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PENGARUH PENERAPAN STANDAR AKUNTANSI, SISTEM PENGENDALIAN INTERNAL, KOMPETENSI SUMBER DAYA MANUSIA, TEKNOLOGI INFORMASI, DAN PERAN PENGELOLAAN KEUANAGAN TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH Afifah, Siti; Fadli, Fadli; Baihaqi, Baihaqi
JURNAL FAIRNESS Vol. 8 No. 2 (2018)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (157.765 KB) | DOI: 10.33369/fairness.v8i2.15203

Abstract

This study aims to examine the effect of the application of government accounting standards, the implementation of government internal control system, human resource competence and utilization of information technology and the role of Financial Administration Officials-Organization of Regional Devices on the quality of local government financial statements. In this study the sample used is the Regional Government Organization of Bengkulu Province. Tests conducted on the data that was obtained from the questionnaire of 72 respondents. The technique that used to test this research are the validity test and reliability test while hypothesis testing is done by using regression analysis.The results of the study show that (1) the application of Government Accounting Standards positively influence on the quality of Local Government Financial Statements, (2) The implementation of Government Internal Control System positively influence on the quality of Local Government Financial Statements, (3) Human Resource Competence positively influence on the quality of Government Financial Report Region, (4) Utilization of Information Technology positively influence on the quality of Local Government Financial Statements, (5) The Role of Financial Administration Officials-Organization of Regional Devices positively influence on the Quality of Local Government Financial Statements.
PENGARUH KUALITAS SUMBER DAYA MANUSIA, PEMANFAATAN TEKNOLOGI INFORMASI, PEMAHAMAN STANDAR AKUNTANSI PEMERINTAH DAN SISTEM PENGENDALIAN INTERNAL TERHADAP KUALITAS LAPORAN KEUANGAN KABUPATEN SELUMA Puspita, Diana; Fadli, Fadli; Halimatusyadiah, Halimatusyadiah
JURNAL FAIRNESS Vol. 10 No. 2 (2020)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (187.743 KB) | DOI: 10.33369/fairness.v10i2.15247

Abstract

This study aimed to examine the effect of Human Resource Competence, Utilization of Information Technology, Understanding of Government Accounting Standards and Internal Control Systems on the Quality of Regional Financial Reports. This research is a type of research with a quantitative approach to survey methods. The sample in this study was 29 Regional Apparatus of Seluma Regency. Sampling of respondents in this study is based on the census method. The respondents from each Regional Apparatus are financial administration officials, treasurers, and financial administration staff at agencies, offices, offices, sub-districts, and regional secretaries. The results showed that Human Resource Competence, Utilization of Information Technology, Understanding of Government Accounting Standards and Internal Control Systems on the Quality of Regional Financial Reports. Keyword: Human Resource Competence, Utilization of Information Technology, Understanding of Government Accounting Standards and Internal Control Systems, Quality of Regional Financial Reports.
PARTISIPASI PENGANGGARAN, KEPUASAN KERJA, KOMITMEN ORGANISASI, DAN KINERJA APARAT PEMERINTAH BADAN PERTANAHAN NASIONAL PROVINSI BENGKULU Ridha, Ridha; Fadli, Fadli; Halimatusyadiah, Halimatusyadiah
JURNAL FAIRNESS Vol. 10 No. 3 (2020)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (148.395 KB) | DOI: 10.33369/fairness.v10i3.15267

Abstract

This research was aimed to analyze the participation in budgeting, job satisfaction, and organizational commitment to performance. Participation in budgeting is a common approach that can improve performance because in participation there is the delegation of procedures and involvement in decision making. Job satisfaction depends on what the individual feels towards his job and requires someone to interact with companions and commanders, follow the rules, and achieve performance standards. Organizational commitment is an emotional attachment, individual involvement in the organization, and the preference to stay on the organization. The results of this study showed that participation in budgeting variables does not significantly affect on managerial performance, job satisfaction variables significantly influence managerial performance and the organizational commitment variables have a significant effect on managerial performance.
PENGARUH BUDGETARY GOAL CHARACTERISTICS DAN KEADILAN PROSEDURAL TERHADAP KINERJA MANAJERIAL SATUAN KERJA PERANGKAT DAERAH PROVINSI BENGKULU Herawansyah, Herawansyah; Fadli, Fadli; Baihaqi, Baihaqi
JURNAL FAIRNESS Vol. 3 No. 1 (2013)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (386.257 KB) | DOI: 10.33369/fairness.v3i1.15273

