growth was shown by the regression analysis. The results give useful implications for MSMEs in Bandung City and add to the current conversation on digital transformation.
ANALISIS PROSEDUR SISTEM INFORMASI AKUNTANSI PENGELUARAN KAS KECIL TERHADAP PENGENDALIAN INTERN PADA BALAI BESAR SURVEI. DAN PEMETAAN GEOLOGI KELAUTAN Rizyawati, Risha; Hamidah, Hamidah; Ginanjar, Ahmad Nukman; Putra, Irsan Herlandi
Jurnal Komputer Bisnis Vol 17 No 1 (2024): Jurnal Komputer Bisnis
Publisher : LPKIA

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Abstract

Sistem Informasi Akuntansi Pengeluaran Kas Kecil merupakan sistem mengumpulkan, menyimpan, dan mengolah data transaksi yang jumlahnya relatif kecil dan digunakan sebagai dasar pengambilan keputusan. Suatu perusahaan menerapkan sist em pengendalian intern sebagai penunjang dalam menjalankan usahanya. Salah satu aktiva yang dimiliki perusahaani adalah kas. karena kas yang sifatnya imudah dipindahtangankan dan tidak dapat.dibuktikan kepemilikannya. Oleh karena itu kas dibutuhkan perhatian khusus, untuk itu diperlukan pengendlian intern atas pengeluaran kas. Penelitian ini bertujuan untuk mengetahui sistem informasi akuntansi pengeluaran.kas kecil terhadap pengendalian intern pada Balai Besar Survei dan Pemetaan Geologi Kelautan. Metode yang digunakan deskriptif kualitatif dengan teknik pengumpulan data primer dan data sekunder. Hasil penelitian pada Balai Besar Survei dan Pemetaan Geologi Kelautan menunjukan bahwa sistem informasi akuntansi pengeluaran kas belum sepenuhnya mendukung pengendalian intern. Hal ini dapat dilihat dengan adanya kendala. Kendalanya yaitu ada beberapa dokumen yang belum ditandatangani namun sudah di arsipkan.
Co-Authors Andriani, Jeni Dina Fahma Sari Enny Diah Astuti Ernawati Ginanjar, Ahmad Nukman Hamidah . Hayati, Feb Amni Lisdawati Lisdawati Medina, Raudatul Nugraha, Farid Nurbidaningsih, Erlinda Nurwijayanti Patriandari, Patriandari Prabawa, Hikmat Putra, Maulana Yusuf Agmalna Putra, Wira Pramana Rachman, Aulia Riza, Mustakim Rizyawati, Risha Roshanica, Tiara Salsabila, Nayla Suprihatin, Eti Tanti Widia Nurdiani