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All Journal Jurnal Studi Pemerintahan Journal of Education and Learning (EduLearn) Dinamika Pendidikan Indonesian Journal of Business and Entrepreneurship (IJBE) Jurnal Kebijakan dan Administrasi Publik The Asian Journal of Technology Management (AJTM) Jurnal Ilmiah Peuradeun Asia-Pacific Management and Business Application Journal of Accounting Auditing and Business Jurnal Proaksi JAF- Journal of Accounting and Finance JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Jurnal Riset Akuntansi Kontemporer Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Daengku: Journal of Humanities and Social Sciences Innovation International Journal of Science and Society (IJSOC) Neraca Manajemen, Akuntansi, dan Ekonomi JKAP (Jurnal Kebijakan dan Administrasi Publik)
Sofik Handoyo
Faculty Of Economics And Business, Universitas Padjadjaran
Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Public Health Social Sciences Other

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Study Motivation, Academic Performance and Career Commitment in Accounting Profession handoyo, sofik
Dinamika Pendidikan Vol 13, No 1 (2018): June 2018
Publisher : Fakultas Ekonomi, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/dp.v13i1.13816

Abstract

The aim of the research is to examine the relationship between students' motivation, academic performance and career commitment to accounting profession among undergraduate accounting students. The sample of the study involved 101 undergraduate accounting students of Universitas Padjadjaran. Purposive sampling technique was used in this study. There are three independent variables investigated in this study, namely study motivation, academic performance and commitment carrier in the accounting profession. Intrinsic interest, extrinsic interest, normative belief and conflict anticipation was treated as sub-variable of the study motivation. Descriptive analysis along with bivariate correlation analysis was applied in this study. The results indicated that majority of accounting undergraduate student choosing accounting study program due to intrinsic interest motivation and extrinsic interest motivation and there is no indication motivation influenced by normative believe motivation and conflict anticipation motivation. Intrinsic interest has a positive and significant correlation with academic performance (r=2.17, p<0.01) and academic performance has a positive correlation (r = 0.124) with commitment carrier in the accounting profession.
The Role of Public Governance in Environmental Sustainability Handoyo, Sofik
Jurnal Ilmiah Peuradeun Vol 6 No 2 (2018): Jurnal Ilmiah Peuradeun
Publisher : SCAD Independent

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1010.444 KB) | DOI: 10.26811/peuradeun.v6i2.255

Abstract

The purpose of the study is to investigate the relationship between public governance and environmental sustainability performance. The public governance in this study refers to indicators namely public accountability, government effectiveness, control of corruption, regulatory quality and political stability and rule of law. Meanwhile, environmental sustainability refers to country’s environmental performance. The study was driven by phenomena that countries located in the same categorization of Geographic but have different environmental sustainability performance. The study involved 178 countries member of World Bank. Purposive sampling technique was used in this study. Public governance and environmental sustainability were treated as two independent variables. The degree of correlation between variables was analyzed using Bivariate correlation analysis. World Governance Index (WGI) was adopted as an approach to Public governance measurement. Environmental Sustainability was measured using Environmental Performance Index (EPI). The findings showed that Public governance indicators namely, public accountability, government effectiveness, rule of law, regulatory quality, control of corruption and political stability have a positive and significant correlation with environmental sustainability performance.
Exploratory Study on the Relationship between Good Public Governance and National Competitiveness HANDOYO, SOFIK
Jurnal Studi Pemerintahan Vol 8, No 4 (2017): November 2017
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (543.383 KB) | DOI: 10.18196/jgp.2017.0057.493-513

Abstract

This study aims to examine empirically the relationship between good public governance and national competitiveness. The motivation behind the study was the desire to answer a cosmic question regarding the association between the implementation of good public governance and the capability of a country to compete in the global market. An exploratory research design was applied in this study. Public governance and national competitiveness were treated as two in- dependent variables. Public governance was broken down into attributes, namely public accountability, government effectiveness, the quality of government regulation, government control toward corruption, the rule of law and a country’s political stability. The World Governance Index (WGI) was used to measure public governance. Meanwhile, the Global Competitiveness Index (GCI) was adopted to measure national competitiveness. Bivariate correlation analysis was applied in this study and involved 140 countries that are officially listed as World Bank members. The findings concluded that public governance had a positive association with national competitiveness. All attributes of public governance showed a positive and significant correlation with national competitiveness. Statistical analysis using Pearson correlation indicated that all public governance attributes indicated a solid correlation (r 0.6, p 0.01) except for political stability (r = 0.585, p 0.01) and public accountability (r= 0.541, p 0.01). Although the results revealed that not all public governance attributes had a strong correlation with national competitiveness, the nature of the correlation has already been justified. The results imply that if the government implements good public governance practice, it might have a positive impact on the capability of the nation to create power to compete with other countries in the global market .
Environmental Information Disclosure Assessment: The Case of Manufacturing Firms Listed on the Indonesia Stock Exchange Handoyo, Sofik
The Asian Journal of Technology Management (AJTM) Vol 14, No 2 (2021)
Publisher : School of Business and Management Institut Teknologi Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12695/ajtm.2021.14.2.4

