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All Journal Jurnal Reviu Akuntansi dan Keuangan Proceedings of Annual International Conference Syiah Kuala University - Social Sciences Chapter Kompak : Jurnal Ilmiah Komputerisasi Akuntansi Journal The Winners Journal of Accounting and Investment Al-Amwal : Jurnal Ekonomi dan Perbankan Syari\'ah Jurnal Riset Akuntansi Terpadu Syntax Literate: Jurnal Ilmiah Indonesia AFRE Accounting Financial Review Jurnal Noken: Ilmu-Ilmu Sosial Jurnal Organisasi Dan Manajemen JMM (Jurnal Masyarakat Mandiri) Jurnal Riset Bisnis dan Manajemen Tirtayasa Martabe : Jurnal Pengabdian Kepada Masyarakat Owner : Riset dan Jurnal Akuntansi JURNAL ILMIAH AKUNTANSI UNIVERSITAS PAMULANG JURNAL EKSBIS Dinasti International Journal of Education Management and Social Science Jurnal Riset Akuntansi Kontemporer Jurnal Akuntansi Jurnal Manajemen JURNAL RISET AKUNTANSI TIRTAYASA Kontigensi: Jurnal Ilmiah Manajemen Journal of Applied Business, Taxation and Economics Reseach Al-Buhuts (e-journal) Journal of Accounting and Finance Management (JAFM) International Journal of Applied Business and International Management Eduvest - Journal of Universal Studies GSE-journal Jurnal Kajian Ekonomi dan Perbankan Syariah
Tubagus Ismail
University Of Sultan Ageng Tirtayasa
Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Neuroscience Social Sciences Other

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Village Fund Financial Fraud Prevention Model Using Analytical Hierarchy Process Method Taqi, Muhamad; Ismail, Tubagus; Meutia, Meutia; Sabaruddinsah, Sabaruddinsah; Arifin, Bustanul
Jurnal Organisasi dan Manajemen Vol. 17 No. 2 (2021)
Publisher : LPPM Universitas Terbuka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33830/jom.v17i2.1366.2021

Abstract

The objectives of this study are (1). Identify the factors that cause fraud in village fund management in Banten Province (2). Develop a village fund fraud prevention model using the Analytical Hierarchy Process method. Data collection methods were carried out by in-depth interviews and Focus Group Discussion (FGD) by inviting academics and experts. The analysis technique uses the Analytical Hierarchy Process (AHP) to model the prevention of village fund fraud in Banten Province. Findings. The results of this study indicate that the actor who is considered the most dominant in the occurrence of fraud is the Village Head, and the strategy that is considered the most dominant in preventing fraud is to narrow the opportunities. When viewed from the perspective of a strategy to minimize pressure, the most important aspect is the change in external auditors, from a strategy perspective of narrowing opportunities, the most important aspect is to streamline monitoring, then from the perspective of negative rationalization strategies and positive competency strategies, the most important aspects include ethics education moral and management change, and the last aspect of the closeness of the ruler is the most important aspect in the strategy perspective to reduce arrogance.
EFFECT OF INFORMATION LITERACY AND TOLERANCE OF AMBIGUITY ON MANAGERIAL PERFORMANCE OF SMEs Meutia Meutia; Tubagus Ismail; Nurul Ummi; Desiana Rahmawati
Proceedings of AICS - Social Sciences Vol 9 (2019): the 9th AIC on Social Sciences, Syiah Kuala University
Publisher : Proceedings of AICS - Social Sciences

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (147.99 KB)

