Articles
<![CDATA[KOMPLEKSITAS PRODUK DAN KUALITAS KOMUNIKASI TERHADAP INTER-ORGANIZATIONAL COST MANAGEMENT DAN OPEN BOOK ACCOUNTING ]]>
<![CDATA[Imam Abu Hanifah]]>;
<![CDATA[Agus Sholikhan Yulianto]]>
<![CDATA[ Jurnal Buana Akuntansi Vol 7 No 1 (2022): Jurnal Buana Akuntansi ]]>
Publisher : <![CDATA[Program Studi Akuntansi ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.36805/akuntansi.v7i2.2211
<![CDATA[Tujuan dari penelitian ini adalah untuk menguji pengaruh antara kompleksitas produk dan kualitas komunikasi terhadap IOCM dan OBA. Penelitian sebelumnya telah dilakukan di negara-negara lain seperti di Negara-negara Eropa dan Amerika. Penelitian terkait tema ini tidaklah banyak dilakukan oleh peneliti lain, dan penelitian ini merupakan satu dari sedikit penelitian yang memberikan bukti empiris pada hubungan IOCM dan OBA yang disebabkan oleh kompleksitas produk dan kualitas komunikasi. Penelitian ini fokus pada perusahaan di Indonesia yang berusaha meningkatkan kompetitifnya. Metode yang digunakan dengan mengumpulkan data survey yang dilakukan kepada para manajer tingkat menengah pada perusahaan yang terdaftar di Kementerian atau Dinas Perindustrian. Pengambilan sampel dengan metode purpossive sampling, dan metode analisis data mengunakan SEM Partial Least Square (PLS). Uji kualitas meliputi uji reliabilitas dan uji validitas dengan software Partial Least Square (PLS). Hasil penelitian menunjukkan bahwa kompleksitas produk dan kualitas komunikasi berpengaruh terhadap IOCM dan OBA. Temuan lain juga menunjukkan bahwa praktek IOCM akan berpengaruh pada pelaksanaan OBA. Pembuatan produk yang sesuai dan rumit, disertai dengan informasi yang lengkap dan memadai secara empiris dapat mempengaruhi peningkatan pelaksanaan IOCM dan OBA. Semoga hasil penelitian ini memberikan manfaat bagi perkembangan ilmu akuntansi di Indonesia.]]>
<![CDATA[PELUANG DAN TANTANGAN UMKM DI MASA PANDEMI COVID-19 ]]>
<![CDATA[Fitriyah Nurhidayah]]>;
<![CDATA[Putri Mutira]]>;
<![CDATA[Yanti Yanti]]>;
<![CDATA[Ratih Purnamasari]]>;
<![CDATA[Meutia Meutia]]>;
<![CDATA[Lia Uzliawati]]>;
<![CDATA[Tubagus Ismail]]>;
<![CDATA[Dadan Ramdhani]]>;
<![CDATA[Imam Abu Hanifah]]>;
<![CDATA[Elvin Bastian]]>;
<![CDATA[Helmi Yazid]]>;
<![CDATA[Agus Sholikhan Yulianto]]>
<![CDATA[ Martabe : Jurnal Pengabdian Kepada Masyarakat Vol 5, No 2 (2022): Martabe : Jurnal Pengabdian Kepada Masyarakat ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Tapanuli Selatan ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.31604/jpm.v5i2.695-698
<![CDATA[Pandemi Covid-19 telah berlangsung lebih dari setahun dan masih belum menunjukkan tanda-tanda akan segera berakhir. Dampaknya sangat luas dan mempengaruhi berbagai sektor, termasuk UKM. Para pelaku usaha tersebut secara langsung mengalami penurunan omzet bahkan menutup usahanya. Sebagai upaya untuk mengurangi atau mengatasi dampak pandemi di sektor UKM, kampus bisa menjadi motor penggerak. Universitas Sultan Ageng Tirtayasa melalui kegiatan Pengabdian kepada Masyarakat tidak ketinggalan juga berkontribusi, namun dengan mempertimbangkan situasi pandemi dan pembatasan kegiatan masyarakat secara langsung dengan jangkauan yang luas dan untuk memutus penyebaran Covid-19 maka digunakan strategi webinar online, yaitu peluang dan tantangan yang dihadapi oleh UKM di Indonesia. di tengah pandemi yang memberikan solusi terbaik.]]>
<![CDATA[Organizational Commitment as Moderating the Relationship between Professional Commitment, Locus of Control, and Professionalism on Whistleblowing Intention ]]>
<![CDATA[Vierina Clyde]]>;
<![CDATA[Imam Abu Hanifah]]>;
<![CDATA[Munawar Muchlish]]>
<![CDATA[ AFRE (Accounting and Financial Review) Vol 5, No 1 (2022): March ]]>
Publisher : <![CDATA[Postgraduate Program Merdeka University ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.26905/afr.v5i1.7515
