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Iwan Sidharta
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admbistek@gmail.com
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INDONESIA
Majalah Bisnis & IPTEK
Published by Sekolah Tinggi Ilmu Ekonomi Pasundan Bandung
ISSN : -     EISSN : 25021559     DOI : https://doi.org/10.55208/bistek
Core Subject :
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.
Arjuna Subject : -
Articles 133 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.

Page 14 of 14 | Total Record : 133

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