Article Per Year (5 Year)
p-Index From 2020 - 2025
1.993
P-Index
This Author published in this journals
All Journal Jurnal Akuntansi Multiparadigma Journal of Economic, Bussines and Accounting (COSTING) Jurnal Pendidikan Sejarah dan Riset Sosial Humaniora (KAGANGA) JURNAL PENDIDIKAN TAMBUSAI ACADEMICS IN ACTION Journal of Community Empowerment jurnal ilmiah hospitality JURNAL AKUNTANSI Journal of Management and Bussines (JOMB) ABDIMAS Jurnal Pengabdian Kepada Masyarakat Jurnal Manajemen Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi (JEMBA)
Hanif Hanif
Institut Bisnis & Informatika Kwik Kian Gie, Jakarta
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Public Health Social Sciences Other

Published : 16 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 16 Documents
Search

 1   2 
Dimensi Irasional Mendominasi Rasionalitas dalam Financial Behavior Hanif Hanif
Kaganga:Jurnal Pendidikan Sejarah dan Riset Sosial Humaniora Vol 5 No 2 (2022): Kaganga:Jurnal Pendidikan Sejarah dan Riset Sosial Humaniora
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (179.715 KB) | DOI: 10.31539/kaganga.v5i2.4499

Abstract

The purpose of the research is to compile a new concept of financial behavior through field observation. The research method uses case studies with an interpretive paradigm to understand the social reality of financial behavior. Data was obtained from participant observation with unstructured interviews with informants. Data analysis uses an inductive approach, that is, the field data is narrated, then analyzed and abstracted. The findings of the research is the production of the concept of financial behavior from the context of research on four individual business people, who are in the position of company leaders. The research results describe two dimensions of financial behavior, the psychological dimension and the financial dimension. The psychological dimension consists of thirteen indicator elements, consisting of six positive statement items and seven negative statement indicators. While the financial dimension is broken down into seven indicators, consisting of five positive statements and two negative statements. The conclusion of the research is that financial decision-making by company leaders is not only based on economic analysis, but every decision involves their entire psychological condition. Even in certain conditions, irrationality dominates the aspect of rationality in business decision-making. Keywords: Case Studies, Financial Behavior, Inductive, Participant Observation
Telaah Konsep Analisis Profitabilitas Berbasis Activity Based Costing - Sebuah Studi Literatur Tri Sudjadmiko Winata; Hanif Hanif
Jurnal Pendidikan Tambusai Vol. 7 No. 2 (2023): Agustus 2023
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penelitian ini mengkaji konsep analisis profitabilitas Activity Based Costing (ABC) melalui kajian literatur. ABC adalah metode akuntansi manajemen yang mengukur biaya dan laba berdasarkan aktivitas organisasi. Tinjauan dokumen ini menunjukkan bahwa ABC memberikan wawasan tentang profitabilitas suatu produk, layanan, atau pelanggan dengan mengidentifikasi aktivitas yang terlibat dan mengalokasikan biaya yang tepat. ABC membantu mengidentifikasi produk yang tidak menguntungkan dan mengarahkan perusahaan menuju perbaikan. Ini juga mendukung pengambilan keputusan strategis, alokasi sumber daya yang efisien dan perencanaan yang baik. Tantangan dalam mengimplementasikan ABC meliputi kompleksitas pengumpulan data operasional dan biaya. Penelitian di masa depan dapat berfokus pada pengembangan teknik pengumpulan data yang efektif dan mengintegrasikan ABC dengan teknologi informasi. Penelitian ini memberikan landasan untuk penelitian dan implementasi lebih lanjut serta mengoptimalkan profitabilitas organisasi.
BEYOND BALANCED SCORECARD: KINERJA ORGANISASI BERNUANSA RELIGIUSITAS Hanif Hanif
Jurnal Manajemen Vol 11 No 1 (2021): November
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Institut Bisnis dan Informatika Kwik Kian Gie