Abstract

The managerial performance of the company needs to be improved. Expertise in accessing and evaluating information effectively performed by a manager and the ability to identify, collect, select and analyze accounting data that will assist management in making strategic decisions and for assessing organizational effectiveness. This study aims to investigate the effect of Information Literacy, Tolerance of Ambiguity, Strategic Management Accounting and Managerial Performance. Respondents in this study were fifty-two SME owners or managers in Banten province. The study data analysis used Partial Least Square (PLS) software. The study results found that Information Literacy variable had a positive effect on Strategic Management Accounting, Tolerance of Ambiguity had a positive effect on Managerial Performance, Strategic Management Accounting had a positive effect on Managerial Performance, Information Literacy variable had a positive effect on Managerial Performance.
Interactive Control System, Intended Strategy, Implemented Strategy dan Emergent Strategy Tubagus Ismail; Darjat Sudrajat
The Winners Vol. 13 No. 2 (2012): The Winners Vol. 13 No. 2 2012
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/tw.v13i2.655

Abstract

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.
KESENJANGAN HARAPAN KETERAMPILAN YANG DIMILIKI OLEH SARJANA AKUNTANSI Tubagus Ismail
Jurnal Riset Akuntansi Terpadu Vol 11, No 2 (2018)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (529.401 KB) | DOI: 10.35448/jrat.v11i2.4251

Abstract

The purpose of this article is to explore generic skills possessed by accounting graduates at universities in Banten Province. Data was collected through questionnaires, by conducting non-parametric analysis. The findings of this study are the main causes of the gap in expectations of accounting graduates is the low skill and competence of teachers to produce graduates to have a successful career. The second finding is that teachers in universities actually know the skill needs needed by graduates. The third finding is that the graduates indicated by the company they work for do not fulfill the expected skills and competencies. This finding reflects the importance of curriculum renewal, improving the competence of accounting lecturers. 
STRATEGI PENGELOLAAN KEUANGAN, TATA KELOLA, DAN AKUNTABILITAS UMKM DI MASA PANDEMI COVID-19 Muhammad Taqi; Rudi Zulfikar; Windu Mulyasari; Tubagus Ismail; Dirvi Surya Abbas; Nela Dharmayanti; Rosedian Andriani
JMM (Jurnal Masyarakat Mandiri) Vol 6, No 2 (2022): April
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (413.937 KB) | DOI: 10.31764/jmm.v6i2.7167

