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All Journal Infestasi Jurnal Bisnis dan Manajemen Dinamika Ekonomi - Jurnal Ekonomi dan Bisnis Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan (JRAMB) Jurnal Riset Akuntansi Mercu Buana RATIO: Reviu Akuntansi Kontemporer Indonesia JWM (JURNAL WAWASAN MANAJEMEN) Governors Jurnal Ilmiah Akuntansi Keuangan dan Bisnis Jurnal Riset Ilmiah
Fahmi Rizani
Universitas Lambung Mangkurat
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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PERBANDINGAN KINERJA PEMERINTAH DAERAH DI INDONESIA Netty Nurhayati; Fahmi Rizani; Kadir -
InFestasi Vol 15, No 1 (2019): JUNI
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v15i1.5484

Abstract

This study aims to compare the performance of  district / city governments  in Indonesia that obtain WTP and Non-WTP opinion from BPK RI for 2014-2016 period. The financial performance variables are measured by financial ratios (decentralization degree ratio, independence ratio, effectiveness ratio , growth ratio) and performance of local government administration are measured by performance evaluation score of local government administration (EKPPD score). Sampling method using purposive sampling with judgment sampling technique. The sample in this study 216 districts / cities, consisting of 108 districts / cities that obtain WTP opinion and 108 districts / cities that obtain Non-WTP opinion. Hypothesis testing using nonparametric test ‘Mann-Whitney U Test’. The results of this study, state that the financial performance of local government and performance of local government administration on district / city governments in Indonesia that obtain WTP opinion is significantly different and better than district / city governments in Indonesia that obtained Non-WTP opinion. This difference shows that district / city  government that obtain WTP opinion has proven to be better in terms of financial management and local government administration compared to those who obtain Non WTP opinions.
Faktor-Faktor Yang Mempengaruhi Opini Audit Going Concern Pada Perusahaan Manufaktur Yang Terdaftar Pada Bursa Efek Indonesia (2016–2018) Sriyunia Anizar; Fahmi Rizani; Ade Adriani
Ratio : Reviu Akuntansi Kontemporer Indonesia Vol 3, No 1 (2022): Reviu Akuntansi Kontemporer Indonesia
Publisher : Lembaga Publikasi Ilmiah dan Penerbitan (LPIP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/ratio.v3i1.13157

Abstract

In 2016, the online media, kontan.com, stated that not all issuers listed on the IDX have a business continuity. In 2018 cases of misuse of funds had a significant impact on the company's going concern (SNP) involving KAP. The purpose of this research is to examine the effect of company growth, ROA, audit tenure, KAP reputation on giving going concern audit opinion, opinion shopping on giving going concern audit opinion, previous year's audit on going concern audit opinion.This research is an associative quantitative study with the unit of analysis of audited financial statements and independent auditor reports issued by KAP. This study uses secondary data, data analysis techniques used logistic regression with SPPS version 26 software. The sample selection using purposive sampling method. The research results show that the influence of company growth, audit tenure, KAP reputation and opinion shopping has no effect on going concern audit opinion, while ROA and previous year's audit opinion has an effect on going concern audit opinion.
ANALISIS KECURANGAN LAPORAN KEUANGAN : PENGUJIAN TEORI FRAUDDIAMOND (STUDI PADA PERUSAHAAN MANUFAKTUR DI INDONESIA) Fahmi Rizani; Rasidah; Riyanda Putra
JWM (JURNAL WAWASAN MANAJEMEN) Vol. 7 No. 3 (2019)
Publisher : Universitas Lambung Mangkurat

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (346.705 KB) | DOI: 10.20527/jwm.v7i3.57

Abstract

This study aims to determine the factors that influence fraud in financial statements. Detection of fraudulent financial statements using the theory of Fraud Diamond in manufacturing companies listed on the Indonesia Stock Exchange in 2016-2017. Fraud Diamond proposed by Wolfe and Hermanson (2009). Four variables of fraud diamond were tested which consisted of pressure, opportunity, rationalization and competency. Pressure is proxied by financial targets, financial stability, external pressures and individual financial needs. Opportunities are proxied by the effectiveness of supervision and the nature of the industry. Rationalization is proxied by the change of auditors, and Competency (capability) is proxyized by the replacement of the board of directors. The research sample used was 70 manufacturing companies listing on the Indonesia Stock Exchange in the 2016-2017 period with 140 financial statements. Data were analyzed using logistic regression analysis. The results showed that the variables financial targets, financial stability, external pressures, individual financial needs of supervision, ineffective monitoring, the nature of the industry, change of auditors and changes in the board of directors did not have an influence on financial statement fraud. From the results of these studies indicate that all research variables studied at each manufacturing company have not been able to indicate financial statement fraud.
Manufacturing Industry Environment: The Effect of Incentive Structures on Group Performance Fahmi Rizani; Sondakh Grivaldi Antonius; Sarwani Sarwani
Jurnal Bisnis Manajemen Vol 19, No 1 (2018): March 2018
Publisher : Fakultas Ekonomi dan Bisnis Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (478.169 KB) | DOI: 10.24198/jbm.v19i1.150