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46806/jm.v11i1.806

Abstract

This study aims to explore the meaning of comprehensive performance measurement from the perspective of the individual manager of the Health Service Organization X in Jakarta. The research method uses transcendental phenomenology. Researchers visited to the field, to understand the research site, discuss, and conduct interviews. The results of the discussions and interviews were analyzed according to transcendental phenomenology research procedures, namely noema, finding the most surface meaning, then noesis, the deeper meaning part, then doing ephoce (bracketing), intentional analysis, and eidetic reduction to arrive at the discovery of "the essence". The research finding is that it produces the essence of comprehensive performance measurement that goes beyond the balanced scorecard system, which is metaphorized by two tringular pyramid hierarchies, “a small tringular pyramid within a larger tringular”. The smaller tringular pyramid has a peak “humanist profit”, which is formed by three interconnected foundations: organizational commitment, wholehearted service, “family” price. The second layer is the larger tringular pyramid that houses the smaller pyramid which has the peak of "performance religiosity", which is the center of all achievements, where every movement and activity of the organization is in the context of serving The Creator. Keywords : organizational commitment, wholehearted service, “family” price, humanist profit, performance religiosity, fenomenology. References: Adian, Donny Gahral. 2010. Pengantar Fenomenologi. Jakarta : Penerbit Koekoesan Anthony, Robert dan Vijay Govindarajan. 2004. Management Control System. McGraw Hill. Boston. Ashton, Robert H. 1990. Pressure and Performance in Accounting Decision Settings : Paradoxical Effects of Incentives, Feedback, and Justification. Journal of Accounting Research, Vol 28. Burrel, Gibson dan Morgan, Gareth. 1997. Sociological Paradigms and Organizational Analysis, England:Ashgate Publishing Limited Prawironegoro, Darsono. 2010. Filsafat Ilmu. Jakarta: Nusantara Consulting Prawironegoro, Darsono.2012. Fenomenologi Admund Husserl. Makalah PDIA Universitas Brawijaya Malang Hanif, H., Rakhman, A., & Nurkholis, M., Pirzada, Kashan. (2019b). Intellectual capital: extended VAIC model and building of a new HCE concept: the case of Padang Restaurant Indonesia. African Journal of Hospitality, Tourism and Leisure Hansen, Don R, Maryanne M. Mowen. 2005. Management Accounting. South Western. Thomson Hilton, Ronald. 2008. Managerial Accounting. Irwin McGraw-Hill Kamayanti, Ari (2016). Metode Penelitian Kualitatif Akuntansi Pengantar Religius Keilmuan. Yayasan Rumah Peneleh Kaplan, Robert S, Norton, David P. (2014). Balanced Scorecard. Terjemahan Bahasa Indonesia. Erlangga Moleong, Lexy J. 2010. Metodologi Penelitian Kualitatif. Bandung: PT. Remaja Rosdakarya Murphy, Kevin J. 1985. Corporate Performance and Managerial Remuneration: An Emperical Analysis. Journal of Accounting and Economics Mutmainah, Siti, Tri Jatmiko Wahyu Prabowo, dan Surya Raharja. 2010. Konstruksi Sosial Pengukur Kinerja Entitas Bisnis: Studi Kasus Ukm di Kudus. Simposium Nasional Akuntansi (SNA) XIII poerwokerto. Sukoharsono, Eko Ganis. 2010. Metamarfosis Akuntansi Sosial dan Lingkungan: mengkonstruksi Akuntansi Sustainabilitas Berdimensi Spiritualitas. Pidato Pengukuhan Guru Besar di Program Akuntansi FEB UB Malang. Triyuwono, Iwan. 2006. Perspektif, Metodologi, dan Teori Akuntansi Syariah. Jakarta: PT. Rajagrafindo Persada
TELAAH SISTEM PENGENDALIAN MANAJEMEN DALAM FAMILY BUSINESS Alfonsus Natanael; Andrea Secioria Dimitri; Muhammad Rifky Apriandi; Hanif Hanif
Jurnal Akuntansi Vol 11 No 1 (2022): Edisi Februari
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Institut Bisnis dan Informatika Kwik Kian Gie

