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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 117 Documents
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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 KEPEMIMPINAN, MOTIVASI DAN KECERDASAN EMOSIONAL TERHADAP KINERJA GURU AKUNTANSI SEKOLAH MENENGAH KEJURUAN DI KABUPATEN SERANG Permatasari, Novelia Kiki
JURNAL RISET AKUNTANSI TIRTAYASA Vol 4, No 2 (2019): October
Publisher : Pascasarjana Universitas Sultan Ageng Tirtayas

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (107.008 KB) | DOI: 10.48181/jratirtayasa.v4i2.5671

Abstract

This study examines the influence of leadership, motivation, and emotional intelligence on the performance of accounting teachers. This study uses a vocational school located in serang regency as a research object. The number of samples in this study were 92 respondents. Data were analyzed using SEM (Structural Equation Model) method through the SmartPLS (Partial Least Square) version 1.0 program. The results of this study states that leadership has a significant effect on motivation. This means that leadership is needed and needs to be developed in improving employee work motivation and organizational effectiveness in achieving common goals. Emotional Intelligence has a significant effect on motivation. The higher the emotional intelligence that a teacher possesses the higher the motivation of his work. Leadership has a significant effect on the performance of accounting teachers. If leadership is applied appropriately, then the performance of accounting teachers is increasing. Emotional Intelligence significantly affects the performance of accounting teachers. The higher the emotional intelligence that an accounting teacher possesses, the better the performance will be. Motivation has a significant effect on performance. The higher the work motivation, the higher the level of performance that will be generated. For the vocational school is expected this research can be used as a means for evaluation and improvement of performance for the teacher. For further research is expected to add the external factor variable (environment, organizational culture, etc.) and add the respondent. Researchers can then consolidate research from other business entities, such as other sectors as well as test other factors or variables that may affect the performance of accounting teachers.
DETERMINAN KUALITAS AUDIT STUDI EMPIRIS PADA INSPEKTORAT PEMERINTAH PROVINSI BANTEN Qodriyat, Yodi Ero; Yazid, Helmi
JURNAL RISET AKUNTANSI TIRTAYASA Vol 3, No 2 (2018): October
Publisher : Pascasarjana Universitas Sultan Ageng Tirtayas

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (331.641 KB) | DOI: 10.48181/jratirtayasa.v3i2.5502

Abstract

This study aims to examine the determinants of audit quality in Inspectorate of Banten Province. This research develops theoretical framework as the basis of hypothesis, to answer the research questions consisting of: (1) Does the auditor's performance have an effect on audit quality, (2) Does management support affect audit quality, (3) Does computer-based audit technique influence (6) Does the work environment affect the quality of the audit, (7) Does the availability of budgets affect the quality of the audit, (4) Does the quality of the audit work, and (8) Does the auditor's professional ethics affect the quality of the audit. The sample of this study was 71 people auditor Inspectorate ofBanten Province. 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 the auditor's performance, training and development, as well as the ethics of the auditor profession have a positive effect on audit quality, while for managementsupport, computer-assisted audit techniques, promotion and rewards, work environment and budget availability have no positive effect on audit quality. Keywords : Auditor Performance, Management Support, Audit Engineering, Training and Development, Promotion and Awards, Work Environment, Budget Availability and Audit Quality.
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
PENGARUH KINERJA KEUANGAN DAN UKURAN PERUSAHAAN TERHADAP RETURN SAHAM (Studi pada Perusahaan Sektor Pertambangan di BEI Periode 2010 – 2016) Susanty, Dessy; Bastian, Elvin
JURNAL RISET AKUNTANSI TIRTAYASA Vol 3, No 1 (2018): April
Publisher : Pascasarjana Universitas Sultan Ageng Tirtayas

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (2079.626 KB) | DOI: 10.48181/jratirtayasa.v3i1.4976

Abstract

Important information for investors to make investment decisions reflected in the financial statements. Investors must expect a high rate of return on the funds invested into the company. This study aimed to analyze the influence of Return On Asset, Debt to Equity Ratio, Current Ratio, Price To Book Value and Firm Size on stock returns. Objects of research are amining companies listed on the Indonesia Stock Exchange during 7 year period 2010 to 2016 have been selected as sample.. Data used to analysis is the financial statements (Balance Sheet and Income Statement), using the technique of multiple regression analysis and ratios, criteria through the purposive sampling method. The data processed by using SPSS program version 20.0. It was concluded from the results of data analysis that : variable Debt to Equity Ratio, Price To Book Value and Firm Size have been significant influenceto to the stock return. Return On Asset and Current Ratio no effect on stock return.Keywords: Return On Asset, Debt to Equity Ratio, Current Ratio, Price to Book Value, Firm Size, Stock Return.
PENGARUH PENERAPAN SISTEM AKUNTANSI KEUANGAN DAERAH, KOMPETENSI APARATUR PEMERINTAH DAN PEMANFAATAN TEKNOLOGI INFORMASI TERHADAP KUALITAS LAPORAN KEUANGAN DENGAN SISTEM PENGENDALIAN INTERNAL SEBAGAI VARIABEL MODERASI (Pada Organisasi Perangkat Daerah di K Fauziyah, Euis Mardiyatul
JURNAL RISET AKUNTANSI TIRTAYASA Vol 4, No 2 (2019): October
Publisher : Pascasarjana Universitas Sultan Ageng Tirtayas

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (336.318 KB) | DOI: 10.48181/jratirtayasa.v4i2.6386

