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All Journal The International Journal of Accounting and Business Society Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara Jurnal Ilmiah METADATA Atestasi : Jurnal Ilmiah Akuntansi
Supriadi, Taufiq
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Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice 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.
Co-Authors *, Agista *, Welly Agus Maulana Aulia, Rahma Devitasari, Lucy Ladewi, Yuhanis Poernomo, Hadi Rochman Marota Sjam, Juska Meidy Enyke Subowo, Hery Sudrajat Sudrajat Suryadnyana, Nyoman Adhi