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All Journal International Journal of Evaluation and Research in Education (IJERE) Journal of Food and Pharmaceutical Science Rotasi Jurnal Presipitasi : Media Komunikasi dan Pengembangan Teknik Lingkungan Media Statistika Jurnal Pendidikan Bahasa dan Sastra Indonesia Undiksha Tahkim (Jurnal Peradaban dan Hukum Islam) Jurnal Ekonomi, Bisnis dan Kewirausahaan (JEBIK) Jurnal Telaah dan Riset Akuntansi Diponegoro Journal of Accounting Jurnal Kesehatan Olahraga Avatara El-HARAKAH : Jurnal Budaya Islam Pharmaciana: Jurnal Kefarmasian Media Farmasi : Jurnal Ilmu Farmasi (Journal Of Pharmaceutical Science) Jurnal Dinamika Akuntansi Analisis: Jurnal Studi Keislaman Nadwa : Jurnal Pendidikan Islam Jurnal Theologia Media Ekonomi dan Manajemen Jurnal Karya Pendidikan Matematika Jurnal Dinamika Hukum Jurnal Ushuluddin Jurnal Transformatika Indonesian Journal of Tropical and Infectious Disease Jurnal Ijtimaiyya Journal of Accounting and Investment Pharmacon JPBM (Jurnal Pendidikan Bisnis dan Manajemen) Majalah Obat Tradisional An-Nuha : Jurnal Kajian Islam, Pendidikan, Budaya Dan Sosial Pharmauho: Jurnal Farmasi, Sains, dan Kesehatan MIQOT: Jurnal Ilmu-ilmu Keislaman Walisongo: Jurnal Penelitian Sosial Keagamaan JPW (Jurnal Politik Walisongo) At-Taqaddum Jurnal Akuntansi dan Perpajakan Jaqfi : Jurnal Aqidah dan Filsafat Islam E-Dimas: Jurnal Pengabdian kepada Masyarakat Al-Adyan: Jurnal Studi Lintas Agama JURNAL KEPEMIMPINAN DAN PENGURUSAN SEKOLAH KREDO : Jurnal Ilmiah Bahasa dan Sastra Jurnal Pendidikan Ekonomi & Bisnis Script Journal: Journal of Linguistic and English Teaching Pendas mahakam : jurnal pendidikan dan pembelajaran Sekolah Dasar Langkawi: Journal of The Association for Arabic and English Al-Dzikra: Jurnal Studi Ilmu al-Quran dan al-Hadits Jurnal ASET (Akuntansi Riset) Indonesian Journal of Educational Counseling Empowerment : Jurnal Pengabdian Masyarakat Journal of Economic, Bussines and Accounting (COSTING) Ijtima'iyya: Journal of Muslim Society Research Kompartemen : Jurnal Ilmiah Akuntansi Indonesian Journal of Chemistry JURNAL CENDEKIA HUKUM JMM (Jurnal Masyarakat Mandiri) Ganaya: Jurnal Ilmu Sosial dan Humaniora Indonesian Food Science and TechnologyJournal JOURNAL OF APPLIED ACCOUNTING AND TAXATION Edukasi Islami: Jurnal Pendidikan Islam NUR EL-ISLAM : Jurnal Pendidikan dan Sosial Keagamaan Technomedia Journal Owner : Riset dan Jurnal Akuntansi JURNAL PETIK Zawiyah: Jurnal Pemikiran Islam Adimas : Jurnal Pengabdian Kepada Masyarakat Jurnal Keperawatan Komprehensif (Comprehensive Nursing Journal) Jurnal Teknik Jurnal Sistem Cerdas Jurnal Ilmiah Mandala Education (JIME) Jurnal Akuntansi dan Bisnis Jurnal Mandala Pharmacon Indonesia MBIA Jemasi Jurnal Ekonomi Manajemen dan Akuntansi Darajat: Jurnal Pendidikan Agama Islam Jurnal Abdimas Mahakam Turast: Jurnal Penelitian dan Pengabdian JUTIS : Jurnal Teknik Informatika BALANCE Jurnal Akuntansi dan Bisnis Journal of Information Systems and Informatics Canrea Journal: Food Technology, Nutritions, and Culinary Journal Jurnal Abdimas Mandiri Neo Teknika: Jurnal Ilmiah Teknologi EDUKA : Jurnal Pendidikan, Hukum, Dan Bisnis INTEGRITAS : Jurnal Pengabdian Revenue: Jurnal Manajemen Bisnis Islam Matan: Journal of Islam and Muslim Society Jurnal Ilmu Administrasi: Media Pengembangan Ilmu dan Praktek Administrasi JURNAL RISET AKUNTANSI TIRTAYASA Res Nullius Law Journal Jurnal Teknologi dan Riset Terapan (JATRA) Motor Bakar : Jurnal Teknik Mesin Community Development