Articles
<![CDATA[Financial Accountability: Organizational Performance Improvement Through Culture Control And Contractibility ]]>
<![CDATA[Galih Fajar Muttaqin]]>;
<![CDATA[Windu Mulyasari]]>
<![CDATA[ Jurnal Akuntansi Vol. 22 No. 2 (2018): May 2018 ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Tarumanagara ]]>
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DOI: 10.24912/ja.v22i2.348
<![CDATA[This study focuses on performance contracts and the use of performance measurement systems that can affect the performance of government organizations. Implementation of the Contract / Performance Agreement was only implemented in 2015, so it is worth investigating. The context of this research becomes very important to see the reality that occurs in government agencies that tend to report excessive good performance and minimize information about the failure of the program. Performance reports submitted in the form of Government Institution Performance Accountability Report (LAKIP) have been biased. The bias arises because the performance that is delivered is not like the reality in the field so as to mislead the public as the information user and ultimately result in excessive expectations of government institutions. This study examines the influence of contractibility and culture control on the organization's performance and financial accountability of the Regional Government Agency of Banten Province using SEM-PLS test equipment. Test results of 145 sampled data that spread throughout the district in Banten Province resulted in the conclusion (1) contractibility positively affects the performance of public sector organizations; (2) culture control positively affects the performance of public sector organizations; (3) the performance of the organization positively affects the financial accountability of public sector organizations]]>
<![CDATA[Mediating Effect of Management Accounting System on The Relationship Between Competition and Performance ]]>
<![CDATA[Galih Fajar Muttaqin]]>
<![CDATA[ Review of Accounting and Taxation Vol. 1 No. 01 (2022): June 2022 ]]>
Publisher : <![CDATA[Lembaga Penelitian dan Pengabdian kepada Masyarakat Politeknik Piksi Input Serang ]]>
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DOI: 10.61659/reaction.v1i01.131
<![CDATA[Purpose - This study aims to investigate the role of management accounting systems in mediating the relationship between competition and managerial performance in manufacturing companies in Banten Design/method/approach - Respondents in this study were middle managers in manufacturing companies in Banten. The choice of respondents using purposive sampling technique and data collection of respondents using the survey method. Partial Least Square is a data analysis technique used in this study Finding - The results of the study show that there is a positive relationship between competition and the management accounting system on performance. In addition, competition can supply a positive and considerable influence. SA, accounting systems play a role in mediating competition and performance. Originality - This research was conducted to supply an overview of the role of the management accounting system in influencing the level of competition in manufacturing companies in Banten which has an impact on performance.]]>
<![CDATA[EVALUATION OF THE ACHIEVEMENT OF MOTOR VEHICLE TAX TARGETS IN ONE-STOP ADMINISTRATION SERVICES OFFICE CIKANDE SERANG BANTEN ]]>
<![CDATA[Aggraeni, Feni]]>;
<![CDATA[Pratiwi, Esti Utami]]>;
<![CDATA[Fazri, Edward]]>;
<![CDATA[Muttaqin, Galih Fajar]]>
<![CDATA[ Review of Accounting and Taxation Vol. 3 No. 1 (2024): June 2024 ]]>
Publisher : <![CDATA[Review of Accounting and Taxation ]]>
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DOI: 10.61659/reaction.v3i1.168
