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<![CDATA[THE UNDERSTANDING OF THE STATE CIVIL APPARATUS OF CASCADING IN BENGKULU TENGAH REGENCYTHE UNDERSTANDING OF THE STATE CIVIL APPARATUS OF CASCADING IN BENGKULU TENGAH REGENCY ]]>
<![CDATA[Arief Tangkas Wicaksono]]>;
<![CDATA[Fachruzzaman -]]>
<![CDATA[ Journal of Economics, Business, and Government Challenges Vol 4 No 1 (2021): Journal of Economics, Business and Government Chalenges (JoRBGC) ]]>
Publisher : <![CDATA[Universitas Pembangunan Nasional "Veteran" Jawa Timur ]]>
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DOI: 10.33005/ebgc.v4i1.168
<![CDATA[This research aims to determine the understanding of the State Civil Apparatus of cascading in Bengkulu Tengah Regency. This research was conducted at SKPD Central Bengkulu Regency using a qualitative approach. The method uses data in using primary data from in-depth interviews. It supports the distribution of questionnaire data from distributing questionnaires to the Head of Subdivision of Planning, Planning, and Organization in SKPD Bengkulu Tengah Regency as many as 60 sheets. The data validity technique in this study used the triangulation technique of data sources. From the results of the research on the understanding of the State Civil Apparatus towards cascading in the form of the products of the average trend answers and the consequences of in-depth interviews of the State Civil Apparatus in Bengkulu Tengah Regency, understand, apply, and play a role in carrying out cascading, but the process of preparing cascading is still hampered due to the RPJMD in Bengkulu Regency Tengah is still not correct because the RPJMD in Bengkulu Tengah is oriented towards cascading, cascading should be introduced to the RPJMD so that BAPPEDA has difficulty synchronizing the RPJMD and cascading. Based on these results, this research can be used as material for consideration and input for the Regional Government of Bengkulu Tengah Regency.]]>
<![CDATA[Analysis Financial Performance of Regional Government in Bengkulu Province ]]>
<![CDATA[Rara Mianti]]>;
<![CDATA[Fachruzzaman Fachruzzaman]]>
<![CDATA[ E-Mabis: Jurnal Ekonomi Manajemen dan Bisnis Vol 21, No 2 (2020): Oktober ]]>
Publisher : <![CDATA[Faculty of Economics and Business, Universitas Malikussaleh ]]>
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DOI: 10.29103/e-mabis.v21i2.699
<![CDATA[This research is using quantitative approach which aims to determine whether there are differences in the area ratio based on fiscal decentralization ratio of local financial, local financial dependency ratio, the ratio of the area of financial independence, effectiveness ratio , the ratio of growth ( growth) PAD , the ratio ( share) of revenue over the last ten years . By using the entire sample of local governments as Bengkulu province which is not an expansion of the area during the study period from 1995 to 2012 .That the government of Bengkulu , South Bengkulu , North Bengkulu , Rejang Lebong . Testing the hypothesis in this study was conducted with two analytical tools are paired sample t - test and Wilcoxon signed ranks test using SPSS analysis tool using a significant level of 0.025 % . The results of these tests indicate that there is significantly different as the local government 's financial performance during the period of Bengkulu province last ten years , well after the implementation of regional autonomy and after the economic crisis .]]>
<![CDATA[Type of Performance Measurement System and Management Commitment ]]>
<![CDATA[Fachruzzaman Fachruzzaman]]>
<![CDATA[ E-Mabis: Jurnal Ekonomi Manajemen dan Bisnis Vol 22, No 2 (2021): Volume 22, Nomor 2, Oktober 2021 ]]>
Publisher : <![CDATA[Faculty of Economics and Business, Universitas Malikussaleh ]]>
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DOI: 10.29103/e-mabis.v22i2.694
<![CDATA[This study aims to categorize the performance measurement system and management commitment of Bengkulu regional apparatus, and obtain empirical evidence of the relationship between the performance measurement system and management commitment. This study uses a quantitative approach with a survey method. Primary data was collected using a questionnaire distributed to elements of leadership and staff involved in the planning, implementation and/or supervision process at the Regional Work Units (SKPD) in Bengkulu. The results show that the SKPD performance measurement system is categorized in the worst case with management commitment in the category of getting started but limited performance. Empirically, the performance measurement system has a relationship with management commitment.]]>