Journal: Jurnal Pengabdian Masyarakat Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Jurnal Fokus Manajemen Bisnis Journal of Computer Networks, Architecture and High Performance Computing Sricommerce: Journal of Sriwijaya Community Services Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Journal Coaching Education Sports Borneo Educational Journal (Borju) ARSY : Jurnal Aplikasi Riset kepada Masyarakat Yumary: Jurnal Pengabdian kepada Masyarakat JPM: JURNAL PENGABDIAN MASYARAKAT Computational and Experimental Research in Materials and Renewable Energy (CERiMRE) Jurnal Pendidikan dan Teknologi Indonesia Jurnal Farmasi Jurnal Senopati : Sustainability, Ergonomics, Optimization, and Application of Industrial Engineering MAHESA : Malahayati Health Student Journal EDUCASIA : Jurnal Pendidikan, Pengajaran, dan Pembelajaran Journal of Economics and Business Letters Al-Kawakib Jurnal Pengabdian kepada Masyarakat Bina Darma International Journal of Applied Finance and Business Studies Jurnal Impresi Indonesia International Journal of Research in Vocational Studies (IJRVOCAS) Didaktika Religia INSANIA : Jurnal Pemikiran Alternatif Kependidikan Jurnal Ilmiah Mahasiswa Raushan Fikr Pattimura Proceeding : Conference of Science and Technology JURNAL INOVASI DAN PENGABDIAN MASYARAKAT INDONESIA Edu Society: Jurnal Pendidikan, Ilmu Sosial dan Pengabdian Kepada Masyarakat Journal of Mathematics Instruction, Social Research and Opinion QiST: Journal of Quran and Tafseer Studies Prosiding Simposium Nasional Rekayasa Aplikasi Perancangan dan Industri Tsaqofah: Jurnal Penelitian Guru Indonesia ALSYS : Jurnal Keislaman dan Ilmu Pendidikan Jurnal Publikasi Ilmu Komputer dan Multimedia Al Muhafidz Jurnal Karya Abdi Masyarakat Jejak: Jurnal Pendidikan Sejarah Universitas Jambi Return : Study of Management, Economic and Bussines Magna: Journal of Aconomics, Management, and Business Jurnal Teknik Sipil Biner : Jurnal Ilmiah Informatika dan Komputer Jurnal Pengabdian Kreativitas Pendidikan Mahakam (JPKPM) Jurnal Gici Jurnal Keuangan dan Bisnis MODERAT: Jurnal Ilmiah Ilmu Pemerintahan Jurnal Masyarakat Madani Indonesia Eduvest - Journal of Universal Studies JBSI: Jurnal Bahasa dan Sastra Indonesia Al-Fahmu: Jurnal Ilmu Al-Qur'an dan Tafsir TAJDID: Jurnal Ilmu Ushuluddin National Multidisciplinary Sciences Jurnal RAK (Riset Akuntansi Keuangan) Jurnal Ilmiah Multidisiplin Indonesia Jeinsa : Jurnal Ekonomi Ichsan Sidenreng Rappang Kohesi: Jurnal Sains dan Teknologi Karimah Tauhid Academic Journal Research Journal of Food and Pharmaceutical Sciences MUALLIMUN : JURNAL KAJIAN PENDIDIKAN DAN KEGURUAN Izzatuna: Jurnal Ilmu Al-Qur'an dan Tafsir Media Hukum Indonesia (MHI) Talent: Journal of Economics and Business Jurnal Ekonomi Pertanian dan Agribisnis IPSIKOM Management Analysis Journal Journal of Innovation and Research in Agriculture El-Mu'Jam. Jurnal Kajian Al Qur'an dan Al-Hadis Jurnal Dinamika Akuntansi Jurnal Kefarmasian Indonesia Suhuf: International Journal of Islamic Studies Mein: Journal of Mechanical, Electrical & Industrial Technology Islamic Perspective on Communication and Psychology Jurnal Pemberdayaan Masyarakat dan Komunitas Jurnal Manajemen Riset Bisnis Indonesia Jurnal Keislaman INOVTEK Polbeng - Seri Informatika Indonesian Governance Journal : Kajian Politik-Pemerintahan Jurnal At-Tadbir: Media Hukum dan Pendidikan Dinamika Pendidikan Jurnal Tarbiyatuna Al Mudzakarah: Journal of Islamic Studies Jurnal Teknologi dan Bisnis Cerdas Indonesian Journal of Aerospace

