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PENGARUH BIAYA LINGKUNGAN, KEPEMILIKAN ASING DAN POLITICAL COST TERHADAP KINERJA PERUSAHAAN PERTAMBANGAN DI INDONESIA Dewata, Evada; Jauhari, Hadi; Sari, Yuliana; Jumarni, Eka
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol 2, No 2 (2018)
Publisher : Politeknik Negeri Madiun

Permasalahan biaya lingkungan, kepemilikan asing dan political cost terhadap kinerja perusahaan pertambangan menjadi pembahasan yang menarik untuk diteliti. Jenis penelitian ini adalah penelitian asosiatif. Variabel independen dalam penelitian ini meliputi biaya lingkungan, kepemilikan asing dan political cost sedangkan variabel dependen kinerja perusahaan. Populasi penelitian adalah perusahaan pertambangan yang terdaftar di BEI periode 2012-2017 yang berjumlah 41 emiten, Teknik purposive sampling digunakan untuk menentukan sampel dan diperoleh sebanyak 10 emiten. Hasil penelitian menunjukkan secara parsial, biaya lingkungan berpengaruh negatif terhadap kinerja perusahaan, kepemilikan asing dan political cost tidak berpengaruh terhadap kinerja perusahaan. Secara simultan, biaya lingkungan, kepemilikan asing dan political cost berpengaruh signifikan terhadap kinerja perusahaan dengan kontribusi nilai R2 sebesar 52,57%.

Ketaatan pada Peraturan Perundangan, Sistem Pelaporan dan Akuntabilitas Kinerja Instansi Pemerintah Dewata, Evada; Sari, Yuliana; Jauhari, Hadi; Lestari, Tifani Dwi
Jurnal Riset Akuntansi dan Keuangan Vol 8, No 3 (2020): Jurnal Riset Akuntansi dan Keuangan. Desember 2020 [DOAJ & SINTA Indexed]
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v8i3.26342

This study aims to determine the effect of obedience on legislation and reporting systems on the performance accountability of government agencies. The population in this study were 30 Regional Organization Organizations (OPD) in Palembang. Data collection techniques using purposive sampling method with a total of 90 respondents. Data collection by distributing questionnaires using 5 (five) points Likert scale. The analysis technique that is intended is Multiple Regression. Based on the results of the study note that adherence to the legislation and reporting system has a positive and significant effect on the accountability of the performance of government agencies. The implication is that for regional governments, it is necessary to provide direction, socialization and ongoing coordination starting from the Regional Head and the head of the OPD to the implementing staff and technical staff, so that adherence to the laws and regulations, the importance of the direct role and participation of regional heads and heads OPD-OPD, to always control and commit to implementing reporting systems within government agencies, as one of the implementations of public services in a sustainable manner.Abstrak. Penelitian ini bertujuan untuk mengetahui pengaruh ketaatan pada peraturan perundangan dan sistem pelaporan terhadap akuntabilitas kinerja instansi pemerintah. Populasi dalam penelitian ini adalah 30 Organisasi Perangkat Daerah (OPD) di Kota Palembang. Teknik pengumpulan data menggunakan metode purposive sampling dengan total responden adalah sebanyak 90 orang. Pengumpulan data dengan menyebarkan kuesioner menggunakan 5 (lima) poin skala Likert. Teknik analisis yang duginakan adalah Regresi Berganda. Berdasarkan hasil penelitian diketahui bahwa ketaatan pada peraturan perundangan dan sistem pelaporan berpengaruh positif dan signifikan terhadap akuntabilitas kinerja instansi pemerintah. Implikasinya, bahwa bagi Pemerintah daerah, perlu memberikan arahan, sosialisasi dan koordinasi yang terus menerus mulai dari Kepala Daerah dan kepala OPD-OPD sampai dengan pegawai pelaksana dan pegawai teknis, agar diterapkan ketaatan pada peraturan perundangan, pentingnya peran langsung dan keikutsertaan kepala daerah dan kepala OPD-OPD, untuk selalu mengontrol dan berkomitmen dalam menerapkan sistem pelaporan di lingkungan instansi pemerintah, sebagai salah satu pelaksanaa pelayanan publik secara berkelanjutan.