<![CDATA[The accounting information system impact on micro, small, medium-sized enterprises performances in Bengkulu ]]>
<![CDATA[Fachruzzaman Fachruzzaman]]>;
<![CDATA[Rini Indriani]]>;
<![CDATA[Pratana Puspa Mediastuty]]>;
<![CDATA[Vika Fitranita]]>;
<![CDATA[Adista Anbarani Putri Zaman]]>
<![CDATA[ JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Vol 18, No 2 (2021): JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen ]]>
Publisher : <![CDATA[University of Islam Malang ]]>
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DOI: 10.31106/jema.v18i2.12530
<![CDATA[The role of accounting information system (AIS) incorporating to firms' daily operations and management remains indisputable. This paper aims to study the effect of AIS on micro, small, medium-sized enterprises' (MSMEs) financial performance. A total of 522 datasets were gathered from structured questionnaires that were distributed to MSME owners in Bengkulu Province. Partial least squares regression (PLS) was used to build a model for predicting and evaluating the structural model of the study. Similar to the previous study, the result of the study revealed that although the majority of respondents were not implemented AIS properly, they have perceived that AIS has a positive effect on micro, small, and medium enterprises' performances. Moreover, it has also been found that the positive perception of accounting information usages is influenced by accounting resources and the application of basic accounting.]]>
<![CDATA[Effect of Effectiveness of Operational Audit, Internal Control and Professionalism of Financial Management Apparatus on the Quality of Financial Statements at the BLUD RSUD dr. M. Yunus Bengkulu ]]>
<![CDATA[Fachruzzaman Fachruzzaman]]>;
<![CDATA[Aulia Permatasari]]>;
<![CDATA[Abdullah Abdullah]]>
<![CDATA[ Journal of Indonesian Management (JIM) Vol. 1 No. 3 (2021): SEPTEMBER ]]>
Publisher : <![CDATA[Penerbit ADM Bengkulu ]]>
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DOI: 10.53697/jim.v1i3.233
<![CDATA[The purpose of this study was to determine whether the effectiveness of operational audits, internal controls and the professionalism of financial management officials had an effect on the Quality of Financial Statements in the BLUD of the RSUD dr. M. Yunus Bengkulu.This research is a comparative causal study with a quantitative approach. The data used in this study are primary data through answers to questionnaires from research respondents. Respondents of this study were financial management apparatus at the BLUD RSUD dr. M. Yunus Bengkulu. To obtain data, field research techniques are used with Documentation, namely collecting secondary data such as books, literature, leaflets and archives relating to the object of research, interviews to strengthen the author's arguments and distributing questionnaires. All data presentation and analysis used in this study used the SPSS program (Statistical Product and Service Solution). To test the questionnaire analyzes used validity test, reliability test, classic assumption test consisting of normality test, multicollinearity test and heterocedasticity test. The results of this study indicate that the effectiveness of operational audits, internal control and professionalism have a significant effect on the quality of financial reports in the BLUD of the RSUD dr. M. Yunus Bengkulu.]]>
<![CDATA[Pengaruh koneksitas organ corporate governance, ineffective monitoring dan manajemen laba terhadap fraudulent financial reporting ]]>
<![CDATA[Oriza Zea Sabrina]]>;
<![CDATA[Fachruzzaman Fachruzzaman]]>;
<![CDATA[Pratana Puspa Midiastuty]]>;
<![CDATA[Eddy Suranta]]>
<![CDATA[ Jurnal Akuntansi, Keuangan, dan Manajemen Vol. 1 No. 2 (2020): Maret ]]>
Publisher : <![CDATA[Penerbit Goodwood ]]>
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DOI: 10.35912/jakman.v1i2.11