Abdul Rohman

Jurusan Akuntansi, Fakultas Ekonomi, Universitas Diponegoro Semarang Kampus Tembalang, Semarang 50239

Author-ID : 363297

Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Dentistry Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Mechanical Engineering Medicine & Pharmacology Neuroscience Nursing Physics Public Health Social Sciences Transportation Other

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REKONSTRUKSI FILSAFAT ILMU DALAM PERSPEKTIF PEREKONOMIAN YANG BERKEADILAN (KAJIAN TERHADAP ONTOLOGI, EPISTEMOLOGI DAN AKSIOLOGI ILMU EKONOMI YANG ISLAMI) Agriyanto, Ratno; Rohman, Abdul
At-Taqaddum Volume 7, Nomor 1, Juli 2015
Publisher : Quality Assurance Institute (LPM) State Islamic University Walisongo Semarang

Indonesia adalah negeri jamrud di khatulistiwa yang kaya raya dengan sumber daya alam, namun demikian kekayaan alam tidak berbanding lurus dengan kesejahteraan rakyat. Letak kesalahan pengelolaan negeri ini tidak ada yang dapat memberikan penjelasan dengan memuaskan. Tulisan ini hanya sekedar pemikiran untuk memperkaya panduan perilaku Pengelola dan Rakyat Indonesia dalam berekonomi. Negara Indonesia ini telah dihuni oleh Pengelola dan Rakyat yang banyak belajar tentang ilmu pengetahuan yang rasionalis namun kurang memperhatikan rasa. Ilmu pengetahuan yang dilahirkan dari jaman renaissance lebih sekuler. Sekulerisme ilmu pengetahuan sesungguhnya menjadikan manusia berkepribadiaan terbelah (split personality), yakni manusia yang terpisah antara akal dan jiwanya; antara kepintaran dan kesalehan; antara ilmu dan perilaku; antara badan dan ruh. Manusia terdiri dari jiwa atau rasa dan badan. Pemisahan jiwa atau rasa dan badan menjadikan pandangan manusia tidak sebagai manusia yang utuh. Sekularisasi ilmu pengetahuan sebenarnya tidak sesuai dengan cita-cita luhur pendiri Bangsa Indonesia yang menghendaki pembangunan jiwa dan raga. Ilmu barat modern menjadikan alam semakin cepat mengalami krisis multi dimensi. Tulisan ini mengajak kita semua untuk kembali menyatukan antara Ilmu Ekonomi dan Agama, karena Agama adalah sumber ilmu.

Pengembangan Sistem Informasi Rumah Sakit Sebagai Upaya Pencegahan Fraud Dalam Rangka Peningkatan Layanan Kesehatan pada Rumah Sakit Pemerintah Ubaidillah, Ubaidillah; Ermadiani, Ermadiani; Rohman, Abdul
Balance : Jurnal Akuntansi dan Bisnis Vol 5, No 1 (2020): Balance : Jurnal Akuntansi dan Bisnis
Publisher : Universitas Muhammadiyah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32502/jab.v5i1.2458

The current National Health Insurance fund policy invites many problems in its implementation. JKN funds leakage caused various government efforts to minimize it through fraud prevention. Management Information System Development can minimize this so that good public service governance can be created over the implementation of JKN funds in government hospitals in the South Sumatra Region through transparency and accountability.This study aims to prove that the Development of Management Information Systems influences the Governance of Public Services at Government Hospitals in the South Sumatra Region through fraud prevention. The results of the study said that the Development of Management Information Systems which is proxied by the Innovation of Management Information Systems affects the Governance of Public Services

KOMPARASI MODEL DECISION TREE UNTUK PREDIKSI KELULUSAN MAHASISWA DI UNIVERSITAS PANDANARAN Rohman, Abdul; Rufiyanto, Anief
Neo Teknika Vol 6, No 1 (2020): Jurnal Neo Teknika Vol 6 No.1 Juni 2020
Publisher : Universitas Pandanaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37760/neoteknika.v6i1.1427

Memprediksi kelulusan mahasiswa dalam perguruan tinggi sangat penting untukdianalisis, sehingga dalam mengelola pembelajaran akan lebih baik. Salah satu cara untukmemprediksi kelulusan mahasiswa yaitu dengan menggunakan metode klasifikasi datamining Decision Tree.Banyak penelitian untuk memprediksi kelulusan mahasiswa dengan menggunakanmetode Decision Tree, dengan data mahasiswa reguler dan mayoritas statusnya belumbekerja. Sedangkan dalam penelitian ini mahasiswa Universitas Pandanaran, memiliki datamahasiswa kelas reguler dan mahasiswa kelas karyawan dan kebanyakan statusnya sudahbekerja.Tahapan yang dilakukan dalam penelitian ini yaitu; pengumpulan data mahasiswauniversitas pandanaran, mengolah data awal mahasiswa, pengolahan data lanjutmahasiswa dengan menggunakan klasifikasi data mining metode Decision Tree C4.5, ID3dan CHAID, eksperimen dan pengujian metode, evaluasi dan validasi hasil sehinggamenghasilkanpola/model Kelulusan Mahasiswa yang dapat dimanfaatkan untuk sebuah keputusandiperguruan tinggi.Hasil yang didapat dari ketiga metode Decision Tree yaitu yang memiliki akurasitinggi adalah ID3 dengan nilai 73,19% sedangkan nilai AUC tertinggi adalah C4.5 dengannilai 0,874.Kata Kunci:Data Mining, Decision Tree, , C4.5, ID3, CHAID