Abstract

Abstrak: Pentingnya pemahaman mengenai pengelolaan keuangan tata kelola dan akuntanbilitas sebagai pendukung dalam kegiatan usahanya agar dapat terus bertahan dimasa covid-19. Selain itu, pemahaman akan tata kelola dan akuntanbilitas terkait dari kegiatan dengan melibatkan 509 peserta yang mengikuti kegiatan ini, antara lain UKM, souvenir, catering, seafood, fashion, snack, dan jajanan tradisional lainnya, serta anggota masyarakat. Tujuan dari dilakukannya kegiatan terdiri dari tiga hal. Pertama, untuk meningkatkan pemahaman tata kelola pelaku umkm. Kedua, untuk meningkatkan pemahaman pengelolaan keuangan pelaku umkm. Ketiga, untuk meningkatkan pemahaman akuntabilitas bagi pelaku umkm. tahap dalam metode pelaksaan kegiatan ini. Terdiri dari empat tahap. Tahap pertama, adalah Tahap Persiapan. Tahap kedua, adalah tahap pelaksanaan. Tahap ketiga, adalah evaluasi program dan tahap keempat, adalah pelaporan. Agar pelaksanaan tersebut dapat berjalan dengan baik, maka dilakukan dua pendekatan, yakni, sosialisasi dan diskusi. Di masa pandemi COVID-19, konten yang ditawarkan dalam sosialisasi tersebut adalah pengenalan konsep pengelolaan keuangan, tata kelola, dan tanggung jawab UMKM. Berdasarkan hasil kegiatan yang telah dilakukan, Dengan terselenggaranya program ini, tatanan nilai-nilai masyarakat di bidang pendidikan, khususnya di bidang ekonomi, semakin membaik. Hal tersebut dapat diketahui berdasarkan penilaian yang telah dilakukan dilapangan. Pertama, meningkatnya pemahaman tata kelola pelaku umkm sebesar 85%. Kedua, meningkatnya pemahaman pengelolaan keuangan pelaku umkm sebesar 85%. Ketiga, meningkatnya pemahaman akuntabilitas bagi pelaku umkm sebesar 85%.Abstract: Understanding financial management, governance, and responsibility as a supporter in its economic operations is critical to its survival in the Covid-19 era. In addition, 509 participants in this activity, including SMEs, souvenirs, catering, seafood, fashion, snacks, and other traditional foods, as well as community people, gained an awareness of governance and responsibility. The activity's goal consists of three components. First, to have a better grasp of how MSME actors are governed. Second, to increase knowledge of MSME players' financial management. Third, to improve MSME actors' knowledge of accountability. stage in the process of carrying out this action There are four phases. The Preparation Stage is the initial stage. The implementation stage is the second stage. The third stage is program assessment, followed by reporting. To ensure that the adoption went smoothly, two tactics were used: socializing and dialogue. During the COVID-19 epidemic, the socialization curriculum included an introduction to the ideas of financial management, governance, and MSMEs' responsibilities. Based on the outcomes of previous activities, the execution of this program is improving the order of community values in the field of education, particularly in the economic field. This can be determined depending on the evaluation performed in the field. First, 85 percent of MSME actors now have a better knowledge of how to regulate themselves. Second, 85 percent of MSME players now have a better knowledge of financial management. Third, an 85 percent increase in knowledge of accountability for MSME actors.
PELUANG DAN TANTANGAN UMKM DI MASA PANDEMI COVID-19 Fitriyah Nurhidayah; Putri Mutira; Yanti Yanti; Ratih Purnamasari; Meutia Meutia; Lia Uzliawati; Tubagus Ismail; Dadan Ramdhani; Imam Abu Hanifah; Elvin Bastian; Helmi Yazid; Agus Sholikhan Yulianto
Martabe : Jurnal Pengabdian Kepada Masyarakat Vol 5, No 2 (2022): Martabe : Jurnal Pengabdian Kepada Masyarakat
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jpm.v5i2.695-698

Abstract

Pandemi Covid-19 telah berlangsung lebih dari setahun dan masih belum menunjukkan tanda-tanda akan segera berakhir. Dampaknya sangat luas dan mempengaruhi berbagai sektor, termasuk UKM. Para pelaku usaha tersebut secara langsung mengalami penurunan omzet bahkan menutup usahanya. Sebagai upaya untuk mengurangi atau mengatasi dampak pandemi di sektor UKM, kampus bisa menjadi motor penggerak. Universitas Sultan Ageng Tirtayasa melalui kegiatan Pengabdian kepada Masyarakat tidak ketinggalan juga berkontribusi, namun dengan mempertimbangkan situasi pandemi dan pembatasan kegiatan masyarakat secara langsung dengan jangkauan yang luas dan untuk memutus penyebaran Covid-19 maka digunakan strategi webinar online, yaitu peluang dan tantangan yang dihadapi oleh UKM di Indonesia. di tengah pandemi yang memberikan solusi terbaik.
Analisis Kinerja Pengelolaan Dana Alokasi Khusus Fisik Pada Pemerintah Daerah Lingkup KPPN Serang Indah Setiowati; Tubagus Ismail; Moch. Abdul Kobir
Syntax Literate Jurnal Ilmiah Indonesia
Publisher : Syntax Corporation

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (206.598 KB) | DOI: 10.36418/syntax-literate.v7i1.6353

