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All Journal Managament Insight: Jurnal Ilmiah Manajemen EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis MABIS: Manajemen dan Bisnis Jurnal Ilmiah Edunomika (JIE) Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Abdimas Bina Bangsa East Asian Journal of Multidisciplinary Research (EAJMR) KREATIF: Jurnal Pengabdian Masyarakat Nusantara Journal of Public and Business Accounting Jurnal Fairness The Manager Reveiew Student Journal of Business and Management (SJBM)
Fadli Fadli
Unib Press Universitas Bengkulu
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Mathematics Public Health Social Sciences Other

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PENGARUH KODE ETIK, KOMPETENSI, DAN PENGALAMAN TERHADAP SKEPTISME PROFESIONAL AUDITOR (STUDI KASUS PADA INSPEKTORAT PROVINSI BENGKULU) Asmil Darafni; , fadli; , Praningrum
Management Insight: Jurnal Ilmiah Manajemen Vol 12, No 1 (2017): Managament Insight: Jurnal Ilmiah Manajemen
Publisher : Unib Press Universitas Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (955.057 KB) | DOI: 10.33369/insight.12.1.41-57

Abstract

The purpose of this research is to know the influence of ethical code; competency and experience towards professional sceptic of auditors in the Inspectorate Office of Bengkulu Province by simultaneously and partially. The sample in this research are auditors of Inspectorate Office of Bengkulu Province taken usingcensus method. The number of respondents are 46 respondents. The method of the data analysis used was multiple regression analysis. The results from the data analysis show that: (1) the ethical code; competency and experience have positive and significant influence towardsprofessional sceptic of auditors at the Inspectorate of Bengkulu Province; (2) the ethical code have positive and significant influence towardsprofessional sceptic of auditors at the Inspectorate of Bengkulu Province; (3) the competency have positive and significant influence towardsprofessional sceptic of auditors at the Inspectorate of Bengkulu Province; and (4) the experience have positive and significant influence towardsprofessional sceptic of auditors at the Inspectorate of Bengkulu Province. Its mean if the ethical code, competency and experience have increasing, the professional sceptic of auditors at the Inspectorate of Bengkulu Province will be higher.
Kinerja Pengelola Keuangan Provinsi Bengkulu Dalam Persepektif Komitmen Organisasi dan Gaya Kepemimpinan Abdullah; Zerini Venisa; Fadli
Journal of Public and Business Accounting Vol. 3 No. 2 (2022): July - December
Publisher : Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Widya Gama

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1637.963 KB) | DOI: 10.31328/jopba.v3i2.257

Abstract

Penelitian ini bertujuan untuk membuktikan seberapa besar pengaruh komitmen organisasi dan gaya kepemimpinan terhadap kinerja pengelola keuangan di SKPD Provinsi Bengkulu dengan menggunakan teori atribusi. Populasi penelitian ini adalah aparatur sipil negara yang bekerja sebagai pengelola keuangan di SKPD Provinsi Bengkulu. Sampel sebanyak 184 responden dengan jabatan pengelola keuangan dan pernah mengikuti pelatihan pengelolaan keuangan. Metode pengambilan sampel yang digunakan adalah purposive sampling. Penelitian ini menggunakan pendekatan kuantitatif, melalui pengumpulan data primer dengan menggunakan kuesioner yang berisi pernyataan-pernyataan dengan menggunakan skala Likert. Dalam menganalisis pengaruh variabel bebas terhadap variabel terikat dilakukan analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa: (1) komitmen organisasi terbukti berpengaruh positif dan signifikan terhadap kinerja manajer keuangan, (2) gaya kepemimpinan terbukti berpengaruh positif dan signifikan terhadap kinerja manajer keuangan.
SOSIALISASI PEMANFAATAN MARKETPLACE SEBAGAI UPAYA MENINGKATKAN PENDAPATAN DAN DAYA SAING USAHA MIKRO KECIL DAN MENENGAH (UMKM) DI DESA RINDU HATI KABUPATEN BENGKULU TENGAH Vika Fitranita; Fadli Fadli; Isma Coryanata
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 4 No. 2 (2023): Volume 4 Nomor 2 Tahun 2023
Publisher : Universitas Pahlawan Tuanku Tambusai

