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All Journal Loquen: English Studies Journal Shirkah: Journal of Economics and Business Aptisi Transactions on Management Ilomata International Journal of Tax and Accounting International Journal of Economics, Management, Business, and Social Science International Journal of Economy, Education and Entrepreneurship (IJE3) International Journal of Multidisciplinary Research and Literature (IJOMRAL) Borobudur Educational Review Jurnal Manajemen Bisnis, Akuntansi dan Keuangan Riwayat: Educational Journal of History and Humanities Jurnal Ar Ro'is Mandalika (Armada) JER Atestasi : Jurnal Ilmiah Akuntansi
Sari, Gema Ika
Universitas Bina Bangsa
Religion Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Physics Social Sciences Other

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Implication of Cigarette Tax as Remote Working Receiving Regional Income Community Health in Banten Province in 2017 - 2018 Ahmad Suhaili; Gema Ika Sari
APTISI Transactions on Management (ATM) Vol 5 No 1 (2021): ATM (APTISI Transactions on Management: January)
Publisher : Pandawan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33050/atm.v5i1.1391

Abstract

Law No. 28 of 2009 article 31 paragraph (1) of cigarette tax revenue-sharing funds, is allocated at least 50% (fifty percent) to fund health services and law enforcement by the authorities. Banten Provincial Health Office. Said that the level of public health from the number of diseases tends to increase. The research method used in this study is a descriptive method, with quantitative data collection techniques namely data on cigarette tax revenues in Banten province, and expenditure data on expenditure in the Banten Provincial Health Office, the qualitative data uses interviews, observations, and documentation. The results of this study are for the effectiveness level of cigarette tax collection managed by Bapenda in 2017-2018 with an average percentage of 83% with the category quite effective, for the level of contribution of cigarette tax fund allocation to the public health of Banten province in 2017-2018 with an average 71% percentage managed by the Banten Provincial Health Office and have not been maximized because it has not used 100% of the funds for public health efforts in the province of Banten. There are several attempts made (1) making KTR, (2) conducting socialization, (3) conducting counseling.
Developing an Instructional Media of English General Purpose Through Android Based Ahmad Suhaili; Gema Ika Sari
Loquen Vol 12 No 2 (2019): July-December
Publisher : English Education Department

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (621.335 KB) | DOI: 10.32678/loquen.v12i2.2046

Abstract

The purpose of this development research is to develop Android applications as a medium for collage school English general-purpose learning in part of speech for collage school students of first semester of STIT AL-KHAIRIYAH. The development model used refers to the development model of research procedures of Dick & Carey. It begins with an analysis of instructional, analysis of learners and context, research instrument of goal performance, selects materials and developing and evaluating application. To obtain a decent animation media used in the first study validated by expert content, media and teacher/lecturer. Furthermore, the students tested media covering the trial of small and large group trials. Test subjects were students of first semester of Non-English learner STIT AL-KHAIRIYAH among 36 students. Results of the assessment or validation shows that (1) validation of learning material expert, media expert and lecturer are on good qualifying with a mean of 80.34%. (2) Small group trial is on good qualifying, reaching level on 76,67% and (3) large group reach at level 80,12%.
Determinants of The Quality of Financial Reporting Audit Quality as an Intervening Variable : Study on Regional State-Owned Bank Associations Banten Sari, Gema Ika; Widyastuti, Tri; Daito, Apollo; Rachbini, Widarto
INTERNATIONAL JOURNAL OF ECONOMICS, MANAGEMENT, BUSINESS, AND SOCIAL SCIENCE (IJEMBIS) Vol. 3 No. 3 (2023): September 2023
Publisher : CV ODIS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59889/ijembis.v3i3.222

