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All Journal Journal of Educational, Health and Community Psychology Jurnal Ilmiah Teknik Elektro Komputer dan Informatika (JITEKI) Tadrib: Jurnal Pendidikan Agama Islam Halaqa : Islamic Education Journal Jurnal Pendidikan Islam al-Afkar, Journal For Islamic Studies JURNAL PENDIDIKAN TAMBUSAI Jurnal Al-Amwal Jurnal Ilmiah Mandala Education (JIME) Mashdar: Jurnal Studi Al-Qur'an dan Hadis Jurnal Mantik Jurnal Ilmiah Edunomika (JIE) Jurnal Ilmiah Akuntansi Kesatuan Asatiza: Jurnal Pendidikan Community Development Journal: Jurnal Pengabdian Masyarakat JURNAL PENDIDIKAN, SAINS DAN TEKNOLOGI SELODANG MAYANG Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Nusantara Hasana Journal Jurnal Ar-Ribh Etihad: Journal of Islamic Banking and Finance Disclosure: Journal of Accounting and Finance USRAH: Jurnal Hukum Keluarga Islam Center of Knowledge Journal of Information Systems and Management JAB (Jurnal Akuntansi dan Bisnis) el-Amwal Kunuz: Journal of Islamic Banking and Finance Journal of Islamic Education and Innovation (JIEI) Juru Rawat. Jurnal Update Keperawatan Asian Journal of Management Analytics Jurnal Pendidikan Amartha Jurnal Pendidikan Indonesia (Japendi) Ekalaya: Jurnal Pengabdian Kepada Masyarakat Indonesia EJOIN : Jurnal Pengabdian Masyarakat Jurnal Hukum Ekonomi Syariah : AICONOMIA Jurnal Pengmas Kestra (JPK) Jurnal Fairness Jurnal Pengabdian Masyarakat Bangsa PMSDU Sharing: Journal Of Islamic Economics, Management And Business DECISION : Jurnal Ekonomi dan Bisnis Jurnal Bisnis dan Komunikasi Digital Jurnal Penelitian, Pengembangan Pembelajaran dan Teknologi (JP3T) AGROTEKBIS: Jurnal Ilmu Pertanian Jurnal Intelek Dan Cendikiawan Nusantara Journal of Economic, Management, Business, Accounting Sustainability Journal of Digital Community Services Journal Of Community Sustainability International Journal of Economics, Business and Innovation Research Science: Indonesian Journal of Science Multidisciplinary Journal of Religion and Social Sciences (MJRS) Journal of Social Science and Education Research Jurnal Indonesia Mengabdi COVID-19 : Journal of Health, Medical Records and Pharmacy An-Nahdloh: Journal of Education and Islamic Studies
Lismawati, Lismawati
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Journal : Jurnal Fairness

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PENGARUH SIFAT MACHIAVELLIANE, PERSONAL COST, DAN KOMITMEN PROFESIONAL TERHADAP NIAT UNTUK MELAKUKAN WHISTLEBLOWING PADA PENGELOLA KEUANGAN DAN ANGGARAN KANWIL KEMENTERIAN HUKUM DAN HAM WILAYAH SUMATERA Syafrudin, Vina; Lismawati, Lismawati; Aprila, Nila
JURNAL FAIRNESS Vol. 10 No. 3 (2020)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (178.659 KB) | DOI: 10.33369/fairness.v10i3.15268

Abstract

This study aims to determine the effect of Machiavellian, Personal Cost, and Professional Commitment to whistleblowing intention on financial and budget managers in Ministry of Law and Human Right Region of Sumatera. This study used a sample of 103 respondents. The results showed that the nature of Machiavellian affects the intention to do whistleblowing. For the Personal Cost variable the results of the study indicate that the Personal Cost also influences the intention to do whistleblowing and the Professional Commitment variable also influences the intention to do whistleblowing.
ANALISIS PENGARUH AKUNTABILITAS DAN TRANSPARANSI PENGELOLAAN KEUANGAN DAERAH TERHADAP KINERJA PEMERINTAH DAERAH Auditya, Lucy; Husaini, Husaini; Lismawati, Lismawati
JURNAL FAIRNESS Vol. 3 No. 1 (2013)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (361.076 KB) | DOI: 10.33369/fairness.v3i1.15274

Abstract

This study aims to prove the influence of accountability and transparency in the financial management of the performance of the local government area of the province of Bengkulu. This study used a questionnaire to collect the data, the sampling method used in this research is purposive sampling with sample criteria, namely Echelon III and Echelon IV, section Accounting or Section Bookkeeping on each Unit (SKPD) in the government of Bengkulu province. The results showed that the accountability of financial management and significant positive effect on the performance of the local government of Bengkulu province. This means that the higher accountability in financial management will be able to improve the performance of the local government of Bengkulu province. Similarly, the transparency of financial management, positive and significant effect on the performance of local government. In this case, the higher level of transparency in the financial management of local government performance will also be better. By increasing accountability and transparency in the financial management of all existing units expected to improve the performance of local governments in order to promote the establishment of good governance.
ANALISIS PERBANDINGAN KINERJA KEUANGAN PEMERINTAH DAERAH KABUPATEN/KOTA DI INDONESIA SEBELUM DAN SESUDAH KRISIS EKONOMI GLOBAL 2008 Ariani, Dinie; Fadli, Fadli; Lismawati, Lismawati
JURNAL FAIRNESS Vol. 3 No. 1 (2013)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (171.296 KB) | DOI: 10.33369/fairness.v3i1.15278

