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All Journal Diponegoro Journal of Accounting Majalah Kedokteran Sriwijaya JPPUMA: Jurnal Ilmu Pemerintahan dan Sosial Politik Universitas Medan Area Open Access Indonesia Journal of Social Sciences Open Access Indonesia Journal of Social Sciences Jurnal Ilmu Ekonomi Mulawarman (JIEM)
Sofyan Effendi
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Humanities Economics, Econometrics & Finance Education Environmental Science Health Professions Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Nursing Public Health Social Sciences

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THE CAPABILITY OF VILLAGE’S ADMINISTRATION IN THE IMPLEMENTATION OF AN EFFECTIVE VILLAGE CONSULTATIVE MEETING FOLLOWING THE INDONESIAN GOVERNMENT’S REGULATION Effendi, Sofyan
JPPUMA: Jurnal Ilmu Pemerintahan dan Sosial Politik UMA (Journal of Governance and Political Social UMA) Vol 8, No 1 (2020): JPPUMA Juni
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (307.384 KB) | DOI: 10.31289/jppuma.v8i1.2913

Abstract

One of the characteristics of Indonesian democracy is a mechanism in decision-making through a forum of discussion. The village, that stands as the lowest unit of the governance system, is also required to hold the meeting called Musyawarah Desa (village meeting). The meeting is organized following the standard and provisions in the Regulation of Minister of Village and Transmigration Affairs No. 2 of 2015 on the Procedures and Mechanism in Decision-Making in Village Meeting (Pedoman Tata Tertib dan Mekanis-me Pengambilan Keputusan Musyawarah Desa). This writing is based on the information on the capability of the village government in organizing the effective village meeting. The effectiveness of village meeting can be indicated by the elements of society that are involved in the meeting, the preparation of the meeting, procedures of organizing the village meeting and the mechanism of the meeting, which are all mentioned in the Regulation of Minister of Village and Transmigration Affairs No. 2 of 2015 on the Procedures and Mechanism in Decision-Making in Village Meeting. This research uses qualitative methods. The result shows that the village meeting has been organized effectively, in which all aspects required in the regulation has been followed. Despite being effective, six factors obstruct the process, which the village administration have to be solved to get more quality meeting.
Accountability of Partnership Program Funds in State-Owned Enterprises Aryzona, Ayu Putrisia; Alfatih, Andy; Effendi, Sofyan
Open Access Indonesia Journal of Social Sciences Vol. 1 No. 2 (2018): Open Access Indonesia Journal of Social Sciences
Publisher : HM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (229.236 KB) | DOI: 10.37275/oaijss.v1i2.9

Abstract

ABSTRACT This research was motivated by a problem regarding the late payment of bad debts that are not in accordance with the contract of PT Semen Baturaja (Persero), one of State Owned Enterprises, and the limitation of bad debt which has not been maximally carried out. This study aims to look at the accountability of partnership program funds at PT Semen Baturaja (Persero). This research uses descriptive qualitative method. Data collection techniques used in this study were in-depth interviews, observation, and documentation. The results of this study indicate that the accountability of partnership program funds is not good because there are still incomplete and irrelevant financial statement information and there are still fostered partners who do not carry out obligations, receipt of funds that are not in accordance with the specified characteristics and limitation of receivables only once although the number of receivables is increasing.
Accountability of Partnership Program Funds in State-Owned Enterprises Aryzona, Ayu Putrisia; Alfatih, Andy; Effendi, Sofyan
Open Access Indonesia Journal of Social Sciences Vol. 1 No. 2 (2018): Open Access Indonesia Journal of Social Sciences
Publisher : HM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (229.236 KB) | DOI: 10.37275/oaijss.v1i2.9

Abstract

ABSTRACT This research was motivated by a problem regarding the late payment of bad debts that are not in accordance with the contract of PT Semen Baturaja (Persero), one of State Owned Enterprises, and the limitation of bad debt which has not been maximally carried out. This study aims to look at the accountability of partnership program funds at PT Semen Baturaja (Persero). This research uses descriptive qualitative method. Data collection techniques used in this study were in-depth interviews, observation, and documentation. The results of this study indicate that the accountability of partnership program funds is not good because there are still incomplete and irrelevant financial statement information and there are still fostered partners who do not carry out obligations, receipt of funds that are not in accordance with the specified characteristics and limitation of receivables only once although the number of receivables is increasing.
The capability of Village’s Administration in the Implementation of an Effective Village Consultative Meeting Following the Indonesian Government’s Regulation Sofyan Effendi
JPPUMA: Jurnal Ilmu Pemerintahan dan Sosial Politik UMA (Journal of Governance and Political Social UMA) Vol 8, No 1 (2020): JPPUMA: Jurnal Ilmu Pemerintahan dan Sosial Politik UMA (Journal of Governance a
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (307.384 KB) | DOI: 10.31289/jppuma.v8i1.2913