PENERAPAN MEDIA VIDEO BREAKING NEWS DI TELEVISI GUNA MENINGKATKAN KETERAMPILAN MENULIS TEKS EKSPLANASI PADA SISWA KELAS VIII SMP MUTIARA SINGARAJA Rohman, Abdul; Rasna, I Wayan; Darmayanti, Ida Ayu Made
Jurnal Pendidikan Bahasa dan Sastra Indonesia Undiksha Vol 9, No 2 (2019)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jjpbs.v9i2.20484

Penelitian tindakan kelas yang dilakukan di SMP Mutiara Singaraja ini bertujuan mengetahui (1) langkah-langkah pembelajaran menulis teks eksplanasi dengan menggunakan video breaking news pada siswa kelas VIII SMP Mutiara Singaraja, (2) hasil peningkatan kemampuan siswa menulis teks eksplanasi melalui video breaking news pada siswa kelas VIII SMP Mutiara Singaraja, dan (3) respons siswa terhadap penerapan media video breaking news dalam pembelajaran menulis teks eksplanasi di kelas VIII SMP Mutiara Singaraja. Penelitian ini menggunakan rancangan deskriptif kuantitatif dan kualitatif. Subjek penelitian ini adalah siswa dan guru bahasa Indonesia kelas VIII SMP Mutiara Singaraja. Objek penelitian ini adalah proses pembelajaran serta peningkatan kemampuan menulis teks eksplanasi melalui media video breaking news, dan respons siswa. Data dikumpulkan dengan metode observasi, tes, dan kuesioner. Hasil penelitian ini menunjukkan (1) proses pembelajaran terdiri dari beberapa langkah dan berjalan dengan baik sekaligus siswa aktif dalam melaksanakan kegiatan pembelajaran, (2) tercapainya ketuntasan hasil belajar menulis teks eksplanasi siswa, yakni pada siklus I memperoleh skor rata-rata 74,5%, sedangkan pada siklus II nilai ratarata siswa meningkat menjadi 82,6%, dan (3) respons siswa pada siklus I dan siklus II tergolong positif terhadap penggunaan media video breaking news untuk meningkatkan kemampuan dalam menulis teks eksplanasi. Rata-rata perolehan respons pada siklus I sebesar 41,46 dan pada siklus II sebesar 42,07. Dapat disimpulkan bahwa penerapan media video breaking news di televisi dapat meningkatkan keterampilan menulis teks eksplanasi pada siswa kelas VIII SMP Mutiara Singaraja. Kata Kunci: video breaking news, menulis, teks eksplanasi.

PENGARUH KOMPENSASI, MOTIVASI, DAN PELATIHAN KERJA TERHADAP KINERJA KARYAWAN ATAU PEGAWAI DINAS PERTANIAN DAERAH ISTIMEWA YOGYAKARTA Rohman, Abdul; Bidayati, Utik
Jurnal Fokus Manajemen Bisnis Vol 5, No 2 (2015)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/fokus.v5i2.1621

This study aims to determine whether compensation, motivation and job training affect the performance of employees or service employees Yogyakarta Special Region Agriculture and analyze the influential factors and has no effect on the performance of employees or employees of the Department of Agriculture Special Region of Yogyakarta. The sample in this study were employees or Dinas employees Yogyakarta Special Region of Agriculture. 84 samples were processed respondent. The sampling technique uses sampling purposive, the number of samples obtained was 84 respondents, i.e. sampling techniques with certain considerations. Considerations in this research is a permanent employee. Based on the results of statistical data analysis, the indicators of the study this is valid and the variables are reliable. Order individually from each of the most influential variables is the training variablework with a t test value of 3.758, then compensation with a t test value of 2,309. Then the variable that has no effect is the motivation variable with a t test value of -0.826. Yogyakarta Special Region Government needs maintain elements that have been assessed as good as giving Work compensation and training, and those with less influence need to be evaluated back to work motivation. The amount of influence caused (R2) by these three variables together to the bound of 0.229 or 22.9%, while the remaining 0.771 or 77.1% is influenced by other variables not examined in this study.

Perkembangan Islam dan Gerakan Politiknya di Malaysia Rohman, Abdul
JPW (Jurnal Politik Walisongo) Vol 2, No 1 (2020)
Publisher : Fakultas Ilmu Sosial dan Ilmu Politik (FISIP) UIN Walisongo

Islam entered the territory of Malaysia, especially in the Malacca kingdom, through Muslim merchants from India and Arab-Persia around the 7th century AD The broad development took place around the 13th century, with the discovery of inscriptions nuanced by Islam. Islamic political thought and movement was more intensive since the struggle for political compromise to gain independence from British colonialism. The Islamic political movement has a spectacular momentum when the Malaysian Constitution places Islam as the official religion of the state and makes ethnic Malays as a special group (special privileges) over other ethnic groups. The development of Islam is supported by an Islamic political movement that is controlled by political parties holding power, namely UMNO, even though Islam is inclusive and upholds the value of nationalism, its work still prioritizes Islamic values. Opposition parties such as PAS which are more fundamaentalist in their ethical sense have actually been adopted by the ruling party. This means that the two parties benefited the existence of Islam. Referring to the peaceful Islamic political movement in order to uphold the teachings of Islam in Malaysia, both legally and formally and constitutionally and culturally, it can be an inspiration to other Muslim-majority countries.

