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Iwan Sidharta
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Majalah Bisnis & IPTEK
Published by Sekolah Tinggi Ilmu Ekonomi Pasundan Bandung
ISSN : -     EISSN : 25021559     DOI : https://doi.org/10.55208/bistek
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Related to the fields of Accounting and Management as well as the Context of Business and Science and Technology in Indonesia, also intended as a medium of communication between academics who are interested in business and science and technology studies from the point of view of accounting and management. Relating to the development of Industry 4.0 towards Industry Society 5.0, which applies high technology to increase efficiency and productivity, reduce negative environmental impacts, achieve sustainable development, human and machine collaboration, and attention to aspects such as the environment and worker welfare.
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Articles 140 Documents
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Assessing the Relationship Between Auditor Independence and Audit Quality: A Case Analysis of Six Firms in Bandung Shelly Dhene Junia; Siti Mialasmaya; Adam Ramdani
Majalah Bisnis & IPTEK Vol. 18 No. 2 (2025): Majalah Bisnis & IPTEK
Publisher : Pusat Penelitian dan Pengabdian Pada Masyarakat (P3M) STIE Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55208/bistek.v18i2.413

Abstract

This research examines the significant impact of Auditor Independence on Audit Quality, with a focus on public accounting firms in Bandung. The primary objective of the study is to determine whether a notable relationship exists between these two variables. To measure Auditor Independence (variable X), the study employs indicators such as independence in audit programs, investigations, and reporting. For Audit Quality (variable Y), it utilizes indicators including general standards, fieldwork standards, and reporting standards. The research employs a descriptive method, gathering data through questionnaires that are analyzed using the Statistical Package for the Social Sciences (SPSS). This analysis aims to identify the relationship between Auditor Independence and Audit Quality. The regression analysis yields an equation indicating that an increase in variable X has a positive influence on Audit Quality. The correlation coefficient between Auditor Independence and Audit Quality demonstrates a strong relationship, leading to a significant contribution of Auditor Independence to Audit Quality. The remaining influence is attributed to other unexamined variables. The novelty of this research lies in its specific focus on public accounting firms in Bandung, providing valuable insights into the importance of auditor independence in enhancing audit quality. The implications of this study underscore the importance for firms to prioritize auditor independence in order to enhance overall audit performance.
Assessing the Relationship Between Inventory Accounting Information Systems and Operational Efficiency in Bandung's Manufacturing Firms Dira Yogy Aprilla; Jimmy Rusjiana; Djadjun Djuhara; R. Deni Purana
Majalah Bisnis & IPTEK Vol. 18 No. 2 (2025): Majalah Bisnis & IPTEK
Publisher : Pusat Penelitian dan Pengabdian Pada Masyarakat (P3M) STIE Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55208/bistek.v18i2.414

Abstract

This research addresses the main issue of how the Inventory Accounting Information System impacts the Internal Control of inventory in manufacturing companies in Bandung. The primary objective is to determine the influence of this accounting system on inventory control. The study employs a comprehensive descriptive and verificative method, focusing on manufacturing companies in Bandung. Data collection involves secondary data and hypothesis testing using linear regression analysis to provide a comprehensive understanding of the relationship between the Inventory Accounting Information System and Internal Control of inventory. The findings reveal a linear regression equation indicating a strong positive influence of the accounting system on internal control. Specifically, the Inventory Accounting Information System contributes significantly to the Internal Control of inventory in manufacturing companies, while the remaining influence is attributed to other unexamined variables. This research offers a novel insight into the critical role of effective inventory accounting systems in enhancing internal controls. The implications of these results highlight the necessity for manufacturing firms to optimize their inventory accounting practices to improve overall internal control.
Improving the Efficiency of Healthcare Services in Medical Practices Through a Web-Based Data Management System Asep Ririh Riswaya; Heri Wahyudi
Majalah Bisnis & IPTEK Vol. 18 No. 2 (2025): Majalah Bisnis & IPTEK
Publisher : Pusat Penelitian dan Pengabdian Pada Masyarakat (P3M) STIE Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55208/bistek.v18i2.415

Abstract

The patient data management system in healthcare services currently faces serious challenges regarding data security and availability. Many system users can access patient information without proper authorization, which increases the risk of sensitive data leaks and misuse of information. Doctors have not fully implemented comprehensive security protocols to maintain the confidentiality and integrity of data, further worsened by the lack of authentication mechanisms and staff education on digital security. Additionally, disruptions to the system can lead to downtime, reducing data availability and directly impacting healthcare operations. This research aims to enhance the efficiency of healthcare services in medical practices by developing a web-based data management system that presents accurate and up-to-date information. The system development follows the Waterfall method and incorporates One Time Password (OTP) security features to ensure controlled and secure data access. The implementation of this system is expected to improve the quality of healthcare services by speeding up service processes while safeguarding patient information.
Investigating Leader-Member Exchange (LMX) and Digital Competency's Effects on Organizational Citizenship Behavior (OCB) in Gen Z Retail Employees of Bandung Imam Heryanto; Windi Matsuko Danasasmita
Majalah Bisnis & IPTEK Vol. 19 No. 1 (2026): Majalah Bisnis & IPTEK
Publisher : Pusat Penelitian dan Pengabdian Pada Masyarakat (P3M) STIE Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55208/bistek.v19i1.01

