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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 Journal of Indonesian Management Jurnal Fairness Jurnal Ekonomi Kreatif dan Manajemen Bisnis Digital (JEKOMBITAL) Student Journal of Business and Management (SJBM)

Fachruzzaman, Fachruzzaman

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Author-ID : 1905772

Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Public Health Social Sciences Other

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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

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.

ANALISIS FAKTOR YANG MEMPENGARUHI KINERJA KEUANGAN BANK BENGKULU Utami, Dearsa Putri; Fachruzzaman, Fachruzzaman; Puspita, Lisa Martiah Nila
JURNAL FAIRNESS Vol. 8 No. 1 (2018)
Publisher : UNIB Press

This study aims to evaluate operating profit achievement and analyze financial performance factors of Main Branch of Bank Bengkulu. This type of research uses descriptive qualitative with an association approach. The result shows that the achievement of Main Branch of Bank Bengkulu isn’t achieved due to various factors. The results of the interview concluded the factors that led to the non-achievement of profit is factor of macroeconomic conditions, monetary policy, fiscal policies, competitors, human resources and strategies. The results of the association approach prove that there is a relationship between the profit achievement and employee performance.

PENGARUH MOTIVASI, TUNJANGAN KINERJA DAN KOMITMEN PIMPINAN TERHADAP TINGKAT KECURANGAN PEGAWAI Qodari, Amimah; Fachruzzaman, Fachruzzaman; Coryanata, Isma
JURNAL FAIRNESS Vol. 8 No. 1 (2018)
Publisher : UNIB Press

The aim of this research is to investigate the effect of motivation, performance allowance, and leaders’ commitment toward employees’ fraud level at Institut Agama Islam Negeri (IAIN) Curup. The population of this research is all 50 civil servants of IAIN Curup who receive performance allowance. This research employs total sampling method in which the sample is the whole number of population. The result shows that motivation positively affects the employees’ fraud level. On the other hand, performance allowance negatively affects the employees’ fraud level, and the leaders’ commitment does not give any effect to the employees’ fraud level.

IMPLEMENTASI KEBIJAKAN TAMBAHAN PENGHASILAN PEGAWAI (TPP) DI PROVINSI BENGKULU Susanto, Adi; Fachruzzaman, Fachruzzaman; Abdullah, Abdullah
JURNAL FAIRNESS Vol. 10 No. 1 (2020)
Publisher : UNIB Press

The purpose of this study was to determine and analyze the implementation of the Employee Additional Income policy in Bengkulu Province. This type of research is descriptive qualitative. The type of data used is primary data obtained through interviews and documentation studies. Respondents or informants in the study were civil apparatus in Bengkulu Province Government recipients of Employee Additional Income. Data analysis method used is descriptive analysis and qualitative analysis. This study found that: (1) Terms of granting Employee Additional Income in the Bengkulu Province Government are calculated based on the determination of job weight, work performance and employee discipline, as stated in the Bengkulu Province Regulation concerning Giving Additional Income to Bengkulu Province Government Employees; and (2) Mechanisms for granting Employee Additional Income within the Bengkulu Province Government have been carried out according to operational standards for improving employee welfare in the Bengkulu Province Government, namely based on Bengkulu Province Regulation concerning Giving Additional Income to Bengkulu Province Government Employees.

PERAN APARATUR PENGAWAS INTERN PEMERINTAH DALAM REVIEW RENCANA KERJA ANGGARAN SEBAGAI QUALITY ASSURANCE KEBERHASILAN PENGANGGARAN KEUANGAN KABUPATEN BENGKULU UTARA Ulfa, Dian Amalia; Fachruzzaman, Fachruzzaman; Abdullah, Abdullah
JURNAL FAIRNESS Vol. 10 No. 3 (2020)
Publisher : UNIB Press

