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Pengaruh Facilitation Condition terhadap Niat Menggunakan Sistem Informasi Manajemen Hasil Pengawasan (SIM HP) dengan Harapan Usaha dan Harapan Kinerja Sebagai Variabel Intervening (Studi Kasus Pada Inspektorat Provinsi Banten) Roza Mulyadi; Lili Sugeng Wiyantoro
JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Vol. 5 No. 2 (2018): Jurnal Akuntasi
Publisher : Universitas Serang Raya

This study examines the effect of facilitating conditions and examine how themediating role of business expectations and the expectations of the performance of theintention to use Management Information System Monitoring Results (MIS MR). Thisresearch was conducted at the Institute Inspectorate Banten Province as the research object.In this study a total of 37 questionnaires distributed questionnaires. Of these questionnaireswere not returned the questionnaire amounted to 2, or 5.4%, and totaled 35 questionnaireswere returned questionnaires or 94.6% of respondents who restore, and questionnaires thatcan be processed amount to 35 or 94.6%. Researchers used the test SEM (StructuralEquation Modelling) by using test equipment SmartPLS.This study uses survey research with primary data collection using the questionnaire.The results showed (1) Facilitation Condition positive effect on business expectations (2)Facilitation Condition positive effect on performance expectations (3) Facilitation Conditionpositive effect on Facilitation Condition positive effect on (4) Hope effort has positiveinfluence on the intention to use Management Information System Results Supervision (MISMR) (5) Hope's performance a positive influence on the intention to use ManagementInformation System Monitoring Results (MIS MR) (6) Hope successful attempt to mediateFacilitation Condition intention of using Management Information System MonitoringResults (MIS MR) (7) Hope the performance condition is successfully mediate facilitation ofthe intention of using Management Information System Monitoring Results (MIS MR).

EFFECTS OF AUDIT INTERNAL PERFORMANCE MEASURES, PROFESSIONAL EXPERTISE, AND INTERNAL AUDITOR WORK EXPERIENCE ON UNIVERSITY PERFORMANCE Roza Mulyadi; Ahyakudin Ahyakudin; Mukhtar Mukhtar
JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Vol. 6 No. 2 (2019)
Publisher : Universitas Serang Raya

The purpose this research is to research influenc of internal audit performance measures, professional expertise and auditor work experience towards state universities in Banten. The population in this study were auditors of the Internal Audit Unit (SPI) at State Universities in Indonesia. The research sample is the SPI auditor and the former State University SPI auditor in Banten. Data collection is done by coming directly to the SPI auditor and former auditor of State University SPI in Banten. This research was conducted by survey method through a questionnaire to SPI auditors and former SPI auditor of State University in Banten. Total of State Universities in Serang is 4 universities. From the survey result, the number of SPI auditors at State University in Banten is 117, consisting of 73 former SPI auditors and 44 SPI auditors. So, the number of distributed questionnaires same as proportion of total samples or respondents is 117 questionnaires. Data processing until hypothesis testing in this study uses SPSS. The results of this study are (1) size of internal audit performance has a significant positive effect on university performance, (2) professional expertise has no significant positive effect on university performance and (3) work experience of internal auditors has a significant effect on university performance.

PEMODERASI LOCUS OF CONTROL DAN KOMITMEN PROFESIONAL DALAM MEMPENGARUHI TEKANAN KETAATAN, GENDER DAN TEKANAN KESESUIAN TERHADAP JUDGMENT AUDITOR PADA KANTOR AKUNTAN PUBLIK DI JAKARTA Lili Sugeng Wiyantoro; Roza Mulyadi
Jurnal Riset Akuntansi Terpadu Vol 10, No 1 (2017)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Abstract The aim of the research is to know the auditors judgment that is motivated the need empirical evidence to test the reliability of the framework in the context of the intended audit given the proposed theoretical relationships, and policymakers interests, in implementing changes based on the implications of the framework. For example, my framework that describes the pressure obedience, gender, and pressure suitability as construction formative underlying ethic to achieve auditor judgment through locus of control and professional commitment as a moderating variable. The study population was all public accounting firm into a bank auditor in Indonesia, which has a number of 327 auditors. Data was collected from public accounting firm in Jakarta with random sampling. This hypothesis was analyzed using Analysis of Variance with SPSS. The result of this research indicates that differences in auditor judgment can be seen from all sides like obedience pressure, gender, conformity pressures and locus of control and professional commitment as a moderating. Hypothesis 1 results showes that there are differences in pressure adherence to professional standards and code of ethics in the auditor's judgment, hypothesis 2 also shows that there are gender differences in men and women in the auditor's judgment, but the hypothesis 3 showes no difference conformity pressures on individuals and groups in auditor's judgment, as well as hypothesis 4 shows there is no pressure differential adherence to professional standards and code of ethics are moderated locus of control in the manufacture of auditor judgment, and hypothesis 5 showes no difference conformity pressures on individuals and groups in the auditor's judgment dimensional views of APC, CPC , NPC.AbstrakTujuan dari penelitian ini adalah untuk mengetahui penilaian auditor yang dimotivasi kebutuhan bukti empiris untuk menguji keandalan kerangka kerja dalam konteks audit yang dimaksudkan memberikan hubungan teoritis yang diusulkan, dan kepentingan pembuat kebijakan, dalam melaksanakan perubahan berdasarkan implikasi dari kerangka kerja. Sebagai contoh, kerangka kerja yang menggambarkan ketaatan tekanan, gender, dan kesesuaian tekanan sebagai konstruksi formatif yang mendasari etika untuk mencapai penilaian auditor melalui lokus kontrol dan komitmen profesional sebagai variabel moderasi. Populasi penelitian adalah semua kantor akuntan publik menjadi auditor bank di Indonesia, yang memiliki sejumlah 327 auditor. Data dikumpulkan dari kantor akuntan publik di Jakarta dengan random sampling. Hipotesis ini dianalisis menggunakan Analisis Varians dengan SPSS. Hasil penelitian ini menunjukkan bahwa perbedaan penilaian auditor dapat dilihat dari semua sisi seperti tekanan kepatuhan, gender, tekanan ketaatan dan locus of control serta komitmen profesional sebagai moderator. Hasil hipotesis 1 menunjukkan bahwa ada perbedaan kepatuhan tekanan terhadap standar profesional dan kode etik dalam penilaian auditor, hipotesis 2 juga menunjukkan bahwa ada perbedaan gender pada pria dan wanita dalam penilaian auditor, tetapi hipotesis 3 menunjukkan tidak ada perbedaan tekanan konformitas pada individu dan kelompok dalam penilaian auditor, serta hipotesis 4 menunjukkan tidak ada perbedaan kepatuhan tekanan terhadap standar profesional dan kode etik yang dimoderasi locus of control dalam pembuatan penilaian auditor, dan hipotesis 5 menunjukkan tidak ada perbedaan tekanan ketaatan pada individu dan kelompok dalam pandangan dimensi penilaian auditor APC, BPK, NPC.

