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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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Analysis of the Financial Condition West Java Provincial Government, Indonesia Sofik Handoyo; Syaiful Anas; Ivan Yudianto
JKAP (Jurnal Kebijakan dan Administrasi Publik) Vol 23, No 1 (2019): May
Publisher : Magister Ilmu Administrasi Publik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22146/jkap.37046

Abstract

The purpose of the study is to assess the financial condition of 18 districts and 9 municipals in West Java Province. Assessing the financial condition was based on a 10 (ten) point financial ratio model developed by Kenneth Brown. Data on financial ratios for the 2013-2016 period was obtained from audited financial reports published by the west java provincial supreme auditor. Analysis of financial ratios was based on descriptive statistics and conducting Independent t-Test analysis. Research results showed that both district and municipal governments in West Java Province have a good financial condition. However, the performance of financial condition score for district governments shows a downward trend. In general, there is significant difference in the financial condition of district governments and municipal governments. In general, municipal governments showed better financial condition than district governments.
Pengaruh Environmental, Social dan Governance (ESG) Terhadap Kinerja Keuangan Perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) Periode Tahun 2018-2022 Hilda Annisawanti; Muhammad Dahlan; Sofik Handoyo
Jurnal Proaksi Vol. 11 No. 2 (2024): April - Juni
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v11i2.5702

Abstract

Untuk mendukung tercapainya SDG’s, berbagai isu sosial dan ekonomi diidentifikasi menjadi prioritas utama pembangunan berkelanjutan dalam beberapa dekade mendatang. Faktor Environmental, Social dan Governance (ESG) telah menjadi komponen penting dalam keputusan investasi global. Namun Indonesia masih harus menghadapi sejumlah tantangan dalam penerapan ESG. PeneIitian ini bertujuan untuk mengetahui besar pengaruh EnvironmentaI, SociaI dan Governance terhadap Kinerja Keuangan Perusahaan yang Terdaftar di Bursa Efek lndonesia periode 2018-2022 dan variabeI kontroI yaitu karakteristik perusahaan seperti ukuran perusahaan dan umur perusahaan serta seIuruh variabel menggunakan lag +1 tahun. PopuIasi merupakan seluruh perusahaan yang terdaftar di BEl. Teknis pengambilan sampeI adalah sampIing jenuh. Metode analisis data yang digunakan adalah analisis data panel. HasiI dari penelitian ini menunjukkan bahwa secara parsiaI kinerja Iingkungan dan kinerja sosiaI tidak berpengaruh terhadap kinerja keuangan, sedangkan kinerja tata keIoIa berpengaruh terhadap kinerja keuangan. Secara simuItan, kinerja Iingkungan, kinerja sosial dan kinerja tata keIoIa berpengaruh terhadap kinerja keuangan.
ANALISIS FAKTOR - FAKTOR YANG MEMPENGARUHI KEMANDIRIAN KEUANGAN DAERAH KABUPATEN/KOTA DI PROVINSI JAWA BARAT TAHUN 2018 – 2022 Rendi Sopian; Sofik Handoyo
Musytari : Neraca Manajemen, Akuntansi, dan Ekonomi Vol. 7 No. 5 (2024): Musytari : Neraca Manajemen, Akuntansi, dan Ekonomi
Publisher : Cahaya Ilmu Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.8734/musytari.v7i5.5020

Abstract

Kemandirian keuangan suatu wilayah diukur melalui kemampuan daerah dalam mengelola dan menggunakan sumber daya keuangan secara mandiri. Tujuan dilakukannya penelitian ini mengidentifikasi faktor - faktor yang mempengaruhi kemandirian keuangan daerah, mengevaluasi potensi peningkatan finansial, serta memberikan rekomendasi untuk meningkatkan kualitas pelayanan publik. Metode yang digunakan adalah kuantitatif dengan pendekatan kausal komparatif, menggunakan data sekunder keuangan dan dari Kemendagri dari 27 Pemerintah Daerah Kabupaten/Kota di Provinsi Jawa Barat selama periode 2018-2022. Hasil penelitian menunjukkan bahwa Pendapatan Asli Daerah berpengaruh positif signifikan terhadap kemandirian keuangan, sedangkan faktor seperti status pemerintah daerah, umur administratif, dan luas wilayah tidak berpengaruh signifikan. Untuk meningkatkan kemandirian, diharapkan dilakukan pendataan ulang terhadap wajib pajak untuk efisiensi pemungutan pajak, penyesuaian tarif retribusi sesuai kemampuan masyarakat, pengoptimalan kinerja Badan Usaha Milik Daerah (BUMD), serta pemanfaatan aset daerah agar dapat meningkatkan pendapatan lain yang sah.Kata Kunci : Kemandirian, Keuangan Daerah, Pendapatan Asli Daerah
The Relevance of Public Governance to National Environmental Performance Basrija, Andre; Handoyo, Sofik
Journal of Accounting Auditing and Business Vol 2, No 2 (2019): July Edition
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (233.825 KB) | DOI: 10.24198/jaab.v2i2.22671

