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All Journal Jurnal Akuntansi & Auditing Indonesia Journal of Economics, Business, & Accountancy Ventura Indonesian Journal of Business and Entrepreneurship (IJBE) Jurnal ASET (Akuntansi Riset) Jurnal Sisfokom (Sistem Informasi dan Komputer) International Journal of Supply Chain Management Jurnal Pendidikan Akuntansi dan Keuangan Jurnal Akuntansi dan Bisnis Jurnal Ilmiah Ekonomi Global Masa Kini Jurnal Akuntansi Journal of Accounting Auditing and Business Bina Ekonomi: Majalah Ilmiah Fakultas Ekonomi Universitas Katolik Parahyangan Healthy Journal JRABA e-Jurnal Apresiasi Ekonomi
Hamzah Ritchi
Universitas Padjadjaran
Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Medicine & Pharmacology Nursing Public Health Social Sciences Transportation

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Determinants of Asset Management Effectiveness and Its Impact on The Fairness of The Asset Presentation syaifudin, mohamad; ritchi, hamzah; avianti, ilya
Jurnal ASET (Akuntansi Riset) Vol 12, No 2 (2020): Jurnal Aset (Akuntansi Riset) Juli - Desember 2020 [DOAJ & SINTA INDEXED]
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v12i2.29351

Abstract

This study aims to analyze asset management effectiveness and its impact on the fairness of the presentation of assets in the local government balance sheet. This research was conducted in 2019 with respondents who were the goods management apparatus at local government organizations in 27 local government in West Java Province. A total of 172 questionnaires were distributed and filled out by the goods management apparatus using the google form application. This research method uses quantitative methods with multiple linear regression equation models with the help of SPSS software. The results of this study indicate the effectiveness of the performance of asset management can be influenced by the commitment of the leadership, the competence of goods management employees, internal control, application of regional asset management information systems. The performance of regional asset management also has an impact on the fairness of the presentation of assets on the local government balance sheet.
Bagaimana Pemerintah daerah merespon Fiscal Stress? Iqbal Lhutfi; Hamzah Ritchi; Ivan Yudianto
Jurnal Ilmiah Ekonomi Global Masa Kini Vol 10, No 2
Publisher : Universitas Indo Global Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (230.03 KB) | DOI: 10.36982/jiegmk.v10i2.840

Abstract

ABSTRACTThis study aims to find out and analyze how the response of the regency/municipality to the occurrence of fiscal stress, which is the inability of local governments to generate sufficient income in the current period to meet their expenditure. This study used descriptive qualitative approach to explore primary data information.. This study used Yogyakarta municipality and Surakarta municipality as research sample, the author conducted interviews with related parties for data collection. The results of this study found that the character of local government entities is an important factor in how the region responds to fiscal stress. Regional Original Income has significant influence on fiscal stress, high or low Regional Original Income will affect the confidence of the region in allocating the budget that will be used for public services. The higher the ability of a region in optimizing local revenue, the smaller the impact of fiscal stress on the area, and vice versa. Another response from local governments to fiscal stress is to allocate appropriate Capital Expenditures in accordance with priorities, so that regional potential will increase and attract investors, so that it will grow the economy of the region, and in the end it is expected to increase regional income in the future. In addition to avoiding fiscal stress, the regional government allocates capital expenditures from Special Allocation Funds (DAK), so that these funds if its increase or decrease have little effect on the fiscal stress, because the capital expenditure funding comes from central government transfer funds.Keywords : Fiscal Stress, Response, Yogyakarta, SurakartaABSTRAKPenelitian ini bertujuan untuk mengetahui dan menganalisis bagaimana respon pemerintah kabupaten/kota terhadap terjadinya fiscal stress yang merupakan ketidakmampuan pemerintah daerah untuk menghasilkan pendapatan yang cukup dalam jangka waktu saat ini untuk memenuhi pengeluarannya. Penelitian ini menggunakan pendekatan kualitatif deskriptif dengan mencoba menggali informasi data primer ke narasumber. Penelitian ini menggunakan kota yogyakarta dan kota surakarta sebagai sampel penelitian, dan penulis melakukan wawancana ke pihak terkait untuk pengumpulan data. Hasil dari penelitian ini menemukan bahwa karakter entitas pemerintah daerah adalah faktor penting bagaimana daerah tersebut merespon terjadinya fiscal stress. Pendapatan Asli Daerah memiliki pengaruh yang signifikan terhadap fiscal stress, tinggi atau rendahnya Pendapatan Asli Daerah akan mempengaruhi kepercayaan diri daerah tersebut dalam mengalokasikan anggaran belanja yang akan digunakan untuk pelayanan publik. Semakin tinggi kemampuan suatu daerah dalam mengoptimalkan pendapatan asli daerah, semakin kecil pula dampak fiscal stress pada daerah tersebut, begitu sebaliknya. Respons lain dari pemerintah daerah terhadap fiskal stress adalah dengan mengalokasikan Belanja Modal yang sesuai sesuai dengan prioritas, sehingga potensi daerah akan meningkat dan menarik investor, sehingga pada akhirnya akan menumbuhkan perekonomian daerah tersebut, dan pada akhirnya diharapkan akan meningkatkan pendapatan daerah di masa yang akan datang. Selain itu untuk menghindari fiscal stress pemerintah daerah mengalokasikan belanja modal berasal dari Dana Alokasi Khusus (DAK), sehingga dana ini apabila mengalami kenaikan atau penurunan tidak terlalu berpengaruh terhadap tingkat fiscal stress daerah tersebut, karena pembiayaan belanja modal tersebut berasal dari dana transfer pemerintah pusat.Kata kunci : Fiscal Stress, Respon, Yogyakarta, Surakarta
Blockchain Disruption on Management Accountant's Role: Systematic Literature Review Vecco Suryahadi Saputro; Hamzah Ritchi; Sofik Handoyo
Journal of Accounting Auditing and Business Vol 4, No 1 (2021): January Edition
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/jaab.v4i1.25961