Internal factor analysis of cleanliness, health, safety, and environment sustainability implementation in food and beverage services Ridho, Sari Lestari Zainal; Sabli, Habsah Binti Haji Mohamad; Ibrahim, Kartini Binti Che; Detmuliati, Alditia; Alfitriani, Alfitriani; Jauhari, Hadi
Journal of Business on Hospitality and Tourism Vol 8, No 1 (2022): JOURNAL OF BUSINESS ON HOSPITALITY AND TOURISM
Publisher : Institut Pariwisata dan Bisnis Internasional

The Covid-19 pandemic has triggered the journey of life with a new order, in order to adapt to the situation in dealing with disruptions caused by the pandemic. The government, through the Ministry of Tourism and Creative Economy, implements standards and guidelines for the protocol for Hygiene, Health, Safety, and Environmental Sustainability in the tourism sector. Of course this must be applied to all business actors in the tourism industry, including service and beverage providers, which is one of it is bakery. As a tourism owner or entrepreneur and employer, it is important to participate in implementing the CHSE protocol in the business environment. For this purpose, it is important to evaluate the application of the CHSE. In order to achieve that purpose, it is necessary to conduct a research by analyzing the internal factors, the strengths and weaknesses, in the implementation of CHSE, as the objective of this research. This research is a pilot research project. The sample of this research is a brand of bakery business with some branches in the city of Palembang. Data collection was carried out using a questionnaire distributed to employees and employers during the fourth quarter of 2021. The results of this study indicate that in the bakery business it can be said that in the implementation of CHSE, the business has more strength factors compared to the weakness factor, which means that the CHSE implementation activities that have been carried out are good, by employees and employers.

Desain Sistem Persediaan Berbasis Microsoft Access Pada UMKM Bengkel Mobil HJ di Kota Palembang putra, ali santana; Jauhari, Hadi; Maretha, Fetty
Jurnal Pengabdian Manajemen Vol 4 No 1 (2024): Jurnal Pengabdian Manajemen
Publisher : Program Studi Manajemen Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/jpm.v4i1.8139

This article shows the difficulty of HJ Car Workshop MSMEs in determining the final inventory balance, for this reason this activity was carried out to help these MSMEs by designing an inventory system with the help of the Microsoft Access application. The method for carrying out activities begins with data collection, namely observing the recording process that occurs, interviews with partners, namely the owner and administration, and documentation of recording inventory of merchandise in MSMEs. Next, design the merchandise inventory system by considering People Resources, Hardware Resources, Software Resources, Data Resources, and Network Resources. The result of the activity is the design of an inventory system for both incoming and outgoing goods inventory, which is expected to be more efficient and more accurate compared to previous manual recording. Furthermore, it is hoped that HJ Car Repair MSMEs can implement an inventory system design to make it easier to record their inventory.

SOSIALISASI UPAYA PENCEGAHAN FINANCIAL DISTRESS PADA BPKAD PROVINSI SUMATERA SELATAN Dewata, Evada; Sari, Yuliana; Febrianti, Devi; Jauhari, Hadi
Jurnal Pengabdian Kolaborasi dan Inovasi IPTEKS Vol. 1 No. 6 (2023): Desember
Publisher : CV. Alina

