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All Journal Sosiohumaniora International Journal of Supply Chain Management Journal of Accounting Auditing and Business
Nunuy Nur Afiah
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Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Engineering Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Social Sciences Transportation

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The Influence of Internal Control System, Information Technology Utilization, and Organizational Commitment on Government Accountability Performance Dena Handayani; Ivan Yudianto; Nunuy Nur Afiah
Journal of Accounting Auditing and Business Vol 3, No 2 (2020): July Edition
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/jaab.v3i2.26120

Abstract

Each government institution has a mission to be achieved. Goals and objectives achievement that has been set through the system of accountability performance is a common indicator to measure mission accomplishment. There are several district and municipals in the province of West Java that has poor accountability performance. This study aims to determine the effect of the government internal control system, information technology utilization and organizational commitment on accountability performance of government institutions. The research adopts a quantitative interpretive approach. The population in this study is six districts and municipals in West Java Province, where each district and municipals consists of 5 local government working unit. The data analysis technique in this study uses multiple linear regression. The results of this study indicate that partially and simultaneously, there is a positive and significant influence between the government internal control system, information technology utilization and organizational commitment on accountability performance of government institutions. 
PENGARUH KOMPETENSI ANGGOTA DPRD DAN APARATUR PEMERINTAH DAERAH, PELAKSANAAN SISTEM INFORMASI AKUNTANSI, PENGANGGARAN SERTA KUALITAS INFORMASI KEUANGAN TERHADAP PRINSIP-PRINSIP TATA KELOLA PEMERINTAH DAERAH YANG BAIK: SURVEY PADA KABUPATEN/KOTA DI JAWA BA Nunuy Nur Afiah
Sosiohumaniora Vol 12, No 1 (2010): SOSIOHUMANIORA, MARET 2010
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (283.379 KB) | DOI: 10.24198/sosiohumaniora.v12i1.5436

Abstract

Penelitian ini bertujuan untuk menguji Pengaruh Kompetensi Anggota DPRD, Kompetensi Aparatur Pemda, Pelaksanaan Sistem Informasi Akuntansi, Penganggaran, dan Kualitas Informasi Akuntansi Terhadap Prinsip-Prinsip Tata Kelola Pemda yang Baik. Metode penelitian yang digunakan adalah descriptive dan explanatory survey terhadap 25 kabupaten/kota di Jawa Barat. Pengumpulan data dilakukan dengan teknik survey menggunakan instrument kuesioner. Dilengkapi dengan teknik observasi. Dilaksanakan sejak bulan September 2003 sampai dengan bulan Agustus 2004. Metode analisis menggunakan Path Analysis. Kesimpulan penelitian ini adalah Kompetensi Anggota DPRD, Kompetensi Aparatur Pemda, Pelaksanaan Sistem Informasi Akuntansi, Penganggaran, dan Kualitas Informasi Akuntansi berpengaruh terhadap Prinsip-Prinsip Tata Kelola Pemda yang Baik.
Supply Chain Quality Accounting Information Systems with Business Strategy Effective in Bumn Bandung Indonesia Nur Zeina Maya Sari; Azhar Susanto; Nunuy Nur Afiah; Memed Sueb; Harry Suharman
International Journal of Supply Chain Management Vol 8, No 6 (2019): International Journal of Supply Chain Management (IJSCM)
Publisher : International Journal of Supply Chain Management

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Abstract

Purpose study aims to determine Supply Chain Quality of Accounting Information Systems, with Business Strategy at BUMN in Bandung Indonesia. The function accounting information system is to provide information important to reduce uncertainty, support decisions, and encourage better, scheduling, and job control. An important business strategy in the implementation of an effective information system. This study uses descriptive methods and types of research that are verification. The type of data which is the primary using primary data uses an interval scale for measurement. Validity and reliability tests were carried out on the collected questionnaires, then ordinal-scale data in interval then using MSI (interval measurement). Data analysis was performed using SPSS. The Supply Chain Quality Accounting Information System at BUMN is not good, there is no fast and Quality of accounting information systems with business strategies effective. The accounting information system is not yet fully qualified.
Exploring the Impact of Hexagon Fraud Theory on Fraud Tendencies among Regional Work Unit Employees in Bandung City: A Quantitative Analysis Andini Dwiyanti; Nunuy Nur Afiah; Ivan Yudianto
Journal of Accounting Auditing and Business Vol 6, No 2 (2023): July Edition
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/jaab.v6i2.44585

Abstract

This research aimed to analyze the effect of the hexagon fraud theory on fraud tendencies based on the perceptions of regional work unit employees in Bandung City. This research used a quantitative approach. The sample was 364 regional work unit employees in Bandung City. A simple random sampling method was used in this research. Data were analyzed using multiple linear regression. The results of this research indicated that the variables of distributive justice (proxy of stimulus), collusion, and internal control (proxy of opportunity) have a negative and significant effect on fraud tendencies. Meanwhile, the variables of leadership style (proxy of capability), organizational commitment (proxy of rationalization), and individual morality (proxy of ego) do not affect fraud tendencies. 
Co-Authors Andini Dwiyanti Azhar Susanto Dena Handayani Harry Suharman Ivan Yudianto Ivan Yudianto Maya Sari, Nur Zeina Memed Sueb