Abstract

Blockchain considered as an emerging technology that potentially disrupts how management accountant work and his role. This research intends to understand what Blockchain’s capabilities will disrupt the profession by conducting a systematic literature review (SLR). A protocol of SLR is inspired by Kitchenham, Van Akthley, and Okoli in their works. The protocol consists of identifying purpose and outcome research, definition research question, preparing search and review protocol, title and abstract screening, paper quality assessment, data extraction, and data analysis. MAXQDA  was used to conduct the SLR protocol. Seven academic journal databases were used in the searching stage. Kitchenham’s guidelines inspire data extraction and narrative synthesis. This study finds that Blockchain enables the user to do real-time accounting, gather data for supervising and monitoring function, and streamline the accounting practice process. With these findings, the management accountant can prepare to blockchain disruption by upgrading his analytics and computation skills.
Factor Analysis of Service Performance in Higher Education Institutions Endah Sundaning Kinanti; Hamzah Ritchi; Sofik Handoyo
Journal of Accounting Auditing and Business Vol 3, No 1 (2020): January Edition
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/jaab.v3i1.24733

Abstract

This research aims to examine the determinants of service performance in higher education institutions on student perceptions. This research uses Exploratory Factor Analysis (EFA) in determining the factors. The construct is built based on the literature on service performance and higher education. Data were collected using a questionnaire to a state university with legal entity students in Bandung. The results indicate that there are seven determinants of service performance, namely reliability, assurance, tangibles, responsiveness, access, and reputation. The total variance of these factors is 65.7 percent, which means that the seven factors determine 65.7 % of service performance in higher education in Indonesia, and 34.3% is defined by other factors that are not examined in this research. The results of this study contribute to the literature on service performance factors in higher education in Indonesia. The factors can be used as a reference by higher education institutions to improve service quality in all aspects 
Examining User Intention Toward Cloud-Based Accounting Information System Adoption Erika Handayani; Zaldy Adrianto; Hamzah Ritchi
Journal of Accounting Auditing and Business Vol 4, No 2 (2021): July Edition
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/jaab.v4i2.35102

Abstract

This research examined the association of users perceived ease of use, usefulness, and risks with the intention of cloud-based accounting information systems (AIS) adoption. The research involved 41 small-medium enterprises (SMEs) in Bandung as the samples of the study.  The data was collected using a questionnaires instrument with a purposive sampling technique. The results showed that perceived ease of use (PEOU) and usefulness (PU) was positively associated with adopting a cloud-based accounting information system. Meanwhile, the perceived risk (PR) had no significant influence on the cloud-based accounting information system’s perceived usefulness (PU). However, the perceived risk significantly influenced to intention to use (IU) cloud-based accounting information system.   
Critical Success Factors Enterprise Resource Planning (ERP) Implementation in Higher Education Adjeng Kartika Rizkiana; Hamzah Ritchi; Zaldy Adrianto
Journal of Accounting Auditing and Business Vol 4, No 1 (2021): January Edition
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/jaab.v4i1.31551

