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All Journal The International Journal of Accounting and Business Society Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara Majalah Ilmiah Warta Dharmawangsa Jurnal Ilmiah METADATA Law_Jurnal Al-Zayn: Jurnal Ilmu Sosial & Hukum Jurnal Ar Ro'is Mandalika (Armada) Atestasi : Jurnal Ilmiah Akuntansi
Supriadi, Taufiq
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Religion Humanities Biochemistry, Genetics & Molecular Biology Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences

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THE EFFECT OF ACCOUNTABILITY AND TRANSPARENCY OF VILLAGE FUND MANAGEMENT Ladewi, Yuhanis; Supriadi, Taufiq; Sjam, Juska Meidy Enyke; *, Welly; *, Agista; Subowo, Hery
The International Journal of Accounting and Business Society Vol 28, No 2 (2020): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.ijabs.2020.28.2.3

Abstract

ABSTRACT Purpose — The purpose of this study is to investigate and analyze the Effect of Accountability and transparency on the management of survey village funds in Merapi Selatan District and Pulau Pinang District, Lahat Regency. This research was conducted because there are phenomena associated with accountability and transparency in the management of village funds.Design/methodology/approach — The methodology used in this study consists of the type of this research is descriptive and associative research. The variables in this study are Accountability, Transparency, and Village Fund Management. The population in this study were 23 villages in Merapi Selatan and Pulau Pinang Districts, each village consisting of 3 respondents. Total questionnaires were distributed as many as 69 questionnaires, because there are some limitations of the questionnaire returned as many as 33 questionnaires and were processed.Findings — Based on the results of research conducted on all data obtained in 33 respondents in Merapi Selatan District and Pulau Pinang District, it was found that accountability significantly affected village fund management, while transparency did not significantly influence village fund management.Practical Implications — This research shows that accountability determines each activity and the final results of village government implementation activities must be accountable to the village community in accordance with statutory provisions. Originality/value — The test used in this research is the validity test, the reliability test, the classic assumption test, the hypothesis test, and the coefficient of determination test.Keywords — village fund management, accountability, transparency. 
PENGARUH KINERJA KEUANGAN DAN PENGUNGKAPAN CSR TERHADAP NILAI PERUSAHAAN DENGAN MODERASI INTELLECTUAL CAPITAL Devitasari, Lucy; Supriadi, Taufiq
Jurnal Ilmiah METADATA Vol. 3 No. 1 (2021): Edisi bulan Januari 2021
Publisher : LPPM YPITI

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Abstract

Tujuan Penelitian ini adalah untuk menganalisis serta mengkaji pengaruh Kinerja Keuangan dan Pengungkapan CSR terhadap Nilai Perusahaan Dengan Moderasi Intellectual Capital pada perusahaan Food and Beverage, Pertambangan dan Semen di Bursa Efek Indonesia. Sampel dalam penelitian ini sebanyak 24 perusahaan Food and Beverage, Pertambangan dan Semen dengan tahun pengamatan selama 5 (lima) tahun (2013-2017) jadi total data sampel sebanyak 120 sampel dipilih dengan menggunakan metode purpossive sampling. Metode penelitian yang digunakan dalam penelitian ini adalah alat analisa Structural Equation Modeling (SEM). Hasil Penelitian menunjukkan bahwa secara Parsial Kinerja Keuangan dan Pengungkapan CSR berpengaruh signifikan terhadap Nilai Perusahaan. Akan tetapi ketika masing masing variabel independen dimoderasi dengan Intellectual Capital, hasilnya menjadi tidak berpengaruh terhadap Nilai Perusahaan.
Total Quality Management, Reward System and Environmental Uncertainty on Managerial Performance Poernomo, Hadi; Suryadnyana, Nyoman Adhi; Sjam, Juska Meidy Enyke; Supriadi, Taufiq
Atestasi : Jurnal Ilmiah Akuntansi Vol. 6 No. 1 (2023): 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.v6i1.671

