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All Journal Jurnal Maneksi (Management Ekonomi Dan Akuntansi) JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen JURNAL AKUNIDA Abdi Dosen : Jurnal Pengabdian Pada Masyarakat EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) Al-Mal:Jurnal Akuntansi dan Keuangan Islam Journal of Economics and Business Letters Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Fairness Jurnal Ekonomi Kreatif dan Manajemen Bisnis Digital (JEKOMBITAL) Serat Acitya Student Journal of Business and Management (SJBM)
Fachruzzaman, Fachruzzaman
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Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Public Health Social Sciences Other

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The accounting information system impact on micro, small, medium-sized enterprises performances in Bengkulu Fachruzzaman, Fachruzzaman; Indriani, Rini; Mediastuty, Pratana Puspa; Fitranita, Vika; Zaman, Adista Anbarani Putri
JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Vol. 18 No. 2 (2021): JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen
Publisher : University of Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31106/jema.v18i2.12530

Abstract

The role of accounting information system (AIS) incorporating to firms' daily operations and management remains indisputable. This paper aims to study the effect of AIS on micro, small, medium-sized enterprises' (MSMEs) financial performance. A total of 522 datasets were gathered from structured questionnaires that were distributed to MSME owners in Bengkulu Province. Partial least squares regression (PLS) was used to build a model for predicting and evaluating the structural model of the study. Similar to the previous study, the result of the study revealed that although the majority of respondents were not implemented AIS properly, they have perceived that AIS has a positive effect on micro, small, and medium enterprises' performances. Moreover, it has also been found that the positive perception of accounting information usages is influenced by accounting resources and the application of basic accounting.
Intention to Reuse E-Learning among GENBI Students Williansyah, Yofie; Abdillah, Willy; Fachruzzaman, Fachruzzaman
Student Journal of Business and Management Vol. 7 No. 1 (2024)
Publisher : Universitas Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/sjbm.v7i1.36265

Abstract

The e-learning lecture system is an important innovation in the world of education, allowing students to study remotely via the internet. The positive impact of e-learning learning is that students become more responsible and can value their time. Intention to Reuse is a person's Intention to Reuse a system that has been implemented in a higher education environment. This research aims to determine the influence of perceived usefulness, perceived convenience, subjective norms and IT system quality on Intention to Reuse. This research is a type of descriptive research with a quantitative approach (survey). The type of data used is primary data obtained through distributing questionnaires. The respondents of this research were 195 GENBI students at UNIB, UIN, UMB, and IAIN Curup. The data analysis technique used multiple linear regression analysis with the help of the SPSS 25 application. The research results are (1). Perception of usefulness has a positive and significant effect on Intention to Reuse. This perception of usefulness impacts students' Intention to Reuse. (2). Perception of convenience has no effect on Intention to Reuse, this perception of ease has no impact on Intention to Reuse. (3) Subjective Norms has a positive and significant effect on Intention to Reuse. (4) Perception of IT quality has a positive and significant effect on Intention to Reuse. This means that the quality of the IT system impacts students' Intention to Reuse. Suggestions for future research include adding samples other than Genbi students and adding other variables, such as organizational culture and perceptions of trust
PENINGKATAN AKUNTABILITAS PUBLIK : KAJIAN FAKTOR RASIONAL, POLITIK, DAN SOSIO-KULTUR ORGANISASI TERHADAP PEMANFAATAN INFORMASI KINERJA INSTANSI Simarmata, Yona; Fachruzzaman, Fachruzzaman
Jurnal Akunida Vol. 11 No. 1 (2025): June
Publisher : Universitas Djuanda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30997/jakd.v11i1.19290