Implementasi Teori Pembelajaran Blended Learning dalam Menyeimbangkan Kapabilitas Belajar pada Era Digital (Studi Kasus di Prodi PAI Universitas Alma Ata Yogyakarta) Rohman, Abdul; Anwar Hartanto, Mastu
An-Nuha : Jurnal Kajian Islam, Pendidikan, Budaya dan Sosial Vol. 7 No. 1 (2020): July
Publisher : LP2M Sekolah Tinggi Agama Islam (STAI) Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36835/annuha.v7i1.343

Blended learning learning pattern is a combination of conventional learning patterns and e-learning. The concept of blended learning applied at the University of Alma-ata uses the WEB system with a composition of blended learning patterns, 75% for conventional learning and 25% for e-learning. The implementation of the blended learning theory in balancing learning capabilities includes two classifications. Learning capabilities include five aspects, namely verbal information, cognitive strategies, intellectual skills, attitudes and motor skills. The five capabilities are divided into two classifications of blended learning theory, namely verbal information and cognitive strategies included in the classification of e-learning, this is because it places more emphasis on the knowledge aspect. Then the three other aspects fall into the classification of conventional learning, this is because the conventional learning process is carried out directly and face-to-face between educators and students, educators become a central figure in learning and play a role not only in conveying science but as explained by Alghazali, educators are al -mudaris, al-mualim, al-muaddib and al-walid.

Perencanaan Jumlah Bahan Baku Produksi Soda Caustic PT. XK Dengan Metode Algoritma K-Nearest Neighbour Rohman, Abdul; Sukmono, Tedjo
Jurnal SENOPATI : Sustainability, Ergonomics, Optimization, and Application of Industrial Engineering Vol 2, No 1 (2020): Jurnal SENOPATI Vol.2 No.1
Publisher : Institut Teknologi Adhi Tama Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31284/j.senopati.2020.v2i1.924

Dalam proses kegiatan produksi soda caustic PT. XK, Maka diperlukannya perencanaan kesiapan bahan baku utama berupa garam granul (NaCl) yang diharapkan tepat perencanaan dengan melakukan prediksi pada ketersediaan bahan baku utama menggunkan metode algoritma K- Nearest Neighbour hingga bisa membantu perusahaan dalam merencankan jumlah bahan baku utama untuk kelancaran kegiatan industri. Dengan begitu PT.XK dapat menjamin kelancaran kegiatan produksi dan kapasitas produksi untuk melayani permintaan konsumen pada produk soda caustic (NaOH). Algoritma K- Nearest Neighbour merupakan proses mining data yang tergolong dalam kategori machine learning (supervised learning) yang berdasarkan pada basis instance atau kedekatan antara data latih dan data uji dengan rumus eucledian distance guna mencari hasil jarak terdekat. Dalam melakukan prediktif untuk perencanaan yang diinginkan maka perlu mengukur tingkat keakurasian data, data recall, data presisi dan kurva ROC (receiver operating characteristic). Maka berdasarkan penelitian yang dilakukan mendapatkan hasil prediktif guna merencanakan jumlah bahan baku selama satu periode yang akan datang dengan keakuratan data prediksi sebesar 92,67%, dengan perbandingan data recall dan presisi data, sehingga menghasilkan kurva ROC (receiver operating characteristic) sebesar 0,75 dimana prediksi tergolong cukup baik.

PERAN SUMBER DAYA MANUSIA, STANDAR AKUNTANSI PEMERINTAHAN, PEMANFAATAN TEKNOLOGI INFORMASI, PENGENDALIAN INTERN DAN KOMITMEN ORGANISASI DALAM MENINGKATKAN KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH KOTA SERANG Rohman, Abdul; Hasanudin, Agus Ismaya; Lestari, Tri
JURNAL RISET AKUNTANSI TIRTAYASA Vol 5, No 2 (2020): October
Publisher : Pascasarjana Universitas Sultan Ageng Tirtayas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48181/jratirtayasa.v5i2.8995

The purpose of this research is to get the evidence about effect of human resources, government acconting standards, information technology untilization, internal control, and organizational commitment on the quality of local govermment finance.The population in this study is the Regional Device Organization (OPD) Kota Serang with samples secretary, heads of division and staff doing financial activities. Sample were selected by purposive sampling method. Data obtained by distributing questionnare directly to 128 responden and 82 quesionnare that can be processed. Analysis of data using multiple linear regressioner with SPSS (Statistics Product and Service Solution) 25Keyword : Human resources, Government acconting standards, Information technology untilization, Internal control, Organizational commitment, govermment financial statement quality.