<![CDATA[The purpose of this study was to determine the effect of organizational commitment as moderating the relationship between professional commitment, locus of control, and professionalism on whistleblowing intention. The population were all 87 Government Internal Supervisory Apparatus (APIP) at the Inspectorate of Banten Province. This study used primary data to obtained important information from the respondents by using purposive sampling method. SmartPLS 3.3.3 was used to analyze the research purpose, that consist are descriptive statistics and hypothesis tested. The result showed that: First, professional commitment has a positive significant relationship toward whistleblowing intention. Second, the locus of control has a positive significant relationship toward whistleblowing intention. Third, professionalism has a positive significant relationship toward whistleblowing intention. Forth, organizational commitment moderate the relationship between professional commitment toward whistleblowing intention. Fives, organizational commitment moderate the relationship between locus of control toward whistleblowing intention. Six, organizational commitment moderate the relationship between professionalism toward whistleblowing intention.]]>
<![CDATA[Machiavellianism, Social Responsibility, Fairness, and Tax Avoidance ]]>
<![CDATA[Lisa Arisa]]>;
<![CDATA[Imam Abu Hanifah]]>
<![CDATA[ JURNAL RISET AKUNTANSI TIRTAYASA Vol 7, No 1 (2022): April ]]>
Publisher : <![CDATA[Pascasarjana Universitas Sultan Ageng Tirtayas ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.48181/jratirtayasa.v7i1.14499
<![CDATA[This study aims to examine the influence of machiavellianism, social responsibility, fairness, tax Administration, tax knowledge toward tax avoidance in Banten. The population in this study are all of manufacturing companies in Banten with finance accounting manager and tax supervisor as unit analyzed. Sample in this study are finance accounting manager and tax supervisor who worked in manufacuring companies have operated more than three years and willing to become respondent in this study. This study uses purposive sampling as sampling method. Data in this study taken by spreading questionnaires directly to the respondents. From 108 questioner which send directly to respondent. They are 75 questioners that can proceed. Data in this study analyzed by using multiple regression. Data proceeds by using SPSS version 20 software. The result of this study reveals that machiavellianism, fairness, tax administrations, knowledge of tax are significat influence tax avoidance. Meanwhile social responsibility insignificant influence the tax avoidance.]]>
<![CDATA[The Role of Budget Decision Making as A Mediation of Accounting Information Systems and Organizational Culture on The Performance of Government Agencies ]]>
<![CDATA[Setyani Setyani]]>;
<![CDATA[Imam Abu Hanifah]]>;
<![CDATA[Iis Ismawati Ismawati]]>
<![CDATA[ Journal of Applied Business, Taxation and Economics Research Vol. 1 No. 3 (2022): February 2022 ]]>
Publisher : <![CDATA[PT. EQUATOR SINAR AKADEMIA ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.54408/jabter.v1i3.59
<![CDATA[This research aims to analyze the role of budget decision making as a mediation of accounting information systems and organizational culture on the performance of government agencies. This research uses a survey method with a questionnaire instrument to collect data. Data collection in this research was carried out by distributing questionnaires to respondents directly.The results of this research indicate that first, the accounting information system has no effect on the performance of government agencies. Second, organizational culture has a significant positive effect on the performance of government agencies. Third, the accounting information system has a significant positive effect on budget decision making. Fourth, organizational culture has a significant positive effect on budget decision making. Fifth, budget decision making has a significant positive effect on the performance of government agencies. Sixth, budget decision making is not mediated the relationship of accounting information systems to the performance of government agencies. Seventh, budget decision making mediated the relationship between organizational culture and the performance of government agencies.]]>
