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All Journal Journal of Accounting and Investment Jurnal Riset Akuntansi Terpadu Jurnal Tirtayasa Ekonomika (Tirtayasa Economica Journal) AFRE Accounting Financial Review Martabe : Jurnal Pengabdian Kepada Masyarakat Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan NUSANTARA : Jurnal Ilmu Pengetahuan Sosial JURNAL RISET AKUNTANSI TIRTAYASA Jurnal Buana Akuntansi Devotion: Journal of Research and Community Service Journal of Applied Business, Taxation and Economics Reseach

Imam Abu Hanifah

Akuntansi Fakultas Ekonomi Dan Bisnis, Universitas Sultan Ageng Tiratayasa

Author-ID : 906013

Agriculture, Biological Sciences & Forestry Arts Humanities Economics, Econometrics & Finance Education Social Sciences

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PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN PADA INDUSTRI INFORMATION AND COMMUNICATIONS TECHNOLOGY DI INDONESIA Tejasunarya, Jaka Laksana; Hanifah, Imam Abu
JURNAL RISET AKUNTANSI TIRTAYASA Vol 3, No 1 (2018): April
Publisher : Pascasarjana Universitas Sultan Ageng Tirtayas

The purpose of this research is to find out the influence of intellectual capital which is proxy with the Pulic Model of Value Added Intellectual Coefficient (VAIC) through three components include Value Added Capital Employed (VACA), Value Added Human Capital (VAHU), Structural Capital Value Added (STVA) to the company financial performance that is proxy with the return on asset (ROA), Return on Equity (ROE), Return On Investments (ROI) on the companyâ€™s Information and Communications Technology (ICT) in Indonesian. The population is ICT companies which are listed in Indonesian Stock Exchange (IDX). The sample collection technique has bean determined by using purposive sampling and it is based on determined criteria therefore the samples are 15 ICT companies that publish financial statements for 6 consecutive years from 2010 to 2015. Multiple linier regressions with the SPSS application 2.1 versions are used in this research. The result of the research show that: 1) VACA, VAHU, STVA have been fix in predicting ROA, ROE, ROI. 2) VACA variable has significant influence to ROA, ROE, ROI in the positive direction. 3) VAHU variable has significant influence to ROA, ROE, ROI in the negative direction. 4) STVA variable has significant influence to ROA, ROE, ROI in the positive direction.Â Keywords: Intellectual Capital, Value Added Capital Employed, Value Added Human Capital, Structural Capital Value Added, Return On Assets, Return On Equity, Return On Investments.Â Â Â Â Â Â Â Â Â Â Â Â The purpose of this research is to find out the influence of intellectual capital which is proxy with the Pulic Model of Value Added Intellectual Coefficient (VAIC) through three components include Value Added Capital Employed (VACA), Value Added Human Capital (VAHU), Structural Capital Value Added (STVA) to the company financial performance that is proxy with the return on asset (ROA), Return on Equity (ROE), Return On Investments (ROI) on the companyâ€™s Information and Communications Technology (ICT) in Indonesian. The population is ICT companies which are listed in Indonesian Stock Exchange (IDX). The sample collection technique has bean determined by using purposive sampling and it is based on determined criteria therefore the samples are 15 ICT companies that publish financial statements for 6 consecutive years from 2010 to 2015. Multiple linier regressions with the SPSS application 2.1 versions are used in this research. The result of the research show that: 1) VACA, VAHU, STVA have been fix in predicting ROA, ROE, ROI. 2) VACA variable has significant influence to ROA, ROE, ROI in the positive direction. 3) VAHU variable has significant influence to ROA, ROE, ROI in the negative direction. 4) STVA variable has significant influence to ROA, ROE, ROI in the positive direction.Keywords: Intellectual Capital, Value Added Capital Employed, Value Added Human Capital, Structural Capital Value Added, Return On Assets, Return On Equity, Return On Investments.

DESENTRALISASI, STRATEGI BISNIS DAN KINERJA ORGANISASI Nurjanah, Esty; Hanifah, Imam Abu
JURNAL RISET AKUNTANSI TIRTAYASA Vol 2, No 2 (2017): October
Publisher : Pascasarjana Universitas Sultan Ageng Tirtayas

This study aims to examine the influence of decentralization, business strategies on organizational performance through the measurement of managerial performance. The sample in this research is 50 respondents with sampling technique by purposive sampling that is middle manager at star hotel in Banten Province. Data were collected by distributing questionnaires directly to the respondent concerned. The method of analysis used is the analysis of Structural Equation Modeling (SEM). The data in this research is processed using Smart Partial Least Square (SmartPLS) software. The results of this study revealed was decentralization affected on the organizational performance, decentralization effected on the measurement of managerial performance. Furthermore, business strategy affected on the organizational performance, business strategy affected on the measurement of managerial performance. Then, the measurement of managerial performance affected on the performance of the organization. Also, decentralization and business strategies effected on organizational performance through the measurement of managerial performance as intervening variable.Keywords: Decentralization, Business Strategy, Organizational Performance, Managerial Performance Measurement

