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All Journal Jurnal Reviu Akuntansi dan Keuangan Nominal: Barometer Riset Akuntansi dan Manajemen JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi Jurnal Dinamika Akuntansi At-Taradhi: Jurnal Studi Ekonomi Journal of Accounting and Investment Riset Akuntansi dan Keuangan Indonesia Public Health of Indonesia Jurnal Kajian Akuntansi Jati: Jurnal Akuntansi Terapan Indonesia JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Kompartemen : Jurnal Ilmiah Akuntansi Shirkah: Journal of Economics and Business International Journal of Islamic Business and Economics (IJIBEC) JIA (Jurnal Ilmiah Akuntansi) Jurnal Bisnis dan Akuntansi Jurnal Akademi Akuntansi (JAA) Jurnal Akuntansi Reviu Akuntansi dan Bisnis Indonesia Prosiding Seminar Nasional Program Pengabdian Masyarakat Apssai Accounting Review (ApAR) Jurnal Akuntansi dan Keuangan Indonesia Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Journal of Accounting Research, Organization and Economics (JAROE) Jurnal Akuntansi dan Keuangan Islam (JAKIs) Riset Akuntansi dan Keuangan Indonesia Jurnal Bisnis Jurnal Akuntansi Inovatif Jurnal Pengabdian Masyarakat Manage

Hafiez Sofyani

Universitas Muhammadiyah Yogyakarta

Author-ID : 384646

Religion Agriculture, Biological Sciences & Forestry Chemical Engineering, Chemistry & Bioengineering Economics, Econometrics & Finance Education Environmental Science Medicine & Pharmacology Public Health Social Sciences

Published : 59 Documents Claim Missing Document

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THE EFFECT OF IMPLEMENTATION OF LECTURE PERFORMANCE MEASUREMENT SYSTEM AND THE ROLE CLARITY OF LECTURER PERFORMANCE: A STUDY OF TESTING MEDIATION EFFECT Sofyani, Hafiez; Nazaruddin, Ietje
Jurnal Reviu Akuntansi dan Keuangan Vol 9, No 1: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Fenomena rendahnya kinerja para dosen di banyak universitas di Indonesia menyebabkan inisiasi beberapa universitas untuk mengembangkan sistem pengukuran kinerja dosen (SPKD). Hingga saat ini, penelitian yang mengkaji dampak penerapan SPKD terhadap kinerja dosen itu sendiri sangat sulit ditemukan. Oleh karena itu, penelitian ini bertujuan untuk menguji secara empiris pengaruh implementasi SPKD dan kejelasan peran terhadap kinerja dosen. Pengujian kejelasan peran sebagai variabel pmediasi juga dicoba. Dengan menggunakan 203 data dari kuesioner yang disebarkan kepada dosen-dosen di universitas swasta terkemuka di Indonesia (terakreditasi "sangat bagus" dan mereka yang memiliki program internasionalisasi), kami menguji hipotesis menggunakan pendekatan Partial Least Square (PLS). Hasil penelitian menunjukkan bahwa implementasi SPKD dan kejelasan peran secara signifikan memiliki efek positif terhadap kinerja dosen. Selain itu, penelitian ini juga menyimpulkan bahwa kejelasan peran juga memiliki peran sebagai variabel pemediasi.

DETERMINAN EFEKTIVITAS IMPLEMENTASI ANGGARAN BERBASIS KINERJA DAN PENYERAPAN ANGGARAN DI PEMERINTAH DAERAH Pratama, Novrian Dandi; Abdurahim, Ahim; Sofyani, Hafiez
Jurnal Reviu Akuntansi dan Keuangan Vol 8, No 1: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

This study aims to attempt influence ofÂ Understanding, Training, and External Pressure to the Effectiveness of Performance-Based Budgeting Implementation and Budget Realization in Province Government of Yogyakarta Special Rebion. Respondents representing the sample are head, secretary, expense treasurer, and head of planning subdepartment of agency at Local Government Unit (SKPD). Data was obtained by questioner dispersion technique to respondent. The collected quistioner was 113. Hypothesis testing employs Structural Equation Model (SEM) approach. The results show that education, understanding, training, and external pressure are the factors that have significant effect on the effectiveness of performance-based budgeting implementation. For budget realization, the understanding and effectiveness of performance-based budgeting implementation are two aspects that have significant effect.