Abstract

The quality of audits carried out by internal auditors has not met expectations in implementing risk management control so it is not optimal in supporting the quality of financial reporting that can present information with relevance, reliability, testability, and neutrality. The purpose of this study was to analyze the determinants of the financial reports' quality with audit quality as an intervening variable in Bank BUMN Tbk. The research method used is quantitative research with a quantitative descriptive approach. The research population is the internal auditors of Bank BUMN Banten Province totaling 227 auditors. The technique of distributing questionnaires using Google Forms so that 205 respondents were obtained, the rest did not respond. The sampling technique uses a saturated sample of all internal auditors as a sample. Data analysis used SEM (Structural Equation Model Analysis) analysis with PLS (Partial Least Square). The results of the study had a direct effect: auditor independence and ethics had a positive and significant direct effect on the quality of financial reporting. This verification is the mental attitude of the internal banking auditors who are independent of pressure in formulating opinions due to professional responsibility in auditing standards and prioritizing independence in appearance in the interpretation of the audit implementation to maintain an unbiased attitude in the assessment of Bank Banten financial statements. The support of the banking auditor's internal ethics to maintain confidentiality has a positive effect in supporting the quality of financial reporting due to the function of the internal auditor in carrying out the task of examining, evaluating, and monitoring the adequacy and effectiveness of internal controls in the operation of Bank BUMN as seen from the internal auditors' efforts to take action. care and protect information. Through mediation, the audit quality that is formed from the auditor's competence will have a positive effect on the relevance of the quality of financial reporting so that the implementation of audit quality in banking becomes the right method to support the quality of banking financial reporting.
Zakat Compliance: The Interplay of Religiosity, Awareness, and Knowledge Firdaus, Mulyadi; Suseno, Bambang Dwi; Sari, Gema Ika; Fauzi, Muhammad
Shirkah: Journal of Economics and Business Vol 9, No 3 (2024)
Publisher : IAIN Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22515/shirkah.v9i3.628

Abstract

This study examined the influence of religiosity and knowledge of zakat on zakat awareness. It also investigates the influence of religiosity, knowledge of zakat, and zakat awareness on zakat compliance. This study involved 338 NPWZ owners who were registered as muzakki at the LPZ and lived in Serang, Banten province Indonesia. Proportional random sampling was used for respondent selection. This study used a variant-based structural equation test using PLS-SEM. The results indicate that religiosity positively influences zakat awareness and that knowledge of zakat also has a positive influence on zakat awareness. Furthermore, religiosity positively influenced zakat compliance, and knowledge of zakat enhanced zakat compliance. Higher levels of zakat awareness were correlated with increased zakat compliance. It's important to understand how much eligible Muslims actually follow through with giving zakat. This knowledge is key for gathering funds to help fight poverty and support community growth.
Antecedents of Accounting Culture and Consequences on Financial Reporting Quality: the Mediating Role of Quality Audit Gema Ika Sari; Lesfandra Lesfandra
Jurnal Manajemen Bisnis, Akuntansi dan Keuangan Vol. 3 No. 2 (2024): November 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/jambak.v3i2.12385

Abstract

The study investigates the impact of accounting culture on financial reporting quality, with audit quality as a mediating factor. Using a quantitative, positivist approach, the research examined 60 internal auditors through a saturated sampling method. Results show that accounting culture positively influences financial reporting quality directly and through audit quality. Key findings highlight the importance of enhancing professionalism, motivation, adaptability, and transparency in accounting culture to improve financial reporting standards. Managerial implications emphasize fostering a strong accounting culture, maintaining transparency, and ensuring high audit quality to enhance stakeholder trust, prevent manipulation, and improve financial management. The study contributes to theories such as Accounting Culture Theory, which underscores the role of values and norms in promoting ethical practices; Positive Accounting Theory, which links audit quality to preventing errors and manipulation; and Stakeholder Theory, which stresses the importance of transparency in strengthening relationships and trust among stakeholders.
Peran total quality management dan manajemen reward terhadap kinerja guru melalui komitmen kerja pada sekolah dasar Kecamatan Jombang Kota Cilegon Raman, Raman; Yusuf, Furtasan Ali; Hayadi, Herawan; Suparmoko, Muhamad; Sari, Gema Ika; Prasetyo, Eko
Borobudur Educational Review Vol 4 No 2 (2024)
Publisher : Universitas Muhammadiyah Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31603/bedr.12257

