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All Journal International Journal of Evaluation and Research in Education (IJERE) Indonesian Journal of Sustainability Accounting and Management Jurnal Kajian Akuntansi Akurasi : Jurnal Studi Akuntansi dan Keuangan Jurnal Riset Akuntansi Kontemporer Jurnal Riset Bisnis dan Manajemen Jurnal Akademi Akuntansi (JAA) Indonesian Journal of Sustainability Accounting and Management
Budi Septiawan
Universitas Pasundan
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education

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Keberhasilan Implementasi Sistem E-Procurement pada Pemerintah Daerah se-Provinsi Jawa Barat Budi Septiawan
Jurnal Kajian Akuntansi Vol 2, No 1 (2018): JUNI 2018
Publisher : Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/jka.v2i1.1240

Abstract

AbstractThis study was conducted to determine what are the critical success factors of e-Procurement system implementation. Data obtained based on a survey which conducted in some Local Governments of  West Java Province.This study used verificative research method which seek the relationship among variables in this research, the statistical softwarewhich used was SmartPLS version 2.0. Data obtained through questionnaires, the respondents were Kelompok Kerja (Pokja) who worked for Unit Layanan Pengadaan (Procurement Division) in some Local Governments ofWest Java Province.The results obtained, that simultaneously all critical success factors such as organizational factor, technological factor, supplier factor and user factor influenced significantly and positively tothe successful implementation of e-Procurement system. Likewise partially,organizational factor, technological factor, supplier factor and user factor influenced significantly and positively tothe successful implementation of e-Procurement system in West Java Province.Keywords : Critical Success Factors, e-Procuement SystemAbstrakPenelitian ini dilakukan untuk mengetahui faktor-faktor apa sajakah yang menjadi penentu keberhasilan dalam implementasi sistem e-Procurement. Data diperoleh berdasarkan survey yang dilakukan di beberapa pemerintah daerah di Wilayah Provinsi Jawa Barat. Penelitian ini menggunakan metode penelitian verifikatif yang mencari hubungan antar variabel satu sama lain, software statistik yang digunakan adalah SmartPLS versi 2.0. Data yang terkumpul diperoleh melalui penyebaran kuesioner, dengan responden para kelompok kerja (Pokja) yang bekerja di Unit Layanan Pengadaan di beberapa pemerintah daerah di wilayah Provinsi Jawa Barat.Hasil penelitian yang diperoleh menunjukan bahwa secara simultan semua faktor-faktor penentu seperti faktor organisasional, faktor teknologi, faktor pemasok dan faktor pengguna memberikan pengaruh positif dan signifikan terhadap keberhasilan implementasi sistem e-Procurement. Begitu pula secara parsial faktor organisasional, faktor teknologi, faktor pemasok, dan faktor pengguna memberikan pengaruh yang positif dan signifikan terhadap keberhasilan implementasi sistem e-Procurement di Provinsi Jawa Barat.Kata Kunci : Faktor-Faktor Penentu Keberhasilan Sistem, Sistem e-Procurement
Skeptisisme Auditor dan Dimensi Fraud Triangle Dalam Mendeteksi Kecurangan Mochammad Ridwan; Ida Suraida; Budi Septiawan; Erfiyana Arsika Dewi
Akurasi : Jurnal Studi Akuntansi dan Keuangan Vol 4 No 1 (2021): Akurasi: Jurnal Studi Akuntansi dan Keuangan, Juni 2021
Publisher : Magister Akuntansi Fakultas Ekonomi dan Bisnis Unram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/akurasi.v4i1.78

Abstract

Penelitian ini bertujuan untuk menguji pengaruh skeptisisme profesional auditor dan dimensi fraud triangle terhadap kemampuan auditor yang bekerja pada Kantor Akuntan Publik di Kota Bandung dalam mendeteksi kecurangan. Metode kuantitatif dengan analisis verifikatif digunakan dalam penelitian ini. Hasil penelitian menunjukkan skeptisisme profesional dan dimensi fraud triangle berpengaruh signifikan positif terhadap kemampuan auditor dalam mendeteksi kecurangan. Temuan penelitian ini mengimplikasikan perlu diperkuat sikap skeptis auditor dan pemahaman yang baik terhadap potensi terjadinya fraud yang muncul dari dorongan internal maupun eksternal seorang pelaku fraud, sehingga kecurangan dalam sebuah organisasi dapat dideteksi sejak awal.
Factors Influencing Green Human Capital to Improve Green Performance in Indonesian Start-Up Business Ina Ratnamiasih; Mochammad Ridwan; Budi Septiawan
Indonesian Journal of Sustainability Accounting and Management Vol 6, No 1 (2022): June 2022 Article-in-Press
Publisher : Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28992/ijsam.v6i1.488

