Articles
<![CDATA[Pengaruh Sistem Pengukuran Kinerja terhadap Pengambilan Keputusan Strategis ]]>
<![CDATA[Muttaqin, Galih Fajar]]>
<![CDATA[ JAK (Jurnal Akuntansi) : Kajian Ilmiah Akuntansi Vol 2, No 1 (2015) ]]>
Publisher : <![CDATA[Universitas Serang Raya ]]>
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DOI: 10.30656/jak.v2i1.190
<![CDATA[Penelitian ini dilakukan untuk menguji faktor moderasi dinamika lingkungan terhadap hubungan antara sistem pengukuran kinerja dengan pengambilan keputusan strategis. Penelitian ini dilakukan pada perusahaan manufaktur di propinsi Banten dengan menggunakan softwere PLS sebagai alat bantu uji stratistiknya. Sampel penelitian ini terdiri dari 147 responden yang bersedia dan layak dijadikan sampel. Berdasarkan hasil pengujian secara statistik, dapat disimpulkan bahwa terdapat hubungan positif anatara sistem pengukuran kierja terhadap pengambilan keputusan strategis. Hasil penelitian ini mengkonfirmasi penelitian sebelumnya yang dilakukan oleh Josep Bisbee, Ricardo Malagueno (2012). Berdasarkan hasil penelitian dapat disimpulkan bahwa dinamika lingkungan dapat mempengaruhi pengaruh sistem pengukuran kinerja terhadap pengambilan keputusan strategis. Hipotesis dapat diterima dimana terjadi hubungan moderasi atau konstruk dinamika lingkungan merupakan konstruk moderasi. Hasil penelitian ini sesuai dengan penelitian yang dilakukan oleh Josep Bisbee, Ricardo Malagueno ( 2012). Kata kunci : Sistem Pengukuran Kinerja, Pengambilan Keputusan Strategis dan Dinamika Lingkungan]]>
<![CDATA[Financial accountability: organizational performance improvement through culture control and contractibility ]]>
<![CDATA[Muttaqin, Galih Fajar]]>;
<![CDATA[Mulyasari, Windu]]>
<![CDATA[ Jurnal Akuntansi Vol 22, No 2 (2018): May 2018 ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Tarumanagara ]]>
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DOI: 10.24912/ja.v22i2.348
<![CDATA[This study focuses on performance contracts and the use of performance measurement systems that can affect the performance of government organizations. Implementation of the Contract / Performance Agreement was only implemented in 2015, so it is worth investigating. The context of this research becomes very important to see the reality that occurs in government agencies that tend to report excessive good performance and minimize information about the failure of the program. Performance reports submitted in the form of Government Institution Performance Accountability Report (LAKIP) have been biased. The bias arises because the performance that is delivered is not like the reality in the field so as to mislead the public as the information user and ultimately result in excessive expectations of government institutions. This study examines the influence of contractibility and culture control on the organization's performance and financial accountability of the Regional Government Agency of Banten Province using SEM-PLS test equipment. Test results of 145 sampled data that spread throughout the district in Banten Province resulted in the conclusion (1) contractibility positively affects the performance of public sector organizations; (2) culture control positively affects the performance of public sector organizations; (3) the performance of the organization positively affects the financial accountability of public sector organizations]]>
<![CDATA[PENGARUH IMPLEMENTASI TOTAL QUALITY MANAGEMENT TERHADAP KINERJA KEUANGAN DENGAN KUALITAS KINERJA SEBAGAI VARIABEL INTERVENING ]]>
<![CDATA[Muttaqin, Galih Fajar]]>;
<![CDATA[Dharmayanti, Rita]]>
<![CDATA[ Jurnal Akuntansi Vol 19, No 1 (2015): January 2015 ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Tarumanagara ]]>
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DOI: 10.24912/ja.v19i1.114
