Articles
<![CDATA[The Effect Of Good Corporate Governance And Political Connection On Value Firm ]]>
<![CDATA[Agus Bandiyono]]>
<![CDATA[ Jurnal Akuntansi Vol. 23 No. 3 (2019): September 2019 ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Tarumanagara ]]>
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DOI: 10.24912/ja.v23i3.599
<![CDATA[This study aims to determine the effect of applying good corporate governance and political connections to firm value. The data of this study are secondary data of manufacturing companies listed on the Indonesia Stock Exchange in 2014-2016. Data were analyzed using panel data estimation. The results of this study indicate that partial corporate governance has a positive and significant effect on firm value, political connection variables have a positive and significant effect on firm value and together corporate governance and political connections have a positive and significant effect on firm value.]]>
<![CDATA[Budget Participation And Internal Control For Better Quality Financial Statements ]]>
<![CDATA[Agus Bandiyono]]>
<![CDATA[ Jurnal Akuntansi Vol. 24 No. 2 (2020): December 2020 ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Tarumanagara ]]>
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DOI: 10.24912/ja.v24i2.699
<![CDATA[This study aims to determine the effect of budgetary participation on the quality of the internal control system's financial statements as a moderating variable. This research is a quantitative research with the respondents are the principal, the vice-principal, the teacher, and the school committee of SMA and SMK throughout Tangerang City. SEM PLS was used to analyze this research data. The data used in this study came from a questionnaire collected using the survey method. The results of this study are that budget participation has a positive and significant effect on the quality of financial reports, while the internal control system as a moderating variable has a strong enough influence on the variable of budget participation in improving the quality of financial reports.]]>
<![CDATA[Good Government Governance In The Internal Control System And Audit Opinion ]]>
<![CDATA[Agus Bandiyono]]>
<![CDATA[ Jurnal Akuntansi Vol. 25 No. 1 (2021): June 2021 ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Tarumanagara ]]>
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DOI: 10.24912/ja.v25i1.728
<![CDATA[This study wants to describe the impact of the implementation of the internal control system in the Governance of local governance to the audit opinion CPCs local governments achieved with the application of the principles of good government governance as a moderator variable. This study is a descriptive quantitative study that seeks to describe an application of an internal control system to BPK's audit opinion by applying the principles of good government governance as a moderating variable. Respondents in this study were OPD-OPDs in the Banten Province government, Pandeglang Regency Government, and Serang City Government. The data used in the analysis of this research is data that comes from a questionnaire which is then filled in by the respondent. SEM PLS is used as a tool to analyze the data in this study. The results of this study indicate that the implementation of a good internal control system can have a positive and significant impact on the audit opinion of BPK RI. The moderator variable in the application of the principles of good governance is also able to act as a moderating variable, namely being able to increase a positive and significant impact on the Audit Opinion Raihan BPK.]]>
<![CDATA[The Effect of Work Experience And OHS On Tax Office Staff's Performance ]]>
<![CDATA[Agus Bandiyono]]>;
<![CDATA[Renzo Ilham Ryandhi]]>;
<![CDATA[Yuni Betti Mariani]]>
<![CDATA[ Jurnal Manajemen Vol. 25 No. 2 (2021): June 2021 ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Tarumanagara ]]>
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DOI: 10.24912/jm.v25i2.739
<![CDATA[This research aims to see the effect of work experience and occupational health and safety (OHS) on the staff's performance at the Tax Service Office (KPP). In this study, the research took place at KPP Madya Palembang and KPP Minyak dan Gas Bumi. The research method used is quantitative research. The population in this study were all staff at KPP Madya Palembang and KPP Minyak dan Gas Bumi totaling 70 people. Sampling using Slovin with a standard error of 10%. The data collection techniques used were interview and questionnaire techniques. The data were processed using multiple linear regression analysis models with the help of the SPSS program. From the research results, it is known that work experience and occupational safety and health have a positive and significant effect on the staff's performance of the tax service office.]]>
<![CDATA[Peran Insentif Pajak di Masa Pandemi bagi UMKM “Dayana Gallery” ]]>
<![CDATA[Agus Bandiyono]]>
<![CDATA[ KUAT : Keuangan Umum dan Akuntansi Terapan Vol 3 No 2 (2021): Edisi November ]]>
Publisher : <![CDATA[Polytechnic of State Finance STAN ]]>
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DOI: 10.31092/kuat.v3i2.1416
