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All Journal Jurnal Fairness
Baihaqi Baihaqi
Jurusan Akuntansi Universitas Bengkulu

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PENGARUH BUDGETARY GOAL CHARACTERISTICS DAN KEADILAN PROSEDURAL TERHADAP KINERJA MANAJERIAL SATUAN KERJA PERANGKAT DAERAH PROVINSI BENGKULU Herawansyah Herawansyah; Fadli Fadli; Baihaqi Baihaqi
JURNAL FAIRNESS Vol. 3 No. 1 (2013)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (386.257 KB) | DOI: 10.33369/fairness.v3i1.15273

Abstract

This research aims to prove the effect of Budgetary Goal Characteristics (BGC) and Prosedural Justice of the government's performance SKPD’s managerial Bengkulu province. This study used a questionnaire to collect the data, the sampling method used in this research is purposive sampling with sample criteria, that is Eslon Officer III and IV at Planning Division or Budget Division. The results indicate that the first hypothesis Budgetary Goal Characteristics (BGC) positive and significant impact on the managerial performance of the government on Bengkulu province. This means that the higher and details Budgetary Goal Characteristics (BGC) will be able to improve the performance of the government on SKPD’s managerial Bengkulu province. Similarly, for the second hypothesis, procedural justice significant and positive effect on managerial performance on SKPD’s. In this case, the higher the level of procedural justice then managerial performance will also be better.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KEPUTUSAN PEMBERIAN KREDIT MIKRO DAN KETERKAITANNYA DENGAN KINERJA PT BANK MANDIRI (PERSERO) TBK UNIT KERJA CLUSTER PALEMBANG ARIEF-2 PROVINSI BENGKULU Yun Fitriano; Fachruzzaman Fachruzzaman; Baihaqi Baihaqi
JURNAL FAIRNESS Vol. 3 No. 1 (2013)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (488.871 KB) | DOI: 10.33369/fairness.v3i1.15277

Abstract

This research aim to examine if there is or not the influence of the length of business, business capacity, the characteristic of debtor, economy sector which is paid, and the target of performance that is specified by management to the micro credit decision which taken by the Analyst of Micro Credit (MKA) and Manager of Micro Mandiri (MMM) of Mandiri Bank. This research take place in Mandiri Bank work unit Palembang Cluster Arief-2 Bengkulu Province which consist of 17 units of the business partner mandiri/micro branch office. The sample in this research is all of Analyst of Micro Credit (MKA) and the Manager of Micro Credit Palembang (MMM) Cluster Arief-2 Bengkulu Province. The collected data is primer data from the spread of questionnaire then processed by multiple regression examine analyst. The result of this research show that simultaneously the variable of length of business, business capacity, characteristic of debtor, the economic sector which is paid and the target of performance that is specified by management having an effect on micro credit decision. Partially, the length of business variable influence the micro credit decision while other variables do not influence. The result of this research also give an empirical evidence that the main factor which most given attention by the analyst of Micro Credit (MKA) and the Manager of Micro Credit (MMM) of the Mandiri Bank in deciding micro credit is the length of business factor and empirically is proven in this research, by paying attention on the length of business the collectible performance is fluent Palembang Cluster Arief-2 Bengkulu Province can be high with the low number of non performing loan.
PENGARUH IMPLEMENTASI ANGGARAN PARTISIPATIF, TRANSPARANSI, AKUNTABILITAS DAN ANGGARAN BERBASIS KINERJA TERHADAP KINERJA SATUAN KERJA PERANGKAT DAERAH Meta Herlia; Fachruzzaman Fachruzzaman; Baihaqi Baihaqi
JURNAL FAIRNESS Vol. 3 No. 2 (2013)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (330.263 KB) | DOI: 10.33369/fairness.v3i2.15286

Abstract

This study examined the effect of the implementation of participatory budgeting, transparency, accountability, and performance-based budgeting to performance Unit (SKPD) Bengkulu provincial government. The study was a descriptive survey method. Data were obtained from the employee personnel involved in budget preparation on all SKPD in Bengkulu province government. Data obtained using a questionnaire given to the respondents directly. Based on data from 56 respondents who participated in the study, the research found that the simultaneous implementation of participatory budgeting, transparency, accountability, and performance-based budgeting affect the performance of the Regional Working Units (SKPD) Bengkulu provincial government. Only partial implementation of transparency and performance-based budgeting that have a significant positive impact on the performance of the government on education Bengkulu province.
ANALISIS IMPLEMENTASI SISTEM PENGENDALIAN INTERN PEMERINTAH DAN PENGARUHNYA TERHADAP PENGELOLAAN KEUANGAN DAERAH Dika Jaya Apriani; Irwansyah Irwansyah; Baihaqi Baihaqi
JURNAL FAIRNESS Vol. 3 No. 3 (2013)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (349.681 KB) | DOI: 10.33369/fairness.v3i3.15287

Abstract

This research is quantitative research to exam of the implementation of Government Internal Control System (GICS) which include the control environment, risk assessment, control activities, information and communication, and monitoring of financial management. The research was conducted on the entire regional work units (40 SKPD) Bengkulu city government. Data obtained from questionnaires to 40 respondents, the toplevel officials at all on education. The results showed that the Government Internal Control System Implementation (GICS) includes control environment, risk assessment, control activities, information and communication, and monitoring simultaneously affect the financial management area. The better implementation of the GICS, the better financial management. GICS components partially proven positive effect on financial management is risk assessment, information and communication, and monitoring. The better the risk assessments conducted, information and communication systems are applied, and evaluation/ monitoring of implementation GICS good, the better the financial management area in Bengkulu city government on education.