Abstract

AbstractThis study aims to examine the Influence of Regional Financial Accounting Systems, Competence of the Government Aaparatur, and Use of Information Technology on the Quality of Local Government Financial Reports with Internal Control Systems as moderating variables. The data used in this study is primary data. Methods of collecting data using questionnaires distributed to respondents. The questionnaire was distributed to 64 Serang City Government Organization employees involved in the process of preparing financial statements. The data analysis method used in this study is the Moderated Regression Analysis (MRA). The results of this study indicate that the influence of the Regional Financial Accounting System has a positive and significant effect on the quality of the Regional Government's Financial Statements, Competency of Government Officials does not have a positive and significant effect on the quality of the Regional Government's Financial Statements, and the Utilization of Information Technology has no positive and significant effect on the quality of the Government's Financial Statements. Area. The results of this study also indicate that the Internal Control System moderates the relationship between the Effects of the Regional Financial Accounting System, while the Internal Control System is not able to moderate the Effect of Competency of Government Apparatuses, and the Utilization of Information Technology on the Quality of Regional Government Financial Statements. AbstractThis study aims to examine the Influence of Regional Financial Accounting Systems, Competence of the Government Aaparatur, and Use of Information Technology on the Quality of Local Government Financial Reports with Internal Control Systems as moderating variables. The data used in this study is primary data. Methods of collecting data using questionnaires distributed to respondents. The questionnaire was distributed to 64 Serang City Government Organization employees involved in the process of preparing financial statements. The data analysis method used in this study is the Moderated Regression Analysis (MRA). The results of this study indicate that the influence of the Regional Financial Accounting System has a positive and significant effect on the quality of the Regional Government's Financial Statements, Competency of Government Officials does not have a positive and significant effect on the quality of the Regional Government's Financial Statements, and the Utilization of Information Technology has no positive and significant effect on the quality of the Government's Financial Statements. Area. The results of this study also indicate that the Internal Control System moderates the relationship between the Effects of the Regional Financial Accounting System, while the Internal Control System is not able to moderate the Effect of Competency of Government Apparatuses, and the Utilization of Information Technology on the Quality of Regional Government Financial Statements.
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.
PENGARUH FRAUD TRIANGLE TERHADAP KECURANGAN LAPORAN KEUANGAN (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Andriani, Rosedian
JURNAL RISET AKUNTANSI TIRTAYASA Vol 4, No 1 (2019): April
Publisher : Pascasarjana Universitas Sultan Ageng Tirtayas

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (318.701 KB) | DOI: 10.48181/jratirtayasa.v4i1.5485

Abstract

This study aims to examine the influence of Fraud Triangle on Fraudulent Financial Statement. Fraudulent Financial Statement in this study used Beneish m-score index. Fraud Triangle measured by three perspective; pressure (solvency ratio), opportunity (asset turnover ratio) and rationalization (profitability ratio).The Sample used were 90 manufacture companies listed on Indonesia Stock Exchange in 2015-2017, using purposive sampling method. Sample were then analyzed using logistic regression analysis. The result of this analysis is pressure (solvency ratio) not significantly affect fraudulent financial statement. Furthemore, opportunity have positive effect on fraudulent financial statement and rationalization (profitability ratio) have negative effect on fraudulent financial statement. Keywords : fraudulent financial statement, fraud triangle, beneish m-score index 
EFEK MEDIASI KEJELASAN PERAN, KEADILAN PROSEDURAL DAN MOTIVASI PADA PENGARUH PENGUKURAN KINERJA NONFINANSIAL TERHADAP KINERJA MANAJERIAL Anggriawan, Muhammad Angga
JURNAL RISET AKUNTANSI TIRTAYASA Vol 3, No 2 (2018): October
Publisher : Pascasarjana Universitas Sultan Ageng Tirtayas

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (466.73 KB) | DOI: 10.48181/jratirtayasa.v3i2.5498

Abstract

This study aims to examine the effect of nonfinancial performance measurement, role clarity, procedural fairness, and motivation to managerial performance. The object of this research is a manufacturing company in Banten Province. This research is empirical research with purposive sampling technique in data collection. Data obtained by answer questionnaire that has been disseminated to Production Manager, Sales Manager, Marketing Manager at manufacturing company in Banten Province, with return of questionnaire reached 89% that is 67 respondent, but questionnaire that can be tested only 77% that is 58 responden karna questionaire returned as many as 12% ie 9 respondents are not filled by respondents (empty). Data analysis was done with Structural Equation Model (SEM) with Smart PLS program (Partial Least Square). The results showed that clarity of roles, procedural keadilan, and motivation significantly influence the managerial performance but nonfinancial performance measurement does not significantly affect managerial performance. Curiously, role clarity, procedural fairness, and motivation have a mediating effect between nonfinancial performance measurements on managerial performance.Keyword : Measurement of Nonfinancial Performance, Roles Clarity, Procedural Fairness, Motivation, Managerial Performance
PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY DAN KINERJA LINGKUNGAN TERHADAP KINERJA KEUANGAN DAN KINERJA EKONOMI Kusmiyatun, Kusmiyatun; Ramdhani, Dadan
JURNAL RISET AKUNTANSI TIRTAYASA Vol 3, No 1 (2018): April
Publisher : Pascasarjana Universitas Sultan Ageng Tirtayas

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1815.986 KB) | DOI: 10.48181/jratirtayasa.v3i1.5000

Abstract

This research aims to examine the influence of corporate social responsibility disclosure and environmental performance to financial performance and economic performance. The sample used in this study is manufaktur companies listed on the Indonesia stock exchange, corporate social responsibility disclosure, participate in PROPER since 2010 until 2015, which are 13 firm. Purposive the sampling was used as sampling method. The results showed the corporate social responsibility disclosure effect to financial performance, environmental performance effect to financial performance and corporate social responsibility disclosure does not effect to financial performance, environmental performance doesnot effect to economic performance.Keyword : corporate social responsibility, environmental performance, financial performance, economic performance

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