Abstract

In the manufacturing industry environment, assembly lines and teams are applied to several industries such as Ford's automotive industry that implements assembly lines and Volvo which implements teams (Libby and Thorne, 2009). This study aims to examine the effect of incentive structures on group performance in a manufacturing environment. The incentive structures used in this study are individual incentives, group incentives, and mixed incentives, while the manufacturing environment used is the assembly line and team. This research is a laboratory experiment which involved 150 students as the subject sample for the study and it used factorial design 3 x 2 between subjects. The subject sample was assigned to a create building using bricks in accordance with the instructions. The results showed that the incentive structure influenced the group performance on the assembly line and team. It was found that in a team, group incentives motivate group members to interact, share information, and work together to produce more wonderful results, group incentives produce higher group performance than individual and mixed incentives. In regard to assembly lines, individual incentives resulted into higher group performance than group and mixed incentives, since individual incentives tend to motivate individuals to work for better output(s).
Deteksi Kecurangan Laporan Keuangan Melalui Fraud Diamond Studi Pada Badan Usaha Milik Negara Periode Tahun 2015-2018 Nadya Septerini; Fahmi Rizani; Kadir Kadir
Jurnal Ilmiah Akuntansi Keuangan dan Bisnis (JIKABI) Vol 2, No 1 (2023): Jurnal Ilmiah Akuntansi Keuangan dan Bisnis (JIKABI) - MEI
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jbi.v2i1.1713

Abstract

Penelitian ini dilatarbelakangi oleh meningkatnya kasus kecurangan laporan keuangan berdasarkan hasil survey Association Of Certified Fraud Examiners Indonesia pada tahun 2012-2016. Penelitian ini bertujuan untuk menguji pengaruh diamond fraud terhadap kecurangan laporan keuangan pada Badan Usaha Milik Negara yang terdaftar di Bursa Efek Indonesia. Variabel tekanan terdiri atas stabilitas keuangan, tekanan eksternal, kebutuhan keuangan individu, dan target keuangan. Variabel peluang terdiri dari sifat industri, ketidakefektifan monitoring, dan transaksi pihak istimewa. Variabel rasionalisasi terdiri  total akrual dan pergantian kantor akuntan publik. Variabel kemampuan terdiri dari pergantian direksi. Sampel dalam penelitian ini ditentukan menggunakan metode purposive sampling. Analisis regresi logistik digunakan untuk menguji penelitian ini. Hasil penelitian ini menunjukkan bahwa stabilitas keuangan, tekanan eksternal, kebutuhan keuangan individu, target keuangan, sifat industri, ketidakefektivan monitoring, transaksi pihak istimewa, total akrual, pergantian kantor akuntan publik tidak berpengaruh terhadap kecurangan laporan keuangan. Pergantian dewan direksi  berpengaruh terhadap kecurangan laporan keuangan.
Balanced Scorecard Approach At Regional General Hospital As Regional Public Services Agencies Emirallisa, Sindi; Rizani, Fahmi; Limarjani, Sustinah
GOVERNORS Vol. 2 No. 3 (2023): December 2023 issue
Publisher : Yayasan Cita Cendekiawan Al Khwarizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/governors.v2i3.2939

Abstract

The research aims to analyze the performance of the Regional Public Service Agency specifically at the A.M Parikesit’s Tenggarong Regional General Hospital, East Kalimantan, using the Balanced Scorecard as its approach. The type of reserach used is descriptive quantitative and the data collected in the form of primary and secondary data. Secondary data was obtained from financial statements, medical record reports, HR and Training reports and patient questionnaire data. Meanwhile, primary data were obtained from questionnaires of hospital employees distributed. The respondents of the study were 100 patient respondents and 188 employee respondents. The results showed that the performance of A.M. Parikesit Hospital based on the Balanced Scorecard approach was quite good. There are 2 perspectives that are classified as good and there are 3 other perspectives that are classified as less good. Of course, this is a reference for future development and improvement. However, this means that in each perspective special attention is needed, so that the weaknesses that occur can be evaluated and improved. 
TRANSAPARANSI ANGGARAN PADA WEBSITE RESMI PEMERINTAH PROVINSI DI INDONESIA Wahyudin Nor; Lili Safrida; Fahmi Rizani; Diah Fitriaty
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 5 (2021): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (418.517 KB) | DOI: 10.32670/fairvalue.v4i5.913

Abstract

There is a gap in the practice of budget tranparency through website and themajority of local governments have not optimized the use of Internet technology.The purpose of this paper is to examine the extent to which level of highereducation, internet access in households, local revenue, local expenditure andintergovernmental revenue influence budget transparency on the official website oflocal government. The data of this research comprise 102 budget document duringthe period 2017–2019 collected from 34 local governments across Indonesia byemploying the census method. The data then are analyzed using logistic regression.The results of this study show that level of higher education and internet access inhouseholds has a positive significant influence to budget transparency on localgovernment websites in Indonesia, while the local revenue has a negative nosignificant influence to budget transparency. Local expenditure andintergovernmental revenue has a positive no significant influences to budgettransparency on local government websites in Indonesia.
Pengaruh intervensi pemerintah terhadap kinerja keuangan dengan efisiensi sebagai variabel intervening Haderianor, Haderianor; Rizani , Fahmi; Rasidah, Rasidah
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 1 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (569.027 KB) | DOI: 10.32670/fairvalue.v5i1.1888

