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<![CDATA[Faktor-Faktor yang Mempengaruhi Perubahan Deposito Mudharabah (Studi Empiris Pada Bank Umum Syariah di Indonesia) ]]>
<![CDATA[Jannah, Dinna Miftakhul]]>;
<![CDATA[Fitrijanti, Tettet]]>;
<![CDATA[Adrianto, Zaldy]]>
<![CDATA[ AKTSAR: Jurnal Akuntansi Syariah Vol 3, No 1 (2020) ]]>
Publisher : <![CDATA[IAIN Kudus ]]>
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DOI: 10.21043/aktsar.v3i1.6833
<![CDATA[This study aims to examine the factors influencing the changes of mudharabah deposit in Islamic banks in Indonesian during the period of 2014-2018. The dependent variable used in this research is mudharabah deposit in the Islamic bank. The independent variable in this research is financing to deposit ratio (FDR), nonperforming financing (NPF), bank size, interest rate, and rate of return is moderating variable. The sample used in this study is all Islamic Commercial Banks in Indonesia in 2014-2018. The data analysis method used in this study is panel data regression analysis and moderated regression analysis. The results showed that simultaneously financing to deposit ratio, nonperforming financing, bank size, interest rate, and rate of return is moderating variable influenced mudharabah deposit. The results showed that partially financing to deposit ratio and bank size have a significant positive effect on mudharabah deposits. Nonperforming financing variable and interest rates have no significant effect on mudharabah deposits. The rate of return variable as a moderating variable has no significant effect relationship between the interest rate and mudharabah deposits.]]>
<![CDATA[THE ANALYSIS OF SISKEUDES (SISTEM KEUANGAN DESA – VILLAGE FINANCIAL INFORMATION SYSTEM) IMPLEMENTATION USING INFORMATION SYSTEM SUCCESS MODEL FROM DELONE AND MCLEAN IN MAJALENGKA REGENCY ]]>
<![CDATA[Amalia, Rizki]]>;
<![CDATA[Adrianto, Zaldy]]>
<![CDATA[ Sosiohumaniora Vol 22, No 2 (2020): SOSIOHUMANIORA, JULY 2020 ]]>
Publisher : <![CDATA[Universitas Padjadjaran ]]>
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DOI: 10.24198/sosiohumaniora.v22i2.20740
<![CDATA[This researchwas conducted to determine the success level of the implementation of Siskeudes (Sistem Keuangan Desa ? Village Financial Information System) by using the updated DeLone and McLean information system success model that had been adjusted to the implementation of Siskeudes as a mandatory information system in Villages in Majalengka Regency, West Java. This research examined the impact of quality of system,quality ofinformation, and service quality on user satisfaction, and the impact of user satisfaction on perceived net benefit. Data wereobtained from questionnaires distributed to 65 respondents in Majalengka Regency. The methods used in this study was descriptive analysis with path analysis, while for hypothesestesting, the t test was performed and also the p-value test. The results of this study indicated a significant effect of system quality and the quality of service on user satisfaction, and also the effect of user satisfaction on perceived net benefits, but showed no significant effects of the quality of information on user satisfaction.]]>
<![CDATA[THE ANALYSIS OF SISKEUDES (SISTEM KEUANGAN DESA – VILLAGE FINANCIAL INFORMATION SYSTEM) IMPLEMENTATION USING INFORMATION SYSTEM SUCCESS MODEL FROM DELONE AND MCLEAN IN MAJALENGKA REGENCY ]]>
<![CDATA[Amalia, Rizki]]>;
<![CDATA[Adrianto, Zaldy]]>
<![CDATA[ Sosiohumaniora Vol 22, No 2 (2020): SOSIOHUMANIORA, JULY 2020 ]]>
Publisher : <![CDATA[Universitas Padjadjaran ]]>
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DOI: 10.24198/sosiohumaniora.v22i2.20740
