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All Journal Journal of Information System, Applied, Management, Accounting and Research Jurnal Ilmu Komputer dan Bisnis JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Journal of Economic Development and Village Building
Feriyanto, Oon
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Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Environmental Science Industrial & Manufacturing Engineering

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PENGARUH PERKEMBANGAN BISNIS E-COMMERCE DAN SISTEM INFORMASI AKUNTANSI BERBASIS TEKNOLOGI TERHADAP KEBUTUHAN JASA AUDIT E-COMMERCE Rizkia, Amara Suci; Feriyanto, Oon
Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Vol. 5 No. 2 (2024): Edisi Desember 2024
Publisher : Universitas Muhammadiyah Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36085/jakta.v5i2.7302

Abstract

This study aims to examine the impact of e-commerce business growth and technology-based accounting information systems on the demand for e-commerce audit services in Bandung. Using a descriptive quantitative approach, data was collected via questionnaires from a sample of 135 auditors at 13 public accounting firms. The sample consisted of 96 auditors selected through purposive sampling. Data were analyzed using multiple regression. Results indicate that the growth of e-commerce business does not significantly affect the demand for e-commerce audit services, with a significance level of 0.185, which is above 0.05. In contrast, technology-based accounting information systems significantly impact audit service needs, with a significance level of 0.000. Both factors simultaneously influence the demand for e-commerce audit services. Keywords:  E-Commerce Business, E-Commerce, Accounting Information Systems, And E-Commerce Audit.
Pengaruh Religiusitas dan Love of Money Terhadap Kepatuhan Wajib Pajak UMKM di Kecamatan Batujajar Saputrie, Viona Ayu; Feriyanto, Oon
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 11 No. 2 (2025): April 2025
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v11i2.3947

Abstract

This study aims to analyze the influence of religiosity and love of money on tax compliance of Micro, Small, and Medium Enterprises (SMEs) in Batujajar District. Tax compliance plays an important role in supporting state revenues, but there are still many MSMEs who have not fully fulfilled their tax obligations. Religiosity is believed to increase tax compliance through moral and ethical values, while love of money tends to decrease tax compliance because it focuses on personal financial gain. This study applies a quantitative approach with a survey method using a questionnaire distributed to 94 SMEs in Batujajar District. The data obtained were analyzed using multiple linear regression to test the relationship between the independent variables (religiosity and love of money) and the dependent variable (tax compliance). The results of the study indicate that religiosity has a positive and significant impact on tax compliance, which means that the higher a person's level of religiosity, the greater their willingness to fulfill tax obligations. Conversely, the tendency to love money has a negative and significant effect, indicating that the higher a person's level of love of money, the lower their compliance in paying taxes. Therefore, increasing religiosity can be a driving factor for tax compliance for SMEs, while love of money has the potential to be an obstacle in fulfilling tax obligations.
APPLICATION OF ACCOUNTING INFORMATION SYSTEMS IN THE COMPANY PT. RCK SORUM MOTOR Feriyanto, Oon; Yuliantika, Herni; Abdillah, Bilal; N.A, Rasya Fitriyani; R, Ichsan Abdul; Akbara, Sandria Ridhatullah Januar
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 PERILAKU BELAJAR TERHADAP TINGKAT PEMAHAMAN AKUNTANSI PADA MAHASISWA TINGKAT AKHIR PRODI AKNTANSI DI UNIVERSITAS TEKNOLOGI DIGITAL Mulyani, Syifa Aulia; Feriyanto, Oon
Journal of Information System, Applied, Management, Accounting and Research Vol 9 No 2 (2025): JISAMAR (March-May 2025)
Publisher : Sekolah Tinggi Manajemen Informatika dan Komputer Jayakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52362/jisamar.v9i2.1879

Abstract

This research aims to determine the influence of learning behavior on the level of understanding of accounting in final year accounting study program students at the Digitech University. A good understanding of accounting is very important for students to be successful in their professional careers. The method used in this research is quantitative, where data is collected through questionnaires distributed to all final year accounting student with the return of 81 respondents. The result of the analysis show that there is a positive and significant relationship between Learning Behavior and Accounting Understanding, with Study Behavior contributing 52% to the variation in Accounting Understanding. The most influentia dimension of Leaning Behavior is rational thingking. This is comfirms that students who implement good and efficient learning behavior tend to show a deeper understanding of accounting.
Pengaruh Religiusitas dan Love of Money Terhadap Kepatuhan Wajib Pajak UMKM di Kecamatan Batujajar Saputrie, Viona Ayu; Feriyanto, Oon
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 11 No. 2 (2025): April 2025
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v11i2.3947

