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All Journal Wahana Riset Akuntansi Jurnal Ilmiah Universitas Batanghari Jambi Journal of Economic, Bussines and Accounting (COSTING) EKONOMIS : Journal of Economics and Business Eksis: Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Mantik Jurnal Pembangunan Nagari Jurnal Informatika Ekonomi Bisnis Jurnal Ecogen Jurnal Ipteks Terapan : research of applied science and education Indonesian Journal Accounting (IJAcc)
Suhairi Suhairi
Universitas Andalas
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Journal : Jurnal Ilmiah Universitas Batanghari Jambi

 1 
Evaluasi Implementasi Kebijakan Transaksi Non-Tunai dalam Konteks Pengelolaan Keuangan Daerah: Studi Kasus di Kota Solok-Sumatera Barat Budi Febrian Wijaya; Suhairi Suhairi; Vima Tista Putriana
Jurnal Ilmiah Universitas Batanghari Jambi Vol 21, No 1 (2021): Februari
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/jiubj.v21i1.1230

Abstract

This study aims to evaluate the implementation of non-cash transactions in regional financial management. This research method is a qualitative method with a approach multicase studies. Data collection through interviews,  observation and documentation is then processed through data reduction,  data presentation and drawing conclusions. Data analysis through the Government Internal Control System approach. The informants of this study consisted of regional financial managers. The results showed that the implementation of non-cash transactions was carried out in stages,  there was diversity in implementation,  had an impact on the efficiency of administration time,  budget,  accountability and transparency of cash management and decreased the number of audit findings,  but the implementation of non-cash transactions had not had an impact on the recording process of financial statement transactions. accrual-based,  efficient audit process time,  unorganized administration of financial management accountability,  weak control function of OPD Heads,  lack of stakeholder commitment,  financial management regulations and audits have not been updated,  there are no strict sanctions for violations. The obstacles faced are incomplete banking services,  making requests if the transfer is different from the bank and the length of time for handling the problem.
Analisis Perbandingan Kinerja Badan Penanaman Modal serta Pengaruh PMA dan PMDN terhadap Pertumbuhan Ekonomi di Indonesia Fajri Ardiansyah; Suhairi Suhairi; Nini Syofri Yeni
Jurnal Ilmiah Universitas Batanghari Jambi Vol 20, No 2 (2020): Juli
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/jiubj.v20i2.917

Abstract

This research aimed to know comparative Regional Board of Investment Performance in Indonesia and examined effect of foreign and domestic investment on economic growth. Sample used in this research is 34 Board of Investment and Integrated Licensing (BPMPTSP) of the provinces in Indonesia in 2015-2018 that determined by purposive sampling method. Data used is secondary data of target and realization of foreign and domestic investment from BKPM and PDRB rate from BPS. Data analysis technique used is average of total realization of investment, average growth per year of investment (CAGR ratio), average ratio of investment target achievement (Effectiveness ratio). To examined effect of investment on economic growth used data panel regression analysis. Result of average of total realization of investment analysis show that West Java Province has best performance on foreign investment, while East Java as the best province on average realization of direct investment. West Sulawesi Province has the best performance measured by average growth of foreign investment, while Maluku is a province with best performance based on ratio of average growth of domestic investment. Analysis of target achievement that used effectiveness ratio show that North Sulawesi has the best performance on achieved the investment target. F- test result show that simultaneously there are significant effect between foreign and domestic investment on economic growth. Based on t-test result, partially there are significant effect between foreign and domestic investment on economic growth.
Evaluasi Tarif Pelayanan Badan Layanan Umum Dengan Metode Unit Cost Pada Universitas Islam Negeri Imam Bonjol Padang Ramayani Eka Putri; Suhairi Suhairi; Nini Syofriyeni
Jurnal Ilmiah Universitas Batanghari Jambi Vol 20, No 3 (2020): Oktober
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/jiubj.v20i3.1102

Abstract

This study is an applied research which aims to calculate the unit cost per service activity output at the UIN Imam Bonjol Padang Postgraduate program using the Activity Based Costing method, and compare the results of the unit cost calculation for each of the current Imam Bonjol UIN BLU service rates and provide recommendations for evaluation of rates relevant to UIN Imam Bonjol Padang's current condition. It is hoped that this research can provide valuable input so that service rates that are relevant to the development of Imam Bonjol Padang UIN can be applied and can be one of the references for calculating service rates in order to increase the level of efficiency and effectiveness of State financial management. The research design used is quantitative descriptive method. The data used in this study are secondary data in the form of budget data and expenditure expenditures released for each service activity. The results showed that almost the entire unit cost of service in the UIN Imam Bonjol Padang Postgraduate program turned out to be higher than the applicable rate (underrated). This shows that BLU UIN Imam Bonjol Padang's service rates is no longer relevant. UIN Imam Bonjol Padang needs to evaluate service rates in order to optimize financial management, so BLU services can be further improved. 
Co-Authors Aulia Agustin Budi Febrian Wijaya Denny Putri Gizelia Fajri Ardiansyah Fauzan Misra Gina Havieza Elmizan Lolli Adriani Nini Syofri Yeni Nini Syofri Yeni Nini Syofriyeni Nini Syofriyeni Nini Syofriyeni Nurzi Sebrina Putri Intan Permata Sari Ramayani Eka Putri Rizka Mukhlisiah Sridarnilawati Sridarnilawati Suci Anggreini Novi Suhanda Suhanda Ummu Auliyah Vidia Mulyani Vima Tista Putriana