<![CDATA[This researchwas conducted to determine the success level of the implementation of Siskeudes (Sistem Keuangan Desa ? Village Financial Information System) by using the updated DeLone and McLean information system success model that had been adjusted to the implementation of Siskeudes as a mandatory information system in Villages in Majalengka Regency, West Java. This research examined the impact of quality of system,quality ofinformation, and service quality on user satisfaction, and the impact of user satisfaction on perceived net benefit. Data wereobtained from questionnaires distributed to 65 respondents in Majalengka Regency. The methods used in this study was descriptive analysis with path analysis, while for hypothesestesting, the t test was performed and also the p-value test. The results of this study indicated a significant effect of system quality and the quality of service on user satisfaction, and also the effect of user satisfaction on perceived net benefits, but showed no significant effects of the quality of information on user satisfaction.]]>
<![CDATA[MENYIAPKAN LULUSAN AKUNTANSI UNTUK REVOLUSI DIGITAL:DAMPAK DISRUPTIVE TECHNOLOGY KEPADA PENDIDIKAN AKUNTANSI ]]>
<![CDATA[adrianto, Zaldy]]>
<![CDATA[ Jurnal Ekonomi dan Bisnis Vol 15, No 1 (2019): Edisi April 2019 ]]>
Publisher : <![CDATA[Jurnal Ekonomi dan Bisnis Terapan ]]>
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DOI: 10.24198/jebt.v15i1.314
<![CDATA[Perkembanganteknologiinformasi yang pesattelahmengubahlanskapbisnis di seluruhdunia. Perubahanjugaterjadipadasifatdanbagaimanaaktivitasakuntansiakanberjalan. Teknologi – teknologiseperti data analytics, cloud computing, Extensible Business Reporting Language, blockchain, serta internet of things telahmengubahcaraduniausahamembuatlaporankeuangansertamenyusunkeputusandanstrategi. Konsekuensinyaadalahpermintaanakankualitaslulusanakuntan yang memilih skills IT yang baik. Berbagai literature akan di reviuuntukmenentukankompetensi yang di butuhkanolehbisnis.]]>
<![CDATA[CORPORATE FACEBOOK PRACTICE AND ITS EFFECT TO THE ACCOUNTABILITY OF CSR STRATEGY ]]>
<![CDATA[Satrian, Arif]]>;
<![CDATA[Adrianto, Zaldy]]>
<![CDATA[ Jurnal Ekonomi dan Bisnis Vol 14, No 1 (2018): Edisi April 2018 ]]>
Publisher : <![CDATA[Jurnal Ekonomi dan Bisnis Terapan ]]>
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DOI: 10.24198/jebt.v14i1.469
<![CDATA[Social media, such as Facebook, creates an important opportunity for corporation to increase stakeholder’s engagement. On the other hand, the benefits of CSR strategy are depending on stakeholder awareness and engagement. This study examines the corporate Facebook practice that affect the accountability of CSR strategy, with the level of stakeholder engagement as an intervening variable. Based on content analysis of corporate official Facebook pages and CSR report from company website, research data are collected from 30 companies listed on Kompas 100 index. The data analyzed by using descriptive analytic research method and simple regression. The results shows that corporate Facebook practice have a positive significant effect on the level of stakeholder engagement. Moreover, the level of stakeholder engagement has a positive significant effect on CSR strategy accountability. The analyses also show corporate Facebook practice and CSR strategy accountability also positive significantly mediated by stakeholder engagement as intervening variable]]>
<![CDATA[THE ADOPTION OF CONTINUOUS ONLINE AUDIT BY INTERNAL AUDITOR OF STATE UNIVERSITY IN INDONESIA A LITERATURE REVIEW ]]>
<![CDATA[Adrianto, Zaldy]]>
<![CDATA[ Jurnal Ekonomi dan Bisnis Vol 14, No 1 (2018): Edisi April 2018 ]]>
Publisher : <![CDATA[Jurnal Ekonomi dan Bisnis Terapan ]]>
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DOI: 10.24198/jebt.v14i1.475
