Articles
<![CDATA[Interactive Control System, Intended Strategy, Implemented Strategy dan Emergent Strategy ]]>
<![CDATA[Ismail, Tubagus]]>;
<![CDATA[Sudrajat, Darjat]]>
<![CDATA[ Journal the Winners: Economics, Business, Management, and Information System Journal Vol 13, No 2 (2012): The Winners Vol. 13 No. 2 2012 ]]>
Publisher : <![CDATA[Bina Nusantara University ]]>
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DOI: 10.21512/tw.v13i2.655
<![CDATA[The purpose of this study was to examine the relationship between management control system (MCS) and strategy formation processes, namely: intended strategy, emergent strategy and impelemented strategy. The focus of MCS in this study was interactive control system. The study was based on Structural Equation Modeling (SEM) as its multivariate analyses instrument. The samples were upper middle managers of manufacturing company in Banten Province, DKI Jakarta Province and West Java Province. AMOS Software 16 program is used as an additional instrument to resolve the problem in SEM modeling. The study found that interactive control system brought a positive and significant influence on Intended strategy; interactive control system brought a positive and significant influence on implemented strategy; interactive control system brought a positive and significant influence on emergent strategy. The limitation of this study is that our empirical model only used one way relationship between the process of strategy formation and interactive control system.]]>
<![CDATA[KEPUASAN KLIEN DAN KEGUNAAN LAPORAN AUDIT EKSTERNAL STAKE HOLDER (PERSPEKTIF KLIEN AUDIT) ]]>
<![CDATA[Ismail, Tubagus]]>
<![CDATA[ Jurnal Organisasi dan Manajemen Vol 11 No 1 (2015) ]]>
Publisher : <![CDATA[LPPM Universitas Terbuka ]]>
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<![CDATA[The purpose of the paper is to test a structural equation model (SEM) of client satisfaction with the audit, and of client perception of the usefulness of the audit to external stakeholders. A questionnaire was mailed to audit clients, i.e. of manufacturing go public companies in the province of Banten; 57 useable questionnaires were returned. Data were processed using the SEM software Partial Least Square (PLS). The data suggest that auditors face difficulties in handling divided loyalties, as audit clients perceive a strong relationship between client satisfaction and usefulness to external stakeholders. The higher auditors competence is perceived to be by the clients, the more satisfied they are with the audit and the more useful they believe the audit is to external stakeholders. The more skeptical the auditor is perceived to be by the clients, the less satisfied they are with the audit and the moreuseful they believe the audit is to external stakeholders. The findings extend previous results, the better the relationship with the auditor is perceived to be by the clients, the more satisfied they are with the audit and the less useful they believe the audit is to external stakeholders. The study addresses an issue most auditing research has not explicitly considered: the distinction between client satisfaction with the audit and client perceptions of the usefulness of the audit to external stakeholders.
Tujuan dari artikel ini adalah untuk menguji model persamaan struktural (SEM) atas kepuasan klien, audit, dan persepsi klien tentang kegunaan audit kepada pemangku kepentingan eksternal. Responden penelititan ini adalah 57 klien audit, yang bekerja di perusahaan manufaktur go public di Provinsi Banten. Data diolah dengan menggunakan softwareSEM Partial Least Square (PLS). Hasil penelitian menunjukkan bahwa auditor menghadapi kesulitan dalam menangani kesetiaan yang terbagi bagi, antara harus berada pada posisi kepuasan klien dan kegunaan kepada para pemangku kepentingan eksternal. Semakin berkompeten auditor, semakin puas klien audit dan lebih bermanfaat untuk stakeholdereksternal. Semakin skeptis auditor yang dianggap oleh klien, semakin kurang puas mereka klien audit dan semakin berguna untuk stakeholdereksternal. Semakin baik hubungan dengan auditor yang dianggap oleh klien, semakin puas klien audit dan kurang berguna bagi stakeholdereksternal. Penelitian ini membahas masalah penelitian audit belum secara eksplisit dipertimbangkan.]]>
<![CDATA[INTERACTIVE CONTROL SYSTEM DAN STRATEGI UNTUK MENINGKATKAN PEMBELAJARAN INTERNAL STUDI KASUS PADA INDUSTRI KREATIF DI JAWA BARAT ]]>
<![CDATA[Ismail, Tubagus]]>
<![CDATA[ Jurnal Organisasi dan Manajemen Vol 10 No 1 (2014) ]]>
Publisher : <![CDATA[LPPM Universitas Terbuka ]]>