The purpose of this research is to know the role apparatus government internal control in review document work planning in the North Bengkulu Regency. The sample of this study was taken by census method. Data analysis in this research use descriptive statistic method. The results showed that: (1) the review or financial and program in the North Bengkulu Regency as good level. The dimension of reviews is planning, implementation and reporting. (2) the internal control system as supporting activity on reviews of financial and program, has a good level. The dimensions of supporting activities are internal control, risk appraisal, control activity, information and communication and controlling. Suggestion for Local Government of North Bengkulu Regency is to improve the realization of the role of effective internal government oversight apparatus, improve the risk assessment not maximal, especially on risk assessment in the workplace. Improving and able to establish and review on performance indicators and measures, maintaining and improving communication and information by utilizing various existing communication means and improving monitoring that has not been maximally monitored by conducting continuous monitoring.

ANALISIS PENGARUH PEMAHAMAN STANDAR AKUNTANSI PEMERINTAHAN, PENDIDIKAN-LATIHAN (DIKLAT), DAN PENGALAMAN KERJA TERHADAP KINERJA PENYUSUN LAPORAN KEUANGAN PEMERINTAH DAERAH Harlina, Puji Rahayu; Fachruzzaman, Fachruzzaman; Baihaqi, Baihaqi
JURNAL FAIRNESS Vol. 3 No. 1 (2013)
Publisher : UNIB Press

This study examined the effect of understanding the Government Accounting Standards, Education-training, and on the performance of work experience in the financial report's authors Unit (SKPD) Bengkulu provincial government. The study was a descriptive survey method. Data were obtained on the apparatus authors employee financial statements on all SKPD in Bengkulu province government. Data obtained using a questionnaire given to the respondents directly. Data were analyzed using SPSS. Based on data from 40 respondents who participated in the study, the research found that simultaneous understanding of the Government Accounting Standards, Education-training, and work experience affect the performance of the compilers of the financial statements on regional work units (SKPD) Bengkulu provincial government. Only a partial understanding of the Governmental Accounting Standards, and work experience has a significant positive impact on the performance of the compilers of the financial statements on education government of Bengkulu province.

ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KEPUTUSAN PEMBERIAN KREDIT MIKRO DAN KETERKAITANNYA DENGAN KINERJA PT BANK MANDIRI (PERSERO) TBK UNIT KERJA CLUSTER PALEMBANG ARIEF-2 PROVINSI BENGKULU Fitriano, Yun; Fachruzzaman, Fachruzzaman; Baihaqi, Baihaqi
JURNAL FAIRNESS Vol. 3 No. 1 (2013)
Publisher : UNIB Press

This research aim to examine if there is or not the influence of the length of business, business capacity, the characteristic of debtor, economy sector which is paid, and the target of performance that is specified by management to the micro credit decision which taken by the Analyst of Micro Credit (MKA) and Manager of Micro Mandiri (MMM) of Mandiri Bank. This research take place in Mandiri Bank work unit Palembang Cluster Arief-2 Bengkulu Province which consist of 17 units of the business partner mandiri/micro branch office. The sample in this research is all of Analyst of Micro Credit (MKA) and the Manager of Micro Credit Palembang (MMM) Cluster Arief-2 Bengkulu Province. The collected data is primer data from the spread of questionnaire then processed by multiple regression examine analyst. The result of this research show that simultaneously the variable of length of business, business capacity, characteristic of debtor, the economic sector which is paid and the target of performance that is specified by management having an effect on micro credit decision. Partially, the length of business variable influence the micro credit decision while other variables do not influence. The result of this research also give an empirical evidence that the main factor which most given attention by the analyst of Micro Credit (MKA) and the Manager of Micro Credit (MMM) of the Mandiri Bank in deciding micro credit is the length of business factor and empirically is proven in this research, by paying attention on the length of business the collectible performance is fluent Palembang Cluster Arief-2 Bengkulu Province can be high with the low number of non performing loan.

