Article Per Year (5 Year)
p-Index From 2019 - 2024
1.532
P-Index
This Author published in this journals
All Journal Jurnal Riset Akuntansi Terpadu Jurnal Tirtayasa Ekonomika (Tirtayasa Economica Journal) Martabe : Jurnal Pengabdian Kepada Masyarakat NUSANTARA : Jurnal Ilmu Pengetahuan Sosial STATERA: Jurnal Akuntansi dan Keuangan JURNAL RISET AKUNTANSI TIRTAYASA Indonesian Journal Accounting (IJAcc)
Ramdhani, Dadan
Fakultas Ekonomi Dan Bisnis, Universitas Sultan Ageng Tirtayasa
Agriculture, Biological Sciences & Forestry Arts Humanities Economics, Econometrics & Finance Education Social Sciences

Published : 14 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 14 Documents
Search

 1   2 
PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY DAN KINERJA LINGKUNGAN TERHADAP KINERJA KEUANGAN DAN KINERJA EKONOMI Kusmiyatun, Kusmiyatun; Ramdhani, Dadan
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 (1815.986 KB) | DOI: 10.48181/jratirtayasa.v3i1.5000

Abstract

This research aims to examine the influence of corporate social responsibility disclosure and environmental performance to financial performance and economic performance. The sample used in this study is manufaktur companies listed on the Indonesia stock exchange, corporate social responsibility disclosure, participate in PROPER since 2010 until 2015, which are 13 firm. Purposive the sampling was used as sampling method. The results showed the corporate social responsibility disclosure effect to financial performance, environmental performance effect to financial performance and corporate social responsibility disclosure does not effect to financial performance, environmental performance doesnot effect to economic performance.Keyword : corporate social responsibility, environmental performance, financial performance, economic performance
KEPUASAN AUDITEE ATAS KUALITAS JASA AUDIT DALAM PERSPEKTIF AUDITEE (Studi Empiris pada OPD Pemerintah Provinsi Banten) Vardjani, Nonik; Lestari, Tri; Ramdhani, Dadan
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 (2563.606 KB) | DOI: 10.48181/jratirtayasa.v2i1.5012

Abstract

This research was examine the satisfaction of auditee on quality of audit service in auditee’s perspective on OPD Banten province which is discuss the influence of competence, skepticism, the proximity between the chairman of audit team to the auditee, the proximity of the audit team members with the auditee towards satisfaction of the auditee on quality of audit services in auditee’s perspective. The object of research include PPTK and expenditure treasury used purposive sampling. The data analysis technique is multiple regression used SPSS 20.0 These results reveal that variable competence, skepticism, the proximity between the chairman of  audit team with auditee, the proximity of audit team members with auditee has  positive and significant impact towards satisfaction of  auditee on  quality of audit services at the Banten Province.Keywords: competence, skepticism, the proximity between the chairman of the audit team to the auditee, the proximity of the audit team members with the auditee, satisfaction of the auditee on quality of audit services in auditee’s perspective.
Urgensi Persistensi Laba Ng Husin; Ai Hendrani; Dadan Ramdhani; Popong Suryani
STATERA: Jurnal Akuntansi dan Keuangan Vol 2 No 1 (2020)
Publisher : Universitas Matana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33510/statera.2020.2.1.1-8

Abstract

This study aim to obtain empirical evidence about book tax difference is proxied by temporer difference and institutional ownership to earning persistence in manufacturing companies on the Indonesian Stock Exchange. The method used is multiple regression analysis with program SPSS 25. The population in this study is manufacturing companies on the Indonesian Stock Exchange in 2017 until 2019. The Sampel in this research was done by purposive sampling methode, obtained as many as 67 companies used as a sampel with a predetermined criteria. The result indicate that the variable book tax difference and institutional ownership has significantly affect to earning persistence.
Corporate Tax Avoidance: Kontribusi Mekanisme Corporate Governance dan Corporate Social Responsibility Pada Perusahaan Industri Manufaktur Sektor Industri Dasar dan Kimia Yang Terdaftar di Bursa Efek Indonesia Tahun 2014-2018 Ai Hendrani; Dadan Ramdhani; Thika Febriani; Sriyani Sriyani
STATERA: Jurnal Akuntansi dan Keuangan Vol 2 No 2 (2020)
Publisher : Universitas Matana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33510/statera.2020.2.2.109-132

