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All Journal Diponegoro Journal of Management Psikostudia : Jurnal Psikologi Jurnal Ilmiah Edunomika (JIE) Jurnal Ilmiah Akuntansi Kesatuan JOURNAL OF ECONOMICS EDUCATION AND ENTREPRENEURSHIP Journal of Economics and Business Letters Journal of Research in Social Science and Humanities Journal of Accounting and Finance Management (JAFM) Jurnal Masyarakat Madani Indonesia Jurnal Fairness Bagimu Negeri : Jurnal Pengabdian Kepada Masyarakat Prosiding Seminar Nasional dan Call Paper STIE Widya Wiwaha Athena: Physical Education and Sports Journal Jurnal Akuntansi Jurnal Pengabdian Mandiri Jurnal Sistem Informasi (JASISFO)

Robinson robinson

Jurusan ManajemenFakultas Ekonomika dan Bisnis Universitas Diponegoro

Author-ID : 362739

Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Medicine & Pharmacology Nursing Public Health Social Sciences Other

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PENGARUH PARTISIPASI PIMPINAN DAN IMPLEMENTASI STANDAR AKUNTANSI PEMERINTAHAN TERHADAP KINERJA KEUANGAN (Studi pada SKPD Provinsi Bengkulu) Ramadanti, Um Fajri; Abdillah, Willy; Robinson, Robinson
JURNAL FAIRNESS Vol. 3 No. 1 (2013)
Publisher : UNIB Press

This study aimed to measure the effect of participation and leadership on the financial performance of SAP Implementation at Regional Working Units (on education) Bengkulu province. As for the number of samples in this study consisted of 86 respondents, where the questionnaire distributed to all SKPDs Bengkulu Provincial Government, to test the validity and Reliability of. Based on the results of multiple linear regression calculation on the first hypothesis, variable leadership participation a positive and significant effect on the financial performance. In the second hypothesis, the variable implementation for SAP (Government Accounting Standards) is also positive and significant effect on performance, so that the second hypothesis is accepted. Thus, Participation and leadership of SAP Implementation (Government Accounting Standards) positive and significant effect on the financial performance in the regional work units Bengkulu Provincial Government.

PENGARUH PROFESIONALISME, KETAATAN TERHADAP KODE ETIK DAN PENGALAMAN AUDITOR TERHADAP PERTIMBANGAN TINGKAT MATERIALITAS PADA AUDITOR BPK-RI Taroman, Hendra; Fachruzzaman, Fachruzzaman; Robinson, Robinson
JURNAL FAIRNESS Vol. 3 No. 3 (2013)
Publisher : UNIB Press

Purpose of this research is the first, provide evidence empirical the influence of professionalism auditor against consideration the level of materiality. second, provide empirical evidence of the influence of adherence to a code of ethics to the level of materiality considerations. Third, provide empirical evidence of the influence of the level of experience of the auditor's consideration of materiality, and provide empirical evidence of the influence of auditor professionalism, adherence to a code of ethics, and experience of the auditor simultaneous consideration of materiality levels. The results showed that: 1) Professionalism Auditor (X1) had no significant effect on the Consideration of Materiality level, which is indicated by a significance value of 0.154; 2) Adherence to the Code of Ethics (X2) has a significant influence on consideration Materiality level, which indicated by a significance value of 0.008; 3) experience Auditor (X3) have no significant influence on consideration Materiality level, indicated by a significance value of 0.819, and 4) Auditor professionalism, adherence to the Code of Ethics and Auditor experience together has influence consideration of Materiality significant level, which is indicated by the significant value of 0.000.

PEMANFAATAN BELANJA ANGGARAN PENDAPATAN DAN BELANJA DAERAH (APBD) DALAM PENCALONAN KEMBALI INCUMBENT Yudha Satria, Romi; Fachruzzaman, Fachruzzaman; Robinson, Robinson
JURNAL FAIRNESS Vol. 3 No. 3 (2013)
Publisher : UNIB Press

This study is aimed at investigating (1) whether differences exist in allocating the grant of ratio share and growth, society support, and financial support budgets within the incumbent local government budget before and during the process of regional election; (2) whether differences exist in allocating the grant, society support, and financial support budget during the regional election process between the incumbent and non incumbent candidates. This study uses census in which the data in this study is a secondary data obtained from the Election Commission of the Republic of Indonesia to determine the number of regions that have conducted the elections in 2011 and 2012, including incumbent and non-incumbent candidates. Object observed is grant expenditures, social assistance, and financial assistance in the budget fiscal year 2009-20112. Data analysis using descriptive statistics. The results of this study were (1) to prove empirically there is a difference ratio and the ratio of the proportion of growth allocated to regional grant expenditures incumbent before and during the election, (2) demonstrate empirically there are differences in the growth rate and the ratio of the proportion of grants allocated between local and regional nonincumbent incumbent upon election. With the increase in grant funding both the growth rate and the ratio of proportions, it should be assumed that the incumbent utilize Revenue and Expenditure (Budget) particularly in view of the re-nomination of grants for local office in the election.

PENGARUH KECUKUPAN ANGGARAN DAN PENGENDALIAN INTERN TERHADAP KINERJA MANAJERIAL SKPD KABUPATEN REJANG LEBONG DENGAN GAYA KEPEMIMPINAN SEBAGAI VARIABEL MODERATING Aziza, Nurna; Robinson, Robinson; Meriana, Meriana
JURNAL FAIRNESS Vol. 5 No. 3 (2015)
Publisher : UNIB Press

The study aims to examine and obtain empirical affect the budget suffecient and internal control influence on the performance of local goverment, as well as the moderating role of leadership style, and the relationship of budget suffecient and internal control on the managerial performance of local goverment. Collecting data using primary data collection, is the questionnaire by using purposive sampling method, 90 respondents were selected as a sample of this study. The analytical method used in this study is multiple linear regression analysis and moderated regression analysis (MRA). The result showed that the budget suffecient and intern controls proved positive and significant effect on performance of local Goverment. Leadership style is no moderating variables that can amplify the effect ofthe budget suffecient and internal control on managerial performance SKPD Rejang Lebong.

Co-Authors Ahmad Zarkasih Arif Hidayat Astiakurnia Putri, Ratih Aulia Rachmadina, Izza Aziza, Nurna Buddi Wibowo Damanik, Mariance Br DERI DARFIN, DERI Fachruzzaman, Fachruzzaman Fitranita, Vika Hasibuan, Hana Grace Sifra Herawansyah, Herawansyah Indriani, Rini Irene Rini Demi Pangestuti Irman Puansah Kamaluddin Kamaluddin Ledy Diana Mardiana Mardiana Meiriska, Ienda Merchilia, Setiandini Meriana Meriana Midiastuty, Pratana Puspa Ninditama, Ilsa Palingga Novrianty, Rizky Pratama, Dimas Umbara Putra, Danang Adi Ramadanti, Um Fajri Ridwan Effendi Sari, Diah Novita Sri Hartini Sumarlan, Ahmad Sundari, Ayun Supani, Ahyar Suranta, Eddy Taroman, Hendra Triputrajaya, Andi Ihsan Utari, Marti Widji, Theresia Willy Abdillah Wulandari, Juminten Yudha Satria, Romi Zebua, Kristina Zulkarnaini Zulkarnaini

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