Browsing by Author "Ilyas, Supriyanto"

Now showing 1 - 14 of 14
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    BUKTI-BUKTI AUDIT ATAS LAPORAN KEUANGAN
    (FOKUS : Jurnal Akuntansi dan Manajemen Fakultas Ekonomi, Volume 3, No.2, 2001-11) Ilyas, Supriyanto
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    Effectiveness of Regional Property Management: A Study on Bandung City Department of Fire and Disaster Management
    (International Journal of Psychosocial Rehabilitation, Vol. 24, Issue 2, 2020) Ligar Hardika, Andhika; Ilyas, Supriyanto; Sugianto Yusuf, Paulus; Susiani, Rini
    This study aims to determine the effectiveness of regional management in the Department of Fire and Disaster Management in Bandung. The population in this study is the Secretariat in the fire and disaster management department. This study uses a trial with 30 respondents who are used to test research instruments taken from the population. Prerequisite test analysis includes a normality test, correlation test, model compatibility test, and hypothesis test. The research method used in this research is quantitative research with descriptive and verification research designs. This is also supported by the results of the determination coefficient of 75.90% which shows that the Government's Internal Control System influences the Effectiveness of Regional Property Management and 24.10% is influenced by other factors not examined.
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    IMPLEMENTING QUALITY ASSURANCE FOR QUALITY CULTURE DEVELOPMENT (Widyatama University Case Study)
    (Universitas Widyatama, 2014-02-14) Ilyas, Supriyanto; Pratminingsih, Sri Astuti
    The purpose of this study is to investigate the implementation of quality assurance for establishing quality culture at higher education institution. This paper looks at the effectiveness of quality assurance as a tool of quality culture establishment at Widyatama University Bandung – Indonesia. Data are collected through evaluate through quality management documents, observation, inquiries, self-administered questionnaires. The respondents of the survey were managers of the university in academic affairs as well as administrative affairs.The study reveals that all managers at Widyatama University aware that quality assurance is important in higher education and building quality culture will sustains the institution. Widyatama University has implemented quality assurance in accordance with both of international standards through ISO 9001:2008 and the Government Regulation through the accreditation process. The study suggests that the commitment to Quality Assurance principles and the pursuit of excellence by the staff have to be entrenched in the culture of the organization, and are not dependent solely on loyalty to the institutional leadership.
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    THE INFLUENCE OF COMPETENCE AND INDEPENDENCE OF THE AUDIT COMMITTEE TOWARD QUALITY OF FINANCIAL STATEMENTS AUDIT (STUDY OF BANKING COMPANIES REGISTERED ON THE STOCK EXCHANGE IN INDONESIA)
    (International Journal of Psychosocial Rehabilitation, Vol. 24, Issue 2, 2020) Ilyas, Supriyanto; Rizkanova, Grenita
    This study aims to determine the effect of the competence and independence of the audit committee on the quality of audits of financial statements in banking companies listed on the Indonesia Stock Exchange. According to the formulation of the problem stated in the previous chapter, it can be concluded that the competence of the audit committee has an effect on audit quality in banking companies listed on the Indonesia Stock Exchange. This research was conducted on Banking Registered on the Indonesia Stock Exchange. Banking companies listed on the Indonesia Stock Exchange for the period 2013-2017 that have been audited for five years, namely 23 Banks. The independence of the audit committee influences the audit quality of banking companies listed on the Indonesia Stock Exchange. The competence and independence of audit committee members affect audit quality in banking companies listed on the Indonesia Stock Exchange.