Abstract

Total Quality Management (TQM), a comprehensive quality management approach, has been proven to increase efficiency and effectiveness in various sectors, including education. However, its implementation in elementary schools, especially in Cilegon City, is often not optimal. This problem will affect TQM on teacher performance through work commitment and reward management systems in these schools. This shows that there is a gap between the expected implementation of TQM and the existing reality, where many schools have not fully adopted or integrated TQM principles in daily operations. There are still many schools that have not implemented TQM effectively, often facing problems in inconsistent learning standards and school management. This research aims to analyze the influence of Total Quality Management (TQM) and Management Reward on teacher performance with work commitment as an intervening variable in elementary schools in Jombang District, Cilegon City. In the educational context, the application of TQM principles is important to ensure continuous improvement in the quality of education. On the other hand, Management Rewards play a role in motivating and appreciating teachers so that they can improve their performance. This research uses a quantitative approach with a survey method, involving a number of elementary school teachers as respondents. The data obtained was analyzed using the Structural Equation Modeling (SEM) technique to test the relationship between the variables studied. The research results show that the implementation of TQM and Management Reward has a positive and significant influence on teacher performance. Work commitment was found to be an intervening variable that strengthens the influence of TQM and Management Reward on teacher performance. These findings emphasize that to achieve optimal teacher performance, integration between quality and reward management strategies is needed, as well as strengthening teacher work commitment. The practical implication of this research is that it is important for school policy makers to implement TQM and an effective reward system to increase teacher commitment and overall performance
Peran kesehatan guru dan lingkungan kerja terhadap kinerja guru melalui prestasi kerja pada guru Sekolah Dasar di Cilegon Fatimah, Fatimah; Yusuf, Furtasan Ali; Hayadi, Herawan; Suparmoko, Muhamad; Sari, Gema Ika; Muafidah, Muafidah
Borobudur Educational Review Vol 4 No 2 (2024)
Publisher : Universitas Muhammadiyah Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31603/bedr.12259

Abstract

Teacher performance is a key factor in achieving optimal quality education. This research aims to investigate the influence of organizational learning and discipline on teacher performance, with work performance as a mediating variable, among elementary school teachers in Cilegon City. This research uses a quantitative approach with a survey method. The research sample consisted of 200 elementary school teachers selected randomly. Data collection is carried out through questionnaires that measure organizational learning, discipline, work performance and teacher performance. Data analysis was carried out using path analysis techniques to test the direct and indirect relationships between these variables. The research results show that organizational learning and discipline have a significant positive effect on teacher work performance. In addition, job performance is proven to be a significant mediator in the relationship between organizational learning and discipline on teacher performance. These findings indicate that improving teacher performance can be achieved by developing an organizational learning culture and strengthening discipline. Job performance plays an important role in strengthening the impact of these two factors on teacher performance. Organizational learning and discipline are important factors that influence teacher performance, with job performance as a significant mediator. Implementation of policies that support organizational learning and discipline can improve teacher performance in elementary schools in Cilegon City
Peran pembelajaran organisasi dan kedisiplinan terhadap kinerja guru melalui prestasi kerja pada guru sekolah dasar di Cilegon Muafidah, Muafidah; Yusuf, Furtasan Ali; Hayadi, Herawan; Suparmoko, Muhamad; Sari, Gema Ika; Fatimah, Fatimah
Borobudur Educational Review Vol 4 No 2 (2024)
Publisher : Universitas Muhammadiyah Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31603/bedr.12260