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

Abstract

Tujuan pelaksanaan pengabdian ini adalah memberikan pengenalan kepada UMKM Desa Rindu Hati mengenai transaksi jual beli dengan penggunaan marketplace,Memberikan pengetahuan serta pengalaman kepada masyarakat terhadap kemudahan transaksi didalam marketplace, memberikan pengetahuan kepada masyarakat bahwa memasarkan produk dengan menggunakan media marketplace dapat menjadi Langkah sebagai upaya memperkenalkan produk kopi petik merah secara luas, peningkatan pendapatan dan daya saing. Sebelum kegiatan pengabdian berlangsung dilakukan diskusi terlebih dahulu dengan perangkat desa Rindu Hati terkait dengan permasalahan yang dihadapi oleh pelaku usaha yang dituangkan dalam bentuk materi pelatihan yang diselenggarakan oleh Dosen Magister Akuntansi Fakultas Ekonomi dan Bisnis Universitas Bengkulu. Bentuk kegiatan pengabdian ini yaitu pelatihan berbagai materi terkait dengan pemanfaatan marketplace dengan dihadiri 50 peserta kegiatan yang merupakan pelaku usaha pada Desa Rindu Hati, Bengkulu Tengah. Dalam pelaksanaan materi pelatihan, disisipkan praktek bagaimana cara mendaftarkan diri hingga memasarkan produk usaha. Selanjutnya untuk lebih memantapkan materi disesi terakhir dibuka tanya jawab dan diskusi dan pendampingan untuk pelaku usaha mendaftarkan diri pada marketplace teersebut.. Saran dari kegiatan ini adalah perlu adanya pendampingan lanjutan dilapangan dan kontrol pelaksanaan terkait kegiatan pemanfaatan marketplace.
PELUANG BISNIS MELALUI KEGIATAN KEWIRAUSAHAAN DAN PENGHITUNGAN HARGA POKOK PRODUKSI SERTA HARGA JUAL PRODUK MINUMAN OBAT TRADISIONAL Lismawati Lismawati; Fadli Fadli; Isma Coryanata; Indah Oktari Wijayanti
Jurnal Abdimas Bina Bangsa Vol. 4 No. 1 (2023): Jurnal Abdimas Bina Bangsa
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/jabb.v4i1.391

Abstract

This community service aims to provide skills and knowledge about business opportunities  through entrepreneurial activities  and calculating the cost of goods produced and selling prices  of traditional medicine beverage products. The target group in this service activity is mothers and young women of home industry players in the community of Sri Kuncoro Village, Pondok Kelapa District, Central Bengkulu Regency. Service activities are carried out by providing practices on how to calculate the cost of goods produced and selling prices for traditional ginger medicine drinks. This activity provides results in the form of understanding and knowledge possessed by mothers and young women of home industry players in the  community of Sri Kuncoro Village, Pondok Kelapa District, Central Bengkulu Regency about calculating the cost of goods produced and can determine the selling price of home industry products produced
Pengaruh Perencanaan Penganggaran dan E-Procurement terhadap Penyerapan Anggaran Ade Frankoe; Kamaludin Kamaludin; Fadli Fadli
The Manager Review Vol. 3 No. 1 (2021)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/tmr.v3i1.19604

Abstract

The purpose of this study was to determine the effect of planning and procurement of goods and services on the absorption of the Regional Budget. The data used in this study are primary data obtained from the results of distributing questionnaires in Bangka Belitung and Lampung provinces. Number of samples is 192 respondents from 66 the Local Government Organizations of Bangka Belitung and Lampung Provinces. The data analysis method used is descriptive analysis and regression analysis. The results obtained are: (1) Budget planning has a positive and significant effect on budget absorption in Lampung Province and Bangka Belitung Province. This result means that the more planned the activity budget in each SKPD / OPD, the higher the absorption of the budget; and (2) E-Procurement has a positive and significant effect on budget absorption in Lampung Province and Bangka Belitung Province. This result means that the better the implementation of e-procurement (procurement of goods and services) in each SKPD / OPD, the higher the budget absorption.
Analisis Kebijakan Pembayaran Iuran Autodebet Rekening Peserta JKN-KIS Dalam Upaya Menurunkan Tunggakan Iuran Di Kabupaten Bengkulu Utara Nanang Jayadi; Kamaludin Kamaludin; Fadli Fadli
Student Journal of Business and Management Vol. 4 No. 1 (2021)
Publisher : Universitas Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/sjbm.4.1.38-62

