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Analisis Penerapan Akuntansi Lingkungan pada Rumah Sakit X di Masa Pandemi Muhammad Husni; Reski Wardani; Gagaring Pagalung; Masdar Ryketeng
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 13 No. 02 (2022)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v13i02.41878

Tujuan penelitian ini adalah untuk mengetahui kesesuaian RSUD X antara SAP No. 1 Tahun 2010 tentang penyajian laporan keuangan dan pengungkapan biaya lingkungannya. Penelitian ini merupakan penelitian kualitatif dengan metode deksriptif. Analisis data yang digunakan dalam penelitian ini yaitu: Pengumpulan data, reduksi data, penyajian data, kesimpulan dan verifikasi. Hasil penelitian menunjukkan bahwa penyajian laporan keuangan dan pengungkapan biaya lingkungan pada RSUD X telah sesuai dengan SAP No. 1 Tahun 2010. Hal tersebut dibuktikan dengan hasil Identifikasi, Pengakuan, Pengukuran, Penyajian, dan Pengungkapan yang dilakukan oleh RSUD X. Proses identifikasi telah diterapkan dengan baik, yaitu dengan pengidentifikasian jenis limbah yang terbagi menjadi 2 yaitu limbah medis dan non medis. Pengukuran biaya menggunakan satuan moneter yang didasarkan pada biaya yang dikeluarkan pihak rumah sakit. Pengakuan biaya pada RSUD X diakui sebagai rekening biaya sejumlah nilai yang telah dikeluarkan dengan menggunakan metode pengakuan basis akrual. Penyajian biaya-biaya yang terkait dengan pengelolaan limbah pada RSUD X telah disajikan dengan biaya-biaya unit yang sejenis. Pengungkapan informasi terkait biaya-biaya pengelolaan limbah telah diungkapkan dalam Catatan Atas Laporan Keuangan (CaLK).

Komitmen Organisasi, Kualitas Sumber Daya Dan Reward Terhadap Penerapan Anggaran Berbasis Kinerja Putri Ramadhani; H Haliah; Andi Kusumawati; Muhammad Husni
Economics and Digital Business Review Vol. 4 No. 1 (2023): Agustus - January
Publisher : STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/ecotal.v4i1.290

Pemerintah sebagai organisasi terbesar di sektor publik dituntut untuk meningkatkan efisensi yang lebih berfokus pada keberhasilan penyelenggaraan good public and corporate governance. Tujuan dari penelitian ini adalah untuk mengetahui apakah komitmen terhadap organisasi, kualitas sumber daya, dan reward berpengaruh terhadap keberhasilan penganggaran berbasis kinerja. Penelitian ini menggunakan metode deskriptif dan pendekatan kausal kuantitatif. 83 Partisipan dalam penelitian ini adalah pengguna anggaran di unit universitas X. Metode pengambilan sampel adalah purposive sampling. Hasil dari penelitian ini menunjukkan bahwa komitmen organisasi, kualitas sumber daya, dan reward berpengaruh signifikan secara parsial dan simultan terhadap keberhasilan penyusunan anggaran berbasis kinerja di Universitas X.

Pengumuman Dividen terhadap Harga Saham dan Abnormal Return pada Perusahaan Sektor Barang dan Konsumsi di Bursa Efek Indonesia Muhammad Husni; Abd Rahman; Yohanis Rura; Syarifuddin Rasyid
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 13 No. 03 (2022): Jurnal Ilmiah Mahasiswa Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v13i03.46384

This study aims to determine the effect of dividend announcements on stock prices and abnormal returns on goods and consumption sector companies listed on the Indonesia Stock Exchange for the period 2019-2021. The type of data used is secondary data. The sampling technique used is purposive sampling. The number of samples used was as many as 31 goods and consumption sector companies that made dividend announcements in the period 2019-2021. The data analysis technique uses a paired sample t-test with an observation period of 6 days, which is 3 days before and 3 days after the dividend announcement. The results showed the probability value of the stock price of 0.811 and the abnormal probability value of the return of 0.412, the value of Asymp. The significance of the > 0.05, means that there can be no significant difference between the average stock price and abnormal returns both before and after the dividend announcement.Keywords : Dividend Announcement, Stock Price, Abnormal Return.

Changes in Study Habits and Their Influence on Difficulties in Learning Accounting During the COVID-19 Pandemic Ahmad Fadhil Imran; Alimul Ikram; Muhammad Husni
Journal of Educational Sciences Vol 7, No 1: January 2023
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/jes.7.1.p.74-84

The implementation of distance learning encourages all students to look for the best way so that learning effectiveness can be achieved while remaining aware of the spread of the coronavirus. The purpose of this study is to track the extent of study habits and their effect on learning difficulties in accounting during the COVID-19 pandemic. This study was conducted in order to determine the impact of the application of distance learning with the quantitative descriptive analysis method. Taking a population of all students of SMKN 4 Makassar with a sample of 76 people through the collection technique of proportionate stratified random sampling. Collecting data using instruments in the form of questionnaires and documentation. Data were analyzed by descriptive percentage and t-test. The findings of this study resulted in the equation model Y= 56.955-0.472X and the contribution of the independent variable to the dependent variable was 25,4%. That is, the study habits of students have a significant effect with negative results on learning difficulties in accounting. In other words, one of the factors that can overcome students’ accounting learning difficulties in the implementation of distance learning is by improving study habits.

