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All Journal Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) AFRE Accounting Financial Review Jurnal Riset Bisnis dan Manajemen Tirtayasa Martabe : Jurnal Pengabdian Kepada Masyarakat Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan International Journal of Supply Chain Management JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Jurnal Akun Nabelo : Jurnal Akuntansi Netral, Akuntabel, Objektif Jurnal Riset Akuntansi Kontemporer JURNAL RISET AKUNTANSI TIRTAYASA Jurnal Kebijakan Pembangunan Daerah : Jurnal Penelitian dan Pengembangan Kebijakan Pembangunan Daerah Jurnal Ekonomi Journal of Applied Business, Taxation and Economics Reseach MOVE: Journal of Community Service and Engagement PEKBIS International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Jurnal Pengabdian Dinamika

Yazid, Helmi

Universitas Sultan Ageng Tirtayasa

Author-ID : 823065

Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Social Sciences Transportation Other

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PENGARUH KETIDAKPASTIAN TUGAS DAN DESENTRALISASI TERHADAP KINERJA MANAJERIAL DENGAN SISTEM AKUNTANSI MANAJEMEN SEBAGAI VARIABEL INTERVENING (Studi Pada PT. Gunanusa Utama Fabricators) Yazid, Helmi
Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Vol 1, No 1 (2012)
Publisher : Jurnal Akuntansi (Media Riset Akuntansi & Keuangan)

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This study aims to demonstrate the effect of decentralization on SAM, the SAM taskuncertainty, task uncertainty on managerial performance, the SAM on managerialperformance, decentralization on managerial performance, decentralization on managerialperformance, moderated by SAM, the uncertainty on the performance of managerial tasks tobe mediated by SAM. The research was conducted at PT. Gunanusa Main Fabricators inBojonegara-Serang. Respondents were selected as samples are middle managers and lower,amounting to 90 managers in PT. Gunanusa Main Fabricators in Bojonegara - Serang.Sampling technique in this study is a purposive sample withdrawal. Research resultsconcluded that the uncertainty of the task significant positive effect on managerialperformance. Employee Performance in PT. Main Fabricators Bojonegara Gunanusa Attacksignificant positive effect on Managerial Performance, Task Uncertainty significant positiveeffect on Management Accounting Systems, Decentralization significant positive effect onSystems Management Accounting, Management Accounting System significant positiveeffect on managerial performance, test results proved the indirect influence of the TaskUncertainty Managerial performance mediated by the Management Accounting System.Keywords : Task uncertainty, decentralization, system management accounting, managerialperformance

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

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 LEVERAGE, PROFITABILITY, MATURITY, SIZE, DAN FREE CASH FLOW TERHADAP KEBIJAKAN DIVIDEN PADA SEKTOR PERBANKAN INDONESIA Nurhaelis, Elis; Yazid, Helmi
JURNAL RISET AKUNTANSI TIRTAYASA Vol 3, No 1 (2018): April
Publisher : Pascasarjana Universitas Sultan Ageng Tirtayas

This research aims to examine the Leverage, Profitability, Maturity, Size and Free Cash Flow toward dividend policy, Leverage measure by Debt to Asset Ratio (DAR), Profitability (ROA), Maturity, Size, and Free Cash Flow (FCF) on Dividend policy represented by the Dividend Payout Ratio (DPR). This research population is banking that is listed at the Indonesia stock exchange. The criteria research of samples data used on this research is government banks and private banks exists in Indonesia from 2012 up to 2016. Where in the research, banks pays dividends at shareholders. This study used a purposive sampling method. Of the data is processed using SPSS program version 24.0 by OLS regression approach (Ordinary Least Square). Analytical techniques used in this study consists of a descriptive statistic test, test of normality, a linear regression analysis, and test hypotheses through the analysis of the coefficient of determination (R2), model test research (statistical tests F), and partial (test test t statistics). The results of this study demonstrate that profitability (ROA) and Maturity has a significant effect on dividend policy. But the Leverage (DAR), Size and Free Cash Flow (FCF) is not significant effect on dividend policy.Â Keywords: Leverage, Profitability, Maturity, Size, Free Cash Flow, Dividend Policy.Â

