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All Journal Infestasi Jurnal Ilmiah Edunomika (JIE) Jurnal Pengabdian Masyarakat Bumi Raflesia GEMA : Jurnal Gentiaras Manajemen dan Akuntansi Jurnal Indonesia Raya Ekuitas Jurnal Pnedidikan Ekonomi
Irwansyah Irwansyah
Universitas Bengkulu
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Nursing Public Health Social Sciences Other

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EVALUASI PEMAKAI TERHADAP KECOCOKAN TUGAS - TEKNOLOGI YANG MEMPENGARUHI KINERJA INDIVIDUAL (Studi Empiris pada Bank Pemerintah) Irwansyah -
GEMA : Jurnal Gentiaras Manajemen dan Akuntansi Vol 2 No 2 (2011): GEMA : Jurnal Gentiaras Manajemen dan Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Gentiaras

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

Abstract

This research aims to identifying the relationship between task-technology fit and userevaluation, that influences individual performance. The hypothesis are; (1) The characteristic ofsystem information will affect user evaluation of task-technology fit; (2) The characteristic of task willaffect user evaluation of task-technology fit; (3) The characteristic of individual ability will affect userevaluation of task-technology fit; (4) The interaction between task, technology and individual willaffect user evaluation of task-technology fit; (5) User evaluation will affect individual performance.Research subject consist of 135 leaders from bank which implemented system informationtechnology. The data are analysed by regression (multiple and linier). The interaction on hypothesis4 are analysed by moderated regression analysis.Research finding shows; partially, the characteristic of information system, task andindividual ability will affect user evaluation. When the three variables on task-technology fit make aninteraction effect therefore user evaluations will have a better result. Another findings show userevaluation has a positive significant effect to individual performance. The conclusion from thisresearch is if user evaluation have a better result because of task-technology fit therefore individualperformance will improved indirectly.
SOSIALISASI PENGELOLAAN DANA DESA BERBASIS MANAJEMEN RISIKO DI DESA RINDU HATI KECAMATAN TABA PENANJUNG KABUPATEN BENGKULU TENGAH Nurna Aziza; Irwansyah Irwansyah; Fitrawati Ilyas; Ilham Putra Laksana; Fenny Gustiana; Muhammad Rifqi Syafdel
Jurnal Pengabdian Masyarakat Bumi Raflesia Vol. 5 No. 1 (2022): Jurnal Pengabdian Kepada Masyarakat Bumi Raflesia
Publisher : Universitas Muhammadiyah Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36085/jpmbr.v5i1.3181

Abstract

Pengelolaan keuangan desa merupakan kegiatan yang penuh dengan risiko. Risiko-risiko tersebut dapat disebabkan oleh lingkungan internal maupun eksternal pengelola keuangan itu sendiri. Besarnya potensi risiko yang akan muncul seperti; Risiko perencanaan, Risiko implementasi, Risiko penatausahaan, pelaporan, dan pertanggungjawaban, dan Risiko pengawasan, serta minimnya instrument pengendalian risiko, menjadi dasar pertimbangan pentingnya dilakukan sosialisasi pengelolaan dana desa berbasis manajemen risiko. Untuk mengatasi masalah tersebut maka dilaksanakan sosialisasi strategi pengelolaan keuangan desa berbasis manajemen risiko yang dilakukan di Desa Rindu Hati kecamatan Taba Penanjung kabupaten Bengkulu Tengah. Sosialisasi pengelolaan dana desa berbasis manajemen risiko meliputi; (a) Manajemen risiko dalam perencanaan, pelaksanaan dan pengawasan pembangunan desa, (b) Manajemen risiko penatausahaan, pelaporan, dan pertanggung jawaban keuangan, dan (c) Strategi menurunkan potensi risiko pengelolaan dana desa. Dari sosialisasi pengabdian ini dan hasil evaluasi dari kegiatan maka di peroleh kesimpulan bahwa perangkat desa telah memiliki pengetahuan dan pemahaman tentang pentingnya pengelolaan dana desa berbasis risiko. Keyword: Pengelolaan Dana Desa, Manajemen Resiko
PELATIHAN PENINGKATAN AKUNTABILITAS DANA DESA Lisa Martiah Nila Puspita; Vika Fitranita; Robinson Robinson; Fenny Marietza; Rini Indriani; Irwansyah Irwansyah
Jurnal INDONESIA RAYA (Pengabdian pada Masyarakat Bidang Sosial, Humaniora, Kesehatan, Ekonomi dan Umum) Vol 4, No 1 (2023)
Publisher : Perkumpulan Dosen Muda Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37638/indonesiaraya.4.1.7-10