Abstract

The primary objective of this study is to assess the impact of Total Quality Management, the reward system, and environmental uncertainty on managerial performance. This research had a sample of 81 participants who were selected from 81 organizations that implement Total Quality Management (TQM) and have obtained the International Organization for Standardization (ISO) certification, namely the Indonesian National Standard (SNI). To ascertain the sample size, the selected sample criteria consist of one respondent who holds the Production Manager or Marketing Manager role within each organization. The utilized data source consists of primary data directly obtained by researchers from respondents through administering a questionnaire instrument. The proposed data analysis approach examines the research instrument, including validity and reliability tests. The use of multiple linear regression analysis, t-tests, and f-tests will come after performing traditional assumption tests. The introduction of Total Quality Management (TQM) and the development of a reward system have had a noteworthy and favorable impact on managers' performance within several Manufacturing Companies situated in the Nusantara Bonded Zone. This finding substantiates the significance of allocating resources to implement effective quality management strategies and providing suitable incentives to enhance managerial performance. On the other hand, it is noteworthy that environmental uncertainty exerts a substantial adverse impact on managerial performance, underscoring the imperative for organizations to possess the capability to predict and effectively navigate this uncertainty to sustain optimal performance levels.
Corporate Social Responsibility (CSR) Accounting Treatments on Financial Performance: Case Study in Manufacturing Public Companies Marota, Rochman; Suryadnyana, Nyoman Adhi; Sjam, Juska Meidy Enyke; Supriadi, Taufiq
Atestasi : Jurnal Ilmiah Akuntansi Vol. 6 No. 1 (2023): 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.v6i1.676

Abstract

The primary aim of this research is to evaluate the impact of Corporate Social Responsibility (CSR) on the financial performance of organizations. The evaluation of the financial performance of the company is carried out by employing key indicators such as Return on Equity (ROE), Return on Assets (ROA), and Return on Sales (ROS). In the current study, Corporate Social Responsibility (CSR) is considered an exogenous variable, whereas Return on Equity (ROE), Return on Assets (ROA), and Return on Sales (ROS) are viewed as endogenous factors. The study's sample consisted of manufacturing enterprises publicly listed on the Indonesia Stock Exchange (IDX) from 2018 to 2022. The material was acquired through documentary research methods and an extensive examination of pertinent literature. The researchers utilized a purposive sampling methodology to choose the sample for the study, wherein each period encompassed a total of 41 organizations. The data underwent multivariate regression analysis for analysis. The study's results suggest that there is a statistically significant and positive relationship between corporate social responsibility (CSR) and a company's financial success, as measured by return on equity (ROE) and return on assets (ROA). Nevertheless, it is important to acknowledge that Corporate Social Responsibility (CSR) has a detrimental impact on the company's Return on Sales (ROS).
Fraud Hexagon: Detection of Fraud of Financial Report in State-owned Enterprises in Indonesia Sudrajat, Sudrajat; Suryadnyana, Nyoman Adhi; Supriadi, Taufiq
Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara Vol. 9 No. 1 (2023): JTAKEN Vol. 9 No. 1 June 2023
Publisher : Badan Pemeriksa Keuangan Republik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28986/jtaken.v9i1.1358

Abstract

This study aims to identify the potential for fraudulent financial reporting using the Fraud Hexagon approach with pressure, capability, collusion, opportunity, rationalization, and ego indicators. The population in this study is state-owned companies with observations for 12 years, from 2010 to 2021, and uses regression analysis with SPSS tools to test the Hypothesis. The results showed that pressure and ego could detect the potential for fraudulent financial reporting. There is a tendency for management to report conditions that are different from the actual conditions when under pressure in the form of performance targets that are not supported by the resources they have. CEO duality also provides an excellent opportunity for fraudulent financial reporting practices because when there is a  position war, there is no cross-check between departments, so other parts cannot detect the potential fraud committed by the CEO. This condition also indicates weak control processes that provide wider opportunities for fraudulent financial reporting. At the same time, variables of ability, collusion, opportunity, and rationalization cannot detect financial statement fraud. This condition is because state-owned companies are required to implement the Minister of Finance Regulation number PER-11/MBU/07/2021 and the Financial Services Authority number 13/POJK.03/2017 as the basis for the implementation of Good Corporate Governance so that it is possible to commit financial reporting fraud very small.
Influence of integrity, independence, professional skepticism, and audit situation on audit opinion Aulia, Rahma; Maulana, Agus; Supriadi, Taufiq
Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara Vol. 10 No. 1 (2024): JTAKEN Vol. 10 No. 1 June 2024
Publisher : Badan Pemeriksa Keuangan Republik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28986/jtaken.v10i1.1626