PENGARUH TEKNOLOGI INFORMASI, INTENSITAS KOMPETISI PASAR, STRATEGI BISNIS DAN INFORMASI SISTEM AKUNTANSI MANAJEMEN PADA KINERJA PERUSAHAAN (Studi pada perusahaan manufaktur di kawasan industri modern Cikande Kabupaten Serang â€“ Banten) Firdaus, Dodi; Yazid, Helmi
JURNAL RISET AKUNTANSI TIRTAYASA Vol 2, No 2 (2017): October
Publisher : Pascasarjana Universitas Sultan Ageng Tirtayas

This study aims to examine the relationship between information technology, the intensity of market competition and business strategy on company performance with management accounting system as intervening variable. The population in this research is manufacturing company that exist in Modern Industrial Estate Cikande. The method used is descriptive method with saturated sampling technique. With analytics units are financial division managers, marketing division managers, HR division managers and production division managers. The data in this study were obtained by distributing questionnaires directly to respondents, 144 distributed questionnaires correspondents and only 59 returned questionnaires. The 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 (1) Changes in business strategy due to changes in the intensity of competition causes a change in strategy, and this results in a change in MAS, thus affecting performance improvement directly and indirectly. (2) The development of information technology affect the management accounting system as the producer of information in the framework of planning, controlling and management decision making that impact on the improvement of performance directly and indirectly. (3) Changes in the intensity of competition affect the company's performance through MAS.Keywords: information technology, intensity of competition, business strategy, management accounting system (MAS), company performance, manufacturing company.

ANALISIS AUDIT EXPECTATION GAP PADA SEKTOR PUBLIK (Studi Empiris pada Pemerintah Provinsi Banten) Nasrullah, Nasrullah; Ismail, Tubagus; Yazid, Helmi
JURNAL RISET AKUNTANSI TIRTAYASA Vol 2, No 1 (2017): April
Publisher : Pascasarjana Universitas Sultan Ageng Tirtayas

This study aims to determine the effect of accounting knowledge, qualifications and work experience of auditors on the audit expectation gap and audit expectation gap in the quality of the audit report. In addition, this study investigated the mediating role of audit expectation gap. Structured questionnaire was distributed randomly to 86 auditee of 43 Local Government Organizations in Banten Province. A total of 70 questionnaires of the completed and analyzed. Â The sample in this study were taken by using the data collection method called purposive sampling. The criteria of the sample in this study is the fourth echelon officials in charge of finance and reporting. The data obtained were analyzed by using PLS analysis technique (Partial Least Square) through the PLS software. Moreover, to test the hypothesis of the mediating, Sobel test was used to examine the relationship existing intervening variables in the hypothesis. The results showed that accounting knowledge no effect in reducing the gap expectations of the audit, and the audit expectation gap can not mediate accounting knowledge on the quality of the audit report. Auditor's qualifications and work experience effect in reducing the gap expectations of audit and audit expectation gap may mediate the effect of qualifications and work experience of the quality of the audit report. Review findings have implications for understanding change accounting knowledge auditee against the auditor in the audit process is very important and the importance of the recruitment of auditors who have the educational background of accounting.KeywordsÂ Â : Accounting knowledge, accounting qualification, worok experience,audit expectation gap and quality of audit report.Â

Perspective of Internal and External Auditors of supply chain management Effects in Opportunities, Pressure and Capabilities for Fraud Risk Assessment Yazid, Helmi; Wiyantoro, Lili Sugeng; Yan, Chen
International Journal of Supply Chain Management Vol 9, No 1 (2020): International Journal of Supply Chain Management (IJSCM)
Publisher : International Journal of Supply Chain Management