Abstract

Signifikansi akuntabilitas publik dalam mencapai tata kelola yang baik menjadi pendorong utama di balik penelitian ini. Namun demikian, masih ada sejumlah hambatan yang mencegah entitas pemerintah menggunakan data kinerja sebagai dasar untuk pengambilan keputusan. Faktor rasional, dinamika politik dan budaya kerja turut memengaruhi sejauh mana informasi kinerja digunakan. Penelitian ini bertujuan untuk menganalisis pengaruh faktor rasional, politik, dan sosio-kultur terhadap penggunaan informasi kinerja dan dampak dari faktor-faktor tersebut terhadap tingkat akuntabilitas publik di Instansi Pemerintah Kota Bengkulu. Penelitian ini menggunakan pendekatan kuantitatif dengan menggunakan data primer yang diperoleh langsung dari responden melalui kuesioner. Teknik pengambilan sampel dilakukan dengan metode purposive sampling dengan 93 responden, yang merupakan pejabat Eselon II dan III. Regresi linier berganda untuk menganalisis data pada penelitian ini menggunakan aplikasi SPSS 30. Berdasarkan analisis terhadap 93 responden, disimpulkan bahwa meskipun faktor politik tidak berpengaruh signifikan terhadap penggunaan informasi di tempat kerja, namun faktor rasional dan sosio-kultur berpengaruh. Hasil ini menunjukkan bahwa perbaikan dalam aspek rasionalitas dan budaya organisasi dapat mendorong pemanfaatan informasi kinerja secara lebih optimal, yang pada akhirnya berkontribusi terhadap peningkatan akuntabilitas publik instansi daerah
AKUNTABILITAS KINERJA INSTANSI PEMERINTAH: KAJIAN TERHADAP PENERAPAN STANDAR AKUNTANSI PEMERINTAH, KECUKUPAN PENGUNGKAPAN, KETAATAN PERATURAN PERUNDANGAN, DAN EFEKTIVITAS PENGENDALIAN INTERN Uli Siahaan, Rosmeli; Fachruzzaman, Fachruzzaman
Jurnal Akunida Vol. 11 No. 1 (2025): June
Publisher : Universitas Djuanda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30997/jakd.v11i1.19333

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh penerapan standar akuntansi pemerintah, kecukupan pengungkapan, ketaatan peraturan perundangan, dan efektivitas pengendalian intern terhadap akuntabilitas kinerja instansi pemerintah. Populasi dalam penelitian merupakan Organisasi Perangkat Daerah (OPD) Kota Bengkulu. Penelitian ini menggunakan pendekatan kuantitatif dengan menggunakan data primer berupa kuesioner. Teknik pengambilan sampel penelitian menggunakan porposive purposive sampling dengan jumlah sampel sebanyak 90 responden dan alat pengujian menggunakan analisis regresi linear berganda. Hasil penelitian menunjukkan bahwa penerapan standar akuntansi pemerintahan, kecukupan pengungkapan, dan efektivitas pengendalian intern berpengaruh positif dan signifikan terhadap akuntabilitas kinerja instansi pemerintah. Sedangkan ketaatan peraturan perundangan tidak menunjukkan pengaruh yang signifikan terhadap akuntabilitas kinerja instansi pemerintah.
ANALYSIS OF THE FINANCIAL PERFORMANCE OF THE REGIONAL GOVERNMENT OF CENTRAL BENGKULU REGENCY WITH THE APPROACH OF THE PERFORMANCE MEASUREMENT Pabela, Ghia Amanda Riska; Fachruzzaman, Fachruzzaman
Jurnal Ekonomi Kreatif dan Manajemen Bisnis Digital Vol 3 No 4 (2025): MEI
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/jekombital.v3i4.943

