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All Journal Cakrawala Pendidikan Jurnal Pendidikan dan Pembelajaran Khatulistiwa (JPPK) Jurnal Mentari Journal of Engineering and Management in Industrial System Jurnal Mudarrisuna: Media Kajian Pendidikan Agama Islam Ta´dib Jurnal Al-Tadzkiyyah Pedagogik : Jurnal Ilmiah Pendidikan dan Pembelajaran Fakultas Tarbiyah Unversitas Muhammadiyah Aceh OCTOPUS : Jurnal Ilmu Perikanan IDEAS: Journal on English Language Teaching and Learning, Linguistics and Literature Al Ishlah Jurnal Pendidikan Jurnal Ilmiah Peuradeun Jurnal Penelitian Pendidikan IPA (JPPIPA) Jurnal SOLMA SAMARAH: Jurnal Hukum Keluarga dan Hukum Islam Edukasi Islami: Jurnal Pendidikan Islam At-Ta'dib: Jurnal Ilmiah Prodi Pendidikan Agama Islam Martabe : Jurnal Pengabdian Kepada Masyarakat JURNAL PENDIDIKAN TAMBUSAI Walisongo Journal of Chemistry EKUITAS (Jurnal Ekonomi dan Keuangan) ENGLISH EDUCATION: JOURNAL OF ENGLISH TEACHING AND RESEARCH Indonesian Journal of Halal Research International Journal of Financial, Accounting, and Management Jurnal Pengabdian Masyarakat Bumi Raflesia JIIP (Jurnal Ilmiah Ilmu Pendidikan) Siyasatuna Jurnal Ilmiyah Mahasiswa Siyasah Syariyyah Darul Ilmi: Jurnal Ilmu Kependidikan dan Keislaman Caraka Prabu : Jurnal Ilmu Pemerintahan Fitrah: International Islamic Education Journal Tafkir: Interdisciplinary Journal of Islamic Education Cendikia : Media Jurnal Ilmiah Pendidikan Bulletin of Community Engagement Indonesian Journal of Research and Educational Review (IJRER) Al-Mizan: Jurnal Kajian Hukum dan Ekonomi Al-Ulum: Jurnal Pendidikan Islam Jurnal Pengabdian kepada Masyarakat Jurnal Fairness Jurnal Point Equilibrium Manajemen dan Akuntansi Jurnal Pallangga Praja Journal Of Carbazon Al-Fathanah Jurnal Studi Islam dan Pendidikan Agama Islam Jurnal Imiah Pengabdian Pada Masyarakat (JIPM) JER Lontara Journal Of Health Science And Technology JURNAL REKAYASA KIMIA & LINGKUNGAN NIHAYAH Jurnal Ilmiah Guru Madrasah (JIGM) IJoCE: Indonesian Journal of Counseling and Education Jurnal Publikasi Ekonomi dan Akuntansi
Saiful Saiful
Universitas Islam Negeri Ar-Raniry Banda Aceh
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Mathematics Medicine & Pharmacology Physics Social Sciences Other

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PENGUNGKAPAN CSR PADA HUBUNGAN PROFITABILITAS DAN STUKTUR KEPEMILIKAN TERHADAP NILAI PERUSAHAAN Nindita, Nansi Ria; Saiful, Saiful; Coryanata, Isma
JURNAL FAIRNESS Vol. 7 No. 2 (2017)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (128.661 KB) | DOI: 10.33369/fairness.v7i2.15154