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<![CDATA[Penelitian ini bertujuan untuk menguji asosiasi menggunakan Sistem Pengendalian Manajemen dan pembentukan strategi yang dimaksudkan dan strategi yang muncul yang dapat meningkatkan pembelajaran. Fokus dari MCS digunakan dalam penelitian ini adalah sistem kontrol interaktif. Penelitian ini menggunakan model persamaan struktural sebagai alat analisis multivariat. Sampel yang digunakan adalah pemilik dan pengelola industri kreatif kecil dan menengah di Jawa Barat. Software AMOS 16 digunakan sebagai alat untuk memecahkan masalah dari SEM. Temuan dari penelitian ini adalah: sistem kontrol interaktif memiliki dampak positif dan signifikan terhadap strategi yang dimaksudkan dan strategi muncul, yang dibentuk oleh sistem kontrol interaktif lanjut juga memiliki dampak positif dan signifikan terhadap pembelajaran intern. Batasan penelitian ini adalah model empiris dalam penelitian ini hanya menggunakan hubungan satu arah antara sistem kontrol interaktif dan strategi proses.]]>
<![CDATA[INTERACTIVE CONTROL SYSTEM DAN STRATEGI UNTUK MENINGKATKAN PEMBELAJARAN INTERNAL STUDI KASUS PADA INDUSTRI KREATIF DI JAWA BARAT ]]>
<![CDATA[Ismail, Tubagus]]>
<![CDATA[ Jurnal Organisasi Dan Manajemen Vol 10 No 1 (2014) ]]>
Publisher : <![CDATA[LPPM Universitas Terbuka ]]>
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<![CDATA[Penelitian ini bertujuan untuk menguji asosiasi menggunakan Sistem Pengendalian Manajemen dan pembentukan strategi yang dimaksudkan dan strategi yang muncul yang dapat meningkatkan pembelajaran. Fokus dari MCS digunakan dalam penelitian ini adalah sistem kontrol interaktif. Penelitian ini menggunakan model persamaan struktural sebagai alat analisis multivariat. Sampel yang digunakan adalah pemilik dan pengelola industri kreatif kecil dan menengah di Jawa Barat. Software AMOS 16 digunakan sebagai alat untuk memecahkan masalah dari SEM. Temuan dari penelitian ini adalah: sistem kontrol interaktif memiliki dampak positif dan signifikan terhadap strategi yang dimaksudkan dan strategi muncul, yang dibentuk oleh sistem kontrol interaktif lanjut juga memiliki dampak positif dan signifikan terhadap pembelajaran intern. Batasan penelitian ini adalah model empiris dalam penelitian ini hanya menggunakan hubungan satu arah antara sistem kontrol interaktif dan strategi proses.]]>
<![CDATA[HUBUNGAN STRATEGI DAN KINERJA DENGAN PENGGUNAAN SISTEM PENGENDALIAN MANAJEMEN SEBAGAI VARIABEL MODERATING ]]>
<![CDATA[Ismail, Tubagus]]>;
<![CDATA[Bangun, Nurainun]]>
<![CDATA[ Jurnal Akuntansi Vol 19, No 1 (2015): January 2015 ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Tarumanagara ]]>
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DOI: 10.24912/ja.v19i1.118
<![CDATA[Hubungan antara sistem pengendalian manajemen (SPM) dan strategi tidak hanya fokus pada jenis SPM yang digunakan, melainkan pada cara manajer dalam menggunakan SPM. Penelitian ini menyelidiki pengaruh penggunaan diagnostik dan interaktif SPM pada hubungan strategi dan kinerja organisasi. Sifat dari hubungan antara SPM, strategi dan kinerja tergantung pada konteks organisasi. Penelitian yang dilakukan mengenai SPM dan strategi di negara-negara berkembang jumlahnya terbatas. Penelitian kali ini merupakan penelitian empiris pertama yang dilakukan, yang mengeksplorasi hubungan antara penggunaan SPM, strategi kompetitif dan kinerja organisasi berdasarkan data yang diperoleh dari perusahaan industri manufaktur di Provinsi Banten. Temuan penelitian mendukung pendapat bahwa keduanya (penggunaan diagnostik dan interaktif) memoderasi hubungan antara strategi bisnis dan kinerja. Responden penelitian ini adalah 40 eksekutif manajer yang bekerja di perusahaan industri manufakutr di Provinsi Banten. Dalam penelitian ini analisis data menggunakan pendekatan Warp Partial Least Square (PLS) dengan menggunakan Solfware Warp PLS versi 2.00. Temuan lain penelitian ini adalah efek moderat yang diciptakan oleh penggunaan diagnostik SPM lebih signifikan ketika strategi kepemimpinan biaya yang diterapkan untuk kinerja. Tidak terdapat bukti yang mendukung eksklusifitas proposisi Porter dari strategi bisnis untuk kinerja yang lebih baik. Akibatnya, hasil penelitian ini mempunyai dampak penting bagi praktek manajemen dan literatur akademik.The relationship between management control systems (MSS) and the strategy does not only focus on the type of SPM is used, but on how managers in using SPM. This study investigated the effect of the use of diagnostic and interactive SPM on the relationship strategy and organizational performance. The nature of the relationship between SPM, strategies and performance depends on the organizational context. Research conducted on the SPM and strategies in developing countries is limited. The present study is the first empirical research conducted, which explores the relationship between the use of SPM, competitive strategy and organizational performance based on data obtained from the manufacturing companies in the province of Banten. The research findings support the view that both (the use of diagnostic and interactive) moderate the relationship between business strategy and performance. Respondents are 40 executive managers working in industry companies manufakutr in Banten Province. In this study, data analysis using Warp approach Partial Least Square (PLS) using PLS Warp Solfware 2:00 version. Another finding of this study is a moderate effect created by the use of diagnostic SPM is more significant when the cost leadership strategy that is applied to the performance. There is no evidence to support the proposition Porter exclusivity of the business strategy for better performance. Consequently, the results of this study have important implications for management practice and academic literature.]]>