Abstract

One of the characteristics of Indonesian democracy is a mechanism in decision-making through a forum of discussion. The village, that stands as the lowest unit of the governance system, is also required to hold the meeting called Musyawarah Desa (village meeting). The meeting is organized following the standard and provisions in the Regulation of Minister of Village and Transmigration Affairs No. 2 of 2015 on the Procedures and Mechanism in Decision-Making in Village Meeting (Pedoman Tata Tertib dan Mekanis-me Pengambilan Keputusan Musyawarah Desa). This writing is based on the information on the capability of the village government in organizing the effective village meeting. The effectiveness of village meeting can be indicated by the elements of society that are involved in the meeting, the preparation of the meeting, procedures of organizing the village meeting and the mechanism of the meeting, which are all mentioned in the Regulation of Minister of Village and Transmigration Affairs No. 2 of 2015 on the Procedures and Mechanism in Decision-Making in Village Meeting. This research uses qualitative methods. The result shows that the village meeting has been organized effectively, in which all aspects required in the regulation has been followed. Despite being effective, six factors obstruct the process, which the village administration have to be solved to get more quality meeting.
PENGARUH CORPORATE GOVERNANCE DAN KUALITAS AUDITOR TERHADAP MANAJEMEN LABA Sofyan Effendi; Daljono Daljono
Diponegoro Journal of Accounting Volume 2, Nomor 3, Tahun 2013
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (372.137 KB)

Abstract

Earnings management is the action taken by managers in manipulating financial statements are intended to benefit himself. It is considered as fraud committed by management as detrimental to many parties. This study aims to analyze and provide on empirical evidence of the influence of firm size, board composition, audit committees (audit committee activity and size), ownership (institutional and managerial) and auditor reputation on earnings management.This study used a sample of banking companies listed in Indonesia Stock Exchange (IDX) during the years 2009-2011 with a purposive sampling method and obtained as many as 69 samples. This study uses secondary data from company annual reports obtained from BEI. Data were analyzed using multiple linear regression.The results of this study indicate that the size of the audit committee, managerial ownership and quality auditor significant effect on earnings management. While the size of the company, board composition, audit committee activity and institutional ownership has no significant effect on earnings management.
Obstroctuvie Sleep Apnea dalam Kehamilan Syifa Alkaf; Peby Maulina Lestari; Sofyan Effendi
Majalah Kedokteran Sriwijaya Vol 46, No 4 (2014): Majalah Kedokteran Sriwijaya
Publisher : Fakultas Kedokteran Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36706/mks.v46i4.2724

Abstract

Obstructive sleep apnea (OSA) adalah gangguan tidur yang banyak terjadi pada wanita hamil, dengan prevalensi sebesar 0,3 sampai 5% dari semua wanita hamil. OSA terjadi karena penutupan komplit ataupun inkomplit hidung dan faring secara intermiten, dengan obesitas sebagai fakor risiko mayor. Pasien OSA akan mengalami mengantuk, rasa lelah, serta sakit kepala di siang hari. OSA pada wanita hamil berhubungan dengan kejadian hipertensi dalam kehamilan termasuk preeklampsia, kelahiran preterm, dan tingginya kelahiran sesar akibat inertia uteri. Berkurangnya aliran darah plasenta ke janin pada penderita OSA berhubungan dengan luaran janin yang buruk antara lain pertumbuhan janin terhambat, bayi berat lahir rendah, dan penurunan nilai Apgar akibat hipoksia intra uterin. Penurunan berat badan, perbaikan pola hidup, dan perubahan posisi tidur dikatakan efektif memperbaiki gejala OSA pada wanita hamil. Penggunaan CPAP sampai pembedahan merupakan pilihan terapi pada penderita OSA derajat berat.
Efektifitas dan kontribusi penerimaan pajak parkir terhadap pendapatan asli daerah Fitri Nurjannah; Muliadi Muliadi; Sofyan Effendi
Jurnal Ilmu Ekonomi Mulawarman (JIEM) Vol 1, No 1 (2016): April
Publisher : Fakultas Ekonomi Dan Bisnis Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29264/jiem.v1i1.145

Abstract

Menurut Peraturan Daerah Kota Samarinda Nomor 04 Tahun 2011 tentang Pajak Daerah menyatakan bahwa pajak parkir adalah setiap penyelenggaraan tempat parkir di luar badan jalan dengan dipungut bayaran atau seharusnya dibayar, dikenakan pajak dengan nama pajak parkir.  Tujuan penelitian ini untuk menganalisis Penerimaan Pajak Parkir Kota Samarinda berdasarkan rasio efektifitas dan kontribusi. Dari hasil penelitian dan pembahasan data dapat disimpulkan bahwa rata-rata tingkat efektifitas pajak parkir memiliki kriteria cukup efektif, sedangkan kontribusi pajak parkir terhadap pendapatan asli daerah memiliki kontribusi yang sangat kurang.
Co-Authors Andy Alfatih Aryzona, Ayu Putrisia daljono daljono Fitri Nurjannah Muliadi Muliadi Peby Maulina Lestari, Peby Maulina Syifa Alkaf