Pengaruh Audit Forensik, Audit Investigasi, Profesionalisme terhadap Pencegahan Kecurangan (Studi Empiris pada BPKP Provinsi Banten) Roza Mulyadi; Muhammad Nawawi
Jurnal Riset Akuntansi Terpadu Vol 13, No 2 (2020)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jrat.v13i2.9048

The purpose of this study is to analyze the Forensic Audit Simulation, Investigative Audit, Professionalism, Fraud Prevention. This research was conducted on all auditors conducted on all internal and external auditors of BPKP Banten Province, where the number of internal auditors was 50 people and external auditors were 25 people. The sampling technique in this study used purposive sampling. The type of data used in research is quantitative data. The data source used in this study is primary data. Primary data obtained by distributing questionnaires to respondents. The results of this study indicate that the variable Forensic Audit, Investigative Audit procedures and Professionalism have proven effects on Fraud Prevention.

PENGARUH UKURAN PERUSAHAAN, LABA PERUSAHAAN, SOLVABILITAS, DAN UKURAN KANTOR AKUNTAN PUBLIK TERHADAP AUDIT REPORT LAG (Studi Empiris Pada Perusahaan Manufaktur Sub Sektor Makanan dan Minuman yang Terdaftar di BEI Tahun 2015-2017) Nada Lisdara; Roni Budianto; Roza Mulyadi
Jurnal Riset Akuntansi Terpadu Vol 12, No 2 (2019)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jrat.v12i2.5423

This study aims to prove the factors that affect audit report lag. Factors tested in this study is a company size, company profit, solvency, and cpa firm size on audit report lag. This study uses secondary data with a total sample of 46 food and beverages companies listed in Indoesia Stock Exchange in the year 2015 to 2017 by using saturation sampling method. The statistical method used in this study were multiple linear regression at a significance level of 5% with test equipment program computer SPSS version 23. These results indicate that the company size, company profit, and cpa firm size negative effect on audit report lag and solvency has no significant effect on audit report lag.

PENGARUH KONFLIK AGENCY : KOMPOSISI KEPEMILIKAN, KOMPENSASI MANAJEMEN DAN LEVERAGE TERHADAP PERMINTAAN JASA NONASSURANCE Roza Mulyadi
Tirtayasa Ekonomika Vol 12, No 2 (2017)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

This study aims to determine the relationship between agency conflicts affect the demand for nonassurance services use. This study uses a proxy the composition of ownership, management compensation and leverage for the agency conflicts. The data from this study using annual reports companies listed in Indonesia Stock Exchange (IDX). Collecting data using purposive sampling using the criteria for sampling so that 34 samples were found to be researched. This data using the software Statistical Product and Service Solutions (SPSS) version 20.0. The results of this study are as follows: First the composition of ownership is not related to the demand nonassurance services. Second compensation management relate to the demand nonassurance services. Third leverage is not related with the demand nonassurance services in Indonesia

PENGARUH KONFLIK AGENCY : KOMPOSISI KEPEMILIKAN, KOMPENSASI MANAJEMEN DAN LEVERAGE TERHADAP PERMINTAAN JASA NONASSURANCE Roza Mulyadi
Tirtayasa Ekonomika Vol 14, No 1 (2019)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jte.v14i1.4996

