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The Role of Agency and Institutional Theory in the Planning and Realization for Capital Expenditures Hifni, Syaiful
Jurnal Dinamika Akuntansi Vol 9, No 1 (2017): March 2017
Publisher : Department of Accounting, Faculty of Economics, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v9i1.12001

The capital expenditures are part of direct expenditure in the regional budget. The other elements of capital expenditures are: personnel expenditure, and spending on goods and services. Planning and realization for capital expenditure in the regional budget for each Government Regional Work Units is a part of policy regional financial management in fiscal decentralization policy which need be increased to achieve value significantly over time. Increasing in planning and realization of capital expenditures is directly related to the amount of capital expenditure element that strengthens physical infrastructure which would strengthen economic growth for social welfare, regional competitiveness for facilitation and liberalization a single market and production base in AEC era. This study examines the role of agency theory and institutional theory in relation with planning and realization of capital expenditures of 82 (Eighty Two) Government Work Units of 3 (Three) regional government, namely Banjarmasin City, Banjar District, and Tanah Laut District in South Kalimantan Province. This study contributes to the accounting literature to assess role of conceptual framework with agency theory and institutional theory. The result of study showed: there are differences in the implementation of capital expenditure to meet AEC pillars and social welfare purposes by increasing capital expenditure through the role of the agency theory, and institutional theory. Relationship of agency theory and institutional theory with social welfare and AEC with the amount of C Contingency coefficient 0,313 and Cramer Coefficient of Association 0.191 indicates there are Ã¢â‚¬Å“Moderate correlation: substantial relationshipÃ¢â‚¬Â and Ã¢â‚¬Å“Small correlation; Lower relationship association.

Role Of Organizational Development, Integrated Reporting Implementation and Optimizing on Regional Asset Management Syaiful Hifni; Akhmad Sayudi; Rano Wijaya
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 2 (2022): Budapest International Research and Critics Institute May
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i2.4900

Purpose: This study aims to describe how does the role of organizational development and integrated reporting<IR> implementation within optimizing on regional asset management. Design/methodology/approach: As qualitative research with subject of regional government in Indonesia. Used informational analysis approach from secondary data from archives related to regional asset management. Findings: The role of strategic, social, technical and administrative organizational development is relative more dominant in the clarity of the role of goals to be achieved in optimizing of regional asset management. Meanwhile, there are challenges either in meeting or to implement processes clarity to achieve an optimizing on regional assets management. The perspective of implementing <IR> for regional asset reporting is needed because of the role of the model in achieving organizational value, social and environmental accountability by reporting mechanism. Contribution: Result of research can be used as insight to implement the optimizing on regional asset management as well as in achievement sustainable regional asset management.

The Implementation of The Concept of Value for Money in the Realization of Budget Accountability at the Regional Financial and Asset Management Agency (BPKAD) of Banjar Regency Waspini Waspini; Nur Astri Sari; Syaiful Hifni; Novika Rosari
AFEBI Accounting Review Vol 7, No 1 (2022)
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47312/aar.v7i1.530

This research aimed to determine the implementation of the concept of Value for Money in the realization of budget accountability at the Regional Financial and Asset Management Agency (BPKAD) of Banjar Regency. This research was qualitative research with the object studied was data on the realization of performance and financial achievements contained in the Report of Government Agency’s Performance Accountability (LAKIP) of the Regional Financial and Asset Management (BPKAD) of Banjar Regency during 2016-2019. The data analysis technique was Qualitative Descriptive based on three elements in the concept of Value for Money such as economic, efficiency and effectiveness. The results indicated that the financial management and regional assets at BPKAD of Banjar Regency were considered to be able to realize the budget accountability because, in terms of budget management, it was economical and efficient even though it did not meet the effective criteria because it had not been able to achieve the targets set. During the 2016-2019 budget year obtained an economic ratio test of 80.73% with economic criteria while for efficiency test obtained a ratio of 116.29% with efficient criteria. In addition, the effectiveness test obtained a ratio of 85.06% with ineffective criteria.

