Article Per Year (5 Year)
p-Index From 2020 - 2025
1.431
P-Index
This Author published in this journals
All Journal International Journal of Evaluation and Research in Education (IJERE) Trikonomika: Jurnal Ekonomi Jurnal Riset Akuntansi Kontemporer Jurnal Riset Bisnis dan Manajemen Abdimas Galuh: Jurnal Pengabdian Kepada Masyarakat Jurnal Pembelajaran Pemberdayaan Masyarakat (JP2M) Jurnal Riset Ekonomi dan Bisnis Mahasiswa : Brainy Sinergi Akademisi dan Masyarakat
Ifa Ratifah
Universitas Pasundan
Agriculture, Biological Sciences & Forestry Computer Science & IT Economics, Econometrics & Finance Education Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Nursing Social Sciences

Published : 9 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search
Journal : Jurnal Riset Akuntansi Kontemporer

 1 
INFLUENCE OF FISCAL STRESS AND LEGISLATURE SIZE ON EXPENDITURE CHANGE Ifa Ratifah; Peni Nuraeni
JRAK Vol 13 No 2 (2021): October Edition
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrak.v13i2.4248

Abstract

The study aims to examine and analyze the effect of fiscal stress and legislative size on expenditure change in the district or city of West Java Province. The research method used is descriptive method and verification method. Data collection techniques are carried out through secondary data obtained from Supreme Audit Istitution (BPK). The population of this study is all regencies and cities in West Java Province in the 2016-2018 fiscal year. The number of regencies and cities in West Java Province in the 2016-2018 fiscal year was 27. This research sample selection method uses Non Probability Sampling using saturated sampling with a total of 81 districts and cities. The results showed that fiscal stress negatively affected expenditure change, while the influence of the legislature size had a positive effect on expenditure change.
THE MEDIATION ROLE OF INTERNAL CONTROL IMPLEMENTATION IN VILLAGE FINANCIAL ACCOUNTABILITY PERFORMANCE Ietje Nazaruddin; Nisa Nirmala; Siti Fatimah; Ifa Ratifah
JRAK Vol 15 No 1 (2023): April Edition
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrak.v15i1.6431

Abstract

This study aims to examine the role of internal control implementation as a mediating variable in the relationship between financial knowledge and public participation in the village's financial accountability performance. This research used a questionnaire. Then, the hypotheses were tested utilizing Structural Equation Modeling (SEM) based on Partial Least Squares (PLS). The results showcased that the internal control implementation mediated the relationship between financial knowledge and public participation in the village's financial accountability performance. Further, this study provides practical implications for the government to increase the actualization of the internal control implementation in village financial management.
Co-Authors Amelinda, Melly Annisa Adha Minaryanti Atang Hermawan Baihaqi, Muhammad Iqbal Budi Septiawan Dedi Gumilar Endang Rostiana Firdaus Firdaus Herdiansyah, Endra Ietje Nazaruddin Ina Ratnamiasih Justinia Castellani Landarica, Bingky Aresia Martin Quinn Melati Tegari Islamiyah Mochammad Ridwan Musyaffi, Ayatulloh Michael Nisa Nirmala Noch, Moch Peni Nuraeni Sariwulan, Taty Siti Fatimah Tonthawi, Anne Zihan, Zihan