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All Journal SOSIALITA Akuisisi : Jurnal Akuntansi Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Jurnal ASET (Akuntansi Riset) Kajian Akuntansi Management Studies and Entrepreneurship Journal (MSEJ) Cita Ekonomika: Jurnal Ilmu Ekonomi Jurnal Akuntansi
Ferry Hendro Basuki
FEB Universitas Pattimura Ambon
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences

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ANALISIS KEBIJAKAN DIVIDEN KAS DAN LIKUIDITAS SAHAM PERUSAHAAN MANUFAKTUR YANG GOING PUBLIC DI BURSA EFEK INDONESIA DITINJAU DARI DIVIDEN SIGNALING THEORY Basuki, Ferry Hendro
Jurnal ASET (Akuntansi Riset) Vol 4, No 1 (2012): Jurnal Aset (Akuntansi Riset). Januari-Juni 2012
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v4i1.10081

Abstract

ANALISIS KEBIJAKAN DIVIDEN KAS DAN LIKUIDITAS SAHAM PERUSAHAAN MANUFAKTUR YANG GOING PUBLIC DI BURSA EFEK INDONESIA DITINJAU DARI DIVIDEN SIGNALING THEORY
Hubungan Aliran Kas Bebas Dan Kebijakan Dividen Set Kesempatan Investasi Sebagai Variabel Moderasi Ferry Hendro Basuki
SOSIALITA Vol 1, No 2 (2011): April
Publisher : SOSIALITA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (197.698 KB)

Abstract

The objectives of this study are to emprically examine the association between free cash flow and dividend policy, and test the influence investment opportunity set as moderating variable to the correlation. Variable used in this research is investment opportunity set measured hence proxy based on the price that is market to book value of equty (MBVE), free cash flow, and dividend policy. This variable are later then analysed by using method of pooled regression that is model the linear regresi by adding cross-product term. As much 89 company which have publik at Jakarta Stock Exchange (JSX) except mining company, bank, insurance, sekuritas, real estate, credit agent, hotel and travel which used as sampel research. Test the assumption classical indication there are trouble heteroskedastisitas, after done by remedial hence the rest of 216 from 445 perception weared to test the alternative hypothesizing one and alternative hypothesizing two. The empiric result obtained depict that free cash flow individually correlate the negativity and dont significan with the dividend policy without including moderasi set the invesment opportunity, and so do when testing free cash flow relation with the dividend policy by including to invesment opportunity set as its moderating variable result depict the negative relation and dont significan. this finding Impirik explain that invesment opportunity set unable to influence the free cash flow relation and dividend policy, even so there relation is very small.
The Influence of Reward and Sanctions, Job Rotation on Fraud with Religiosity as Moderating Variable Ferry Hendro Basuki; Hartina - Husein; Christy Evelyn Ferdinandus
Jurnal Cita Ekonomika Vol 15 No 1 (2021): Cita Ekonomika: Jurnal Ilmu Ekonomi
Publisher : Jurusan Ekonomi Pembangunan, FEB Universitas Pattimura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51125/citaekonomika.v15i1.2761

Abstract

Setiap perusahaan berhadapan dengan resiko kecurangan yang tak terhindarkan. Survei ACFE (2016) menemukan bahwa, industri perbankan menjadi industri paling dirugikan akibat kecurangan setelah lembaga pemerintah. Berbagai upaya dilakukan untuk mengurangi tindakan kecurangan yang dilakukan perusahaan dengan menerapkan sistem pengendalian internal, membangun kultur organisasi yang tidak permisif dengan toleran atas kecurangan. Penelitian ini bertujuan untuk memberikan bukti empiris: (1) apakah penghargaan dan sanksi berpengaruh terhadap kecurangan (2) apakah rotasi kerja berpengaruh terhadap kecurangan; (3) apakah Religiusitas memoderasi pengaruh hubungan penghargaan dan sanksi terhadap kecurangan; (4) apakah Religiusitas memoderasi pengaruh rotasi kerja terhadap kecurangan. Subjek penelitian ini adalah pegawai yang bekerja pada industri perbankan yang ada di kota Ambon. Jumlah sampel dalam penelitian ini sebanyak 65 responden. Metode pengumpulan data melalui survei dengan menggunakan kuesioner. Teknik analisis data menggunakan metode Regresi Linear sederhana dan Moderated Regression Analysis (MRA). Hasil penelitian ini membuktikan bahwa: (1) penghargaan dan sanksi berpengaruh negatif terhadap kecurangan; (2) Rotasi kerja berpengaruh negatif terhadap kecurangan; (3) Religiusitas tidak memoderasi hubungan antara penghargaan dan sanksi terhadap kecurangan ; (4) Religiusitas tidak memoderasi hubungan antara rotasi kerja terhadap kecurangan. Kata Kunci: Kecurangan, Penghargaan dan Sanksi, Rotasi Kerja, dan Religiusitas Every company is subject to the inevitable risk of fraud. The ACFE survey (2016) found that the banking industry was the industry most disadvantaged due to fraud after government agencies. Various attempts have been made to reduce fraud by the company by implementing an internal control system, building organization culture that is not permissive with tolerance for fraud. This study aims to provide empirical evidence: (1) whether reward and influence on fraud (2) whether the effect of work affects fraud; (3) whether Religiosity moderates the effect of the relationship between rewards and punishment on fraud; (4) whether Religiosity moderates the effect of work on fraud. Research subjects are employees who work in the banking industry in Ambon city. The number of samples in this study were 65 respondents. The data survey method is through using a questionnaire. The data analysis technique used simple Linear Regression and Moderated Regression Analysis (MRA). The results of the research prove that: (1) rewards and punishment have a negative effect on fraud; (2) Job rotation has a negative effect on fraud; (3) Religiosity does not moderate the relationship between rewards and punishment against fraud; (4) Religiosity does not moderate the relationship between job rotation and fraud. Keyword: Fraud, Reward and Punishment, Job Rotation and Religiosity
Pengaruh Kepemilikan Pemerintah, Strategi Bisnis, dan Good Coprorate Governance Terhadap Kinerja Perusahaan Ferry Hendro Basuki
Kajian Akuntansi Volume 21, No. 1, 2020
Publisher : Universitas Islam Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/ka.v21i1.5674