<![CDATA[Purpose - This study aims to determine and analyze how variance between the target and the realization of motor vehicle tax revenue Design/methodology/approach - This research approach is descriptive by using data types quantitative, this study was conducted with data received from the Office SAMSAT Kabupaten Serang in the form of data on the number of targets and tax realization Motorized Vehicles so as to provide a fairly clear picture of analyze and compare with existing theory. Research data that carried out in the form of primary data and secondary data. Data analysis techniques used in the form of quantitative descriptive analysis techniques. Finding - The results of the study show that seen from the realization of tax revenue Motor Vehicles for 2015-2019 are still below the targets set, this shows that the performance is carried out by SAMSAT Kabupaten Serang Regency in collecting motor vehicle tax not optimal. Motor vehicle tax revenue is revenue which has the greatest contribution in increasing Regional Original Revenue (PAD). Lack of awareness of taxpayers to report tax objects his motorized vehicle. In this case the taxpayer also tends to delay payment or tend to avoid payment. Originality -]]>
<![CDATA[PENGARUH PROFITABILITAS DAN AUDIT TENURE TERHADAP AUDIT REPORT LAG ]]>
<![CDATA[Kurnia, Raisa Nur]]>;
<![CDATA[Uzliawati, Lia]]>;
<![CDATA[Muttaqin, Galih Fajar]]>
<![CDATA[ Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 4 No. 1 (2023): Jurnal Revenue : Jurnal Ilmiah Akuntansi ]]>
Publisher : <![CDATA[LPPM Universitas Bina Bangsa ]]>
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DOI: 10.46306/rev.v4i1.252
<![CDATA[The research was conducted on infrastructure sector companies listed on the Indonesia Stock Exchange in 2017-2021. This study aims to determine the effect of profitability and audit tenure on audit report lag. The method in this research is quantitative research with multiple linear regression. The sampling technique used is purposive sampling method. Based on the results of the study, (1) Profitability has a positive effect on audit report lag. (2) Audit tenure has no significant effect on audit report lag]]>
<![CDATA[The Role of Management Control Systems in Enhancing Business Strategy Effectiveness and Innovation: Implications for Company Performance ]]>
<![CDATA[Fazri, Edward]]>;
<![CDATA[Muttaqin, Galih Fajar]]>;
<![CDATA[Bagaskara, Kurniarga]]>
<![CDATA[ Journal of Applied Business, Taxation and Economics Research Vol. 4 No. 1 (2024): October 2024 ]]>
Publisher : <![CDATA[PT. EQUATOR SINAR AKADEMIA ]]>
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DOI: 10.54408/jabter.v4i1.394
<![CDATA[This study investigates the role of Management Control Systems (MCS) in supporting business strategy effectiveness and innovation, and how these factors influence company performance within the financial services sector. Using a quantitative approach, data were collected through structured questionnaires distributed to 150 financial service companies in Indonesia. The analysis, performed using Partial Least Squares Structural Equation Modeling (PLS-SEM), indicates that MCS positively influences both business strategy effectiveness and innovation. Additionally, the findings reveal that both business strategy effectiveness and innovation significantly contribute to improved company performance. These results underscore the importance of MCS as a strategic tool for fostering innovation and aligning business strategies, ensuring that organizations can navigate dynamic market environments effectively. The study offers practical insights for managers in financial services, emphasizing the need to leverage MCS not only for operational oversight but also as a facilitator of strategic alignment and innovation. Future research may explore these dynamics across different sectors and regions to further validate these findings.]]>
<![CDATA[PELATIHAN PEMBUATAN LAPORAN KEUANGAN USAHA KECIL MIKRO DAN MENENGAH DI KECAMATAN CIPOCOK JAYA KOTA SERANG ]]>
<![CDATA[Titis Nistia Sari]]>;
<![CDATA[Dabella Yunia]]>;
