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All Journal Jurnal Ilmiah Kesatuan (JIK) Jurnal Ilmiah Ranggagading (JIR) JISPO (Jurnal Ilmu Sosial dan Ilmu Politik) Jurnal Riset Akuntansi dan Keuangan EKONOMIS : Journal of Economics and Business Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara Indonesian Journal of Obstetrics and Gynecology (Majalah Obstetri dan Ginekologi Indonesia) SEIKO : Journal of Management & Business Jurnal Akuntansi Jurnal Ilmiah Akuntansi Kesatuan The Indonesian Journal of International Clinical Legal Education Sadharananikarana: Jurnal Ilmiah Komunikasi Hindu Journal of Health Research Science Jurnal Abdimas Dedikasi Kesatuan Cermin Dunia Kedokteran Indonesian Research Journal on Education Journal of Accounting Law Communication and Technology
Bambang Pamungkas
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Religion Arts Humanities Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Energy Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Medicine & Pharmacology Nursing Physics Public Health Social Sciences Other

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Pengaruh Lingkungan Kerja dan Budaya Organisasi, Terhadap Motivasi serta Dampaknya pada Kinerja Guru Madrasah Aliyah Syeikh, Saiyid; MS, M Zahari; Pamungkas, Bambang
Ekonomis: Journal of Economics and Business Vol 8, No 1 (2024): Maret
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v8i1.1600

Abstract

The government is creating a teacher certification program that will evaluate teachers' professionalism and determine how well they are able to perform their jobs in order to boost their desire to produce high-quality work. Researchers examine how organizational culture and environment affect teachers' performance and motivation in Madrasah Aliyah, West Tanjung Jabung Regency, West Part. This endeavor serves as a standard by which teachers are judged. Quantitative research was used to finish this study. The 39 samples that were used were chosen based on this research. Additionally, the description of the work environment, organizational culture, motivation, and performance of instructors at Madrasah Aliyah, East Tanjung Jabung Regency, West Region, is based on quantitative data collection and analysis using SPSS.
Analysis of the RBA implementation and the preparation of an audit program at the Ministry of Villages, Development of Disadvantaged Regions and Transmigration Nugraheni, Nur Meilani Tri; Pamungkas, Bambang
Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara Vol. 7 No. 1 (2021): JTAKEN Vol. 7 No. 1 June 2021
Publisher : Badan Pemeriksa Keuangan Republik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28986/jtaken.v7i1.489

Abstract

Risk-Based Audit (RBA) is an audit method that applies a risk approach in its implementation. By applying the RBA method, it is expected that an audit can be performed effectively and efficiently, thus producing maximum audit results. This study aims to analyze the implementation of RBA upon audits conducted by The Audit Board of Indonesia (BPK). Furthermore, this study analyzes the preparation of an Audit Program in line with the previously determined RBA. The research framework uses Agency Theory which emphasizes the relationship between management and principal. To ensure that management does not perform any manipulation, an independent third party must conduct the audit. This study applied a qualitative research methodology with a case study approach at BPK. The author expects to dig deeper into the application and implementation of RBA within BPK by using the case study approach support by audit documents and interviews with BPK Audit Team. The results showed that the implementation, performance, and monitoring of RBA by the BPK Audit Team were in line with the instructions and guidelines set by BPK.  
Do Independent Commissioners, Board Size, and Audit Committees Matter for ROA? Evidence from IDX Basic & Chemical, 2019–2023 Sutarti, Sutarti; Silvia, Lisa; Pamungkas, Bambang
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 4 (2025): JIAKES Edisi Agustus 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i4.4383

Abstract

This study examines the effects of independent commissioners, board of directors, and audit committee on financial performance, proxied by return on assets (ROA), among manufacturing firms in the basic & chemical subsector listed on the Indonesia Stock Exchange during 2019–2023. Secondary data were collected from published annual and financial reports. Using a quantitative approach, the analysis employs linear regression with classical assumption tests and t and F statistics. The results reveal that board size has a positive and significant effect on ROA, whereas the proportion of independent commissioners and the size of the audit committee show negative but insignificant effects. Jointly, the three governance mechanisms significantly influence financial performance. These findings suggest that board configuration—particularly an adequate board size—plays a more salient role in enhancing accounting performance in the chemical-based industry than the other two mechanisms. The study provides practical implications for firms and regulators to align board composition with operational complexity and contributes updated evidence from Indonesia’s basic & chemical context.   Keywords: corporate governance, independent commissioners, board of directors, audit committee, ROA, basic & chemical manufacturing.
Co-Authors -, Haikal ., Hastoni Aang Munawar Agung Kusumahdinata Al Hakim, Ibnu Tidar Amalia, Nora Amyar, Firdaus Anjani, Nabilia Putri Annisa Ratna Sari Asfiya, Nurul Azizah, Ranti Nur Budiman, Asteria Caterinah David Hasibuan Dhinny Novryanthi Eddy Supriyadi Yusuf el Rahman, Mohammed Erwin Setiawan, Erwin Fachry Abda El Rahman Fatchudin Fatchudin Fitriana, Debby Fitriyana, Devita Nur Gunawan, Lussar Gerrycia Gunawan, Yuliana Wydia Harsoyo, Agus Hashim, Noraini Hastoni Hastoni Irawan Danismaya Iriyadi Iriyadi Jaya, Pande Nyoman H. Kusyandi, Arini Dahlia Latifah, Ina Wardani Laxsmi, Amelia M. Zahari Mahdavikia, M. Mahdi Monang, Gatot Luhut Muanas Muanas Mulia, Isnan Mustikawati, Dinah Sobar Nugraheni, Nur Meilani Tri Nunuk Yuliati Nurwita, Dwi Ria Prasetyo, Anton Tri Pratama, Vireza Purwoatmojo, Sunarko Rajagukguk, Anita Carolina Ray, Morphin Ria Andriani Rini Syarif Rizki, Karina Sanjaya, Mandala Putra Rama Santa, Rahmat Silvia, Lisa Singh Dhilion, Har Rawishwar Sopyan, Andi SRI RAHAYU Sudjali, Iwan Purwanto Suginam Suharmiati Suharmiati Sutarti Sutarti Syeikh, Saiyid Triandi Triandi Vera Afrianti Yeni Yeni Yuri Pratiwi, Yuri Zainudin Hasan