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PENGARUH SISTEM PENGENDALIAN MANAJEMEN DAN KECERDASAN EMOSIONAL TERHADAP KINERJA STAFF ATC DENGAN LOCUS OF CONTROL SEBAGAI VARIABEL PEMODERASI (Studi Kasus pada Perum LPPNPI AirNav Indonesia) Anjumi, Fathul Huda; Yaya, Rizal
Riset Akuntansi dan Keuangan Indonesia Vol 1, No 1 (2016): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

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The objective of this study is to analyze the effect of management control system and emotional intelligence on the performance of Air Traffic Controller (ATC) staffs with locus of control as a moderating variabel. This analysis used management control system and emotional intelligence as independent variables. The dependent variable is Performance of Air Traffic Controller. The samples used in this research are58 ATC staff with minimum education of Diploma 1 which was surveyed between 24 September to 5 November 2015. The statistical method used in this study is moderating regression analysis for the statistical test of hypothesis testing and statistical t test.Based on the analysis ofquestionnaires obtainedfound that the emotional intelligence hasa positive and significant impact on performance, while management control system does not have a significant effect on performance. Meanwhile in the statistical test by using locus of control as moderating variable, all independent variables have positive and significant influence.

Analisis Pengaruh Faktor Internal Bank Terhadap Npl Dan Aplikasi Loan Loss Ratio-Based Model Maryandi, Muhammad Samsul; Yaya, Rizal; Supriyono, Edi
208-7721
Publisher : Jurnal Bisnis Teori & Implementasi

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Penelitian ini bertujuan untuk menganalisis pengaruh faktor internal bank (ekspansi kredit, effisiensi opersional, bunga kredit dan NPL periode sebelumnya) terhadap NPL dan mengukur sensitivitas kerugian sistematis setiap jenis kredit pada Bank Umum Konvensional di Indonesia. Akibat meningkatnya rasio NPL di Indonesia pada beberapa periode terakhir, maka penelitian ini penting untuk dilakukan.Penelitian ini memiliki beberapa keunggulan dibandingkan penelitian sebelumnya, seperti penggunaan model GMM dengan sampel 97 bank, periode kuartal II 2013-kuartal II 2015. Selain itu, digunakan juga Loan Loss Ratio-Based Model untuk mengukur sensitivitas kegagalan kredit dengan sampel seluruh Bank Umum Konvensional berdasarkan kelompoknya, periode Januari 2011-Juni 2015. Hasil analisis Generalized Method of Moment membuktikan bahwa ekspansi kredit, effisiensi operasional, bunga kredit dan NPL satu periode sebelumnya secara individu berpengaruh positif terhadap NPL, sedangkan NPL dua periode sebelumnya disimpulkan berpengaruh negatif. Sementara itu, berdasarkan analisis Loan Loss Ratio-Based Model, kredit modal kerja pada Bank BUMN, kredit investasi pada Bank BUSN dan BPD, dan kredit konsumsi pada Bank Asing-Campuran disimpulkan memiliki tingkat sensitivitas kegagalan tertinggi disetiap kelompok bank. Namun secara keseluruhan, kredit investasi pada kelompok BPD menjadi kredit dengan tingkat sensitivitas tertinggi diantara jenis kredit yang ada pada Bank Umum Konvensional, sedangkan terendah adalah kredit konsumsi pada kelompok Bank BUMN.

Variabel â Variabel Yang Dapat Memengaruhi Peringkat Obligasi (Studi Kasus Perusahaan Non Keuangan dan Non Jasa yang Terdaftar di Bursa Efek Indonesia) Tensia, Kurnia Oktavianti; Yaya, Rizal; Supriyono, Edi
208-7721
Publisher : Jurnal Bisnis Teori & Implementasi

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In this thesis, the author examines the variables that can affect the bond ratings issued by rating agency PT. PEFINDO on non-financial companies and non-services that are listed in the Indonesia Stock Exchange. Variables that are used to influence bond ratings that leverage ratio, liquidity ratio, profitability, productivity ratio, firm size, maturity and independent commissioners.The samples used were 116 with conventional bonds, to publish financial statements, have complete data, have positive earnings and bonds with AAA-BBB ratings during the observation period 2004 to 2013. Testing the hypothesis in this study using logistic regression.The results showed there are several variables that can affect the bond ratings and there are several variables that do not affect the bond ratings. Variables that can affect the bond ratings of variable leverage ratios, profitability ratios, company size, maturity, and independent commissioner. Meanwhile, the variables that do not affect the bond ratings of variable liquidity ratio and the productivity ratio.

