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All Journal JAM : Jurnal Aplikasi Manajemen Jurnal Akuntansi Multiparadigma International Journal of Artificial Intelligence Research Management and Economics Journal (MEC-J) Jurnal Ilmiah Ecosystem Community Empowerment
La Ode Hasiara
Politeknik Negeri Samarinda
Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Law, Crime, Criminology & Criminal Justice Public Health Social Sciences

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Sikap dan Perilaku Aparatur sebagai Mediator dalam Penyusunan KUA dan PPAS Hasiara, La Ode
Jurnal Akuntansi Multiparadigma Vol 2, No 3 (2011): Jurnal Akuntansi Multiparadigma
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (658.034 KB)

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Abstract: The Government Apparatus Attitude and Behavior as Mediators in Formulating KUA and PPAS. The objective of this research is to describe the attitude and behavior of government apparatus in formulating KUA and PPAS as mediators in implementing local government financial accounting. This research has applied qualitative method by using grounded theory approach. The result of this research shows several attitudes and behavior of the apparatus in implementing KUA and PPAS. These attitudes are related to the behavior in the apparatus’ attitude such as passive and active attitude. However, the passive attitude can result in compliance and obedience in formulating KUA and PPAS so as to result in a better behavior.Abstrak: Sikap dan Perilaku Aparatur sebagai Mediator dalam Penyusunan KUA dan PPAS. Tujuan penelitian ini adalah untuk mendiskripsikan sikap dan perilaku aparatur dalam penyusunan KUA dan PPAS sebagai mediator dalam melaksanakan akuntansi keuangan pemerintah daerah. Penelitian ini menggunakan metode kualitatif dengan pendekatan grounded theory. Hasil penelitian ini menunjukkan beberapa sikap dan perilaku aparatur dalam melaksanakan KUA dan PPAS. Sikap-sikap tersebut ber kaitan dengan perilaku yang muncul dalam diri aparatur. Sikap pasif dan aktif. Namun, sikap pasif tersebut dapat membuahkan perilaku patuh, dan tunduk serta taat dalam menyusun KUA maupun PPAS sehingga membuahkan perilaku yang lebih baik.
Sikap dan Perilaku Pejabat, Unit SKPD Dalam Pengelolaan APBD Dan Aset Daerah Hasiara, La Ode
Jurnal Akuntansi Multiparadigma Vol 3, No 1 (2012): Jurnal Akuntansi Multiparadigma
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract: Attitude and Behaviour of Officials, SKPD Unit in the Governance of APBD and Local Assets. The objective of research is to describe the attitude and behavior of officers in the SKPD Unit in implementing the management of APBD and Local Asset at Buton District, including SMPN, SMKN, SMAN, units of official, heads of subdistrict, units of office, UPTD Diskes, UPTD Dikbud, and BPKAD. Research method grounded theory approach. Result of research indicates that one of attitudes and behaviors shown by the officers in implementing the management of APBD and Local Asset is activeness. This activeness is seen from the officers’ consistency in implementing the management of APBD and Local Asset at all related units. BPKAD is assigned by the local government to be a coordinator in the management of APBD and Local Asset for Buton District. Abstrak: Sikap dan Perilaku Pejabat, Unit SKPD Dalam Pengelolaan APBD Dan Aset Daerah. Tujuan penelitian ini adalah untuk mendeskripsikan  sikap dan perilaku pejabat, unit SKPD  dalam melaksanakan pengelolaan APBD dan Aset Daerah di Kabu­paten Buton yaitu SMPN, SMKN, SMAN, unit dinas, camat, unit kantor, unit UPTD Diskes, unit UPTD Dikbud, dan BPKAD. Grounded theory sebagai metode digunakan dalam penelitian ini.  Hasil penelitian ini menemukan beberapa sikap dan perilaku pejabat yang aktif dalam melak­sanakan pengelolaan APBD dan Aset Daerah. Sikap aktif ter­sebut ditunjukkan dengan adanya konsistensi pejabat dalam melakukan pengelolaan APBD dan Aset di seluruh unit terkait, serta BPKAD ditunjuk Pemerintah Daerah sebagai Koordinator dalam pengelo­laan APBD dan Aset Daerah di seluruh daerah Kabupaten Buton.
Factors related to students achievement index of accounting department at Politeknik Negeri Samarinda-Indonesia Hasiara, La Ode; Surya, Martin; Mersa, Nyoria Anggraeni
MEC-J (Management and Economics Journal) Vol 2, No 1 (2018)
Publisher : Faculty of Economics, State Islamic University of Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (715.237 KB) | DOI: 10.18860/mec-j.v1i2.4827

