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Edward Fazri
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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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INDONESIA
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 5, No 1 (2020): April" : 7 Documents clear
INTELLECTUAL CAPITAL DAN SPIRITUAL CAPITAL TERHADAP BUSINESS PERFORMANCE PADA PERUSAHAAN MANUFAKTUR DI BANTEN Nasrullah, Achmad; Pohan, Erlina Sari
JURNAL RISET AKUNTANSI TIRTAYASA Vol 5, No 1 (2020): April
Publisher : Pascasarjana Universitas Sultan Ageng Tirtayas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48181/jratirtayasa.v5i1.7973

Abstract

Penelitian ini bertujuan untuk mengetahui hubungan penerapan Modal Intelektual dan modal spiritual terhadap Kinerja Bisnis pada perusahaan manufaktur di Provinsi Banten. Tujuan khusus dari penelitian ini adalah untuk mengetahui hubungan Sumber Daya Manusia dengan Modal Pelanggan, untuk mengetahui hubungan Sumber Daya Manusia dengan Modal Struktural, untuk mengetahui hubungan Modal Pelanggan dengan Kinerja Bisnis, untuk mengetahui hubungan Modal Struktural. dengan Kinerja Bisnis. Sampel yang digunakan dalam penelitian ini adalah 66 perusahaan manufaktur di provinsi Banten, dan unit analisisnya adalah Manajer Keuangan, Manajer Pengembangan Sumber Daya Manusia, dan Manajer Produksi. Data yang diperoleh dalam penelitian ini adalah data primer dengan instrumen penelitian seperti kuesioner. 120 kuesioner yang ditugaskan, kuesioner yang kembali dan memenuhi kriteria penulis adalah 66 kuesioner. Penelitian ini menggunakan PLS (Partial Least Square) sebagai alat untuk menguji hipotesis dengan Model Luar dan Dalam. Pengolahan data ditemukan bahwa hasil kuesioner sebagai data primer yang mewakili masing-masing variabel memiliki tingkat reliabilitas yang baik, yaitu di atas 0,5. Demikian pula, konsistensi internal antara variabel independen dan variabel dependen memiliki nilai validitas baik keduanya lebih besar dari 0,7. Untuk pengujian hipotesis didapat hasil bahwa Human Capital terkait dengan Capital Pelanggan positif signifikan, yang dibuktikan dengan t-statistik lebih besar dari t-tabel, yaitu pada 4,053> 1,96. Human Capital terkait dengan Capital Struktural positif signifikan, yang dibuktikan dengan t-statistik lebih besar dari t-tabel, yaitu pada 7,925> 1,96. Modal Pelanggan memiliki hubungan positif yang signifikan dengan Kinerja Bisnis, yang dibuktikan dengan t-statistik lebih besar dari t-tabel, yaitu pada 5,664> 1,96. Modal Struktural terkait tidak signifikan positif dengan Kinerja Bisnis, yang dibuktikan dengan t-statistik kurang dari t-tabel yaitu pada 1,075 <1,96. Modal Intelektual Terakhir adalah hubungan positif yang signifikan dengan Kinerja Bisnis, yang dibuktikan dengan t-statistik yang lebih besar dari t-tabel yaitu pada 5,436> 1,96.
PENGARUH STRES KERJA, KOMPETENSI, INDEPENDENSI DAN PROFESIONALISME TERHADAP KUALITAS AUDIT PADA INSPEKTORAT PROVINSI BANTEN Rohmanullah, Ido; Yazid, Helmi; Hanifah, Imam Abu
JURNAL RISET AKUNTANSI TIRTAYASA Vol 5, No 1 (2020): April
Publisher : Pascasarjana Universitas Sultan Ageng Tirtayas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48181/jratirtayasa.v5i1.8283

Abstract

AbstractThis study aims to examine the factors that affect audit quality. This research develops theoretical framework as the basic hypothesis, to answer the research questions consisting of: (1) how the influence of job stress on audit quality, (2) how the influence of competence on audit quality, (3) how influence of independence to audit quality, and (4) how the effect of professionalism on audit quality. The sample of this study is 81 people auditor Inspectorate of Banten Province. This research uses census method. Data are primary data collected through questionnaires. Data analysis method to test the hypothesis is Structural Equation Modeling (SEM) analysis using Partial Least Square (PLS). The results of this study indicate that Job stress affects audit quality, Competence has an effect on audit quality, Independence has an effect on audit quality, and (4) Professionalism has an effect on audit quality.
Implementasi Akuntansi Lingkungan terhadap Kinerja Perusahaan Sari, Andi Novia Kartika; Said, Darwis; Mediaty, Hj.
JURNAL RISET AKUNTANSI TIRTAYASA Vol 5, No 1 (2020): April
Publisher : Pascasarjana Universitas Sultan Ageng Tirtayas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48181/jratirtayasa.v5i1.8190