<![CDATA[Purpose: This study aims to provide empirical evidence of the Effect of Organ Connectivity in Corporate Governance, Effective Monitoring, and Earnings Management on Fraudulent Financial Reporting on non-financial companies listed on the Indonesia Stock Exchange with an observation period from 2010-2018. Research methodology: The measurement of corporate governance organ connectivity used dummy variables. Effective monitoring used the proportion of independent commissioners to the number of boards. The Modified Jones model was used to Measure earnings management. The cheating prediction model used the combination of Beneish M-Score and Altman Z-Score. Results: Corporate governance organs that have political connections and ineffective monitoring have no effect on fraudulent financial reporting, while earnings management has an effect on fraudulent financial reporting. The practice of earnings management carried out by companies is not caused by the company's motivation to carry out fraudulent financial reporting. Limitation: The limitations of this study are due to the use of logistic regression by using a combined model of Beneish M-Score and Altman Z-Score still found type I and type II errors. The research variables can only explain the fraudulent financial reporting of 24.7% and is less precise in determining the category of companies that have political connections or not. Contribution: This research provides an overview and understanding as a reference for stakeholders in the detection of fraudulent financial statements and for further research. Keywords: Fraudulent financial reporting, Independent commissioner, Independent director, Audit committee, Ineffective monitoring, Earnings management]]>
<![CDATA[Pengaruh siklus hidup perusahaan terhadap penghindaran pajak dengan manajemen laba sebagai variabel intervening ]]>
<![CDATA[Trie Lestari]]>;
<![CDATA[Eddy Suranta]]>;
<![CDATA[Pratana Puspa Midiastuty]]>;
<![CDATA[Fachruzzaman Fachruzzaman]]>
<![CDATA[ Jurnal Akuntansi, Keuangan, dan Manajemen Vol. 1 No. 3 (2020): Juni ]]>
Publisher : <![CDATA[Penerbit Goodwood ]]>
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DOI: 10.35912/jakman.v1i3.20
<![CDATA[Purpose: This study aims to empirically prove the influence of the company’s life cycle on tax avoidance with earnings management as an intervening variable. Research methodology: Tax avoidance used ETR proxies and firm life cycle was proxied using an average sales growth of 5 years. The firm life cycle used the Dummy variable, valued at 1 classified growth stage and valued at 0 mature stages. Study sample of non-financial companies listed on the Indonesia Stock Exchange in 2010-2018. The sample selection method is Purposive Sampling method with 668 observations. Data analysis method with multiple regression analysis. Results: The firm life cycle has an influence on tax avoidance, indicating companies that are in a mature life cycle will avoid lower taxes than companies that are in the growth stage. Regression results indicate that earnings management variable is a partial intervening/mediation variable (Partial Mediation), which indicates that the firm life cycle influences tax avoidance through earnings management. Limitations: The limitation of this study is that the firm life cycle variables studied were only two cycles. In addition, the limitation of this study is that it only uses proxies for average sales growth to classify the life cycles of sample companies. Contribution: To add references related to tax avoidance, firm’s life cycle and earnings management. Suggestions for further research are adding other cycles so that they can more broadly see the effect of the firm’s life cycle on tax avoidance. And use other proxies that are more representative in classifying the firm’s life cycle, such as using based on cash flow patterns. Keywords: Tax avoidance, Firm life cycle, Earnings management]]>
<![CDATA[Penilaian Kinerja Pegawai Negeri Sipil pada Badan Kepegawaian Daerah Provinsi Bengkulu ]]>
<![CDATA[loly nurfianto]]>;
<![CDATA[Fachruzzaman Fachruzzaman]]>;
<![CDATA[Yumiati Yumiati]]>
<![CDATA[ Journal Of Administration and Educational Management (ALIGNMENT) Vol 5 No 2 (2022): Alignment:Journal of Administration and Educational Management ]]>
Publisher : <![CDATA[Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE) ]]>
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DOI: 10.31539/alignment.v5i2.3935
