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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 Toplama
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)

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

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

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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.
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.
COUNTERPRODUCTIVE WORK BEHAVIOR IN CUSTOMER SERVICE: EXPLORING THE FACTORS INVOLVED AND THEIR IMPACT ON THE ORGANIZATION Agusiady, Ricky; Saepudin, Didin; Aripin, Zaenal
Journal of Jabar Economic Society Networking Forum Vol. 1 No. 4 (2024): Jesocin - March
Publisher : Organisasi Kreatif Indonesia Emas

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Abstract

Counterproductive Work Behavior (CWB) in customer service is the focus of attention in the context of human resource management and customer service strategy. This phenomenon has a significant impact on organizations, including decreased customer satisfaction, financial losses, and damage to brand reputation. However, a deep understanding of the factors that influence CWB in customer service and its impact on organizations is still limited. This research aims to explore the factors involved in CWB in customer service and their impact on organizations. In addition, this research also aims to provide better insight into how management can address CWB in customer service to improve organizational performance. The research method used in this research is qualitative. Data was collected through literature studies involving journals, articles and books related to CWB in customer service. Data analysis was carried out by identifying and analyzing the main findings related to the factors that influence CWB and its impact on the organization. The research results show that there are various factors that influence CWB in customer service, including individual, organizational and situational factors. These factors include the level of job stress, job satisfaction, work culture, incentive systems, time pressure, and conflict interactions with customers. The impact of CWB on organizations includes reduced customer satisfaction, financial loss, damage to brand reputation, disruption to operational efficiency, and damage to work culture.
TRANSFORMATION OF TOURISM DESTINATIONS: OVERCOMING THE CHALLENGES OF THE CRISIS TOWARDS SUSTAINABILITY Agusiady, Ricky; Yuliaty, Farida; Aripin, Zaenal
Journal of Jabar Economic Society Networking Forum Vol. 1 No. 4 (2024): Jesocin - March
Publisher : Organisasi Kreatif Indonesia Emas

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Abstract

The tourism industry is faced with various challenges, including global crises such as the Covid-19 pandemic, which has significantly disrupted tourism activities. Transforming tourist destinations is the key to overcoming the challenges of this crisis towards the sustainability of the tourism industry. This research aims to analyze tourism destination transformation strategies in facing crisis challenges and promoting the sustainability of the tourism industry. The research method used in this research is qualitative, by conducting a literature review and analysis of various case studies regarding the transformation of tourist destinations. The research results show that the transformation of tourist destinations can successfully overcome crisis challenges by implementing strategies such as tourism product innovation, use of information and communication technology, environmental and cultural heritage preservation, empowerment of local communities, and collaboration between stakeholders.  
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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Abstract

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.
STRATEGIES FOR INDONESIAN SMES: EXPORT vs. PUBLIC PROCUREMENT IN THE POST-PANDEMIC ERA Fitriana; Agusiady, Ricky; Faisal, Ijang
Journal of Jabar Economic Society Networking Forum Vol. 1 No. 6 (2024): Jesocin - May
Publisher : Organisasi Kreatif Indonesia Emas

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Abstract

The Indonesian government plays an important role in developing strategies to support SMEs in facing export and public procurement challenges in the post-pandemic era. This abstract discusses the main obstacles faced by Indonesian SMEs in accessing export markets and public procurement, as well as effective risk management strategies to increase their participation. First, challenges such as competition with large companies, complex bureaucracy, and limited access to information and business networks hinder SMEs from participating in the public procurement process. Second, risk management strategies such as forming consortia, increasing capacity through training, and active promotion can help SMEs overcome these obstacles. Third, the government needs to increase support through pro-SME policies, technical training, market promotion and infrastructure improvements to create a conducive business environment for SMEs. In this way, Indonesian SMEs will be able to increase their contribution to economic growth and national competitiveness.
Co-Authors Adelia Rahmawati Adhyasa Henry Nugraha Anisha Natasya Aryanti Ratnawati Asriyani Pratiwi Avianty, R. Rita Bambang Susanto Beddu, Erniaty Chatarina Umbul Wahyuni Dharma, Ida Bagus Rai Satria Didin Saepudin Didin Saepudin 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 Jaya, Ade Indra Kadarisman, Sumeidi Kosasih KOSASIH KOSASIH, KOSASIH Kurniawan, Sunny Agung Lestari, Henny Setyo Lisma Yanti, Lisma Marsel Pasaribu Maya Ariyanti Muhammad Taofik Ismail Putri, Amelisca Eka Putri, Aufa Nurristi Ratnawati, Aryanti Saepudin, Didin Sri Rochani Mulyani Sumeidi Kadarisman Taufik Zulfikar Vilma Dewi Anggraeni Vip Paramarta Witri Cahyati Wuri Handayani Zaenal Zaenal Aripin