PENGARUH SISTEM PENGENDALIAN INTERN TERHADAP KINERJA ORGANISASI PERANGKAT DAERAH DENGAN SISTEM PENGUKURAN KINERJA SEBAGAI VARIABEL MEDIASI (Studi Empiris pada Organisasi Perangkat Daerah Kota Bukittinggi) Nadhira, Hafifah Hasya; Rohman, Abdul
Diponegoro Journal of Accounting Volume 10, Nomor 3, Tahun 2021
Publisher : Diponegoro Journal of Accounting

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

This aim of thif research is to examine the effect of internal control system on the organizational performance of regional apparatus with performance measurement system as a mediating variable in OPD Bukittinggi City. The dependent variable in this research is the organizational performance of regional apparatus. While the independent variable is internal control system also performance measurement system as a mediating variable.The sampling method used is purposive sampling. The sample in this research amounted to 115 respondents who are civil servants (PNS) in Bukittinggi City. The type of data used in this research is primary data by distributing questionnaires to respondents. Data analysis techniques used are simple linear regression analysis and path analysys processed using SPSS.The results showed that: (1) the intenal control system directly affects has a positive and significant effect on the performance of regional apparatus organizations in OPD Bukittinggi City,(2) the performance measurement system has a positive but insignificant effect on the performance of regional apparatus organizations in OPD Bukittinggi City, and (3) the internal control system indirectly has a positif but insignificant effect on the performance of regional apparatus organizations through the performance measurement system in OPD Bukittinggi City. This indicates that the performance measurement system is unable to mediate in the relationship between the internal control system and the performance of regional apparatus organizations.