<![CDATA[Tujuan dari penelitian ini adalah untuk menganalisis pengaruh penerapan Total Quality Management (TQM) terhadap kinerja keuangan dengan moderat kualitas kinerja efek. Data yang digunakan dalam penelitian ini diperoleh dari perusahaan perbankan yang berlokasi di Indonesia. Dari 56 kuesioner yang dibagikan, jumlah kuesioner kembali adalah 39 kuesioner (69,64%). Data diolah dengan menggunakan Structural Equation Modeling (SEM) dengan menggunakan program software Partial Least Square (PLS). Penelitian ini menggunakan metode purposive sampling dengan sampel penelitian adalah midlle dan manajer yang lebih rendah. Sumber data diperoleh dari penelitian lapangan, khususnya dengan membagikan kuesioner untuk memperoleh data primer. Hasil penelitian menunjukkan (1) Pelaksanaan TQM berpengaruh positif terhadap kinerja kualitas (2) efek positif kinerja Kualitas kinerja keuangan (3) TQM berpengaruh langsung pada kinerja keuangan (4) kinerja Kualitas menengahi TQM terhadap kinerja keuanganThe purpose of this study was to analyze the influence implementation Total Quality Management (TQM) on financial performance with moderating effect quality performance. The data used in this study were obtained from the banking company located in Indonesia. Of the 56 questionnaires distributed, the number of questionnaires returned was 39 questionnaires (69,64%). The data were processed using the Structural Equation Modeling (SEM) by using a software program Partial Least Square (PLS). This study uses purposive sampling method with the sample of research is midlle and lower managers. The data sources was obtained from field research, in particular by distributing questionnaires to acquire primary data. The results showed (1) Implementation TQM positive effect on quality performance (2) Quality performance positive effect on financial performance (3) TQM direct effect on financial performance (4) Quality performance mediate TQM on financial performance.]]>
<![CDATA[Pengaruh Sistem Pengukuran Kinerja terhadap Pengambilan Keputusan Strategis ]]>
<![CDATA[Galih Fajar Muttaqin]]>
<![CDATA[ JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Vol. 2 No. 1 (2015) ]]>
Publisher : <![CDATA[Universitas Serang Raya ]]>
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DOI: 10.30656/jak.v2i1.190
<![CDATA[Penelitian ini dilakukan untuk menguji faktor moderasi dinamika lingkungan terhadap hubungan antara sistem pengukuran kinerja dengan pengambilan keputusan strategis. Penelitian ini dilakukan pada perusahaan manufaktur di propinsi Banten dengan menggunakan softwere PLS sebagai alat bantu uji stratistiknya. Sampel penelitian ini terdiri dari 147 responden yang bersedia dan layak dijadikan sampel. Berdasarkan hasil pengujian secara statistik, dapat disimpulkan bahwa terdapat hubungan positif anatara sistem pengukuran kierja terhadap pengambilan keputusan strategis. Hasil penelitian ini mengkonfirmasi penelitian sebelumnya yang dilakukan oleh Josep Bisbee, Ricardo Malagueno (2012). Berdasarkan hasil penelitian dapat disimpulkan bahwa dinamika lingkungan dapat mempengaruhi pengaruh sistem pengukuran kinerja terhadap pengambilan keputusan strategis. Hipotesis dapat diterima dimana terjadi hubungan moderasi atau konstruk dinamika lingkungan merupakan konstruk moderasi. Hasil penelitian ini sesuai dengan penelitian yang dilakukan oleh Josep Bisbee, Ricardo Malagueno ( 2012). Kata kunci : Sistem Pengukuran Kinerja, Pengambilan Keputusan Strategis dan Dinamika Lingkungan]]>
<![CDATA[Creation Of Auditor Loyalty: Improving Competence, Quality Of Work And Job Satisfaction ]]>
<![CDATA[Galih Fajar Muttaqin]]>;
<![CDATA[Asih Machfuzhoh]]>;
<![CDATA[Edward Fazri]]>
<![CDATA[ Jurnal Reviu Akuntansi dan Keuangan Vol. 11 No. 3: Jurnal Reviu Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Malang ]]>
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DOI: 10.22219/jrak.v11i3.16998
<![CDATA[The purpose of this study is to investigate how auditor competence can affect the work quality and job satisfaction of an auditor which also has an impact on increasing auditor loyalty in carrying out their responsibilities as auditors. This study uses a quantitative method by distributing questionnaires to auditors who work at KAPs domiciled in Banten, Jakarta and Answers. The sample in this study was 170 auditors. Data processing is carried out with a Structural Equation Model (SEM) approach using Partial Least Square (PLS) software. PLS is a component-based or variance-based structural equation (SEM) model. Validity test was carried out using Partial Least Square (PLS) software. The results of this study indicate that the auditor competence, work quality, and job satisfaction can increase the loyalty of auditors working at Public Accounting Firms in Indonesia. This research has implications for the development of audit research, especially the behavior of public accountants, which until now has not been much research that focuses on the behavior of auditors in public accounting firms. In addition, the results of this study can also be used as a reference in determining policies by stakeholders, both regulators and leaders of Public Accounting Firms ]]>