PENGARUH KOMPETENSI AUDITOR, TEKANAN ANGGARAN WAKTU DAN KOMPLEKSITAS AUDIT TERHADAP KUALITAS AUDIT DENGAN PEMAHAMAN SISTEM INFORMASI SEBAGAI VARIABEL MODERATING (Studi Empiris pada Inspektorat Daerah Se Provinsi Banten) Yuliyanti, Yeli Sita; Hanifah, Imam Abu
JURNAL RISET AKUNTANSI TIRTAYASA Vol 3, No 2 (2018): October
Publisher : Pascasarjana Universitas Sultan Ageng Tirtayas

This study aims to examine the effect of auditor competence, time budget pressure and audit complexity on audit quality with an understanding of information systems as a moderator in Banten Province Inspectorate. The population in this study were the auditors who worked as examiners throughout the Inspectorate throughout Banten Province totaling 338 people, taking samples using purposive sampling method as many as 175 people. The source of this research data is primary data which is obtained from the distribution of questionnaires to the research respondents. The data in this study were analyzed using Structural Equation Model (SEM) using the Partial Least Square (PLS) approach and using the smart PLS 3.0 analysis tool. The test results show that auditor competence and time budget pressure have a positive effect on audit quality, while audit complexity has a negative effect on audit quality. In addition, understanding of information systems can moderate the influenceof competence on audit quality, while understanding information systems cannot moderate the influence of time budget pressure and audit complexity on audit quality. Keywords: auditor competency, time budget pressure, audit complexity, audit quality, understanding of information systems

Pengaruh Struktur Pengendalian Internal dan Budaya Organisasi terhadap Kinerja Pegawai Santosa, Imam; Hasanudin, Agus Ismaya; Hanifah, Imam Abu
JURNAL RISET AKUNTANSI TIRTAYASA Vol 2, No 1 (2017): April
Publisher : Pascasarjana Universitas Sultan Ageng Tirtayas

This study examines the effect of Internal Control Structure and Organizational Culture on Employee Performance in the Provincial Government of Banten. The institutional theory approach is expected to explain the implementation of this research. This research uses quantitative method with questionnaire. The sample in this study are employees related / related to internal control and organizational culture with purposive sampling technique as much as 100 respondents. The statistical tool used is SmartPLS version 1.01. The results of quantitative analysis indicate that the control environment, risk assessment, control activities and organizational culture have a positive effect on employee performance. But for information and communication, and monitoring does not affect the performance of employees. The main contribution of this research is expected to add more understanding to internal control structure and organizational culture on employee performance so that it can be used in policy formulation and improvement in employee performance.Keywords: Internal Control Structure, Organizational Culture, Employee Performance.

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 ANGGARAN, INFORMASI, BUDAYA ORGANISASI, DAN KAPASITAS INDIVIDU TERHADAP BUDGETARY SLACK PEMERINTAHAN KOTA SERANG murdiatun, murdiatun; Hanifah, Imam Abu; Isnawati, Iis
JURNAL RISET AKUNTANSI TIRTAYASA Vol 6, No 1 (2021): APRIL
Publisher : Pascasarjana Universitas Sultan Ageng Tirtayas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48181/jratirtayasa.v6i1.9128

This study aims to find empirical evidence about the influence of Budget, Information, Organizational Culture, Individual Capacity and Budgetary Slack. The sampling method used in this study was purposive sampling method and obtained a sample of 15 OPDs as an observation item in Serang City. This research is an empirical study using purposive sampling technique. The data were obtained by answering questionnaires that have been distributed to Echelon III and Echelon IV employees at OPD in Serang City, with the return of the questionnaire reaching 86%, namely 90 respondents, but only 94% of the questionnaires that can be tested are 85 respondents because 6% of the returned questionnaires are 5 respondents not filled in by respondents (empty). Data analysis was performed using the Structural Equation Model (SEM) with the Smart PLS (Partial Least Square) program. The results of this study indicate that the Budget Participation variable has a positive and significant effect on Budgetary Slack, the Budget Emphasis variable has a positive and significant effect on Budgetary Slack, the Asymmetry Information variable has a positive and significant effect on Budgetary Slack, the Job Relevant Information variable has a positive and significant effect on Budgetary Slack, Organizational Culture has a positive and significant effect on Budgetary Slack, the Individual Capacity variable has a positive and significant effect on Budgetary Slack.Â Keywords: Budget, Information, Organizational Culture, Individual Capacity and Budgetary Slack

PENGARUH STRUKTUR MODAL, LIKUIDITAS DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN DENGAN PROFITABILITAS SEBAGAI VARIABEL INTERVENING (Studi Empiris pada indeks LQ 45 yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2014-2018) Maptuha, Mamat; Hanifah, Imam Abu; Ismawati, Iis
JURNAL RISET AKUNTANSI TIRTAYASA Vol 6, No 2 (2021): October
Publisher : Pascasarjana Universitas Sultan Ageng Tirtayas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48181/jratirtayasa.v6i2.9209