Abstract

Permasalahan yang timbul dalam pengelolaan dana desa adalah berkenaan dengan kesiapan SDM dalam menjalankan program yang telah direncanakan, pemahaman (interpretasi) bagaimana mengelola atau menggunakan dana desa. Permasalahan berikutnya adalah pada tahap pelaporan keuangan dana desa. Hal tersebut yang menjadi persoalahan pada Desa Bandung Marga Kecamatan Bermani Ulu Raya Kabupaten Rejang Lebong. Pelaporan dana desa menjadi hal yang wajib sebagai bentuk akuntabilitas desa kepada pemangku kepentingan, diantaranya masyarakat dan negara (pemerintah pusat). Metode yang dilakukan dalam pengabdian masyarakat ini adalah dengan metode pelatihan dan pendampingan guna membantu perangkat desam lama menyusun pelaporan keuangan Dana Desa. Hasil dari pengabdian ini masyarakat Desa Bandung Marga Kecamatan Bermani Ulu Raya Kabupaten Rejang Lebong, khususnya perangkat Desa dapat memiliki pemahaman dalam penyusunan pelaporan keuangan desa dengan baik dan dapat mengatasi permasalahan-permasalahan yang timbul dalam penyusunan laporan keuangan desa
Pemanfaatan Sistem Informasi Manajemen Daerah Pada Kinerja Pengelola Keuangan dan Kepuasan Pengguna Sebagai Variabel Intervening Irwansyah
Ekuitas: Jurnal Pendidikan Ekonomi Vol. 11 No. 2 (2023)
Publisher : Fakultas Ekonomi Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ekuitas.v11i2.68301

Abstract

This study aims the local management system (SIMBA) on financial management performance with user satisfaction as an intervening variable This research was conducted on OPD in Bengkulu Province. This type of research is quantitative. The data used are primary data obtained from questionnaires. Sample selection using the Census method. Data were analyzed using Structural Equation Modeling with Partial Least Squares (PLS) and using SmartPLS 5 software. The results showed that the use of information systems and financial management satisfaction had a positive effect on financial management performance in OPD in Bengkulu Province or 72.5%.
Pengaruh Desentralisasi, Strategi Bisnis dan Informasi Akuntansi Manajemen Terhadap Kinerja Manajerial Irwansyah Irwansyah; Indah Oktari Wijayanti; Sri Wahyuni
InFestasi Vol 19, No 2 (2023): DESEMBER
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v19i2.22130

