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All Journal Jurnal Dinamika Ekonomi dan Bisnis Majalah Ilmiah UPI YPTK J-LEE - Journal of Law, English, and Economics
Bangun Kristianto, Giovanny
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Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Efektivitas Penggunaan Sistem Informasi Akuntansi, Kepercayaan atas Sistem Informasi Akuntansi, dan Kesesuaian Tugas terhadap Kinerja Individu pada Bank Perkreditan Rakyat (BPR) Saraswati, Esti; Bangun Kristianto, Giovanny; Yuliarti, Lusi
Jurnal Dinamika Ekonomi dan Bisnis Vol 21, No 1 (2024)
Publisher : Universitas Islam Nahdlatul Ulama Jepara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34001/jdeb.v21i1.3899

Abstract

The objective of this study is to investigate and evaluate the effect of the effectiveness of utilizing Accounting Information System (AIS), trust in the AIS and suitability of tasks on the performance of individuals working at rural banks through simultaneous and partial tests. In this study, 32 individuals who worked at PT Bank Perkreditan Rakyat (BPR) Soka Panca Artha in Sokaraja, Banyumas, were included in the population. The study utilized various stages of research methodology, which included performing descriptive statistical analysis, testing the quality of data, evaluating classical assumptions, conducting multiple regression analysis, and testing hypotheses. The data was primary data collected by distributing questionnaires.  The findings of this study suggested that the effectiveness of AIS use, trust in AIS, and task suitability greatly influences individual performance simultaneously. The partial testing conducted indicated that the use of AIS and the level of trust in AIS did not significantly affect individual performance. However, the suitability of the task had a significant impact on individual performance
ANALISIS FAKTOR YANG MEMENGARUHI PERILAKU ETIS MAHASISWA AKUNTANSI (Studi pada Mahasiswa Akuntansi Perguruan Tinggi di Purwokerto) Astuti, Mei Wiji; Bangun Kristianto, Giovanny; Saraswati, Esti
J-LEE - Journal of Law, English, and Economics Vol. 5 No. 2 (2023): DESEMBER
Publisher : LPPM Universitas Harapan Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35960/j-lee.v5i2.1192

Abstract

The objective of this study is to examine the partial and simultaneous effects of intellectual intelligence, emotional intelligence, spiritual intelligence, and understanding of the ethical code of the accounting profession on the ethical behavior of college accounting students in Purwokerto. This study is conducted using a quantitative research approach. The sample for this study consisted of 190 students from five universities in Purwokerto. In order to ensure the validity of the analysis, several classic assumption tests were conducted, including normality test, multicollinearity test, and heteroscedasticity test. These tests were performed to assess the distribution of the variables, check for potential collinearity issues among the independent variables, and examine the presence of heteroscedasticity in the data. The data analysis was performed using multiple linear regression technique with SPSS version 25. The findings indicated that intellectual intelligence did not have a significant effect on the ethical behavior of accounting students. However, emotional intelligence, spiritual intelligence, and understanding of the code of ethics of the accounting profession were found to have a positive impact on the ethical behavior of accounting students. Moreover, when considered together, all four independent variables were found to collectively influence the ethical behavior of accounting students.
Establishing an Audit-Based Bookkeeping System for Msmes: A Strategic Move Toward Business Sustainability Bangun Kristianto, Giovanny; Dianningsih; Istiningrum, Farida
Majalah Ilmiah UPI YPTK Vol. 32 (2025) No. 2
Publisher : Universitas Putra Indonesia YPTK Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35134/jmi.v32i2.182

Abstract

MSMEs represent a strategic sector in the national economy, contributing approximately 60% to the GDP and absorbing more than 97% of the workforce. However, most MSMEs face serious challenges in financial management, such as the absence of a structured bookkeeping system, low accounting literacy, and minimal internal control. This community service initiative aims to enhance the understanding, skills, and practices of audit-based bookkeeping among MSMEs affiliated with ASPIKMAS in Banyumas Regency. The implementation methods include outreach, training, mentoring, and participatory evaluation, involving lecturers and students as facilitators. The results show that MSME partners participated enthusiastically in the program, with the main challenges identified as limited access to capital, weak financial record-keeping, and suboptimal digital marketing strategies. The implementation of automated Excel templates, mobile-based financial recording applications, and education on basic internal auditing emerged as practical solutions tailored to the partners’ needs. This program contributes to improving financial literacy, strengthening competitiveness, and promoting more transparent and sustainable business practices.
Co-Authors Astuti, Mei Wiji Dianningsih Istiningrum, Farida saraswati, esti Yuliarti, Lusi