Co-Authors -, Sutriyanto Abda Abda Abdillah, David Fahmi Abdul Aziz Abdul Ghofar Abdul Majid Abdul Rahman Abdullah Abdullah Abdullah Zainur Rouf Abner Hamonangan, Jefri Abu Bakar, Nor Kartini Achlami HS., MA. Achmad Fudholi Achmad Hidayatullah, Achmad Achmad Tarmizi Achmad Wildan Kurniawan, Achmad Wildan Ade Pratama Adhistya Rizky Bestari Agung Endro Nugroho Agung, RM. Hasbi Pratama Arya Agus Wiyono Agustin, Niyar Candra Agustina Styawan, Anita Agustinus Yuswanto, Agustinus Ahmad Ahmad Ahmad Kholil Ahmad Muthohar Ahmad Nurkhin Ahmad Tafsir, Ahmad Ahmad Taufiq AIDA SYARIF Akbar, Muhammad Robbani Akbar, Tarmizi Akmala, Shafira Alan Prahutama Ali Djamhuri Ali Maksum ALMonawer, Faisal Hamad Ambo' Dalle, Abd. Rahman Amdi Noviwijaya Amin Amin Amin Ana Mufarida, Nely Ana Tsalitsatun Ni'mah Andi Suhendi Andri Prisda Tyaka Andria Arisal, Andria Andrianto, Usman Andryani, Putu Cisya Anggita Rosiana Putri Anggra, Fiveriati Anggraini, Lala Anggriani, Firhani Anief Rufiyanto Antariksih, Daisy Dwijati Kumala Ratna Anthony, Aurelia Rayhandita Anwar Hartanto, Mastu Any Guntarti Arbain Arbain, Arbain Archanti, Amelia Rachma Arianto, Fery Arief Aditya, Satria Arief Nurrochmad Arieff Salleh Rosman Arifton, Arifton Arini, Rien Larasati Ariwiyono, Nopem Ariyanto Setyawan ASPAHANI ., ASPAHANI Astuti, Rini Widya Astutik, Endang Puji Audi, Moch. Julian Rizqy Auliasari, Yasmin Awidarta, Kevin Azizah, Ansatul Bahari, Fadhil Achmad Agus Bali Geroda , Godefridus Bali Geroda, Godefridus Bambang Antoko Bambang Setiadi Bin Cecep Mustopa, Rodhi Hakiki Bisono, Widyatmaja Wendra Brantasari, Mahkamah Briliany, Ghina Khoirunisa Budi Haryanto Budiharto - Burhanuddin Burhanuddin Butlam, Qoree Cahyaningrum Giyanto, Sinta Cahyaningrum, Safira Candra, Riki Candri Candri Chairul Anam, Chairul Chandrawati, Titi Chrisnawati, Venny Christian Wiradendi Wolor Churrahman, Taufik Dachriyanus Dachriyanus Daniel Happy Putra Daspar Daspar Dedi Kuswandi Dedi Rahman Nur Defriono , Ilham Deik, Mohammad Dewi, Suryani Kurnia Diah, Yuliansyah M Dian Alan Setiawan Dias Indrasti Didit Haryadi Dikha Anugrah Dinafa, Aya Sofia Dinar, Dinar Djoko Santosa Djoko Susanto Djoko Wahyono Doddy Aditya Purnomo Dwinta Mulyanti Dzul Rachman, Dzul Edi Mulyadi Edi Pramono Efriandy, Iwan Eko Andy Purnomo Eko, Rochmad Ela Suryani Elfayang Rizky Ayu Puspitasari, Elfayang Rizky Elis Puspitasari Ely Trianasari Endang Lukitaningsih Ermadiani, Ermadiani Erni Wijayanti, Erni Fabian Fadhly Jambak Fachrurrozie Fahrur Rozi Fajar A. Lumakso, Fajar A. Fajran, Muhammad Faleh Setia Budi Farahwahida Mohd. Yusoff Farisya Nurhaeni Fariz Farrih Izadi Farma Pasaribu, Indah Fatma, Diniyatul Fatmawati, Fastri Fauzan Prasetia, Irsyad Febryan Maula, Ince Suil Fernandez, Ceferino Carrera Fernando, David Fikri, Muhammad Dhiaul Firdousi, Muhammad Anwar Friska, Friska Geroda, Godefridus Bali Gustav Qhadafi, Muhammad Leonard Hadi Pramono Hanifah, Risti Hanifah Hardiko, Nova Dwi Harhab, Khalik Fazarin Harini, Cicik Haris Abizar, Haris Harja, Sri Lestari Hartono Hartono HARTONO, SOETANTO Haryanda, Feren Hasan Mukhibad Hasanah, Nurul Azizah Hasanudin, Agus Ismaya Hasanudin, Maulana Hazyimara, Karunia Hendra Wahyudi, Agus Heni Noviarita Heni Rizqiati Heriyadi, Akhmad Heru Sasongko Hidayat, Syafira Kamilatul Hiping, Maria Goretti Adella Kornelia Yulianti Huda, Ulul I Dewa Ayu Intan Pradnyadari, I Dewa Ayu Intan Ika Sasti Ferina, Ika Sasti Ilham Basri K Ilham Kurniawan Ilma, Alfadlilah Ilmi, Wafi Bahrul Iman Sunendar Indu Prasetya Ning Rahayu Irnawati Irnawati Isda, Raiyyan Rahmi Iskandar Iskandar Ismail I, Ismail Iswahyudi Joko Suprayitno Jaka Isgiyarta Jaka Suwita Jang, Young Pyo Jejen Hendar Kanom, Kanom Kesuma, Nilam Khafidoh, Khafidoh Khairul Muzaka Khamisah, Nur Khanifah Khanifah Khotiah, Titik Kornelia Yulianti Hiping , Maria Goretti Adella Kosjoko Kosjoko Kurnia M, Fakhruddin Kurniasih, Esy Kurniawan, Aszhari Kurniawan, Edi - KURNIAWAN, FAROHAJI Kusbandhono, Erryk Kusuma, Amir Reza Kusumadewi, Awal P. Kusumaningrum, Permata Kusumoaji, Danartomo Kuwat Triyana Laela Hayu Nurani Langgeng Budianto Lestari, Tri Lukitadi, Projek Priyonggo Sumangun Lukmanul Hakim M. Sali, Jakariah Maftuchach, Viniyati Majid, Muhammad Syahdan Manggo, Tasya Faradillah Margaliu, Muhammad Fikrinala Margi Kurnianingsih Marlyn Dian Laksitorini, Marlyn Dian Maryati, Yeti Sri Maryuni, Yuni Mastrianto, Agus Maulidha, Annisa Salma