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh perencanaan dan komitmen organisasi terhadap kinerja pengelolaan Dana Alokasi Khusus Fisik pada Pemerintah Daerah. Penelitian dilakukan pada 4 Pemerintah Daerah lingkup wilayah kerja KPPN Serang. Teknik analisis data dalam penelitian ini menggunakan analisis deskriptif dan analisis verifikatif. Hasil penelitian menunjukkan bahwa perencanaan berpengaruh signifikan terhadap penyerapan anggaran dan kinerja pengelolaan DAK Fisik sedangkan komitmen organisasi tidak signifikan pengaruhnya. Hal ini memperkuat teori yang sudah ada bahwa di bawah kondisi aturan yang ketat dan berisiko, Pemerintah Daerah cenderung menolak risiko dan berhati-hati dalam melaksanakan strategi pelaksanaan kegiatan DAK Fisik. Akibatnya, implementasi anggaran akan melambat dan pelaksanaan perencanaan strateginya buruk, terbukti dengan banyak program dan kegiatan yang gagal salur atau pelaksanaannya tidak sesuai dengan perencanaan sehingga menyebabkan sisa DAK Fisik di Rekening Kas Umum Daerah menjadi membengkak. Faktor perencanaan merupakan faktor yang sangat penting dalam pelaksanaan penganggaran berbasis kinerja. Perencanaan yang baik dapat meningkatkan penyerapan anggaran dan kinerja Pemerintah Daerah dalam pengelolaan DAK Fisik. Pemerintah Daerah perlu meningkatkan kualitas perencanaan, komitmen organisasi dan kualitas Sumber Daya Manusia. Adapun metodenya adalah sosialisasi untuk meningkatkan pemahaman Pemerintah Daerah terhadap Peraturan Penyaluran DAK Fisik dan training/pelatihan bagi para operator DAK Fisik (BPKAD dan OPD). Diperlukan koordinasi yang baik dari masingmasing pihak, baik internal Pemerintah Daerah maupun dengan KPPN.
Kualitas Audit sebagai Pemediasi Ukuran Perusahaan, Ukuran Dewan Komisaris, dan Jenis Kelamin CEO terhadap Fee Audit Destiur Krisnasari Simatupang; Tubagus Ismail; Muhamad Taqi
AFRE (Accounting and Financial Review) Vol 4, No 2 (2021): December
Publisher : Postgraduate Program Merdeka University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/afr.v4i2.6511

Abstract

This study aims to examine the effect of firm size, board of commissioners size, and CEO gender on external auditor fees with audit quality as a mediating variable in banking companies. This study uses secondary data from the annual reports of all banking companies. The sample of this study consisted of 15 banking companies listed on the Indonesia Stock Exchange in 2014-2019 using the purposive sampling method as the research method and using multiple linear regression analysis models and Sobel tests. The results show that the size of the company and the size of the board of commissioners and audit quality partially have a significant effect on external audit fees, and company size on audit fees with audit quality as a mediating variable. While the gender of the CEO has no effect on external audit fees, company size, the size of the board of commissioners, and the gender of the CEO have no effect on audit quality, as well as the size of the board of commissioners, the gender of the CEO has no effect on audit fees with audit quality. as a mediating variable.DOI: https://doi.org/10.26905/afr.v4i2.6511
IMPLEMENTASI STANDAR AKUNTANSI PEMERINTAH BERBASIS AKRUAL TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH Isnan Hari Mardika; Tubagus Ismail
Jurnal Ilmiah Akuntansi Universitas Pamulang Vol 10, No 1 (2022): Jurnal Ilmiah Akuntansi Universitas Pamulang
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/jiaup.v10i1.13284

Abstract

Tujuan penelitian ini adalah untuk mengkonfirmasi dan membuktikan adanya pengaruh penerapan standar akuntansi pemerintahan berbasis akrual terhadap kualitas laporan keuangan  Populasi pada penelitian ini adalah seluruh SKPD yang ada di lingkungan Pemerintah Kota Tangerang Selatan. Sampel yang diambil dalam penelitian ini adalah sebanyak 165 orang responden menggunakan metode purposive sampling. Instrumen data yang digunakan dalam bentuk angket kuesioner dengan pengukuran model skala likert. Pengujian hipotesis menggunakan analisis Structural Equation Modeling (SEM) dengan bantuan software Amos 22 dengan tingkat signifikansi sebesar 0,05 (5%). Hasil pengujian hipotesis mengungkapkan bahwa pengaruh penerapan SAP berbasis akrual terhadap kualitas laporan keuangan pengaruhnya positif signifikan sebesar 0,556 dengan nilai C.R 2,747 > 1,967 dan nilai probabilitas (P) sebesar 0,001 < 0,050. 
THE IMPLEMENTATION OF A MANAGEMENT AUDITON HR RECRUITMENT TO ASSESS THE EFFECTIVENESS OF EMPLOYEE PERFORMANCE Dirvi Surya Abbas; Tubagus Ismail; Muhamad Taqi; Helmi Yazid
JRAK Vol 14 No 2 (2022): 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.v14i2.5941