Abstract

The purpose of this study is to empirically prove the effect of profitability, managerial ownership on firm value, and to prove empirically that CSR disclosure is able to moderate the relationship between profitability and firm value.The population of this research is all mining sector companies listed on the IDX in 2013-2015 totaling 41 companies. Samples were taken using the purposive sampling technique, obtained a sample of 34 companies. The analytical method used is multiple linear regression.The results of this study indicate that the profitability variable has a negative effect on firm value. Managerial ownership has no effect on firm value. Institutional ownership has a negative effect on firm value. CSR disclosure moderates the relationship between profitability and firm value.
PERANAN KUALITAS AUDIT DALAM HUBUNGAN KEPEMILIKAN MANAJEMEN DAN INFORMATF LABA PERUSAHAAN NON-KEUANGAN INDONESIA Wisesa, Muhammad Akbar; Saiful, Saiful
JURNAL FAIRNESS Vol. 8 No. 2 (2018)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (175.322 KB) | DOI: 10.33369/fairness.v8i2.15200

Abstract

This research aimed to determine the effect of management ownership to the informativeness of accounting earnings, with the quality of audit as moderating. The sample consisted of 110 firms (non-financial) listed at Indonesia Stock Exchange from 2012 - 2014 by using a purposive sampling method. The theory in this research is signalling theory. And proxy of the informativeness of accounting earnings is earnings response coefficient (ERC).The results of this research showed the effect of management ownership didn’t negative to the informativeness of accounting earnings. Then, the quality of audit (dummy variable) found moderating the effect of management ownership to the informativeness of accounting earnings.
PENGARUH PENDAPATAN ASLI DAERAH, SISA LEBIH PEMBIAYAAN ANGGARAN, PINJAMAN DAERAH TERHADAP REALISASI BELANJA MODAL SUMATERA SELATAN Pika, Pika; Saiful, Saiful; Aprila, Nila
JURNAL FAIRNESS Vol. 8 No. 2 (2018)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (178.35 KB) | DOI: 10.33369/fairness.v8i2.15202

Abstract

This study aims to determine the effect of Original Revenue, Remaining More Budget Financing, Regional Loans on Capital Expenditures Realization in Districts / Cities Se-Province of South Sumatra. This research data is taken during the last three periods between 2014-2016 with the number of samples of 17 regencies and municipalities in South Sumatra Province as many as 48 observations. This research uses the report of realization of APBD of Government / City of South Sumatera Province in 2014-2016. In this research, it is obtained by using purposive sampling method with criterion 1) which preparing Budget Realization Report in the last 3 (three) years, 2) Regency / Municipality which publishes Budget Realization Report which published in last 3 (three) years. This study tested the hypothesis by using multiple linear regression.The result of this research of Original Regional Revenue proved to have a positive effect on the realization of capital expenditure, the remaining budget financing proved to have a positive effect on the realization of capital expenditure, and regional loan was not proven to have a positive effect on capital expenditure
PENGARUH AKUNTABILITAS DAN TRANSPARANSI TERHADAP PENERAPAN PENGANGGARAN BERBASIS KINERJA PEMERINTAH PROVINSI BENGKULU Fransisca, Fransisca; Saiful, Saiful; Aprila, Nila
JURNAL FAIRNESS Vol. 8 No. 3 (2018)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (152.622 KB) | DOI: 10.33369/fairness.v8i3.15207

Abstract

This study aims to examine the effect of accountability and transparency on performance-based budgeting. In this study the sample used is the Regional Government Organization (OPD) of Bengkulu Province. Tests conducted on the data that was obtained from the questionnaire of 68 respondents. The technique used to test this research hypothesis is F-test and t-test with 5% significant level. This study found that accountability and transparency positively influence on performance-based budgeting. The results of this study provide an important contribution for the government to pay more attention at accountability and transparency in budgeting planning in order to achieve effective and efficient performance.
EKSPLORASI PENYAJIAN LAPORAN KEUANGAN DAN AKSESIBILITAS INFORMASI PENGGUNAAN LAPORAN KEUANGAN DAERAH PROVINSI BENGKULU Oktasari, Dwince; saiful, saiful; Aprila, Nila
JURNAL FAIRNESS Vol. 10 No. 2 (2020)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (265.864 KB) | DOI: 10.33369/fairness.v10i2.15251

