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All Journal Jurnal Manajemen Pelayanan Publik Jurnal Sains Sosio Humaniora Jurnal Bidang Ilmu Kesehatan PREPOTIF : Jurnal Kesehatan Masyarakat Enrichment : Journal of Management JOURNAL SCIENTIFIC OF MANDALIKA (JSM) Jurnal Pengabdian kepada Masyarakat Healthy Journal Golden Ratio of Finance Management Jurnal DIALEKTIKA : Jurnal Ilmu Sosial International Journal of Islamic Business and Management Review Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Administrasi Publik dan Bisnis (JaPaBis) Amkop Management Accounting Review (AMAR) Multifinance KISA INSTITUE : Journal of Economics, Accounting, Business, Management, Engineering and Society Jesocin : Journal of Jabar Economic Society Networking Forum Jesocin : Journal of Economics, Accounting, Business, Management, Engineering and Society
Ricky Agusiady
Universitas Sangga Buana
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Medicine & Pharmacology Nursing Public Health Social Sciences Transportation Other

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Pengaruh Sistem Pengendalian Internal, Audit Internal, Audit Eksternal Dan Tindak Lanjut Hasil Pemeriksaan Terhadap Kualitas Laporan Keuangan Pemerintah Daerah Dan Implikasinya Terhadap Good Government Governance: Studi Kasus Pada OPD Pemerintahan Daerah Asriyani Pratiwi; Ricky Agusiady
Jurnal Sains Sosio Humaniora Vol. 6 No. 1 (2022): Volume 6, Nomor 1, Juni 2022
Publisher : LPPM Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jssh.v6i1.19484

Abstract

Untuk mengetahui bagaimana sistem pengendalian internal, audit internal, audit eksternal dan tindak lanjut hasil pemeriksaan terhadap kualitas laporan keuangan pemerintah serta implikasinya pada good government governance di Pemerintah Kota Jambi. Penelitian ini merupakan penelitian kuantitatif. Data penelitian diperoleh dari penyebaran angket kepada 255 pegawai instansi Pemerintah Kota Jambi dari 50 OPD. Hasil penelitian menunjukkan bahwa (1) Sistem pengendalian internal dan audit internal tidak memberikan pengaruh terhadap kualitas laporan keuangan Pemerintah Daerah Kota Jambi. Sedangkan, audit internal dan tindak lanjut hasil pemeriksaan memberikan pengaruh yang signifikan terhadap kualitas laporan keuangan pemerintah Daerah Kota Jambi. Secara bersamaan sistem pengendalian intern pemerintah, audit internal, audit eksternal dan tindak lanjut hasil pemeriksaan memberikan pengaruh yang signifikan terhadap kualitas laporan keuangan pemerintah daerah Kota Jambi dengan kontribusi sebesar 35.4% dan 64.6 lainnya dipengaruhi oleh variabel luar penelitian ini. (2) sistem pengendalian intern, audit eksternal dan kualitas laporan keuangan Pemerintah Daerah Kota Jambi memberikan pengaruh yang signifikan terhadap good government governance. Sedangkan, audit internal dan tindak lanjut hasil pemeriksaan tidak memberikan pengaruh terhadap good government governance. Secara bersamaan sistem pengendalian internal, audit internal, audit eksternal, tindak lanjut hasil pemeriksaan dan kualitas laporan keuangan Pemerintah Daerah Kota Jambi memberikan pengaruh yang signifikan terhadap good government governance dengan kontribusi sebesar 57.6% dan 42.4% lainnya dipengaruhi oleh variabel diluar penelitian ini. (3) Sistem pengendalian internal memberikan pengaruh langsung terhadap good government governance yaitu sebesar 0.240 dan pengaruh tidak langsung sistem pengendalian internal terhadap good government governance yaitu sebesar 0.018. Dalam hal ini sistem
PERANAN AUDIT INTERNAL DALAM MENUNJANG EFEKTIVITAS PENGENDALIAN INTERN KAS H.R. Ricky Agusiady
AKURAT | Jurnal Ilmiah Akuntansi FE UNIBBA Vol. 8 No. 2 (2017): AKURAT Edisi Mei-Agustus 2017 | Jurnal Ilmiah Akuntansi FE UNIBBA
Publisher : Fakultas Ekonomi UNIBBA

