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All Journal International Journal of Evaluation and Research in Education (IJERE) Trikonomika: Jurnal Ekonomi Jurnal Riset Akuntansi Kontemporer Jurnal Riset Bisnis dan Manajemen
Ifa Ratifah
Universitas Pasundan
Economics, Econometrics & Finance Education

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Komitmen Organisasi Memoderasi Pengaruh Sistem Akuntansi Keuangan Daerah terhadap Kualitas Laporan Keuangan Ratifah, Ifa; Ridwan, Mochammad
Jurnal Trikonomika Vol 11, No 1 (2012): Edisi Juni 2012
Publisher : Jurnal Trikonomika

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Abstract

BPK report in 2011 on the financial statements of local government show there are 1401 case of weakness due to accounting and reporting. This poses problems for local governments to improve the quality of financial reporting is characterized by the release of opinion. Implementation of the financial accounting system will not be adequate without the support of the organization’s commitment in creating good quality financial statements. This study examined the effect of the regional financial accounting system on the quality of financial statements with organization commitment as moderating variable. Data were collected from 28 of the accounting department in Kabupaten Karawang. Data were analyzed using Moderated Regression Analysis (MRA). The results of empirical studies indicate that theregional financial accounting system has a significant effect on the quality of financial reporting. Similarly, by adding commitment of the organization as moderating variable, the regional financial accounting system has a significant effect.
INFLUENCE OF FISCAL STRESS AND LEGISLATURE SIZE ON EXPENDITURE CHANGE Ifa Ratifah; Peni Nuraeni
JRAK Vol 13 No 2 (2021): October Edition
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrak.v13i2.4248

Abstract

The study aims to examine and analyze the effect of fiscal stress and legislative size on expenditure change in the district or city of West Java Province. The research method used is descriptive method and verification method. Data collection techniques are carried out through secondary data obtained from Supreme Audit Istitution (BPK). The population of this study is all regencies and cities in West Java Province in the 2016-2018 fiscal year. The number of regencies and cities in West Java Province in the 2016-2018 fiscal year was 27. This research sample selection method uses Non Probability Sampling using saturated sampling with a total of 81 districts and cities. The results showed that fiscal stress negatively affected expenditure change, while the influence of the legislature size had a positive effect on expenditure change.
DO FINANCIAL RATIO PREDICTING FINANCIAL DISTRESS IN LOCAL GOVERNMENT Melati Tegari Islamiyah; Ifa Ratifah; Firdaus Firdaus
Jurnal Riset Bisnis dan Manajemen Vol 15 No 01 (2022): February Edition
Publisher : Faculty of Economic and Business, University of Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrbm.v15i01.4797

Abstract

This study was conducted with the aim of testing and analyzing the effect of financial independence and the degree of decentralization on financial distress in districts and cities in West Java province for the 2015-2019 period. The sampling technique used is non-probability sampling with sampling the sample is saturated sampling. The method used in this research is descriptive and verification method. The data collection technique used was secondary data obtained from the Supreme Audit Agency (BPK). The population of this study is all districts and cities in West Java Province in the 2015-2019 Fiscal Year. The number of regencies and cities in West Java Province in the 2015-2019 Fiscal Year is 27. The results of data analysis show that financial independence has a negative effect on financial distress and the degree of decentralization has a positive effect on financial distress
THE MEDIATION ROLE OF INTERNAL CONTROL IMPLEMENTATION IN VILLAGE FINANCIAL ACCOUNTABILITY PERFORMANCE Ietje Nazaruddin; Nisa Nirmala; Siti Fatimah; Ifa Ratifah
JRAK Vol 15 No 1 (2023): April Edition
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrak.v15i1.6431

Abstract

This study aims to examine the role of internal control implementation as a mediating variable in the relationship between financial knowledge and public participation in the village's financial accountability performance. This research used a questionnaire. Then, the hypotheses were tested utilizing Structural Equation Modeling (SEM) based on Partial Least Squares (PLS). The results showcased that the internal control implementation mediated the relationship between financial knowledge and public participation in the village's financial accountability performance. Further, this study provides practical implications for the government to increase the actualization of the internal control implementation in village financial management.
Technology readiness in enterprise resource planning gamification to improve student learning outcomes Budi Septiawan; Ayatulloh Michael Musyaffi; Martin Quinn; Ifa Ratifah
International Journal of Evaluation and Research in Education (IJERE) Vol 12, No 3: September 2023
Publisher : Institute of Advanced Engineering and Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11591/ijere.v12i3.25226

Abstract

In online learning, students often experience problems related to the use of technology. One of them is enterprise resource planning (ERP) technology. Therefore, this study aimed to analyze the technology readiness index (TRI) to measure the extent to which students’ readiness for ERP gamification. This research targets students who use ERP gamification during management information systems and accounting information systems courses. The technique of determining the sample is using a census. So that all the population is used as a sample of 153 students in Indonesia, then analyzed using TRI. Through TRI analysis using SEM PLS, most students studying ERP gamification have a medium readiness index. The findings of this research showed that students are very close to technology, so they have a strong adoption of technology. Most students have an explorer character where they are enthusiastic and have high curiosity about learning ERP gamification. Pioneers who need a little encouragement from external parties to adopt ERP gamification. However, typical skeptics should be given a concrete example of the benefits of using ERP in learning. This research is also a benchmark for developing technology-based learning media according to the characteristics of students who are intended for technology in higher education.
Co-Authors Budi Septiawan Firdaus Firdaus Ietje Nazaruddin Martin Quinn Melati Tegari Islamiyah Mochammad Ridwan Musyaffi, Ayatulloh Michael Nisa Nirmala Peni Nuraeni Siti Fatimah