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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 7 Documents
 1 
Search results for , issue "Vol 2, No 2 (2017): October" : 7 Documents clear
IMPLIKASI SISTEM PENGENDALIAN MANAJEMEN DAN LINGKUNGAN INTERNAL TERHADAP STRATEGI BISNIS PADA KINERJA ORGANISASI Dharmayanti, Nela; Lestari, Tri
JURNAL RISET AKUNTANSI TIRTAYASA Vol 2, No 2 (2017): October
Publisher : Pascasarjana Universitas Sultan Ageng Tirtayas

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (637.89 KB) | DOI: 10.48181/jratirtayasa.v2i2.4923

Abstract

 The purpose of this research is to analyze the influence of Management Control System (SPM) which includes diagnostic control system (DCS), interactive control system (ICS), Dyinamic Tension (DT) control system, Internal Environment and Business Strategy on Organizational Performance. The data used in this research is obtained from Managerial Manufacturing Company in Banten Province. Of the 100 questionnaires distributed, the number of returned and processed questionnaires was 60 questionnaires (60%). Data is processed by using software program Partial Least Square (PLS). This research uses purposive sampling method with Middle Manager sample which is involved in the process of supervision system in Finance, Human Resource And Development, Marketing and Production. Sources of data obtained from the field research, namely by distributing questionnaires to obtain primary data and research literature (Library Research) / documentation. The results showed 1) Management Control System (SPM) which includes diagnostic control system (DCS) has an effect on Business Strategy; 2) Management Control System (SPM) which includes interactive control system (ICS) has an effect on Business Strategy; 3) Management Control System (SPM) which includes Dynamic Tension (DT) control system affecting the Business Strategy; 4) Internal Environment Affects Business Strategy; And 5) Business Strategy Affects Organization Performance.Keywords: Management Control System, Internal Environment, Business Strategy and Organization Performance
PENGARUH KOMPETISI DAN STRATEGI ORGANISASI TERHADAP KINERJA MANAJERIAL DENGAN SISTEM AKUNTANSI MANAJEMEN SEBAGAI VARIABEL INTERVENING (Studi Empiris Pada Sektor UKM di Kabupaten Serang) Maelani, Puspita
JURNAL RISET AKUNTANSI TIRTAYASA Vol 2, No 2 (2017): October
Publisher : Pascasarjana Universitas Sultan Ageng Tirtayas

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1551.502 KB) | DOI: 10.48181/jratirtayasa.v2i2.4924

Abstract

This study aims to examine the influence of competition, organizational strategy, and management accounting system on managerial performance in the SME sector of manufacturing in Serang. The sample in this study is the owner or manager (production, marketing and financial department) who have experience for at least 1 year. The data were obtained by sending questionnaires directly to the respondents, 102 questionnaires distributed to respondents and only 72 returning questionnaires. Data are analyzed using SmartPLS. The results of this study indicate that competition and strategy significantly influence the management accounting system. In addition, competition and management accounting systems have a significant effect on managerial performance. However, strategy has no effect on managerial performance. This study finds that the management accounting system is an intervening variable of the effect of competition and strategy on managerial performance in SMEs.Keywords: Competition, Organizational Strategy, Management Accounting System, Managerial Performance, SME manufacturing, Serang. 
PENGARUH FLEKSIBILITAS BUDAYA DAN KERANGKA LEVERS OF CONTROL TERHADAP KINERJA PERUSAHAAN Handayani, Ani; Bastian, Elvin
JURNAL RISET AKUNTANSI TIRTAYASA Vol 2, No 2 (2017): October
Publisher : Pascasarjana Universitas Sultan Ageng Tirtayas

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (604.353 KB) | DOI: 10.48181/jratirtayasa.v2i2.4920

Abstract

This study aims to examine the effect of CF and LOC  framework on the performance of companies in manufacturing companies in Banten Province. The population in this study were all manufacturing companies in Banten with the middle managers' unit of analysis. The sample in this research is middle managers (finance, production, HRD, sales and marketing) who have experience in the position for at least 3 years and willing to be respondent in this research. Sampling method used in this research is purposive sampling. The data in this study were obtained by sending questionnaires directly to the respondents, 120 questionnaires were distributed to respondents but only 68 questionnaires that were returned.  Data in this study were analyzed using Structural Equation Modeling (SEM) method with Partial Least Square approach (PLS). The results of this study showed that CF has significant effect on Belief System, DCS, ICS and CP. In addition, DCS have a significant effect on CP and ICS. However, CF has no effect on boundary systems. Belief Systems and boundary systems are unable to mediate CF on CP. DCS and ICS has a significant positive on CP. boundary system has no effect on CP and Belief System has no effect on CP.Keywords: Cultural Flexibility (CF), Levers Of Control (LOC), Diagnostic Control System (DCS) Company Performance (CP), Interactive Control System (ICS)
PENGARUH KEPUASAN KERJA, KOMITMEN ORGANISASI DAN KOMPENSASI TERHADAP KINERJA KARYAWAN (Studi Kasus pada Perusahaan Manufaktur - Kabupaten Serang) Rahmiyanti, Sev
JURNAL RISET AKUNTANSI TIRTAYASA Vol 2, No 2 (2017): October
Publisher : Pascasarjana Universitas Sultan Ageng Tirtayas

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (535.26 KB) | DOI: 10.48181/jratirtayasa.v2i2.4925