<![CDATA[Galih Fajar Muttaqin]]>
<![CDATA[ Jurnal Abdimas Indonesia Vol. 1 No. 3 (2021): November 2021 ]]>
Publisher : <![CDATA[Perkumpulan Dosen Muslim Indonesia ]]>
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DOI: 10.53769/jai.v1i3.108
<![CDATA[Kegiatan pengabdian pada masyarakat berupa pendampingan dalam pembuatan laporan keuangan bagi usaha mikro dan kecil menengah di Kecamatan Cipocok Jaya. Laporan Keuangan merupakan catatan formal tentang keuangan dari suatu perusahaan. Ini adalah laporan tertulis yang mengukur kekuatan finansial, kinerja, dan likuiditas perusahaan. Selain itu, laporan keuangan juga mencerminkan dampak finansial dari transaksi bisnis.Dari hasil kegiatan pelatihan tersebut para anggota usaha mikro kecil dan menengah Kecamatan Cipocok Jaya mampu membuat neraca awal, membuat jurnal, memposting ke buku besar, menyusun laporan keuangan. Pelaksanaan pelatihan yang diberikan kepada anggota komunitas pedagang bakso di Kecamatan Cipocok Jaya sudah merupakan langkah tepat untuk memotivasi selera usaha masyarakat.]]>
<![CDATA[Pemanfaatan Mendeley sebagai Sarana Penulisan Daftar Pustaka pada Karya Tulis Ilmiah ]]>
<![CDATA[Dabella Yunia]]>;
<![CDATA[Chandra Prasadhita]]>;
<![CDATA[Galih Fajar Muttaqin]]>
<![CDATA[ Jurnal Abdimas Indonesia Vol. 2 No. 3 (2022): Juli-September 2022 ]]>
Publisher : <![CDATA[Perkumpulan Dosen Muslim Indonesia ]]>
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DOI: 10.53769/jai.v2i3.313
<![CDATA[Penulisan artikel ini bertujuan untuk mengetahui apakah diperlukan kegiatan pelatihan ketrampilan menggunakan management reference. Sasaran peserta kegiatan adalah akademisi di wilayah Indonesia. Metode yang digunakan adalah ceramah dan praktik melalui media online Zoommeting. Kegiatan dilaksanakan selama satu hari. Narasumber yang dihadirkan adalah dosen Universitas Sultan Ageng Tirtayasa yang memiliki keahlian dalam menggunakan Mendeley. Hasil kegiatan adalah peserta workshop memiliki akun Mendeley, mampu menginstal Mendeley Dekstop, mampu melakukan metadata dan mampu menyusun daftar pustaka menggunakan Mendeley. Pada akhir kegiatan dapat disimpulkan bahwa tujuan kegiatan workshop tercapai.]]>
<![CDATA[The Effect of The Education Background of The Chief Financial Officer and Profitability on Audit Report Lag ]]>
<![CDATA[Uzliawati , Lia]]>;
<![CDATA[Muttaqin, Galih Fajar]]>;
<![CDATA[Kurnia , Raisa Nur]]>
<![CDATA[ International Journal of Multidisciplinary: Applied Business and Education Research Vol. 4 No. 6 (2023): International Journal of Multidisciplinary: Applied Business and Education Rese ]]>
Publisher : <![CDATA[Future Science / FSH-PH Publications ]]>
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DOI: 10.11594/ijmaber.04.06.07
<![CDATA[This study aims to determine the effect of the chief financial officer's educational background and profitability on audit report lag. The research object is infrastructure sector companies for the 2018-2021 period. The method in this research is quantitative research with multiple linear regression tests. The sampling technique used is the purposive sampling method. Based on the study's results, (1) CFO's educational background does not affect audit report lag. (2) Profitability has a positive effect on audit report lag. The limitations of this study are the possibility of other independent variables that can explain in more detail the audit report lag phenomenon.]]>
<![CDATA[ANALISIS PENYUSUNAN DAN PELAKSANAAN ANGGARAN DI KANTOR SATUAN POLISI PAMONG PRAJA PROVINSI BANTEN ]]>
<![CDATA[Oktavia, Hanna]]>;
<![CDATA[Muttaqin, Galih Fajar]]>;
<![CDATA[Yunia, Dabella]]>
<![CDATA[ Jurnal Vokasi Vol 5, No 2 (2021): Oktober ]]>
Publisher : <![CDATA[Politeknik Negeri Lhokseumawe ]]>
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DOI: 10.30811/vokasi.v5i2.2308