Abstract

This study aims to examine the effect of government ownership, business strategy, and good corporate governance on company performance. This study uses a quantitative approach. The population in this study is state-owned companies listed on the Indonesia Stock Exchange. Determination of the sample is done by method purposive sampling and obtained 10 companies. The results showed (1) government ownership affects company performance, (2) business strategy does not affect company performance, (3) good corporate governance affects company performance.Keywords: Government Ownership, Business Strategy, Good Corporate Governance, Company Performance
Pengaruh Harga Pokok Produksi Dengan Metode Harga Pokok Pesanan Terhadap Peningkatan Akurasi Laba Leatemia, Senda Yunita; Basuki, Ferry Hendro
Akuisisi : Jurnal Akuntansi Vol 20, No 1 (2024)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v20i1.1417

Abstract

This research aims to empirically test the effect of determining the cost of production using the order cost method on increasing profit accuracy. This research is quantitative research and the data used is primary data collected using a questionnaire. The sample in this research is MSMEs in Ambon City. The results of this research prove that determining the cost of production using the ordered cost method has an effect on increasing profit accuracy and suggestions from this research are for MSME’s players to carry out periodic evaluations so that the cost price determination can be implemented properly so that profit accuracy in MSMEs becomes better.
Pengaruh Implementasi Sistem Pengendalian Internal Pemerintah, Implementasi Standar Akuntansi Pemerintah, Dan Implementasi Manajemen Resiko Terhadap Kualitas Laporan Keuangan Pertiwi, Tiara Trias; Hariyanti, Dwi; Basuki, Ferry Hendro
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 5 No. 2 (2024): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v5i2.5315

Abstract

This research aims to find out empirically about the Implementation of the Government Internal Identification System (SPIP), the Implementation of government accounting standards (SAP), and the Implementation of Risk Management on the Quality of the Ambon City government's Financial Reports. The variables used in this research are the Implementation of the Government Internal Control System (SPIP), the Implementation of government accounting standards (SAP), and the Implementation of Risk Management as independent variables, as well as the quality of financial reports as the dependent variable. The method used to analyze the data is multiple regression statistical analysis. The sample in this study was 74 people consisting of Heads, Secretaries and Heads of Agency and Service divisions. The research results state that the Implementation of the Government Internal Control System/SPIP (X1) has a positive and significant effect on the Quality of Financial Reports (Y) of 0.139 or 13.9%, Implementation of Government Accounting Standards/SAP (X2) has a positive and significant effect on the Quality Financial Reports (Y) amounted to 0.159 or 15.9%, Implementation of Risk Management/MRES (X3) had a positive and significant effect on the quality of Financial Reports (Y) amounted to 0.357 or 35.7%.
Pengelolaan Corporate Social Responsibility (CSR) Pada Program The Gade Clean And Gold Sebagai Upaya Meningkatkan Pendapatan Masyarakat Dengan Mengurangi Sampah Di Kota Ambon: (Studi Kasus Pada PT. Pegadaian Kantor Area Ambon) Basuki, Ferry Hendro; Liptiay , Janes R
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 13 No. 4 (2024): Desember
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v13i4.2298

