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All Journal Infestasi Owner : Riset dan Jurnal Akuntansi Ministrate: Jurnal Birokrasi dan Pemerintahan Daerah Jurnal Akuntansi
Ready Wicaksono
Sekolah Tinggi Ilmu Ekonomi Balikpapan
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences

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Faktor – Faktor yang Mempengaruhi Kepuasan Pengguna Sistem Informasi Pengelolaan Keuangan Daerah (SIPKD) pada Kalangan Pegawai Negeri Sipil Ready Wicaksono; Mispiyanti Mispiyanti
InFestasi Vol 15, No 2 (2019): DESEMBER
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v15i2.6007

Abstract

The Regional Financial Management Information System is an application developed by the Ministry of Home Affairs Directorate General of Regional Finance in the context of accelerating data transfer and efficiency in collecting regional financial data. One important aspect of utilizing the Regional Financial Management Information System is understanding the factors that influence the satisfaction of users of the Regional Financial Management Information System. This study regarding the use of SIPKD within the framework of the TAM theory and the Delone and Mclean Model (2003) to find out whether the system quality, information quality, service quality, infrastructure factors, and self-efficacy affect the satisfaction of SIPKD users. The Data collection method used in this study is a survey method by distributing questionnaires to respondents. The better the quality of the system, it will provide accurate and relevant quality information so that it helps the SIPKD users make the right decision. The services provided are of high quality and supported by the process of providing maximum internet connection infrastructure and facilities to provide SIPKD user satisfaction. Employees who use SIPKD have high self-efficacy. System quality, information quality, service quality, technological infrastructure factors, self-efficacy have a positive effect on SIPKD user satisfaction.
Analisis Pengaruh Profitabilitas dan Kebijakan Dividen Terhadap Nilai Perusahaan dengan Struktur Modal sebagai Variabel Mediasi Ready Wicaksono; Mispiyanti Mispiyanti
Owner : Riset dan Jurnal Akuntansi Vol. 4 No. 2 (2020): Article Research
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v4i2.237

Abstract

This study aims to determine the relationship and influence of profitability variables, and dividend policy on firm value and capital structure variables as a mediator. The population is all state-owned companies listed on the Stock Exchange during 2015 - 2018. The sampling technique uses purposive sampling. Data analysis used regression and multiple tests. The results of this study prove that profitability has no effect on firm value but does affect the capital structure, dividend policy has an effect on firm value and also on capital structure, capital structure has no effect on firm value, the capital structure cannot mediate the relationship of profitability and dividend policy on firm value.
Tobacco Policy: Prioritize State Revenue or Public Health Nuphanudin Nuphanudin; Zakaria Zakaria; Muhammad Hermansyah; Ready Wicaksono; Fakhry Amin
Ministrate: Jurnal Birokrasi dan Pemerintahan Daerah Vol 5, No 1 (2023): Birokrasi dan Pemerintahah di Daerah 10
Publisher : Jurusan Administrasi Publik FISIP UIN SGD Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/jbpd.v5i1.23967

Abstract

The Indonesian government has tried to make tobacco policy fair on many fronts. This is because even though the excise tax on tobacco provides a fairly high amount of revenue for the state, at the same time, the existence of tobacco has a negative health impact on the community. This research seeks to see how tobacco policy implementation affects state revenues and public health. The method used in this study is a descriptive qualitative approach. The data used in this research comes from various research results and previous studies regarding tobacco policy in Indonesia. The results of this study then found that tobacco control policies in Indonesia always experience development every year. This is because the government needs to devise a strategy that can be fair to all parties in the short and medium term. As for the long term, the government needs to find alternative solutions to tobacco excise revenue. This is because the tobacco policy's ultimate goal is to provide welfare for the people of Indonesia
INFLUENCE OF COMPETENCE, INDEPENDENCE, SPIRITUAL QUOTIENT, EMOTIONAL QUOTIENT, AND AUDIT TENURE ON AUDIT QUALITY Ready Wicaksono; Mispiyanti Mispiyanti
Jurnal Akuntansi Vol. 11 No. 2 (2021)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/j.akuntansi.11.2.137-148

Abstract

Audit quality is the probability of an assessment given by the auditor about the discovery of a violation in the client's accounting system and reports the violation. The purpose of this study is to obtain empirical evidence of competence, independence, spiritual quotient, emotional quotient, and audit tenure variables on audit quality. This research is quantitative. The population in this study is the Public Accountant Office in Yogyakarta with the sample selection method that is convenience sampling. The data is taken from respondents' responses to positive and negative statements contained in the questionnaire. Data processing and hypothesis testing techniques using SPSS version 22. The results of this study prove that competence, independence, spiritual quotient, emotional quotient, and audit tenure have a significant positive effect on audit quality. This shows that an auditor must have good personal quality, adequate knowledge, and special expertise in his field, not influenced by other parties, and is obliged to be honest not only to the management and owners of the company but also users of financial statements, have a spiritual and emotional good, and a deeper and more complete understanding of the company's operational activities, along with the increase in the number of years of the audit engagement with the company so that it has an impact on the quality of audits produced.
Co-Authors Fakhry Amin Mispiyanti Mispiyanti Mispiyanti, Mispiyanti Muhammad Hermansyah Nuphanudin Nuphanudin Zakaria Zakaria