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All Journal EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Journal of Economic, Bussines and Accounting (COSTING) JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Jurnal Ilmiah Edunomika (JIE) Coopetition : Jurnal Ilmiah Manajemen Jurnal Ekonomi JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Jurnal Indonesia Raya Journal Research of Social Science, Economics, and Management Indonesian Journal Economic Review (IJER) Jurnal Fairness Student Journal of Business and Management (SJBM) Jurnal Imiah Pengabdian Pada Masyarakat (JIPM) Jurnal Akuntansi Oikonomia : Journal of Management Economics and Accounting Jurnal Simki Economic Journal Markcount Finance
Baihaqi
Universitas Bengkulu
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Nursing Public Health Social Sciences Other

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Pengaruh Sistem Pengendalian Internal Pemerintah dan Kompetensi Aparatur Sipil Negera terhadap Kecurangan Akuntansi Hegi Renes; Novita Sari; Halimatusyadiah Halimatusyadiah; Baihaqi Baihaqi
Jurnal Simki Economic Vol 9 No 1 (2026): Volume 9 Nomor 1 Tahun 2026
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/jse.v9i1.1543

Abstract

This study was conducted to analyze the influence of the Government Internal Control System (SPIP) and ASN competency on accounting fraud in the Regional Work Units (SKPD) of Mukomuko Regency. This study used a quantitative method with a survey approach. The study population was all SKPDs in Mukomuko Regency, with a sample of 48 SKPDs using a total sampling technique. Data were analyzed using multiple linear regression to determine the influence of SPIP and ASN competency on accounting fraud in SKPDs of Mukomuko Regency. The results showed that SPIP had a negative and significant effect on accounting fraud and ASN competency also had a negative and significant effect on accounting fraud in SKPDs of Mukomuko Regency. These findings confirm that increasing the effectiveness of SPIP and developing ASN competency, particularly in planning, technical skills, and documentation management, are key strategies in suppressing accounting fraud.
Impact Of Accountability, Transferance, And Public Participation To The Work Of The Government Of The City Of Bengkulu Della Rizka Maharani; Baihaqi Baihaqi
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 13 No 1 (2025): Januari
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v13i1.6849

Abstract

This study investigates the impact of accountability, transparency, and public participation on the performance of the local government in Bengkulu City, Indonesia. Utilizing a quantitative research approach, data were collected from a sample of 50 respondents through questionnaires. The analysis included various statistical tests, such as validity and reliability assessments, normality tests, multicollinearity tests, and heteroscedasticity tests, confirming the robustness of the findings. The results reveal that all three independent variables significantly influence government performance, with accountability demonstrating the highest positive effect (p-value = 0.00), followed by transparency (p-value = 0.001) and public participation (p-value = 0.000). These findings underscore the critical role of accountability, transparency, and public participation in enhancing local government effectiveness and efficiency, ultimately aligning public expectations with government performance. The study contributes to the understanding of local governance dynamics in Indonesia and highlights the necessity for improved accountability and public engagement in decision-making processes.
Digital Competence, Emotional Intelligence, Transformational Leadership, and Public Sector Performance in Regional Accounting and Finance Divisions: Job Satisfaction as a Mediator Aida Irsyahma; Sriwidharmanely; Abdullah; Baihaqi; Husaini
Indonesian Journal Economic Review (IJER) Vol. 6 No. 1 (2026): March
Publisher : Divisi Riset, Lembaga Mitra Solusi Teknologi Informasi (L-MSTI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59431/ijer.v6i1.727

Abstract

The transition toward electronic-based government systems has disrupted traditional public sector administration, necessitating a re-evaluation of the determinants of bureaucratic performance. This study analyzes the impact of digital competence, emotional intelligence, and transformational leadership on employee performance, specifically investigating the mediating role of job satisfaction within the public sector accounting and finance environment of the Bengkulu Provincial Government. Utilizing a quantitative cross-sectional survey design grounded in Equity Theory, primary data were collected from 177 State Civil Apparatus personnel across 41 Regional Apparatus Organizations, selected through purposive sampling. The empirical data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results demonstrate that digital competence, emotional intelligence, and transformational leadership exert positive effects on job satisfaction. Job satisfaction, in turn, is positively associated with employee performance. Furthermore, mediation path analysis reveals that job satisfaction acts as a complementary mediator in the relationships between both digital competence and emotional intelligence and employee performance. The analysis also uncovers that job satisfaction serves as an indirect-only mediator (full mediation) in the relationship between transformational leadership and performance, indicating that leadership style alone cannot directly drive performance in highly regulated bureaucratic settings without first establishing employee satisfaction. As practical recommendations, government agencies should implement targeted technical training for specific platforms such as the Regional Government Information System (SIPD) and establish structured emotional intelligence and leadership coaching programs to optimize bureaucratic performance.
The Effect of Transformational Leadership on Employee Performance with Employee Engagement and Job Satisfaction as Moderator Variables Andrie Wardani; Baihaqi Baihaqi; Mursalim Nohong
Journal Research of Social Science, Economics, and Management Vol. 5 No. 2 (2025): Journal Research of Social Science, Economics, and Management
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jrssem.v5i2.1081