This research is meat to analyze the effect of capital structure, liquidity and firm size on firm value with profitability as an intervening variable. The population in this study is the LQ 45 index companies listed on the Stock Exchange in 2014-2018 using annual financial report data taken by purposive sampling, so that 24 (twenty four) samples that meet the criteria are obtained. The sampling criteria chosen were 1) Companies that were consistently listed on the LQ 45 index in 2014-2018. 2) LQ 45 index companies that report financial reports for the end of December 31, complete with notes on financial statements (CALK) for the years 2014-2018. 3) Companies that use rupiah as their financial reporting currency. 4) Companies that report positive profits in their financial reporting. The analysis technique used is multiple linear regression analysis and path analysis with a significant level of 5%, the results of this study indicate that: 1) Capital structure (DER) has a significant negative effect on profitability. 2) Liquidity (CR) has a significant negative effect on profitability. 3) Firm size (SIZE) has a significant negative effect on profitability. 4) Capital structure (DER) has a significant positive effect on firm value (TOBIN'S Q). 5) Liquidity (CR) has no significant negative effect on firm value (TOBIN'S Q). 6) Firm size (SIZE) has no significant negative effect on firm value (TOBIN'S Q). 7) Profitability (ROA) has a significant positive effect on firm value (TOBIN'S Q). 8) Profitability (ROA) is able to mediate the effect of structure (CR) on firm value (TOBIN's Q). 9) Profitability (ROA) is not able to mediate the effect of liquidity (CR) on firm value (TOBIN's Q). 10) Profitability (ROA) is not able to mediate the effect of firm size (SIZE) on firm value (TOBIN's Q).

Knowledge Sharing, Organizational Culture, Intellectual Capital, and Organizational Performance Dwi Irawan; Elvin Bastian; Imam Abu Hanifah
Journal of Accounting and Investment Vol 20, No 3: September 2019
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

This study aims to examine the influence of knowledge sharing and organizational culture toward organizational performance with intellectual capital as an intervening variable. The questionnaire was sent to 71 general managers of manufacturing companies, and 60 questionnaires were returned. The data of this research were analyzed using structural equation modelling (SEM) method, with Partial Least Square (PLS) approach. The results of this study indicated that knowledge sharing had a significant positive effect on human capital, yet no significant effect on structural capital and relational capital. Knowledge sharing also had no significant effect on organizational performance. Meanwhile, the organizational culture had a significant positive effect on human capital, structural capital, and relational capital and also significant effect on organizational performance. The influence of knowledge sharing on organizational performance was only partially mediated by intellectual capital or only mediated by human capital, while the influence of organizational culture on organizational performance was not mediated by intellectual capital which consists of human capital, structural capital, and relational capital.

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) Galih Fajar Muttaqin; Imam Abu Hanifah; Rika Andrawulan
Jurnal Riset Akuntansi Terpadu Vol 11, No 1 (2018)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

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.

PENGARUH MANAJEMEN BIAYA INTERNAL, INTEGRASI SISTEM INFORMASI DAN KAPASITAS DAYA SERAP TERHADAP INTER ORGANIZATIONAL COST MANAGEMENT DALAM RANTAI PASOKAN (Studi Empiris pada Perusahaan Manufaktur di Provinsi Banten) Mulyanah Mulyanah; Imam Abu Hanifah; Khoirunnisa Jauharatul Ummah
Tirtayasa Ekonomika Vol 11, No 1 (2016)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

This study aimed to examine the effect of internal cost management, integration of information systems and the capacity of absorption of inter-organizational cost management in the supply chain. Of the 125 questionnaires distributed, the number of questionnaires returned was 42 questionnaire (33.6%). The data is processed by using Structural Equation Modeling (SEM) by using a software program Partial Least Square (PLS). This study was conducted in Manufacturing company located in Banten province, with the object of study in all managers. This study uses survey research with primary data collection using the questionnaire.Results from this study revealed that the variable internal cost management, integration of information systems and communication of climate variables, communication networks and the search for knowledge that is part of the capacity of absorption positive effect on inter-organizational cost management in the supply chain. Keywords: Internal Cost Management, Information System Integration, Absorption Capacity and Inter Organizational Cost Management.

Co-Authors Agus Sholikhan Yulianto Agus Sholikhan Yulianto Andi Priyadi Dadan Ramdhani Dadan Ramdhani Dwi Irawan Elvin Bastian Elvin Bastian Fitriyah Nurhidayah Fitriyani, Fara Galih Fajar Muttaqin Hasanudin, Agus Ismaya Helmi Yazid Helmi Yazid Iis Ismawati Iis Ismawati Ismawati Iis Ismawati3 Irma Nurmalia Dewi Ismawati, Iis Isnawati, Iis Khoirunnisa Jauharatul Ummah Lia Uzliawati Lisa Arisa maesaroh maesaroh Maptuha, Mamat Meutia Meutia Mulyanah Mulyanah Munawar Muchlish murdiatun, murdiatun Nadya Safira Aprinovita Nurjanah, Esty Nursetiana Nursetiana Putri Mutira Ratih Purnamasari Rika Andrawulan Rohmanullah, Ido Santosa, Imam Setyani Setyani Tejasunarya, Jaka Laksana Tubagus Ismail Vierina Clyde Yanti Yanti Yuliyanti, Yeli Sita

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