Abstract

This study examined the effect of working satisfaction, organizational commitment and compensation on accounting employee performance . This study took a manufacturing company located in Serang as the object of research. The number of samples in this study were 83 respondents. Data were analyzed by using SEM (Structural Equation Model) by SmartPLS program (Partial Least Square) version 1.0. The results of this study states that compensation effects job satisfaction. Job satisfaction influences employee performance. Compensation effects employee performance. Compensation effects organizational commitment. Organizational commitment influences employee performance. Manufacturing companies are expected to be used as a tool to evaluate and improve performance. Further research is expected to add external variable factors (incentives, organizational culture, etc.) and add more respondents. The next research is also expected to develop further research of various other business entities, such as the banking, hotel, service, commercial or state-owned.Keywords: Working Satisfaction, Organizational Commitment, Compensation, Accounting Employee Performance.
PENGARUH TEKNOLOGI INFORMASI, INTENSITAS KOMPETISI PASAR, STRATEGI BISNIS DAN INFORMASI SISTEM AKUNTANSI MANAJEMEN PADA KINERJA PERUSAHAAN (Studi pada perusahaan manufaktur di kawasan industri modern Cikande Kabupaten Serang – Banten) Firdaus, Dodi; Yazid, Helmi
JURNAL RISET AKUNTANSI TIRTAYASA Vol 2, No 2 (2017): October
Publisher : Pascasarjana Universitas Sultan Ageng Tirtayas

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1463.931 KB) | DOI: 10.48181/jratirtayasa.v2i2.4921

Abstract

This study aims to examine the relationship between information technology, the intensity of market competition and business strategy on company performance with management accounting system as intervening variable. The population in this research is manufacturing company that exist in Modern Industrial Estate Cikande. The method used is descriptive method with saturated sampling technique. With analytics units are financial division managers, marketing division managers, HR division managers and production division managers. The data in this study were obtained by distributing questionnaires directly to respondents, 144 distributed questionnaires correspondents and only 59 returned questionnaires. The data in this research is analyzed by strcutural equation modeling (SEM) method, with Partial Least Square (PLS) approach. The results of this study indicate that (1) Changes in business strategy due to changes in the intensity of competition causes a change in strategy, and this results in a change in MAS, thus affecting performance improvement directly and indirectly. (2) The development of information technology affect the management accounting system as the producer of information in the framework of planning, controlling and management decision making that impact on the improvement of performance directly and indirectly. (3) Changes in the intensity of competition affect the company's performance through MAS.Keywords: information technology, intensity of competition, business strategy, management accounting system (MAS), company performance, manufacturing company.
PENGARUH DESENTRALISASI, PERSEPSI KETIDAKPASTIAN LINGKUNGAN, AKUNTABILITAS PUBLIK, BUDAYA ORGANISASI TERHADAP KINERJA MANAJERIAL MELALUI SISTEM AKUNTANSI MANAJEMEN (Studi Empiris Pada Rumah Sakit Di Provinsi Banten) Nurhayadi, Willy; Ismail, Tubagus
JURNAL RISET AKUNTANSI TIRTAYASA Vol 2, No 2 (2017): October
Publisher : Pascasarjana Universitas Sultan Ageng Tirtayas

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (2302.972 KB) | DOI: 10.48181/jratirtayasa.v2i2.4926

Abstract

The purpose of this research is to analyze the effect of Decentralization, Perceived Environmental Uncertainty, Public Accountability, Organizational Culture to Managerial Performance Through Management Accounting System. The data used in this study was obtained from the managerial hospital in Banten Province. Of the 248 questionnaires distributed, the number of returned questionnaires and can be processed 169 questionnaires (68.15%). Data is processed by using software program Analysis of Moment Structure (AMOS) Version 16. This research uses purposive sampling method with middle level management and lower level management sample. Sources of data obtained from field research, namely by distributing questionnaires to obtain primary data and research library (Library Research) / documentation. The results showed 1) decentralization has a significant positive effect on the management accounting system; 2) perceived environmental uncertainty has a significant positive effect on management accounting system; 3) public accountability has a significant positive effect on the management accounting system; 4) organizational culture have a significant positive effect on management accounting system; And 5) management accounting system has a significant positive effect on managerial performance.Keywords: decentralization, perceived environmental uncertainty, public accountability, organizational culture, management accounting systems, managerial performance
DESENTRALISASI, STRATEGI BISNIS DAN KINERJA ORGANISASI Nurjanah, Esty; Hanifah, Imam Abu
JURNAL RISET AKUNTANSI TIRTAYASA Vol 2, No 2 (2017): October
Publisher : Pascasarjana Universitas Sultan Ageng Tirtayas

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (480.699 KB) | DOI: 10.48181/jratirtayasa.v2i2.4922

Abstract

This study aims to examine the influence of decentralization, business strategies on organizational performance through the measurement of managerial performance. The sample in this research is 50 respondents with sampling technique by purposive sampling that is middle manager at star hotel in Banten Province. Data were collected by distributing questionnaires directly to the respondent concerned. The method of analysis used is the analysis of Structural Equation Modeling (SEM). The data in this research is processed using Smart Partial Least Square (SmartPLS) software. The results of this study revealed was decentralization affected on the organizational performance, decentralization effected on the measurement of managerial performance. Furthermore, business strategy affected on the organizational performance, business strategy affected on the measurement of managerial performance. Then, the measurement of managerial performance affected on the performance of the organization. Also, decentralization and business strategies effected on organizational performance through the measurement of managerial performance as intervening variable.Keywords: Decentralization, Business Strategy, Organizational Performance, Managerial Performance Measurement

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