Abstract

In forming an audit opinion, some aspects need to be considered by state auditors. This study aims to investigate the impact of integrity, independence, professional skepticism, and audit situation on audit opinion in the context of auditing state institutions by state auditors. Cluster proportional sampling was used to sample 52 auditors who worked at the Directorate General of Audit I, BPK RI. The analysis was conducted using structural equation modeling and partial least squares with SmartPLS 4 software. The results revealed that integrity and independence positively affected audit opinion. Professional skepticism and audit situations do not affect audit opinion. The results will provide input to the BPK RI in guiding the development of auditor competencies to improve the quality of audit results. This study concludes that auditors believe that when they demonstrate integrity and independence, the accuracy of audit opinion will increase. This is because, with these qualities, an auditor will have courage, honesty, and responsibility and will not be unduly influenced. Although previous studies have extensively examined the impact of these factors in the context of audit firms auditing commercial companies, this is a novel study in the context of audits conducted by state auditors for state institutions.
Keberlanjutan Lingkungan Berbasis Komunitas sebagai Implementasi Hukum di RT 08 RW 04 Malaka Jaya Jakarta Supriadi, Taufiq; Falah, Wafi Faisal; Satijah, Satijah; Akbar, Aryuko Prizky
Jurnal Warta Dharmawangsa Vol 20, No 1 (2026)
Publisher : Universitas Dharmawangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wdw.v20i1.8348

Abstract

Dalam hukum lingkungan, keberlanjutan adalah nilai utama yang bertujuan untuk menjaga keseimbangan antara kepentingan ekologis, sosial, dan ekonomi bagi generasi saat ini dan mendatang. Untuk menerapkan prinsip keberlanjutan, tidak hanya negara yang bertanggung jawab, tetapi juga masyarakat secara keseluruhan harus berpartisipasi. Dalam penelitian ini, nilai keberlanjutan digunakan dalam pendekatan pengelolaan lingkungan berbasis komunitas di RT 08 Malaka Jaya, Jakarta. Penelitian ini dilakukan dengan yuridis empiris dengan pendekatan kualitatif melalui observasi, penelitian dokumen, dan analisis normatif peraturan perundang-undangan lingkungan hidup. Hasil penelitian menunjukkan bahwa praktik-praktik sederhana seperti pengelolaan sampah rumah tangga, kerja bakti teratur, penghijauan lingkungan, dan pendidikan masyarakat mencerminkan nilai keberlanjutan dalam kehidupan sehari-hari. Namun, implementasi tersebut masih menghadapi kendala berupa keterbatasan sumber daya, konsistensi partisipasi warga, serta minimnya dukungan kebijakan yang berkelanjutan. Artikel ini menegaskan bahwa komunitas lokal memiliki peran strategis dalam mewujudkan pembangunan berkelanjutan apabila didukung oleh kerangka hukum dan kebijakan yang responsif.
PENDIDIKAN LINGKUNGAN SEBAGAI INSTRUMEN HUKUM PENCEGAHAN: STUDI PADA PENCEGAH KRISIS PLANET RT 08 RW 04 MALAKA JAYA Supriadi, Taufiq; Girsang, Fredsly Hendra Sardol; Syari, Shinta Kumala; Widyanti, Khairina
Law Jurnal Vol 6, No 2 (2026)
Publisher : Universitas Dharmawangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/lj.v6i2.8283

Abstract

Krisis lingkungan global menuntut pergeseran instrumen hukum dari pendekatan represif ke preventif-edukatif. Penelitian ini menganalisis kedudukan yuridis pendidikan lingkungan dalam UU No. 32 Tahun 2009 (UU PPLH) serta efektivitasnya pada tingkat komunitas melalui metode yuridis-empiris. Hasil penelitian menunjukkan bahwa praktik "Pencegah Krisis Planet" di RT 08 Malaka Jaya merupakan implementasi konkret Pasal 65, 67, dan 70 UU PPLH sebagai instrumen pencegahan administratif non-pidana yang efektif mengisi kekosongan hukum (legal gap) di wilayah padat penduduk. Integrasi legalitas Rukun Tetangga sebagai Lembaga Kemasyarakatan, regulasi mikro melalui Blueprint pembangunan, dan transparansi digital terbukti mentransformasi budaya hukum warga menjadi kepatuhan sukarela. Secara empiris, inisiatif mandiri ini berhasil mengelola 6 ton sampah organik per tahun dan mengonservasi air melalui melalui 43 titik biopori, 3 sumur resapan dalam, serta drainase biru-hijau yang terintegrasi. Model ini menghasilkan green returns bagi negara melalui efisiensi biaya pemulihan lingkungan, sehingga perlu direplikasi sebagai strategi mitigasi krisis ekologi di tataran lokal.
Model Praktik Baik Rukun Tetangga 008, RW 04 Malaka Jaya, Jakarta Timur Sebagai Model Replikasi Perlindungan Lingkungan yang Berbasis SDG’s Desa Supriadi, Taufiq; Nonita Sabillah Fahzari; I Dewa Wirantaya; Selin Dinda Hariyanti
Al-Zayn: Jurnal Ilmu Sosial, Hukum & Politik Vol 4 No 2 (2026): 2026
Publisher : Yayasan pendidikan dzurriyatul Quran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61104/alz.v4i2.4700