<![CDATA[The Effect of Whistlebowing System toward Fraud Prevention: Mediation of Forensic and Investigative Audit ]]>
<![CDATA[Imam Abu Hanifah]]>;
<![CDATA[Vierina Clyde]]>
<![CDATA[ AFRE (Accounting and Financial Review) Vol 5, No 2 (2022): July 2022 ]]>
Publisher : <![CDATA[Postgraduate Program Merdeka University ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.26905/afr.v5i2.7530
<![CDATA[This study aims to determine the effect of whistleblowing system toward fraud prevention with forensic audit and investigative audit as a mediating variable. The population of this study are auditor in Inspectorate of Banten Province. The result of this study indicates that first, whistleblowing system partially have a positive significant effect on the forensic audit. Second, whistleblowing system partially have a positive significant effect on the investigative audit. Third, whistle-blowing system partially have a positive significant effect on the fraud prevention. Forth, investigative audit partially have a positive significant effect on the fraud pre-vention. Fifth, forensic audit partially have a positive significant effect on the fraud prevention.DOI: https://doi.org/10.26905/afr.v5i2.7530]]>
<![CDATA[The Effect of Authentic Leadership, Organizational Learning and Technological Innovation on Company Performance With Strategic Management Accounting As An Intervening Variable (Empirical Study on Banking in Banten Province) ]]>
<![CDATA[Nadya Safira Aprinovita]]>;
<![CDATA[Imam Abu Hanifah]]>;
<![CDATA[Fara Fitriyani]]>
<![CDATA[ Jurnal Riset Akuntansi Terpadu Vol 16, No 1 (2023) ]]>
Publisher : <![CDATA[FEB Universitas Sultan Ageng Tirtayasa ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.35448/jrat.v16i1.19079
<![CDATA[This study aims to examine the effect of Authentic Leadership, Organizational Learning, Technological Innovation on Company Performance with Strategic Management Accounting as an intervening variable. The type of this study was quantitative, data collected by using primary data and questionnaires to obtained the information from the respondents, they were Middle Manager who worked in Main-Branch Office of Banking in Banten Province. The analytical method used Structural Equation Modelling (SEM) with Partial Least Square (PLS) Path Modelling with SmartPLS 3.0 anlysis tools. The result of this study were 1) Authentic Leadership had no effect on Strategic Management Accounting. 2) Organizational Learning had positive and significant effect on Strategic Management Accounting. 3) Technological innovation had positive and significant effect on Strategic Management Accounting. 4) Authentic Leadership had positive and significant effect on Company Performance. 5) Organizational Learning has positive and significant effect on Company Performance. 6) Technological Innovation had positive and significant effect on Company Performance. 7) Strategic Management Accounting had no effect on Company Performance. 8) Authentic Leadership had no effect on Company Performance through Strategic Management Accounting as an intervening variable. 9) Organizational Learning had no effect on Company Performance through Strategic Management Accounting as an intervening variable. 10) Technological Innovation had no effect on Company Performance through Strategic Management Accounting as an intervening variable]]>
<![CDATA[PENGARUH UKURAN PERUSAHAAN DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN DENGAN STRUKTUR MODAL SEBAGAI VARIABEL INTERVENING ]]>
<![CDATA[Irma Nurmalia Dewi]]>;
<![CDATA[Imam Abu Hanifah]]>;
<![CDATA[Dadan Ramdhani]]>
<![CDATA[ NUSANTARA : Jurnal Ilmu Pengetahuan Sosial Vol 10, No 5 (2023): NUSANTARA : Jurnal Ilmu Pengetahuan Sosial ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Tapanuli Selatan ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.31604/jips.v10i5.2023.2209-2220