Abstract

The purpose of this study is to examine the effect of the corporate governance mechanism using indicators of institutional ownership, independent commissioners, audit committee and managerial ownership and corporate social responsibility on corporate tax avoidance, empirical studies on basic industrial companies and chemicals listed on the Indonesia Stock Exchange. in 2014-2018. The research method used is quantitative research methods. Determination of the sample in this study is by purposive sampling technique, in order to obtain a research sample of 30 companies with a total of 150 (30 x 5 years) observations that match the specified characteristics. The data analysis technique used in this study is multiple linear regression analysis. which is done using the help of IBM SPSS 23.0 software. The results of this study show that institutional ownership, audit committee and managerial ownership have a positive effect on corporate tax avoidance. Independent commissioners have no effect on corporate tax avoidance. And corporate social responsibility has a negative effect on corporate tax avoidance.
Penggunaan Performance Sebagai Pemoderasi: antara Pengungkapan Corporate Social Responsibility, Kepemilikan Keluarga dan Beban Research and Development Terhadap Tax Avoidance Yohanes August Goenawan; Dadan Ramdhani; Christien Setiya Kesumawati; Raden Willi Fatimaleha
STATERA: Jurnal Akuntansi dan Keuangan Vol 3 No 1 (2021)
Publisher : Universitas Matana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33510/statera.2021.3.1.1-18

Abstract

This study aims to analyze the effect of corporate social responsibility disclosure, family ownership and research and development expense on tax avoidance with performance as moderating variable. The population of this research is consumer goods companies listed on Indonesia Stock Exchange in 2014- 2018. The samples tested in this study were 15 companies taken based on the purposive sampling method. The data used in this study are secondary data from annual reports and financial reports. This study used multiple linear regression analysis and moderated regression analysis. The results of this research showed that the variable corporate social responsibility had a negative and significant influence on tax avoidance, meanwhile family ownership and research and development expense had not significant influence on tax avoidance. Also, performance can strengthened the effect of family ownership and research and development expense on tax avoidance, meanwhile corporate social responsibility can not be moderated.
Peran Corporate Social Responsibility, Corporate Governance dan Profitabilitas: Indikasi Penghindaran Pajak Pada Sektor Pertambangan di Indonesia Dadan Ramdhani; Yanti Yanti; Merryam Apriyanti Sitompul
STATERA: Jurnal Akuntansi dan Keuangan Vol 3 No 1 (2021)
Publisher : Universitas Matana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33510/statera.2021.3.1.65-74

Abstract

This study aims to analyze the effect of corporate social responsibility disclosure, proportion of managerial ownerships, audit committees and profitability on tax avoidance. The population of this research is mining companies listed on Indonesia Stock Exchange in 2014-2018. The samples tested in this study were 13 companies with a total of 65 samples taken based on the purposive sampling method. The data used in this study are secondary data from financial reports and annual reports. This study used multiple linear regression analysis. The results of this research showed that the audit committees and profitability had a negative significant influence on tax avoidance. In addition, the variable of managerial ownerships and corporate social responsibility had not significant influence on tax avoidance.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI TINGKAT PENGUNGKAPAN LAPORAN KEUANGAN PEMERINTAH DAERAH DI PROPINSI BANTEN Dadan Ramdhani
Jurnal Riset Akuntansi Terpadu Vol 9, No 2 (2016)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (600.333 KB) | DOI: 10.35448/jrat.v9i2.4301

