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All Journal 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 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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ANALISIS FLYPAPER EFFECT PADA BELANJA DAERAH KOTA DAN KABUPATEN DI INDONESIA Fachruzzaman, Fachruzzaman; Suranta, Eddy; Martini, Elvi
JURNAL FAIRNESS Vol. 5 No. 3 (2015)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (325.409 KB) | DOI: 10.33369/fairness.v5i3.15310

Abstract

The aims of local autonomy is to achieve local independence funding, so that the areas can organize themselves without any central government interference. The direct implications for the implementation of the above is needed great for adequate funding. Local government's main funding source, comes from the PAD and othe PAD which is used to finance all expenditures and development. But in some of the current and multi years funding sources not only from the PAD. Local governments also get help from central government transfers such as Equalization Fund in this case is General Allocation Fund (DAU) The aim of this research is to analyse influences of DAU and PAD’s to district’s spending in Indonesia. The samples of this research are taken from the budget report of Kabupaten/Kota within the Province of Sumatera and Java and used 15 province in the periode 2010-2012. Testing to all hypothesis done with SmartPLS. The results show that DAU and PAD partially as well as collectively have indeed influenced the realisation of budget. Furthermore, we might conclude from the results that there has been a flypaper effect which is showed by the DAU which has higher ability to predict district’s spending than the PAD.
PENGARUH ARUS KAS OPERASI, SIKLUS OPERASI, EFEKTIFITAS DEWAN KOMISARIS, DAN EFEKTIFITAS KOMITE AUDIT TERHADAP PERSISTENSI LABA (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2014-2018) Mujiono, Mujiono; Hatta, Madani; Fachruzzaman, Fachruzzaman; Baihaqi, Baihaqi
JURNAL FAIRNESS Vol. 11 No. 2 (2021)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (55.598 KB) | DOI: 10.33369/fairness.v11i2.18448

Abstract

Purpose : This study aims to give empirical evidence on the operating cash flow, operasting cycle,  effectiveness of the board of commissioners and effectiveness of audit committee on earnings persistance. The sample used in the study was manufacture companies listed on the Indonesia Stock Exchange in 2014-2018 with a total sample of 400 observations.Research methodology : This study was tested using multiple regression analysis with the SPSS version 24 program. The sample used in this study was a manufacturing company listed on the Indonesia Stock Exchange in 2014-2018. The sample in this study was selected using the purposive sampling method with a total sample of 400 observations.Result : The results of the study indicate that operating cash flow and the effectiveness of the board of commissioners have a positive effect on earnings persistence, but for operating cycle variables and audit committee effectiveness have no effect on earnings persistence.Limitations : The limitation of this research is that some of the sample companies' financial and annual reports cannot be accessed, so that in terms of the number of samples, the number of samples is reduced and the results of the research may be less than optimal.Contribution : The implication of this research is to provide theoretical information about agency theory in which there is an agency conflict that can cause a decrease in earnings persistence so that monitoring costs are needed to minimize agency conflict. For manufacturing companies and for further research, this research is expected to provide additional information and understanding of what can encourage an increase in earnings persistence.
ANALISIS PENERAPAN AKUNTANSI LINGKUNGAN PADA RUMAH SAKIT UMUM DAERAH DR. M. YUNUS PROVINSI BENGKULU Noviriani, Sylvia; Fachruzzaman, Fachruzzaman; Nila Puspita, Lisa Martiah
JURNAL FAIRNESS Vol. 11 No. 2 (2021)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/fairness.v11i2.18449

Abstract

Penelitian ini bertujuan untuk menganalisis pengelolahan limbah, penerapan akuntansi lingkungan, dan kesesuaian antara PSAP Nomor 1 Tahun 2010 tentang penyajian laporan keuangan dengan proses pengidentifikasian, pengakuan, pengukuran, penyajian dan pengungkapan di lingkungan RSUD dr. M. Yunus Bengkulu. Penelitian ini dilakukan di RSUD dr. M. Yunus Provinsi Bengkulu. Jenis Penelitian menggunakan penelitian kualitatif dengan pendekatan deskriptif. Jenis data yang digunakan oleh peneliti adalah data primer dan data sekunder. Hasil dari penelitian ini adalah RSUD dr. M. Yunus Provinsi Bengkulu telah melakukan pengelolahan limbah dengan baik, terbukti RSUD dr. M. Yunus Bengkulu telah mengeluarkan biaya-biaya terkait dengan lingkungan. Sehingga hal tersebut sejalan dengan UU No. 32 Tahun 2009 tentang perlindungan dan pengelolahan lingkungan hidup dan PP No. 71 Tahun 2010 tentang Standar Akuntansi Pemerintah (SAP). RSUD dr. M. Yunus Bengkulu belum menerapkan akuntansi lingkungan sepenuhnya, dikarenakan pada biaya lingkungan hanya dimasukkan pada belanja pegawai langsung, belanja pegawai tidak langsung, dan belanja barang dan jasa. Pada penerapan akuntansi lingkungan, RSUD dr. M. Yunus Bengkulu sudah menerapkan akuntansi biaya lingkungannya, yang mana biaya tersebut dimasukkan pada biaya belanja pegawai langsung, belanja pegawai tidak langsung dan belanja barang dan jasa. Namun RSUD dr. M. Yunus Bengkulu belum menyajikannya kedalam laporan khusus mengenai akuntansi lingkungannya secara lebih terperinci. RSUD dr. M. Yunus sudah melakukan proses pengidentifikasian, pengakuan, pengukuran, penyajian, dan juga pengungkapan sesuai dengan yang dijelaskan dalam PSAP Nomor 1 Tahun 2010.   
COMMUNITY EMPOWERMENT THROUGH TRAINING ON THE MANAGEMENT OF VILLAGE-OWNED ENTERPRISES (BUMDES) IN UJAN MAS DISTRICT, KEPAHIANG REGENCY Hatta, Madani; Baihaqi, Baihaqi; Fachruzzaman, Fachruzzaman; Aprida, Cici; Darma, Fahreza Novrian; Maulana, Lucky Hikmat
Abdi Dosen : Jurnal Pengabdian Pada Masyarakat Vol. 9 No. 1 (2025): MARET
Publisher : LPPM Univ. Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/abdidos.v9i1.2749

