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Program Studi Magister Akuntansi Pascasarjana Universitas Sultan Ageng Tirtayasa Jalan Raya Jakarta Km 4, Panancangan, Cipocok Jaya, Kota Serang, Banten 42124
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JURNAL RISET AKUNTANSI TIRTAYASA
Published by Universitas Sultan Ageng Tirtayasa
ISSN : 25487078     EISSN : 26564726     DOI : -
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
Jurnal Riset Akuntani Tirtayasa (JRA TIRTAYASA) is to promote the wide dissemination of the results of systematic scholarly inquiries into the broad field of Accounting research. Tirtayasa Research Journal of Accounting is intended to be the journal for publishing articles reporting the results of research on Accounting
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 8 Documents
 1 
Search results for , issue "Vol 2, No 1 (2017): April" : 8 Documents clear
Pengaruh Perencanaan Anggaran, Kualitas Sumber Daya Manusia dan Pelaksanaan Anggaran terhadap Penyerapan Anggaran pada Organisasi Perangkat Daerah Provinsi Banten Anisa, Indi Zaenur
JURNAL RISET AKUNTANSI TIRTAYASA Vol 2, No 1 (2017): April
Publisher : Pascasarjana Universitas Sultan Ageng Tirtayas

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1850.982 KB) | DOI: 10.48181/jratirtayasa.v2i1.4888

Abstract

This study aims to find out The Influence of Budget Planning, Quality of Human Resources and Budget Implementation Towards Budget Absorption in Local Government of Banten Province. The object of research include the manajer of planning, financial manager and the manager technical Account Officer, used Purposive sampling. Data analysis techniques is multiple regression used SPSS 20.0. The result showed that Budget Planning, Quality of Human Resources and Budget Implementation has significant positive impact towards Budget Absorption in Local Government of Banten Provincein Local Government of Banten Province.Keywords: Budget Planning, Quality of Human Resources, Budget Implementation, Budget Absorption
Faktor-Faktor yang memengaruhi Akuntabilitas Kinerja Instansi Pemerintah (Studi empiris pada OPD di Pemerintah Provinsi Banten) Zulfiandri, Andri
JURNAL RISET AKUNTANSI TIRTAYASA Vol 2, No 1 (2017): April
Publisher : Pascasarjana Universitas Sultan Ageng Tirtayas

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (2878.284 KB) | DOI: 10.48181/jratirtayasa.v2i1.4889

Abstract

This study was to examine the budget goal clarity, competence of personnel, implementation of local financial accounting and quality control of financial statements to the accountability of the performance of government agencies. The population in this study were 44 OPD in the Government of Banten Province by sampling using purposive sampling with the number of respondents as many as 80 respondents. Data was analyzed using SmartPLS version 3.0 Professional. The results of this study stated that the budget goal clarity, competence of personnel, implementation of local financial accounting and financial reporting quality control affect the performance accountability of government agencies. Results of this research is also expected to provide input to OPD to further improve performance accountability of government agencies. For further research in order to add the variable management commitment, leadership style and organizational culture.Keywords : Budget Targets Clarity, Competence of Administrative, Accounting Application Regions Financial, Financial Reports Quality Control, Accountability Government Performance.
FAKTOR – FAKTOR YANG MEMENGARUHI KUALITAS LAPORAN KEUANGAN PADA PENGADILAN SEWILAYAH BANTEN Wulyan, Dewi
JURNAL RISET AKUNTANSI TIRTAYASA Vol 2, No 1 (2017): April
Publisher : Pascasarjana Universitas Sultan Ageng Tirtayas

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (2070.212 KB) | DOI: 10.48181/jratirtayasa.v2i1.4884

Abstract

This study aims to determine the factors that effect the quality of financial statements to the court area Banten. Data obtained from 13 courts in Banten region with purposive sampling method. The results of this study indicate that the competence of human resources has a significant positive effect on the quality of financial statements, institution accounting system has a significant positive effect on the quality of financial statements, the utilization of information technology has a significant positive effect on the quality of financial statements, the aplication of internal control system has a significant positive effect on the quality of financial statements, and organizational commitment negatively affect the quality of financial statements. Keywords : Competence of Human Resources, Institution Accounting System, Information Technology, Internal Control System, Organizational Commitmen
PENGARUH FAKTOR INTERNAL ORGANISASIONAL DAN KARAKTERISTIK PEGAWAI TERHADAP IMPLEMENTASI SISTEM PENGUKURAN KINERJA INSTANSI PEMERINTAH (SAKIP) DI PEMERINTAH PROVINSI BANTEN Perkasa, Guruh Juni
JURNAL RISET AKUNTANSI TIRTAYASA Vol 2, No 1 (2017): April
Publisher : Pascasarjana Universitas Sultan Ageng Tirtayas

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (3610.328 KB) | DOI: 10.48181/jratirtayasa.v2i1.5005

Abstract

This research examines the effect of the internal factors of organizational and individual characteristics to the implementation of Government Performance Accountability System (SAKIP) in Banten Provincial Government. The object of this research is the whole Apparatus of Civil State (ASN) in Banten Provincial Government with samples Kassubag Program, Evaluation and Reporting and the Secretary of the respective regional organization (WTO) as much as 78 respondents. Data was analyzed by using SEM (Structural Equation Model) through SmartPLS program (Partial Least Square) version 3.0.The results of this study expressed the commitment of management, training of the organization's response to changes in the draft (which is the internal factors of the organization) and self efficacy and conscientiousness (which is an individual character) has a positive effect on the implementation SAKIP in Banten Provincial Government.Keywords : Internal Factor of Organizational, Individual Characteristics, Institutional Isomorphism, SAKIP
ANALISIS AUDIT EXPECTATION GAP PADA SEKTOR PUBLIK (Studi Empiris pada Pemerintah Provinsi Banten) Nasrullah, Nasrullah; Ismail, Tubagus; Yazid, Helmi
JURNAL RISET AKUNTANSI TIRTAYASA Vol 2, No 1 (2017): April
Publisher : Pascasarjana Universitas Sultan Ageng Tirtayas