Abstract

The purpose of this study was to determine the effect of audit planning, recruitment and selection and placement of human resources on the performance of company employees at Pt Indo Taichen Textile Industry. The population of this study includes all parts and divisions of Pt Indo Taichen Textile Industry. The sampling technique used was purposive sampling technique. The type of data used is primary data from interviews and observations to companies and secondary data obtained from company audit reports. The analytical technique used is multiple linear regression analysis using SPSS 26 software. The results showed that the planning audit partially had a significant positive effect on employee performance, the recruitment audit partially had no significant effect on employee performance, and the selection and placement audit partially did not have a significant effect on employee performance. The results of this simultaneous study indicate that the Human Resources (HR) audit affects improvements in improving the performance of company employees, because companies that have carried out audits can find out what HR programs have not been fulfilled, repaired and improved again by the Company.
Co-Authors Abbas, Dirvi Surya Abdul Halim Adha, Wahyu maulid Agus Sholikhan Yulianto Agus Sholikhan Yulianto Agus Solikhan Yulianto Aji, Danyaka Putra Amrullah, Rahadian Andriani, Rosedian anti, Pebri Astuty , Sri Bastian, Elvin Bastian, Elvin Budi Ismantoro, Budi Bustanul Arifin Chandra, Rita Darjat Sudrajat Darjat Sudrajat, Darjat Desiana Rahmawati Destiur Krisnasari Simatupang Dra. Nurainun M.M.,Ak Bangun Faizul Mubarok Fitriyah Nurhidayah Halim, Abdul HARDIANTO - Helmi Yazid Hermawan, Bambang Imam Abu Hanifah Ina Indriana, Ina Indah Setiowati Ira Geraldina Irawati Irawati Ismawati, Iis Isnan Hari Mardika Kokali, Johni Komarudin, Mochamad Fahru Kurniatin, Esti Lia Uzliawati Meutia Meutia Meutia, Meutia Meutia, Meutia Moch. Abdul Kobir Muhammad Taqi Mulyasari, Windu Munawar Muchlish Munawar Muclish Munawar Muclish Mutia Rizky Septiani Nasrullah, Nasrullah Nauw, Karel Nela Dharmayanti Noor, Vera Fitriani Norhamida, Hana Nurdyanto, Sapto Dwi Nurhayadi, Willy Nurul Ummi Pardamean Daulay Purwanto, Agus Joko Putri Mutira Ramdhani, Dadan Ramdhani, Dadan Ratih Purnamasari Ratih Purnamasari, Ratih Reni Farwitawati, Reni Rini Yayuk Priyati, Rini Yayuk Risman Nursyamsir RR. Ella Evrita Hestiandari Rudi Zulfikar Sabaruddinsah Sabaruddinsah, Sabaruddinsah Saipuloh Saipuloh Saipuloh, Saipuloh Sapiri, Muhtar Sari, Ika Sholikhan Yulianto, Agus Sulaeman, Andri Taqi, Muhamad Taqi, Muhamad Uji Nurhayati, Unggul Wahyu Maulid Adha Wawan Ichwanudin Windi Nawati Yanti Yanti Yanti Yanti Yulianto, Agus Solikhan Yuniarti, Rita Yusi, Ahmad Budairy