Organizational Development Approach, Implementation of Integrated Reporting Course (A Role Elevating for International Accounting Curriculum) Syaiful Hifni; Akhmad Sayudi; Atma Hayat
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 3 (2022): Budapest International Research and Critics Institute August
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i3.6432

This study aims to examine the organizational development approach in the internationalization of the accounting curriculum by designing a new course for integrated reporting <IR>. Design/methodology/approach - This study measures the strategic, social, technical and administrative aspects of the relevant course materials, and learning outcomes objectives in the design of the new <IR> course. The target population is an accounting higher education implementing entity in Kalimantan. The sample of this research entity is 150 (one hundred and fifty) respondents. Consists of 75 (seventy five) lecturers, and 75 (seventy five) students (strata 1, strata 2) in higher education accounting (public and private) in South Kalimantan Province, Indonesia. Findings: at the strategic level with fundamental concepts, at the social level with social sustainability reporting, and at the administrative policy implementation there is an influence on the implementation of the new <IR> courses. Meanwhile, at the strategic level with guidelines, the technical level with the main requirements and the technical level with content elements, it shows that these variables have no effect on the implementation of the new <IR> course. Practical Implications: Development of <IR> course design related to synergy with the complete list of courses in the accounting higher education curriculum. <IR> course design provides graduate competencies from academic, professional and social perspectives. Originality/Value - This study makes a relevant contribution, as it presents a normative model for the <IR> course syllabus design initiative in higher education accounting in an international context.

IMPLEMENTASI PEMUNGUTAN PAJAK BUMI DAN BANGUNAN PERDESAAN DAN PERKOTAAN (PBB-P2) SEBAGAI PENDAPATAN ASLI DAERAH DI DESA SUNGAI DANAU Muhammad Al Donie; Syaiful Hifni
JRUP: JURNAL REFERENSI DAN ULASAN PERPAJAKAN Vol. 1 No. 1 (2020)
Publisher : Universitas Lambung Mangkurat

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This research was conducted with the aim of knowing about the implementation of the collection of Rural and Urban Land and Building Tax (PBB-P2) which was applied in Sungai Danau Village, in recent years there has been a considerable decline in Regional Original Income (PAD) from PBB-P2 receipts. This is because the collection procedures are still not good from the local government, the lack of socialization/directions given to collectors in each village and to taxpayers so that it has an impact on regional income itself and as if taxpayers are given the freedom to pay or not their obligations. because there is no firm action for taxes owed up to 5 years and above.

The Implementation of The Concept of Value for Money in the Realization of Budget Accountability at the Regional Financial and Asset Management Agency (BPKAD) of Banjar Regency Waspini Waspini; Nur Astri Sari; Syaiful Hifni; Novika Rosari
AFEBI Accounting Review Vol. 7 No. 1 (2022): June
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47312/aar.v7i1.530

This research aimed to determine the implementation of the concept of Value for Money in the realization of budget accountability at the Regional Financial and Asset Management Agency (BPKAD) of Banjar Regency. This research was qualitative research with the object studied was data on the realization of performance and financial achievements contained in the Report of Government Agency’s Performance Accountability (LAKIP) of the Regional Financial and Asset Management (BPKAD) of Banjar Regency during 2016-2019. The data analysis technique was Qualitative Descriptive based on three elements in the concept of Value for Money such as economic, efficiency and effectiveness. The results indicated that the financial management and regional assets at BPKAD of Banjar Regency were considered to be able to realize the budget accountability because, in terms of budget management, it was economical and efficient even though it did not meet the effective criteria because it had not been able to achieve the targets set. During the 2016-2019 budget year obtained an economic ratio test of 80.73% with economic criteria while for efficiency test obtained a ratio of 116.29% with efficient criteria. In addition, the effectiveness test obtained a ratio of 85.06% with ineffective criteria.

Pengaruh Sistem Keuangan Desa (SISKEUDES), Sistem Pengendalian Internal Pemerintah, dan Kejelasan Sasaran Anggaran Terhadap Akuntabilitas Pengelolaan Dana Desa di Kabupaten Tapin Indriaty Ermayani; Syaiful Hifni; Sarwani, Sarwani
Edunomics Journal Vol. 5 No. 2 (2024): Edunomics Journal
Publisher : FKIP, Universitas Palangka Raya