Abstract

The study aims to examine the influence of public governance on national environmental performance. Public governance in this study consists of four attributes, namely government accountability, political stability, government effectiveness, and regulatory quality. This study was triggered by the phenomenon that countries with excellent economic performance, but they do not always have an excellent national environmental performance. The study involved 155 countries member of World Bank countries. This study adopted a Purposive Sampling technique. Path analysis was applied in this study because there is a correlation among independent variables. Public governance was measured using the Worldwide Governance Indicator (WGI) scores by the World Bank. Meanwhile, environmental performance was measured using the Environmental Performance Index (EPI) score by  The Yale Center for Environmental Law & Policy (YCELP). Simultaneously, the result indicates that government accountability, political stability, government effectiveness, and regulatory quality have a significant influence on national environmental performance. However, partially, only government effectiveness variable has a significant influence on national environmental performance. Meanwhile, government accountability, political stability, and regulatory quality do not have a substantial effect on national environmental performance.
Public Governance and Environmental Performance: An International Perspective Handoyo, Sofik; Fitriyah, Fury Khristianty
Journal of Accounting Auditing and Business Vol 2, No 2 (2019): July Edition
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (199.033 KB) | DOI: 10.24198/jaab.v2i2.22585

Abstract

Purpose of the study is to examine the relationship of public governance and the national environmental performance. Background of the research is driven by the fact that countries located in the same geographic showed different environmental performance. It is believed that public governance will determine national environmental performance. The higher public governance index, the better national environmental performance will be. The subject of the research is the countries that are listed as world bank member. Objects of the research are public governance and environmental performance. Public governance was represented by variables, namely accountability, political stability, government effectiveness, regulatory quality, and control of corruption. Multiple regression analysis was applied in this research. The results showed that accountability, political stability, regulatory quality, and control of corruption have a positive and significant correlation with the national environmental performance. Meanwhile, variable accountability did not correlate with national environmental performance. Government effectiveness was dropped from the analysis due to there is multicollinearity.
The influence of board gender diversity, cultural background, expertise, and experience on product responsibility performance and its implications for company growth: A study in 5 ASEAN countries Bamumin, Najla; Handoyo, Sofik
Journal of Accounting Auditing and Business Vol 8, No 1 (2025): January Edition
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/jaab.v8i1.60983

Abstract

The study underscores the critical role of board characteristics in shaping product responsibility performance and, ultimately, firm growth, highlighting the nuanced dynamics within corporate governance. By leveraging data from the Refinitiv Database spanning five prominent ASEAN economies—Indonesia, Malaysia, the Philippines, Singapore, and Thailand- the research comprehensively analyzes 100 companies during 2022. Employing Structural Equation Modeling (SEM) via Smart PLS, the study presents compelling evidence that board gender diversity and expertise are pivotal factors that enhance product responsibility performance. This suggests that diverse perspectives and specialized knowledge within the boardroom can drive more responsible product strategies, fostering firm growth. Interestingly, the study finds that board cultural background and experience do not significantly influence product responsibility, pointing to the importance of specific skill sets over-generalized experience. Furthermore, the findings reveal that product responsibility performance significantly contributes to firm growth, indicating that companies prioritizing responsible production practices can achieve superior growth trajectories. Among various control variables examined, firm size emerges as a significant influencer of product responsibility performance, while social and environmental risks do not exhibit notable effects. This research advances the understanding of corporate board dynamics and emphasizes the strategic advantage of integrating diverse and skilled leadership to enhance organizational sustainability and growth.
Unpacking Turnover Intention: How Work-Life Balance, Job Satisfaction and Job Embeddedness Matter Khoiryah, Atifa Zulfa; Soenaria, Syaiful Rahman; Handoyo, Sofik
International Journal of Science and Society Vol 7 No 1 (2025): International Journal of Science and Society (IJSOC)
Publisher : GoAcademica Research & Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54783/ijsoc.v7i1.1344