<![CDATA[PENGARUH KOMPENSASI DAN KOMPETENSI DENGAN MOTIVASI SEBAGAI INTERVENING DALAM MENINGKATKAN KINERJA ]]>
<![CDATA[Meutia, Meutia]]>;
<![CDATA[Sari, Ika]]>;
<![CDATA[Ismail, Tubagus]]>
<![CDATA[ Jurnal Manajemen Vol 20, No 3 (2016): October 2016 ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Tarumanagara ]]>
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DOI: 10.24912/jm.v20i3.12
<![CDATA[The objective of this research was to test the impact of system financial and nonfinancial compensation, competency on the employee performance and on the motivation as intervening variable. The research used partial least square method for the hypotesis testing and produced 100 respondent for the sample by using nonprobability samples with the convinience method. The result of the research revealed that the system of financial and nonfinancial compensation have significance impacts on employee performance and motivation but the competency does not  significance impacts on employee performance and motivation. However, further result revealed that motivation have significance impacts on employee performance.In order to improve the employee performance, the training is a needed and should be conducted in accordance with the job position. Moreover, the fair compensation with the range not far from the employee expectation.]]>
<![CDATA[PENGARUH BUDAYA ORGANISASI, INTELLECTUAL CAPITAL DAN KERAGAMAN PENGUKURAN KINERJAN TERHADAP KINERJA ORGANISASI (STUDY EMPIRIS PERUSAHAAN MANUFAKTUR DI PROVINSI BANTEN ) ]]>
<![CDATA[Amrullah, Rahadian]]>;
<![CDATA[Ismail, Tubagus]]>;
<![CDATA[Uzliawati, Lia]]>
<![CDATA[ JURNAL RISET AKUNTANSI TIRTAYASA Vol 3, No 2 (2018): October ]]>
Publisher : <![CDATA[Pascasarjana Universitas Sultan Ageng Tirtayas ]]>
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DOI: 10.48181/jratirtayasa.v3i2.5499
<![CDATA[This study aims to find empirical evidence on the influence of Organizational Culture, Intellectual Capital, and Diversity of Performance Measurement on the performance of the Organization. Sampling method used in this study is the method of purposive sampling and obtained sample research of 60 manufacturing companies as an observation item contained in Banten Province. Data were analyzed using Partial Least Square (PLS) software. The results of this study indicate that the (1) organizational culture has a positive and significant influence on the organizational performance, (2) organizational culture variables have positive and significant effect on Intellectual capital, (3) Intellectual Capital has a positive and significant influence on the diversity performance measurement, (4) diversity performance measurement have positive and significant influence to organizational performance, (5) Intellectual Capital negative affects organizational performance and (6) Intellectual Capital positivelyaffects organizational performance mediated by Diversity Performance measurement.Keywords: Organizational Culture, Intellectual Capital, Diversity of Performance Measurement, Organizational Performance]]>
<![CDATA[ANALISIS AUDIT EXPECTATION GAP PADA SEKTOR PUBLIK (Studi Empiris pada Pemerintah Provinsi Banten) ]]>
<![CDATA[Nasrullah, Nasrullah]]>;
<![CDATA[Ismail, Tubagus]]>;
<![CDATA[Yazid, Helmi]]>
<![CDATA[ JURNAL RISET AKUNTANSI TIRTAYASA Vol 2, No 1 (2017): April ]]>
Publisher : <![CDATA[Pascasarjana Universitas Sultan Ageng Tirtayas ]]>
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DOI: 10.48181/jratirtayasa.v2i1.5011
<![CDATA[This study aims to determine the effect of accounting knowledge, qualifications and work experience of auditors on the audit expectation gap and audit expectation gap in the quality of the audit report. In addition, this study investigated the mediating role of audit expectation gap. Structured questionnaire was distributed randomly to 86 auditee of 43 Local Government Organizations in Banten Province. A total of 70 questionnaires of the completed and analyzed.  