Claim Missing Document
Check
Articles

Found 19 Documents
Search

AKUNTABILITAS PENGELOLAAN WAKAF PADA BAITUL MAAL HIDAYATULLAH PROVINSI BENGKULU Henawati; Fadli
JURNAL FAIRNESS Vol. 11 No. 1 (2021)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/fairness.v11i1.35599

Abstract

Accountability is important for a waqf management institution. There arevarious ways an institution can demonstrate accountability. This study aims to describethe practice of the accountability of waqf management at Baitul Maal HidayatullahBengkulu. This type of research is a qualitative research with descriptive qualitativeresearch type. This study focuses on 5 accountability mechanisms, namely reportingand disclosure, performance appraisal and evaluation, participation, self-regulation andsocial auditing.The results show that in reporting and disclosure, the financial statements ofwaqf use PSAK 109 and are consolidated with the central Baitul Maal Hidayatullah,data recording of waqf assets in the form of immovable assets is submitted to thedepartment of waqf assets and reports are submitted through various media. In theperformance appraisal and evaluation accountability mechanism, Baitul MaalHidayatullah carries out an evaluation once a month and uses Key PerformanceIndicators as performance appraisal indicators. In the participatory accountabilitymechanism, Baitul Maal Hidayatullah management publishes program plans throughvarious media, involves observers in the implementation of the waqf program, involvesall administrators in institutional decision making. In the self-regulation accountabilitymechanism, the Baitul Maal Hidayatullah administrators provide rewards andpunishments to improve the performance of the management and consult with theRegional Leadership Council and the central Baitul Maal Hidayatullah in resolving waqfproblems. In the social audit accountability mechanism, the management of Baitul MaalHidayatullah provides special media for community aspirations, plays a role in helpingsocial problems and is already responsible for the waqf mandated by the supervisor.
Moderation Of The Internal Control System On Factors Influencing The Quality Of Regional Financial Reporting Novita Sari; Fadli Fadli; Herawansyah Herawansyah; Vika Fitranita
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 12 No 4 (2024): Oktober
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v12i4.6883

Abstract

This study examines the Influence of Government Accounting Standards, SIMDA Implementation, and Human Resource Quality on the quality of local government financial reports, taking into account the moderating effect of the internal control system. It was conducted in 34 Regional Work Units (SKPD) in the Bengkulu province with 99 respondents. The results indicate that government accounting standards, SIMDA Implementation, and Human Resource Quality do not have a significant impact on the quality of local government financial reports. The internal control system does not moderate the impact of government accounting standards, but it does moderate the influence of SIMDA implementation and human resource quality on the quality of financial reports. There are limitations in the research sample due to some SKPD having employees who do not meet the research criteria.
Pelatihan Manajemen Kas Bagi Pelaku Usaha Mikro dan Kecil di Kelurahan Kandang Limun Kecamatan Muara Bangkahulu Kota Bengkulu Abdullah Abdullah; Fadli Fadli; Lizar Imanjaya; Muhammad Limas Carrow
KREATIF: Jurnal Pengabdian Masyarakat Nusantara Vol. 3 No. 4 (2023): Desember : Jurnal Pengabdian Masyarakat Nusantara
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/kreatif.v3i4.2380

Abstract

Cash management training is provided for business owners in the Kandang Limun Village, Muara Bangkahulu Sub-district, Bengkulu City. This activity is carried out to foster a spirit of productivity in running their businesses. It also serves as an opportunity to prevent loss of income and business opportunities that they have had so far. The business community in Kandang Limun Village, Muara Bangkahulu Sub-district, Bengkulu City, has a strong desire to improve their businesses, both in terms of funding and basic family needs. However, their desires are not accompanied by the ability to manage their finances. In order to realize organized and optimal cash utilization, cash management training is provided for Micro, Small, and Medium Enterprises (MSMEs) in Kandang Limun Village, Muara Bangkahulu Sub-district, Bengkulu City. Through this service activity, MSME entrepreneurs are equipped with knowledge and procedures for cash management. With the skills and abilities acquired, entrepreneurs can enhance productivity in their businesses. This service activity is conducted through lecture/demonstration and discussion (question and answer) methods. The training aims to stimulate responses from business players. The cash management training activity will be implemented with intensive mentoring and active involvement from the academic community of Bengkulu University.
Impact Of Accountability, Public Transparency, And Internal Oversight Functions On The Performance Of The Regional Government Of Bengkulu District Central Detta Rizka Maharani; Fadli Fadli
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 13 No 1 (2025): Januari
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v13i1.6848