Abstract

This study aims to examine the extent to which Leader-Member Exchange (LMX) and digital competence influence Organizational Citizenship Behavior (OCB) among Gen Z employees in the retail industry of Bandung. The research employs purposive sampling, selecting respondents who have been employed for at least one year, resulting in a total of 205 participants from the retail sector. Data analysis techniques include quantitative methods to assess the individual and combined effects of LMX and digital competence on OCB. The findings indicate that both LMX and digital skills significantly affect OCB among Gen Z retail employees. The implications of this research provide valuable insights for organizations adapting to digital transformation, emphasizing the importance of effective leadership and the development of relevant digital competencies for the younger workforce.
Investigating the Impact of Profitability on Bankruptcy Risk in Cosmetic Manufacturing Firms Nita Yura Roslina
Majalah Bisnis & IPTEK Vol. 19 No. 1 (2026): Majalah Bisnis & IPTEK
Publisher : Pusat Penelitian dan Pengabdian Pada Masyarakat (P3M) STIE Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55208/bistek.v19i1.02

Abstract

This study aims to analyze the effect of profitability ratios, namely Return on Assets (ROA), Return on Equity (ROE), Gross Profit Margin (GPM), and Net Profit Margin (NPM), on corporate bankruptcy prediction using the Altman Z-Score model. The sample consists of five cosmetic manufacturing companies listed on the Indonesia Stock Exchange during 2019–2024 (30 observations). The research employs a quantitative approach using multiple linear regression analysis. The results indicate that profitability ratios simultaneously have a significant effect on Z-Score (R² = 0.607; Sig = 0.000). Partially, only NPM significantly affects bankruptcy prediction, while ROA, ROE, and GPM are not significant due to multicollinearity issues. The findings highlight that net profit is the most sensitive indicator in detecting financial distress risk. This study contributes empirically to bankruptcy prediction modeling in the Indonesian manufacturing sector.
Inflation, Interest Rates, and Money Supply as Drivers of Exchange Rate Movements in ASEAN Countries Dara Maqfirah; Khairita Hasbi
Majalah Bisnis & IPTEK Vol. 19 No. 1 (2026): Majalah Bisnis & IPTEK
Publisher : Pusat Penelitian dan Pengabdian Pada Masyarakat (P3M) STIE Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55208/bistek.v19i1.03

Abstract

The present study investigates the determinants of exchange rate fluctuations across six ASEAN economies, Indonesia, Malaysia, Myanmar, Singapore, the Philippines, and Thailand, over the 2020–2024 period. Divergent macroeconomic trajectories among member states, particularly with respect to price stability, central bank policy stances, and monetary liquidity conditions, have generated persistent exchange rate instability throughout the region. These pressures were further compounded by the economic fallout of the COVID-19 pandemic, which prompted widespread adoption of expansionary monetary policies across the region, later followed by tightening cycles as central banks moved toward normalization. A purposive sampling approach was applied to select six countries based on two criteria: availability of complete and consistent data throughout the observation window, and representativeness of the region's diverse economic development profiles. Panel data estimation was conducted using the Fixed Effects Model (FEM), selected on the basis of the Chow test and theoretical justification related to structural heterogeneity across countries. Data were obtained from the IMF's International Financial Statistics (IFS) and supplemented by Trading Economics. Empirical results indicate that inflation exerts a positive and significant effect on exchange rates (p = 0.0057), in line with the Purchasing Power Parity (PPP) framework, whereby higher domestic price levels are associated with domestic currency depreciation. Interest rates show a negative but statistically insignificant effect, a pattern attributed to the heterogeneous monetary policy frameworks operating across ASEAN — including Singapore's exchange rate-based mechanism and Myanmar's fixed rate policy — which collectively weaken the aggregate statistical relationship. Money supply growth (M2) exhibits a negative and significant effect, indicating that monetary expansion is associated with exchange rate strengthening in the log-transformed model. The model achieves an exceptionally high explanatory power, with R² = 0.9994 and F-statistic = 5213.750 (p = 0.0000), confirming that virtually all cross-country exchange rate variation is captured by the three regressors alongside country-specific fixed effects. These findings highlight the centrality of inflation control and monetary discipline in preserving exchange rate stability across the ASEAN region.
Improving the Quality of Hotel Visitor Services at three- to five-star hotels in Bandung Annita Jannah
Majalah Bisnis & IPTEK Vol. 19 No. 1 (2026): Majalah Bisnis & IPTEK
Publisher : Pusat Penelitian dan Pengabdian Pada Masyarakat (P3M) STIE Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55208/bistek.v19i1.04