<![CDATA[ANALISIS PENYUSUNAN DAN PELAKSANAAN ANGGARAN DI KANTOR SATUAN POLISI PAMONG PRAJA PROVINSI BANTEN ]]>
<![CDATA[Hanna Oktavia]]>;
<![CDATA[Galih Fajar Muttaqin]]>;
<![CDATA[Dabella Yunia]]>
<![CDATA[ Jurnal Vokasi Vol 5, No 2 (2021): Jurnal Vokasi ]]>
Publisher : <![CDATA[Politeknik Negeri Lhokseumawe ]]>
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DOI: 10.30811/vokasi.v5i2.2308
<![CDATA[Artikel ini bertujuan untuk mengetahui proses penyusunan anggaran dan efisiensi pelaksanaan anggaran di kantor Satuan Polisi Pamong Praja Provinsi Banten. Hasil penelitian menunjukkan bahwa penyusunan anggaran di kantor Satuan Polisi Pamong Praja Provinsi Banten secara keseluruhan sudah sesuai dengan Permendagri Nomor 21 Tahun 2011 tetapi tidak dijelaskan secara rinci tentang tahap penyusunan rencana kerja di Satuan Kerja Perangkat Daerah. Tahap penyusunan anggaran yang sesuai, yaitu kepala daerah menyusun rancangan Kebijakan Umum Anggaran APBN dan rancangan Prioritas dan Plafon Anggaran Kemudian rancangan Kebijakan Umum Anggaran Pendapatan dan Belanja Daerah dan rancangan Prioritas dan Plafon Anggaran disampaikan oleh kepala daerah kepada Dewan Perwakilan Rakyat Daerah, Satuan Kerja Perangkat Daerah menyusun Rencana Kerja dan Anggaran-Satuan Kerja Perangkat Daerah, Rencana Kerja dan Anggaran-Satuan Kerja Perangkat Daerah yang telah disusun Satuan Kerja Perangkat daerah disampaikan kepada Pejabat Pembuat Komitmen Daerah, Kepala Daerah menyampaikan rancangan peraturan daerah kemudian menetapkan peraturan daerah tentang Anggara Pendapatan dan Belanja Daera, Pejabat Pembuat Kebijakan Daerah mengumumkan kepada kepala Satuan Kerja Perangkat Daerah agar menyusun Dokumen Pelaksanaan Anggaran-Satuan Kerja Perangkat Daerah, Pejabat Pembuat Kebijakan Daerah mengesahkan rancangan Dokumen Pelaksanaan Anggaran-Satuan Kerja Perangkat Daerah. Keseluruhan tahap tersebut telah dilaksakan oleh Satuan Polisi Pamong Praja Provinsi Banten sudah sesuai dengan peraturan Permendagri Nomor 21 Tahun 2011. Berdasarkan data yang diperoleh, pelaksanaan anggaran di Satuan Polisi Pamong Praja Provinsi Banten Tahun Anggaran 2019 dan 2020 kurang efisien.Kata kunci: analisis penyusunan, pelaksanaan anggaran, efisien]]>
<![CDATA[Application of Management Accounting System at indonesian Startup Companies ]]>
<![CDATA[Edward Fazri]]>;
<![CDATA[Galih Fajar Muttaqin]]>
<![CDATA[ Jurnal Riset Akuntansi Terpadu Vol 14, No 2 (2021) ]]>
Publisher : <![CDATA[FEB Universitas Sultan Ageng Tirtayasa ]]>
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DOI: 10.35448/jrat.v14i2.12708
<![CDATA[This research was conducted on Indonesian startup companies. This study examines the effect of innovation on the management accounting system, the effect of the management accounting system on financial performance and examines the mediating effect of the management accounting system on the effect of innovation on financial performance. This study involved 42 Indonesian startup companies domiciled in Jabodetabek. Questionnaires were distributed to sample companies to obtain the required data and processed using smart PLS 2.0. The results of this study are that there is a significant positive effect of innovation on the management accounting system, there is a significant positive effect of the management accounting system and there is evidence that the management accounting system has a mediating effect that strengthens the influence of innovation on financial performance.]]>
<![CDATA[PENGARUH PENDELEGASIAN WEWENANG TERHADAP KINERJA ORGANISASI ]]>
<![CDATA[Galih Fajar Muttaqin]]>
<![CDATA[ Jurnal Riset Akuntansi Terpadu Vol 11, No 2 (2018) ]]>
Publisher : <![CDATA[FEB Universitas Sultan Ageng Tirtayasa ]]>
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DOI: 10.35448/jrat.v11i2.4255
