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All Journal Jurnal Riset Akuntansi dan Keuangan Jurnal AKSI (Akuntansi dan Sistem Informasi) Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Journal of Business on Hospitality and Tourism Jurnal Pengabdian Manajemen
Jauhari, Hadi
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Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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PENGARUH BIAYA LINGKUNGAN, KEPEMILIKAN ASING DAN POLITICAL COST TERHADAP KINERJA PERUSAHAAN PERTAMBANGAN DI INDONESIA Dewata, Evada; Jauhari, Hadi; Sari, Yuliana; Jumarni, Eka
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol 2, No 2 (2018)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (253.365 KB) | DOI: 10.32486/aksi.v2i2.271

Abstract

Permasalahan biaya lingkungan, kepemilikan asing dan political cost terhadap kinerja perusahaan pertambangan menjadi pembahasan yang menarik untuk diteliti. Jenis penelitian ini adalah penelitian asosiatif. Variabel independen dalam penelitian ini meliputi biaya lingkungan, kepemilikan asing dan political cost sedangkan variabel dependen kinerja perusahaan. Populasi penelitian adalah perusahaan pertambangan yang terdaftar di BEI periode 2012-2017 yang berjumlah 41 emiten, Teknik purposive sampling digunakan untuk menentukan sampel dan diperoleh sebanyak 10 emiten. Hasil penelitian menunjukkan secara parsial, biaya lingkungan berpengaruh negatif terhadap kinerja perusahaan, kepemilikan asing dan political cost tidak berpengaruh terhadap kinerja perusahaan. Secara simultan, biaya lingkungan, kepemilikan asing dan political cost berpengaruh signifikan terhadap kinerja perusahaan dengan kontribusi nilai R2 sebesar 52,57%.
Ketaatan pada Peraturan Perundangan, Sistem Pelaporan dan Akuntabilitas Kinerja Instansi Pemerintah Dewata, Evada; Sari, Yuliana; Jauhari, Hadi; Lestari, Tifani Dwi
Jurnal Riset Akuntansi dan Keuangan Vol 8, No 3 (2020): Jurnal Riset Akuntansi dan Keuangan. Desember 2020 [DOAJ & SINTA Indexed]
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v8i3.26342

Abstract

This study aims to determine the effect of obedience on legislation and reporting systems on the performance accountability of government agencies. The population in this study were 30 Regional Organization Organizations (OPD) in Palembang. Data collection techniques using purposive sampling method with a total of 90 respondents. Data collection by distributing questionnaires using 5 (five) points Likert scale. The analysis technique that is intended is Multiple Regression. Based on the results of the study note that adherence to the legislation and reporting system has a positive and significant effect on the accountability of the performance of government agencies. The implication is that for regional governments, it is necessary to provide direction, socialization and ongoing coordination starting from the Regional Head and the head of the OPD to the implementing staff and technical staff, so that adherence to the laws and regulations, the importance of the direct role and participation of regional heads and heads OPD-OPD, to always control and commit to implementing reporting systems within government agencies, as one of the implementations of public services in a sustainable manner.Abstrak. Penelitian ini bertujuan untuk mengetahui pengaruh ketaatan pada peraturan perundangan dan sistem pelaporan terhadap akuntabilitas kinerja instansi pemerintah. Populasi dalam penelitian ini adalah 30 Organisasi Perangkat Daerah (OPD) di Kota Palembang. Teknik pengumpulan data menggunakan metode purposive sampling dengan total responden adalah sebanyak 90 orang. Pengumpulan data dengan menyebarkan kuesioner menggunakan 5 (lima) poin skala Likert. Teknik analisis yang duginakan adalah Regresi Berganda. Berdasarkan hasil penelitian diketahui bahwa ketaatan pada peraturan perundangan dan sistem pelaporan berpengaruh positif dan signifikan terhadap akuntabilitas kinerja instansi pemerintah. Implikasinya, bahwa bagi Pemerintah daerah, perlu memberikan arahan, sosialisasi dan koordinasi yang terus menerus mulai dari Kepala Daerah dan kepala OPD-OPD sampai dengan pegawai pelaksana dan pegawai teknis, agar diterapkan ketaatan pada peraturan perundangan, pentingnya peran langsung dan keikutsertaan kepala daerah dan kepala OPD-OPD, untuk selalu mengontrol dan berkomitmen dalam menerapkan sistem pelaporan di lingkungan instansi pemerintah, sebagai salah satu pelaksanaa pelayanan publik secara berkelanjutan.
The Effects of Local Government Characteristics and Audit Opinion on the Performance of District and City Governments in Indonesia Dewata, Evada; Jauhari, Hadi; Aprianti, Siska; Hijria, Eka Nurfa
Jurnal Dinamika Akuntansi dan Bisnis Vol 5, No 2 (2018): September 2018
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jdab.v5i2.9057

