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All Journal AFEBI Accounting Review Martabe : Jurnal Pengabdian Kepada Masyarakat JURNAL PENDIDIKAN TAMBUSAI Jurnal Akun Nabelo : Jurnal Akuntansi Netral, Akuntabel, Objektif MUAMALATUNA Journal of Economics and Business UBS International Journal of Economy, Education and Entrepreneurship (IJE3) Journal of Applied Business, Taxation and Economics Reseach COMSERVA: Jurnal Penelitian dan Pengabdian Masyarakat Jurnal Locus Penelitian dan Pengabdian Management Science Research Journal Jurnal Riset Akuntansi dan Bisnis Indonesia Journal of Governance, Taxation, and Auditing Jurnal Mahasiswa Manajemen dan Akuntansi Innovative: Journal Of Social Science Research Jurnal Kebijakan Pembangunan Daerah (JKPD)
Bastian, Elvin
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Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

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PERAN KARAKTERISTIK APARAT PENGAWAS INTERNAL PEMERINTAH TERHADAP AKUNTABILITAS KINERJA INSTANSI PEMERINTAH DENGAN KOMITMEN SEBAGAI VARIABEL PEMODERASI Darmawan, Dadan; Yazid, Helmi; Bastian, Elvin
Jurnal Kebijakan Pembangunan Daerah Vol 6 No 2 (2022): December 2022
Publisher : Badan Perencanaan Pembangunan Daerah Provinsi Banten

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56945/jkpd.v6i2.191

Abstract

Accountability is one of the keys to achieving good governance and aims to measure how well the Government Agencies carry out their main tasks and use the budget. The evaluation value of the Banten Province AKIP from year to year tends to increase, but is not significant. The growth of the Banten Province SAKIP Value from 2016 to 2017 was only 0.03. Meanwhile, the growth of SAKIP Value from 2017 to 2018 was 4.30. Presidential Decree No. 29 of 2014 explains that the Government Internal Supervisory Apparatus (APIP) is given more authority to play a role in achieving local government performance. This study aims to analyze and examine the Effect of the Characteristics of Assistance for Government Internal Supervisory Apparatus (APIP) on the Performance Accountability of Government Agencies (AKIP). Several factors that greatly affect APIP's performance become independent variables in this study, namely the level of APIP capability, the number of APIP with Management Commitment as moderating. Sampling used purposive sampling method with 61 respondents consisting of Government Agencies Performance Accountability Reporters (LAKIP) in 42 Banten Provincial Government Officials and 29 APIP Banten Provincial Inspectorates in charge of evaluating LAKIP. The data analysis technique used the Partial Least Square (PLS) approach. The results of this study state that the APIP Capability Level has an effect on the Performance Accountability of Government Agencies (AKIP), while the number of APIPs does not affect the Performance Accountability of Government Agencies (AKIP) and Management Commitment does not moderate the APIP Capability Level on the Performance Accountability of Government Agencies (AKIP), but moderating the Number of APIP Personnel on the Performance Accountability of Government Agencies (AKIP).
Implications Quality Report Finance and Systems Internal Control of Local Government Performance The Role of Accountability as Mediation (Study at Cilegon City Government Banten) Hadiatul, Umi; Bastian, Elvin; Ramdhani, Dadan
AFEBI Accounting Review Vol. 8 No. 1 (2023): June
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Abstract Study This test how much influence quality report financial and internal control systems in the public sector. The government performance area is the main factor tested in the study This as well as using the accountability factor as a mediator. Sample from study This is an organization device government area (OPD). city Cilegon. The method study uses an approach quantitative with SEM method and smart PLS software. Findings study This concludes that quality report finance is influential and significant the internal control system is also influential and significant to the performance of government area. Whereas accountability is mediation capable mediate the connection between quality reports to performance. However, no capability mediates the relationship between quality reports to performance. Implications study this hope can become input for policy government area specifically to the role from factor quality report financial and internal control system as well accountability to policy sector accountancy public sector management. Key Words: quality report finance, internal control system, government performance, accountability, and accounting management public sector.
Pengaruh Kepemimpinan Transformasional, Sistem Pengendalian Manajemen, dan Karakteristik Sistem Informasi Akuntansi Manajemen terhadap Kinerja Manajerial Pada Perusahaan Manufaktur Kabupaten Tangerang Meliani, Kharisma Ayu; Bastian, Elvin
Innovative: Journal Of Social Science Research Vol. 4 No. 5 (2024): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v4i5.13263