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Abstract- The supply chain has major impact on the company's business strategy directly affecting its operational costs. Supply chain performances within the organization have a significant impact on the company's ability to provide services to their customers and create added value. Internal and external audit of the supply chain is one of the most powerful and fastest ways to reduce operational costs and provide the company competitive advantages in the global market in times of economic crisis. The purpose of this study is to identify the effect of opportunity, pressure, type of auditor and ability on fraud risk assessment in the perspective of internal auditors and external auditors at State Universities in Banten and Jakarta provinces, and to determine differences in perception Internal auditor with external auditor in fraud risk assessment at State Universities in Banten and Jakarta provinces. The population in this study is the internal auditor and external auditror of State Universities in Banten and Jakarta provinces. The research sample are 1) internal auditors of State Universities consisting of Internal Supervisory Unit auditors and auditors 2) external auditors of State Universities namely Auditors of Public Accountant Firms who have been auditors at State Universities in the provinces of Banten and Jakarta. The technique of determining the sample in this study was using purposive sampling technique. There are three colleges in Banten province that meet the criteria as a sample and three state universities in Jakarta 4. For internal auditors at universities it is assumed that the number of internal auditors at universities is assumed 15 auditors, thus the number of questionnaires distributed for internal auditor at State University in Banten and Jakarta provinces as many as 105 questionnaires (15 auditors x 7 state universities). Moreover, external auditors who have audited at the State University in Banten province 105 questionnaires follow the number of respondents in state universityâ€™s internal auditors. So that the number of questionnaires distributed in this study amounted to 210 questionnaires. The questionnaire was delivered directly to the respondent. The hypothesis testing using multiple linear regression and different tests with non-parametric test approach Mann-Whitney test. The results of this study are (1) there is a significant influence on opportunity, pressure, type of auditor and ability to assess fraud risk, (2) there is a difference in perception between internal auditors and external auditors in fraud risk assessment at State Universities in Jakarta and Banten.

INDEPENDENSI DAN KOMITMEN ORGANISASI: MEDIASI PENGARUH BRAINSTORMING DAN KEAHLIAN AUDITOR TERHADAP PENILAIAN RISIKO Mulyono, Agus; Yazid, Helmi; Bastian, Elvin
Jurnal Akun Nabelo: Jurnal Akuntansi Netral, Akuntabel, Objektif Vol 4, No 1 (2021)
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Tadulako

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This study analyzes the effect of brainstorming and auditor expertise on fraud risk assessment with auditor independence and organizational commitment as mediating variables. The research method uses a quantitative approach with a sample of 200 auditors from the Inspectorate General of the Ministry of Education and Culture. Data was collected through a questionnaire analyzed using the Structural Equation Modeling (SEM) method. The results of this study indicate that brainstorming has a positive effect on risk assessment, brainstorming has no effect on auditor independence, and brainstorming positively affects organizational commitment. Auditor expertise has a positive effect on risk assessment, auditor expertise does not affect organizational commitment, and auditor expertise positively affects auditor independence. Auditor independence has a positive effect on risk assessment, while organizational commitment does not affect risk assessment. The results of the mediation test show that auditor independence only has a mediating effect on the auditor's expertise in risk assessment.

PENGARUH PENGHINDARAN PAJAK DAN PERATAAN LABA, TERHADAP NILAI PERUSAHAAN DENGAN KEBIJAKAN HUTANG SEBAGAI VARIABEL PEMODERASI (Studi Pada Perusahaan Manufaktur Yang Terdaftar Di BEI Periode 2016 â€“ 2018) Hangtuah, Frenky Yosua; Yazid, Helmi; Taqi, Muhamad
JURNAL RISET AKUNTANSI TIRTAYASA Vol 5, No 2 (2020): October
Publisher : Pascasarjana Universitas Sultan Ageng Tirtayas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48181/jratirtayasa.v5i2.8987

This study aims to determine the effect of tax avoidance and income smoothing on the firm value with a debt policy variable as a moderating variable in manufacturing companies listed on the Indonesia Stock Exchange which published financial statements for the period 2016-2018. By using purposive sampling technique, 243 company samples were obtained and analyzed using multiple linear regression. The results of this study indicate that (1) tax avoidance does not have a positive effect on firm value (2) Income smoothing has a positive effect on firm value (3) Debt policy as a moderating variable can strengthen the relationship between tax avoidance and firm value. (4) Debt policy as a moderating variable does not significantly strengthen the relationship between income smoothing and firm value.