<![CDATA[Penelitian ini bertujuan untuk menguji Struktur Modal sebagai variabel mediasi antara Pengaruh Ukuran Perusahaan dan Profitabilitas terhadap Nilai Perusahaan.pada Bank BPR di Provinsi Banten. Nilai Perusahaan pada penelitian ini diproksikan dengan PBV, Ukuran Perusahaan diproksikan dengan SIZE, Profitabilitas diproksikan dengan ROA, dan Struktur Modal diproksikan dengan DER. Penelitian yang digunakan adalah penelitian deskriptif kuantitatif. Data yang digunakan bersumber dari annual report perusahaan BPR di Provinsi Banten yang terdaftar di OJK tahun 2022 (triwulan 1 s/d triwulan IV). Data observasi yang digunakan sejumlah 108 data. Teknik analisis yang digunakan dalam penelitian yaitu Uji Path Analysis. Hasil penelitian menunjukan bahwa secara parsial ukuran perusahaan, profitabilitas dan struktur modal berpengaruh secara positif dan signifikan terhadap nilai perusahaan dan struktur modal. Selain itu ukuran perusahaan dan profitabilitas berpengaruh secara positif dan signifikan terhadap struktur modal. Serta struktur modal mampu memediasi ukuran perusahaan dan profitabilitas terhadap nilai perusahaan BPR di Provinsi Banten.]]>
<![CDATA[The effect of business strategy, innovation, organizational culture on the performance of micro small medium enterprises (MSMES) moderated by financial literature ]]>
<![CDATA[Nursetiana, Nursetiana]]>;
<![CDATA[Hanifah, Imam Abu]]>;
<![CDATA[Ismawati, Iis]]>
<![CDATA[ Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 10 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[Departement Of Accounting, Indonesian Cooperative Institute, Indonesia ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (278.255 KB)
|
DOI: 10.32670/fairvalue.v4i10.1685
<![CDATA[This research purpose is to empirically analyze the effect of business strategy, innovation, organizational culture, on the performance of MSMEs moderated by financial literacy in Banten Province. This study uses a sample of Small and Medium-scale SMEs in Banten Province. The data used is primary data. The data in the study were obtained from the results of questionnaires distributed to 100 MSME entrepreneurs in Banten Province both directly and online through the google form. Structural Equation Modeling is used as an analysis with the help of Smart SPSS software version 25. The results of this study indicates that Business Strategy, Innovation, and Organizational Culture have a positive effect on the performance of MSMEs in Banten Province, and Finacial Literacy able to moderated Business Strategy, Innovation, and Organizational Culture on performance of MSMEs in Banten Province.]]>
<![CDATA[PENGARUH KINERJA LINGKUNGAN TERHADAP NILAI PERUSAHAAN DENGAN KINERJA KEUANGAN SEBAGAI VARIABEL INTERVENING (Studi Empiris Pada Perusahaan Manufaktur Sektor Industri Dasar dan Kimia yang terdaftar di Bursa Efek Indonesia Periode 2016-2020) ]]>
<![CDATA[maesaroh, maesaroh]]>;
<![CDATA[Abu Hanifah, Imam]]>;
<![CDATA[Ismawati3, Iis]]>
<![CDATA[ Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 2 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[Departement Of Accounting, Indonesian Cooperative Institute, Indonesia ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (388.215 KB)
|
DOI: 10.32670/fairvalue.v5i2.2057
<![CDATA[This study aims to determine the effect of environmental performance on firm value, environmental performance on financial performance, financial performance on firm value through financial performance as an intervention variable in manufacturing companies in the basic and chemical industrial sectors listed on the Indonesia Stock Exchange for the 2016-2020 period. The method used in this research is descriptive method. The sample selection method used in this study is the purposive sampling method, obtained 65 samples of basic and chemical industrial sector companies listed on the Indonesia Stock Exchange for the 2016-2020 period. The results of this study indicate that there is an influence between environmental performance on firm value, there is an influence between financial performance on firm value, there is no influence between environmental performance on financial performance and financial performance is unable to mediate between environmental performance and firm value]]>
