Articles
<![CDATA[SENJANGAN ANGGARAN : STUDI ATAS PENGENDALIAN ANGGARAN, IKLIM KERJA ETIS DAN PERSEPSI KEADILAN PROSEDURAL ]]>
<![CDATA[Galih Fajar Muttaqin]]>
<![CDATA[ Jurnal Riset Akuntansi Terpadu Vol 9, No 1 (2016) ]]>
Publisher : <![CDATA[FEB Universitas Sultan Ageng Tirtayasa ]]>
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DOI: 10.35448/jrat.v9i1.4277
<![CDATA[Abstract Data was collected by distributing questionnaires using purposive sampling technique to the respondents. Respondents are middle and lower level managers in Banten which of course involved in the budgeting process, with a total of 41 respondents at public organization. Data were analyzed using SEM with the help of SmartPLS version 2.0. Results from this study revealed that the variable Budgetary Control Effectiveness and Ethical Work Climate has a positive and significant impact on the Procedural Justice perception. Variable Ethical Work Climate and Procedural Justice Perception Climate has a negative and significant impact on the Propensity to Create Budgetary Slack, while the variable Budgetary Control Effectiveness no significant effect on the Propensity to Create Budgetary Slack.]]>
<![CDATA[SISTEM PENGUKURAN KINERJA : TINJAUAN DALAM MENINGKATKAN KINERJA USAHA MIKRO KECIL DAN MENENGAH ]]>
<![CDATA[Galih Fajar Muttaqin]]>
<![CDATA[ Tirtayasa Ekonomika Vol 12, No 2 (2017) ]]>
Publisher : <![CDATA[FEB Universitas Sultan Ageng Tirtayasa ]]>
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DOI: 10.35448/jte.v12i2.4460
<![CDATA[Management functions consisting of planning, coordinating, directing and controlling are carried out by managers in order that the success of corporate management can be achieved in accordance with the intended purpose. Such success can be seen through performance. This research intends to analyze the influence of performance measurement system, management control system to performance.This research uses quantitative method which the data obtained through spreading of questioner with purposive sampling method. Data analysis is done by using PLS software.The results of this study indicate that (1) Performance Measurement System influences the Management Control System (2) Management Control System affects the performance.]]>
<![CDATA[INTER-ORGANIZATIONAL COST MANAGEMENT : PENERAPAN INTERNAL ELECTRONIC INTEGRATION, EXTERNAL ELECTRONIC INTEGRATION, DAN INTERNAL COST MANAGEMENT ]]>
<![CDATA[Galih Fajar Muttaqin]]>
<![CDATA[ Tirtayasa Ekonomika Vol 11, No 2 (2016) ]]>
Publisher : <![CDATA[FEB Universitas Sultan Ageng Tirtayasa ]]>
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DOI: 10.35448/jte.v11i2.4160
<![CDATA[The purpose of this study is to examine the implementing of internal electronic integration, external electonic integration in inter-organizational cost management. Data was collected by distributing questionnaires using purposive sampling technique to the respondents. Respondents are middle and lower level managers in Banten which of course involved in the budgeting process, with a total of 90 respondents. Data were analyzed using SEM with the help of SmartPLS. Results from this study revealed that the variable Internal Electronic Integration, External Electronic Integration and Internal Cost Management significant impact on Inter-Organizational Cost Management. Key Word : INTER-ORGANIZATIONAL COST MANAGEMENT, INTERNAL ELECTRONIC INTEGRATION, EXTERNAL ELECTRONIC INTEGRATION, INTERNAL COST MANAGEMENT]]>
<![CDATA[The Influence Of The Quality Of Financial Reports On The Performance Of Public Sector Organizations ]]>
<![CDATA[Dabella Yunia]]>;
<![CDATA[Galih Fajar Muttaqin]]>
<![CDATA[ JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Vol. 9 No. 2 (2022) ]]>
Publisher : <![CDATA[Universitas Serang Raya ]]>
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DOI: 10.30656/jak.v9i2.4606