Abstract

The study aims to investigate the influence of accountability, public transparency, and internal supervision responsibilities on the performance of the Bengkulu District Regional Government in relation to the Central District Development Unit. This investigation conducts quantitative research by administering questionnaires to each SKPD and employing survey methodologies to gather data. The method of purposive sampling is employed to select samples according to predetermined criteria. In the district of Bengkulu Central, the sample was composed of 40 respondents who were selected from 40 Working Units of Regional Devices (SKPD). The methodology utilized is double linear regression analysis. This study's results suggest that the regional government's operations are significantly influenced by both internal supervision and accountability responsibilities. However, regional administration's efficacy is minimally affected by the degree of public transparency. It is evident from the test results that the Regional Government's performance is not guaranteed to be improved by the presence of Public Transparency. Nevertheless, the potential enhancement of the regional government's efficacy could be positively influenced by the implementation of transparent and internal monitoring systems within the local administration, which are accountable to the public.
THE INFLUENCE OF GOVERNANCE ON BANKING PERFORMANCE MEDIATED BY GREEN BANKING (EMPIRICAL STUDY ON BANKS LISTED ON THE IDX 2020 – 2024) Fadhil Muhammad Barama; Husaini; Fadli
Multidiciplinary Output Research For Actual and International Issue (MORFAI) Vol. 6 No. 1 (2026): Multidiciplinary Output Research For Actual and International Issue
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.18465175

Abstract

This study aims to analyze the influence of corporate governance on banking performance as mediated by green banking practices in banks listed on the Indonesia Stock Exchange (IDX) for the 2020–2024 period. This research uses a quantitative approach with secondary data from the annual reports of 30 banks over 5 years (150 observations). Data analysis was conducted using Partial Least Square (PLS)-based Structural Equation Modeling (SEM) with SmartPLS 4.0 software. The governance variable was measured through the board of commissioners, independent commissioners, audit committee, managerial ownership, and institutional ownership. Bank performance was measured by Return on Assets (ROA) and Tobin's Q, while green banking was measured based on 16 sustainability disclosure indicators. The results show that corporate governance (except for managerial ownership and independent commissioners) has a significant effect on green banking. Green banking has a significant effect on bank performance (ROA and Tobin's Q). Green banking proves to significantly mediate the relationship between corporate governance and banking performance, both for ROA and Tobin's Q. The implementation of green banking acts as a strategic mediating mechanism in transforming good corporate governance practices into improved banking performance, both in terms of profitability (ROA) and market value (Tobin's Q). These findings highlight the need to strengthen green banking policies and strategies as part of sustainable governance in the Indonesian banking sector.
Enterprise Risk Management, Capital Structure, Financial Performance, and Firm Value Hijroini Fajaryati; Ridwan Nurazi; Rini Andriani; Fadli
Journal of Finance Integration and Business Independence Vol. 2 No. 1 (2026): Journal of Finance Integration and Business Independence
Publisher : YAYASAN BINA BISNIS NUSANTARA MEDAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64276/jofibi.v2i1.89

Abstract

This study analyzes the influence of Enterprise Risk Management (ERM) on capital structure, financial performance, and firm value in banking companies listed on the Indonesia Stock Exchange during 2017–2024. Using a quantitative approach, this study employs secondary data from annual reports, financial statements, IDX publications, OJK reports, and Bank Indonesia reports. Data were analyzed using Generalized Structured Component Analysis (GSCA) to test direct, indirect, and mediating effects. ERM is measured using a COSO-based disclosure index, capital structure is measured by DER and DAR, financial performance by ROA, ROE, and NIM, and firm value by Tobin’s Q. The results show that ERM has a positive and significant effect on capital structure, financial performance, and firm value. Capital structure negatively affects firm value, while financial performance does not significantly affect firm value. These findings indicate that ERM functions as a strategic value driver that strengthens risk governance, capital planning, and market confidence in Indonesian banking.
Determinants of Fraudulent Behavior Tendencies in Local Government Bunga Ega Oktora; Fadli Fadli; Nurna Aziza
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 14 No 3 (2026): Juli
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v14i3.11514