Abstract

Employee performance factors such as work-life balance, job satisfaction, and job embeddedness have an impact on turnover intention. This research aims to see whether the phenomena of PT Telkom's achievements are directly proportional to turnover intention or vice versa. Using quantitative methods by collecting data through questionnaires, the research results show that work-life balance, job satisfaction, and job embeddedness influence turnover intention partially or simultaneously. This study has limitations in the scope of the sample which is limited to PT Telkom employees and does not cover other external variables that can affect turnover intention. For further research, it is recommended that the scope of the sample be expanded by creating clusters for top, middle, and lower management.
Applying Lean Methodology to Optimize Patient Flow in JKN Outpatient Services: Evidence from a Cardiac Hospital in Indonesia Shiddieq, Hashbi Ash; Soenaria, Syaiful Rachman; Handoyo, Sofik
International Journal of Science and Society Vol 7 No 2 (2025): International Journal of Science and Society (IJSOC)
Publisher : GoAcademica Research & Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54783/ijsoc.v7i2.1461

Abstract

This study aims to investigate patient flow inefficiencies in the JKN outpatient department of a cardiac hospital and evaluate how Lean tools specifically process mapping and root cause analysis can enhance service efficiency and reduce waiting times. A qualitative single-case study design was employed using Lean methodology. Data were collected through direct observation, unstructured staff interviews, and A3 problem-solving documentation. Process mapping and value stream mapping (VSM) were used to analyze the current patient journey, while Ishikawa diagrams facilitated root cause identification. The study identified significant delays in the registration, consultation, and pharmacy stages, driven by manual processes, limited specialist availability, and fragmented workflows. Key contributors to overcrowding included early patient arrivals, inadequate appointment scheduling, and lack of digital integration. A future-state value stream map was developed, incorporating electronic queue registration and e-prescribing systems to streamline service flow and optimize resource utilization. The study demonstrates the applicability of Lean principles in high-demand outpatient settings and offers a replicable framework for healthcare organizations seeking to reduce service delays and improve patient throughput. It emphasizes the need for coordinated process redesign, digital innovation, and standardized performance metrics. This research contributes to the limited literature on Lean application in Indonesia’s public health insurance context (JKN) by integrating voice-of-process and voice-of-staff perspectives. The proposed Lean-based interventions are empirically grounded and aligned with national healthcare quality indicators, offering practical guidance for system-wide improvement.
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 | 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.
Pengaruh Keberagaman Dewan terhadap Nilai Perusahaan melalui Kinerja ESG Nadifah, Rifda; Dahlan, Muhammad; Handoyo, Sofik
Jurnal Akuntansi, Keuangan, dan Manajemen Vol. 6 No. 4 (2025): September
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v6i4.4245

Abstract

Purpose: This study examines the effect of board characteristics—gender diversity, cultural background, expertise, and experience—on firm value, with Environmental, Social, and Governance (ESG) performance serving as an intervening variable. The research focuses on publicly listed companies across five European Union countries: Germany, France, Italy, Spain, and the Netherlands. Methodology/Approach: A quantitative approach was applied using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS. The sample was drawn through purposive sampling, targeting firms that disclosed ESG scores and provided comprehensive data on board composition. Results/Findings: The findings indicate that only gender diversity within boards has a significant and positive effect on ESG performance. Other characteristics—cultural background, expertise, and experience—did not show significant impacts. Additionally, ESG performance itself was not found to have a significant influence on firm value. Similarly, board characteristics did not directly affect firm value in this study. Conclusions: The results suggest that while gender diversity may strengthen ESG-related outcomes, this does not necessarily translate into higher firm value within the observed context. This highlights a gap between ESG initiatives and tangible financial performance. The findings underscore the importance of effective governance practices that integrate ESG into broader corporate strategies rather than relying solely on board diversity. Limitations: This study is limited to five EU countries and a single observation period, restricting the generalizability of the results. Contribution: The study contributes to corporate governance literature by clarifying which board attributes improve ESG performance under EU gender quota regulations and offering insight into why diversity alone may not directly increase firm value.
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