Abstract

This research aims to prove the effect of Budgetary Goal Characteristics (BGC) and Prosedural Justice of the government's performance SKPD’s managerial Bengkulu province. This study used a questionnaire to collect the data, the sampling method used in this research is purposive sampling with sample criteria, that is Eslon Officer III and IV at Planning Division or Budget Division. The results indicate that the first hypothesis Budgetary Goal Characteristics (BGC) positive and significant impact on the managerial performance of the government on Bengkulu province. This means that the higher and details Budgetary Goal Characteristics (BGC) will be able to improve the performance of the government on SKPD’s managerial Bengkulu province. Similarly, for the second hypothesis, procedural justice significant and positive effect on managerial performance on SKPD’s. In this case, the higher the level of procedural justice then managerial performance will also be better.
ANALISIS PERBANDINGAN KINERJA KEUANGAN PEMERINTAH DAERAH KABUPATEN/KOTA DI INDONESIA SEBELUM DAN SESUDAH KRISIS EKONOMI GLOBAL 2008 Ariani, Dinie; Fadli, Fadli; Lismawati, Lismawati
JURNAL FAIRNESS Vol. 3 No. 1 (2013)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (171.296 KB) | DOI: 10.33369/fairness.v3i1.15278

Abstract

This research aims is to determine whether there are differences between financial performance of local governments in Indonesia at the level of financial independence, financial effectiveness, financial efficiency, and financial activities before and after the global economic crisis 2008. To analyze the financial performance of local governments, the research conducts financial ratio analysis of APBD. The samples used in this research is local governments in the province of DKI Jakarta, East Kalimantan, Riau, East Java, North Sumatra, Riau Islands, South Sumatra, Central Java, South Kalimantan and Lampung, which are the top ten provinces which have the largest foreign trade value according to the Badan Perencanaan dan Pembangunan Nasional (Bappenas) in 2010 and is expected to hit the global economic crisis 2008, and that was published the data of APBD from 2003 to 2012. The analysis instrument used to determine differences between financial performance before and after the global economic crisis of 2008 was the Paired Sample T Test. The results of research show that there were no differences between the financial performance of the local governments in Indonesia at the level of financial independence and financial effectiveness before and after the global economic crisis 2008. In other hand, there are differences between the financial performance of the local governments in Indonesia at the level of financial efficiency and financial activity before and after the global economic crisis 2008.
PENGARUH DANA ALOKASI UMUM TERHADAP PENDAPATAN ASLI DAERAH DENGAN BELANJA MODAL SEBAGAI VARIABEL INTERVENING (Studi Pada Pemerintah Kabupaten/Kota Se-Sumbagsel Tahun 2008-2012) Vanchris, Deo Rizki; Fadli, Fadli; Aisyah, Siti
JURNAL FAIRNESS Vol. 3 No. 2 (2013)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (160.369 KB) | DOI: 10.33369/fairness.v3i2.15281

Abstract

This research aims is to determine whether there are the effect of General Allocation Fund for Local Own Source Revenue, the effect of General Allocation Fund for Capital Expenditure, the effect of Capital Expenditure for Local Own Source Revenue, and the effect of General Allocation Fund for Local Own Source Revenue through Capital Expenditure. The samples used in this research are local governments of Sumbagsel in period 2008-2012. The analysis instrument used to determine the influence between variables was tested using linear regression analysis and used to the path analysis with SPSS program version 16.00. The results of research show that the General Allocation Fund has a positive effect on Local Own Source Revenue, the General Allocation Fund has a positive effect on Capital Expenditure, the Capital Expenditure has a positive effect on Local Own Source Revenue, and the General Allocation Fund has no effect on the Local Own Source Revenue through Capital Expenditure.
SIKAP PNS TERHADAP NIAT MENGGUNAKAN SIMDA KEUANGAN DALAM PROSES PENGELOLAAN KEUANGAN DAERAH DI LINGKUNGAN PEMERINTAH BENGKULU TENGAH Susanti, May; Fadli, Fadli; Coryanata, Isma
JURNAL FAIRNESS Vol. 3 No. 2 (2013)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (265.929 KB) | DOI: 10.33369/fairness.v3i2.15285

