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All Journal Profita : Komunikasi Ilmiah dan Perpajakan International Journal of Social Science and Business JRA: Jurnal Riset Akuntansi Dinasti International Journal of Management Science Dinasti International Journal of Education Management and Social Science Dinasti International Journal of Digital Business Management JURNAL AKUNTANSI Cakrawala Repositori Imwi Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) International Journal of Business, Technology, and Organizational Behavior (IJBTOB) Devotion: Journal of Research and Community Service Jurnal Ekonomi KIAT Indonesian Journal of Multidisciplinary Science International Journal of Applied Business and International Management Journal of Social Science International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC)
Hadri Mulya
Universitas Mercu Buana
Humanities Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Physics Public Health Social Sciences Other

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BAGAIMANA HARMONISASI DAMPAK PENILAIAN KINERJA DAN PENGEMBANGAN KARIR KEWARGANEGARAAN TERHADAP MOTIVASI KERJA KEWARGANEGARAAN: SURVEY DI TENTARA NASIONAL INDONESIA DALAM MISI PERDAMAIAN PBB Murwanto, Triadi; Masyhudzulhak, Masyhudzulhak; Mulya, Hadri
Jurnal Riset Akuntansi Vol 11 No 2 (2019): Jurnal Riset Akuntansi
Publisher : Program Studi Akuntansi | Fakultas Ekonomi dan Bisnis | Universitas Komputer Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (236.254 KB) | DOI: 10.34010/jra.v11i2.2674

Abstract

Sumber Daya Manusia merupakan individu produktif yang bekerja sebagai penggerak suatu organisasi, baik itu di dalam institusi maupun perusahaan yang memiliki fungsi sebagai aset Negara sehingga harus dilatih dan dikembangkan kemampuannya. Sumber daya manusia makro merupakan suatu hal yang sangat penting dan harus dimiliki dalam upaya mencapai tujuan organisasi atau perusahaan. Sumber daya manusia merupakan elemen utama organisasi dibandingkan dengan elemen sumber daya yang lain seperti modal, teknologi, karena manusia itu sendiri yang mengendalikan faktor yang lain. Keterlibatan personel TNI dalam Misi Perdamaian PBB relatif terus bertambah dari tahun ke tahun. Namun pertambahan jumlah personel TNI yang terlibat dalam Misi Perdamaian PBB belum diimbangi dengan pertambahan jumlah Perwira menengah/tinggi TNI yang mampu menduduki jabatan strategis di Misi Perdamaian PBB. Tujuan dari penulisan ini, untuk menyampaikan suatu pandangan mengenai faktor-faktor yang mempengaruhi keberhasilan pengembangan karir Perwira TNI dalam Misi Perdamaian PBB. Peneltian ini menggunakan metode kualitatif melalui studi pustaka dan wawancara. Temuan menunjukkan adanya faktor-faktor lain di pengembangan karir yang mempengaruhi keberhasilan Perwira menengah/tinggi TNI dalam bersaing menduduki jabatan strategis di Misi Perdamaian PBB. Metode yang digunakan adalah metode deskriptif dan verifikasi, dengan menggunkan alat analisis Regresi. Hasil penelitian menunjukkan bahwa penilaian kinerja, pengembangan karir berpengaruh terhadap motivasi kerja. Katakunci : Penilaian Kinerja, Pengembangan Karir, Motivasi Kerja Kewarganegaraan. Sumber Daya Manusia merupakan individu produktif yang bekerja sebagai penggerak suatu organisasi, baik itu di dalam institusi maupun perusahaan yang memiliki fungsi sebagai aset Negara sehingga harus dilatih dan dikembangkan kemampuannya. Sumber daya manusia makro merupakan suatu hal yang sangat penting dan harus dimiliki dalam upaya mencapai tujuan organisasi atau perusahaan. Sumber daya manusia merupakan elemen utama organisasi dibandingkan dengan elemen sumber daya yang lain seperti modal, teknologi, karena manusia itu sendiri yang mengendalikan faktor yang lain. Keterlibatan personel TNI dalam Misi Perdamaian PBB relatif terus bertambah dari tahun ke tahun. Namun pertambahan jumlah personel TNI yang terlibat dalam Misi Perdamaian PBB belum diimbangi dengan pertambahan jumlah Perwira menengah/tinggi TNI yang mampu menduduki jabatan strategis di Misi Perdamaian PBB. Tujuan dari penulisan ini, untuk menyampaikan suatu pandangan mengenai faktor-faktor yang mempengaruhi keberhasilan pengembangan karir Perwira TNI dalam Misi Perdamaian PBB. Peneltian ini menggunakan metode kualitatif melalui studi pustaka dan wawancara. Temuan menunjukkan adanya faktor-faktor lain di pengembangan karir yang mempengaruhi keberhasilan Perwira menengah/tinggi TNI dalam bersaing menduduki jabatan strategis di Misi Perdamaian PBB. Metode yang digunakan adalah metode deskriptif dan verifikasi, dengan menggunkan alat analisis Regresi. Hasil penelitian menunjukkan bahwa penilaian kinerja, pengembangan karir berpengaruh terhadap motivasi kerja. Katakunci : Penilaian Kinerja, Pengembangan Karir, Motivasi Kerja Kewarganegaraan.
Determining The Independence and Professional Skills on Audit Quality at the The General Election Supervisory Agency (BAWASLU) of Indonesia Lubis, Asmin Safari; Mulya, Hadri
International Journal of Social Science and Business Vol 5, No 3 (2021): August
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v5i3.37979