Abstract

This community service activity aims to increase the capacity and competence of the management of Village-Owned Enterprises (BUMDes) in Ujan Mas District, Kepahiang Regency, in terms of institutional governance, financial management, and business development based on local potential. The training was carried out through lectures, interactive discussions, and hands-on practice involving village officials, BUMDes administrators, and community leaders. The results of the activity showed an increase in participants' understanding of the basic concept of the establishment and management of BUMDes that is accountable and sustainable. In addition, participants were also able to prepare a village business development plan according to their needs and potential. This activity is expected to be the first step in encouraging village economic independence through optimizing the role of BUMDes as a driver of the local economy.
The influence of capital structure and operational performance on financial performance with governance and financial risk as mediation in Insurance Companies in Indonesia Sumarlan, Ahmad; Kamaluddin, Kamaluddin; Fachruzzaman, Fachruzzaman; Robinson, Robinson
Journal of Economics and Business Letters Vol. 4 No. 1 (2024): February 2024
Publisher : Privietlab

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55942/jebl.v4i1.305

Abstract

This study examines the influence of capital structure and operational performance on financial performance, with governance and financial risk as mediators. The sam- ple for this research comprises insurance companies listed on the Indonesia Stock Exchange in 2013-2021 with a total of 72 firm-year observations. The data used are secondary data obtained from annual and financial reports accessed via idx.co.id. The independent variables are capital structure, measured using the Debt Equity Ratio (DER), and operational performance, measured using liquidity. The mediating variable is the governance variable, measured by the independent board of directors (DKI), and financial risk is measured using Risk Based Capital (RBC). The depen- dent variable in this study uses financial performance as measured by Return On Assets (ROA). The results prove the following: (1) Capital structure has a positive and significant effect on financial performance. (2). Operational performance has a negative and significant effect on financial performance. (3). Capital structure had a positive and significant effect on DKI. (4) Operational performance has a significant negative effect on financial risk. (5) DKI does not mediate the influence of capital structure on financial performance. (6) Financial risk fully mediates the influence of operational performance on financial performance. (7). DKI has a negative and significant effect on financial performance. (8). Financial risk has a negative and significant effect on financial performance.
Sinergi Internal Control dan Manajemen Risiko dalam Pengelolaan Anggaran Daerah: Studi Kasus pada Pemerintah Kabupaten Bengkulu Tengah Amelia, Ivana; Fachruzzaman, Fachruzzaman; Fadli, Fadli; Hanif, Padlim
Serat Acitya Vol. 15 No. 1 (2026): April Jurnal Ilmiah Serat Acitya
Publisher : Universitas 17 Agustus 1945

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56444/0rf01y96

Abstract

Pengelolaan anggaran daerah memerlukan sistem pengendalian internal yang efektif serta penerapan manajemen risiko yang terintegrasi untuk mendukung tercapainya tujuan pembangunan secara optimal. Namun, pada praktiknya masih banyak pemerintah daerah menghadapi persoalan berupa rendahnya kualitas perencanaan, lemahnya pengawasan, ketidaktepatan prioritas belanja, serta belum optimalnya pemanfaatan sumber daya fiskal. Penelitian terdahulu umumnya membahas pengendalian internal dan manajemen risiko secara terpisah, sedangkan kajian mengenai sinergi keduanya dalam pengelolaan anggaran daerah, khususnya pada daerah dengan kapasitas fiskal terbatas, masih relatif terbatas. Penelitian ini bertujuan untuk menganalisis sinergi antara internal control dan manajemen risiko dalam pengelolaan anggaran pada Pemerintah Kabupaten Bengkulu Tengah. Penelitian dilakukan dengan metode kualitatif melalui wawancara mendalam, observasi, dan telaah dokumen, kemudian dianalisis menggunakan model interaktif Miles dan Huberman. Hasil penelitian menunjukkan bahwa internal control telah berjalan secara normatif melalui fungsi pengawasan APIP. Namun, penerapan manajemen risiko masih bersifat administratif dan belum menjadi dasar utama dalam pengambilan keputusan anggaran. Temuan ini menunjukkan kebaruan bahwa integrasi pengawasan internal berbasis risiko menjadi model penting dalam meningkatkan efektivitas, efisiensi, akuntabilitas, dan kualitas tata kelola keuangan daerah.
Co-Authors Abdullah Abdullah Adi Susanto Amelia, Ivana Aprida, Cici Bernica, Femi Darma, Fahreza Novrian Fadli Fadli Feriyani, Dora Fitranita, Vika Hanif, Padlim Harlina, Puji Rahayu Hatta, Madani Herlia, Meta Indriani, Rini Isma Coryanata Kamaluddin Kamaluddin Kresnawati, Kresnawati Lisa Martiah Nila Puspita Martiah NP, Lisa Martini, Elvi Maulana, Lucky Hikmat Mediastuty, Pratana Puspa Midiastuty, Pratana Puspa Mujiono Mujiono Noviriani, Sylvia Pabela, Ghia Amanda Riska Permatasari, Aulia 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 Yun Fitriano Zaman, Adista Anbarani Putri