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59407/jpki2.v1i6.199

Penting bagi Pemerintah Daerah dalam pengelolaan keuangan daerah untuk menyediakan dana pelayanan publik dan masalah financial distress menjadi hambatan kesulitan keuangan daerah yang mengakibatkan ketidakmampuan pemerintah untuk memberi pelayanan sesuai standar minimal mutu pelayanan, untuk itu kegiatan pengabdian kepada masyarakat ini ditujukan bagi pemerintah daerah khususnya Badan Pengelola Keuangan Daerah (BPKAD) yang tugasnya merumuskan kebijakan teknis dibidang pengelolaan keuangan dan aset daerah diantaranya anggaran, belanja, akuntansi dan aset daerah. Kegiaan ini dilaksanakan oleh tim pengabdi dari Politeknik Negeri Sriwijaya pada tahun 2023. Adapun tujuan kegiatan ini untuk memberikan pengetahuan dan bukti-bukti teoritis tentang financial distress dan pencegahannya. Pelaksanaan kegiatan ini dilakukan pada bulan Oktober 2023 yang dihadiri oleh pimpinan dan pegawai BPKAD di kantor beralamat dijalan Kapten A Rivai Palembang. Pelaksanann kegiatan melalui beberapa tahapan mulai dari pre-test dan post-test, memberian materi dan diskusi bersama peserta. Capaian kegiatan ini diantaranya pegawai pemerintahan khususnya BPKAD memiliki pengetahuan terkait financial distress, serta mengetahui faktor-faktor yang dapat mencegah terjadinya financial distress sehingga keuangan pemerintah dapat terjaga dan terealisasi dengan tepat.

Internal factor analysis of cleanliness, health, safety, and environment sustainability implementation in food and beverage services Ridho, Sari Lestari Zainal; Sabli, Habsah Binti Haji Mohamad; Ibrahim, Kartini Binti Che; Detmuliati, Alditia; Alfitriani, Alfitriani; Jauhari, Hadi
Journal of Business on Hospitality and Tourism Vol. 8 No. 1 (2022): June 2022
Publisher : Institut Pariwisata dan Bisnis Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22334/jbhost.v8i1.322

The Covid-19 pandemic has triggered the journey of life with a new order, in order to adapt to the situation in dealing with disruptions caused by the pandemic. The government, through the Ministry of Tourism and Creative Economy, implements standards and guidelines for the protocol for Hygiene, Health, Safety, and Environmental Sustainability in the tourism sector. Of course this must be applied to all business actors in the tourism industry, including service and beverage providers, which is one of it is bakery. As a tourism owner or entrepreneur and employer, it is important to participate in implementing the CHSE protocol in the business environment. For this purpose, it is important to evaluate the application of the CHSE. In order to achieve that purpose, it is necessary to conduct a research by analyzing the internal factors, the strengths and weaknesses, in the implementation of CHSE, as the objective of this research. This research is a pilot research project. The sample of this research is a brand of bakery business with some branches in the city of Palembang. Data collection was carried out using a questionnaire distributed to employees and employers during the fourth quarter of 2021. The results of this study indicate that in the bakery business it can be said that in the implementation of CHSE, the business has more strength factors compared to the weakness factor, which means that the CHSE implementation activities that have been carried out are good, by employees and employers.

The Effects of Local Government Characteristics and Audit Opinion on the Performance of District and City Governments in Indonesia Dewata, Evada; Jauhari, Hadi; Aprianti, Siska; Hijria, Eka Nurfa
Jurnal Dinamika Akuntansi dan Bisnis Vol 5, No 2 (2018): September 2018
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jdab.v5i2.9057

This study aims to examine the influence of district and city characteristics (fiscal decentralization ratio, dependency level on the central government, capital expenditure, age, regional status, population) and audit opinion on the performance of local and district government in Indonesia for the period of 2013-2015. Population of this study consists of all local government units of districts and cities in Indonesia for the years of 2013-2015. The purposive sampling method was used resulting in a total of 1,158 samples for three years period observations. The results of this study indicate that the variables of age area, population, and audit opinion have a positive effect on the performance of the studied Districts and Cities. Conversely, the dependency level on the central government has a negative effect on the performance of studied local governments. However, the ratio of fiscal decentralization, the capital expenditure, and the regional status have no effect on the performance of the local governments

Implementation of Good Governance, Utilization of Information Technology, And Reliability of Government Financial Statements Jauhari, Hadi; Sari, Yuliana; Dewata, Evada
JASF: Journal of Accounting and Strategic Finance Vol. 2 No. 2 (2019): JASF (Journal of Accounting and Strategic Finance) - November 2019
Publisher : Accounting Department, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v2i2.59