Abstract

This study aims to review, discuss and prove the presentation of financial statements and the accessibility of financial information to the use of financial statement information. This research was conducted in the Provincial DPRD, Inspectorate and BPK with a total of 47 respondents. Data were collected using a research questionnaire and processed using multiple linear regression. The results showed that the financial statements and the accessibility of positive and significant information on the use of Bengkulu Province regional financial statement information. Hoping the better financial statement presentation and information accessibility will increase the use of financial statement information.
ANALISIS KINERJA KEUANGAN BANK MILIK PEMERINTAH INDONESIA Gianni, Shelli Elsa; saiful, saiful; Aprila, Nila
JURNAL FAIRNESS Vol. 10 No. 2 (2020)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (206.272 KB) | DOI: 10.33369/fairness.v10i2.15260

Abstract

Central government-owned bank is a bank owned by the government / state in which its activities of collecting funds mainly accept deposits in the form of demand deposits and deposits and in the effort to provide short-term credit and fund collection mainly as savings and then to deposit their funds in valuable paper. Whereas a regional government-owned bank is a bank that collects funds primarily accepting deposits in the form of medium-term and long-term deposits and or paper deposits. The aim of this research is to analyze and find out the differences in financial performance between banks owned by the central government and the banks owned by the regional government using financial ratios. The data used in this study are secondary data obtained from the financial statements of banks owned by the central government and banks owned by local governments. The research sample was chosen based on the purposive sampling method of all listed banking companies on the Indonesia Stock Exchange (IDX) and the Financial Services Authority website. Samples obtained were 28 companies with 112 observations. The results showed that there were significant differences between the financial performance of central government-owned banks and regional government-owned banks from Loan to Deposit Ratio (CAR), Capital Adequacy Ratio (CAR), Non Performing Loans (NPLs), Return On Assets (ROA) and Operational Fees on Operational Revenues (BOPO). Whereas in the ratio of Net Interest Margin (NIM) the financial performance of banks owned by the central government and banks owned by regional governments there was no significant difference.
MOTIVASI, KOMITMENT, KEPUASAN KERJA, KEINGINAN BERPINDAH KERJA SARJANA AKUNTANSI DI BENGKULU Eriza, Tiara; saiful, saiful; Halimatusyadiah, Halimatusyadiah
JURNAL FAIRNESS Vol. 10 No. 3 (2020)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (177.641 KB) | DOI: 10.33369/fairness.v10i3.15265

Abstract

The purpose of this research is to know the work motivation, commitment professional and work satisfaction on turnover intention of worker Accounting Graduate Worker in Bengkulu City. The population of this study are 123 peoples. The sample of this study was taken by census method. Data analysis in this research use descriptive statistic and multiple regression analysis. The results showed that: (1) the work motivation has a negative influence on turnover intention of worker Accounting Graduate Worker in Bengkulu City. It’s mean is if the motivation more increase, the turnover intention will be decrease; (2) the professional commitment has a negative influence on turnover intention of worker Accounting Graduate Worker in Bengkulu City. It’s mean is if the professional commitment more increase, the turnover intention will be decrease; and (3) the work satisfaction has a negative influence on turnover intention of worker Accounting Graduate Worker in Bengkulu City. It’s mean is if the work satisfaction more increase, the turnover intention will be decrease.
PENGARUH PEMAHAMAN SISTEM AKUNTANSI PEMERINTAHAN DANPENATAUSAHAAN KEUANGAN DAERAH TERHADAP KINERJA PENGELOLAKEUANGAN DAERAH Sari, Erna; saiful, saiful; Aprila, Nila
JURNAL FAIRNESS Vol. 3 No. 3 (2013)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (246.826 KB) | DOI: 10.33369/fairness.v3i3.15288