Abstract

This study aims to examine the influence of district and city characteristics (fiscal decentralization ratio, dependency level on the central government, capital expenditure, age, regional status, population) and audit opinion on the performance of local and district government in Indonesia for the period of 2013-2015. Population of this study consists of all local government units of districts and cities in Indonesia for the years of 2013-2015. The purposive sampling method was used resulting in a total of 1,158 samples for three years period observations. The results of this study indicate that the variables of age area, population, and audit opinion have a positive effect on the performance of the studied Districts and Cities. Conversely, the dependency level on the central government has a negative effect on the performance of studied local governments. However, the ratio of fiscal decentralization, the capital expenditure, and the regional status have no effect on the performance of the local governments
Internal factor analysis of cleanliness, health, safety, and environment sustainability implementation in food and beverage services Ridho, Sari Lestari Zainal; Sabli, Habsah Binti Haji Mohamad; Ibrahim, Kartini Binti Che; Detmuliati, Alditia; Alfitriani, Alfitriani; Jauhari, Hadi
Journal of Business on Hospitality and Tourism Vol 8, No 1 (2022): JOURNAL OF BUSINESS ON HOSPITALITY AND TOURISM
Publisher : Institut Pariwisata dan Bisnis Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (225.259 KB) | DOI: 10.22334/jbhost.v8i1.322

Abstract

The Covid-19 pandemic has triggered the journey of life with a new order, in order to adapt to the situation in dealing with disruptions caused by the pandemic. The government, through the Ministry of Tourism and Creative Economy, implements standards and guidelines for the protocol for Hygiene, Health, Safety, and Environmental Sustainability in the tourism sector. Of course this must be applied to all business actors in the tourism industry, including service and beverage providers, which is one of it is bakery. As a tourism owner or entrepreneur and employer, it is important to participate in implementing the CHSE protocol in the business environment. For this purpose, it is important to evaluate the application of the CHSE. In order to achieve that purpose, it is necessary to conduct a research by analyzing the internal factors, the strengths and weaknesses, in the implementation of CHSE, as the objective of this research. This research is a pilot research project. The sample of this research is a brand of bakery business with some branches in the city of Palembang. Data collection was carried out using a questionnaire distributed to employees and employers during the fourth quarter of 2021. The results of this study indicate that in the bakery business it can be said that in the implementation of CHSE, the business has more strength factors compared to the weakness factor, which means that the CHSE implementation activities that have been carried out are good, by employees and employers.
Desain Sistem Persediaan Berbasis Microsoft Access Pada UMKM Bengkel Mobil HJ di Kota Palembang putra, ali santana; Jauhari, Hadi; Maretha, Fetty
Jurnal Pengabdian Manajemen Vol 4 No 1 (2024): Jurnal Pengabdian Manajemen
Publisher : Program Studi Manajemen Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/jpm.v4i1.8139

Abstract

This article shows the difficulty of HJ Car Workshop MSMEs in determining the final inventory balance, for this reason this activity was carried out to help these MSMEs by designing an inventory system with the help of the Microsoft Access application. The method for carrying out activities begins with data collection, namely observing the recording process that occurs, interviews with partners, namely the owner and administration, and documentation of recording inventory of merchandise in MSMEs. Next, design the merchandise inventory system by considering People Resources, Hardware Resources, Software Resources, Data Resources, and Network Resources. The result of the activity is the design of an inventory system for both incoming and outgoing goods inventory, which is expected to be more efficient and more accurate compared to previous manual recording. Furthermore, it is hoped that HJ Car Repair MSMEs can implement an inventory system design to make it easier to record their inventory.
Co-Authors Alditia Detmuliati Alfitriani, Alfitriani Aprianti, Siska Aprianti, Siska Evada Dewata Dewata Hijria, Eka Nurfa Ibrahim, Kartini binti Che Jumarni, Eka Lestari, Tifani Dwi Maretha, Fetty putra, ali santana Ridho, Sari Lestari Zainal Sabli, Habsah Binti Haji Mohamad Yuliana Sari Yuliana Sari