Abstract

This study aims to analyze the financial performance of the regional government of Central Bengkulu Regency with a performance measurement system approach using financial ratio indicators, such as the effectiveness ratio, fiscal decentralization ratio, efficiency ratio, and growth ratio. This research uses a quantitative descriptive approach with secondary data in the form of the 2019-2023 Budget Realization Report. The data collection technique was carried out with a documentation study accessed from the official website of the DJPK (Directorate General of Fiscal Balance). The results showed that the average effectiveness ratio was classified as effective with a figure of 94.95%. In contrast, the fiscal decentralization ratio only reached an average of 3.30% with a very low category. On the other hand, the average fiscal decentralization ratio reached 3089.50%, indicating very high inefficiency. Meanwhile, the PAD growth ratio experienced fluctuations but in a positive direction.
Pengaruh Kecerdasan Emosional dan Spiritual terhadap Pemahaman Akuntansi Keuangan dengan Motivasi Belajar sebagai Intervening Bernica, Femi; Fachruzzaman, Fachruzzaman
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 6 No 4 (2025): May 2025
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v6i4.7322

Abstract

This research investigates how emotional and spiritual intelligences affect students’ grasp of financial accounting, with learning motivation serving as an intervening factor. Employing a quantitative design and analyzed through Partial Least Squares–based Structural Equation Modeling (SEM-PLS), data were gathered via questionnaires from 193 accounting undergraduates at the Faculty of Economics and Business, University of Bengkulu (semester 5 or above) who have completed Financial Accounting I, II, and III, selected through purposive sampling. Findings indicate that emotional intelligence exerts a positive, significant direct impact on accounting comprehension, and spiritual intelligence likewise shows a positive, significant influence. However, emotional intelligence does not significantly predict learning motivation, whereas spiritual intelligence strongly drives it. Moreover, learning motivation mediates only the link between spiritual intelligence and accounting understanding, not the connection involving emotional intelligence. These results underscore the value of embedding spiritual dimensions into the curriculum to bolster students’ intrinsic drive and mastery in financial accounting.
Analisis Perilaku Keuangan dan Literasi Keuangan Terhadap Tekanan Financial Bagi Mahasiswa dengan Kemampuan Ekonomi Keluarga sebagai Variabel Moderasi Putriasari, Dea; Fachruzzaman, Fachruzzaman
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 6 No 4 (2025): May 2025
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v6i4.7323

Abstract

This study aims to examine the relationship between financial behavior and financial literacy on financial stress experienced by college students, with family economic capacity acting as a moderator variable. Using a quantitative approach, data were collected through structured questionnaires distributed to college students from various economic backgrounds. This study used multiple regression analysis to assess the direct and moderator effects between these variables. The results of the study indicate that financial behavior and financial literacy significantly affect college students' financial stress. College students with higher financial literacy tend to manage their financial stress more effectively. In addition, the moderator role of family economic capacity shows that college students from families with higher economic stability experience less financial stress, even when financial behavior and literacy levels are less than optimal. This study contributes to understanding the dynamics of financial stress in college students, emphasizing the importance of improving financial literacy and considering family economic factors to reduce financial stress. These insights provide valuable implications for educational institutions and policy makers to design targeted financial education programs and support systems for college students.
PENGARUH BESARAN ASET DAN OMSET BADAN USAHA MILIK DESA TERHADAP KESEJAHTERAAN MASYARAKAT DI DESA WAY HAWANG KECAMATAN MAJE KABUPATEN KAUR Putri, Alesia Maryanda; Fachruzzaman, Fachruzzaman
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 14 No. 2 (2025): Jurnal Maneksi (Management Ekonomi Dan Akuntansi)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v14i2.3098