<![CDATA[The purpose of this study was to examine the quality of financial reports based on gender effect on the performance of public sector organizations (non-government) and to test accountability on the performance of public sector organizations (non-government), as well as to examine the moderation of the variables of public accountability. The data used in this study is primary data. The data source is a Public Sector Organization registered with the Ministry of Law and Human Rights of the Republic of Indonesia (https://ahu.go.id/). The selection of the Banten region in this research location is because Banten has both medium and large public sector organizations. Most are dominated by public sector organizations whose financial operations must be carried out by accountants and public managers. Statistical analysis in this study uses software Partial Least Square (PLS) version 3. The quality of financial reports prepared by women and men in public sector organizations affects the performance of public sector organizations. Accountability affects the performance of public sector organizations. Accountability can moderate the quality of financial reports on the performance of public sector organizations. The results of the research are used as material to find the best solution or possibility in solving social problems, to analyze social phenomena that occur in society.]]>
<![CDATA[Cash Receipt and Disbursement System on Micro Small and Medium Enterprises ]]>
<![CDATA[Yusac Lasmana]]>;
<![CDATA[Galih Fajar Muttaqin]]>;
<![CDATA[Dabella Yunia]]>
<![CDATA[ Journal of Applied Business, Taxation and Economics Research Vol. 1 No. 3 (2022): February 2022 ]]>
Publisher : <![CDATA[PT. EQUATOR SINAR AKADEMIA ]]>
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DOI: 10.54408/jabter.v1i3.54
<![CDATA[The purpose of this final project is to determine the system of cash receipts and disbursements in CV. BERDJUANG. The method used in writing this final project is descriptive method. This writing uses primary data and secondary data obtained from CV. BERDJUANG. The data source comes from internal data. How to collect data through observation, interviews, and documentation collected from CV. BERDJUANG.Based on final project research, the cash receipt system in CV. BERDJUANG is good, it's just that there is no petty cash. Cash disbursement system on CV. BERDJUANG is good enough, it's just that there are often errors in the calculation of money with cash records, but it has been resolved by the company's leaders.]]>
<![CDATA[Workshop on Financial and Tax Reports for MSMEs in Tenjoayu ]]>
<![CDATA[Kurniasih Dwi Astuti]]>;
<![CDATA[Dabella Yunia]]>;
<![CDATA[Windu Mulyasari]]>;
<![CDATA[Nana Nofianti]]>;
<![CDATA[Galih Fajar Muttaqin]]>
<![CDATA[ MOVE: Journal of Community Service and Engagement Vol. 1 No. 1 (2021): September 2021 ]]>
Publisher : <![CDATA[EQUATOR SINAR AKADEMIA ]]>
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DOI: 10.54408/move.v1i1.7
<![CDATA[This community service tries to identify, analyze and solve financial report problems for Micro, Small and Medium Enterprises in Tenjoayu Village, Serang Banten. As a village that is in its infancy, Sindangsari Village requires the intervention of academics to improve the quality of human resources in accordance with the existing potential. The basic problem for Micro, Small and Medium Enterprises in Tenjoayu Village is the low knowledge of financial reports and taxation of Micro, Small and Medium Enterprises in Tenjoayu Village. This community service is carried out using persuasive methods for Micro, Small and Medium Enterprises in Tenjoayu Village, lectures, and field practice. This activity aims to improve the quality of human resources in Micro.]]>
<![CDATA[Tutorial Submit Articles on the Open Journal System (OJS) ]]>
<![CDATA[Chandra Prasadhita]]>;
<![CDATA[Galih Fajar Muttaqin]]>;
<![CDATA[Dabella Yunia]]>
<![CDATA[ MOVE: Journal of Community Service and Engagement Vol. 1 No. 1 (2021): September 2021 ]]>
Publisher : <![CDATA[EQUATOR SINAR AKADEMIA ]]>
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DOI: 10.54408/move.v1i1.9
<![CDATA[Submitting articles to the Online Journal System (OJS) has been seen as a difficult thing for the public. The proposed community service program is a community service program that aims to provide easy solutions for the community to publish research results. The public can take advantage of technology to publish works through the Open Journal System (OJS). Based on the background of the proposer team and the experience of the proposer team, hereby, the team proposes a community service program with the theme "Tutorial Submit Articles on the Online Journal System (OJS)". The training will provide material and practical presentation. The results of these activities are expected to provide benefits for academics and other researchers to publish their work.]]>
<![CDATA[PENYUSUNAN LAPORAN KEUANGAN UMKM BERBASIS SAK EMKM ]]>
<![CDATA[Dabella Yunia]]>;