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Abstract

Kas sangat mudah untuk diselewengkan sehingga diperlukannya pengendalian intern kas. Dan untuk memastikan pengendalian intern kas berjalan dengan benar sesuai dengan unsur – unsur pengendalian intern maka diperlukan audit internal untuk mengawasi dan mengevaluasi efektifitas dan efesiensi pengendalian internal. Penelitian ini bertujuan untuk mengetahui dan mengaudit pelaksanaan audit internal untuk mengetahui dan mengaudit pengendalian intern kas, untuk mengetahui dan mengaudit peranan audit internal dalam menunjang efektivitas pengendalian intern kas . Metode penelitian yang digunakan adalah metode penelitian deskriptif dengan pendekatan survei yang kemudian dilakukan pengolahan data dan analisis data dengan menggunakan metode penelitian kualitatif dengan audit internal sebagai variabel bebas (independen) dan pengendalian intern kas variabel terikat (dependen). Pengumpulan data primer dilakukan dengan cara menyebarkan kuesioner. Kuesioner menggunakan skala Likert untuk mengetahui tanggapan responden terhadap audit internal dan pengendalian intern kas. Analisisnya menggunakan koefesien korelasi Product Moment, regresi linier sederhana, koefesien determinasi, dalam perhitungannya menggunakan SPSS 18. Besar koefesien korelasi 0.454 yang artinya bahwa audit internal memiliki hubungan yang rendah tetapi searah dengan pengendalian intern kas. Sedangkan peranan yang memiliki sebesar 20.6% dan sisanya 79.4% dipengaruhi oleh faktor lain. Nilai t hitung (3.80) > t tabel (2.00) berada pada daerah penolakan Ho, sehingga Ho ditolak dan Ha diterima. Berdasarkan hasil pembahasan, menarik kesimpulan bahwa audit internal berperan secara signifikan dalam menunjang efektivitas pengendalian intern kas.
Special Allocation Funds (Dak) & Regional Original Income (Pad): How to Manage and Economic Growth in Bandung Regency Ricky Agusiady
Enrichment : Journal of Management Vol. 12 No. 1 (2021): November: Management Science
Publisher : Institute of Computer Science (IOCS)

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Abstract

Over time, regional development plans have experienced several problems and obstacles, which are in fact very contrary to the objectives of regional autonomy being proclaimed by the central government, which among others have the aim of creating independence, delegation of authority, exploring the potential of regional government resources so that they are well established. financially. However, not all local governments are financially secure. Seeing several phenomena shows that the financial performance of each local government is different. This can be seen from the increase in regional original income but not followed by an increase in regional spending. This study uses a descriptive study method with a quantitative approach and data triangulation analysis, the results of the study explain that, certain regional financial management can be reflected in the Regional Revenue and Expenditure Budget (APBD) owned by each region, so that it can be used as an instrument to create regulations for regional development. local government. Increasing the allocation of capital expenditure in the form of fixed assets which includes infrastructure, equipment, facilities and infrastructure is very important to increase economic productivity because the higher the capital expenditure, the higher the productivity of the economy. Therefore, the existence of regional autonomy is very influential on the economic growth of a region because it gives freedom to local governments to make their own financial plans and make strategic policies that can affect the progress of the region.
PENYULUHAN MANAJEMEN KESEHATAN LINGKUNGAN DAN PENYULUHAN KESEHATAN DI DESA MEKARWANGI KECAMATAN SINDANGKERTA KABUPATEN BANDUNG BARAT Vip Paramarta; Sri Rochani Mulyani; Farida Yuliati; Kosasih Kosasih; Fitriana Fitriana; R. Ricky Agusiady; Didin Saepudin; Taufik Zulfikar; Sumeidi Kadarisman; Firman Perkasa Yudha
J-ABDI: Jurnal Pengabdian kepada Masyarakat Vol. 2 No. 7: Desember 2022
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/jabdi.v2i7.4127

Abstract

Penyuluhan manajemen kesehatan lingkungan dan penyuluhan kesehatan masyarakat sangat dibutuhkan oleh masyarakat Desa Mekarwangi Kecamatan Sindangkerta Kabupaten Bandung Barat. Tujuan kegiatan ini adalah memberikan pengetahuan dan wawasan tentang pentingnya menjaga lingkungan yang sehat, dan membentuk jiwa yang sehat dan bahagia, agar dapat meningkatkan produktivitas kerja di sektor pertanian dan pekerjaan lainnya. Selain memperkenalkan dan mempromosikan khususnya Program Pascasarjana Universitas Sangga Buana YPKP. Kegiatan penyuluhan manajemen kesehatan lingkungan dan penyuluhan kesehatan masyarakat telah dilaksanakan dengan baik sesuai dengan rencana serta masyarakat sangat antusias mengikuti dengan baik sampai dengan selesai.
INTEGRITAS SERTA INDEPENDENSI DALAM MENJAGA KUALITAS AUDIT AKUNTAN PUBLIK DI KABUPATEN SUKABUMI Agusiady, Ricky

Publisher :

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (74.738 KB) | DOI: 10.31955/mea.v4i1.1628