The sample in this study were taken by using the data collection method called purposive sampling. The criteria of the sample in this study is the fourth echelon officials in charge of finance and reporting. The data obtained were analyzed by using PLS analysis technique (Partial Least Square) through the PLS software. Moreover, to test the hypothesis of the mediating, Sobel test was used to examine the relationship existing intervening variables in the hypothesis. The results showed that accounting knowledge no effect in reducing the gap expectations of the audit, and the audit expectation gap can not mediate accounting knowledge on the quality of the audit report. Auditor's qualifications and work experience effect in reducing the gap expectations of audit and audit expectation gap may mediate the effect of qualifications and work experience of the quality of the audit report. Review findings have implications for understanding change accounting knowledge auditee against the auditor in the audit process is very important and the importance of the recruitment of auditors who have the educational background of accounting.Keywords  : Accounting knowledge, accounting qualification, worok experience,audit expectation gap and quality of audit report. ]]>
<![CDATA[PENGARUH DESENTRALISASI, PERSEPSI KETIDAKPASTIAN LINGKUNGAN, AKUNTABILITAS PUBLIK, BUDAYA ORGANISASI TERHADAP KINERJA MANAJERIAL MELALUI SISTEM AKUNTANSI MANAJEMEN (Studi Empiris Pada Rumah Sakit Di Provinsi Banten) ]]>
<![CDATA[Nurhayadi, Willy]]>;
<![CDATA[Ismail, Tubagus]]>
<![CDATA[ JURNAL RISET AKUNTANSI TIRTAYASA Vol 2, No 2 (2017): October ]]>
Publisher : <![CDATA[Pascasarjana Universitas Sultan Ageng Tirtayas ]]>
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DOI: 10.48181/jratirtayasa.v2i2.4926
<![CDATA[The purpose of this research is to analyze the effect of Decentralization, Perceived Environmental Uncertainty, Public Accountability, Organizational Culture to Managerial Performance Through Management Accounting System. The data used in this study was obtained from the managerial hospital in Banten Province. Of the 248 questionnaires distributed, the number of returned questionnaires and can be processed 169 questionnaires (68.15%). Data is processed by using software program Analysis of Moment Structure (AMOS) Version 16. This research uses purposive sampling method with middle level management and lower level management sample. Sources of data obtained from field research, namely by distributing questionnaires to obtain primary data and research library (Library Research) / documentation. The results showed 1) decentralization has a significant positive effect on the management accounting system; 2) perceived environmental uncertainty has a significant positive effect on management accounting system; 3) public accountability has a significant positive effect on the management accounting system; 4) organizational culture have a significant positive effect on management accounting system; And 5) management accounting system has a significant positive effect on managerial performance.Keywords: decentralization, perceived environmental uncertainty, public accountability, organizational culture, management accounting systems, managerial performance]]>
<![CDATA[MANIFESTASI KINERJA LINGKUNGAN DALAM PERSPEKTIF ILMU AKUNTANSI DI PERUSAHAAN KOTA CILEGON ]]>
<![CDATA[anti, Pebri]]>;
<![CDATA[Ismail, Tubagus]]>;
<![CDATA[Muchlish, Munawar]]>;
<![CDATA[Komarudin, Mochamad Fahru]]>
<![CDATA[ JURNAL RISET AKUNTANSI TIRTAYASA Vol 5, No 2 (2020): October ]]>
Publisher : <![CDATA[Pascasarjana Universitas Sultan Ageng Tirtayas ]]>
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DOI: 10.48181/jratirtayasa.v5i2.9126
<![CDATA[Environmental problems with pollution are generally caused by waste resulting from poorly managed waste disposal systems from the production process. Around 64 of the 470 watersheds are in critical condition. The causes are varied, including industrial waste containing various chemicals. This is because the use of corporate environmental accounting is less proactive to the management of the application of corporate environmental management accounting that is not good. The results of the proper assessment of the company's environmental performance in Banten 2017-2018 there were 9 companies that received a red rating greater than the 2016-2017 assessment year which only 5 companies. This type of research is a comparative causal study. Based on the type of data, this research is a quantitative study, because the data used is in the form of numbers. The method used in data collection in this study is to use survey techniques, namely data collection by questionnaire in 36 companies in the city of Cilegon who follow environmental proper. In this study the data was processed using PLS static tools to have different characteristics from previous studies. Based on the results of the study it can be concluded that Environmental Management Accounting, Environmental Strategy, Physical environmental accounting, Monetary environmental accounting have a positive and significant effect directly on Environmental Performance. And the Environmental Strategy has a positive and significant effect on Environmental Management Accounting directly.]]>