Abstract

 This study aims to determine the effect of Auditor Competence, Auditor Independence and Professional Skills on Audit Quality at the General Election Supervisory Agency of the Republic of Indonesia (Bawaslu RI) and Provinces throughout Indonesia. The research model describes a conceptual framework as a guide as well as a flow of thought in developing hypotheses. The model in this study describes the influence of personal auditor factors consisting of competence, independence, professional skills on audit quality. The data collection technique in this study used multiple regression analysis using the Eviews program. Data analysis techniques include descriptive statistical tests, research instrument tests, classical assumption tests, model determination tests, and hypothesis testing. The results of the study indicate that competence has a positive effect on audit quality at the RI Bawaslu. These results can be used as consideration by the RI Bawaslu to be able to further improve the quality of audits on auditors, because the higher the competence of the auditors, the higher the audit quality. Independence does not have a positive effect on audit quality at the RI Bawaslu. Professional skills have a positive effect on audit quality at the RI Bawaslu. Professional skills are important things that must be applied by every public accountant in carrying out their professional work in order to achieve adequate audit quality.
ANALISIS HUBUNGAN PENYELENGGARAAN AKUNTANSI SEDERHANA TERHADAP MOTIVASI BERUSAHA PADA PENGUSAHA KECIL DILINGKUNGAN KAMPUS UNIVERSITAS MERCU BUANA JAKARTA Hadri Mulya
Jurnal Akuntansi Vol 5 No 1 (2016): Edisi Februari
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Institut Bisnis dan Informatika Kwik Kian Gie

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

Abstract

Penelitian ini dilatarbelakangi oleh keingintahuan penulis apakah akuntansi juga memiliki peran dalam memotivasi pelaku usaha kecil dalam menjalankan usahanya. Secara konseptual, jika akuntansi merupakan alat dalam menjalankan usahanya, maka seharusnya alat tersebut dapat memotivasi pelaku usaha kecil dalam menjalankan usahanya. Penelitian ini dilakukan dengan mengambil sampel di wilayah kelurahan Meruya Selatan, khususnya di wilayah sekitar kampus Universitas Mercu Buana. Dengan melakukan uji korelasi sederhana Product Moment Pearson dan uji koefisien korelasi sederhana dengan membandingkan antara T hitung dengan T tabel, serta berdasarkan temuan dalam proses penelitian,  maka diperoleh kesimpulan bahwa terdapat hubungan secara signifikan antara penyelenggaraan akuntansi sederhana dengan motivasi berusaha pada pengusaha kecil. Sebagian besar pelaku usaha yang menjadi subjek penelitian, telah menyelenggarakan pencatatan dalam usahanya, namun sangat bervariasi dari sisi bentuk dan jumlah catatan yang digunakan. Kata Kunci: Penyelenggaraan Akuntansi Sederhana, Pelaku Usaha Kecil
Factors Affecting Personal Tax Compliance With Sanctions as Moderating Variables (Empirical Study at Primary KPP North Bekasi) Sri Mulyati; Hadri Mulya
International Journal of Business, Technology and Organizational Behavior (IJBTOB) Vol. 1 No. 2 (2021): April | International Journal of Business, Technology and Organizational Behavi
Publisher : Garuda Prestasi Nusantara Consulting