Abstract

The goal of this study is to examine how managerial performance can be affected by transformational leadership, management control systems, and characteristics of management accounting information systems. This study is a kind of quantitative research where information from respondents, namely middle managers employed by industrial companies in Tangerang Regency and collected through the use of primary data in the form of questionnaires. The quantitative descriptive analysis method is the analysis technique used in this study and uses IBM SPSS Version 25 as the analysis tool used. The findings of the study are as follows: 1) Managerial performance is positively and significantly influenced by transformational leadership. 2) Managerial performance is positively and significantly influenced by the management control system. 3) Managerial performance is positively and significantly influenced by the characteristics of management accounting information systems.
Pengaruh Total Quality Management (TQM), Servant Leadership, dan Komitmen Organisasi Terhadap Kinerja Organisasi Pada Rumah Sakit di Kota Serang, Kota Cilegon, dan Kabupaten Serang Nisauzakiyah, Dina; Bastian, Elvin
Innovative: Journal Of Social Science Research Vol. 4 No. 5 (2024): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v4i5.14179

Abstract

The prospect of improving the quality of health services in a sustainable manner is a policy supported by all work units through an efficient and effective Total Quality Management (TQM) implementation program. Service companies that are committed to providing the best service and continuously improving processes will progressively improve company performance, this is in accordance with the role of servant leadership who can build a culture in implementing this, and the company also needs a strong organizational commitment so that employees will work harder, be able to collaborate, and strive to achieve organizational goals. This study intends to partially examine the influence of Total Quality Management (TQM), Servant Leadership, and Organizational Commitment on Organizational Performance. The sample in the study amounted to 88 respondents, the purposive sampling technique was used. Primary data was obtained from the results of the questionnaire distribution and then analyzed using the help of SPSS version 25. The findings of the study show that Total Quality Management (TQM), Servant Leadership, and Organizational Commitment have a significant positive influence on Organizational Performance partially.
Pengaruh Praktik Akuntansi Manajemen Lingkungan dan Sistem Pengukuran Kinerja Terhadap Kinerja Organisasi. Peran Inovasi Proses Sebagai Variabel Mediasi (Studi Empiris Perusahaan Manufaktur Kota Cilegon) Defa, Sherly Sabrina Putri; Bastian, Elvin
Innovative: Journal Of Social Science Research Vol. 4 No. 5 (2024): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v4i5.14946

Abstract

Praktik Akuntansi Manajemen Lingkungan (AML) dan Sistem Pengukuran Kinerja (SPK) telah menjadi fokus utama dalam upaya meningkatkan kinerja organisasi di tengah tuntutan akan keberlanjutan lingkungan dan efisiensi operasional di era globalisasi dan perkembangan teknologi yang pesat, sehingga perusahaan dituntut untuk terus meningkatkan kinerjanya. Penelitian ini bertujuan untuk mengeksplorasi pengaruh praktik AML dan SPK terhadap kinerja organisasi, serta peran inovasi proses sebagai variabel mediasi dalam hubungan tersebut. Analisis data dilakukan menggunakan model analisis SEM-PLS untuk menguji hubungan antara variabel-variabel yang diteliti. Hasil penelitian menunjukkan bahwa terdapat pengaruh signifikan antara EMA dan SPK terhadap Inovasi Proses, namun tidak signifikan dengan kinerja organisasi.
Pengaruh Tata Kelola Pemerintahan, Sistem Pengendalian Internal dan Gaya Kepemimpinan terhadap Kinerja Pemerintah dengan Motivasi sebagai Moderasi (Studi Empiris pada Pemerintah Kota Cilegon Tahun 2022) Bintan, Ariel Fahryandi; Bastian, Elvin; Taqi, Muhamad
COMSERVA : Jurnal Penelitian dan Pengabdian Masyarakat Vol. 4 No. 12 (2025): COMSERVA: Jurnal Penelitian dan Pengabdian Masyarakat
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/comserva.v4i12.3082