Abstract

This study aims to analyze the role of organizational learning and discipline on teacher performance by considering teacher performance as a mediating variable in elementary schools in Cilegon City. Organizational learning is an effort made by schools to improve teacher skills and knowledge through various training programs and professional development. Teacher discipline reflects the level of compliance with the rules and regulations that apply in the school environment. Teacher performance is measured based on the achievement of work results, innovation in teaching, and contribution to the school environment. The research method used is quantitative with a survey approach. Data were collected through questionnaires distributed to 118 teachers in several elementary schools in Cilegon City as research samples. Data analysis was carried out using regression techniques and path analysis to test direct and indirect relationships between variables. The results of the study indicate that: 1) organizational learning has a positive and significant effect on teacher performance. 2) Discipline also plays an important role in improving teacher performance. 3) Teacher performance was found as a mediating variable that strengthens the relationship between organizational learning and discipline on teacher performance. 4) These findings indicate that improving teacher performance can be achieved through the development of effective organizational learning and the implementation of strict discipline. This study provides practical implications for school administrators and educational policy makers to design professional development programs that focus on organizational learning and discipline enforcement to improve the quality of teacher performance
The Mediation Role of Audit Quality: Impact Internal Audit Strategy, Auditor Ethics, and Accounting Culture on Financial Report Quality Gema Ika Sari; Ahmad Suhaili; Lesfandra Lesfandra
Atestasi : Jurnal Ilmiah Akuntansi Vol. 7 No. 1 (2024): March
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v7i1.779

Abstract

The quality of financial reporting in regional banks is becoming increasingly complex in meeting future demands, leading to a dependence on audit quality as the basis for making informed decisions. However, the problem lies in the fact that regional banks need to place internal audits in a strategic role to support the quality of financial reporting. The research aims to determine the mediating role of audit quality on the impact of internal audit strategy, auditor ethics, and accounting culture on the quality of financial reporting. The research method used a quantitative approach with a study population of 60 internal auditors. The sampling technique used was saturated sampling. The data analysis techniques used were SEM-PLS. The study results show a significant and positive influence of internal audit strategy, auditor ethics, and accounting culture on the quality of financial reporting, both directly and mediated by audit quality. Based on research lies in the practical impact of improving the quality of financial reporting by strengthening accounting culture through professionalism, optimism, flexibility, and transparency.
Implementation of Green Accounting and Environmentally Friendly Work Culture in Increasing the Competitiveness of Local MSMEs Gema Ika Sari
Riwayat: Educational Journal of History and Humanities Vol 8, No 1 (2025): Januari, Special Issue on "Educational design research for human beings learning
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jr.v8i1.44367

Abstract

Global changes towards sustainability encourage Micro, Small, and Medium Enterprises (MSMEs) to adopt environmentally friendly business practices. Green Accounting and environmentally friendly work culture emerged as a strategy that can increase the competitiveness of MSMEs by integrating environmental aspects in business operations. This study aims to analyze the application of Green Accounting and environmentally friendly work culture in local MSMEs, as well as identify their impact on business competitiveness. The study also explores the supporting factors and constraints in the implementation of sustainability practices. This study uses a descriptive qualitative approach with observation methods, semi-structured interviews, and documentation. Data was collected from a number of MSMEs in Grogol District, Cilegon, who have begun to adopt the concept of sustainability in their businesses. Thematic analysis is used to identify patterns and relationships between Green Accounting, environmentally friendly work culture, and business competitiveness. The study found that the implementation of Green Accounting is still in its infancy, with a focus on energy efficiency and waste reduction. An eco-friendly work culture is beginning to be implemented, although it is still limited to basic aspects such as plastic reduction and energy savings. The positive impact of this practice includes increased operational efficiency, better business image, and increased customer loyalty. However, challenges such as lack of understanding, technological limitations, and lack of supporting policies are still the main obstacles to implementation.
Co-Authors Ahmad Suhaili Ahmad Suhaili Ahmad Suhaili Daito, Apollo Eko Prasetyo Elly K. N., Nabila Elly K.N, Nabila fatimah Fatimah Firdaus, Mulyadi Furtasan Ali Yusuf Hayadi, Herawan Hidayatullah Hidayatullah Jayadi, B. Herawan Kawuri, Sri khaeruman Kusuma, Bayyu Indra Lesfandra Lesfandra Lesfandra Lesfandra Mamay Komarudin Muafidah, Muafidah Muhammad Fauzi Raman Raman, Raman Sahroni, Sahroni Setiawati, Erlina Suadma, Udin Suparmoko, Muhamad Suseno, Bambang Dwi Sutisna Sutisna Sutisna Sutisna, Nining Sulastri Tri Widyastuti Uli Wildan Nuryanto