Abstract

Abstract The purpose of this study was to analyze the factors that affect the level of financial disclosure of  local government district and city  in Banten province's.The views of representatives of the BPK opinion Banten Province. The population used in this research that the local government district or city in Banten province, the research sample of local government financial statements have been audited by local BPK, and then the BPK issued subsequently Inspection Report (LHP) as well as the opinion that LKPD. Sampling techniques using purposive sampling. Types of data used are secondary data, and hypothesis testing using multiple linear analysis. The results showed that the area of wealth, level of dependence, and the amount on education in each region negative significantly influence the level of local government financial statement disclosure, while the size of the area, the complexity of the area, and the expenditure area does not affect the level of local government financial statement disclosure. Keywords: SAP, Level disclosure LKPD, Wealth area, Dependency Level Regional, Regional Size, Complexity Regions, Local Shopping, SKPDAbstrak Tujuan penelitian ini adalah untuk menganalisis faktor-faktor yang mempengaruhi tingkat keterbukaan keuangan pemerintah daerah kabupaten dan kota di Provinsi Banten. Pandangan para wakil dari BPK berpendapat Provinsi Banten. Populasi yang digunakan dalam penelitian ini yaitu pemerintah daerah kabupaten atau kota di Provinsi Banten, sampel penelitian laporan keuangan pemerintah daerah telah diaudit oleh BPK setempat, kemudian BPK mengeluarkan Laporan Inspeksi (LHP) selanjutnya serta pendapat bahwa LKPD . Teknik pengambilan sampel menggunakan purposive sampling. Jenis data yang digunakan adalah data sekunder, dan pengujian hipotesis menggunakan analisis linier berganda. Hasil penelitian menunjukkan bahwa luas kekayaan, tingkat ketergantungan, dan jumlah pendidikan di masing-masing daerah berpengaruh negatif signifikan terhadap tingkat pengungkapan laporan keuangan pemerintah daerah, sedangkan ukuran wilayah, kompleksitas wilayah, dan daerah pengeluaran tidak mempengaruhi tingkat pengungkapan laporan keuangan pemerintah daerah. Kata Kunci: SAP, Level disclosure LKPD, Wealth area, Dependency Level Regional, Ukuran Regional, Wilayah Kompleksitas, Belanja Lokal, SKPD
PENGARUH PERENCANAAN ANGGARAN, KUALITAS SUMBER DAYA MANUSIA DAN PELAKSANAAN ANGGARAN TERHADAP PENYERAPAN ANGGARAN PADA ORGANISASI PERANGKAT DAERAH PROVINSI BANTEN Dadan Ramdhani; Indi Zaenur Anisa
Jurnal Riset Akuntansi Terpadu Vol 10, No 1 (2017)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (528.449 KB) | DOI: 10.35448/jrat.v10i1.4223

Abstract

Abstract This study aims to find out The Influence of Budget Planning, Quality of Human Resources and Budget Implementation Towards Budget Absorption in Local Government of Banten Province. The object of research include the manajer of planning, financial manager and the manager technical Account Officer, used Purposive sampling. Data analysis techniques is multiple regression used SPSS 20.0. The result showed that Budget Planning, Quality of Human Resources and Budget Implementation has significant positive impact towards Budget Absorption in Local Government of Banten Provincein Local Government of Banten Province. Keywords: Budget Planning, Quality of Human Resources,  Budget Implementation, Budget Absorption Abstrak Penelitian ini untuk menguji Pengaruh Perencanaan Anggaran, Kualitas Sumber Daya Manusia dan Pelaksanaan Anggaran terhadap Penyerapan Anggaran pada Organisasi Perangkat Daerah Provinsi Banten. Objek penelitian meliputi Pegawai yang terlibat langsung dalam pengelolaan anggaran diantaranya Kasubag Perencanaan dan Program, Kasubag Keuangan, Bendahara Pengeluaran, dan Pejabat Pelaksana Teknis Kegiatan dengan menggunakan Purposive Sampling. Teknik analisis data adalah regresi berganda menggunakan SPSS 20.0 Hasil penelitian ini mengungkapkan bahwa Variabel Perencanaan Anggaran, Kualitas Sumber Daya Manusia dan Pelaksanaan Anggaran berpengaruh positif signifikan terhadap Penyerapan Anggaran Pemerintah Daerah Provinsi Banten. Kata Kunci :Perencanaan Anggaran, Kualitas Sumber Daya Manusia, Pelaksanaan Anggaran,  Penyerapan Anggaran.
PERAN KEUTAMAAN ORGANISASI DAN AKUNTABILITAS PUBLIK DALAM MEMENGARUHI KINERJA SEKTOR PUBLIK DI ORGANISASI PERANGKAT DAERAH PROPINSI BANTEN Dadan Ramdhani
Jurnal Riset Akuntansi Terpadu Vol 11, No 2 (2018)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (724.553 KB) | DOI: 10.35448/jrat.v11i2.4261