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    THE INFLUENCE OF PERCEPTION ABOUT ORGANIZATIONAL CULTURE AND LEADERSHIP STYLE TOWARD LECTURER'S JOB SATISFACTION AND THEIR ORGANIZATION COMMITMENT (a Study at Private Accounting Higher Education Institution)
    (South East Asian Associton for Institution Research (SEAAIR 2012), 2012-11-06) Ilyas, Supriyanto; Pratminingsih, Sri Astuti
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    MANFAAT DAN TEKNIK PROSEDUR ANALITIS DALAM AUDIT ATAS LAPORAN KEUANGAN
    (FOKUS : Jurnal Akuntansi dan Manajemen Fakultas Ekonomi, Volume 3, No.4, 2002-05) Ilyas, Supriyanto
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    PENGARUH COLLABORATIVE DAN PROJECT BASED LEARNING DALAM PENDIDIKAN KEWIRAUSAHAAN TERHADAP PEMBENTUKAN SIKAP BERORIENTASI PADA TINDAKAN (STUDI PADA MAHASISWA S1 AKUNTANSI UNIVERSITAS WIDYATAMA BANDUNG)
    (Seminar Nasional Kewirausahaan & Inovasi Bisnis VI, Jurusan Manajemen Fakultas Ekonomi, UPT MKU dan Magister Manajemen Universitas Tarumanagara, 2016-05-16) Meiryani; Ilyas, Supriyanto; Bagja, Hafied Noor
    One of the characteristics of the entrepreneur is always action-oriented. Phenomenon occurring, often encountered people who are reluctant to do as an entrepreneur for many reasons. To resolve this problem, quality entrepreneurship education process is needed.. Until today, the process of entrepreneurship educations still continues require the developments and improvement to produce graduates who have entrepreneurial spirits. One of the model of education that is being developed is Student Centered Learning Model. This study aimed to investigate the effect of student centered learning implementing involving collaborative and project based learning in entrepreneurship in creating of student’s action oriented attitude. Unit analysis of this study the implementation of collaborative and project based learning of entrepreneurship education at the Accounting Department of Widyatama University. This study focused on the implementation of education in even Semester 2014/2015. This research was conducted by descriptive qualitative and also supported by quantitative analysis.. Data collections were conducted by investigation of learning process documents, observation of activities, interview and discussions with faculty lecturers. Interviews were also with students both use the close ended questionnaires and open ended questionnaires to the students who participate in entrepreneurship courses at Accounting Department of the Faculty of Economics, Widyatama University in even semester 2014/2015.. The study shows that the collaborative and project-based learning has strived to be held and improved from time to time. Moreover, collaborative and project-based learning have significant positive role in creating student’s action-oriented attitude which is one of the foundations on which to develop the entrepreneurial spirit. Therefore, the development and improvement in this methods needs to be done continuously
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    PENGARUH PERSEPSI MAHASISWA TENTANG PENDIDIKAN KEWIRAUSAHAAN TERHADAP KEPERCAYAAN DIRI DAN MOTIVASI MAHASISWA PROGRAM STUDI AKUNTANSI (Studi Kasus Pada Fakultas Ekonomi Universitas Widyatama)
    (Universitas Widyatama, 2012-03-27) Ilyas, Supriyanto; Gumilar, Ivan
    This research aim is to test do student’s perception about entrepreneurship education influents student’s self confidence and motivation. This research was conducted at accountancy study program of Widyatama University on odd semester 2011/2012. The data for the study was collected through: Interviews with students as participant of the education using either a closed ended and open ended, assessment of education documents such as strategic planning, education planning and programs, and observed the variety of learning or education activities in the institutions. From the study it could be concluded that entrepreneurship education has been conducted in Widyatama in line with the implementation of Widdyatama strategic planning or Widyatama Development Programs. The results of this study show that student’s perception about entrepreneurship education influence student’s self confidence and motivation significantly. Key words: perception, education, entrepreneurship, self confidence, motivation
