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All Journal Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang Jurnal Office Forum Ekonomi : Jurnal Ekonomi, Manajemen dan Akuntansi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan International Journal of Supply Chain Management Jurnal Akun Nabelo : Jurnal Akuntansi Netral, Akuntabel, Objektif International Journal of Economics, Business and Accounting Research (IJEBAR) Enrichment : Journal of Management Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi Inovatif: Jurnal Ekononi, Manajemen, Akuntansi, Bisnis Digital dan Kewirausahaan International Business and Accounting Research Journal Jurnal Pengabdian Ilung (Inovasi Lahan Basah Unggul) JWM (JURNAL WAWASAN MANAJEMEN) Governors Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Enigma in Economics
Atma Hayat
Universitas Lambung Mangkurat
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Role of Work Activities and Knowledge Sharing in Employee Sustainable Social Well-Being Along with the Moderating Role of Supply Chain Education Restu, R.; Hayat, Atma; Baharuddin, Baharuddin; Fibriasari, Hesti
International Journal of Supply Chain Management Vol 9, No 5 (2020): International Journal of Supply Chain Management (IJSCM)
Publisher : International Journal of Supply Chain Management

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Abstract

The objective of this study is to examine the role of work activities and knowledge sharing in employee sustainable social well-being. The moderating role of supply chain education (SCE) was also examined. Therefore, this study examined the relationship between work activities, knowledge sharing, SCE and sustainable social well-being. Population of the study is the garment companies of Indonesia. Employees of these companies were selected as the respondents. Consequently, data collection was performed among the garment companies of Indonesia. For the purpose of data collection, questionnaire was distribution among the garment company employees. Data were analyzed by using Partial Least Square (PLS). Results of the study highlighted that work activities have positive effect on sustainable social well-being. Knowledge sharing also shows the positive effect on sustainable social well-being. Moreover, SCE shows positive influence to enhance the sustainable social well-being directly and by playing the moderating role between work activities and sustainable social well-being.
Organizational Commitment Antecedent and Its Effect on Managerial Performance in Public Sector Budgeting Hayat, Atma
BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi
Publisher : UI Scholars Hub

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Abstract

Regional autonomy is intended to improve public services and local government's performance including the managerial performance in public sector budgeting. This study aims to obtain empirical evidence on the effects of antecedent variable in public sector budgeting in local government within organizational commitment and public sector managerial performance. This study employs positivist paradigm with quantitative approach. This is an explanatory study with the population of public sector managers scattered in 343 regional work units (SKPD) of South Kalimantan district and municipal government. This study uses samples of 217 public sector managers with analysis unit of public sector manager and technique of multistage random sampling. Decentralization and participation in budgeting significantly affect organizational commitment and managerial performance directly. Distributive justice in budgeting significantly affects organizational commitment yet has no significant effect on managerial performance, while organizational commitment significantly affects managerial performance. Furthermore, indirectly, organizational commitment can partially mediate the effects of decentralization on managerial performance as well as the effects of participation on managerial performance. While organizational commitment can fully mediate the effects of distributive justice on managerial performance. The results of overall study showed that participation in budgeting is the central variable in shaping organizational commitment, while the organizational commitment turns out to be the most dominant variable affecting managerial performance and becomes the bridge of managerial performance achievement when distributive justice has no significant effect on managerial performance.
FAKTOR-FAKTOR YANG MEMPENGARUHI MINAT PEGAWAI UNTUK MELAKUKAN WHISTLEBLOWING (STUDI PADA PEGAWAI BANK INDONESIA) Hidayat, Gusti Wahyu; Hayat, Atma; Nor, Wahyudin
Jurnal Akun Nabelo: Jurnal Akuntansi Netral, Akuntabel, Objektif Vol 3, No 2 (2021)
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Tadulako