<![CDATA[Kegiatan Pengabdian Masyarakat dengan tema Insentif Pajak di Masa Pandemi Covid-19 yang selanjutnya diberi judul Insentif Pajak Bangkitkan UMKM di masa Pandemi didasari akan kondisi terkini dari UMKM yang terdampak covid-19 dan juga bahasan dalam topik ini yang nantinya akan disalurkan dalam bentuk keluaran yang akan diberikan kepada penerima manfaat yakni UMKM diharapkan dapat memberikan wawasan dan pengetahuan lebih sekaligus membantu para UMKM untuk memahami lebih dalam serta jelas akan insentif pajak di masa pandemi Covid-19 untuk kembali membangkitkan usaha UMKM. Hal ini juga didasari akan pertimbangan bahwa masih terdapat UMKM yang belum memahami dengan baik bahkan tidak mengetahui hadirnya insentif pajak di masa pandemi covid-19. Pemilihan keluaran dalam bentuk video adalah dimaksudkan agar informasi yang diberikan lebih kreatif, menarik, namun juga jelas serta sarat akan penjelasan sehingga video menjadi media informatif yang juga di lain sisi sangat mudah untuk penerima manfaat.]]>
<![CDATA[Pelaksanaan Kewajiban Perpajakan Bendahara Desa ]]>
<![CDATA[Agus Bandiyono]]>;
<![CDATA[Antonius Ragil Kuncoro]]>
<![CDATA[ KUAT : Keuangan Umum dan Akuntansi Terapan Vol 3 No 2 (2021): Edisi November ]]>
Publisher : <![CDATA[Polytechnic of State Finance STAN ]]>
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DOI: 10.31092/kuat.v3i2.1418
<![CDATA[Kurangnya pemahaman bendahara desa terkait kewajiban perpajakan atas penggunaan dana desa menjadi alasan kuat bagi tim pengabdian masyarakat dari PKN STAN untuk melakukan pendampingan atas pelaksanaan kewajiban perpajakan bendahara desa, khususnya di Desa Pangkat, Kecamatan Jayanti, Kabupaten Tangerang. Dengan adanya pendampingan ini, diharapkan bendahara desa dapat menjalankan kewajiban perpajakannya dengan baik sehingga akan mendukung upaya pencapaian target penerimaan negara dari sektor perpajakan. Berdasarkan hasil pengabdian kepada masyarakat di Desa Pangkat, Kecamatan Jayanti, Kabupaten Tangerang dapat disampaikan bahwa: Secara umum bendahara desa telah melakukan kewajiban perpajakan terkait pemotongan/pemungutan dan penyetoran; Penghitungan pajak yang dipotong/dipungut dilakukan menggunakan bantuan aplikasi SISKEUDES; Bendahara Desa belum pernah membuat bukti potong/pungut maupun menyampaikan pelaporan berupa SPT Masa ke KPP Pratama Tiga Raksa.]]>
<![CDATA[Transformative Leadership, Locus Of Control On Fraud Detection And Environmental Performance ]]>
<![CDATA[Agus Bandiyono]]>
<![CDATA[ Jurnal Akuntansi Vol. 26 No. 3 (2022): September 2022 ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Tarumanagara ]]>
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DOI: 10.24912/ja.v26i3.1063
<![CDATA[This study aims to determine the effect of transformative leadership, and locus of control on fraud detection with environmental performance as a moderating variable. This research was conducted by the government agency XYZ with a sample of 40 respondents. The data comes from a questionnaire that is filled in by the respondent. The results of this study are transformational leadership has a positive effect on fraud detection, locus of control has a positive effect on fraud detection, the environmental performance has a positive effect on fraud detection, and environmental performance can strengthen the influence of transformational leadership on fraud detection, and environmental performance can strengthen the influence of locus of control on fraud detection.]]>
<![CDATA[Fraud Detection: Religion In The Workplace Big Data Analytics ]]>
<![CDATA[Agus Bandiyono]]>
<![CDATA[ Jurnal Akuntansi Vol. 27 No. 2 (2023): May 2023 ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Tarumanagara ]]>
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DOI: 10.24912/ja.v27i2.1515
<![CDATA[Researchers believe everyone wants to carry out religious teachings that are adhered to in the workplace, one of which is to act honestly. From an organizational point of view, big data analytics is used to suppress fraud which still occurs frequently, so this study aims to determine the effect of religion in the workplace and big data analytics on fraud detection. The research was conducted at Shariah People’s Credit Bank located in Banten Province, with a sample of 40 respondents. The data source was a questionnaire filled out by respondents. This study showed that religion in the workplace has a positive effect on fraud detection, and big data analytics has a positive effect on fraud detection. Further research is needed to test the variables of religion in the workplace and big data analytics.]]>
<![CDATA[Audit Experience, Work Expense, and Professional Skepticism on Auditor's Ability in Detecting Lack ]]>
<![CDATA[Agus Bandiyono]]>
<![CDATA[ Atestasi : Jurnal Ilmiah Akuntansi Vol. 4 No. 2 (2021): September ]]>
Publisher : <![CDATA[Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia ]]>
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DOI: 10.57178/atestasi.v4i2.273
<![CDATA[Various causes of fraud in Indonesia, especially in the government sector, have decreased public trust in the government. This study aims to test empirically the effect of professional skepticism, workload, and audit experience on the ability of internal auditors to detect fraud. The object of this research is the role of auditors at the Inspectorate General of the Ministry of Finance concerning implementing their duties in detecting fraud. The selection of this object was based on the consideration that the auditors there had knowledge and experience regarding internal audits and were interested in disclosing and detecting fraud cases in the Ministry of Finance. In this study, researchers distributed 100 questionnaires from a total population of 285 auditors at the Inspectorate General of the Ministry of Finance. The analysis concluded that the audit experience has a positive but insignificant effect on the ability of internal auditors to detect fraud. The workload has a positive but not significant effect on the ability of internal auditors to detect fraud. Besides, there is a positive and very significant effect of professional skepticism on the ability of internal auditors to detect fraud.]]>