Abstract

Penelitian ini bertujuan untuk menginvestigasi pengaruh desentralisasi, strategi bisnis dan informasi akuntansi manajemen terhadap kinerja manajerial. Kinerja manajerial menjadi salah satu fokus utama karena dinilai memainkan peran krusial keberlanjutan organisasi. Penelitian ini menggunakan metode kuantitatif dengan pendekatan survey. Penelitian ini melibatkan manajer perhotelan sebagai responden. Manajer merupakan penggerak dan penggelola utama aktivitas organisasi sehingga mampu menggambarkan kondisi manajerial secara komprehensif. Hasil penelitian menunjukkan bahwa pengaruh desentralisasi dapat meningkatkan terhadap kinerja manajerial. Pemberian kewenangan membentuk otonomi sehingga manajer lebih efektif dalam melakukan pengelolaan. Temuan penelitian menunjukkan bahwa strategi bisnis mendorong peningkatan kinerja manajerial. Adanya informasi akuntansi manajemen terbukti berpotensi meningkatkan kinerja manajerial. Penelitian memberikan implikasi beberapa upaya krusial yang perlu dipertimbangkan manajemen untuk meningkatkan kinerja manajerial pada organisasi. This research aims to investigate the effect of decentralization, business strategy and management accounting information on managerial performance. Managerial performance is one of the main focuses because it is considered to play a crucial role in organizational sustainability. This research uses quantitative methods with a survey approach. This research involved hotel managers as respondents. Managers are the main movers and organizers of organizational activities so they are able to describe managerial conditions comprehensively. The research results show that the influence of decentralization can improve managerial performance. Giving authority creates autonomy so that managers are more effective in managing. Research findings show that business strategy encourages increased managerial performance. The existence of management accounting information has been proven to have the potential to improve managerial performance. Research provides implications for several crucial efforts that management needs to consider to improve managerial performance in organizations.
“PENGARUH IMPLEMENTASI SUSTAINABLE DEVELOPMENT GOALS, LINGKUNGAN PENGENDALIAN DAN SPIRITUALITAS TERHADAP PENCEGAHAN FRAUD” Nadia Pratiwi; Irwansyah Irwansyah
JURNAL ILMIAH EDUNOMIKA Vol 8, No 1 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i1.11446

Abstract

Fraud is an intentional act. This research aims to determine the effect of implementing sustainable development goals, control environment, and spirituality on fraud prevention. The sample for this research was all village officials in Talang Empat sub-district, Central Bengkulu. The research method is quantitative, and uses SmartPLS 3.00 software. The results of this research explain that the implementation of sustainable development goals, control environment and spirituality have a significant positive effect on fraud prevention.
“PENGARUH FRAUD HEXAGON, FAKTOR ORGANISASI DAN INTEGRITAS TERHADAP PERILAKU KECURANGAN AKADEMIK MAHASISWA AKUNTANSI” Selviana Selviana; Irwansyah Irwansyah
JURNAL ILMIAH EDUNOMIKA Vol 8, No 1 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i1.11447

Abstract

This research aims to determine the influence of the Fraud Hexagon, Organizational Factors and Integrity on the Academic Fraud Behavior of Bengkulu University Accounting Students. In this study, the population used was 165 people with the criteria being students of the 7th semester accounting study program who had taken audit courses and using a non-probability sampling method based on the results of calculations using the Slovin formula, a research sample of 117 students was obtained. In this research, the method used is a quantitative method in testing hypotheses and processing data using statistical data tools, namely SmartPLS 3.00. The results of this research show that the cheating hexagon factors that influence accounting students' academic cheating behavior are pressure, opportunity, ability and arrogance, while rationalization and collusion have no effect on accounting students' academic cheating behavior. Based on the research results, it was also found that organizational factors did not have a significant influence, while integrity had a negative influence on accounting students' academic fraudulent behavior.
“PENGARUH INDEPENDENSI AUDITOR, EMOTIONAL QUOTIENT DAN PROFESIONALISME AUDITOR TERHADAP KUALITAS AUDIT PADA BPKP PROVINSI BENGKULU” Adinda Luthfia Thomas Hoswandi; Irwansyah Irwansyah
JURNAL ILMIAH EDUNOMIKA Vol 8, No 1 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i1.11444

Abstract

The aim of this research is to determine the influence of auditor independence, emotional quotient and auditor professionalism on audit quality at the Bengkulu Province BPKP with a total of 60 people and a sample of 53 respondents. In this research, quantitative methods were used to test hypotheses and the data was processed by Smart PLS 3.00. The results of this research show that auditor independence shows that it has no effect on audit quality, while emotional satisfaction and auditor professionalism show that it has an effect on audit quality.
Co-Authors Adinda Luthfia Thomas Hoswandi Fenny Gustiana Fenny Marietza Fitrawati Ilyas Ilham Putra Laksana Lisa Martiah Nila Puspita Muhammad Rifqi Syafdel Nadia Pratiwi Nurna Aziza Rini Indriani Robinson Robinson Selviana Selviana Sri Wahyuni Vika Fitranita Wijayanti, Indah Oktari