<![CDATA[The rapid ongoing advancement in information system and technology (IT) has resulted with the steadily plummeting cost in IT service acquisition bundled with the more flexible options in infrastructure operation. Among the effected changes is the growing awareness and shifts toward continuous audit in companies in Indonesia.This research therefore aims at finding how Internal Auditor perceive the ease of use usefulness, and intention to adopt the Continuous Audit by Internal Auditor. It looks at whether there is substantial relationship observable for perceived ease of use and Intention of use of CA.This qualitative research by literature review conducted. The technique used in this research is coding the scientific articles regarding continuous audit and write the conclusion based on the main idea of the articles.The result of the research shows that Implementation of Continous Audit will increase the accountability in state owned universities. Furthermore, the integrated information system is a major requirement of universities in financial governance]]>
<![CDATA[PENGARUH ROBOTIC PROCESS AUTOMATION TERHADAP AKUNTANSI ]]>
<![CDATA[Adrianto, Zaldy]]>
<![CDATA[ Jurnal Ekonomi dan Bisnis Vol 16, No 2 (2020): Edisi November 2020 ]]>
Publisher : <![CDATA[Jurnal Ekonomi dan Bisnis Terapan ]]>
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DOI: 10.24198/jebt.v16i2.630
<![CDATA[Robotic Process Automation (RPA) merupakan bagian dari perkembangan teknologi informasi yang memberikan dampak bagi proses akuntansi. Metode penelitian yang digunakan adalah metode studi literatur terhadap literatur terdahulu yang relevan dan membahas mengenai konsep RPA bagi dunia bisnis dan akuntansi. Potensi pemanfaatan RPA sangat tinggi, dan robot software ini diprediksi menggantikan peran akuntan pada beberapa pekerjaan. Tanggung jawab akuntan di masa depan akan lebih dari pembukuan transaksi menjadi konsultan bisnis serta memimpin transformasi RPA di organisasi. Perubahan ini memerlukan peningkatan keterampilan di bidang teknologi dan data serta kemampuan komunikasi.]]>
<![CDATA[Successful Implementation of Information Systems in Public Sector Organizations ]]>
<![CDATA[Ajeng Apridiyanti]]>;
<![CDATA[Harry Suharman]]>;
<![CDATA[Zaldy Adrianto]]>
<![CDATA[ Journal of Accounting Auditing and Business Vol 3, No 1 (2020): January Edition ]]>
Publisher : <![CDATA[Universitas Padjadjaran ]]>
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DOI: 10.24198/jaab.v3i1.25351
<![CDATA[This study aims to determine the success of the implementation of the Regional Financial Management Information System (SIPKD) in the Regional Work Unit (SIPKD) in the Sumedang District Government, by examining the effect of system quality, information quality and service quality on user satisfaction and its implications for net benefits. This study uses primary data from questionnaires given to leaders of agencies, operators, and administrators of SIPKD. The data analysis method used is path analysis. The results of this study indicate that the quality of the system, the quality of information, and the quality of service affect user satisfaction and impact on net benefits both partially and simultaneously. The results of this study contribute to adding literature on the implementation of information systems in public sector organizations, and influencing factors can be used as a reference for public sector organizations in assessing the application of information systems.]]>
<![CDATA[Examining User Intention Toward Cloud-Based Accounting Information System Adoption ]]>
<![CDATA[Erika Handayani]]>;
<![CDATA[Zaldy Adrianto]]>;
<![CDATA[Hamzah Ritchi]]>
<![CDATA[ Journal of Accounting Auditing and Business Vol 4, No 2 (2021): July Edition ]]>
Publisher : <![CDATA[Universitas Padjadjaran ]]>
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DOI: 10.24198/jaab.v4i2.35102
<![CDATA[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. ]]>
<![CDATA[Critical Success Factors Enterprise Resource Planning (ERP) Implementation in Higher Education ]]>
<![CDATA[Adjeng Kartika Rizkiana]]>;
<![CDATA[Hamzah Ritchi]]>;
<![CDATA[Zaldy Adrianto]]>
<![CDATA[ Journal of Accounting Auditing and Business Vol 4, No 1 (2021): January Edition ]]>
Publisher : <![CDATA[Universitas Padjadjaran ]]>
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DOI: 10.24198/jaab.v4i1.31551
<![CDATA[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.]]>