Abstract

Information technology systems in establishing effective financial management includes budgeting, implementation / Business Management, and reporting and accountability are fast, accurate, and appropriate and in accordance with the regulations, it is necessary efforts to carry out financial management as expected above. Attempts to run the financial management to be effective so as to achieve results quickly, accurately, and proper and in accordance with the regulations can be achieved by the issuance of Regional Management Information System (SIMDA) made by the Financial Supervisory Agency of Finance and Development. This study aims to demonstrate empirically the effect of perceived usefulness on intention to use SIMDA Treasury civil servant in the Government Bengkulu Tengah and to demonstrate empirically the effect of perceived ease of use on intention PNS SIMDA Finance in the Government of Bengkulu Tengah. The research uses primary with in the form of questionnaires. Analyzed using multiple linear regression analysis.From the results of multiple linear regression testing can be concluded that the influence of perception Usefulness (H1) is positive and significant impact on intention to use SIMDA Finance so that the first hypothesis (H1) is accepted and the perceived ease result (H2) significant positive effect on intention to use SIMDA Finance, so The second hypothesis (H2)is accepted.
FAKTOR-FAKTOR YANG MEMPENGARUHI SENJANGAN ANGGARAN DI PEMERINTAH DAERAH Fadli, Fadli
JURNAL FAIRNESS Vol. 5 No. 3 (2015)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (337.404 KB) | DOI: 10.33369/fairness.v5i3.15321

Abstract

This study aims to: examine the influencing of participatory budgeting, budget goal clarity, and organizational commitment on budgetary slack of government agency unit. A total of 172 officials of echelon 2, 3, and 4 of government agency unit were selected as a sample of this study. The data used in this study are primary data by collecting data through questionnaires. The study found that participatory budgeting, budget goal clarity, and organizational commitment negatively affect budgetary slack of government agency unit. This findings imply that the government agency unit budget slack could be reduced since those organization provide budget by involving all official mainly echelon 2, 3 and 4, defined clearly organization goal, and higher organization commitment.
The Influence of User Experience, Sytem Quality, and Product Quality on Repurchase Intention with User Satisfaction as an Variabel Intervening Among Uniqlo App User Fransiskus, Ronaldo; Lubis, Arlina Nurbaity; Fadli, Fadli
Formosa Journal of Multidisciplinary Research Vol. 3 No. 11 (2024): November 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjmr.v3i11.11986

Abstract

This study aims to assess and analyze how user experience, system quality, and product quality impact repurchase intention, mediated by user satisfaction, among UNIQLO app users. The population includes UNIQLO app users in Medan City, although the exact number is not specified. A sample of 220 respondents was selected, and the analysis was conducted using the SEM-PLS method. Findings reveal that both user experience and product quality have a direct, positive, and significant effect on user satisfaction and repurchase intention. System quality also has a direct, positive, and significant impact on user satisfaction, but its direct influence on repurchase intention is positive yet not significant. Indirectly, user experience, system quality, and product quality positively and significantly affect repurchase intention through user satisfaction among UNIQLO app users.
BIOPESTISIDA DAUN SIRSAK DAN TEMBAKAU SEBAGAI PENANGGULANGAN HAMA ULAT YANG RAMAH LINGKUNGAN Jupri, Ahmad; Diva, Ni Putu Natasa; Cahya, Maeliandri Aulia; Fadli, Fadli; Rozi, Tapaul; Prasedya, Eka Sunarwidi; Ahyadi, Hilman
Jurnal Pepadu Vol 5 No 2 (2024): Jurnal PEPADU
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/pepadu.v5i2.4929