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46806/ja.v11i1.876

Abstract

This study aims to examine the design of management control systems, in two business groups with different cultural backgrounds. The difference in cultural backgrounds is due to one of them from the company founders in the two companies who have different cultural life backgrounds, and in the end will be carried away by them in the formation of the organizational culture of each company. The research uses the literature study method by examining two research results, namely from the research of Efferin & Hartono (2015) on Management Control and leadership Styles in Family Business: An Indonesian Case Study and Hanif (2015) Management Control System Design: An Interpretive Ethnography. The results of the study strengthen the existence of contingency theory which states that companies will interact with their environment, with their ecosystems, and this will be seen in all aspects related to the management control system. The culture of society, in which the main actors from the founders to the managers of the company have lived, participate in coloring the organizational culture of the company, and in the end, in the design of the management control system.
BEYOND ORGANIC OF MANAGEMENT CONTROL STRUCTURE Hanif Hanif
Jurnal Akuntansi Vol 11 No 2 (2022): Edisi Agustus
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Institut Bisnis dan Informatika Kwik Kian Gie

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46806/ja.v11i2.894

Abstract

The research objective is to find a new management control structure, in addition to the existing models: mechanistic and organic. The approach used is hermeneutic to reinterpret the text of management control structure in the Padang restaurant from the relevant literature. After finding the meaning of the text, then field observations were carried out. All relevant literature is positioned as a neutral text which is then reinterpreted to get the essence of the concept of management control structure. The research finding is  the design of the Padang restaurant management control structure is the development of the organic model. Each restaurant branch is an autonomous organizational sub-unit, which includes three main characteristics, first, a horizontal and non-hierarchical organizational structure design, and a strategic business unit character. Managers in each branch are given full authority in making operational decisions of the company, a picture of radical decentralization can be seen. Second, the communication network follows the design rhythm of a flat organizational structure, namely fluid communication, dominated by informal communication. The third is budgeting, which is flexible, that is, there is no conventional budgeting that contains details, but only outlines.
Takdir Hidup Berdampingan dengan Virus Covid-19 Sebuah Tindakan Preventif Diri Sebelum Ditemukan Penangkalnya Hanif Hanif
ABDIMAS Jurnal Pengabdian Kepada Masyarakat Vol. 1 No. 2 (2020): Pengabdian Kepada masyarakat
Publisher : Research and Community Service INSTITUT TEKNOLOGI DAN BISNIS KALBIS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53008/abdimas.v1i2.86

Abstract

Tujuan penulisan artikel adalah dalam rangka pengabdian kepada masyarakat, yakni menawarkan solusi untuk memperkecil risiko terjadinya serangan virus Covid-19, dan bagaimana meningkatkan imunitas dengan meracik ramuan, yang sementara ini disebut Ramuan Preventif Covid-19. Penulisan artikel ini dipicu oleh kompleksitas masalah yang timbul dalam kehidupan masyarakat, tidak hanya di Indonesia tetapi di seluruh dunia, yang diakibatkan pendemi virus Covid-19. Masalah yang timbul tidak hanya masalah kesehatan, tetapi masalah turunan yang diakibatkannya, yakni porak-porandanya tatanan sosial, masalah ekonomi dan meningkatnya pengangguran akibat lock down atau PSBB serta kecemasan dan ketakutan yang ditimbulkannya di tengah masyarakat. Penulisan artikel menggunakan pendekatan reflektif-subjektif atas pengalaman diri sendiri. Hasil pengalaman disampaikan dengan membandingkan kebugaran pisik yang diperoleh setelah mengkonsumsi ramuan dibandingkan dengan periode sebelum mengkonsumsinya. Kesimpulan sementara adalah dengan mengkonsumsi ramuan ini memberikan kebugaran yang lebih baik terhadap pisik.
Co-Authors Abdullah Rahman Alfonsus Natanael Amelia Sandra Andrea Secioria Dimitri Cindy Vinella Heri Suseno Jason Wibisono Maria Ellita Ovina Maya Rianti Morryessa Brandinie Muhammad Rifky Apriandi Mulyani Nishnurtia Razak Prima Apriwenni Rizka Indri Arfiant Rizka Indri Arfianti Supriyanto Karya Tri Sudjadmiko Winata