<![CDATA[Employee Performance Assessment is one of the links in staffing management. Assessment of work performance is an evaluation of the results of the implementation of an employee's work in order to achieve the objectives of an organization based on the benchmarks and standards set. Bengkulu Provincial Staffing Agency is the opd that first conducted and implemented the Assessment of Work Performance in the Bengkulu Provincial Government Environment, which refers to Government Regulation No. 46 of 2011 and Regulation of the Head of State Personnel Agency No. 1 of 2013 concerning The Implementation Provisions of Government Regulation No. 46 of 2011, which is a guideline for Officials who assess or Civil Servants in implementing the provisions of civil servant work performance assessment. This research was conducted in order to know and describe the implementation of civil servant work performance assessment, know the results of civil servant work performance assessment, and to know what are the factors that hinder the Assessment of Civil Servants' Work Performance. This study uses qualitative method based on case study, informant interview as many as 9 (nine) people. Based on the results of the study, the implementation of civil servant performance assessment that civil servants in the Regional Staffing Agency of Bengkulu Province has compiled employee work targets, and the results of the assessment of the performance of civil servants have been running well which can be seen from the results of civil servant performance targets in 2018 and 2019 that have been good value.]]>
<![CDATA[ANALISIS FAKTOR YANG MEMPENGARUHI KINERJA KEUANGAN BANK BENGKULU ]]>
<![CDATA[Dearsa Putri Utami]]>;
<![CDATA[Fachruzzaman Fachruzzaman]]>;
<![CDATA[Lisa Martiah Nila Puspita]]>
<![CDATA[ JURNAL FAIRNESS Vol. 8 No. 1 (2018) ]]>
Publisher : <![CDATA[UNIB Press ]]>
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DOI: 10.33369/fairness.v8i1.15194
<![CDATA[This study aims to evaluate operating profit achievement and analyze financial performance factors of Main Branch of Bank Bengkulu. This type of research uses descriptive qualitative with an association approach. The result shows that the achievement of Main Branch of Bank Bengkulu isn’t achieved due to various factors. The results of the interview concluded the factors that led to the non-achievement of profit is factor of macroeconomic conditions, monetary policy, fiscal policies, competitors, human resources and strategies. The results of the association approach prove that there is a relationship between the profit achievement and employee performance.]]>
<![CDATA[PENGARUH ARUS KAS OPERASI, SIKLUS OPERASI, EFEKTIFITAS DEWAN KOMISARIS, DAN EFEKTIFITAS KOMITE AUDIT TERHADAP PERSISTENSI LABA (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2014-2018) ]]>
<![CDATA[Mujiono Mujiono]]>;
<![CDATA[Madani Hatta]]>;
<![CDATA[Fachruzzaman Fachruzzaman]]>;
<![CDATA[Baihaqi Baihaqi]]>
<![CDATA[ JURNAL FAIRNESS Vol. 11 No. 2 (2021) ]]>
Publisher : <![CDATA[UNIB Press ]]>
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DOI: 10.33369/fairness.v11i2.18448
<![CDATA[Purpose : This study aims to give empirical evidence on the operating cash flow, operasting cycle, effectiveness of the board of commissioners and effectiveness of audit committee on earnings persistance. The sample used in the study was manufacture companies listed on the Indonesia Stock Exchange in 2014-2018 with a total sample of 400 observations.Research methodology : This study was tested using multiple regression analysis with the SPSS version 24 program. The sample used in this study was a manufacturing company listed on the Indonesia Stock Exchange in 2014-2018. The sample in this study was selected using the purposive sampling method with a total sample of 400 observations.Result : The results of the study indicate that operating cash flow and the effectiveness of the board of commissioners have a positive effect on earnings persistence, but for operating cycle variables and audit committee effectiveness have no effect on earnings persistence.Limitations : The limitation of this research is that some of the sample companies' financial and annual reports cannot be accessed, so that in terms of the number of samples, the number of samples is reduced and the results of the research may be less than optimal.Contribution : The implication of this research is to provide theoretical information about agency theory in which there is an agency conflict that can cause a decrease in earnings persistence so that monitoring costs are needed to minimize agency conflict. For manufacturing companies and for further research, this research is expected to provide additional information and understanding of what can encourage an increase in earnings persistence.]]>