Abstract

The objectives of this study are (1) Knowing the implementation of the BPJS Kesehatan participant account auto debit payment policy in an effort to reduce dues arrears in North Bengkulu Regency and (2) Knowing the factors that influence the compliance of BPJS Kesehatan participants in paying dues in North Bengkulu Regency. This research is a type of survey research, namely research that takes a sample from a population using a questionnaire as a data collection tool. The type of data used is primary data obtained through a questionnaire. Research respondents were BPJS Kesehatan participants registered at the North Bengkulu Branch of BPJS Kesehatan. The method of taking respondents used is purposive sampling with the same proportion (proportional) consisting of 100 active participants and 100 inactive participants. So, the number of research respondents was 200 people. The sampling method used was a census. The data analysis method used is descriptive analysis and factor analysis. Based on the results of the data analysis, it is known that: (1) The implementation of the auto-debit account policy for BPJS participants has been quite effective in being selected as one of the modes of payment for BPJS contributions. The autodebet mode can be an alternative that makes it easy for participants to fulfill their obligations; and (2) reduction of the 27 initial factors obtained 8 factors that affect the compliance of BPJS Kesehatan participants in meeting the obligation to pay contributions. These factors are a combination and a combination of the initial factors which are grouped according to the factor rotation. These factors are: Demographic characteristics of BPJS participants, BPJS service administration factors, tariff factors and the ability to pay contributions; participant awareness factor; service trust factor; the factor of the sanction mechanism and law enforcement; factor of quality of medicine and factor of ease of service 
An Analysis of the Sustainability Performance of Indonesian Banks and Islamic Financial Institutions Using a Triple Bottom Line Model Yusmaniarti Yusmaniarti; Fitri Santi; Nurna Aziza; Husaini Husaini; Ridwan Nurazi; Fadli Fadli
East Asian Journal of Multidisciplinary Research Vol. 2 No. 11 (2023): November 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/eajmr.v2i11.6792

Abstract

The Triple Bottom Line-based Sustainability Performance model in Indonesian Islamic banks and financial institutions is the subject of this dissertation research. Using theoretical vantage points from resource dependency theory, interest theory, agency theory, institutional theory, and legitimacy theory, this study investigates the impact of Islamic Corporate Governance (ICG) on Corporate Sustainability Performance (SP), which employs Islamic corporate governance mechanisms. It primarily focuses on sharia board attributes and ownership structure. Regression analysis is done in this study using Eviews 10, and thirteen recommendations are made to enhance sustainability performance. By visiting each company's official website and the website www.idx.co.id, secondary data was gathered. 49 Islamic financial institutions that were registered with the OJK between 2016 and 2021 comprised the research sample of Indonesian Islamic banks and financial institutions. Data from financial reports were used for six years, making 294 total samples of data from the panel. This study will look at the characteristics of the Sharia Board (DS), which will be used as independent variables. The Corporate Sustainability variable will be used as a dependent variable, and the variables Independent Sharia Board, size of the Sharia Board, Sharia Board Meetings, Gender Diversity, and the existence of a sustainability committee and the application of AAOIFI standards will be used as proxies. The research results show that Indonesian Islamic corporate governance has a significant effect on sustainability performance, with Independent sharia boards, Gender diversity, and AAOIFI implementation being able to influence sustainability performance while size, board meetings, and sustainability committees do not influence the sustainability performance of Islamic banks and financial institutions in Indonesia. Institutional ownership is partially able to moderate the relationship between independent sharia boards, gender diversity and implementation with sustainability performance. Institutional ownership is unable to moderate the size of the sharia board, sharia board meetings and sustainability committee on sustainability performance. This research provides policy insights for policymakers, practitioners, and corporate boards to promote sustainable operations through Islamic corporate governance, adding to existing development plans to address sustainability-related issues. This research contributes to the literature by establishing a relationship between Islamic corporate governance and triple-bottom-line performance in Indonesian Islamic banks and financial institutions
ANALISIS AKUNTABILITAS PUBLIK PADA KABUPATEN/KOTA PEMERINTAH INDONESIA Mulya Meilisa; Fadli Fadli
JURNAL ILMIAH EDUNOMIKA Vol 8, No 1 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i1.11826