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (3994.367 KB) | DOI: 10.48181/jratirtayasa.v2i1.5011

Abstract

This study aims to determine the effect of accounting knowledge, qualifications and work experience of auditors on the audit expectation gap and audit expectation gap in the quality of the audit report. In addition, this study investigated the mediating role of audit expectation gap. Structured questionnaire was distributed randomly to 86 auditee of 43 Local Government Organizations in Banten Province. A total of 70 questionnaires of the completed and analyzed.  The sample in this study were taken by using the data collection method called purposive sampling. The criteria of the sample in this study is the fourth echelon officials in charge of finance and reporting. The data obtained were analyzed by using PLS analysis technique (Partial Least Square) through the PLS software. Moreover, to test the hypothesis of the mediating, Sobel test was used to examine the relationship existing intervening variables in the hypothesis. The results showed that accounting knowledge no effect in reducing the gap expectations of the audit, and the audit expectation gap can not mediate accounting knowledge on the quality of the audit report. Auditor's qualifications and work experience effect in reducing the gap expectations of audit and audit expectation gap may mediate the effect of qualifications and work experience of the quality of the audit report. Review findings have implications for understanding change accounting knowledge auditee against the auditor in the audit process is very important and the importance of the recruitment of auditors who have the educational background of accounting.Keywords    : Accounting knowledge, accounting qualification, worok experience,audit expectation gap and quality of audit report. 
PENGARUH PENEKANAN ANGGARAN PADA KINERJA APARATUR DENGAN MODEL PERENCANAAN ANGGARAN SEBAGAI VARIABEL PEMEDIASI Witnyaningsih, Dwi
JURNAL RISET AKUNTANSI TIRTAYASA Vol 2, No 1 (2017): April
Publisher : Pascasarjana Universitas Sultan Ageng Tirtayas

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (4191.304 KB) | DOI: 10.48181/jratirtayasa.v2i1.4885

Abstract

This study aims to examine between budget emphasis, differentiation strategies, budget planning models and performance. Data collected by using questionnaire gave to the officials in SKPD in Banten Province, such as the Head of Department, secretary of the SKPD, and head of subsection/head of sub-field, and the section head. The measurement of data using a Likert scale of 7. Tools of analysis using Partial Least Square (PLS) 2.0. The results show that the role of budgeting planning model as an intervening variable in the relationship between budget emphasis, differentiation strategy and performance.     Keyword : budget emphasis, differentiation strategy, and performance.
KEPUASAN AUDITEE ATAS KUALITAS JASA AUDIT DALAM PERSPEKTIF AUDITEE (Studi Empiris pada OPD Pemerintah Provinsi Banten) Vardjani, Nonik; Lestari, Tri; Ramdhani, Dadan
JURNAL RISET AKUNTANSI TIRTAYASA Vol 2, No 1 (2017): April
Publisher : Pascasarjana Universitas Sultan Ageng Tirtayas

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (2563.606 KB) | DOI: 10.48181/jratirtayasa.v2i1.5012

Abstract

This research was examine the satisfaction of auditee on quality of audit service in auditee’s perspective on OPD Banten province which is discuss the influence of competence, skepticism, the proximity between the chairman of audit team to the auditee, the proximity of the audit team members with the auditee towards satisfaction of the auditee on quality of audit services in auditee’s perspective. The object of research include PPTK and expenditure treasury used purposive sampling. The data analysis technique is multiple regression used SPSS 20.0 These results reveal that variable competence, skepticism, the proximity between the chairman of  audit team with auditee, the proximity of audit team members with auditee has  positive and significant impact towards satisfaction of  auditee on  quality of audit services at the Banten Province.Keywords: competence, skepticism, the proximity between the chairman of the audit team to the auditee, the proximity of the audit team members with the auditee, satisfaction of the auditee on quality of audit services in auditee’s perspective.
Pengaruh Struktur Pengendalian Internal dan Budaya Organisasi terhadap Kinerja Pegawai Santosa, Imam; Hasanudin, Agus Ismaya; Hanifah, Imam Abu
JURNAL RISET AKUNTANSI TIRTAYASA Vol 2, No 1 (2017): April
Publisher : Pascasarjana Universitas Sultan Ageng Tirtayas

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (4155.034 KB) | DOI: 10.48181/jratirtayasa.v2i1.4886

Abstract

This study examines the effect of Internal Control Structure and Organizational Culture on Employee Performance in the Provincial Government of Banten. The institutional theory approach is expected to explain the implementation of this research. This research uses quantitative method with questionnaire. The sample in this study are employees related / related to internal control and organizational culture with purposive sampling technique as much as 100 respondents. The statistical tool used is SmartPLS version 1.01. The results of quantitative analysis indicate that the control environment, risk assessment, control activities and organizational culture have a positive effect on employee performance. But for information and communication, and monitoring does not affect the performance of employees. The main contribution of this research is expected to add more understanding to internal control structure and organizational culture on employee performance so that it can be used in policy formulation and improvement in employee performance.Keywords: Internal Control Structure, Organizational Culture, Employee Performance.

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