Abstract

Tujuan penelitian ini adalah untuk menguji pengaruh pemahaman sistem akuntansi pemerintahan dan penatausahaan keuangan daerah terhadap kinerja pengelola keuangan daerah. Sampel dalam penelitian ini adalah staf di Biro pengelolaan keuangan yang berjumlah 52 orang. Hasil penelitian menunjukkan bahwa pemahaman penatausahaan keuangan daerah berpengaruh positif terhadap kinerja pengelola keuangan daerah. Hal ini berarti bahwa kepahaman staf di Biro Pengelolaan Keuangan terhadap penatausahaan keuangan daerah berdampak positif, bahwa semakin baik pemahaman staf di Biro Pengelolaan keuangan Daerah terhadap Penatausahaan Keuangan Daerah maka semakin baik kinerja mereka dalam mengelola keuangan daerah. Sedangkan pemahaman sistem akuntansi pemerintahan tidak berpengaruh terhadap kinerja pengelola keuangan. Hasil penelitian ini berimplikasi kepada arah pengembangan staf di Biro pengelolaan keuangan yang sebaiknya difokuskan pada pelatihan tentang penatausahaan keuangan daerah.
PENGARUH KEMAMPUAN SUMBER DAYA MANUSIA DAN PEMANFAATAN TEKNOLOGI INFORMASI TERHADAP KUALITAS LAPORAN BARANG MILIK NEGARA Saiful, Saiful; Midiastuty, Pratana Puspa; Kurniawan, Kurniawan
JURNAL FAIRNESS Vol. 5 No. 2 (2015)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (277.412 KB) | DOI: 10.33369/fairness.v5i2.15307

Abstract

The purpose of this research is to analyze the influence of human resources capacity and the utilization of information technology toward the quality of state property report. This research was conducted on units under the KPPN Bengkulu authority. The populations of this research were the operators of state property reports in the units under the KPPN Bengkulu authority whose have more than 2 years working experiences. The variables of this research are the human resources capacity and the utilization of information technology as the independent variables and the dependent variable is the quality of state property report (Y). The data are collected from the questionnaire filled by 121 operators of the state property report. The data analysis method of this research was multiple linear regressions. The results show that the human resources capacity and the utilization of information technology have the positive influence toward the quality of state property report. The implication of this research toward the units was the units under the KPPN Bengkulu authority have to manage the human resources and utilize the state property.
PENGUJIAN REAKSI TERHADAP SINYAL KINERJA PERUSAHAAN PUBLIK INDONESIA MELALUI PEMECAHAN SAHAM Saiful, Saiful
JURNAL FAIRNESS Vol. 5 No. 3 (2015)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (376.373 KB) | DOI: 10.33369/fairness.v5i3.15317