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    PERANAN PENDIDIKAN KEWIRAUSAHAAN DALAM MEMBANGUN KEPEMIMPINAN MAHASISWA (Studi Kasus pada Prodi Akuntansi S1 Universitas Widyatama)
    (Seminar Nasional Kewirausahaan & Inovasi Bisnis V, Universitas Tarumanagara, 2015-05-05) Meiryani; Ilyas, Supriyanto
    Entrepreneurship education is very important nowadays. This is evidenced by a great attention to the education of both the government and the private education institutions in order to establish a reliable entrepreuneur. One of the important aspects of the entrepreneur is the aspect of leadership. Therefore, something that needs attention is the establishment of leadership through entrepreneurship education. The purpose of this study was to examine the role of entrepreneurship education in building student’s leadership. Unit analysis is organizing entrepreneurship education at the Accounting Department of Widyatama University in odd Semester 2014/2015. Research on the process of entrepreneurship education and its role in developing student leadership conducted by qualitative descriptive method based on the observation of institutional documents, observation of educational activities, discussions with faculty lecturers and interviews with students both use the enclosed questionnaire (closed-ended questionnaires) and open ended questionnaires . The study also analyzed the influence of entrepreneurship education in student’s leadership building based on the student’s perception. As unit analysis are the students who participate in entrepreneurship courses at Accounting Department of the Faculty of Economics, Widyatama University in odd semester 2014/2015. This study shows that entrepreneurship education was organized with the best and complete as possible in order to build the entrepreneurial spirit of students, including leadership. Entrepreneurship education has also been assessed both by students and has a lot of benefits in the development of knowledge, inspiring, providing business experience and build entrepreneurial awareness. However, this study showed indications of the low student leadership and entrepreneurship education weak correlation with student leadership
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    PERGESERAN PARADIGMA TENTANG FUNGSI AUDIT INTENAL SERTA KAITANNYA DENGAN ASPEK TEKNOLOGI INFORMASI DALAM ORGANISASI PERGURUAN TINGGI
    (Universitas Widyatama, 2010-02-25) Ilyas, Supriyanto; Aryawan, R. Maulana Prima
    Paper ini bertujuan membahas paradigma fungsi audit internal berdasarkan persepsi para manager terhadap fungsi audit internal tersebut serta kaitannya dengan teknologi informasi pada organisasi perguruan tinggi. Pembahasan dilakukan berdasarkan studi kasus di Universitas Widyatama Bandung sebagai objek penelitian. Metode penelitian melalui studi pustaka dan studi terhadap dokumendokumen serta melakukan wawancara dengan para manajer dilingkungan Universitas baik kepada para pejabat akademik maupun administratif serta obsevasi terhadap pelaksanaan audit unternal. Hasil penelitian menunjukkan bahwa Widyatama telah melaksanakan audit internal dengan cukup serius oleh unit organisasi Satuan Pengawas Internal (SPI) dan tim Auditor Mutu Internal. Persepsi para manager terhadap fungsi audit internal di Widyatama masih dipengaruhi oleh paradigma lama yaitu sebagai watchdog, sebagai kepanjangan tangan pimpinan dan pencari kesalahan. Persepsi manajer mengenai hal ini tidak terlalu tinggi intensitasnya. Persepsi para manajer terhadap fungsi internal audit telah mengarah sebagai mitra/konsultan, sebagai risk manager dan sebagai catalist governance. Berbagai upaya masih diperlukan agar persepsi manajer terhadap fungsi audit internal semakin bergeser pada paradigma baru tersebut. Dalam kaitannya dengan teknologi informasi, audit internal di Widyatama belum menyentuh hal tersebut mengingat teknologi informasi di widyatama sampai saat ini masih dalam fase pengembangan.