Abstract

One of the technologies that can optimize the data management system in Higher Education is the Enterprise Resource Planning (ERP) information system. However, in its implementation, failures often occur. This research was conducted to formulate the key factors for the successful implementation of ERP systems in universities. The research method used is descriptive qualitative through case studies on 4 campuses in West Java. The 20 key factors taken are the result of iterations of 32 works of literature in the 2016-2019 timeframe. The results of the study provide an overview of the key success factors that have emerged at each college and university.
CONSTRUCT IDENTIFICATION ON BLOCKCHAIN IMPLEMENTATION IN EMERGING ACCOUNTING AND ASSURANCE DOMAIN Adhi Alfian; Hamzah Ritchi; Zaldy Adrianto; Kharisma Setiono; Larasati Sugianto
Indonesian Journal of Business and Entrepreneurship (IJBE) Vol. 7 No. 1 (2021): IJBE, Vol. 7 No. 1, January 2021
Publisher : School of Business, IPB University (SB-IPB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17358/ijbe.7.1.82

Abstract

Blockchain, popularly characterized as a distributed ledger technology, has been perceived as a revolutionary innovation. Due to its rapid development, blockchain has the capabilities to influence many domains, including accounting and assurance. Besides improving the efficiency and effectiveness of a business, blockchain has several features that ensure any information's reliability. Currently, many industries are exploring this emerging technology so that it could be implemented in their organizations. This research tried to identify the constructs on blockchain implementation in the accounting and assurance domain through a Systematic Literature Review (SLR). The five steps conducted in this research are identification, search strategy or study selection, data extraction or quality assessment, data analysis, as well as data synthesis, and report preparation. This research identified blockchain constructs in internal control, accounting, and auditing functions. We also analyzed the private blockchain network is more appropriate to be implemented in these sectors. Subsequently, three aspects need to be considered in implementing blockchain technology, namely technology, business, and environment. This research hopes will contribute to the development of Blockchain-based technology in future accounting and assurance domains. Keywords: blockchain, accounting, assurance, construct, systematic literature review
The Role Of Critical Information On Self-Induced Competitiveness Dini Rosdini; Hamzah Ritchi
Jurnal Akuntansi dan Bisnis Vol 19, No 1 (2019)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (183.848 KB) | DOI: 10.20961/jab.v19i1.266

Abstract

Competence and expertise improvement of accounting students in the global era are inevitable. Competition, particularly among accountants accross countries has now become a phenomenon to face from domestic professionals’ view point. Yet, this recent regional dynamic appears to bring little awareness on accounting students. The current research aims to test the influence of vital Asean Economy Community competition information on the motivation of accounting students in the learning process through experiments oriented toward internal validity reinforcement. The sample obtained were 85 participants accounting students on their second year who had passed the course on Introduction to Accounting.The research aimed to find out how critical information, through motivation, was capable of providing resources and momentum to students as a control perception of their behavior to improve accounting or non-accounting competence. It was expected that the research could provide empirical evidence on accouting students’ motivation related to competition information in the framework of TPB. The results indicate that critical competition information could increase motivation and skills of accounting students. Specifically, the research is expected to contribute in competence-based curriculum development through motivational aspect of competition information and can give suggestions to lecturers of accounting study program on factors affecting the motivation of accounting students in preparing for challenging working world. Peningkatan kompetensi dan keahlian mahasiswa akuntansi di era globalisasi saat ini merupakan suatu keniscayaan yang tidak dapat dielakkan dan harus dilakukan. Saat ini kompetisi khususnya dengan para akuntan dari negara lain sudah menjadi fenomena yang dihadapi. Namun, fakta mengenai kompetisi ini bisa saja belum disadari sepenuhnya oleh para mahasiswa akuntansi. Penelitian ini bertujuan untuk menguji pengaruh informasi kompetisi vital Masyarakat Ekonomi Asean (MEA) terhadap motivasi mahasiswa akuntansi dalam proses belajar melalui metode eksperimen yang berorientasi pada penguatan validitas internal. Sampel dalam penelitian ini adalah 85 partisipan mahasiswa akuntansi tahun kedua dan telah lulus mata kuliah Pengantar Akuntansi. Penelitian ini juga mencoba melihat bagaimana informasi kritikal, melalui motivasi, mampu menyediakan sumberdaya dan daya gerak bagi mahasiswa sebagai wujud persepsi kendali keperilakuan mereka, untuk meningkatkan kompetensi akuntansi dan non akuntansi mereka. Penelitian ini berkontribusi dalam memberikan bukti empiris mengenai motivasi mahasiswa akuntansi dikaitkan dengan informasi kompetisi yang mereka terima dalam kerangka Theory of Planned Behavior (TPB). Hasil penelitian ini menunjukkan bahwa informasi kompetisi kritikal dapat meningkatkan motivasi dan keahlian akuntansi para mahasiswa. Penelitian ini secara khusus diharapkan memberikan kontribusi dalam penyusunan kurikulum berbasis kompetensi dengan mempertimbangkan aspek motivasi terkait informasi kompetisi ini dan memberikan masukan kepada seluruh pendidik di perguruan tinggi khususnya program studi akuntansi mengenai faktor yang dapat memengaruhi motivasi mahasiswa akuntansi dalam proses belajar dan mempersiapkan diri di dunia kerja yang penuh tantangan.
On change management for enterprise accounting system: iterative content analysis for success factors Hamzah Ritchi; Ade Laide Debora
Jurnal Akuntansi dan Auditing Indonesia Vol 24, No 2 (2020)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jaai.vol24.iss2.art5

