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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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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. 
FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS LAPORAN KEUANGAN DENGAN PEMODERASI KOMITMEN ORGANISASI (Studi Pada Badan Pusat Statistik Se-Provinsi Banten) Yanto, Triyanto
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 (446.046 KB) | DOI: 10.48181/jratirtayasa.v4i2.5672

Abstract

The purpose of this study is to analyze the factors that affect the quality of financial statements by moderating organizational commitment at the Central Bureau of Statistics of Banten Province. The population of this study is financial managers who have the duties and responsibilities in financial management that directly or indirectly affect the quality of financial reports in the 9 work units of the Banten Provincial Statistics Agency. Data collection by distributing 70 questionnaires to financial managers. The sampling technique uses a census method in which the entire study population is used as the research sample. The method of data analysis was done by PLS SEM with the help of the Smart PLS program. The results of this study prove that the implementatition of accrual-based goverment accounting standards, the use of information technology has a significant positive effect on the quality of financial statements while the understanding of accounting and the role of internal audit does not affect the quality of financial statements. Organizational commitment as a moderating variable is not able to moderate the influence of the application of accrual-based accounting standards, understanding accounting, utilization of information technology and the role of internal audit on the quality of financial statements.
Pengaruh Implementasi Aplikasi Sistem Keuangan Desa, Kompetensi Sumber Daya Manusia, Dan Transparansi Terhadap Kualitas Laporan Keungan Pemerintah Desa Rifandi, Zaizar Wiet
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 (455.008 KB) | DOI: 10.48181/jratirtayasa.v4i1.4505

Abstract

Untuk mengetaui pengaruh dari implementasi aplikasi sistem keuangan desa, kompetensi sumber daya manusia, dan transparansi terhadap kualitas laporan keuangan pemerintah desa.
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 MANAJEMEN LABA DAN KINERJA KEUANGAN TERHADAP RETURN SAHAM DENGAN KUALITAS AUDIT SEBAGAI VARIABEL MODERATING (STUDI EMPIRIS PADA SEKTOR PERBANKAN DI INDONESIA) Fitrianingsih, Dwi
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 (1900.586 KB) | DOI: 10.48181/jratirtayasa.v3i1.4980

Abstract

This study aims to examine the influence of earnings management by Discretionary accrual perspective and financial statement by CAMELS perspective on stock return with audit quality as a moderating variable on banking sector. The population of this research are State-Owned Commercial Bank (BUMN) of Persero, Foreign National Private Bank (BUSN) of Foreign Exchange, Non-Foreign Exchange National Private Bank (BUSN) and Mixed Bank (Private Private Domestic and Foreign Private) which existed in Indonesia from 2011 to 2016. The method of data collection in this research are documentation and observation on the annual report of Banking sector. The data processed by using SPSS program version 20.0 by doing simple multiple linear regression approach. The results of this study The result of this research indicate that earnings management which proxies with Discretionary Accrual have negative effect not significant to stock return, financial performance proxies in CAMELS ratio. The result is CAR, BOPO and LDR have a significant positive effect on stock return. However, BDR and NPM have no significant positive effect on stock return. Audit quality as a moderating variable weakness the negative discretionary accrual effect on stock returns. in other words firms audited by (Big Public Accounting Firm) KAP Big 4 indicates to detect and minimize the existence of earning management when compared to firms audited by KAP Non-Big 4 which then giving affect to stock return.Keywords: Earning management, Discretionary Accrual, CAMELS, financial performance, banking.
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 KONTROL BUDAYA TERHADAP HARGA DAN PELAYANAN SERTA DAMPAKNYA TERHADAP KINERJA KEUANGAN PERUSAHAAN (Studi Pada Perhotelan di Kota Serang) Hakim, Lukman
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 (446.845 KB) | DOI: 10.48181/jratirtayasa.v4i1.5503

Abstract

Cultural control functions as a clear differentiator of an organization and brings a sense of identity to members of the organization itself. This study aims to determine whether cultural control, price and service are factors that influence financial performance in a service company. The theory used is the Contingensy Theory. The study was conducted in the hospitality industry in Serang City by using data samples of 63 respondents. Data analysis using SEM-PLS applied with computer media. The results of hypothesis testing show (1) There is no significant effect of cultural control on financial performance, (2) There is no significant effect of cultural control on prices, (3) Cultural control has a significant and positive effect on service, (4) Price has a significant positive effect on performance finance, and (5) Services have a significant positive effect on financial performanceKeywords: Culture Control, Price, Service and Financial Performance
PENGARUH BUDAYA ORGANISASI, INTELLECTUAL CAPITAL DAN KERAGAMAN PENGUKURAN KINERJAN TERHADAP KINERJA ORGANISASI (STUDY EMPIRIS PERUSAHAAN MANUFAKTUR DI PROVINSI BANTEN ) Amrullah, Rahadian; Ismail, Tubagus; Uzliawati, Lia
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 (462.396 KB) | DOI: 10.48181/jratirtayasa.v3i2.5499

Abstract

This study aims to find empirical evidence on the influence of Organizational Culture, Intellectual Capital, and Diversity of Performance Measurement on the performance of the Organization. Sampling method used in this study is the method of purposive sampling and obtained sample research of 60 manufacturing companies as an observation item contained in Banten Province. Data were analyzed using Partial Least Square (PLS) software. The results of this study indicate that the (1) organizational culture has a positive and significant influence on the organizational performance, (2) organizational culture variables have positive and significant effect on Intellectual capital, (3) Intellectual Capital has a positive and significant influence on the diversity performance measurement, (4) diversity performance measurement have positive and significant influence to organizational performance, (5) Intellectual Capital negative affects organizational performance and (6) Intellectual Capital positivelyaffects organizational performance mediated by Diversity Performance measurement.Keywords: Organizational Culture, Intellectual Capital, Diversity of Performance Measurement, Organizational Performance
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
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.

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