PENGARUH SISTEM PENGENDALIAN MANAJEMEN DAN KECERDASAN EMOSIONAL TERHADAP KINERJA STAFF ATC DENGAN LOCUS OF CONTROL SEBAGAI VARIABEL PEMODERASI (Studi Kasus pada Perum LPPNPI AirNav Indonesia) Anjumi, Fathul Huda; Yaya, Rizal
Riset Akuntansi dan Keuangan Indonesia Vol 1, No 1 (2016): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v1i1.1976

The objective of this study is to analyze the effect of management control system and emotional intelligence on the performance of Air Traffic Controller (ATC) staffs with locus of control as a moderating variabel. This analysis used management control system and emotional intelligence as independent variables. The dependent variable is Performance of Air Traffic Controller. The samples used in this research are58 ATC staff with minimum education of Diploma 1 which was surveyed between 24 September to 5 November 2015. The statistical method used in this study is moderating regression analysis for the statistical test of hypothesis testing and statistical t test.Based on the analysis ofquestionnaires obtainedfound that the emotional intelligence hasa positive and significant impact on performance, while management control system does not have a significant effect on performance. Meanwhile in the statistical test by using locus of control as moderating variable, all independent variables have positive and significant influence.

PROVINCIAL CAPITAL EXPENDITURE AND THE FACTORS INFLUENCE THE BUDGET: BEFORE AND AFTER THE GOVERNOR ELECTION Yaya, Rizal; Savitri, Diah
Muhammadiyah International Journal of Economics and Business Vol. 2, No.1, 2019
Publisher : Muhammadiyah University Press

This study aims to find out factors that have influence on capital expenditure in provincial government before and after the Governor election. It involved 32 provincial governments in Indonesia as the sample. The sampling technique was purposive sampling. The secondary data was obtained from the report of budget realization of provincial government in Indonesia. The methodology of analysis was multiple linear regression analysis. The result of this study shows that both local revenue and area size have positive effect on capital expenditure. Meanwhile, Special Allocation Fund has negative effect on capital expenditure. In overall, the independent variable explains 65.9% of the dependent variable, while the rests are influenced by other variables not analyzed in this study.

WHISTLEBLOWING DAN FAKTOR-FAKTOR YANG MEMPENGARUHI NIAT MELAKSANAKANNYA OLEH APARATUR SIPIL NEGARA Lestari, Rohmaida; Yaya, Rizal
Jurnal Akuntansi Vol 21, No 3 (2017): September 2017
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

This research aims at examining determinants of whistleblowing intentions by civil servants. The subject of this research is civil servants who work at the Ministry of Finance in Yogyakarta Regional Office whom 79 were selected based on convenience sampling method. Data were collected through questionnaire survey during October-November 2016. Based on multiple regression analysis, the result shows that personal cost and fraud seriousness are significant in influencing whistleblowing intentions by the civil servants. On the other hand ethical climate-egoism, ethical climate-benevolence, ethical climate-principle, internal locus of control and organizational commitment are not significant.

Public-Private Partnerships: an International Development vis a vis Indonesia Experience YAYA, RIZAL
Jurnal Studi Pemerintahan Vol 5, No 2 (2014): August 2014
Publisher : Universitas Muhammadiyah Yogyakarta

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For more than two decades, Public Private Partnerships(PPP) had developed worldwide as an instrumentto procure public infrastructure where governmentfunds are limited. This practice supports thecovergent theory of the public and private sector.Indonesia experience with PPP follows most of whathad been done by countries overseas with somedeviations. The main reasons for going for PPP forIndonesia government is to fill the gap in financeand capability in procuring the infrastructure. Unofficialreason such as for off-balance sheet and ideologicalis not relevant. Up to now, the Governmentonly allow investment in hard economic infrastructure.Instead of using pure private finance, IndonesiaGovernment facilitates public funds either fromCentral Government or Local Governments to financePPP projects. In most cases, this involvementis because of marginality of the project. This resultsin the condition where the Government still hasdominant role in the existing PPP projects. Comparedto the PPP framework in other countries likein the UK, Indonesia PPP lacks of attention on outputspecification and risk transfer. This may be becauseof lacking of experiences as well as due tohigh degree of Government involvement. Rigorouspolicy is needed in this area to ensure Governmentto achieve better value for money.Keywords: Public-Private Partnerships, Public InfrastructureProcurement, International PPP, IndonesiaPPP, value for money mechanism

