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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 Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Fairness Jurnal Ekonomi Kreatif dan Manajemen Bisnis Digital (JEKOMBITAL) Student Journal of Business and Management (SJBM)

Fachruzzaman, Fachruzzaman

Unknown Affiliation

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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PENGARUH PROFESIONALISME, KETAATAN TERHADAP KODE ETIK DAN PENGALAMAN AUDITOR TERHADAP PERTIMBANGAN TINGKAT MATERIALITAS PADA AUDITOR BPK-RI Taroman, Hendra; Fachruzzaman, Fachruzzaman; Robinson, Robinson
JURNAL FAIRNESS Vol. 3 No. 3 (2013)
Publisher : UNIB Press

Purpose of this research is the first, provide evidence empirical the influence of professionalism auditor against consideration the level of materiality. second, provide empirical evidence of the influence of adherence to a code of ethics to the level of materiality considerations. Third, provide empirical evidence of the influence of the level of experience of the auditor's consideration of materiality, and provide empirical evidence of the influence of auditor professionalism, adherence to a code of ethics, and experience of the auditor simultaneous consideration of materiality levels. The results showed that: 1) Professionalism Auditor (X1) had no significant effect on the Consideration of Materiality level, which is indicated by a significance value of 0.154; 2) Adherence to the Code of Ethics (X2) has a significant influence on consideration Materiality level, which indicated by a significance value of 0.008; 3) experience Auditor (X3) have no significant influence on consideration Materiality level, indicated by a significance value of 0.819, and 4) Auditor professionalism, adherence to the Code of Ethics and Auditor experience together has influence consideration of Materiality significant level, which is indicated by the significant value of 0.000.

PEMANFAATAN BELANJA ANGGARAN PENDAPATAN DAN BELANJA DAERAH (APBD) DALAM PENCALONAN KEMBALI INCUMBENT Yudha Satria, Romi; Fachruzzaman, Fachruzzaman; Robinson, Robinson
JURNAL FAIRNESS Vol. 3 No. 3 (2013)
Publisher : UNIB Press

This study is aimed at investigating (1) whether differences exist in allocating the grant of ratio share and growth, society support, and financial support budgets within the incumbent local government budget before and during the process of regional election; (2) whether differences exist in allocating the grant, society support, and financial support budget during the regional election process between the incumbent and non incumbent candidates. This study uses census in which the data in this study is a secondary data obtained from the Election Commission of the Republic of Indonesia to determine the number of regions that have conducted the elections in 2011 and 2012, including incumbent and non-incumbent candidates. Object observed is grant expenditures, social assistance, and financial assistance in the budget fiscal year 2009-20112. Data analysis using descriptive statistics. The results of this study were (1) to prove empirically there is a difference ratio and the ratio of the proportion of growth allocated to regional grant expenditures incumbent before and during the election, (2) demonstrate empirically there are differences in the growth rate and the ratio of the proportion of grants allocated between local and regional nonincumbent incumbent upon election. With the increase in grant funding both the growth rate and the ratio of proportions, it should be assumed that the incumbent utilize Revenue and Expenditure (Budget) particularly in view of the re-nomination of grants for local office in the election.

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

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

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

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

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

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.

ANALISIS EFEKTIVITAS DAN KONTRIBUSI PENERIMAAN UANG KULIAH TUNGGAL PADA PENERIMAAN UNIVERSITAS BENGKULU Sitorus, Melko Alprido; Fachruzzaman, Fachruzzaman; Fadli, Fadli
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 9 No 3 (2025): Edisi September - Desember 2025
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v9i3.6666

Penelitian ini menganalisis efektivitas dan kontribusi Uang Kuliah Tunggal (UKT) terhadap penerimaan Universitas Bengkulu (UNIB) pada periode 2022–2024 yang bertujuan untuk mendeskripsikan dampak keringanan UKT, mengevaluasi tingkat efektivitas penerimaan, dan menganalisis kontribusi UKT terhadap penerimaan universitas. Pendekatan penelitian yang digunakan adalah pendekatan kualitatif dengan teknik pengambilan sampel yang digunakan yaitu teknik sampling sensus. Penelitian ini menggunakan metode dokumentasi untuk menganalisis data UKT, serta wawancara dengan narasumber untuk mengonfirmasi dan memperdalam temuan. Hasil penelitian menunjukkan bahwa Kebijakan keringanan UKT yang diberikan UNIB kepada mahasiswa semester akhir berdampak signifikan, Analisis menunjukkan bahwa pemberian keringanan ini secara langsung mengurangi realisasi penerimaan riil universitas (PNBP) sehingga berdampak pada efektivitas penerimaan UKT beberapa fakultas, seperti FKIK dan FP, secara konsisten berada di bawah target 100%. Universitas Bengkulu memiliki ketergantungan finansial yang ekstrem pada UKT, meskipun tren kontribusinya menurun dari 69% pada tahun 2022 menjadi 62% pada tahun 2024. Penurunan ini disebabkan oleh keberhasilan universitas dalam mendiversifikasi penerimaan dari sumber non-UKT. Fakultas Keguruan dan Ilmu Pendidikan (FKIP) secara konsisten menjadi kontributor terbesar, menyumbang sekitar 12-13% dari total penerimaan BLU, dan menjadi satu-satunya fakultas yang masuk kategori kurang. Namun, UNIB menghadapi tantangan signifikan dalam pengumpulan UKT. Kendala utama adalah masalah ekonomi mahasiswa yang menyebabkan keterlambatan pembayaran. Kebijakan sanksi, seperti denda 1% dan pemblokiran KRS, tidak sepenuhnya efektif dan sulit ditegakkan karena pertimbangan kondisi mahasiswa. Selain itu, kebijakan keringanan UKT, terutama potongan 50% untuk mahasiswa akhir, secara langsung mengurangi penerimaan universitas. Implementasi strategis dari rekomendasi yang diajukan diharapkan dapat secara signifikan meningkatkan efektivitas penerimaan dan optimalisasi kontribusi Uang Kuliah Tunggal (UKT) terhadap total penerimaan Universitas Bengkulu.

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

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.

Co-Authors Abdullah Abdullah Adi Susanto Aprida, Cici Bernica, Femi Darma, Fahreza Novrian Fadli Fadli 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 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

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