Penerimaan Sistem Informasi Akuntansi Pada Pusat Kesehatan Masyarakat Yang Baru Menjadi Badan Layanan Umum Daerah (BLUD) Suryanto, Rudy; Latif, Mohamad Abdul; Sofyani, Hafiez
Jurnal Reviu Akuntansi dan Keuangan Vol 5, No 1: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

This study aims to analyze the acceptance of public service agency (BLUD) accounting information system at BLUD health center in Boyolali, Center Java. TAM model is used in this study with behavioral theory perspective that used to for examine information technology adopted process. The samples used in this research is accounting and financial staffs at BLUD health center in Java that using BLUD accounting information system that developed by PT. Syncore Indonesia. Data obtained from questionnaires distributed be procesed using partial least square (PLS).The result of this research indicated 8 of 11 hipotheses are accepted. Where the result of this research showed relationship between users abilities and skills (UAS) toward percieved ease of use (PEOU), accounting information system (SIA) toward percieved usefulness (PU), percieved ease of use (PEOU) toward percieved usefulness (PU), percieved ease of use (PEOU) and percieved usefulness (PU) toward attitude toward using (ATU), percieved usefulness (PU) and attitude toward using (ATU) toward behavioral intention to use (BITU), and behavioral intention to use (BITU) toward actual system usage (ASU) are positif significant. Keywords: Accounting Information System, Public Service Agency (BLUD), Structural Equation Model, Technology Acceptance Model (TAM)

EXPLORING PERFORMANCE MEASUREMENT SYSTEM FOR LECTURER (PMSL): COMPARISON AMONG THREE MODELS IN INDONESIA, SINGAPORE AND TURKEY Sofyani, Hafiez; Nazaruddin, Ietje; Putri, Caesar Marga; Fathmaningrum, Erni Suryandari
Jurnal Reviu Akuntansi dan Keuangan Vol 9, No 3: Jurnal Reviu Akuntansi Dan Keuangan
Publisher : Universitas Muhammadiyah Malang

This study aims at exploring the Performance Measurement System for Lecturer (PMSL) through a comparison study in three countries, namely Indonesia (MY), Singapore (IT), and Turkey (IMU). We uses multiple case study approach by conducting a comparative study. The data are obtained mainly using interview. Those lecturers assuming some offices and play some roles in formulating the lecturer performance policy are chosen to be this studyâ€™s informants, they are: Management and Organization Chair, Chairman of the university senate, Vice Rector for Academic Affair, and Member of Information Systems Audit Control. The results reveal that there are different PMSL patterns from the three research objects, i.e. MY (Indonesia), IT (Singapore) and IMU (Turkey). MY have fairly aggressive PMSL policy as compared to the other two campuses since they have to work harder to improve the performance of their lecturers who in this case have relatively lesser academic experiences at international level. MY reward special incentives for certain performance target and hold a science camp mentoring to improve their lecturersâ€™ capabilities. Meanwhile, IT perform PMSL by classifying lecturerâ€™s performance measurement into two tracks, namely teaching and research tracks. This makes lecturers more focused on and satisfied with their job, and eventually leads to an optimal performance level. Additionally, at IMU Turkey, to achieve lecturer optimal performance, the university prepares a policy related to three aspects: pedagogic (mentoring), knowledge management, and administration easiness. This research result is expected to give real contribution to the refinement of PMSL policy model at universities in Indonesia to allow it to trigger globally-competitive lecturer performance improvement (Global Achievement). This study explains how PMSL as a derivative of goal setting theory is effectively successfully implemented at a University in three different countries which in this case have different organizational cultures.

PENGARUH STRUKTUR CORPORATE GOVERNANCE DAN RISIKO PERUSAHAAN TERHADAP FEE AUDIT Suryanto, Rudy; Siskawati, Sinta Aria Dewi; Sofyani, Hafiez
JRAK (Jurnal Riset Akuntansi dan Komputerisasi Akuntansi) Vol 9 No 1 (2018): JRAK : Jurnal Riset Akuntansi & Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

This study aims to analyze and provide empirical evidence of the influence of corporate governance structure and client risk towards audit fees. Corporate governance structure in this study uses the existence of independent commissioner, audit committee and majority shareholder. The bond ratings is used to measure client risk. This study uses secondary data from Indonesian Capital Market Directory (ICMD), annual reports, and bond ratings from PT. PEFINDO of companies which listed on Bursa Efek Indonesia in 2012-2013. This study uses purposive sampling method and resulted 104 firms. The method of analysis of this study used multi regression with SPSS 15.0. Program. The results indicate that corporate governance structure had no influence on audit fees, client risk have a positive influence on audit fees.