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

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.

Pengaruh Firm Size Terhadap Struktur Modal Dengan Profitabilitas Sebagai Variabel Intervening (Studi pada Perusahaan Sub Sektor Jalan Tol) Neneng Fathiah; Aan Khurosani; Helmi Yazid
Jurnal Riset Bisnis dan Manajemen Tirtayasa Vol 2, No 2 (2018)
Publisher : Magister Manajemen - Universitas Sultan Ageng Tirtaysa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48181/jrbmt.v2i2.9356

To participate in the government tender auction, toll road sector companies must have large capital, this makes the capital structure ratio of toll road sector companies participate in the increase. The purpose of this study to determine the effect of firm size on capital structure through profitability as intervening variable. This type of research can be categorized in quantitative research with causality design. Companies that are the subject of research are 3 companies with data every semester in the period 2008-2016 (54 observation data). The analysis used is regression with intervening variable with program Eviews version 8.0. Result of research indicate that: (1) Firm size have positive and significant effect to profitabilityof toll road sub-sector enterprises for the period of 2008-2016; (2) Firm size have positive and significant effect to capital structureof toll road sub-sector enterprises for the period of 2008-2016; (3) Profitability has a negative and significant effect on capital structureof toll road sub-sector enterprises for the period of 2008-2016; and (4) Profitability mediates the effect of firm size on capital structureof toll road sub-sector enterprises for the period of 2008-2016.

Co-Authors Aan Khurosani Abbas, Dirvi Surya Agus Mulyono Agus Sholikan Yulianto Agus Sholikhan Yulianto Agus Sholikhan Yulianto Ajeng Hartati Aldo Devano Alfina Bunga Assyaukanie Alfina Bunga Assyaukanie Alifia Nuraeni Mardini Alifia Nuraeni Mardini Amsori Mahsusi Amsori Mahsusi Ayaturohman Ayaturohman Ayu Regina Cahyawati Bastian, Elvin Bastian, Elvin Dadan Darmawan Dadan Ramdhani Daning Ayu Ningsih Dhani Wirianto Dilla Ayu Ristanti Dilla Ayu Ristanti Dzakiyyah Huuriyatun Nisah Elvin Bastian Enang Sumarna Ersyi Syaula Ewing Yuvisa Ibrani Fadya Aprilia Farasya Nabila Farhah Kamylya Rahmah Fikri Widyansyah Fikri Widyansyah Firdaus, Dodi Fitriyah Nurhidayah Gina Mega Dwi Cahya Haerul Ikhsan Hangtuah, Frenky Yosua Hasna Maharani Hesti Widyani Hesti Widyani Iis Ismawati Iis Sobariah Imam Abu Hanifah Ismawati, Iis Lia Uzliawati Lindawati Lindawati Marsha Azzahra Meilani Sri Ayuningsih Meutia Meutia Mochamad Naufal Alawiyansyah Muhamad Habib Anwar Fatwari Muhamad Habib Anwar Fatwari Muhamad Taqi Muhammad Annas Sudadi Muhammad Hafizh Fauzan Muhammad Hafizh Fauzan Muhammad Taqi Nasrullah, Nasrullah Neneng Fathiah Nesih Nesih Nuke Nugraha Nurhaelis, Elis Nusroh Milati Olivia Monica Putri Mutira Qodriyat, Yodi Ero Ramdhani, Dadan Ratih Purnamasari Rohmanullah, Ido Roza Mulyadi Sanusi, Fauji Selfi Maharani Siti Hartati Itaqi Taqi, Muhamad Tinka Vedyra Jotha Tisna Wahyu Vernanda Tri Lestari Tubagus Ismail Ujang Sutisna Ulfa Khairunnisa Vatya Almanda Putri Wawan Ichwanudin Wiyantoro, Lili Sugeng Wiyantoro, Lili Sugeng Yan, Chen Yanti Yanti Yeni Anggriani Yunita Sari Zahroh Atiqah

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