<![CDATA[Artikel ini bertujuan untuk mengetahui proses penyusunan anggaran dan efisiensi pelaksanaan anggaran di kantor Satuan Polisi Pamong Praja Provinsi Banten. Hasil penelitian menunjukkan bahwa penyusunan anggaran di kantor Satuan Polisi Pamong Praja Provinsi Banten secara keseluruhan sudah sesuai dengan Permendagri Nomor 21 Tahun 2011 tetapi tidak dijelaskan secara rinci tentang tahap penyusunan rencana kerja di Satuan Kerja Perangkat Daerah. Tahap penyusunan anggaran yang sesuai, yaitu kepala daerah menyusun rancangan Kebijakan Umum Anggaran APBN dan rancangan Prioritas dan Plafon Anggaran Kemudian rancangan Kebijakan Umum Anggaran Pendapatan dan Belanja Daerah dan rancangan Prioritas dan Plafon Anggaran disampaikan oleh kepala daerah kepada Dewan Perwakilan Rakyat Daerah, Satuan Kerja Perangkat Daerah menyusun Rencana Kerja dan Anggaran-Satuan Kerja Perangkat Daerah, Rencana Kerja dan Anggaran-Satuan Kerja Perangkat Daerah yang telah disusun Satuan Kerja Perangkat daerah disampaikan kepada Pejabat Pembuat Komitmen Daerah, Kepala Daerah menyampaikan rancangan peraturan daerah kemudian menetapkan peraturan daerah tentang Anggara Pendapatan dan Belanja Daera, Pejabat Pembuat Kebijakan Daerah mengumumkan kepada kepala Satuan Kerja Perangkat Daerah agar menyusun Dokumen Pelaksanaan Anggaran-Satuan Kerja Perangkat Daerah, Pejabat Pembuat Kebijakan Daerah mengesahkan rancangan Dokumen Pelaksanaan Anggaran-Satuan Kerja Perangkat Daerah. Keseluruhan tahap tersebut telah dilaksakan oleh Satuan Polisi Pamong Praja Provinsi Banten sudah sesuai dengan peraturan Permendagri Nomor 21 Tahun 2011. Berdasarkan data yang diperoleh, pelaksanaan anggaran di Satuan Polisi Pamong Praja Provinsi Banten Tahun Anggaran 2019 dan 2020 kurang efisien.Kata kunci: analisis penyusunan, pelaksanaan anggaran, efisien]]>
<![CDATA[Stimulating Financial Planning Behavior Through Frontline Employees: a Triadic Analysis of the Role of Servant Leadership and Customer Stewardship Climate in Islamic Banks in Indonesia ]]>
<![CDATA[Heni Indah Pratiwi]]>;
<![CDATA[Galih Fajar Muttaqin]]>;
<![CDATA[Edward Fazri]]>
<![CDATA[ Jurnal Multidisiplin Sahombu Vol. 5 No. 07 (2025): Jurnal Multidisiplin Sahombu, November (2025) ]]>
Publisher : <![CDATA[Sean Institute ]]>
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<![CDATA[Objectives This study aims to investigate the mechanisms through which Frontline Employees (FLEs) in Islamic banks in Indonesia can motivate improved customer financial planning behavior. This study further analyzes how servant leadership and customer stewardship climate strengthen these mechanisms. Design/Methodology or Approach This quantitative study used a triadic approach with data collected from 45 managers, 165 FLEs, and 600 customers from various Islamic banks in Java and Sumatra. Data were analyzed using Structural Equation Modeling (SEM) with bootstrapping techniques to test the mediation and moderation hypotheses. Findings The results prove that FLEs' attention to detail significantly improves customer financial planning behavior through multiple mediation, namely service customization and promotion focus. Another key finding shows that servant leadership and customer stewardship climate positively moderate the relationship between attention to detail and service customization, thereby strengthening the overall indirect effect. Limitations or Implications of the Study The geographic scope and sector (Islamic) specificity are the main limitations. The research implications emphasize the importance of recruiting and training FLEs who are detail-oriented and empathetic, as well as building an organizational culture supported by servant leadership. Originality or Value: This research is one of the first to integrate Regulatory Focus Theory and Conservation of Resources Theory in the context of Islamic financial services in Indonesia. Using a triadic approach, this study provides empirical evidence on the synergy between individuals (FLEs), leadership, and organizational climate in achieving transformative outcomes for customers.]]>
