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Acman: Accounting and Management Journal
Published by Sekolah Tinggi Ilmu Ekonomi Pasundan Bandung
ISSN : -     EISSN : 27756866     DOI : https://doi.org/10.55208/aj
Core Subject : Economy, Science, Social,
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Library & Information Science Social Sciences
Topic related to these field can be Accounting and Management, entrepreneurship, finance and financial services, human resource management, marketing, industrial relations, insurance, intellectual property management, international business, logistics, management information systems, management and communication, management and strategy, marketing, production, operations and manufacturing management, public and non-profit management, quality control, taxation management, technological change, and other related topics. Research articles, conceptual paper, case study, and all of the aspects are acceptable.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 6 Documents
 1 
Development of a Web-based E-Learning System for Accounting Education in Higher Education Haerani, Anggi; Nuraisiah, Rohaelis; Qurohman, Tauffik
Acman: Accounting and Management Journal Vol. 5 No. 2 (2025): Acman: Accounting and Management Journal
Publisher : P3M, Sekolah Tinggi Ilmu Ekonomi Pasundan Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55208/aj.v5i2.01

Abstract

Web-based e-learning systems have become a major focus in improving accounting learning in higher education. This research aims to design an effective e-learning system to enrich students' learning experience and support better interaction between students and teachers in the context of accounting education. Key challenges in the implementation of e-learning technology include appropriate integration with academic content needs, as well as optimisation of user experience to improve student participation and learning outcomes. Effective evaluation methods are needed to measure the success of e-learning system implementation, considering various evaluation aspects such as user satisfaction, system efficiency, and learning achievement. The impact of using a web-based e-learning system is also analysed on the interaction between students and teachers, which has the potential to enrich the learning experience in the accounting education environment.
Examining the Impact of Internal Control and Internal Audit on the Trustworthiness of Accounting Information Systems: A Literature Review Suharyuno; melasari, Ranti; Fitrianisa, Elsya
Acman: Accounting and Management Journal Vol. 5 No. 2 (2025): Acman: Accounting and Management Journal
Publisher : P3M, Sekolah Tinggi Ilmu Ekonomi Pasundan Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55208/aj.v5i2.02

Abstract

The objective of this research is to examine how internal control and internal audit affect the reliability of accounting information systems (AIS), drawing insights from 15 national and international journal articles. The review reveals that the majority of these sources emphasize a positive and statistically significant relationship between internal control mechanisms and internal audit functions on AIS reliability. Well-structured internal control systems contribute to accurate, consistent, and trustworthy system output, while also minimizing mistakes and fraudulent activities. Moreover, when internal audits are carried out independently, they enhance transparency, streamline reporting, and increase institutional accountability. Some studies further highlight an indirect influence through enhanced fraud detection and improved quality of financial reporting. Hence, the collaborative interaction between internal audit and internal control is pivotal to achieving dependable and high-quality accounting information systems. Strengthening these components not only improves the integrity, transparency, and accuracy of accounting data but also builds trust among stakeholders. Additionally, ongoing training for internal auditors is essential to effectively address emerging risks and challenges. By focusing on these aspects, organizations can significantly improve their decision-making processes and optimize resource management, thereby enhancing overall operational effectiveness.
Analysis of Insurance Literacy Levels and Efforts to Prevent Employee Performance Fraud at BUMIDA Insurance Company in Riau Province Izakiah; Yusriwarti; Suryani
Acman: Accounting and Management Journal Vol. 5 No. 2 (2025): Acman: Accounting and Management Journal
Publisher : P3M, Sekolah Tinggi Ilmu Ekonomi Pasundan Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55208/aj.v5i2.03

Abstract

This study aims to analyze the level of insurance literacy and fraud prevention efforts that affect employee performance at PT. Asuransi Umum Bumida 1967, Riau Province Branch. The background of this study is based on the public's still low understanding of basic insurance concepts, as well as weak awareness of some employees regarding the company's anti-fraud policies. In response to these problems, the company initiated the B-SMART program as a literacy tool that involves university students to educate the public, while also strengthening employees' internal awareness of integrity and control systems. This study used a qualitative approach with a source triangulation method, involving informants from various strategic positions in the company. The results show that the level of insurance literacy among employees is quite good, indicated by an understanding of the benefits, risks, and rights of the policy. However, there is a need to further improve understanding, especially regarding the claims process and policy exclusions. Meanwhile, fraud prevention efforts are considered quite effective, with the implementation of an internal control system, instilling an anti-fraud culture, and providing adequate compensation as work motivation. Overall, the findings indicate that good literacy and appropriate preventive efforts can significantly improve employee performance and maintain the company's sustainability. This research makes an important contribution to understanding the relationship between financial literacy and operational integrity in the insurance industry.
Assessing the Influence of Shopee Advertising and Campaigns on Local Shoe Purchase Decisions Herdiansyah, Refi Adi; Komara, Anton Tirta; Kadir, Kadir; Nurdiansyah, Haris
Acman: Accounting and Management Journal Vol. 5 No. 2 (2025): Acman: Accounting and Management Journal
Publisher : P3M, Sekolah Tinggi Ilmu Ekonomi Pasundan Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55208/aj.v5i2.04