Abstract

Social and environmental issues have gained attention from business actors due to their potential impact on the environmental ecosystem and the company's image in the eyes of investors. Corporate Social Responsibility (CSR) is a company's commitment to creating a positive impact on the environment and the surrounding community. High waste production and lack of coordination in waste management have led to serious health and environmental problems. This study aims to understand the planning, implementation, and effectiveness of The Gade Clean and Gold Program. This research uses a qualitative method with a case study approach. Data collection is done through interviews, observations, and documentation. The data analysis methods used are data reduction, data presentation, and drawing conclusions. Triangulation is used to test the validity of the data. Based on the research results, program planning focuses on empowering and educating the community to be environmentally conscious. In the program implementation, the lack of communication regarding facilities and infrastructure, as well as the absence of a well-structured organization in the waste bank, hinder operational activities. The effectiveness of the program creates positive awareness among the community regarding waste management, and the benefits of waste separation can increase income through gold savings. Keyword: Green Economy,CSR Management,The Gade Clean and Gold, Income
FAKTOR-FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY PADA PERUSAHAAN FARMASI YANG TERDAFTAR DI BEI Basuki, Ferry Hendro; Sososutiksno, Christina
Jurnal Akuntansi Vol 8 No 1 (2022): Jurnal Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30598/jak.8.1.67-87

Abstract

This study aims to empirically prove the influence of company size, profitability (NPM), board of commissioners size, and audit committee size on Corporate Social Responsibility disclosures in pharmaceutical companies listed on the IDX. The population in this study are all pharmaceutical companies listed on the IDX in 2013-2018. The research sample was taken based on a purposive sampling model, where the sample was selected with specific criteria that had been set. The data source was obtained from the annual report of pharmaceutical companies listed on the Indonesia Stock Exchange from 2013-2018. The data analysis method uses multiple linear regression analysis using the SPSS 21 software. Based on the research, results show that the size of the company and the size of the board of commissioners significantly affect the disclosure of Corporate Social Responsibility. Meanwhile, profitability (NPM) and the size of the audit committee have no impact on the disclosure of Corporate Social Responsibility.
PENGARUH PARTISIPASI PENGANGGARAN DAN EVALUASI ANGGARAN TERHADAP KINERJA APARATUR PEMERINTAH (Studi Empiris di Lingkup Pemerintah Propinsi Maluku) sososutiksno, Christina; Basuki, Ferry Hendro
Jurnal Akuntansi Vol 7 No 2 (2021): Jurnal Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30598/jak.7.2.87-102

Abstract

This study aims to analyze the influence of Budgetary Participation and Budget Evaluation on the Performance of Government Apparatuses in the Maluku provincial government. The population in this study is the State Civil Apparatus (ASN) in the Maluku Provincial Government which consists of 47 Regional Apparatus Organizations (OPD). The sample consisted of the Head of OPD, Head of Division, Head of Sub- Division, and Staff who were involved in preparing the budget. The data collection method used is a questionnaire. The number of questionnaires distributed was 150 copies (100%) and 132 copies (88%). The analytical technique used in this research is multiple linear regression analysis. The data is processed using the SPSS 20 application. The results of the analysis carried out show that the budgetary participation variable has a positive and significant effect on the performance of government officials with the t-statistics test value of hypothesis one with a coefficient value: 0.19 and a probability value: 0.02. Furthermore, the results of the second hypothesis t statistics test with a coefficient value: 0.13 and a probability value: 0.55, this shows that there is no influence between the budget evaluation variable on the performance variable of the Maluku Provincial Government apparatus.
PENGARUH LOCUS OF CONTROL, FINANCIAL LITERACY, DAN INCOME TERHADAP KEPUTUSAN INVESTASI EMAS (STUDI EMPIRIS PADA NASABAH PRODUK MULIA DI PT. PEGADAIAN (PERSERO) CABANG AMBON) Mualim, Al’Fisra Salvia; Basuki, Ferry Hendro; Latuamury, Jabida
Jurnal Akuntansi Vol 9 No 2 (2023): Jurnal Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30598/jak.9.2.91-108

Abstract

The purpose of this study is to find out whether there is an influence of locus of control, financial literacy, and income on the gold investment decisions. This type of research uses quantitative methods with a sample of 50 respondents. Sources of data obtained in this study from distributing questionnaires. While the data analysis technique used in this study uses multiple linear regression analysis. The results of this study indicate that locus of control has a positive and significant effect on gold investment decisions. Financial literacy has a positive and significant effect on gold investment decisions. Income has a positive and significant effect on gold investment decisions
Co-Authors CHRISTINA SOSOSUTIKSNO Christy Evelyn Ferdinandus Dwi Hariyanti Hartina Husein Latuamury, Jabida Liptiay , Janes R Mualim, Al’Fisra Salvia Pertiwi, Tiara Trias Senda Yunita Leatemia