Determinants of Whistleblowing Intention of Employees in Universities: Evidence from Indonesia Pratolo, Suryo; Sadjiman, Vidya Putri; Sofyani, Hafiez
Riset Akuntansi dan Keuangan Indonesia Vol 5, No 1 (2020): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v5i1.9443

Corruption in higher education institutions (HEI) is serious issue that has become a focus by many parties. The amount of state losses caused by fraudulent behavior in the management of university finances makes research related to whistleblowing at universities very urgent. Hence, this study aims to examine how perceived personal costs, perceived fraud seriousness, and attitude influence whistleblowing intention of university employees. This research was conducted in two universities in Manado, North Sulawesi, Indonesia. The research samples were permanent employees including lecturers and staffs. Data obtained by distributing questionnaires directly to the respondents. Hypothesis testing uses multiple regression analysis techniques. This study found that perceived personal costs have a negative effect on whistleblowing intention. Meanwhile, perceived fraud seriousness and attitude have a positive effect on whistleblowing intention. Discussion, implications and further research suggestions are presented in this paper.

Implementasi Prinsip-Prinsip Tata Kelola yang Baik dan Perannya terhadap Kinerja di Badan Usaha Milik Desa (BUMDes) Sofyani, Hafiez; Ali, Uji Nury Nur Azlin; Septiari, Dovi
Jurnal Ilmiah Akuntansi Vol 5, No 2: Desember 2020
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v5i2.29053

This study aims to investigate the extent to implementation of transparency, responsiveness, professionalism, rule of law, and vision strategies have been implemented and then contribute to performance of Village-Owned Enterprises (BUMDes). This study used on explorative qualitative approach with the interview methods conducted on four Village-Owned Enterprises (BUMDes) in Special Region of Yogyakarta by involving the director, staff, headman, and the local community members as resource. The result of this study found that governance practices with the principles of transparency, responsiveness, professionalism, rule of law, and vision strategies can influence the performance of Village-Owned Enterprises (VOE). This study gives us the knowladge about governance practice literature and its role in efforts to achieve performance in Village-Owned Enterprises.

Determinan Kemampuan Auditor dalam Mendeteksi Kecurangan Suryanto, Rudy; Indriyani, Yosita; Sofyani, Hafiez
Journal of Accounting and Investment Vol 18, No 1: January 2017
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.18163

This study aims to examine the influence of experience, workload, profesional skepticism, and personality type NT (Intution-thinking) toward the ability to detect fraud of auditors. The intensive search using the Rasch model approach developed by George Rasch with the involvement of auditors working in Yogyakarta and Surakarta as the study sample. This study fiund that the auditor's experience and personality type affect the auditor's ability to detect fraud. While the workload and profesional skpetisme auditor assessed not affect the auditor's ability to detect fraud. More detailed results of this study are presented in this paper.

Organizational Strategic Response in Implementing the Indonesian ISFAS 109 on Accounting for Zakat: Case of Amil Zakat Agency in Bali Prayudi, Made Aristia; Sofyani, Hafiez
International Journal of Islamic Business and Economics (IJIBEC) Vol 5 No 2 (2021): IJIBEC VOL. 5 NO. 2 DECEMBER 2021
Publisher : Faculty of Islamic Economics and Business of Institut Agama Islam Negeri (IAIN) Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28918/ijibec.v5i2.3641

This study addresses an issue of the alternative strategic responses, rather than compliance, to institutional pressure take by a public organization. This study aims to investigate why and how zakat management organizations strategically respond to comply or not to comply with the Indonesian Statement of Financial Accounting Standards of 109 (ISFAS 109) concerning Accounting for Zakat. This study was conducted in National Amil Zakat Agency in Bali, and it applies a case study method with interviews, observation, and document review as data collection techniques. The data were interactively analyzed by applying thematic analysis. The results showed that although a majority of the financial reporting processes could reflect the choice of acquiescence responses (compliance) to the ISFAS 109, other findings revealed the existence of non-compliance responses (compromise-balancing). These non-compliance responses were relating to the context of receiving non-halal funds and the related parties' transactions. It is also found that the existence of this non-compliance behavior can be attributed to the low level of both organizational dependence on its constituents and coercivity of the institutional pressure. This study contributes theoretically by revealing new findings of a significant role of powerful internal actor in shaping the organizational response to institutional pressure. Besides, it have practical implications on policy formulation by the Indonesian Accounting Association as a standard-setter body.