Abstract

Lingkungan bukan hanya tempat tinggal tetapi juga merupakan sumber utama untuk mendukung keberlangsungan hidup. Dalam perspektif hukum lingkungan, lingkungan hidup merupakan objek perlindungan hukum sebagaimana diatur dalam Undang-Undang Nomor 32 Tahun 2009 tentang Perlindungan dan Pengelolaan Lingkungan Hidup. Oleh karena itu, pengelolaan lingkungan yang baik perlu diwujudkan melalui partisipasi aktif masyarakat sebagai bagian dari implementasi prinsip pembangunan berkelanjutan. Penelitian ini menggunakan pendekatan yuridis empiris dengan metode deskriptif kualitatif, yaitu mengkaji ketentuan hukum lingkungan hidup dan menganalisis penerapannya melalui praktik nyata di masyarakat. Pada Rukun Tetangga (RT) 008, RW 04 Malaka Jaya, Jakarta Timur, telah mengimplementasikan model praktik yang baik yaitu 1) membangun sumur artersis warga untuk memenuhi kebutuhan air bersih warga; 2) program penanaman tanaman produktif dan tanamam hias untuk meningkatkan ketahanan pangan dan ekonomi warga; 3) pembangunan akuarium, taman gantung, dan 45 biopori untuk konservasi air dan keindahan lingkungan; 4) pembangunan dua kolam ikan untuk budidaya Lele sebagai peningkatan gizi warga. Kegiatan-kegiatan tersebut mencerminkan penerapan prinsip partisipasi masyarakat, pencegahan pencemaran, dan pelestarian fungsi lingkungan hidup sebagaimana dikenal dalam hukum lingkungan. Kegiatan warga juga mendukung program kebijakan pembangunan desa yang berkelanjutan dan mendukung pencapaian Sustainable Development Goals (SDG’s) sehingga dapat dijadikan model replikasi perlindungan lingkungan pada rukun tangga lain sebagai bentuk konkret implementasi hukum lingkungan di tingkat rukun tangga.
Pencegahan Risiko Lingkungan dalam Skala Mikro Permukiman (Studi Kasus Rt 8 Rw4 Malaka Jaya Duren Sawit Jakarta Timur) Supriadi, Taufiq; Sari, Novena Kristina; Permadi, Bagus; Sari, Lintang Lasmita
Jurnal Ar Ro'is Mandalika (Armada) Vol. 6 No. 3 (2026): JURNAL AR RO'IS MANDALIKA (ARMADA)
Publisher : Institut Penelitian dan Pengembangan Mandalika Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59613/armada.v6i3.6255

Abstract

This study examines environmental risk prevention at the micro-scale in densely populated residential areas, specifically focusing on RT8 RW4 Malaka Jaya in Duren Sawit, East Jakarta. Rapid urbanization, limited space, and the dominance of concrete structures in the area have led to several environmental risks, including poor drainage systems, waste mismanagement, and reduced green spaces. This research employs a qualitative methodology, including field observation, interviews with local leaders, and literature review, to understand the environmental risks faced by the community. The study highlights the role of community-based innovations in managing these risks, such as the transformation of drainage channels into fish farming ponds, waste management through communal composting, and the use of solar energy. The findings suggest that these initiatives, driven by local leadership and active community participation, have proven effective in mitigating environmental risks and improving the living conditions of residents. The research also discusses the importance of involving local governance units like RT in environmental management, particularly in urban areas facing limited resources. These findings contribute to the understanding of how community-based environmental management approaches can address urban environmental challenges.
Co-Authors *, Agista *, Welly Agus Maulana Akbar, Aryuko Prizky Aulia, Rahma Devitasari, Lucy Falah, Wafi Faisal Girsang, Fredsly Hendra Sardol I Dewa Wirantaya Ladewi, Yuhanis Nonita Sabillah Fahzari Permadi, Bagus Poernomo, Hadi Rochman Marota Sari, Lintang Lasmita Sari, Novena Kristina Satijah, Satijah Selin Dinda Hariyanti Sjam, Juska Meidy Enyke Subowo, Hery Sudrajat Sudrajat Suryadnyana, Nyoman Adhi Syari, Shinta Kumala Widyanti, Khairina