Abstract

This research purpose is to know and analyze the direct and indirect relationship between pedagogic competence, professional competence, social competence, personality competence, and service competence with student achievement index of Accounting Department at Politeknik Negeri Samarinda-Indonesia. This research uses quantitative approach by using Part Least Quare (PLS) model, with SPSS tool version for Windows 20. This study found a direct and indirect relationship between pedagogic competence, professional competence, social competence, personality competence, and service competence with student achievement index of Accounting Department at Politeknik Negeri Samarinda-Indonesia. It can be concluded that professional competence has a positive and significant effect on campus services provided to students of Accounting Department at Politeknik Negeri Samarinda-Indonesia. Similarly, campus service to students can give a positive and significant effect on index student achievement of Accounting Department at Politeknik Negeri Samarinda-Indonesia. The higher level of campus service can increase of student achievement index directly. It includes competence, professional; personality competence have significant indirect effect on student achievement index of Accountancy students in Politeknik Negeri Samarinda-Indonesia.Keywords: competence, service, student achievement index.
Reference management training at the postgraduate program of State Islamic Institute of Samarinda Hasiara, La Ode; Suyudi, Muhammad; Sailawati, Sailawati
Community Empowerment Vol 6 No 9 (2021)
Publisher : Universitas Muhammadiyah Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31603/ce.5974

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The purpose of the community service is to provide reference management training for postgraduate of State Islamic Institute of Samarinda. The training method used is direct practice in the classroom using three reference management software, namely Endnote, Mendeley, and Zotero. This activity was attended by 16 postgraduate students and they followed with great enthusiasm. After the training, the knowledge and abilities of postgraduate students experienced a significant increase and were committed to using the software in writing scientific papers.
Analisis Pengaruh Kompetensi SDM dan Komitmen Manajemen Terhadap Kualitas Laporan Keuangan Menne, Firman; Hasiara, La Ode
Jurnal Ilmiah Ecosystem Vol. 23 No. 1 (2023): ECOSYSTEM Vol. 23 No 1, Januari - April Tahun 2023
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35965/eco.v23i1.2510

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Kompetensi sumber daya manusia (SDM) dan komitmen manajemen menjadi variable penting dalam peningkatan kualitas laporan keuangan. Penelitian ini bertujuan untuk menganalisis pengaruh kompetensi SDM dan komitmen manajemen terhadap kualitas laporan keuangan perusahaan. Metode penelitian yang digunakan dalam penelitian ini adalah regresi linear berganda dengan kompetensi SDM dan komitmen manajemen sebagai variable bebas, sedangkan variable terikatnya adalah kualitas laporan keuangan. Hasil penelitian menunjukkan bahwa kompentesi SDM dan komitmen manajemen berpengaruh positif dan signifikan terhadap kualitas laporan keuangan. Kompetensi SDM diukur dengan pendidikan, pengalaman, sarana pembelajaran dan kesehatan, sementara komitmen manajemen diukur dengan pemahaman, keterikatan dengan organisasi, rasa memiliki dan kedekatan dengan organisasi. Kualitas laporan keuangan diukur dengan indikator relevan, dapat dipercaya, dapat dimengerti dan dapat dibandingkan. Keterbatasan penelitian ini dikarenakan variabel yang terbatas, sehingga memerlukan penelitian lanjutan dengan melibatkan lebih banyak lagi variabel. Competence of human resources (HR) and management commitment are important variables in improving the quality of financial reports. This study aims to analyze the effect of HR competency and management commitment on the quality of company financial reports. The research method used in this study is multiple linear regression with HR competence and management commitment as independent variables, while the dependent variable is the quality of financial reports. The results of the study show that HR competence and management commitment have a positive and significant effect on the quality of financial reports. HR competence is measured by education, experience, learning facilities and health, while management commitment is measured by understanding, attachment to the organization, sense of belonging and closeness to the organization. The quality of financial reports is measured by indicators that are relevant, reliable, understandable and comparable. The limitations of this study are due to the limited variables, so it requires further research involving more variables.
Determinant Analysis of the Quality of Company Financial Reports in East Kalimantan, Indonesia Juri, Mat; Hasiara, La Ode; Tjetje, Noor Fachman; Suyudi, Muhammad
International Journal of Artificial Intelligence Research Vol 6, No 1.2 (2022)
Publisher : STMIK Dharma Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29099/ijair.v6i1.2.603