Abstract

This study aims to examine the influence of organizational culture, job satisfaction and organizational commitment through public accountability for the performance of public organizations. This study is a replication and development of research conducted by Abdullah and Arisanti Herlin (2010). Object of this study is regional work units (OPD) in Banten province. This study is an empirical study with purposive sampling techniques in data collection. Data obtained by questionnaire which was distributed to the head of each regional work units Banten province, with a questionnaire return rate reaches 83.90% ie 73 respondents. Data analysis was performed with a Structural Equation Model (SEM) with a program SmartPLS (Partial Least Square). Test results show that the hypothesis of the eight hypotheses proposed six hypotheses are accepted. Accepted hypothesis is the hypothesis 1 (significant positive influence Organizational Culture on Performance of Public Organizations.), Hypothesis 2 (a significant positive influence Job Satisfaction on Performance of Public Organizations.), Hypothesis 3 (Organizational Commitment has a positive effect is not significant to the performance of Public Organizations.) hypothesis 4 (Public Accountability is not a significant negative effect on the performance of the Public Organization.), hypothesis 5 (Cultural Organization significant positive effect on Public Accountability.), hypothesis 6 (Organizational commitment significant positive effect on Public Accountability.) and the hypothesis is rejected is the hypothesis 7 (Cultural Organisation no significant negative effect on performance through the Public Accountability of Public Organizations.), hypothesis (Organizational commitment is not a significant negative effect on performance through the Public Accountability of Public Organizations.). 
Pengungkapan Pengendalian Internal : Esensi Komisaris Independen dan Struktur Kepemilikan Industri Perbankan di Indonesia Agus Ismaya Hasanudin; Dadan Ramdhani; Andry Dwi Fajar
Jurnal Riset Akuntansi Terpadu Vol 13, No 1 (2020): Jurnal Riset Akuntansi Terpadu
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jrat.v13i1.7570

Abstract

This study aims to examine the influence of independent commissioners on the disclosure of internal controls with ownership structure as a moderating variable.This study uses the sempel of the banking industry sector in Indonesia during 2013-2018. The sampling method used in this study is purposive sampling, the number of companies that made sempel this company is 119 companies with observations for 3 years. Data processing used by researchers is multiple regression analysis.The results of this study show that independent commissioners negatively affect the disclosure of internal controls, while the government ownership structure strengthens the influence of independent commissioners on disclosure of internal controls and private ownership structure weakens the influence of independent commissioners on the disclosure of internal controls
Co-Authors Agus Sholikhan Yulianto Agus Sholikhan Yulianto Ai Hendrani Andry Dwi Fajar Bastian, Elvin Christien Setiya Kesumawati Fitriyah Nurhidayah Hasanudin, Agus Ismaya Imam Abu Hanifah Indi Zaenur Anisa Irma Nurmalia Dewi Kusmiyatun, Kusmiyatun Lestari, Tri Lia Uzliawati Mardiana Mardiana Merryam Apriyanti Sitompul Meutia Meutia Muhamad Deny Bagas Giyantoro Ng Husin Popong Suryani Putri Mutira Raden Willi Fatimaleha Ratih Purnamasari Sriyani Sriyani Thika Febriani Tubagus Ismail Vardjani, Nonik Yanti Yanti Yanti Yanti Yazid, Helmi Yohanes August Goenawan