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    THE QUALITY OF ACCOUNTING EDUCATION IMPROVEMENT’S INITIATIVES AND ACTIVITIES IN FACING THE ACCOUNTING EDUCATION CHALLENGES IN THE FUTURE (Case Study At Widyatama University)
    (SEAAIR (South East Asian Association for Institutional Research) Universiti Sains Malaysia Minden, Penang MALAYSIA, 2009-10-13) Ilyas, Supriyanto; Pratminingsih, Sri Astuti
    Accounting education has an obligation to adapt its environment nationally as well as globally. Such an adaptation is also required in order to survive as well as stay relevant and competitive. Without adaptation ability, accounting education will lose its relevancy and even lose its own existence. Widyatama University as a higher education institution which conducts accounting education is aware of this situation and challenges. This university has taken several initiatives to develop Quality of Accounting Education Improvement (QUANTUM) initiatives and activities in facing the global environment challenges especially those that influence the field of accounting education. The paper explores the initiatives and efforts made by the university. It also discusses the effects of such initiatives, especially in improving the quality of accounting education. This paper was written based on literature review, interview with various managers in different levels and review on the activity reports and activity observation. The findings are expected to be useful to other institutions which are willing to improve the quality of accounting education practices in facing the changes and challenges in the future.
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    A REVIEW : INFLUENCE OF ORGANIZATIONAL CULTURE ON QUALITY OF MANAGEMENT INFORMATION SYSTEMS
    (8th Widyatama International Seminar on Sustainability (WISS 2016), Widyatama University and IEEE, 2016-09-05) Meiryani; Ilyas, Supriyanto
    Management information systems generate the necessary information management in carrying out its functions in the organization, the manager of information received on an organizations management depends on the perception that a manager has at a management company. Perception management manager at an organization formed on the basis of experience and experiences shape the culture in the organization.
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    THE ROLE OF SELF EVALUATION IN QUALITY ASSURANCE (Case Study Widyatama University)
    (konferensi Internasional (SEAAIR), 2008-11-04) Ilyas, Supriyanto; Pratminingsih, Sri Astuti
    To obtain quality assurance, an institution should conduct self evaluation for continuing improvement purposes. The I)urposc of this study is to investigate the implementation of Self Evaluation in quality assurance at a higher education institution. This paper looks at the effectiveness of self evaluation implementation at Widyatama University Bandung -Indonesia as an e;';(,lInple for the investigation. The paper, therefore, explores the process and the role of sel f evaluation in quality assurance at the university. Data is collected through evaluating quality management documents, observation, and inquiries. Through research, the paper I'eveals the following contributions on the self evaluation in quality assurance: I. Supporting university management anci promoting quality assurance, 2. Strengthening the idea that "qunlity ~lssul'ance is the "king" ofn university 3. Improving the pl'ocess and the role of sell' evaluation in quality assurance 4. Building campus culture to help people at the university be more involved in conduct in),; sel revaluatioll.
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    STUDENT MOTIVATION AS A MEDIATION VARIABLE IN THE RELATIONSHIP OF PROFESSIONAL ETHICS EDUCATION AND THE ETHICS COMMITMENT OF ACCOUNTING STUDENTS
    (International Journal of Psychosocial Rehabilitation, Vol. 24, Issue 2, 2020) Ilyas, Supriyanto; Indrawan, Rizki; Suharyono
    This study aims to evaluate the education of Professional Ethics in the accounting department and its influence on the ethical commitment of students. The influence of professional ethics education on motivation and ethical commitment of students is also done through an analysis of the influence of students' perceptions of professional ethics education on ethical commitment of students. Research was also carried out on the organization of Professional Ethics education in the Accounting Department of the University of "X" in West Java even semester 2017/2018 academic year. The study was conducted using a qualitative descriptive method based on observations of institutional documents, observations of educational activities, discussions with teaching staff and interviews with students both using closed ended questionnaires and open ended questionnaires. The results of the study show that professional ethics education has been carried out effectively and has contributed in shaping the ethical commitment of students. Although it is still relatively small, professional ethics education has a significant effect in forming students' ethical commitments, as well as professional ethics education and student motivation in a simultaneous way. In addition, this study shows that motivation mediates the influence of professional ethics education in forming students' ethical commitments. The implication is that professional ethics education needs to be continuously developed through the development of educational processes that are not limited to Professional Ethics courses. Further studies need to be carried out on developing the learning process of various accounting majors to be able to include accounting education content. Thus, the process of professional ethics education can be carried out more comprehensively and with a longer duration.