Abstract

Penelitian ini bertujuan untuk mengevaluasi dampak tata kelola pemerintahan, sistem pengendalian internal, dan gaya kepemimpinan terhadap kinerja Pemerintah Daerah Kota Cilegon, serta mengkaji peran motivasi sebagai variabel moderasi dalam hubungan tersebut. Pendekatan yang diterapkan adalah riset asosiatif dengan metode kuantitatif, di mana data primer dikumpulkan melalui kuesioner yang disebarkan kepada pegawai negeri sipil eselon III dan IV pada organisasi perangkat daerah (OPD) yang relevan. Temuan penelitian mengindikasikan bahwa tata kelola pemerintahan dan sistem pengendalian internal memiliki pengaruh positif yang signifikan terhadap kinerja pemerintahan, sementara gaya kepemimpinan tidak menunjukkan pengaruh yang signifikan. Motivasi terbukti memoderasi pengaruh ketiga variabel independen terhadap kinerja pemerintahan. Penelitian ini memberikan kontribusi terhadap pengembangan teori agensi, khususnya dalam menekankan pentingnya tata kelola yang efektif, sistem pengendalian yang kuat, dan kepemimpinan yang tepat dalam mendorong peningkatan kinerja pemerintahan. Temuan ini juga dapat dijadikan acuan oleh pemerintah daerah dalam upaya meningkatkan mutu pelayanan publik dan kinerja organisasi secara keseluruhan.
Strategy Improving Literacy Financial for Student Bastian, Elvin; Nur Bhakti Pertiwi, Widya; Fakhrudin, Muhammad; Aris Munandar, Teguh
Management Science Research Journal Vol. 3 No. 1 (2024): February 2024
Publisher : PT Larva Wijaya Penerbit

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56548/msr.v3i1.104

Abstract

Study This aim For explore effective strategies in increase literacy finance among students and analyze impact to well-being financial they. Qualitative method with approach studies References used For collect and analyze data from various source academic. Research result show that literacy finance is Skills influential essentials significant to decision finances and welfare financial student. Study This conclude that these strategies can help student develop Skills literacy necessary finances For reach well-being financial period long. Advice given covers integration education finance in curriculum, development technology education financial, approach inclusive, regular training and workshops, collaboration with sector private, as well ongoing program evaluation.
Peran Kompetensi Sumber Daya Manusia dalam Memediasi Hubungan E-Commerce, Regulasi Perijinan Usaha dan Kinerja UMKM Jabodetabek dan Banten Hestini, Hestini; Bastian, Elvin; Yuvisa Ibrani, Ewing
Journal of Economics and Business UBS Vol. 13 No. 4 (2024): Journal of Economics and Business UBS
Publisher : Cv. Syntax Corporation Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52644/joeb.v13i4.2470

Abstract

Penelitian ini bertujuan untuk menganalisis faktor-faktor yang mempengaruhi kinerja UMKM yaitu E-Commerce dan Peraturan Perizinan Berusaha yang dimediasi oleh kompetensi SDM. Penelitian ini menggunakan pendekatan kuantitatif dengan data primer. Populasi penelitian ini adalah UMKM di wilayah Jabodetabek dan Banten. Pengambilan sampel menggunakan purposive sampling dengan kriteria: Usaha Mikro Kecil (UMKM) yang telah memiliki legalitas usaha, UMK yang masih aktif berproduksi, dan UMK yang telah menggunakan sistem E-Commerce. Jumlah responden sebanyak 317, metode pengumpulan data yang digunakan adalah kuesioner dengan menggunakan Google Form. Analisis data menggunakan Path Analysis dengan WarpPLS. Hasil penelitian menunjukkan bahwa E-Commerce tidak memiliki pengaruh secara langsung terhadap kinerja UMK, namun Peraturan Perizinan Berusaha memiliki pengaruh secara langsung terhadap kinerja UMK, maka Kompetensi SDM mampu memediasi hubungan E-Commerce dan Perizinan Berusaha terhadap kinerja UMK.
PELUANG DAN TANTANGAN UMKM DI MASA PANDEMI COVID-19 Nurhidayah, Fitriyah; Mutira, Putri; Yanti, Yanti; Purnamasari, Ratih; Meutia, Meutia; Uzliawati, Lia; Ismail, Tubagus; Ramdhani, Dadan; Abu Hanifah, Imam; Bastian, Elvin; Yazid, Helmi; Sholikhan Yulianto, Agus
Martabe : Jurnal Pengabdian Kepada Masyarakat Vol 5, No 2 (2022): Martabe : Jurnal Pengabdian Kepada Masyarakat
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jpm.v5i2.695-698