<![CDATA[Galih Fajar Muttaqin]]>;
<![CDATA[Windu Mulyasari]]>;
<![CDATA[Kurniasih Dwi Astuti]]>;
<![CDATA[Nana Nofianti]]>;
<![CDATA[Tri Wahyudi]]>;
<![CDATA[Muhammad Nawawi]]>;
<![CDATA[Chandra Prasadhita]]>
<![CDATA[ Jurnal Warta Desa (JWD) Vol. 3 No. 2 (2021): Jurnal Warta Desa (JWD) ]]>
Publisher : <![CDATA[Lembaga Penelitian dan Pengabdian Masyarakat Universitas Mataram ]]>
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DOI: 10.29303/jwd.v3i2.133
<![CDATA[The preparation of financial reports which has been seen as a difficult thing for Micro, Small and Medium Enterprises (MSMEs). The proposed community service program is a community service program that aims to provide easy solutions for Micro, Small, and Medium Enterprises in Banten Province in preparing financial reports. As a form of community service, community service was held with the theme "Workshop on the Preparation of MSME Financial Reports based on SAK EMKM". The workshop will be conducted in the form of presentation of basic accounting material and presentation of SAK EMKM.]]>
<![CDATA[MEDIASI JOB INNOVATION DALAM PENINGKATAN JOB PERFORMANCE PADA MASA PANDEMI COVID 19 ]]>
<![CDATA[Galih Fajar Muttaqin]]>;
<![CDATA[Asih Machfodzhoh]]>;
<![CDATA[Nabilla Audrey Frishilla]]>
<![CDATA[ Jurnal Akademi Akuntansi Vol. 4 No. 1 (2021): Jurnal Akademi Akuntansi (JAA) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Malang ]]>
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DOI: 10.22219/jaa.v4i1.16449
<![CDATA[This study aims to examine the effect of Empathetic Leadership on Job Performance with Job Innovation as an Intervening variable. This research is a type of quantitative research, data is collected using primary data and questionnaires to obtain information from respondents, namely middle managers who work in manufacturing companies in the provinces of DKI Jakarta, Banten and Answerarat. The analytical method used is Structural Equation Modeling (SEM) with Partial Least Square (PLS) Path Modeling with the SmartPLS 2.0 analysis tool. The result of this research is that Empathetic leadership has an effect on Job Innovation and Job Performance. Empathetic leadership affects Job Performance through Job Innovation.]]>
<![CDATA[PENGARUH IMPLEMENTASI TOTAL QUALITY MANAGEMENT TERHADAP KINERJA KEUANGAN DENGAN KUALITAS KINERJA SEBAGAI VARIABEL INTERVENING ]]>
<![CDATA[Galih Fajar Muttaqin]]>;
<![CDATA[Rita Dharmayanti]]>
<![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.v19i1.114
<![CDATA[Tujuan dari penelitian ini adalah untuk menganalisis pengaruh penerapan Total Quality Management (TQM) terhadap kinerja keuangan dengan moderat kualitas kinerja efek. Data yang digunakan dalam penelitian ini diperoleh dari perusahaan perbankan yang berlokasi di Indonesia. Dari 56 kuesioner yang dibagikan, jumlah kuesioner kembali adalah 39 kuesioner (69,64%). Data diolah dengan menggunakan Structural Equation Modeling (SEM) dengan menggunakan program software Partial Least Square (PLS). Penelitian ini menggunakan metode purposive sampling dengan sampel penelitian adalah midlle dan manajer yang lebih rendah. Sumber data diperoleh dari penelitian lapangan, khususnya dengan membagikan kuesioner untuk memperoleh data primer. Hasil penelitian menunjukkan (1) Pelaksanaan TQM berpengaruh positif terhadap kinerja kualitas (2) efek positif kinerja Kualitas kinerja keuangan (3) TQM berpengaruh langsung pada kinerja keuangan (4) kinerja Kualitas menengahi TQM terhadap kinerja keuanganThe purpose of this study was to analyze the influence implementation Total Quality Management (TQM) on financial performance with moderating effect quality performance. The data used in this study were obtained from the banking company located in Indonesia. Of the 56 questionnaires distributed, the number of questionnaires returned was 39 questionnaires (69,64%). The data were processed using the Structural Equation Modeling (SEM) by using a software program Partial Least Square (PLS). This study uses purposive sampling method with the sample of research is midlle and lower managers. The data sources was obtained from field research, in particular by distributing questionnaires to acquire primary data. The results showed (1) Implementation TQM positive effect on quality performance (2) Quality performance positive effect on financial performance (3) TQM direct effect on financial performance (4) Quality performance mediate TQM on financial performance.]]>