Abstract

Vegetables are important in consumption as well as economic producers for the people of Indonesia. This is inseparable from the life of the Paok Pampang community, most of whose residents work as field and vegetable farmers. Fields planted with vegetables are very vulnerable to pests, especially caterpillar pests. The efforts made by farmers in overcoming caterpillar pests are to rely on the use of synthetic pesticides which unwittingly have a negative impact on health and the environment. In addition, the use of synthetic pesticides is quite costly for farming. Public awareness to avoid and reduce the use of synthetic pesticides and switch alternatives to organic pesticides is needed. Biopesticides made from organic materials including soursop leaves and tobacco are certainly environmentally friendly and can reduce the cost of farming. However, the lack of public knowledge about pesticides is a problem in pest management in the agricultural sector. Therefore, with the socialization and counseling activities program on biopesticides can help increase public awareness and understanding of the use of environmentally friendly biopesticides. It is hoped that the community, especially farmers, will be able to leave agricultural materials that can damage health and the environment in the sense of reducing or even abandoning the use of synthetic pesticides and always using biopesticides from organic materials. It is even expected that farmers will be able to produce their own biopesticides for the welfare of farmers in Paok pampang village.
Co-Authors Abdul Hafidz Abdullah Abdullah Abdullah, Ifnu Abdul Aziz Adelia, Nurul Adi Putra, Danang Aeko Fria Utama FR Afifah, Siti Afriansyah, Berli Ahmad Jupri Ahmad Syahwier, Coki Aisyah Saleh, Nur Akbar, Khairul Akip, M Al Farisy, Alexandria Firdaus Al Rakhmah, Sulistina Alda, Alda Alfiani Alfiani, Alfiani Alfiansyah, Andika Aman Aman Amara, Ulfha Suryana Amelia, Ivana Amira Nabila Amirah, Asriwati Amiruddin Amiruddin Amrizal Amrizal Ananda, Beby Karina Fawzeea Sembiring Ananda, Puteri Andi Nikhlani Andi Noor Asikin Anggraeni, Lutvi Angraeni, Rachmi Anharudin, Anharudin Anharudin, Anharudin Anjanika, Yonifia Anna Apriana Hidayanti Anwar Anwar Ardiawan, Ardiawan Ariani, Dinie Arlina Nurbaity Lubis Armawati Armawati, Armawati Arung, Kiki AS, Amru Bin Asmar Asri, Rahmadi Athira, Dini Atsiqah, Fadhlin Akbar Ayu Puspita, Intan Aziz, Ahmad Rijal Azzahra, Amalia Bahri bahri Baidhawi Baidhawi Barmawi -, Barmawi Bonggoibo, Olga Budi Juliandi Budi, Hasiun Burhan, Hasniar Cahya, Maeliandri Aulia Cahyono, Yohana Chairissa, Teungku Siti Citra Utami Dahara, Julia Dalimunthe, Ritha F. Darisna, Vivin darsiani, Darsiani Dewantoro, Riy Dewi Hastuty Diana Puspita Dina Novita Dipokusumo, Bambang Diva, Ni Putu Natasa Donny Fernando Doyosi, Riri Putri Eka Fitriyani, Eka Eka R Gunardi Eka Sari, Erni Ely Yuliawan Endang Sulistya Rini Eriman, Laode Erny Kusdiyah Erwiantono Fachruzzaman, Fachruzzaman Fajriani, Nurdani Farhan, Andi Fathorroji, Fathorroji Febri, Suri Purnama Febriana, Rahmi Febyola, Salsabilla Ferdiansyah Ferdiansyah Fernando, Donny Firat Meiyasa Fitriani, Devia Fitriyana Fitriyana, Fitriyana Fransiskus, Ronaldo Fuad Farras Gazalin, Junaid Ginting, Kevin Hizkya Hadi Saputra Panggabean Hafni Zahara Halimatusyadiah, Halimatusyadiah Hambali Hambali Hambari, Hambari Hamid, Hasnaini Hanif, Padlim Hanisah, Hanisah Hardiansyah Hardiansyah Harianto Harianto Hariati , Fitria Hartati Hartati Hartono Hartono Haser, Teuku Fadlon Hasnah Hasnah Hasnawati Helmin Rumbiak, Helmin