Abstract

The benefits, challenges, and factors that influence the success and failure in implementing ERP have been extensively studied by the previous researchers. In general, the existing literature focuses on general perspectives in organizational contexts. Not many studies have identified the success factors of change management within ERP implementation. Furthermore, few studies attempted to empirically verify these factors. In addition to information system success theory and change management, this study also employed content analysis on SAP Financial and Controlling module. This study attempted to understand the success factors through data reduction mapping, data display, and verification by employing Miles and Huberman data analysis model. Through three iterations based on 26 selected literatures, the top ten initial indicators and three axially coded indicators were derived to be verified as key success factors for change management in implementing Financial and Controlling SAP. The results of this study are to provide an important input for ERP change management initiatives.
Do the Growth of Original Local Government Revenues and the Growth of Capital Expenditure Affect Fiscal Stress? Iqbal Lhutfi; Hamzah Ritchi; Ivan Yudianto
Journal of Economics, Business, & Accountancy Ventura Vol 23, No 1 (2020): April - July 2020
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v23i1.1727

Abstract

This study aims to determine and analyze the effect of original local government revenue growth and local government capital expenditure growth on fiscal stress in regencies/municipalities in West Java Province. This study employed all 27 regencies/municipalities in West Java Province in 4 (four) periods from 2013 to 2016. This study used multiple regression analysis (panel data) and performed classical assumption tests. Because in the literature, no measurement meets the characteristics of local government budgets in Indonesia. The authors introduced a new approach by applying the fiscal capacity formula to measure fiscal stress. This study's results indicate that the growth in original local government revenue and the growth in local government capital expenditures simultaneously have a positive effect on fiscal stress in regencies/municipalities in West Java Province. The growth of local government revenue partially has a negative effect on fiscal stress in regencies and municipalities in West Java Province. The growth of capital expenditures partially has an insignificant effect on fiscal stress in regencies and municipalities in West Java Province. This research implies that the measurement of fiscal pressure is carried out using the fiscal capacity index as a new alternative that can be used by local governments to design policies.
Co-Authors Ade Laide Debora Adhi Alfian Adjeng Kartika Rizkiana Arie - Pratama Dede Abdul Hasyir Dini Rosdini Eko Setyanto Endah Sundaning Kinanti Erika Handayani Evrina Budiastuti Fatania Latifa Fauzi Purwa Nugraha Ilya Avianti, Ilya Iqbal Lhutfi Iqbal Lhutfi Ivan Yudianto Kharisma Setiono Larasati Sugianto Legi - Mugiarty Nanny Dewi Tanzil Noer Fitri Evayanti Prima Yusi Sari Rizal Alfian Rizky Fisa Abadi Rochman Marota Sofik Handoyo Sofik Handoyo Syaifudin, Mohamad uswatun khasanah Vecco Suryahadi Saputro Yosini Deliana Zaldy Adrianto