Abstract

This study aims to analyze the influence of religiosity and love of money on tax compliance of Micro, Small, and Medium Enterprises (SMEs) in Batujajar District. Tax compliance plays an important role in supporting state revenues, but there are still many MSMEs who have not fully fulfilled their tax obligations. Religiosity is believed to increase tax compliance through moral and ethical values, while love of money tends to decrease tax compliance because it focuses on personal financial gain. This study applies a quantitative approach with a survey method using a questionnaire distributed to 94 SMEs in Batujajar District. The data obtained were analyzed using multiple linear regression to test the relationship between the independent variables (religiosity and love of money) and the dependent variable (tax compliance). The results of the study indicate that religiosity has a positive and significant impact on tax compliance, which means that the higher a person's level of religiosity, the greater their willingness to fulfill tax obligations. Conversely, the tendency to love money has a negative and significant effect, indicating that the higher a person's level of love of money, the lower their compliance in paying taxes. Therefore, increasing religiosity can be a driving factor for tax compliance for SMEs, while love of money has the potential to be an obstacle in fulfilling tax obligations.
Pengaruh Tingkat Pendapatan Terhadap Kesadaran Membayar Pajak Bumi dan Bangunan (Studi Kasus Desa Tanjungwangi Kec. Pacet Kab. Bandung) Arini, Novia Suci; Feriyanto, Oon
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 11 No. 3 (2025): Juni 2025
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v11i3.4132

Abstract

This This study aims to determine the influence of income level on the awareness of Land and Building Tax (PBB) taxpayers in Tanjungwangi Village. The research employed a quantitative method with a descriptive approach and simple linear regression analysis. A total of 95 respondents were selected using purposive sampling. The analysis results indicate that income level has a positive and significant effect on taxpayer awareness. This is demonstrated by the regression equation Y = 6.555 + 0.431X, with a coefficient of determination (R²) of 0.657, meaning that income level contributes 65.7% to taxpayer awareness, while the remaining 34.3% is influenced by other factors. The t-test shows a significance value of 0.000 and a t-count of 13.354, which is greater than the t-table value, indicating that the hypothesis is accepted. Therefore, the higher the income level, the higher the taxpayer’s awareness in fulfilling their tax obligations.
Efektivitas Pengelolaan Pajak Bumi dan Bangunan (PBB) Tribuana, Putri Cahyani; Feriyanto, Oon
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 11 No. 3 (2025): Juni 2025
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v11i3.4143

Abstract

This study examines the management of Land and Building Tax (PBB) in Tanjungwangi Village, where the realization rate remains below 50% of the target, affecting regional revenue. The purpose of this research is to analyze how PBB is managed, identify factors influencing the effectiveness of village performance, and explore existing obstacles. This reseacrh use a descriptive qualitative method was used, with data collected through observation, interviews, and documentation. The findings indicate that PBB management aligns with government policies but still faces several challenges, both internal (motivation, leadership, discipline) and external (community economic conditions, lack of socialization, geographical barriers, and inaccurate data). Recommendations include officer training, increased public outreach, and updating PBB data.
Analisis Rasio Profitabilitas Terhadap Harga Saham Perusahaan Yang Terdaftar di Bursa Efek Indonesia Periode 2022-2023 Agniyati, Enzelina Delilah; Feriyanto, Oon
Jurnal Ilmu Komputer dan Bisnis Vol. 16 No. 2 (2025): Vol. 16 No. 2 November (2025)
Publisher : STMIK Dharmapala Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47927/jikb.v16i2.1065

Abstract

Penelitian ini bertujuan untuk mengevaluasi pengaruh rasio profitabilitas, meliputi Return on Assets (ROA), Return on Equity (ROE), dan Earnings Per Share (EPS), terhadap harga saham pada perusahaan sub-sektor makanan dan minuman yang tercatat di Bursa Efek Indonesia (BEI) selama periode 2022–2023. Pendekatan kuantitatif dengan menggunakan analisis regresi linier berganda diterapkan untuk menguji pengaruh baik secara simultan maupun parsial antara variabel independen dan variabel dependen. Hasil analisis menunjukkan bahwa ROE dan EPS memiliki dampak signifikan terhadap harga saham, sementara ROA tidak menunjukkan pengaruh yang signifikan. Meskipun demikian, secara keseluruhan, ketiga rasio profitabilitas tersebut tetap memengaruhi harga saham secara bersamaan. Temuan ini memberikan kontribusi penting bagi investor dalam menilai kinerja keuangan perusahaan sebagai dasar untuk membuat keputusan investasi, sekaligus menjadi acuan bagi pihak manajemen perusahaan dalam meningkatkan daya tarik saham mereka di pasar modal
APPLICATION OF ACCOUNTING INFORMATION SYSTEMS IN THE COMPANY PT. RCK SORUM MOTOR Feriyanto, Oon; Yuliantika, Herni; Abdillah, Bilal; N.A, Rasya Fitriyani; R, Ichsan Abdul; Akbara, Sandria Ridhatullah Januar
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.
Co-Authors Abdillah, Bilal Agniyati, Enzelina Delilah Akbara, Sandria Ridhatullah Januar Arini, Novia Suci Mulyani, Syifa Aulia N.A, Rasya Fitriyani R, Ichsan Abdul Rizkia, Amara Suci Saputrie, Viona Ayu Tribuana, Putri Cahyani Yuliantika, Herni