Abstract

Transformational leadership plays a strategic role in enhancing organizational effectiveness through a leader's ability to inspire, motivate, and foster employee innovation. This leadership style is highly relevant for implementation in the BPS-Statistics Indonesia (BPS), a government institution oriented toward public service. This study aims to analyze the effect of transformational leadership on employee performance with work engagement and job satisfaction as moderating variables. It adopts a sustainable transformation approach, which is rarely addressed in previous studies that mainly focus on the direct impact of leadership on performance or employee motivation. In contrast to earlier research largely conducted in the private sector, this study offers specific contributions on the application of transformational leadership within governmental bureaucracy. Based on responses from 268 employees of BPS in West Papua Province and analyzed using Structural Equation Modeling (SEM), the findings reveal that transformational leadership has a positive and significant effect on employee performance. However, work engagement was found to weaken this influence, while job satisfaction strengthens the relationship between transformational leadership and performance.
Reaksi Pasar Modal Terhadap Kebijakan Pemerintah: Studi Kasus Pembentukan Danantara Asa Tri Alvindo; Baihaqi Baihaqi; Adibah Syifa Khairunnisa
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 12 No. 4 (2026): Agustus 2026
Publisher : Lembaga Komunitas Informasi Teknologi Aceh (KITA), Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v12i4.6768

Abstract

This study assesses the effect of the inauguration of the Danantara Indonesia Investment Management Agency on the abnormal returns of Badan Usaha Milik Negara (BUMN) under its management, and analyzes the difference in abnormal returns before and after the inauguration. Using a quantitative approach with the event study method, daily stock price data from nine BUMN on the IDX were analyzed over a seven-day observation period (D-3 to D+3). The Market Model was used to estimate abnormal returns, while the t-test and Wilcoxon signed-rank test were performed using SPSS 26. The results show significant abnormal returns on D-1, indicating that the information had been absorbed by the market prior to the formal announcement. No significant difference was found between the pre- and post-establishment periods, supporting the semi-strong form of the efficient market hypothesis.
Strategic Decisions Without Humans? The Integration of Artificial Intelligence in Management and Accounting Baihaqi Baihaqi
Oikonomia : Journal of Management Economics and Accounting Vol. 3 No. 2 (2026): Oikonomia - February
Publisher : PT. Hafasy Dwi Nawasena

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61942/oikonomia.v3i2.558

Abstract

The rapid integration of Artificial Intelligence (AI) into management and accounting has transformed strategic decision-making processes in the era of digital transformation. Organizations increasingly rely on predictive analytics, automated reporting, and real-time decision support systems to enhance efficiency and performance. However, the growing dependence on AI raises critical questions regarding the extent to which strategic decisions can be automated and how professional roles and accountability structures are affected. This study aims to analyze how AI integration reshapes strategic decision-making, particularly in terms of professional role transformation and governance mechanisms. This research employs a qualitative approach using a systematic literature review and thematic analysis of peer-reviewed studies published between 2021 and 2025. Relevant literature on AI, strategic management, management accounting, and digital governance was analyzed to identify recurring themes and structural changes. The findings indicate that AI enhances decision quality, predictive capability, and organizational agility. Nevertheless, AI functions primarily as a decision-support tool rather than a full replacement for human decision-makers. Managerial and accounting roles shift toward strategic interpretation, ethical evaluation, and oversight of AI systems. Governance structures must incorporate transparency, audit mechanisms, and meaningful human oversight to ensure accountability. In conclusion, AI integration produces a hybrid decision architecture in which algorithmic intelligence and human judgment operate collaboratively to maintain legitimacy, accountability, and sustainable organizational performance.
Comparative Analysis of Financial Management Models in Developed and Developing Countries Atik Andhayani; Agus Zainul Arifin; Baihaqi Baihaqi; Jamaluddin Majid; Fahrudin Fahrudin
Journal Markcount Finance Vol. 2 No. 2 (2024)
Publisher : Yayasan Adra Karima Hubbi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70177/jmf.v2i2.1284

Abstract

Given the fundamental differences in economic structure, fiscal policy, and financial regulation between developed and developing countries, research on financial management models in both countries is very important. The aim of this research is to study and compare financial management models in developed and developing countries. Specific objectives include determining the main components of financial management models used in developed and developing countries, evaluating the factors that influence financial management performance in both groups of countries, evaluating how these different models impact economic stability and economic growth, and providing appropriate policy recommendations. can be applied to improve state financial management. This research uses both qualitative and quantitative approaches. Qualitative data was obtained through in-depth literature research on the theory and practice of financial management in developed and developing countries, and quantitative data was obtained through secondary data analysis from reports of international financial institutions, state financial reports and economic statistics. The effectiveness of financial management is strongly influenced by variables such as political stability, level of corruption, and institutional capacity. Developing countries face problems in terms of market credibility and trust, while developed countries have strong regulatory frameworks and easier access to international financial markets. This study finds that financial management models in developed and developing countries differ significantly, and that various economic, political and institutional components influence these differences. Countries that have better financial structures and more consistent policies tend to be better at managing their finances.
Pemberdayaan Masyarakat Melalui Penerapan Rocket Stove Sebagai Teknologi Tepat Guna di Desa Talang Marap Muhammad Pin Ping Anugerah Hariah Tama Putra; Revina Anggrani; Rezi Nopitri Yadi; Ahmad Danill; Baihaqi Baihaqi
Jurnal Imiah Pengabdian Pada Masyarakat (JIPM) Vol 4 No 1 (2026): Juli - September
Publisher : CV. ITTC INDONESIA