Abstract

Most previous studies found that the market reacted positively to the announcement of firms stock split. Those positive investor perception is based on their expectation of a better future firm performance in the future that informed through stock splits. This study provide an empirical evidence on investor reactions on stoc split announcement and the current earnings quality and future profit as well of 20 stock split indonesian public listed during the period2000 to2008. This study found that investor of Indonesian stock exchange is not react to firm stock split announcement. This study also found that stock split firm report lower future performance and lower current earning quality. This findings imply that indonesian investor reaction to stock split announcemenet depend on their percived of current and future stock split firm performance.
Co-Authors Ahmad, Khairunnas Aidah, Mus Ainal Mardhiah Alifiyah, Sophi AM, Sitti. Asnaeni AM, St. Asmayanti AM, St. Asriati Ameraldo, Fedi Amlia, Nisa Amrin Rapi Andi Mulawakkan Firdaus Andika, Mohammad Andini S, Andini s Anggreni Bako Angraeni, Lusy Apriani, Eva Aprila, Nila Arafah, Abdul Latif Arung Ardiani, Rizka ARDIANSYAH ARDIANSYAH Arfiani, Berliana Ariesta Setyawati Asriadi, A.Amran Asriadi, Amran Asriadi, Andi Amran Astrianto Setiadi, Muhammad Ayudho Selviani Aziza, Nurna Azmil Umur, Azmil Bismar, Ahmad Rum Burhanuddin Burhanuddin Divianto Divianto Ema Sulastri Eriza, Tiara Erna Sari, Erna Erwin Akib Faiza Nudia Fakhrul Rijal, Fakhrul Fathurrahmi Fatkhiyaturrohmah, Fatkhiyaturrohmah Febriani Fitri Santi Fortuna, Karina Dwi Fransisca Fransisca Gianni, Shelli Elsa Hadini Hadini, Hadini Hafid, Hilda Hakim, Reza Luqman Halim, St. Fatimang Halimatusyadiah, Halimatusyadiah Hamdi Yusliani Hamdi Yusliani Hamid Ismail Hamid, Radiah Hanafi, Suriah Hasyim, Taufiqurrahman Hayati Hayati Heru Juabdin Sada Hijrah Hijrah Hudain, Muh. Adnan Husaini Husaini Ilham Maulana Iqhrammullah, Muhammad Irfan Mustafa Irmayani Irmayani Isma Coryanata Ismail, Hamid Istiqomah, Vania Anbael Nur Iwan Ramadhan Juliana Juliana Kamaludin Kamaludin Kamila, Nurul Karisma, Karisma Khaeriyah, Andi Kurniawan Kurniawan Lestari, Devi R Lismijar, Lismijar Lisya, Rahma M. Ikhwan M. Imamuddin M. Raihan Zahri Mahmud, Ikwan Marlina Marlina Masya, Saifullah Maulidani, Yurdi Mauliza, Mauliza Mayori, Zulfa R. Midiastuty, Pratana Puspa Mirjan Mirjan Mitaphonna, Rara Muh Arief Mukhsin Muhammad AR Muhammad Farhan Muhammad Rizky Ramadhan Muliadi Ramli Mumtazul Fikri Murni Murni Muwatto', Muhammad Nabilla Dwi Puspita Nasrullah Idris Nikmah Nikmah Nindita, Nansi Ria Novadilastri, Novadilastri Novita Sari Nudia, Faiza Nurbayani Nurbayani nurfitriana nurfitriana Nurjannah Nurjannah Oktasari, Dwince Olyvia Novawanda Pamuji, Siti Sulistyani Pika, Pika Prasetyo, Siswoyo Putra, Anggar Putra, Fabian Anugrah Putra Rachmawati, Devi Rais, Rasnindah Abu Ramli Ramli Realita Realita, Realita Rina Asrini Bakri Risaldi, Moh. Rolita, Rolita Romadhona, Agus Romadloni, Moh. Romadloni, Mohammad Rosnidarwati Rosnidarwati Rosnidarwati, Rosnidarwati Rossani, Ratu Balqis Sahara, Herman Salami Salami, Salami Salfauqi Nurman, Salfauqi Samin, Sabri Santoso, Bejo Sari, Rita Kumala Sattar Sattar, Sattar SH, Hendra Silahuddin Silahuddin Siti Munawati Siti Nur Aisyah Siti Nurislamiah Siti Rahmi, Siti Sitorus, Yalizar Rahayu Sitti Saleha, Sitti Subekti, Putri Refani Sufriadi, Elly Sularno Sularno, Sularno Sumirna, Sumirna Sunartaty, Rita Suratin, Sonia Isna Suriana Suriana Surya Lubis Syahrun Nur Syahrun Nur Abdulmadjid Syamsuddin, Fitria Syahruni Teuku Zulfikar Toni, Jarwin Asmaran Ulfaika, Romlah Unonongo, Rahmad Wahid Haddade, Abdul Wahyuni, Marina Fitri Widiyastuti, Lusi Wijayanti, Indah Oktari Wisesa, Muhammad Akbar Yohanes Bahari yuni ratnasari Yunida, Hailen Ike Yusniar, Yusniar Zahrah, Anita Zahri, M. Raihan Zarrazir, Alifia