Abstract

Laporan keuangan merupakan salah satu media terpenting yang harus ada dalam setiap perusahaan agar dapat melihat kondisi perusahaan dalam keadaan baik atau tidak. Laporan Dalam menyampaikan infromasi akuntansi yang dihasilkan oleh auditor tidak dapat dikatakan berkualitas. Seperti yang terjadi pada sebuah Kantor Akuntan Publik dimana tidak mempertimbangkan fakta-fakta dan tidak memberikan opini yang sesuai dimana tidak jujur dalam mengaudit laporan keuangan yang akan mempengaruhi terhadap kualitas audit seorang auditor. Dalam melaksanakan audit, auditor bukan hanya semata untuk kepentingan klien, namun juga untuk pihak lain yang berkepentingan terhadap laporan keuangan auditan, Untuk itu tujuan dari penelitian ini adalah untuk mengetahui seberapa besar pengaruh independensi dan integritas terhadap Kualitas Audit pada Kantor Akuntan Publik di Kabupaten Sukabumi. Metode yang digunakan dalam penelitian ini adalah metode deskriptif. Unit observasi penelitian ini dilakukan di 9 Kantor Akuntan Publik di Kabupaten Sukabumidengan total responden 30 auditor. Uji Statistik yang digunakan adalah Statistical Product Service Solution dengan analisis regresi linier bergandan serta uji hipotesisnya menggunakan aplikasi SPSS 2.0. Hasil penelitian ini menunjukkan bahwa Independensi dan integritas mempengaruhi kualitas audit di Kantor Akuntan Publik di Kabupaten Sukabumi. Dimana independensi dan integritas memiliki pengaruh positif terhadap kualitas audit.
POST COVID: WHAT LESSONS CAN BE LEARNED FOR THE BANKING AND MSME INDUSTRY Aripin, Zaenal; Agusiady, Ricky; Saepudin, Didin
Journal of Economics, Accounting, Business, Management, Engineering and Society Vol. 1 No. 1 (2023): Kisa Institute - December
Publisher : PT. Kreatif Indonesia Satu

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Abstract

The COVID-19 pandemic has had a significant impact on global business dynamics, especially in the banking industry and Micro, Small and Medium Enterprises (MSMEs). Changes in consumer behavior, economic uncertainty, and supply chain disruption demand rapid adaptation and innovation. Therefore, this study aims to explore lessons learned from post-COVID-19 experiences and apply them in the context of the banking industry and MSMEs. This research aims to identify key lessons that can be drawn from the post-COVID-19 experience and analyze the impact on the strategy and sustainability of the banking industry and the development of MSMEs. This research uses descriptive qualitative methods by conducting in-depth case studies of several banking institutions and MSMEs that have experienced significant changes after COVID-19. Data collection was conducted through interviews, document analysis, and participatory observation. This research resulted in an in-depth understanding of the impact of COVID-19 on the banking industry and MSMEs, as well as the identification of key lessons. It found that adaptability, cross-sector collaboration, digital transformation, and adaptive risk management are crucial elements for the future success and sustainability of these two sectors.
Micro and Small Enterprise Development: Modeling the Triangle of Business Consulting, Knowledge Absorption Capacity, and Innovation in Indonesia Saepudin, Didin; Agusiady, Ricky; Aripin, Zaenal
Journal of Economics, Accounting, Business, Management, Engineering and Society Vol. 1 No. 2 (2024): Kisa Institute - January
Publisher : PT. Kreatif Indonesia Satu

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Abstract

Micro and Small Enterprise (MSE) development has an undeniable role in Indonesia's economic dynamics. The success of MSEs in facing challenges and achieving sustainable growth is key to the country's economic progress. This study aims to detail and understand the impact of the business consulting triangle, knowledge absorption capacity, and innovation on the development of MSEs in Indonesia. The research method used involved an in-depth literature review and a qualitative approach. The literature review opened up horizons of understanding on key concepts related to MSEs, while the qualitative approach provided the ability to explore and understand the broader context and dynamics affecting MSEs. The results of this study reveal that the triangle of business consulting, knowledge absorption capacity and innovation plays an important role in forming the foundation of MSE growth. Successful implementation of this model can help MSEs optimize their potential, improve competitiveness and contribute to national economic development. This research provides in-depth insights for stakeholders, government and businesses related to MSEs in Indonesia. The implications of these findings can be used as a basis for designing more effective policies, strateg
THE IMPORTANCE OF A SENSE OF PURPOSE FOR SALESPERSONS: MORE THAN JUST A FINANCIAL ASPECT Aripin, Zaenal; Agusiady, Ricky; Ariyanti, Maya
Journal of Economics, Accounting, Business, Management, Engineering and Society Vol. 1 No. 3 (2024): Kisa Institute - February
Publisher : PT. Kreatif Indonesia Satu