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

Abstract

The implementation of appropriate technology is one of the community empowerment strategies to improve public knowledge and skills in addressing environmental issues. This community service program aimed to implement a Rocket Stove as an appropriate technology through socialization, practical demonstrations, and the handover of the stove to the village government in Talang Marap Village. The program employed the Participatory Rural Appraisal (PRA) approach, which included community needs identification, Rocket Stove construction, socialization, demonstrations, and activity evaluation. The results showed that one unit of the Rocket Stove was successfully constructed and functioned effectively as an educational tool for introducing appropriate technology. The participants actively engaged in the activities and gained a better understanding of the functions, operation, and benefits of the Rocket Stove. Furthermore, the handover of the stove to the village government is expected to support the sustainable utilization of appropriate technology within the community. Overall, this program enhanced community knowledge and strengthened collaboration among the university, the village government, and the local community in promoting appropriate technology.  
Pemanfaatan Limbah Tutup Botol Plastik sebagai Material Kreatif Pembuatan Gapura di Desa Talang Marap, Kecamatan Kelam Tengah, Kabupaten Kaur Hafizhah Khairannisa; Ferlin Fernandes; Bella Alfia; Reffki Andrea Pratama; Baihaqi Baihaqi
Jurnal Imiah Pengabdian Pada Masyarakat (JIPM) Vol 4 No 1 (2026): Juli - September
Publisher : CV. ITTC INDONESIA

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

Abstract

The gate-construction program carried out by Community Service Program (KKN) Group 146 students in Talang Marap Village, Kelam Tengah District, Kaur Regency addressed two problems at once: the absence of a village boundary marker and the large amount of unused plastic bottle-cap waste. The program was carried out through pre-planning, gate design, preparation of tools and materials, gate construction, and installation. Cleaned plastic bottle caps were arranged and glued to form the village name on a wooden gate board, in line with the reduce, reuse, recycle (3R) principle. Material collection involved local children through a bottle-cap collection competition, helping to build early environmental awareness. Construction took one week (13-19 July 2026), and the gate was installed on 20 July 2026 at the border between Talang Tais and Talang Marap villages. The program produced a village gate that functions as an identity and boundary marker while also serving as a medium for plastic-waste education and a concrete example of upcycling in community empowerment.
Edukasi Pemanfaatan Sampah Organik Rumah Tangga Menjadi Pupuk Organik Cair yang Bernilai Ekonomis Grace Leonita Tamba; Setiana Nastiti; Ramadhanie Imansyah Sahdan; Baihaqi Baihaqi
Jurnal Imiah Pengabdian Pada Masyarakat (JIPM) Vol 4 No 1 (2026): Juli - September
Publisher : CV. ITTC INDONESIA

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

Abstract

Poor waste management remains a major environmental issue at the community level due to a lack of understanding regarding waste segregation and utilization. This community service aims to increase public awareness and skills in managing organic and inorganic waste as an effort toward economic and environmental empowerment. The methods used in this activity included interactive socialization, training on waste segregation at the source, and hands-on practice in making compost from organic waste and upcycling inorganic waste. The results indicated a significant increase in public knowledge and active participation in sorting waste. Organic waste was successfully diverted into compost useful for household food security, while economically valuable inorganic waste was channeled to waste banks. In conclusion, this socialization and training program is effective in altering community behavior and fostering self-reliance based on sustainable environmental management.
Co-Authors Abdullah Adibah Syifa Khairunnisa Agus Zainul Arifin Ahmad Danill Aida Irsyahma Andrie Wardani Asa Tri Alvindo Bella Alfia Cahya Putri Angraini Danang Adi Putra Della Rizka Maharani Djorghi Samudra Triananda Dri Asmawanti Fahrudin Fahrudin Ferlin Fernandes Fitri Santi Grace Leonita Tamba Hafizhah Khairannisa Halimatusyadiah Halimatusyadiah Hegi Renes Herawansyah Husaini Husaini Iin Herlena H Indira Puspasari Jamaluddin Majid Madani Hatta Madani Hatta Muhammad Latif Muhammad Pin Ping Anugerah Hariah Tama Putra Mursalim Nohong Nadia Zulfa Rinda Novella Elvandari Novita Sari Paulus Junico Pasaribu Pitriani Ramadhanie Imansyah Sahdan Reffki Andrea Pratama Resti Ramahdaniati Revina Anggrani Rezi Nopitri Yadi Sela Monika Setiana Nastiti Sony Aditya Pratama Sriwidharmanely Sriwidharmanely Sriwidharmanely Vanisha Patika Sari Yumiati