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This study aims to obtain empirical evidence regarding the influence of village financial systems, government internal control systems, and budget target clarity on the accountability of village fund management in Tapin Regency. This type of research is quantitative research. The data used in this study are primary data obtained using data collection techniques in the form of surveys using questionnaires. The sample in this study consisted of 80 respondents from village officials considered representative using convenience sampling techniques. The analysis technique used in this study is multiple linear regression analysis using software SPSS Version 21. The results of this study indicate that the village financial system, government internal control system, and budget target clarity positively influence the accountability of village fund management in Tapin Regency. These findings can serve as a reference for the government, particularly village administrations, to improve the accountability of village fund management. Consequently, village funds will function as intended, such as developing infrastructure, fostering community development, and empowering the community

Pengaruh Past Performance, Fund Age, Expense Ratio dan Fund Cash Flow Terhadap Kinerja Reksa Dana (Studi Kasus Reksa Dana Saham Periode Tahun 2013-2019) Deviana, Shintia; Hifni, Syaiful; Limarjani, Sustinah
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 13 No. 2 (2024): JUNI
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v13i2.2396

This study was conducted to examine and analyze the effect of (1) To determine and analyze the effect of past performance on the performance of mutual funds; (2) To determine and analyze the effect of fund age on the performance of mutual funds; (3) To determine and analyze the effect of the expense ratio on the performance of mutual funds; (4) To find out and analyze the effect of fund cash flow on the performance of mutual funds. The method used in this research is multiple regression analysis. The data analysis tool used is SPSS, the sample in this study obtained 12 investment managers obtained using purposive sampling method. The results show that past performance, fund age, expense ratio and fund cash flow have a significant effect on the performance of mutual funds listed on the Indonesia Stock Exchange (IDX) for the period 2013-2019. The results of this study prove the effect of past performance, fund age, expense ratio and fund cash flow on the performance of mutual funds through empirical testing using the singnaling theory on sample companies on the Indonesia Stock Exchange. The practical part of this research is to provide information, references, and considerations for companies or investment managers who are members of the Indonesia Stock Exchange which publish financial reports for decision making for the management.

Pengaruh Manajemen Aset Terhadap Optimalisasi Pemanfaatan Aset Tetap (Study Kasus Pada Pemerintah Kabupaten Barito Kuala) Jadid, Achmad Nur; Hifni, Syaiful; Rosari, Novika
Mutiara: Multidiciplinary Scientifict Journal Vol. 2 No. 2 (2024): Multidiciplinary Scientifict Journal
Publisher : Al Makki Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57185/mutiara.v2i2.157

This study aims to determine the effect of Asset Management on Optimizing the Utilization of Fixed Assets. This is causal research using a quantitative approach. The research subject is the SKPD of the Barito Kuala Regency Government. The sample of which was determined using the purposive sampling technique to collect data. The data source used is primary data. The analytical method used is multiple linear regression analysis. The results of the study conclude that: (1) Asset inventory has a significant effect on optimizing the utilization of fixed assets, (2) Legal audit has a significant effect on optimizing the utilization of fixed assets, (3) Asset valuation has a significant effect on optimizing the utilization of fixed assets, and (4) Supervision and control significant effect on optimizing the utilization of fixed assets.

The Effect of Good Corporate Governance On Company Value With Profitability As Variable Intervening Hawaldi, Muhamad; Hifni, Syaiful; Oktaviani, Ayu
GOVERNORS Vol. 3 No. 3 (2024): December 2024 issue
Publisher : Yayasan Cita Cendekiawan Al Khwarizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/governors.v3i3.4628

The study was purpose to examine and analyze the effect of good corporate governance on firm value with profitability as an intervening variable. Research is included in explanatory research. As population is general banking listed on the Indonesia Stock Exchange for 2018-2020 period as many as 45 banks. Sampling technique with purposive sampling obtained a sample size of 29 banks. The unit of analysis is the financial statement and annual reports of general banking companies. Data analysis using path analysis with hypothesis testing using t test. Results of hypothesis testing using path analysis showed that good corporate governance has a significant effect on firm value. Good corporate governance has a significant effect on profitability-ROA. Profitability-ROA has a significant effect on firm value. Sobel test results found that the variable Profitability-ROA does not mediate the effect of good corporate governance has a significant effect on firm value. As conclusion there is an effect of good corporate governance on profitability and firm value. However, the Profitability-ROA variable does not mediate the effect of good corporate governance, which has a significant effect on firm value.

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