Abstract

This research aims to test and analyze public accountability analysis in Indonesian government districts/cities using a sampling technique, namely total sampling (census) in which the entire population is used as a sample. This research uses a quantitative approach. The data collection method in this research uses secondary data obtained from Regional Government Financial Reports (LKPD) sourced from BPK PPID and SAKIP Scores from LAKIP which are processed by the Ministry of Pan and RB-RI. The data analysis technique uses multiple linear regression analysis with the help of the SPSS program. The results of this research show that (1) weaknesses in the internal control system have a negative effect on the quality of public accountability, (2) audit findings have no effect on the quality of public accountability, (3) total expenditure has a positive effect on the quality of public accountability.
PENGARUH INDEPENDENSI, OBJEKTIVITAS, PENGALAMAN KERJA, KOMPETENSI, INTEGRITAS DAN SKEPTISME PROFESIONALTERHADAP KUALITAS AUDIT (STUDI DI INSPEKTORAT PROVINSI BENGKULU) Liza Poerwati; Fadli; Nila Aprilla
JURNAL FAIRNESS Vol. 12 No. 1 (2022): Vol. 12 No. 1 (2022)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/fairness.v12i1.31880

Abstract

This study aims to find empirical evidence regarding the effect of independence, objectivity, work experience, competence, integrity and professional skepticism on audit quality at the Bengkulu Provincial Inspectorate. The type of research used in this research is quantitative research. The type of data used is primary data in the form of values or scores for the answers given by respondents to the questions in the questionnaire. The sampling technique used is the saturated sample/census method. Based on sampling through the saturated sample/census method, 46 samples of Bengkulu Province Inspectorate auditors were obtained. The data was processed through the multiple linear regression statistical test method using SPSS software version 21. The results of the study found that competence had a positive effect on audit quality. Meanwhile, independence, objectivity, work experience integrity and professional skepticism have no effect on audit quality.
STRATEGI BUMDES DALAM MENINGKATKAN PENDAPATAN ASLI DESA (STUDI PADA BUMDES SARI TANI, DESA RIMBO RECAP, KECAMATAN CURUP SELATAN, KABUPATEN REJANG LEBONG) Yopisah; Fadli; Lisa M.N Puspita
JURNAL FAIRNESS Vol. 14 No. 1 (2024): Vol. 14 No. 1 (2024)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/fairness.v14i1.33696

Abstract

The purpose of this study was to analyze the Sari Tani BUMDes strategy in increasing village original income in Rimbo Recap Village, south Curup District, Rejang Lebong Regency. The sample used in this study was Sari Tani BUMDes in Rimbo Recap Village, Curup Selatan District, Rejang Lebong Regency. This study uses Porter's five forces analysis test method. The results of this study indicate that the challenges faced by BUMDes Sari Tani are also the presence of newcomers. Where there will always be newcomers because similar business actors are doing the same business, people's purchasing power is currently still standard 50/50. This is caused by a lack of marketing in the business, the threat is the emergence of new business actors who become competitors. As for the solution taken by BUMDes Sari Tani through innovation in presenting interesting programs, the power of BUMDes Sari Tani's suppliers is not too influential. Because BUMDes Sari Tani is one of the central government programs so that the central government provides assistance through the regional government in supporting its business activities, BUMDes Sari Tani gets competitors from similar business actors, of course, because in the area around where BUMDes Sari Tani is located the business actor has a different regional topography. so that the business carried out is also the same and what can differentiate these businesses is the superiority of the commodities produced by the business actors themselves as well as innovations in the field of other services.
Co-Authors , Praningrum Abdullah Abdullah Abdullah Ade Frankoe Asmil Darafni Fitri Santi Henawati Herawansyah Husaini Husaini Isma Coryanata Lisa M.N Puspita Lismawati Lismawati Liza Poerwati Lizar Imanjaya Muhammad Limas Carrow Mulya Meilisa Nanang Jayadi Nila Aprilla Novita Sari Nur Hikmah Tri Lestari Nurna Aziza Ridwan Nurazi Solly Aryza Vika Fitranita Vika Fitranita Vivin Darisna Wijayanti, Indah Oktari Yopisah Yusmaniarti Zerini Venisa