The role of the village government performance and transparency in influencing village public trust Muhammad Husni; Ratna Ayu Damayanti; Aini Indrijawati
Journal of Accounting and Investment Vol 24, No 2: May 2023
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Research aims: This research examines the effect of transparency on the village community’s trust through village government performance as an intervening variable. Design/Methodology/Approach: The research was carried out using a survey method by distributing questionnaires to the village government in Jeneponto Regency, Indonesia. Totally, 196 questionnaires were filled in. Data analysis was then conducted by using Partial Least Square (PLS) approach. Research findings: The results revealed that the performance and transparency of the village government influenced public trust. The research emphasizes that the village government’s performance had an intervention role in the relationship between transparency and public trust. Theoretical contribution/Originality: This research discovers that performance plays a role as an intervening variable between transparency and public trust in the context of a village government study. Research limitation/Implication: The research was only conducted in the scope of Jeneponto Regency; therefore, the generalization capacity was limited.

Morality in the arrangement of Regional Budget as an Effort to Reduce Flypaper Effect: a Critical Habermasian Perspective Nursal Ikhsan; Bertha Beloan; Muhammad Husni; Frischa Faradilla Arwinda Mongan
International Journal of Religious and Cultural Studies Vol 5 No 1 (2023): International Journal of Religious and Cultural Studies (April 2023- September 20
Publisher : Yayasan Rumah Peneleh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34199/ijracs.2023.04.02

A condition where there is a difference in the decision to spend money earned for free and money raised privately is a flypaper effect. The aim of the research was to map morality level of Regional Head, Regional Government Budget Team, the members of Regional Parliament, and Regional Apparatus Work Unit in the arrangement process of Regional Budget in the Regency of Selayar Islands. The research used critical paradigm, especially Habermas critical theory starting from social evolution based on the theory of Kohlberg’s morality consciousness development. The result of the research indicate that the moralty level of executive and legislative members is still in the first two steps of preconventional level as the reflection of public space morality. Preconventional morality level explains that the dominant opportunistic behavior of executive and legislative members in Regional Budget is a symptom and evidence of waning, limited access, exclusivity, hegemony, and disintegration of public space. The role of flypaper effect is a picture of fiscal decentralization system which even burdens communication process in lifeword named local government. Another finding reveals that patron-client theory has accompanied agency theory in forming executive legislative interaction. Habermas proposes publicity principles and communicative action to improve morality consciousness development level that leads to communication in lifeword without domination

Application of Technology Acceptance Model in Testing of Regional Financial Information System Husni, Muhammad; Fitriyanti, Anisa; Kartini, Kartini
Hasanuddin Economics and Business Review VOLUME 6 NUMBER 3, 2023
Publisher : Faculty of Economics and Business, Hasanuddin University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26487/hebr.v6i3.5104

New Public Management emerged as a new paradigm that was a draft reform towards good governance. Good Governance can be achieved if public sector governance and public sector performance, each of which is a well-implemented financial transparency and accountability, are implemented. The purpose of this study was to determine the influence of Perceive Ease of Use and Useful Peerceived on the acceptance of Regional Financial Information Systems (RIFS). This research is conducted by quantitative analysis methods. The population in this study was all users of the Regional Financial Information System in Jeneponto Regency with a total of 44 users using saturated sample techniques. Data is analyzed using data quality tests, classical assumption tests and hypothesis tests. The results of the study showed that the RIFS revenue in the Jeneponto District Government Agency was influenced by the user's perception of the ease of use of information systems. In this case the state civil apparatus either as a financial operator or treasurer in the working area of the Jeneponto District Government agency. Simultaneously the perception of ease of use and usefulness affects the acceptance of RIFS. In this case the operator / user feels that RIFS is easy to use and useful in doing the job.

The role of the village government performance and transparency in influencing village public trust Muhammad Husni; Ratna Ayu Damayanti; Aini Indrijawati
Journal of Accounting and Investment Vol. 24 No. 2: May 2023
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v24i2.17114

Research aims: This research examines the effect of transparency on the village community’s trust through village government performance as an intervening variable. Design/Methodology/Approach: The research was carried out using a survey method by distributing questionnaires to the village government in Jeneponto Regency, Indonesia. Totally, 196 questionnaires were filled in. Data analysis was then conducted by using Partial Least Square (PLS) approach. Research findings: The results revealed that the performance and transparency of the village government influenced public trust. The research emphasizes that the village government’s performance had an intervention role in the relationship between transparency and public trust. Theoretical contribution/Originality: This research discovers that performance plays a role as an intervening variable between transparency and public trust in the context of a village government study. Research limitation/Implication: The research was only conducted in the scope of Jeneponto Regency; therefore, the generalization capacity was limited.

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