Abstract

This thesis addresses the growing trend of online shopping systems, highlighting the convenience offered by online shops through communication technology. The main problem under investigation is the factors influencing purchasing decisions in this digital marketplace. The research focuses on a shoe retail company, which utilizes online platforms such as Shopee for product sales. The primary objective of this study is to assess how advertising and campaigns impact purchasing decisions. The chosen methodology is a quantitative approach, carried out within the context of at a shoe retail company, allowing for an empirical analysis of these influences. The results reveal that advertising has a significant impact on purchasing decisions, while campaigns also contribute meaningfully. The findings indicate that these two variables collectively account for a substantial influence on purchasing decisions, with additional unexamined factors having a smaller impact. This research contributes novelty by providing insights into the specific influence of advertising and campaigns within an online marketplace context. The implications of these findings suggest that at a shoe retail company should focus on enhancing these variables to optimize their marketing strategies and improve purchasing decisions.
Exploring How Motivation and Compensation Influence Employee Performance in A Bandung Industrial Company Triwibowo, Ratno Heru; Hadian, Dedi; Hardiyana, Aan; Suswanto, Djadjat; Titi, Titi
Acman: Accounting and Management Journal Vol. 5 No. 2 (2025): Acman: Accounting and Management Journal
Publisher : P3M, Sekolah Tinggi Ilmu Ekonomi Pasundan Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55208/aj.v5i2.05

Abstract

This research explores the main issue regarding human resource management at a Bandung Industrial Company, which poses a significant challenge for organizational sustainability in the era of globalization. The primary objective of this study is to identify factors influencing employee performance, with a focus on motivation and compensation. The research methodology employs descriptive analysis based on performance data and employee satisfaction surveys. The findings reveal that employee performance still falls short of company expectations, with both the quantity and quality of work not meeting the desired targets. The novelty of this study emphasizes the critical role of motivation and compensation in enhancing performance, a factor often overlooked. The implications of these findings suggest the need for more effective management strategies in handling motivation and compensation to optimally drive employee performance, enabling the organization to achieve its desired goals.
The Influence of Accounting Information System Receivables on Internal Control of Receivables (Case Study on One of The Distributors of Cables and Electrical Equipment in West Java) Afiyah, Annisa Nur; Rahman, Robbi Saepul; Prawiranegara, Galih Putra; Meliawati, Resna
Acman: Accounting and Management Journal Vol. 5 No. 2 (2025): Acman: Accounting and Management Journal
Publisher : P3M, Sekolah Tinggi Ilmu Ekonomi Pasundan Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55208/aj.v5i2.06

Abstract

This study seeks to assess the impact of the accounts receivable accounting information system on the internal management of accounts receivable at a cable and electrical equipment distributor in West Java. An excellent accounting information system is crucial in facilitating optimal accounts receivable management. This system ensures the precise and effective recording of accounts receivable transactions, monitors payment due dates, and generates pertinent data for executive decision-making. This study employs a quantitative methodology, utilizing data-gathering approaches by distributing questionnaires to all personnel engaged in accounts receivable management at the organization. The questionnaire was developed by assessing the independent variable of the accounts receivable accounting information system and the dependent variable of internal control over accounts receivable. Data analysis was conducted using various statistical tests, including validity assessments, reliability evaluations, descriptive analysis, and fundamental linear regression analysis. The study's results demonstrate a robust and significant correlation between the accounts receivable accounting information system and the internal control of accounts receivable. Establishing an effective accounting information system can enhance internal control efficacy by ensuring transaction recording accuracy, facilitating real-time accounts receivable monitoring, and regulating the company's credit policy. This system mitigates the risk of bad debts by delivering prompt and precise information to management, enabling appropriate preventive measures. Nonetheless, several elements beyond the accounts receivable accounting information system influence the internal control of accounts receivable, including management policies, personnel competencies, and the technology infrastructure that facilitates system implementation. Consequently, organizations are encouraged to enhance the deployment of accounts receivable accounting information systems by offering ongoing employee training, performing regular assessments of system efficacy, and creating more advanced system functionalities. Furthermore, organizations must enhance accounts receivable management rules and improve interdepartmental collaboration to achieve superior internal control. This study concludes that the accounts receivable accounting information system significantly enhances internal control over accounts receivable. Establishing an effective system enhances operational efficiency while also augmenting transparency and accountability in accounts receivable management. This study's implications offer firms insight into the significance of employing information technology in internal control, particularly in mitigating the risk of losses from bad debts. This study aims to serve as a foundation for firms to sustainably enhance the quality of accounting information systems and internal controls.

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