Abstract

Pandemi Covid-19 telah berlangsung lebih dari setahun dan masih belum menunjukkan tanda-tanda akan segera berakhir. Dampaknya sangat luas dan mempengaruhi berbagai sektor, termasuk UKM. Para pelaku usaha tersebut secara langsung mengalami penurunan omzet bahkan menutup usahanya. Sebagai upaya untuk mengurangi atau mengatasi dampak pandemi di sektor UKM, kampus bisa menjadi motor penggerak. Universitas Sultan Ageng Tirtayasa melalui kegiatan Pengabdian kepada Masyarakat tidak ketinggalan juga berkontribusi, namun dengan mempertimbangkan situasi pandemi dan pembatasan kegiatan masyarakat secara langsung dengan jangkauan yang luas dan untuk memutus penyebaran Covid-19 maka digunakan strategi webinar online, yaitu peluang dan tantangan yang dihadapi oleh UKM di Indonesia. di tengah pandemi yang memberikan solusi terbaik.
Pengaruh Manajemen Berbasis Nilai terhadap Keputusan Divestasi dengan Kepentingan Pemegang Saham dan Kepentingan Manajemen sebagai Variabel Moderasi: Studi Empiris pada Perusahaan Manufaktur Sektor Barang Konsumsi di Bursa Efek Indonesia Periode 2018 - 2022 Salma, Devhaura; Bastian, Elvin; Sabaruddinsah, Sabaruddinsah
Jurnal Mahasiswa Manajemen dan Akuntansi Vol. 4 No. 2 (2025): Oktober : JUMMA'45: Jurnal Mahasiswa Manajemen dan Akuntansi
Publisher : Fakultas Ekonomi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/jumma45.v4i2.5345

Abstract

The research explores the effect of value-based management on divestment decisions with the interests of shareholders and management interests as moderating variables. The population under study includes consumer goods manufacturing firms listed on the Indonesia Stock Exchange over the period 2018 to 2022. This research utilizes purposive sampling for data collection, obtaining 36 companies with 96 data pointsThe research utilizes a quantitative approach, relying on secondary data from annual reports and financial statements of consumer goods manufacturing companiesobtained from the Indonesia Stock Exchange for the period of 2018-2022. This study uses the moderated regression analysis (MRA) technique with IBM SPSS 25 application. The results show that value-based management has a positive influence on divestment decisions, indicating that value-based management can enhance divestment decisions.The interests of shareholders cannot moderate value-based management in relation to divestment decisions. The interests of management, which are reinforce divestment decision-making, can thus moderate value-based management in relation to divestment decisions.
Co-Authors Agus Mulyono Al Biruni, Raga Taqwa Aris Munandar, Teguh Bintan, Ariel Fahryandi Dadan Darmawan, Dadan Defa, Sherly Sabrina Putri Dunya, Muhamad Abi Ewing Yuvisa Ibrani Fakhrudin, Muhammad Fitriyah Nurhidayah Fitriyani, Fara Hadiatul, Umi Hamdiah Hamdiah Helmi Yazid Hestini, Hestini Imam Abu Hanifah Lia Uzliawati Maharani, Sifa Mazda Eko Sri Tjahjono, Mazda Eko Sri Meliani, Kharisma Ayu Meutia, Meutia Muhammad Abduh Munawar Muchlish Nahdah, Alya Nisauzakiyah, Dina Nur Bhakti Pertiwi, Widya Nurhayati Soleha, Nurhayati Pratama, Ahmad Zakia Garda Putri Mutira Putri, Annadia Ramdhani, Dadan Ratih Purnamasari, Ratih Sabaruddinsah Sabaruddinsah, Sabaruddinsah Salma, Devhaura Saputra, Firman Sholikhan Yulianto, Agus Taqi, Muhamad Tubagus Ismail Yanti Yanti