Abstract

The objectives of this study were to establish Management Commitment (MC), human capital, knowledge, honesty, and communication, either directly or indirectly. This study used a quantitative approach with a Structural Equation Modeling (SEM) model. The results of this study showed that: 1) Mana¬gement Commitment, accounting standards, and human capital has a positive and significant im¬pact on the quality of financial reports, 2) Accounting knowledge, Management Commitment, and human capital have a significant positive impact on the quality of communication, 3) Accounting know¬¬ledge and communication does not affect the quality of financial reports, 4) Human capital does not affect the quality of communication. It was concluded that Management Commitment, human capital, and accounting knowledge dominate the quality of the financial reports
Analysis of Factors Influencing the Quality of Local Government Financial Reports Tandirerun, Yunus Tulak; Hasiara, La Ode; Tjete, Noor Fachman; Juri, Mat
International Journal of Artificial Intelligence Research Vol 6, No 1.2 (2022)
Publisher : STMIK Dharma Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29099/ijair.v6i1.2.605

Abstract

This study intends to determine and analyze the influence and relationship: between information technology, internal control system, Parameters of Government Accounting, Quality of financial reports, information technology, System internal control, direct implementation of Government Accounting Standards, the indirect relationship of information technology, System control indirect relationship, indirect effect on the implementation of Government Accounting Standard through indirect effect on information technology. This study employs a quantitative approach based on Partial Least Squares (PLS). Examined from the perspective of the first equation, this study's findings reveal that organizational commitment, information technology, and internal control systems have direct and significant effects on the quality of financial reports. Implementing government accounting standards concurrently enhances the quality of financial reports. In contrast to the second equation, which indicates that organizational commitment and technology have a significant effect on good governance, control has a positive and insignificant effect on good governance, whereas accounting parameter implementation has a negative and insignificant effect on good governance. In addition, organizational commitment, the use of technology, and internal control have a significant impact on the quality of financial reporting, an indicator of effective governance. In contrast, the use of accounting principles has a positive and insignificant effect on excellent governance management through the quality of financial reporting
Sikap dan Perilaku Aparatur dalam Melaksanakan Anggaran Pendapatan dan Belanja Daerah Butas Hasiara, La Ode
Jurnal Aplikasi Manajemen Vol. 11 No. 1 (2013)
Publisher : Universitas Brawijaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/

Abstract

The objective of research is to describe the attitude and behavior of the officer in the implementationof the local revenue and expense budget in Butas Regency. This implementation of the local revenueand expense budget begins from the setting of this budget in KUA and PPAS because both agencies areacting as the base organizations in driving the wheel of local government. Research method is qualitativewith grounded theory approach. This theory involves systematic procedures such as analysis and discussion.Result of research is subjected to the data categorization based on three stages, (1) open coding, (2)axial coding, and (3) selective coding. These three categories will show up other name representing theprevious data category name but principally may not eliminate the significance of data in the previousname. Result of research indicates some attitudes and behaviors of the officer in the implementation of thelocal revenue and expense budget (APBD). These attitudes are related to the behavior shown amonggovernmental officers, in which passive and active attitudes are estimated. Both attitudes produce submissive,compliance and obedient behaviors in the implementation of the local revenue and expense budget.
Co-Authors Firman Menne Juri, Mat Martin Surya, Martin Mersa, Nyoria Anggraeni Muhammad Suyudi Sailawati, Sailawati Tandirerun, Yunus Tulak Tjete, Noor Fachman Tjetje, Noor Fachman