Abstract

This study gathers empirical evidence on the influence of green human resource management, green training, and the role of government in encouraging green human capital to improve green performance. The author conducted this study using a survey of 91 startup businesses in Indonesia as the sample, selected using a purposive sampling method. Data were collected using questionnaires. After collection, the author tested the validity and reliability of the data prior to hypotheses testing. Data analysis for hypothesis testing adopted partial least squares regression. Results indicate that green human capital management, green training, and the role of government significantly affect green human capital. Green human capital in turn significantly affects Green Performance. Green Performance can be successful by increasing awareness of green human capital on the part of startup businesses in Indonesia. Using green human capital to improve green performance will require green human resource management, green training, and the participation of the government, which must carry out its assistance with implementation through a sustainable commitment. Green Performance measurement is an issue of concern for sustainability and environmental balance in startup businesses in Indonesia.
DETERMINANTS OF COMMERCIAL BANKS PROFITABILITY: EVIDENCE FROM GERMANY Szilard Farkasdi; Budi Septiawan; Erik Syawal Alghifari
JRAK Vol 13 No 2 (2021): October Edition
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrak.v13i2.4500

Abstract

This study aims to determine the determinants of profitability in commercial banks in Germany. The population is 7 banking sector companies listed in the DAX (Deutscher Aktienindex) Bank during the 2017-2020 period, with a sample of 5 banks and producing 20 observational data. The method used is descriptive and verification with multiple regression analysis. The results show that asset size, capital adequacy, deposits and non-interest income have a significant positive effect on profitability. Partially, asset size, capital adequacy and non-interest income have a significant positive effect, while the deposit has a significant negative effect on profitability. The most dominant factor affecting profitability is non-interest income.
KEBERHASILAN IMPLEMENTASI SISTEM INFORMASI AKUNTANSI DALAM PERSPEKTIF KOMITMEN ORGANISASIONAL DAN PENGETAHUAN MANAJER Mochammad Ridwan; Budi Septiawan; Sasa S Suratman
JRAK Vol 11 No 2 (2019): Edisi Oktober
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrak.v11i2.3758

Abstract

This study aims to determine the influence of organizational commitment and knowledge of accounting managers on the successful implementation of accounting information systems either simultaneously or partially. It was conducted at SOE in West Java. The research method used were descriptive and verification method. The number of samples were 33 companies, with a simple random sampling technique. The type of data is primary data obtained through a questionnaire distributed to the accounting department manager. The analysis used is multiple linier regression analysis. The results indicated that the level of organizational commitment and the successful implementation of accounting information systems are in the high category, the knowledge of accounting managers is in the very high category. Either simultaneously or partially organizational commitment and knowledge of accounting managers have a positive and significant effect on the successful implementation of accounting information systems at SOE in West Java. The greatest influence is the knowledge of accounting managers.
Faktor- Faktor Yang Mempengaruhi Kepuasan Pengguna Dan Implikasinya Terhadap Kinerja Pengguna Sistem Informasi Akuntansi Luluk Alfiani; Budi Septiawan; Sasa S. Suratman
Jurnal Akademi Akuntansi Vol. 5 No. 1 (2022): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v5i1.17962