Abstract

This study aims to analyze the influence of elements of Fraud Hexagon Theory, namely pressure (stimulus), capability, opportunity, rationalization, arrogance (ego), and collusion on the tendency of fraudulent behavior in the State Civil Apparatus (ASN) of the Kepahiang Regency Government. The research uses a quantitative method with a purposive sampling technique. The research sample amounted to 83 ASNs who met the criteria for positions and a minimum working period of two years. Data were collected through questionnaires and analyzed using multiple linear regression with the help of SPSS. The results of the study show that pressure, arrogance (ego), and collusion have a significant positive effect on the tendency of fraudulent behavior. Capability has a significant negative effect, while opportunity and rationalization have no significant effect. This research proves that Fraud Hexagon Theory is relevant to the public sector and provides implications for strengthening internal control and anti-corruption culture in local governments.
Menyiapkan Dana Darurat dan Dana Pendidikan Melalui Literasi Keuangan Keluarga Pada Masyarakat di Desa Panca Mukti Kabupaten Bengkulu Tengah Halimatusyadiah; Husaini Husaini; Fadli Fadli
Sciences du Nord Community Service Vol. 3 No. 01 (2026): Sciences du Nord Community Service
Publisher : North Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71238/sncs.v3i01.115

Abstract

Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan literasi keuangan keluarga, khususnya dalam menyiapkan dana darurat dan dana pendidikan pada masyarakat Desa Panca Mukti Kabupaten Bengkulu Tengah. Permasalahan utama yang dihadapi masyarakat adalah rendahnya pemahaman mengenai pengelolaan keuangan keluarga, minimnya kebiasaan menabung, serta belum adanya perencanaan keuangan jangka panjang. Kegiatan dilaksanakan melalui metode ceramah interaktif, diskusi kelompok kecil, simulasi dan praktik langsung, permainan edukatif, serta pendampingan dan evaluasi. Peserta kegiatan terdiri dari ibu rumah tangga dan pelaku usaha mikro sebanyak 20 orang. Hasil kegiatan menunjukkan adanya peningkatan pemahaman peserta mengenai pentingnya dana darurat dan dana pendidikan, yang terlihat dari peningkatan nilai pre-test dan post-test sebesar 25–30 poin. Selain itu, peserta mulai menerapkan pencatatan keuangan keluarga, menyisihkan pendapatan untuk tabungan, serta merencanakan dana darurat dan dana pendidikan secara lebih terstruktur. Metode pelatihan yang interaktif terbukti efektif dalam meningkatkan partisipasi dan keterampilan praktis peserta dalam mengelola keuangan keluarga. Secara keseluruhan, kegiatan ini berhasil memberikan dampak positif terhadap perubahan perilaku finansial masyarakat sehingga diharapkan dapat meningkatkan kesejahteraan keluarga secara berkelanjutan.
THE INFLUENCE OF THE HOT-FIT MODEL ON INFORMATION SYSTEM IMPLEMENTATION IN THE LIVIN’ BY MANDIRI APPLICATION Vivit Marlia Sosalina; Irwansyah; Fadli
International Journal of Social Science, Educational, Economics, Agriculture Research and Technology (IJSET) Vol. 5 No. 9 (2026): AUGUST
Publisher : RADJA PUBLIKA

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

Abstract

This study aims to examine the influence of the HOT-Fit model on the implementation of information systems in the Livin' by Mandiri application. Different from previous studies that discussed the use of mobile banking in Indonesia, but with a different focus and scope. In this study, analyzing the influence of user satisfaction factors on the Livin' by Mandiri application, the HOT model is used because it has a holistic approach in distributing various factors that influence technology acceptance. This study uses a quantitative approach with a survey design. The population in this study includes all Bank Mandiri customers domiciled in Bengkulu City. Sample selection in this study was carried out using non-probability sampling, using the convenience sampling method, using the Hair et al. method, obtained a sample of 240 people. The data source for this study uses primary data with data collection techniques through the distribution of questionnaires at branch offices and through Google Form links. Data analysis was carried out using SmartPLS software. The results of the study indicate that the success of the implementation of the Livin' by Mandiri application is not only determined by technological aspects, but also by human, organizational, and technological factors, as described in the HOT-Fit model. Dimensions related to system usability and user satisfaction play the most important role in generating net benefits, while service and system quality need to be supported by a fit with user needs and experience to deliver optimal impact. This research supports the implementation of the HOT-Fit model in mobile banking implementation, while also providing recommendations for Bank Mandiri to optimize the development of digital services that focus on user needs.