This study aims to determine the relationship between agency conflicts affect the demand for nonassurance services use. This study uses a proxy the composition of ownership, management compensation and leverage for the agency conflicts. The data from this study using annual reports companies listed in Indonesia Stock Exchange (IDX). Collecting data using purposive sampling using the criteria for sampling so that 34 samples were found to be researched. This data using the software Statistical Product and Service Solutions (SPSS) version 20.0. The results of this study are as follows: First the composition of ownership is not related to the demand nonassurance services. Second compensation management relate to the demand nonassurance services. Third leverage is not related with the demand nonassurance services in Indonesia

KONSEP KHALIFATULLAHU FIL ARDL: DEKONSTRUKSI CORPORATE SOCIAL RESPONSIBILITY Wulan Retnowati; Roza Mulyadi
INVENTORY: JURNAL AKUNTANSI Vol 2, No 1 (2018)
Publisher : Universitas PGRI Madiun

The purpose of this research is to deconstruct the concept of corporate social responsibility that has failed in practice. Because there are still many tendency of company practices that only have the character of ceremonial course and aim to abort the obligation and the emergence of environmental destruction practices by companies that have implemented corporate social responsibility. This research used the concept khalifatullahufilardl, in Islam it is meansthathe human function on earth as the ruler of the universe. By deconstructing the concept of corporate social responsibility that only refers to the singgle bottom line that focus on God SWT as stakeholders, the concept khalifatullahufilardl can be applied in changing the paradigm of corporate social responsibility so that ultimately the practice of corporate social responsibility will be more aware on sustainable development and ultimately can increase corporate profits that will have an impact on increasing mutual prosperity (between companies and surrounding communities.corporate social responsibility, khalifatullahufilardl, ruler of the universe

PELATIHAN DASAR AKUNTANSI UNTUK KOPERASI DI DESA CIHERANG KECAMATAN PICUNG KABUPATEN PANDEGLANG Roza Mulyadi; Dwi Fitrianingsih; Mazda Eko Sri T; Yeni Januarsi
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 4 No. 1 (2023): Volume 4 Nomor 1 Tahun 2023
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v4i2.12187

Kegiatan Pelatihan Dasar Akuntansi untuk koperasi di Desa Ciherang Kecamatan Picung Kabupaten Pandeglang merupakan salah satu kegiatan pengabdian masyarakat tim dosen Fakultas Ekonomi dan Bisnis Universitas Sultan Ageng Tirtayasa dan Universitas Banten sebagai bentuk pengabdian masyarakat kolaborasi. Kegiatan ini dipilih setelah mempelajari profil desa dan pemetaan potensi masyarakat lingkungan. Di desa ciherang, kecamatan picung kabupaten pandeglang belum terdapat koperasi, baik Koperasi unit desa maupun jenis koperasi lainnya. Banyak kendala yang mendasari belum terbentuknya koperasi sampai saat ini, diantaranya adalah kurang nya atau minimnya pengetahuan tentang pengelolaan koperasi terutama dari pemerintah desa hingga minimnya sosialisasi dari dinas terkait mengenai koperasi. Dengan kegiatan ini diharapkan bisa memberikan kontribusi pemahaman literasi, khususnya mengenai koperasi guna mendukung pembangunan berkelanjutan di desa ciherang kecamatan picung kabupaten pandeglang, mulai dari pemahaman tentang apa itu koperasi sampai dengan pelatihan dasar akuntansi untuk koperasi untuk memaksimalkan berjalannya koperasi. Kegiatan pelatihan diikuti secara antusias. Antusias ditunjukkan dengan di rencanakan nya pembentukan koperasi yang di inisiasi oleh pemerintah desa dan pihak-pihak terkait.

PENDAMPINGAN PENDIRIAN BADAN USAHA MILIK DESA (BUMDES) DALAM RANGKA PENINGKATAN KESEJAHTERAAN MASYARAKAT DESA KUBANG PUJI KECAMATAN PONTANG Roza Mulyadi; Yeni Januarsi; Ina Indriana; Enok Nurhayati
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 4 No. 1 (2023): Volume 4 Nomor 1 Tahun 2023
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v4i1.12323

Kegiatan PKM sosialisasi dan edukasi tentang BUMDes dan pembentukan BUMDes di Desa Kubang Puji Kecamatan Pontang adalah pengabdian masyarakat yang dilakukan oleh Tim Pengabdian dosen dari Fakultas Ekonomi dan Bisnis Universitas Sultan Ageng Tirtayasa berkolaborasi dengan mahasiswa KKM kelompok desa Kubang Puji dan didukung oleh masyarakat dan pihak desa. Pendampingan dan focus group discussion dalam rangka pembentukan BUMDes melalui musyawarah desa dengan tahapan sosialisasi tentang edukasi tentang BUMDes, pendampingan pemetaan potensi desa, pendampingan tentang penyusunan AD/ART, Raperdes dan pendampingan pengurusan izin BUMDes. Luaran pada progam ini adalah terciptanya nama BUMDes yang sudah mendapatkan izin dari instansi terkait.

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