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52218/ijbtob.v1i2.8

Abstract

This research was conducted to examine the factors that influence individual taxpayer compliance with sanctions as a moderating variable. This research  was  conducted  at  the  Primary  Tax  Office  in  North  Bekasi.  Data collection techniques were carried out by distributing questionnaires as many as 170 respondents, but 5 respondents did not return the questionnaire and 165 respondents to the data conducted for the study. The  data  in this study  are primary  data  and  the  method used in  this research is quantitative method, using SPSS (Statistical Package for the Social Sciences version 22). The results of this study indicate that knowledge, tax awareness and tax environment have a positive effect on taxpayer compliance while sanctions as a moderating variable, it has no positive effect on taxpayer compliance.
PENGARUH PARTISIPASI ANGGARAN, KEJELASAN SASARAN ANGGARAN, DAN KECUKUPAN ANGGARAN TERHADAP KINERJA MANAJERIAL (STUDY PADA SMKS DI KABUPATEN TANGERANG) Retno Puji Astuti; Hadri Mulya
Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 12, No 2 (2019)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (490.51 KB) | DOI: 10.22441/profita.2019.v12.02.004

Abstract

The purpose of this study is to analyze the influence of participation in budgeting, budget objectives clarity, and budgetary adequacy toward managerial performance. The data used in this study is obtained from ideas or perceptions of teachers, principals and their staffs who filled and submitted the questionnaires to the researcher. The data was collected by a direct survey. The survey was conducted from April 2016 to June 2016. Of 120 questionnaires distributed to Private Vocational High School in Tangerang district, 100 (83.3%) questionnaires were responded and followed with analysis using SEM multivariate technique and PLS 3.0 software. The study found that participation in budgeting has a positive significant effect on managerial performance while the analysis of the budget objectives clarity shows that it does not influence any managerial performance. Similarly, budgetary adequacy brings positive influence yet insignificant toward managerial performance. Therefore, the school institution should promote budget participation in order to improve the managerial performance.
Determining the Independence and Professional Skills on Audit Quality at the General Election Supervisory Agency (Bawaslu) of Indonesia Asmin Safari Lubis; Hadri Mulya
International Journal of Social Science and Business Vol. 5 No. 3 (2021): August
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v5i3.37979

Abstract

A common way to obtain reliable information is to require an independent audit to be conducted so that the information used in decision making is complete, accurate, and unbiased. This study aims to determine the effect of Auditor Competence, Auditor Independence and Professional Skills on Audit Quality at the General Election Supervisory Agency of the Republic of Indonesia (Bawaslu RI) and Provinces throughout Indonesia. The research model describes a conceptual framework as a guide as well as a flow of thought in developing hypotheses. The model in this study describes the influence of personal auditor factors consisting of competence, independence, professional skills on audit quality. The data collection technique in this study used multiple regression analysis using the EViews program. Data analysis techniques include descriptive statistical tests, research instrument tests, classical assumption tests, model determination tests, and hypothesis testing. The results of the study indicate that competence has a positive effect on audit quality at the RI Bawaslu. These results can be used as consideration by the RI Bawaslu to be able to further improve the quality of audits on auditors, because the higher the competence of the auditors, the higher the audit quality. Independence does not have a positive effect on audit quality at the RI Bawaslu. Professional skills have a positive effect on audit quality at the RI Bawaslu. Professional skills are important things that must be applied by every public accountant in carrying out their professional work in order to achieve adequate audit quality.
Peran Penerapan Pengendalian Internal dalam Pencegahan Kecurangan terhadap Pengelolaan Perbekalan Farmasi di Rumah Sakit Kanker “Dharmais” Sitawati Sitawati; Hadri Mulya
Jurnal Ekonomi KIAT Vol. 29 No. 2 (2018): Desember 2018
Publisher : UIR Press

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

Abstract

This study aims to determine the role of the implementation of internal control in the prevention of fraud against the management of pharmaceuticals in “Cancer hospital Dharmais” when compared with the theory and provide recommendations for the appropriate control systems applied to the management of pharmaceuticals in Cancer hospital “Dharmais”. The respondents of this study consisted of 13 civil servants involved in the management of pharmaceuticals in the Cancer hospital “Dharmais”. The method used is descriptive qualitative approach, namely by distributing questionnaires, observations, participate and in-depth interviews regarding the implementation of internal controls in the management of pharmaceuticals in Cancer Hospital “Dharmais”. There are 13 eligible questionnaires. The results of the study regarding the role of the implementation of internal control in the prevention of fraud against pharmaceutical supply management at the Cancer Hospital “Dharmais” adequate although there are still some weaknesses of internal controls which could potentially lead to fraud against the management of pharmaceutical supplies.
Construction of Ethic Code of Public Accountant in Perspective of Value of Bugis Culture Muhammad Aras Prabowo; Hadri Mulya
International Journal of Applied Business and International Management Vol 3, No 2 (2018): December 2018
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (443.799 KB) | DOI: 10.32535/ijabim.v3i2.156

