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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

Author-ID : 908747

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

Published : 14 Documents Claim Missing Document

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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

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

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

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

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

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