The lack of optimal implementation of Good Governance and the use of information technology is thought to affect the quality of government financial reports. For this reason, this research is intended to determine the relationship between the application of Good Governance, the use of information technology and the reliability of the financial statements of the regional government of South Sumatra Province. The study population was employees of 40 Regional Apparatus Organizations in South Sumatra Province. The sampling technique used is purposive sampling, and 120 respondents are obtained consisting of heads of departments, treasurers of offices, administrators of finance or accounting, and staff of finance at the Regional Apparatus Organization of South Sumatra Province. The collection method uses a questionnaire distributed from May-June 2019. The results of the study show that Good Governance does not have a significant effect on the reliability of local government financial reports. On the contrary, the use of information technology has a significant positive impact on the reliability of local government financial reports. The results of this study have implications for the Regional Government of South Sumatra Province as a Good Governance agent in the government to commit and consistently utilize information and accountable technology in transparent financial reporting.

PENYUSUNAN LAPORAN KEUANGAN TERKOMPUTERISASI PADA PONDOK PESANTREN MAâ€™ARIFUL ULUM Purnama Sari; Dewata, Evada; Kadarwati, Sari; Wilianto, Haris; Jauhari, Hadi
Jurnal Pengabdian Masyarakat Akuntansi, Bisnis & Ekonomi Vol 1 No 1 (2023): Jurnal Pengabdian Masyarakat Akuntansi, Bisnis, & Ekonomi (JPMABE)
Publisher : Jurusan Akuntansi Politeknik Negeri Sriwijaya Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.7765457

This service aims to assist the Ma'ariful Ulum Islamic Boarding School in preparing computerized financial reports in accordance with ISAK 35. This Islamic boarding school has not prepared financial reports according to ISAK 35 due to lack of understanding in the field of accounting regarding applicable accounting standards. Data collection was done by interviewing techniques (interviews) and observations on the financial data recording of the Ma'ariful Ulum Islamic Boarding School. The data used are primary data in the form of interviews with the treasurer of the lodge and secondary data in the form of financial data consisting of cash income and expenditure in 2021. The results of this service are the preparation of computerized financial reports using Microsoft Excel consisting of Statements of Financial Position, Comprehensive Income Statements , Statement of Changes in Net Assets, Statement of Cash Flows, and Notes to Financial Statements. This service is considered very useful in terms of preparing financial reports quickly and accurately. In addition, this service is expected to run well and be used in the future. Keywords: Financial Statement, ISAK 35, Computerized

Optimization of tourism evaluation through a website analytics dashboard at Travelogin Tour and Travel Chanthika, Nilam; Alhadi, Esya; Jauhari, Hadi
International Journal of Applied Sciences in Tourism and Events Vol. 9 No. 2 (2025): December 2025 (In Press)
Publisher : Unit Publikasi Ilmiah, P3M, Politeknik Negeri Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31940/ijaste.v9i2.97-108

This study aims to optimize the tourism evaluation process through the design and implementation of a website-based analytic dashboard at Travelogin Tour and Travel. The research was motivated by the inefficiency of conventional methods such as Google Forms, which often result in low response rates and slow data processing. Data was collected through user feedback submitted directly on the newly developed dashboard interface, replacing the previous manual collection via Google Forms. The system was developed using the Waterfall model, consisting of stages including requirement analysis, system design, implementation, and testing. The dashboard was built using Laravel, Bootstrap, and MySQL, and features Net Promoter Score (NPS) visualizations, participant statistics, and automated summaries of feedback. The main results show that the dashboard significantly streamlines the evaluation process, facilitates faster complaint resolution, and enables more effective data-driven decision making. These improvements contribute to better tracking of customer satisfaction, enhanced service quality, and increased competitiveness for Travelogin in the tourism sector. This research demonstrates that integrating website-based analytic tools in tourism operations can support more efficient evaluation mechanisms and improve organizational performance.

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