Abstract

This study aims to analyze more deeply: the effect of government intervention on the efficiency and financial performance of PDAMs, the role of efficiency in mediating the effect of government intervention on the financial performance of PDAMs. The sample of this research is 12 PDAMs in South Kalimantan with the unit of analysis, namely performance evaluation reports for six consecutive years in 2015-2020. The data analysis technique in this study uses Partial Least Square (PLS) with a calculation process assisted by the Smart PLS 3.29 application program. The results showed that government intervention in the form of equity participation had no significant effect on cost efficiency and financial performance in terms of cash ratios, billing effectiveness and solvency. However, government intervention has a significant effect on production efficiency and financial performance on the ROE aspect. The results also show that cost efficiency has a significant effect on financial performance in the ROE aspect and does not significantly affect the billing effectiveness, cash ratio, and solvency aspects. There is a significant effect of production efficiency on financial performance on the aspect of billing effectiveness, but no significant effect on the aspects of ROE, cash ratio, and solvency. Cost efficiency does not mediate the effect of government intervention on financial performance. Meanwhile, production efficiency can mediate the effect of government intervention on financial performance on the aspect of billing effectiveness, but cannot mediate on the aspects of ROE, cash ratio, and solvency
FAKTOR-FAKTOR YANG MEMPENGARUHI MINAT MAHASISWA BERKARIR SEBAGAI AKUNTAN PUBLIK(Studi Empiris pada Mahasiswa Program Studi S1 Akuntansi Fakultas Ekonomi dan Bisnis Universitas Lambung Mangkurat) Pramisty, Thata Surya; Rizani, Fahmi
SINERGI : Jurnal Riset Ilmiah Vol. 2 No. 1 (2025): SINERGI : Jurnal Riset Ilmiah, Januari 2025
Publisher : Lembaga Pendidikan dan Penelitian Manggala Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62335/944a3h83

Abstract

The purpose of this study is to examine and analyze the financial benefits that are offered, professional training, professional recognition, work environment, work-related stress, interpersonal relationships, and community dynamics in relation to Bachelor of S1 Akuntansi Faculty of Economics and Business at Universitas Lambung Mangkurat. The study's sample consisted of 797 active students from the S1 Academic Program at Universitas Lambung Mangkurat. There are around 286 respondents to this survey. The sample preparation method is nonprobability sampling using purposive sampling technique. The type of data that is used is called primer data. The data collection technique used in this study is called kuesionering. Multiple regression analysis, handled by the SPSS 26 program, is the data analysis method used in this study. The study concludes that the interest of Bachelor of Accounting students at Lambung Mangkurat University's Faculty of Economics and Business is significantly influenced by factors related to the job market and family environment. In the meantime, the interests of Lambung Mangkurat University's Bachelor of Accounting students are not significantly impacted by monetary awards, professional training, professional recognition, work environment, or personality
DAMPAK PENGUMUMAN HASIL PEMILIHAN UMUM 2024 PADA EMITEN LQ45 YANG TERDAFTAR DI BURSA EFEK INDONESIA Qisthi, Naila; Nailiah, Rusma; Rizani, Fahmi
Dinamika Ekonomi: Jurnal Ekonomi dan Bisnis Vol 18 No 1 (2025): DINAMIKA EKONOMI Jurnal Ekonomi dan Bisnis Vol.18 No.1 Maret 2025
Publisher : Sekolah Tinggi Ilmu Ekonomi Nasional (STIENAS) Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53651/jdeb.v18i1.583

Abstract

This study aimed to analyze the differences in the average abnormal return, trading volume activity, security return variability, and market capitalization in LQ45 stocks before and after the announcement of the 2024 general election results. The population in this study was stocks included in the LQ45 stock index listed on the Indonesia Stock Exchange for the period February - July 2024. The data used in this study were secondary data in the form of daily stock prices, The research period during 10 stock trading days, consisting of 5 days before and 5 days after the event. The analysis technique used was a paired sample t-test and Wilcoxon signed ranks test. The results of this study proved that there were differences before and after the announcement of the 2024 general election results on the average trading volume activity, in contrast to the abnormal return, security return variability, and market capitalization variables, where there was no difference in the average before and after the announcement of the 2024 general election results.
Co-Authors Ade Adriani Anizar, Sriyunia Antonius Grivaldi Sondakh Diah Fitriaty Emirallisa, Sindi Haderianor, Haderianor Kadir Kadir Kadir Lili Safrida Limarjani, Sustinah Nadya Septerini Netty Nurhayati Pramisty, Thata Surya Putra, Riyanda Qisthi, Naila Rasidah Rasidah Rasidah Rasidah, Rasidah Ratnasari, Yulia Riyanda Putra Rusma Nailiah Sarwani Sarwani Wahyudin Nor