Abstract

This study aimed to assess the environmental information disclosure of listed manufacturing firms on the Indonesia Stock Exchange. Furthermore, this study used the content analysis procedure of the firm’s annual reports and sustainability reporting. The Global Reporting Initiative (GRI) standard was adopted as the guidelines for assessing environmental disclosure. Meanwhile, the evaluated topics are material, energy, water, biodiversity, emissions, effluents and waste, environmental compliance, and supplier environmental assessment. The results showed that manufacturing firms had disclosed environmental information at a moderate level, and the average performance level was relatively low. Furthermore, by topic, the environmental performance levels showed that disclosure related to effluents and waste was the highest, followed by energy, materials, emissions, water, biodiversity, and compliance, respectively. The results indicated that the Indonesian government needs to improve environmental law enforcement for industrial practice. Furthermore, Indonesia’s capital market authority is expected to introduce a sustainability index as part of a business organisation’s concern for environmental protection. The Institute of Indonesia Chartered Accountant (IAI) also needs to consider developing a standard for environmental reporting as an integral part of corporate financial reporting.
The Role of National Culture in National Innovative Capacity Handoyo, Sofik
The Asian Journal of Technology Management (AJTM) Vol 11, No 2 (2018)
Publisher : School of Business and Management Institut Teknologi Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12695/ajtm.2018.11.2.6

Abstract

Abstract. Purpose of the study is to examine the relationship between national culture and the capacity of the nation to innovate. The motivation of study was driven by the differences national innovative capacity in the open access knowledge era. The total sample was involved in this study is 77 countries. Hofstede’s national culture Index and Global Competitiveness Index were used to measure national innovative capacity variable and national culture variable respectively. The study involved two control variables namely categorization of national income (low, upper low, upper medium and high) and the Human Development Index. Bivariate correlation analysis and multiple regression analysis were applied. The findings indicated that national culture classification namely individualism, long-term orientation, and indulgence were found positively and significantly related to national innovative capacity. Power distance and uncertainty avoidance national culture classification showed a negative and significant relationship with national innovative capacity. Masculinity national culture was found no relationship with national innovative capacity. Human Development Index as a control variable showed a positive and significant association with national innovative capacity. There is no indication association between income categorization and national innovative capacityKeywords:  National culture, innovative capacity, global competitiveness, power distance, uncertainty avoidance.  
RETRACTED: Study Motivation, Academic Performance and Career Commitment in Accounting Profession Handoyo, Sofik
Dinamika Pendidikan Vol 13, No 1 (2018): June 2018
Publisher : Fakultas Ekonomi, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/dp.v13i1.13816

Abstract

This article has been retracted: please see Journal Policy on Article Withdrawal. This article has been retracted at the request of the Editor-in-Chief.The authors have plagiarized part of a paper that had already appeared in Journal of Education and Learning (EduLearn), Vol 12, No 3 10.11591/edulearn.v12i3.8078. One of the conditions of submission of a paper for publication is that authors declare explicitly that their work is original and has not appeared in a publication elsewhere. As such this article represents a severe abuse of the scientific publishing system. The scientific community takes a very strong view on this matter and apologies are offered to readers of the journal that this was not detected during the submission process.
Study Motivation, Academic Performance and Commitment Career in Accounting Profession Sofik Handoyo
Journal of Education and Learning (EduLearn) Vol 12, No 3: August 2018
Publisher : Intelektual Pustaka Media Utama

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (287.684 KB) | DOI: 10.11591/edulearn.v12i3.8078

Abstract

The purpose of this study is to understand the relationship between students' motivation, academic performance, and career commitment on accounting profession among undergraduate accounting students. The background of this study is based on the phenomenon encountered by accounting undergraduate students whose academic performance is not satisfactory as well as problems related to the completion of the study and high turn-over of the accounting profession. The sample of the study involved 101 undergraduate accounting students of Universitas Padjadjaran. There are three independent variables investigated in this study namely study motivation, academic performance and commitment carrier in the accounting profession. Intrinsic interest, extrinsic interest, normative beliefs and conflict anticipation were treated as sub-variables of the study motivation. Data were obtained through an electronic questionnaire using Google Form platform. Descriptive analysis along with bivariate correlation analysis was applied in this study. The results indicate that majority of accounting undergraduate student choosing accounting study program due to intrinsic interest motivation and extrinsic interest motivation and there is no indication motivation influenced by normative beliefs motivation and conflict anticipation motivation. Intrinsic interest has a positive and significant correlation with academic performance (r=2.17, p less than 0.01) and academic performance has a positive correlation (r = 0.124) with commitment carrier in the accounting profession.
Exploring the Determinants of Intrinsic Interest among Undergraduate Accounting Students Sofik Handoyo
Journal of Education and Learning (EduLearn) Vol 12, No 3: August 2018
Publisher : Intelektual Pustaka Media Utama