Herawansyah, Herawansyah Heronimus Sinyo Kelen, Lusianus Hertiana, Hertiana Hilman Ahyadi Husri, Hasiwulansi I Ketut Budastra, I Ketut I Wayan Patrayasa, I Wayan Ibrahim Ibrahim Ihu, Safardan Ko Imamshadiqin, Imamshadiqin Imanuel Putra, Jovan Indah, Zainatuts Tsaniyah Irada Sinta Irvan Tasnur Iskandar, Ratnasari Isma Coryanata Ismadi Ismadi Jailani Jailani Jasmine, Cinta Aurel Jaya, Hanipan Iwan Juhardi, Ujang Justicia, Adhisty Kharisma Kalukur Lili, Andreas Kamarudin, Anna Permatasari Kassaming Kembaren, Emmia Tambarta Kholis Ernawati Khrisna Agung Cendekiawan Komalasari, Mimi Kuncoro, Zain Bagus Kusman, Hardi Kusumadi Laila Nazirah Lesmana, E. Lestari, Fitri Dewi Lien Damayanti Lilik Hidayati, Lilik Lindriani, Lindriani Lismawati, Lismawati M Yusuf M. Yogi Riyantama Isjoni Maelia, Wina Magfirah, Afdalul Mahmud, Andi Tenri Bau Astuti Mandalika, Eka Nurminda Dewi Manullang, Stevania Mardin, Yuzuf marhalim, marhalim Maria Estela Karolina Martiah, Lisa Martiah Nila Mashuri Mashuri Masnita, Masnita Masriani . Maulana, Mirza Much Meilisa, Mulya Melinda, Rekha Meutia Nauly Minarti, Aznia Mishbahuddin, Mishbahuddin Mizanuddin Sitompul MMSI Irfan ,S. Kom Montolalu, Ivan Adrian Muammar Muammar, Muammar Muh Akbar Muhamad Siddik Muhammad Idris Muhammad Mabrur Muhammad Rapita Kun Panuluh Muhsin Efendi Muji Rahayu Murdani Murdani, Murdani Murdiana, Murdiana Mustika, Juli Nasution, Ahmad Syarif Neliyawati Nengi Retang, Meldi Ni Made Nike Zeamita Widiyanti Nilahayati Ningsih, Eka Sarofah Nirmalasari, Fadhilah Ayu Nofriadi Nofriadi Novita Sari Nur Cholis Nura, Nura Nurbayani Nurbayani Nurdan, Nurdan Nurhajijah, Nurhajijah Nurkhamim, Nurkhamim Nurlia Nurlia Nursan, Muhammad Oihu, Safardan Ka Oktaviani, Tetra Pahrizal, Pahrizal Pande Komang Suparyana Patoding, Seprinus Pesha, Indry Nirma Yunizul Plasay, Makkasau Prasedya, Eka Sunarwidi Prasetya, Muhammad Dimas Pratama, Agus Prima Dewi Kusumawati Pudyastuti, Rita Rena Purnama, Rizsky Wan Purnama, Rizskywan Purwanti, Eka Rela Pradana Puspita, Lisa Martiah Nila Putra, Rusnardi Rahmat Putri Hasmika, Ela putri, ika Putri, Riza Rabbani, Kartika Rahmadhani, Najwa Gusty Rahmi, Hayatul Rakhman, Amry Ramadani, Ramadani Ramadhan, Masri Ramayana Ramayana Ramiati Ramiati Raudatuzzahra, Raudatuzzahra Rauza Sukma Rita Rd. Selvy Handayani Reca Reca Restiawati, Restiawati Rhini Wulan Dary Ridha, Ridha Rifani Nur Sindy Setiawan Rini, Endang Soelistya Rizky, Devi Yanti Romano Romano Romdany, Fany Eka Rosita Rosita Rozi, Tapaul Saeful Amin, Saeful SAFITRI, Sekar Saifuddin Saifuddin Samiran, Samiran Saputra, Ade Tri Sari, Idcha Rahma Sastria, Andi Sa’diyah, Halimatus Selamat, Nor Hafizah Septiadi, Dudi Sihite, Perdana Liansyah Simatupang, Valentina Siregar, M. Bangun Siti Aisyah Siti Rahmawila Sri Wahyuni Suadi Suadi Sudjatmiko, Dwi Praptomo Sudrajat, Sudarajat Sugiah, Sugiah Suhaimi Suhaimi Suhardi Suhardi SUKENDRO SUKENDRO, SUKENDRO Sulaeman Sulaeman Sulaimansyah, Sulaimansyah Sulistianto, Sulistianto Supri, Aisyah Supriadi Supriadi Suryadi Suryadi Suryaningsih Ndahawali Susanti, May Susanti, Zulida Susanto, Wibowo Hanafi Ari Sutrisno Papayungan Suwardji Syarif Husni Syarif, Muhammad Ilham Al Ghiffari Tania, Irna Tanjung, Ade Firmansyah Taslim Sjah, Taslim Taufik Hidayatullah, Taufik Taufiqurrahman Taufiqurrahman Tiolina Evi Nausta Pardede Toalib, Irmayanti Tri Lestari, Nur Hikmah Ugi Nugraha Usman, Darman Vanchris, Deo Rizki Venisa, Zerini Verawati Wahyu Indah Dewi Aurora Widiastuti, Mira Wulandari, Miranti Nur Yadnya, I Dewa Gede Sayang Adi Yakin, Addinul Yanto, La Yuki Yuniara, Ridha Zuriani, Zuriani