Abstract

Introduction: This study aims to analyze the influence of the quantity of assets and turnover of Village-Owned Enterprises (BUMDes) on the welfare of the community in Way Hawang Village, Maje District, Kaur Regency. Methods: This study uses a quantitative approach by using primary data obtained directly from respondents through questionnaires. Sampling was carried out using the non-probability sampling method, the sample of this study amounted to 60 respondents who considered special criteria. The data analysis was conducted using multiple regression analysis with the SPSS version 30 program. Results: The results of the study show that the two independent variables, namely the amount of assets and the amount of turnover of BUMDes, have a positive and significant impact on the welfare of the community. The amount of assets has a dominant influence over turnover, with a stronger significance value. Keywords: Amount of Bumdes Assets, Amount of Bumdes Turnover, Community Welfare  
The Effect of Leverage, Profitability, Asset Composition, Liquidity, Capital Turnover, and Cash Flow on Fraudulent Financial Reporting Robiansyah, Anton; Suranta, Eddy; Midiastuty, Pratana Puspa; Fachruzzaman, Fachruzzaman
Al-Mal: Jurnal Akuntansi dan Keuangan Islam Vol. 4 No. 1 (2023): Juni 2023
Publisher : Universitas Islam Negeri Raden Intan Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24042/al-mal.v4i01.16201

Abstract

This study aimed to see if financial ratios and cash flow patterns affect fraudulent financial reporting. The Beneish M-Score and Altman Z-Score models are used in this study to classify companies that commit fraudulent financial reporting and those that do not commit fraudulent financial reporting. According to the findings of this study, leverage ratio, profitability, asset composition, liquidity, capital turnover, and cash flow pattern types 2,3,4, and 6 all impact fraudulent financial reporting. This study's implications include theoretical knowledge from signaling theory relevant to corporations' fraudulent financial reporting. These findings can be used as information material for investors to see the criteria for companies that do fraudulent financial reporting using financial ratios and cash flow patterns from operating, investing, and funding activities so that they can be considered in making investment decisions for investors and become a reference in further research
PERSEPSI AUDITOR INTERNAL TENTANG FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS AUDIT INTERNAL Susanti, Weni; Fachruzzaman, Fachruzzaman; Baihaqi, Baihaqi
JURNAL FAIRNESS Vol. 7 No. 3 (2017)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (133.285 KB) | DOI: 10.33369/fairness.v7i3.15178

Abstract

The research was conducted by purposed to know the effect of competence, independence, objectivity and integrity toward audit quality in inspectorate of Province Bengkulu.Analyzed data obtained from 67 respondents, of which the respondents were auditors in inspectorate of Province Bengkulu. Data used in this research is primary data based on questionnaires. The data were analyzed by multiple regression using SPSS 23.Result of the study shows that competence, independence, objectivity and integrity have a significant effect on audit quality in inspectorate of province Bengkulu, meaning that the increase of competence, independence, objectivity and integrity the improvement of audit quality in inspectorate of province Bengkulu. This study also found that competence, independence, objectivity and integrity simultaneously influence on the audit quality in inspectorate of province Bengkulu. meaning that the increase of competence, independence, objectivity and integrity the improvement of the the audit quality in inspectorate of province Bengkulu.
Co-Authors Abdullah Abdullah Adi Susanto Amelia, Ivana Aprida, Cici Bernica, Femi Darma, Fahreza Novrian Fadli Fadli Feriyani, Dora Fitranita, Vika Fitriano, Yun Hanif, Padlim Harlina, Puji Rahayu Hatta, Madani Herlia, Meta Indriani, Rini Isma Coryanata Kamaluddin Kamaluddin Kresnawati, Kresnawati Martiah NP, Lisa Martini, Elvi Maulana, Lucky Hikmat Mediastuty, Pratana Puspa Midiastuty, Pratana Puspa Mujiono Mujiono Nila Puspita, Lisa Martiah Noviriani, Sylvia Pabela, Ghia Amanda Riska Permatasari, Aulia Puspita, Lisa Martiah Nila Putri, Alesia Maryanda Putriasari, Dea Qodari, Amimah Robiansyah, Anton Robinson robinson Simarmata, Yona Sitorus, Melko Alprido Sumarlan, Ahmad Suranta, Eddy Susanti, Weni Taroman, Hendra Ulfa, Dian Amalia Uli Siahaan, Rosmeli Utami, Dearsa Putri Williansyah, Yofie Willy Abdillah Yudha Satria, Romi Zaman, Adista Anbarani Putri