PELATIHAN PEMBAGIAN WARIS BERBASIS APLIKASI AT-TASHIL METHOD Juanda Juanda; Hafiez Sofyani; Ahmad Faiz
Prosiding Seminar Nasional Program Pengabdian Masyarakat 2021: 6. Digitalisasi Syiar Islam
Publisher : Universitas Muhammadiyah Yogyakarta

PELATIHAN PEMBAGIAN WARIS BERBASIS APLIKASI AT-TASHIL METHOD Juanda1 2 3 Abstrak: Pemahaman dan keterampilan dalam menghitung waris/harta peninggalan sangat dibutuhkan oleh masyarakat pedesaan yang bersifat komunal, dan setiap manusia pasti akan mengalami dan menemui perkara yang demikian, setiap jiwa akan menemui kematian dan meninggalkan harta warisan bagi yang memiliki. Sebagai umat muslim, menjadi suatu kewajiban untuk menjalankan semua ajaran agamanya, termasuk permasalahan pembagian waris yang diatur secara sangat rinci dalam Al-Qur’an dan Al-Hadits. Namun demikian, faktanya masih banyak masyarakat di daerah Yogyakarta, dua diantaranya adalah masyarakat Mejing Kidul dan Cabang Muhammadiyah Gamping, yang tidak tahu bahkan tidak mengerti bahwa masalah pembagian waris ini sudah diatur di dalam Al-Qur’an dan Al-Hadits. Padahal mayoritas dari masyarakat di sana adalah Muslim. Dampak dari ketidak tahuan ini adalah menjadikan mayoritas masyarakat melakukan pembagian waris tidak merujuk kepada aturan ajaran agama Islam yang tertuang di dalam Al-Qur’an dan Al- Hadits.. Paper ini bertujuan menjelaskan upaya yang telah dilakukan untuk meningkatkan pemahaman dan keterampilan terkait cara pembagian harta warisan di beberapa lokasi di dusun Mejing Kidul, desa Ambarketawang, Kecamatan Gamping. Metode yang digunakan untuk mewujudkan pemahaman dan keterampilan dimaksud adalah melalui pelatihan menghitung waris dengan cara manual dan menggunakan aplikasi bagi waris dengan metode At-Tashil. Pelaksanaan kegiatan mendapat sambutan cukup antusias dari warga masyarakat meski dilaksanakan dalam suasana keprihatinan akibat pandemik Covid-19. Kegiatan pelatihan yang sudah terlaksana bisa menjadi model untuk peningkatan pemahanan dan keterampilan dalam menghitung waris dengan mudah dan gampang di lokasi lain di luar wilayah Desa Ambarketawang. Untuk mengetahui tingkat pemahaman tentang cara hitung waris/harta peninggalan dilakukan terlebih dahulu pretest dan postest.

Co-Authors Adiyatama, Evan Ardis Afrizal Tahar Ahmad Faiz Alam Adha, Mufti Alek Murtin, Alek Ali, Uji Nury Nur Azlin Ambodo, Burhan Suryo Ananda, Dida Anggar Setiawan Anggraini, Mahartika Retno Febri Atmaja, Nandhika Ristyawardani Surya Ayunani, Sabrina Binary, Javanti Caesar Marga Putri, Caesar Marga Cahyani, Wiam Chatarina Umbul Wahyuni Daniel Syam Dovi Septiari Dwi Irawan Evi Rahmawati Evi Rahmawati Fathmaningrum, Erni Suryandari Firda Ayu Amalia Hanifah, Nabila Salma Haris Faulidi Asnawi Harjanti Widiastuti Ietje Nazaruddin Ihyaul Ulum Ilham Maulana Saud, Ilham Maulana Iwan Setiawan Juanda Juanda Karyanto, Karyanto Kholid, Arif Wahyu Nur Kunimasari, Detra Putri Kurniawati, Ajeng L., Sri Wahjuni Latif, Mohamad Abdul made aristia Made Aristia Prayudi Maharani, Dwi Fa Mukti, Arifin Hamsyah Nadia Rahma Pratama, Novrian Dandi Puji Utami , Tiyas Putra, Adli Zuliansyah Rahma, Nadia Rahma, Nadia Rahman Utami, Evy Rahmani Timorita Yulianti Ramadhan, Mohammad Iqbal Bagus Ramadhan, Mohammad Iqbal Bagus Ristiyani, Fauziah Ilma Rizal Yaya, Rizal Rizka Amalia Romadhan, Noory Irfanio Rozi, Hanif Fahror Rudy Suryanto Rudy Suryanto, Rudy Rusdi Akbar Sadjiman, Vidya Putri Sani, Azkia Fiki Sani, Maratussholichah Kurnia Saud, Iham Maulana Sigit Arie Wibowo Siharini, Dwi Siskawati, Sinta Aria Dewi Spama, Diandra Talita Sri Wahjuni L. Suryandari Fathmaningrum, Erni Suryanto, Rudy Suryanto, Rudy Suryo Pratolo Syam, Daniel Tedy Kurniawan Tiyas Puji Utami Vicky Dwirama Yani, Indah Yosita Indriyani, Yosita

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