ANALISIS PERBEDAAN TINGKAT PEMAHAMAN MAHASISWA AKUNTANSI TERHADAP MATA KULIAH AUDITING 1 (Studi Empiris pada Mahasiswa Program Studi Akuntansi S 1 Universitas Bengkulu, Universitas Muhammadiyah Bengkulu, dan Universitas Terbuka - UPBJJ Bengkulu) Kresnawati, Kresnawati; Fachruzzaman, Fachruzzaman; Suranta, Eddy
JURNAL FAIRNESS Vol. 3 No. 1 (2013)
Publisher : UNIB Press

Auditing 1 is a subject which is given to students of accounting as one of the subjects of expertise. The purpose of this course that students understand about the audit and other assurance services in accordance with the conditions, the environment and business practices, laws and standards in Indonesia. The purpose of this study is to prove and analyze the understanding that there is a material difference between auditing 1 students of Accounting University of Bengkulu (UNIB) and students of Universitas Muhammadiyah Bengkulu Accounting (UMB), between students of UNIB and Student Accounting Accounting Study Program-UPBJJ Bengkulu Open University, as well as between students of UMB Accounting and Accounting students of UTUPBJJ Bengkulu. This study uses primary data, and analyzed using the Independent Sample T Test. Based on calculations in mind that the first hypothesis and the second and third hypotheses t value is greater than the table t and significant, so that Ha is accepted.

PELAPORAN KEUANGAN ATAS PENGELOLAAN RETRIBUSI PASAR KABUPATEN REJANG LEBONG TINJAUAN EFISIENSI DAN EFEKTIVITAS Feriyani, Dora; Fachruzzaman, Fachruzzaman; Martiah NP, Lisa
JURNAL FAIRNESS Vol. 3 No. 2 (2013)
Publisher : UNIB Press

This study aims to determine the efficiency and effectiveness of market retribution and to know how the financial reporting procedures contained in the Revenue District Rejang Lebong. The data used is the realization data charges from Dispenda market from 2008 to 2012. The approach used for this study is the use calculation of the level of efficiency and effectiveness, and other supporting data, if it still raises the question of the researcher's approach using observation, interviews and in-depth interviews. The effectiveness and efficiency of market levies not stand alone, but relates and systemed with other factors, such as the quality factor of human resources, infrastructure, quality of bureaucracy that is not convoluted, the level of supervision and reporting is crucial to meet the target. Increased levels of these factors on the higher level of effectiveness and efficiency of market retribution will continue also in the level of development revenues conversely the lower the quality of these factors the lower the level of retribution income markets will continue also in lower revenue growth rate native to the area. In the calculation of the level of effectiveness for the past 5 years of research targets because doing surveillance on a regular basis by the Dispenda, infrastructure improvements every year, the human factor is responsible to his duty, and financial reporting charges paid market every day to Dispenda. Officers assigned to collect levies market is not so much the operational budget is not so big.

PENGARUH IMPLEMENTASI ANGGARAN PARTISIPATIF, TRANSPARANSI, AKUNTABILITAS DAN ANGGARAN BERBASIS KINERJA TERHADAP KINERJA SATUAN KERJA PERANGKAT DAERAH Herlia, Meta; Fachruzzaman, Fachruzzaman; Baihaqi, Baihaqi
JURNAL FAIRNESS Vol. 3 No. 2 (2013)
Publisher : UNIB Press

This study examined the effect of the implementation of participatory budgeting, transparency, accountability, and performance-based budgeting to performance Unit (SKPD) Bengkulu provincial government. The study was a descriptive survey method. Data were obtained from the employee personnel involved in budget preparation on all SKPD in Bengkulu province government. Data obtained using a questionnaire given to the respondents directly. Based on data from 56 respondents who participated in the study, the research found that the simultaneous implementation of participatory budgeting, transparency, accountability, and performance-based budgeting affect the performance of the Regional Working Units (SKPD) Bengkulu provincial government. Only partial implementation of transparency and performance-based budgeting that have a significant positive impact on the performance of the government on education Bengkulu province.

Co-Authors Abdullah Abdullah Adi Susanto Aprida, Cici Bernica, Femi Darma, Fahreza Novrian Feriyani, Dora Fitranita, Vika Fitriano, Yun 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 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

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