FAKTOR-FAKTOR YANG MEMPENGARUHI VOLUME DAN PORSI PEMBIAYAAN BERBASIS BAGI HASIL PADA PERBANKAN SYARIAH DI INDONESIA Furqaini, Nisa; Yaya, Rizal
JRAK (Jurnal Riset Akuntansi dan Komputerisasi Akuntansi) Vol 7 No 1 (2016): JRAK : Jurnal Riset Akuntansi & Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

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This study aimed to determine the effect of third-party funds (Dana Pihak Ketiga/DPK), the level of profit sharing, non-performing financing (NPF), and the capital adequacy ratio (CAR) to the financing volume and financing portion based on profit sharing  on Islamic banking in Indonesia. The samples used were 10 Islamic Banks for period September 2011 to December 2014. Using multiple linear regression analysis, results obtained third party funds, the level of profit sharing; non-performing financing and capital adequacy ratio significantly influence the financing volume and financing portion on profit sharing. The partial test result show that capital adequacy ratio have positive and significant impact to the financing volume and financing portion. On the other hand third party funds only positively influence on the financing  volume; non-performing financing negatively affect the financing volume and  the financing portion on profit sharing; the level of profit sharing did not affect the financing volume and financing portion on profit sharing.

GOVERNANCE OF VILLAGE OWNED ENTERPRISE FROM THE PERSPECTIVE OF REINVENTING GOVERNMENT Hasan, Faradillah; Yaya, Rizal
Riset Akuntansi dan Keuangan Indonesia Vol 4, No 3 (2019): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v4i3.9123

Act No Year 2014 on Village Government contains regulations concerning village decentralization to carry out villages development in accordance with their respective potential. Based on these regulations, each village has a big role in achieving village development goals. Therefore the establishment of BUM Desa is the right way to build a tradition of democracy in the village to achieve a higher economic degree of rural communities in achieving prosperity for the village community. The main idea in this thesis is how the public sector, especially the BUM Desa of the Tirta Mandiri, Ponggok Village, run its institutions more competitively, effectively and efficiently through the ten principles of Reinventing Government. This thesis uses an exploratory qualitative approach. Provided by several informants, including the Finance Chief, Secretary and Person in charge of BUM Tirta Mandiri Village and the Ponggok Village Community. Data collection techniques conducted by the researcher are interviews, observation and literature review. Data analysis method used is a descriptive method. The collected data is then analyzed using the interactive analysis method of Miles and Huberman which consists of four stages. Based on the results of this thesis, it was found that the 10 principles initiated by Osborne and Gaebler underlie the success in the management of BUM Desa Tirta Mandiri in Ponggok Village, Klaten, Central Java

CEO Tenure, ESG Disclosure; Financial Performance; Sustainability Performance; Sustainability Reporting Asâ€™ari, Tengku Muhamad Hasan; Yaya, Rizal
Jurnal Reviu Akuntansi dan Keuangan Vol 10, No 2: Jurnal Reviu Akuntansi dan Keuangan (In Progress)
Publisher : Universitas Muhammadiyah Malang

Poor financial performance in some State-Owned Enterprises (SOEs) in the last decade have been at publicâ€™s concern. This study aims at analyzing the influence of capital contribution, asset growth, liqudity, and state ownership on financial performance of state-owned enterprises. The subject in this study is SOEs listed in the Indonesian Stock Exchange during 2015-2018. Eigthy samples were collected and analysed by using multiple regression analysis. The results of the statistical test shows that state ownership measured by percentage of shares owned by the government has a negative and significant effect on financial performance state-owned. Meanwhile other variables such as capital contribution, asset growth and liqudity have no effect on financial performance of state-owned enterprises. This indicates that SOEs with high government shares tend to have more external intervention than those with less Government shares. For the SOEs with high government shares, there is a strong need to be managed with more professional to have better financial performance.

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