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (201.343 KB) | DOI: 10.11591/edulearn.v12i3.9010

Abstract

The purpose of the study is to identify the determinants that are closely associated with intrinsic interest among undergraduate accounting students. Descriptive statistical analysis and correlation analysis were applied in this study. The data was generated through questionnaire instruments using the seven points of the Likert scale. The study involved 136 samples of undergraduate accounting student at Universitas Padjadjaran. Reliability and Validity tests were conducted to make sure the items of questions are valid and the internal consistency are present. There are five independent variables in this research, namely intrinsic interest, extrinsic interest, self-efficacy, parental and peer influence, and anticipated conflict. Results indicate that extrinsic interest and self-efficacy are positively and significantly associated with the intrinsic interest of undergraduate accounting student. Meanwhile, parental and peer influence and anticipated conflict are negatively associated with the intrinsic interest of undergraduate accounting students. The magnitude of correlation for anticipated conflict is significant, however, parental and peer influence was found not significant
An Exploratory Study on The Relationship of Public Governance and Ease of Doing Business Sofik Handoyo
APMBA (Asia Pacific Management and Business Application) Vol 6, No 2 (2017)
Publisher : Department of Management, Faculty of Economics and Business, Brawijaya University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (324.411 KB) | DOI: 10.21776/ub.apmba.2017.006.02.2

Abstract

This study aims to investigate the relationship of good public governance and ease of doing a business performance. The motivation of the study was driven by slowing down global economy and competition among countries around the world to attract Foreign Direct Investment (FDI). Foreign investors will consider investing their capital in a certain country if in that country adopting ease of doing business practice. The study was intended to reveal, whether the country that applies the good practice of public governance will also lead to good performance in terms of ease of doing business. The study adopted exploratory research design which is public governance and ease of doing business performance treated as two independent variables. Public governance variable was represented by attributes namely public accountability, effectiveness government, regulatory quality, control of corruption, rule of law and political stability. World Governance Index (WGI) was adopted to measure Public Governance and Distance to Frontier (DtF) value is representing a measurement of ease of doing a business performance. The study applied bivariate correlation analysis and involved 188 countries member of World Bank. The results showed that all public governance attributes were positively and significantly associated with ease of doing a business performance. Pearson correlation coefficient indicated that all attributes of public governance had a strong correlation ( r  > 0.6, p<0.01), except for political stability attribute (r = 0.584, p<0.01).  The result implies that practice of good public governance in governmental institution have potential impact on performance of the government in terms of streamlining bureaucracy of doing business in that country.  
Effect of Market Share and Firm Size on Efficiency and its Implications to Profitability of Sharia Insurance in Indonesia Said Aryonindito; Winwin Yadiati; Sofik Handoyo
Journal of Accounting Auditing and Business Vol 3, No 1 (2020): January Edition
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/jaab.v3i1.25911

Abstract

Since Indonesia as a developing country which consists of 87.2% of Muslim citizens, sharia insurance plays an important role. However, this presence of sharia insurance does not show significant growth compared to Malaysia. This study aims to determine whether efficiency may serve as an intermediary variable in linking market share and company size to the profitability of Islamic insurance in Indonesia. It employs secondary data to collect data by involving 11 sharia insurance companies with 4 years ranging from the year 2014 to 2017. The collected data were analyzed through Path analysis and Sobel test with the DEA VRS as an indicator of efficiency. In analyzing the collected data, the Path equation has passed the classic assumption test. The findings reveal that the market share and company size have respectively significant positive and negative influences on efficiency. It indicates that market share is a variable that shows a significant positive effect on profitability compared to the other two variables. Whereas, the results of Sobel tests show that efficiency cannot serve as an intermediary in this research model
Co-Authors Amalia Tresna Fadhilah Bamumin, Najla Basrija, Andre Bawono Yudyanto Arief Kusumo Endah Sundaning Kinanti Fauziah Rahman Fulki Fathurrahman Fury Khristianty Fitriyah Hamzah Ritchi Harry Suharman Harry Suharman Harry Suharman Hilda Annisawanti Ihsan Nasihin Ivan Yudianto Ivani Juni Nainggolan Khoiryah, Atifa Zulfa Merdianeu Utami Putri Muhammad Dahlan Muhammad Dahlan Muhammad Dahlan Nadifah, Rifda Poppy Sofia Koeswoyo Pricilia Angela Rendi Sopian Said Aryonindito Shiddieq, Hashbi Ash Soenaria, Syaiful Rachman Soenaria, Syaiful Rahman Suud Al Habsyi Syaiful Anas Syaiful Anas Vecco Suryahadi Saputro Winwin Yadiati