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Abstract

In a competitive business environment, the role of a salesperson is not only limited to achieving financial targets, but also involves creating strong relationships with customers and contributing to the company's long-term goals. In this context, it is important to understand the role of a sense of purpose as a powerful motivator for salespeople, which goes far beyond just the financial aspect. This research aims to explore the importance of a sense of purpose for salespeople and its impact on performance, customer relationships and mental well-being. The research method used is qualitative with a descriptive analysis approach. Data was obtained through in-depth interviews with salespeople from various industries and content analysis of relevant literature. The research results show that a sense of purpose plays a key role in increasing sales force motivation, performance, and job satisfaction. Additionally, a sense of purpose also influences customer relationships, with salespeople who have a strong sense of purpose tending to be more caring and empathetic towards customer needs. Additionally, a sense of purpose is also linked to mental wellbeing, with salespeople who have a clear sense of purpose tending to have lower stress levels and better mental wellbeing.
STRATEGIES FOR MAINTAINING CUSTOMER SATISFACTION POST PRODUCT RECALL: SYNERGY OF SETTLEMENT, BRAND EQUITY, AND LEVEL OF SEVERITY Aripin, Zaenal; Agusiady, Ricky; Kosasih
Journal of Economics, Accounting, Business, Management, Engineering and Society Vol. 1 No. 3 (2024): Kisa Institute - February
Publisher : PT. Kreatif Indonesia Satu

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Abstract

The strategy of maintaining customer satisfaction after product withdrawal is a major concern for companies in the competitive business era. This research aims to investigate how completion synergy, brand equity, and product withdrawal severity interact in the context of strategies for maintaining customer satisfaction. The main objective of this research is to understand how completion synergy, brand equity, and severity of product withdrawal influence customer satisfaction after product withdrawal. In addition, this study also aims to explore effective strategies in managing various levels of product withdrawal severity. The research method used in this research is qualitative, using data obtained from related journals, articles and books. Qualitative data will be analyzed using an inductive approach to explore various aspects of strategies for maintaining customer satisfaction after product withdrawal. The research results show that completion synergy, brand equity, and the severity of product withdrawal interact with each other and influence customer satisfaction after product withdrawal. Companies that are able to provide holistic solutions, have strong brand equity, and respond appropriately to the severity of product recalls tend to have higher levels of customer satisfaction.
THE INFLUENCE OF SOCIAL MEDIA COMMUNICATION ON CONSUMER PERCEPTIONS OF BRANDS AND PURCHASE INTENTIONS IN THE PANDEMIC AND POST-PANDEMIC ERA: AN ANALYTICAL STUDY Agusiady, Ricky; Saepudin, Didin; Aripin, Zaenal
Journal of Jabar Economic Society Networking Forum Vol. 1 No. 2 (2024): Jesocin - Januari
Publisher : Organisasi Kreatif Indonesia Emas

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Abstract

The global pandemic, particularly the COVID-19 pandemic, has resulted in fundamental changes in consumer behavior, triggering a transformation in their interactions with social media. This research explores the impact of social media communication on consumers' brand perceptions and purchase intentions amid the pandemic and post-pandemic era through a thorough literature review. Detailing findings from relevant journals and information sources, this research provides in-depth insights into the complex dynamics between social media, brand perception and consumer purchase decisions. The literature analysis includes an in-depth understanding of how social media influences the way consumers form perceptions of brands, modify their preferences, and ultimately affect purchase intentions. Findings from related studies are comprehensively integrated to produce a holistic view of the role of social media in shaping consumer behavior. The results of this literature review are expected to contribute to academic understanding and provide practical guidance for companies in adapting their marketing strategies to the evolving consumer dynamics in the pandemic and post-pandemic era.
Co-Authors Anisha Natasya Asriyani Pratiwi Avianty, R. Rita Beddu, Erniaty Chatarina Umbul Wahyuni Dharma, Ida Bagus Rai Satria Didin Saepudin Endang Ruchiyat Faisal, Ijang Farida Yuliati Farida Yuliaty Firdausi, Qonita Firman Perkasa Yudha Fitriana Fitriana Fitriana Gustirani, Indri Haddan Dongoran Ismail , Muhammad Taofik Ismail, Muhammad Taofik Jaya, Ade Indra Kadarisman, Sumeidi Kosasih Kosasih KOSASIH KOSASIH, KOSASIH Kurniawan, Sunny Agung Lestari , Henny Setyo Lisma Yanti, Lisma Marsel Pasaribu Maya Ariyanti Putri, Amelisca Eka Putri, Aufa Nurristi Rahmatsyah Rahmatsyah, Rahmatsyah Rahmawati , Adelia Ratnawati , Aryanti Ratnawati, Aryanti Riana, Nia Saepudin, Didin Sri Rochani Mulyani Sumeidi Kadarisman Taufik Zulfikar Vip Paramarta Wuri Handayani Zaenal Aripin