Abstract

This study aims to construct the code of ethics for public accountants in perspective of bugis culture value. The focus of this study to formulate the code of ethics for public accountants on perspective of bugis culture value. The approach used was the interpretive-constructivism paradigm with the method of spradley-style etnography. The data collection follows the creswell and spradley-etnographic interview techniques. The result of this study succeeded formulate the code of ethics for public accountants on perspective of bugis culture: 1). Lempu sustained by ada tongeng, getteng, asitinajang, amaccang, and warani, 2). Pacce generated from sipakatau, sipakalebbi, sipakainge, sipatokkong, and sipakarennu, 3). Reso, and 4). Appesona ri dewata seuwwae as instrument in actualitation the code of ethics, because a code of ethics will no exist if there is no practice on it. The conclusion of this study that the values have been disclosed, crystallized by the researcher as a code of ethics for public accountants on bugis cultural perspective to improve compliance on code of ethics for public accountants.
Pengaruh Penghindaran Pajak Terhadap Penerimaan Negara: Studi Kasus Pada Perusahaan Manufaktur di Indonesia Felgi Kiko Fananta; Hadri Mulya
Cakrawala Repositori IMWI Vol. 6 No. 1 (2023): Cakrawala Repositori IMWI
Publisher : Institut Manajemen Wiyata Indonesia & Asosiasi Peneliti Manajemen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52851/cakrawala.v6i1.228

Abstract

The purpose of this study is to examine the effect of tax avoidance on state revenue with affiliated transactions as a moderating variable. Affiliate transactions are proxied by affiliate sales transactions, affiliate purchases and affiliate loans. This research method is a quantitative approach that is causal associative. The sample of this study is the financial statements of all manufacturing companies listed on the Indonesia Stock Exchange for the period 2017-2021. The data analysis technique is panel data linear regression with the help of Eviews 12 software. The results showed that tax avoidance has a positive and significant effect on state revenue; affiliate sales transactions do not moderate the relationship between tax avoidance and state revenue; affiliate purchase transactions do not moderate the relationship between tax avoidance and state revenue and affiliate loan transactions do not moderate the relationship between tax avoidance and state revenue. The results of this study as an illustration for the state how tax avoidance can affect state revenue so that it can be a reference material in making new rules in the future.
FACTORS AFFECTING AUDIT REPORT LAG ON THE INDONESIA STOCK EXCHANGE (FOR THE PERIODS OF 2019 – 2020) Fahmil Furqon El Ghofiqiy; Hadri Mulya
Indonesian Journal of Multidisciplinary Science Vol. 1 No. 11 (2022): IJOMS: Indonesian Journal of Multidisciplinary Science
Publisher : International Journal Labs

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1227.952 KB) | DOI: 10.55324/ijoms.v1i11.219

Abstract

This study aims to analyze the factors that influence audit report lag on the transportation and logistics sector registered in Indonesia stock exchange in the periods 2019 and 2020. The study sample was determined by purposive sampling method. The data used are secondary data from financial statements published by Indonesia stock exchange. The analytical methods used are descriptive statistical analysis and multiple regression statistical analysis. The results showed that going concern opinion was proved to have a significant effect on audit report lag. The tax incentives, public accounting firm size and company size did not affect significantly on audit report lag. The tax incentives did not affect significantly on audit report lag due to companies submitted their financial statement reports on time in order to get tax incentives. Each company that would conduct an auditing would consider to the size of the public accounting firm that would hold auditing of the company. It is also in line with the auditor who will consider the size of the company to be audited so that the auditor can estimate the timeliness of conducting the auditing.
Co-Authors Arya Adhitya Putra, Fajar Arzia Laksmita Putri Asmin Safari Lubis Corry Kristanti Fahmil Furqon El Ghofiqiy Felgi Kiko Fananta Lubis, Asmin Safari Masyhudzulhak, Masyhudzulhak Muhammad Aras Prabowo Murwanto, Triadi Nidia Putri Amelia Putri Amelia, Nidia Ravi, Muhammad Retno Puji Astuti Sigit Widiatmoko Sitawati Sitawati Sri Mulyati