<![CDATA[The purpose of this study is to determine the Effect of Delegation of Authority on Or- ganizational Performance with Change of Management Accounting System as Intervening Vari- able. This research was conducted at the Manufacturing Company located in Serang District. As the object of his research, the middle manager with 125 questionnaires spread, but the question- naire that can be processed as much as 72 questionnaires (58%). The questions questionnaire measured with a scale of 1-5. Data were analyzed by using SEM (Structural Equation Model) through SmartPLS (Partial Least Square) 2.0 versions. The results of this study indicate (1) Delegation of authority has a positive effect on Management Accounting System Changes, (2) Changes in Management Accounting System has a positive effect on Organizational Performance, and (3) Delegation of Authority positively af- fects organizational performance. ]]>
<![CDATA[Peningkatan Kinerja Karyawan melalui Cultur Control dan Gaya Kepemimpinan (Studi pada Perusahaan Manufaktur di Propinsi Banten Tahun 2017) ]]>
<![CDATA[Galih Fajar Muttaqin]]>
<![CDATA[ Jurnal Riset Akuntansi Terpadu Vol 10, No 1 (2017) ]]>
Publisher : <![CDATA[FEB Universitas Sultan Ageng Tirtayasa ]]>
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DOI: 10.35448/jrat.v10i1.4215
<![CDATA[Abstract This study focuses on leadership and cultur control that can influence employee performance. The reason why this research needs to be carried out in Banten Province is because there is a possibility of this research result to improve employee performance. The context of this study becomes very important to see the reality that occurs in manufacturing organizations that tend to report excessively good performance and minimize information about program failures. This study examines the influence of leadership on cultur control and employee performance using SEM-PLS. The results of the test of 145 sampled data that spread throughout the manufacturing companies in Banten Province resulted in the conclusion (1). Leadership style positively affects employee performance; (2) leadership style has a positive effect on Cultur control; (3) Cultur control has a positive effect on employee performance. Keywords : leadership, culture control, employee performance Abstrak Penelitian ini berfokus pada gaya kepemimpinan dan cultur control yang dapat berpengaruh terhadap kinerja karyawan. Alasan mengapa penelitian ini perlu dilaksanakan di Propinsi Banten adalah karena terdapat kemungkinan hasil penelitian ini memberikan peningkatan kinerja karyawan. Konteks penelitian ini menjadi sangat penting melihat realitas yang terjadi pada organisasi manufaktur yang cenderung melaporkan kinerja yang baik secara berlebihan dan memperkecil informasi tentang kegagalan program. Penelitian ini menguji pengaruh gaya kepemimpinan terhadap cultur control dan kinerja karyawan menggunakan alat uji SEM-PLS. Hasil pengujian atas data sampel sebanyak 145 yang di sebar keseluruh perusahaan manufaktur di Propinsi Banten menghasilkan kesimpulan (1). Gaya kepemimpinan berpengaruh positif terhadap kinerja karyawan; (2) gaya kepemimpinan berpengaruh positif terhadap Cultur control; (3) Cultur control berpengaruh positif terhadap kinerja karyawan. Kata kunci : gaya kepemimpinan, culture control, kinerja karyawan]]>
<![CDATA[PENGARUH INTEGRASI SISTEM INFORMASI INTERNAL,INTEGRASI SISTEM INFORMASI EKSTERNAL,MANAJEMEN BIAYA INTERNAL DAN KAPASITAS DAYA SERAP TERHADAP MANAJEMEN BIAYA ANTAR ORGANISASI DALAM RANTAI PASOKAN(STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR DI PROVINSI BANTEN) ]]>
<![CDATA[Galih Fajar Muttaqin]]>;
<![CDATA[Imam Abu Hanifah]]>;
<![CDATA[Rika Andrawulan]]>
<![CDATA[ Jurnal Riset Akuntansi Terpadu Vol 11, No 1 (2018) ]]>
Publisher : <![CDATA[FEB Universitas Sultan Ageng Tirtayasa ]]>
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DOI: 10.35448/jrat.v11i1.4233
<![CDATA[This study aimed to examine the effect of Internal Information Systems Intregation, External Information Systems Intregation integration, Internal Cost Management and Absorptive Capacity on inter-organizational cost management in supply chains. Of the 84 questionnaires distributed, the number of questionnaires returned was 36 questionnaire (42,86%). The data is processed by using Structural Equation Modeling (SEM) by using a software program Partial Least Square (PLS) Verion 2.3.7. This study was conducted in Manufacturing company located in Banten province, with the Respondents in this study are financial managers, production managers, and marketing managers. This study uses survey research with primary data collection using the questionnaire. ]]>