Abstract

This research addresses the critical issue of suboptimal service quality in three- to five-star hotels in Bandung. The study aims to investigate the relationship between service quality and visitor loyalty among these hotels. Data collected from a survey of 210 visitors, all of whom have visited at least three times, is employed to test the research hypotheses. The analysis utilizes Structural Equation Modeling with Partial Least Squares (PLS SEM) to evaluate the data. The findings reveal that interaction quality, physical environment quality, and outcome quality significantly impact visitor satisfaction and loyalty. This study is novel in highlighting specific aspects of service quality that directly enhance customer satisfaction in the hotel sector. The implications of this research suggest that hotel management should focus on improving these service quality dimensions to foster greater customer loyalty and satisfaction, ultimately leading to better business performance.
Implementation of Aes Algorithm with Data Encryption on Student Attendance for Information Security at One of The Vocational High Schools in Bandung Ika Tariska; Rohmat Nur Ibrahim; Dani Rohpandi; Eti Rahmawati
Majalah Bisnis & IPTEK Vol. 19 No. 1 (2026): Majalah Bisnis & IPTEK
Publisher : Pusat Penelitian dan Pengabdian Pada Masyarakat (P3M) STIE Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55208/bistek.v19i1.05

Abstract

This study addresses the vulnerabilities of digital attendance systems in educational institutions, particularly regarding data security. Many existing systems allow unauthorized access and manipulation due to inadequate security measures. The objective of this research is to enhance data security in the student attendance system at a vocational high school in Bandung by implementing the Advanced Encryption Standard (AES-256) algorithm. Utilizing the Waterfall methodology, the study follows a structured approach through the phases of analysis, design, implementation, and testing. Sensitive data, such as student identification numbers and attendance records, are encrypted using the AES algorithm before being stored in the database. The results reveal that the encrypted data remains secure as ciphertext and is inaccessible without the appropriate decryption key. Importantly, the implementation of the encryption does not compromise the system's performance. Overall, this study contributes valuable insights into enhancing data security measures for digital attendance systems, offering a robust solution that protects sensitive information while maintaining functionality.
Assessing how External Motivation and Preventive Discipline Impact Employee Output in a Supermarket in Bandung Rani Anggraeni; Senen Machmud; Ester Manik
Majalah Bisnis & IPTEK Vol. 19 No. 1 (2026): Majalah Bisnis & IPTEK
Publisher : Pusat Penelitian dan Pengabdian Pada Masyarakat (P3M) STIE Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55208/bistek.v19i1.06

Abstract

This research addresses the impact of extrinsic motivation and preventive discipline on employee performance at supermarket in Bandung. The study aims to examine the individual and combined influences of these factors. Using a saturated sampling method, data were collected from 70 employees via questionnaires and analyzed through quantitative techniques, including validity, reliability, and normality tests, along with multiple regression, T tests, and F tests, using SPSS 25. The findings reveal that extrinsic motivation significantly enhances employee performance, while preventive discipline also positively influences it. Both factors collectively impact employee performance. The novelty of this research lies in its examination of how extrinsic motivation and preventive discipline interact within a supermarket context, offering fresh insights into practical strategies for management. By highlighting the connection between motivation and discipline, the study provides a unique approach to enhancing workforce performance. This study emphasizes the need for management to promote motivating strategies and effective disciplinary measures to improve overall employee performance.
Increasing Work Productivity by Building a Work Culture and Preventive Discipline Study at a Construction Consulting Company in Bandung City Firmansyah Damanik
Majalah Bisnis & IPTEK Vol. 19 No. 1 (2026): Majalah Bisnis & IPTEK
Publisher : Pusat Penelitian dan Pengabdian Pada Masyarakat (P3M) STIE Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55208/bistek.v19i1.07

Abstract

This study aims to investigate the effects of organizational culture and preventive discipline on employee productivity within the construction consulting sector. Utilizing a survey approach, data was collected from 47 employees to analyze the relationships among these variables using Partial Least Squares Structural Equation Modeling (PLS SEM). The results indicate that organizational culture significantly influences both preventive discipline and productivity, with strong path values of 0.850 for preventive discipline and 0.314 for productivity. Preventive discipline also demonstrates a significant positive effect on productivity, with a path value of 0.628. The model explains 72.2% of the variance in preventive discipline and 82.9% in productivity. These findings imply that fostering a positive organizational culture and implementing effective preventive discipline can substantially enhance employee productivity. Organizations in the construction consulting sector can benefit from these insights by prioritizing cultural initiatives and discipline policies to optimize performance.

Page 14 of 14 | Total Record : 140

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