Abstract

This research aims is to determine whether there are differences between financial performance of local governments in Indonesia at the level of financial independence, financial effectiveness, financial efficiency, and financial activities before and after the global economic crisis 2008. To analyze the financial performance of local governments, the research conducts financial ratio analysis of APBD. The samples used in this research is local governments in the province of DKI Jakarta, East Kalimantan, Riau, East Java, North Sumatra, Riau Islands, South Sumatra, Central Java, South Kalimantan and Lampung, which are the top ten provinces which have the largest foreign trade value according to the Badan Perencanaan dan Pembangunan Nasional (Bappenas) in 2010 and is expected to hit the global economic crisis 2008, and that was published the data of APBD from 2003 to 2012. The analysis instrument used to determine differences between financial performance before and after the global economic crisis of 2008 was the Paired Sample T Test. The results of research show that there were no differences between the financial performance of the local governments in Indonesia at the level of financial independence and financial effectiveness before and after the global economic crisis 2008. In other hand, there are differences between the financial performance of the local governments in Indonesia at the level of financial efficiency and financial activity before and after the global economic crisis 2008.
Co-Authors Aastiqomah, Aastiqomah Abdurrohman, Abdurrohman Adilah, Fathiyyah Agussalim, Agussalim Agustin, Eka Sonya Aisyah Aisyah Al-Faid, Mahesa Alfarobi, Thufail Alfi, Badrina Ali Hardana Alviana, Lia Amalia, Nala AMELIA, NUR Amir, Paisal Anam, Haikal Fadhil Andi AR Angga Prayoga Anita Puji Astutik Aprila, Nila Ariani, Dinie Arifuddin, Farchan Aryadi, Ikhsan Asbari, Masduki Assoburu, Selvia Asti M, Choirunnisa AUDITYA, LUCY Aulia, Sherril Fayza Awaliyah, Dien Putri Azizah, Syawalia Baskoro, Ilham Fajar Chaeruel, M Cucum Novianti, Cucum Desi, Natsar Despira, Despira Diany Mairiza Dimas Chaerul Ekty Saputra Djamal Abdi, Djamal Ernawati Erniati Bachtiar Fadila, Nurul Fadli Fadli Fasya, Cut Dwi Octaviona Fatur, Abdul Hasan Fauzi, Abi Felix Kasim Ferdiansyah, Muhammad Ichsan Firmansyah, Putra Futri, Irianna Gusty, Sri Hadi Suyono Handary, Alvyta Nur Handayani, Indrastuti Hari Setiawan Harun, A. Muh. Yusuf Hayati, Kardina Helmizar, Roland Hijriani, Zhulfi Hilmiyati, Fitri Husaini Husaini Hutabarat, Anjeli Imas Ratna Ermawati, Imas Ratna Indri Indri Indriyanti Indriyanti, Indriyanti Iryanti, Shobah Shofariyani Iskandar Iskandar Jalil, Nurlina Jelmila, Sri Nani Jum'a, Hikmatis Khairani, Rizka Khoirunnisa Istiqomah Kholifah, Alista Pristantika Nur Khoriroh, Syamilatul Khumayroh, Desy Kusnadi liana, nana Maemunah Maemunah Mahfudz Mahfudz Mahmud Mahmud Marlina, Nina Siti Melina, Gita Meliyana, Reza Rosa Mifta Hasda Mohd. Winario Muhammad Arifin Rahmanto Muhammad Syaipudin Muhammad Zakir Muryadi, Elvaro Islami Mutiah, Nur Nabilah Siregar Ningsih, Nia Kurnia Noviyanti, Mirana NUR AINI Nuringsih, Nuringsih Nurrohman Nurrohman Nurul Aisyah Oktaviana, Fadilla Perangin-angin, Norong Perangin-Angin, Riska Wani Putri Permana, Gama Phann, Raksmey Pitriani, Pitriani Purba, Wulan Sari Putri Aisyatun Najwa Putri, Berliana Putri, Dea Ananda Qofi’ah, Rohmawati Rahmanto, Muhammad Arifin Rahmat Hidayat Rahmawati, Rahmawati Ramadhan, Alif Rizky Ramadhan, Satria Putra Rezky Amalia Rifqil Khairi Rizki, Anissa Awalia Rizky Nazmia, Mutiara Rofiq, Abdullah Khairur Ruhsyahadati, Ruhsyahadati Sari, Indri Putriana Dewita Saru Reza Sembiring, Armeysa Sholeh, Mohamad Agus Sihombing, Heny Indriyani Sinaga, Ria Enjeli Br. Siti Aisyah Sofyan, Mohamad Sukawati, Anita Sulistia Ayu, Nur Meity Sulistianingsih Sulistianingsih Syafrina Dewi Dalimunthe Syafrudin, Vina Syatriawati Syatriawati Syifa, Ahmad Tarihoran, Naf’an Trimulato Trimulato, Trimulato Triyana, Rahma Utami, Try Wahyu Vernando, Vellix Vina Ayu Lestari Wahyu Febri Ramadhan Sudirman Wasehudin, Wasehudin Wicaksono, Triadi Wijayanti, Indah Oktari Wisri Wisri, Wisri Yudha Prawira Yuli Yusnita Yulia Wulandari, Yulia Yulyani, Arti Zubaidah Assyifa Zuhriyah, Nabilaa Faizatuz