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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

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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (583.008 KB)

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)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (864.417 KB)

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

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

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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.

MOTIVATING CONSUMERS TOWARDS A COMMON GOAL: A PERSUASION STRATEGY RELYING ON FACTSOR EMOTIONS Fitriana; Agusiady, Ricky; Aripin, Zaenal
Journal of Jabar Economic Society Networking Forum Vol. 1 No. 5 (2024): Jesocin - April
Publisher : Organisasi Kreatif Indonesia Emas

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In an increasingly complex and diverse marketing world, the use of persuasion strategies that combine facts and emotions is becoming increasingly important to motivate consumers toward a common goal with a particular brand or product. This research aims to explore the most effective strategies for integrating facts and emotions in marketing, as well as to analyze how contextual factors such as product type, consumer demographics and media platforms influence their implementation. By collecting data from various literature sources, this research presents an in-depth understanding of the concept of persuasion strategies that combine facts and emotions, as well as identifying contextual factors that influence its implementation. The research results show that a holistic approach that integrates a strong story or narrative with relevant facts is the most effective strategy in combining facts and emotions. However, contextual factors such as product type, consumer demographics, and media platforms play an important role in determining the most appropriate strategy. This research provides valuable insights for marketing practitioners to develop persuasion strategies that are more relevant and effective in motivating consumers towards shared goals with a particular brand or product.

MOTIVATING CONSUMERS TOWARDS A COMMON GOAL: A PERSUASION STRATEGY RELYING ON FACTSOR EMOTIONS Fitriana; Agusiady, Ricky; Aripin, Zaenal
Journal of Jabar Economic Society Networking Forum Vol. 1 No. 5 (2024): Jesocin - April
Publisher : Organisasi Kreatif Indonesia Emas

Show Abstract | Download Original | Original Source | Check in Google Scholar

In an increasingly complex and diverse marketing world, the use of persuasion strategies that combine facts and emotions is becoming increasingly important to motivate consumers toward a common goal with a particular brand or product. This research aims to explore the most effective strategies for integrating facts and emotions in marketing, as well as to analyze how contextual factors such as product type, consumer demographics and media platforms influence their implementation. By collecting data from various literature sources, this research presents an in-depth understanding of the concept of persuasion strategies that combine facts and emotions, as well as identifying contextual factors that influence its implementation. The research results show that a holistic approach that integrates a strong story or narrative with relevant facts is the most effective strategy in combining facts and emotions. However, contextual factors such as product type, consumer demographics, and media platforms play an important role in determining the most appropriate strategy. This research provides valuable insights for marketing practitioners to develop persuasion strategies that are more relevant and effective in motivating consumers towards shared goals with a particular brand or product.

The Influence of Audit Procedures, Audit Fees, Time Budget Pressure, and Auditor Skepticism on Audit Quality: A Case Study during the Covid -19 Pandemic in Public Service Management Agusiady, Raden Ricky; Ismail, Muhammad Taofik; Avianty, R. Rita
Jurnal Manajemen Pelayanan Publik Vol 8, No 3 (2024): Jurnal Manajemen Pelayanan Publik
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/jmpp.v8i3.56329

This study investigates the effects of audit processes, audit fees, time budget pressure, and auditor skepticism on audit quality in the context of public service administration during the COVID-19 pandemic. Employing a descriptive associative approach, this research uses a questionnaire for primary data collection, complemented by path analysis as the statistical method. Data sources include primary data from survey responses and secondary data from books, journals, and other scholarly sources. The study focuses on 41 Public Accounting Firms (KAP) in Bandung area, with a sample of 37 respondents as the unit of analysis. Results will be interpreted through path analysis. The research reveals that the audit situation during the COVID-19 pandemic acts as a linking variable between the independent variables (audit processes, audit fees, time budget pressure, and auditor skepticism) and audit quality. This study emphasizes the critical role of auditor professionalism and skepticism in maintaining the reliability of audit results under crisis conditions. By enhancing understanding of audit dynamics during the pandemic and strengthening auditor capabilities to manage external pressures, this study aims to improve transparency and accountability in the public service sector.

INFLUENCE OF PROFITABILITY AND SOLVENCY ON THE FINANCIAL PERFORMANCE OF TELECOMMUNICATION COMPANIES Dharma, Ida Bagus Rai Satria; Putri, Aufa Nurristi; Handayani, Wuri; Agusiady, Ricky
Multifinance Vol. 2 No. 3 (2025): Multifinance
Publisher : PT. Altin Riset Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61397/mfc.v2i3.257

Purpose This research aims to find out, analyze and describe how much Profitability and Solvency have a partial and simultaneous influence on financial performance. The independent variables in this research are Profitability as measured by Net Profit Margin (NPM) and solvency as measured by Debt to Equity Ratio (DER), while the dependent variable used in this research is Financial Performance as measured by Return on Assets (ROA). The population in this study was 19 Telecommunications Sub Sector companies listed on the Indonesia Stock Exchange (BEI) 2019-2022. Methods, this research sample used a purposive sampling method, thereby obtaining 10 Telecommunications Sub-Sector companies that met the criteria. Result, the research results show that partial Profitability has a significant effect on Financial Performance with a significant value of 0.0000 < 0.05 and Solvency has no significant effect on Financial Performance with a significant value of 0.2515 > 0.05. Finding, Simultaneously Profitability, and Solvency have a significant effect on Financial Performance with a significant value of 0.000000 < 0.05.

THE INFLUENCE OF FINANCIAL LITERACY AND LOCUS OF CONTROL ON FINANCIAL BEHAVIOR ON STUDENTS OF UNIVERSITAS SANGGA BUANA INSTITUTIONS Putri, Amelisca Eka; Agusiady, Ricky; Susanto, Bambang; Ratnawati, Aryanti
Multifinance Vol. 2 No. 3 (2025): Multifinance
Publisher : PT. Altin Riset Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61397/mfc.v2i3.342

This study aims to examine the effect of financial literacy, locus of control, and lifestyle on the financial behavior of students at Sangga Buana University in Bandung. The background of this study is based on the importance of good financial behavior in supporting financial well-being, especially among students as a productive age group that is forming their financial habits. This study uses a quantitative approach with descriptive and verifiable methods. Data was collected through questionnaires distributed to 100 active student respondents from Sangga Buana University in Bandung. The analysis technique used is multiple linear regression analysis to test the simultaneous and partial effects of the independent variables on the dependent variable. The results showed that simultaneously, financial literacy, locus of control, and lifestyle have a significant effect on students' financial behavior. Partially, financial literacy has a positive and significant effect on financial behavior, which indicates that the higher the students' understanding of finance, the better their financial behavior. Locus of control also has a significant positive effect, indicating that students with confidence in internal control over their lives tend to have better financial behavior. On the other hand, lifestyle has a negative effect on financial behavior, which means that the more consumptive the lifestyle of students, the worse their financial behavior. This study is expected to be a reference for educational institutions in designing programs to improve financial literacy and form positive attitudes toward personal financial management.

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