Abstract

This study aims to determine whether there is an influence on the quality of accounting information systems, information quality and perceived usefulness on user satisfaction and their implications for individual performance at Perum BULOG West Java Regional Office. The research approach in this research is descriptive analysis and verification using primary data. The sampling technique used is probability sampling with simple random sampling technique. Statistical analysis used in this study is multiple linear regression analysis with hypothesis testing t test and f test. The number of population in this study was 64 people, the research sample used was 55 people with data sources obtained through the results of filling out questionnaires. The results show that the variables of accounting information system quality, information quality, perceived usefulness and user satisfaction have an effect on individual performance either partially or simultaneously. This study aims to determine what factors can improve the performance of users of accounting information systems. So, if in the end the users are satisfied and there is an increase in performance, then the company's performance will increase in line with the good performance of the users of the accounting information system.
Factors Influencing Green Human Capital to Improve Green Performance in Indonesian Start-Up Business Ina Ratnamiasih; Mochammad Ridwan; Budi Septiawan
Indonesian Journal of Sustainability Accounting and Management Vol. 6 No. 1 (2022): June 2022
Publisher : Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28992/ijsam.v6i1.488

Abstract

This study gathers empirical evidence on the influence of green human resource management, green training, and the role of government in encouraging green human capital to improve green performance. The author conducted this study using a survey of 91 Start-up businesses in Indonesia as the sample, selected using a purposive sampling method. Data was collected using questionnaires. After collection, the author tested the validity and reliability of the data prior to hypotheses testing. Data analysis for hypothesis testing adopted partial least squares regression. Results indicate that green human capital management, green training, and the role of government significantly affect green human capital. Green human capital in turn significantly affects Green Performance. Green Performance can be successful by increasing awareness of green human capital on the part of Start-up businesses in Indonesia. Using green human capital to improve green performance will require green human resource management, green training, and the participation of the government, which must carry out its assistance with implementation through a sustainable commitment. Green Performance measurement is an issue of concern for sustainability and environmental balance in Start-up businesses in Indonesia.
Technology readiness in enterprise resource planning gamification to improve student learning outcomes Budi Septiawan; Ayatulloh Michael Musyaffi; Martin Quinn; Ifa Ratifah
International Journal of Evaluation and Research in Education (IJERE) Vol 12, No 3: September 2023
Publisher : Institute of Advanced Engineering and Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11591/ijere.v12i3.25226

Abstract

In online learning, students often experience problems related to the use of technology. One of them is enterprise resource planning (ERP) technology. Therefore, this study aimed to analyze the technology readiness index (TRI) to measure the extent to which students’ readiness for ERP gamification. This research targets students who use ERP gamification during management information systems and accounting information systems courses. The technique of determining the sample is using a census. So that all the population is used as a sample of 153 students in Indonesia, then analyzed using TRI. Through TRI analysis using SEM PLS, most students studying ERP gamification have a medium readiness index. The findings of this research showed that students are very close to technology, so they have a strong adoption of technology. Most students have an explorer character where they are enthusiastic and have high curiosity about learning ERP gamification. Pioneers who need a little encouragement from external parties to adopt ERP gamification. However, typical skeptics should be given a concrete example of the benefits of using ERP in learning. This research is also a benchmark for developing technology-based learning media according to the characteristics of students who are intended for technology in higher education.
HOW TO MAINTAIN GOING CONCERN AMONG MSME IN POST-PANDEMIC ERA Sasa Suratman; Isye Aisyah; Budi Septiawan
Jurnal Riset Bisnis dan Manajemen Vol. 16 No. 2 (2023): August Edition
Publisher : Faculty of Economic and Business, University of Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrbm.v16i2.8778

Abstract

After the Covid-19 pandemic is a phase where the business world is full of uncertainty, MSME are also affected by the going concern of their business. MSME need to make efforts to be able to maintain their business. This study is necessary, because it aims to find out what factors influence going concern in the MSME sector in the post-pandemic era. This research was conducted in Kadungora District, Garut Regency and the number of MSME involved in this study was 115. The research method was by survey and using the SmartPLS application as a tool for analyzing data. The results of the research show that e-commerce adoption had no impact on MSME’s going concern. Meanwhile, human capital and accounting information systems can influence going concern in MSME.
Co-Authors Erfiyana Arsika Dewi Erik Syawal Alghifari Ida Suraida Ifa Ratifah Ina Ratnamiasih Isye Aisyah Luluk Alfiani Martin Quinn Mochammad Ridwan Musyaffi, Ayatulloh Michael Sasa S. Suratman Sasa Suratman Szilard Farkasdi