Abstract

ABSTRAK Akutansi lingkungan merupakan bentuk pertanggungjawaban perusahaan atas pengelolaan dampak kerusakan lingkungan yang diakibatkan oleh operasi perusahaan. Penelitian ini bertujuan untuk mengetahui implementasi akuntansi lingkungan terhadap kinerja perusahaan. Analisis akuntansi lingkungan memiliki dampak yang beragam terhadap kinerja perusahaan, dampak tersebut dapat meningkatkan biaya dan menurunkan laba perusahaan, meningkatkan kinerja perusahaan, berkurangnya kerusakan kinerja yang sering menyerupai presisi, dan dampak yang menunjukkan kebiasan pada kinerja perusahaan. Metode yang digunakan adalah Metode Kualitatif. Model pendekataan yang digunakan adalah content analysis (kajian isi). Jenis penelitian ini menggunakan kepustakaan (library research). Kesimpulan dari penelitian ini yaitu akuntansi lingkungan berdampak pada kinerja perusahaan. Perkembangan ilmu pengetahuan dalam Implikasi penelitian ini yaitu sebagai bahan pertimbangan bagi perusahaan dalam menerapkan akuntansi lingkungan sebagai solusi mengatasi permasalahan lingkungan.Kata Kunci          : Implementasi Akuntansi Lingkungan, Kinerja Perusahaan
PENGARUH PERSEPSI AUDITOR TERHADAP KINERJA AUDITOR (Studi Empiris pada Auditor Sektor Publik di Inspektorat Kabupaten Serang) Puspitasari, Devi
JURNAL RISET AKUNTANSI TIRTAYASA Vol 5, No 1 (2020): April
Publisher : Pascasarjana Universitas Sultan Ageng Tirtayas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48181/jratirtayasa.v5i1.8382

Abstract

This study aims to determine and examine the effect of auditor perceptions on auditor  performance in the attack district inspectorate. The object in this study is the inspectorate in the  district government attack. Sampling is done by survey method. The type of data used is subject  data, and the data source used is primary data. Processing and analysis of data using the help of  SPSS vesi 19.00 application with multiple linear regression models. Based on the results of  hypothesis testing obtained Audit Effectiveness has a positive and significant effect on the  performance of public sector auditors, Auditor Policy has a positive and significant effect on the  performance of public sector auditors, External Auditor Professionals have a significant and  positive effect on the performance of public sector auditors, Other Expert Professionals have a  positive and significant effect on public sector auditor performance, barriers have a positive and  significant effect on the performance of public sector auditors, Public Administration has a  positive effect on the performance of public sector auditors. 
PENGARUH PENGAWASAN INTERNAL, KEMAMPUAN TEKNIK PERSONAL, PROGRAM PENDIDIKAN DAN PELATIHAN TERHADAP KINERJA SISTEM INFORMASI AKUNTANSI (Studi Kasus Pada kantor Kementerian Agama Kab/Kota di Propinsi Banten) Unayah, Enah
JURNAL RISET AKUNTANSI TIRTAYASA Vol 5, No 1 (2020): April
Publisher : Pascasarjana Universitas Sultan Ageng Tirtayas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48181/jratirtayasa.v5i1.8341

Abstract

This study aims to examine the influence of internal control, personal technical skills, education programs and training on the performance of accounting information systems. The population in this study is the sub-section of administration in the Office of the Ministry of Religious Affairs in the Regency / City in Banten province with the research sample is the Head of Sub division of administration and application operator employees. The sampling method used is purposive sampling. The data in this study was obtained by distributing questionnaires directly to the respondents. 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 internal control has a significant positive effect on the performance of accounting information systems, the ability of personal techniques has no significant effect on the performance of accounting information systems. While education and training programs have a significant positive effect on the performance of accounting information system.
THE EFFECT OF INTERNAL COST MANAGEMENT, INTEGRATION OF EXTERNAL AND INTERNAL INFORMATION SYSTEMS, AND FIBER CAPACITY ON INTER-ORGANIZATIONAL COST MANAGEMENT IN SUPPLY CHAINS (Empirical Studies in Manufacturing Companies in The Province of Banten) Gunawan, Gugun
JURNAL RISET AKUNTANSI TIRTAYASA Vol 5, No 1 (2020): April
Publisher : Pascasarjana Universitas Sultan Ageng Tirtayas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48181/jratirtayasa.v5i1.8444

Abstract

Inter-organizational cost management is a strategic cost management approach to managing costs that span organizational boundaries in supply chains. Drawing on the resourcebased view of the firm, we develop a model to predict which inter-related resources might enable companies to manage inter-organizational costs. We test this model using a survey of managerial accountants whose organizations are part of a supply chain. Using structural equation modeling, we conclude that the resources of internal electronic integration, external electronic integration, internal cost management, and absorptive capacity play significant direct and indirect roles in the development of an inter-organizational cost management (IOCM) resource. We find that these resources are inter-related and together are useful in enabling companies to ultimately benefit from managing inter-organizational costs. We find in particular the importance of relational resources associated with absorptive capacity in the development of an IOCM resource. Our research contributes to theory and practice by explaining how specific resources can be combined in allowing companies to better manage inter-organizational costs. Data were analyzed using SEM with the aid SmartPLS software version 3.0
PENGARUH CORPORATE SOCIAL RESPONBILITY TERHADAP NILAI PERUSAHAAN DENGAN PROFITABILITAS SEBAGAI VARIABEL MODERATING PADA PERUSAHAAN KELOMPOK LQ45 YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2014-2018 BR Ginting, Bunga Hati
JURNAL RISET AKUNTANSI TIRTAYASA Vol 5, No 1 (2020): April
Publisher : Pascasarjana Universitas Sultan Ageng Tirtayas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48181/jratirtayasa.v5i1.6838

Abstract

This study aims to determine the effect of corporate social responbility on corporate value by profitability as a moderating variable. This research was conducted on LQ45 category companies on Indonesia Stock Exchange (BEI) period 2014-2018. The population in this study amounted to 45 companies. The sample was chosen by purposive sampling technique, so that the total sample was 8 companies. Data testing method used is linier regression analysis and moderated regression analysis (MRA). The results of this research show that corporate social responbility has positive effect on corporate value. Profitability strengthens the influence of corporate social responsibility on corporate value. 

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