MG. Adella kornelia Yulianti. H Milwan, Milwan Mintarti Mintarti, Mintarti Mita Amalia Raraswati MMSI Irfan ,S. Kom Moh. Isom Mudin Moh. Yardho Mohamad Ali Mohamad Da'i Mohammad Muslih Moza Dela Fudika, Moza Dela Mubaroka, Barikli Muh.Haikal Dwi Atabik Muhammad Irfan Muhammad Rizki Kurniawan, Muhammad Rizki Muhtamiroh, Siti - Muksin MUNASIB MUNASIB, MUNASIB Muntohir, M. Muslih, M. Kholid Musmuallim Muthohar, Ahmad - Muthoifin Mutia Kusuma Wardani Muttaqien, Ghazi Abdullah Muttaqin, Fasial Muzaka, Khairul Nadhira, Hafifah Hasya Nadiah, Nurul Nancy Dewi Yuliana Nanda Saifullah Sulaiman, Teuku Nandi Nandi, Nandi Nareswari, Ardhia Devitha Nawwaruddin, Hazza Hammam Nawwaruddin, Hazza' Hammam Ngurah Agung Dewantara Putra, I Gusti Ningrum, Karina Primatyas Noor Asyik Nova, Yuzon Sutrirubiyanto Novan Adi Setyawan Novichasar, Suamanda Ika Nur Rifa Da’i, Rahmat Adi Nur'aini, Mutiara Shafa Nurcahyani, Novi Nurfitria Ningsih Nurhasanah Nurhasanah Nurlaela NURLAELA NURLAELA Nurniswati Nurniswati Nurul Chasanah Nurul Hidayati Nurullah, Asfeni Okky Widya Arintasari, Okky Widya Oktapiani, Putri Eriana Oktavia, Bella Rafti Oruw, Arikus Palahudin Palma, Miguel Pane, Widi Syahtia Paramitha, Sandey Tantra Pasaribu, Indah Farma Patmawati Patmawati, Patmawati Permadi, Niki Veranda Agil Permana, Dede Permatasari, Lina Pitaloka, Nirwana Asri Diah Pramesti, Desta Wulandari Pranata, Sofyan Puji Pranowo, Widhi Prasetya, IGNA Satria Prasetyo, Dwi Wahyu Pratama, Jodi Setya Preacyllia, Abellinda Prihadi, Kususanto Ditto Priya Haresmita, Perdana Prof. Dr. I Wayan Rasna,M.Pd . Pujaroh, Siti Puji Harto Purnomo, Doddy Aditya Purwanto Putra, Riki Candra Putri Nur Anggraini Putri, Jeficca Fania Putriyandari , Rofily Raharjo Raharjo Rahayu, Novelita Rahman, Anisa Rahman, Julia Fatia Rahman, Ryan Arief Rahmawati, Renita Rahmawati, Wahidah RAMADHAN, NURMAN Ramdany, Ramdany Ratieh Widhiastuti Ratna Asmah Susidarti Ratno Agriyanto Rendy Cahyo Hadiwijaya Retno Murwanti Riano Roy Purnaditya, Riano Ricka Prasdiantika Ridwan, Inayatilah Rindanigsih, Ida Risdiani, Risdiani Rizky, Lutvia Dian Alvanda Rochcham, Muhammad Rochmawati Daud, Rochmawati Rofily Putriyandari, Rofily Rohamini, Robi Rohmah , Annisa Rohmah, Annisa Rohmat Mujahid, Rohmat Rojikun, Ahmad Ronny Martien Rony, Zahara Tussoleha RUHIYAT, ABDURRASYID Rulianto, Jangka Rumanian, Tigran Rumiyati Rumiyati, Rumiyati Rusdianasari Rusdianasari Ruslie, Caroline Rustiana, Mega Rusydah, Muthia Kautsar safitri, Lis Saifuddin, M. Saifullah, Ahmad Sanjaya, Ucta Pradema Santoso, Emie Saragih, Andreas Cahya U.R.P. Sari, Miftiana Nugraha Sari, Yuliana Indah Saripudin Saripudin Sariyatun Sariyatun Satrio Yudho Widiantoro Selamet Riyadi Selvi Setiawan, Puguh Aji Hari Setiyawan, Indra Budi Setyaningsih, Widiastuti Shahrel Ahmad SA Sharon Eunike Lario, Claresta Shorea Helminasari Sihombing, Melina Yosephine Siregar, Addinulsyah Siti Aisiyah Siti Muhtamiroh, Siti Siti Setianingsih Sofha, Nurhaliza Maridha Soleha, Renita Solikhun Arifin Sonia Sophian, Alfi Sosidah Sosidah, Sosidah So’im, Subagio Sri Mujiyono Sri Rahayu, Ninik Sri Rokhlinasari Srifariyati, Srifariyati Stiawan, Romi Adetio Styawan, Anita A. Suara, Mahyar Subagus Wahyuono Subhan Sudibyo Martono Sudjatmiko, Aliem Sufiati Bintanah Sugeng Riyanto Sukaena, Sukaena Sukandar, Aan Sulastri, Meti Sumasaputra, Hendry Pramudipta Sumiran, Sumiran Suntoro, Adib Fattah Surya Raharja Suryaningsih, Maria Sutinah, Cucu Suyono Suyono Syahril Syahtia Pane, Widi Syamsudin Syamsudin Syarifuddin Syarifuddin Syifauddin, Muhammad Syifauddin, Muhammad - Tarmedi, Emed Taufiq, Wildan Taufiqurrahman Taufiqurrahman Tedjo Sukmono Tiani Wahyu Utami Tito Anantyo Hartono, Tito Tri Hastono Tri Jatmiko Wahyu Prabowo, Tri Jatmiko Wahyu Tri Lestari Trimelawati, Reni Triwahyudi . Tuti Suartini Ubaidillah Ubaidillah Ubaidillah Ulfah, Indriana Utik Bidayati, Utik Vendra, Chiesa Krisnaya Verina, Dhea Chandra Wahib, Moh Faris Nur Wahyudin Wahyudin Wana, Desty Wardah Suweleh, Wardah wati, Eliya Wibisono, Bagas Wibowo, Tubagus Umar Syarif Had Widya Parimita, Widya Widyaningrum, Diptya Wildana Wargadinata Windarsih, Anjar Yaakob B. Che Man Yane Regiyana, Yane yanto, Adi Yap, Helen Yeusy, Rachel Yoga Bayu Adi Yuliana Noor Setiawati Ulvie Yunus, Badruzaman Yunus, Meila Filhasni Zarkasyi , Amal Fathullah Zubaydah, Wa Ode Sitti Zulaiha, Eni

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