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Abstract

The whistleblowing system is designed by an organization to report fraud. No matter how well the system is designed, if no one uses it to report fraud, the purpose of the system will not be achieved. This study aims to examine and analyze the effect of whistleblowing knowledge, perceptions of organizational protection to whistleblowers, perceptions of organizational support, the level of seriousness of fraud, and personal costs on employees' interest in whistleblowing on employees of Bank Indonesia. The data used are primary data collected using a questionnaire survey with google form and samples are determined using an accidental sampling technique.  Data were analyzed using multiple linear regression techniques, processed using SPSS software. The results showed that whistleblowing knowledge, perceptions of organizational protection to whistleblowers, and the level of seriousness of fraud significantly affect employee interest in whistleblowing. In contrast, perceptions of organizational support and personal costs do not considerably affect employee interest in whistleblowing.
Pengaruh Penatausahaan Aset dan Pemanfaatan Teknologi Informasi Terhadap Ketepatan Waktu Pelaporan Keuangan: Studi Kabupaten Barito Utara Eko Bastian Damanik; Atma Hayat; Akhmad Sayudi
MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang Vol 12, No 1 (2022): Articles
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/mki.12.1.2022.1-12

Abstract

This study aims to determine the effect of human resource competence, leadership commitment, administration of fixed assets and the use of information technology on the timeliness of SOPD financial report submission. Respondents used in this study are SOPD leaders and employees who work in financial management. Data were collected by distributing questionnaires to 112 people, but only 90 questionnaires were returned and could be processed. The sampling technique uses the pusposive sampling method. Data analysis using logistic regression with SPSS version 23. The results of this study indicate that the variable administration of fixed assets and the use of information technology affect the timeliness of SOPD financial statements submission while the variables of human resource competency and leadership commitment do not affect the timeliness of SOPD financial report submission.
Pengaruh Kejelasan Sasaran Anggaran dan Sistem Pelaporan terhadap Akuntabilitas Kinerja dengan Pengendalian Internal sebagai Variabel Intervening Sanusi Sanusi; Atma Hayat; Novika Rosari
Inovatif: Jurnal Ekonomi, Manajemen, Akuntansi, Bisnis Digital dan Kewirausahaan Vol. 1 No. 2 (2022): MARET 2022
Publisher : Pusat Riset Manajemen Dan Publikasi Ilmiah Serta Pengembangan Sumber Daya Manusia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1297.285 KB) | DOI: 10.55983/inov.v1i2.103

Abstract

This study aims to examine the effect of the clarity of budget objectives and reporting systems on the performance accountability of government agencies. This study is also to test whether the internal control system mediates the effect of the clarity of government budget objectives and reporting systems. This type of research is associative causality. This research was conducted using a survey method by distributing questionnaires to the compilers of performance accountability reports of government agencies in Kotabaru. The population of this study was all SKPD in the Kotabaru Regency Government, totaling 30 SKPD consisting of 82 sample respondents. The data analysis method used is descriptive statistical analysis and Partial Least Square (SEM-PLS) analysis. The analysis is assisted by the Smart PLS 3.0 program. The results of this study indicate that the clarity of budget targets and internal control affect the performance accountability of government agencies while the reporting system has no effect on performance accountability. Clarity of budget targets, and reporting systems affect internal control. Internal control as an interverning variable can affect the clarity of budget objectives and the accountability reporting system for the performance of the Kotabaru local government agencies.
CONTROL BEHAVIORS AFFECTING INVESTORS INVESTMENT DECISION MAKING (STUDIES ON STUDENTS AT HIGHER EDUCATION SOUTH KALIMANTAN) Ainun Logitama; Lilik Setiawan; Atma Hayat
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 5, No 1 (2021): IJEBAR, VOL. 5, ISSUE 01, MARCH 2021
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v5i1.2245

Abstract

Investors have strong reasons for making investment decisions, namely hoping to provide returns that are more than what they have invested. The investment decision is in the form of a decision to buy, sell, or maintain ownership of its shares. There are five factors that can influence investors in making investment decisions, including heuristics, risk aversion, financial tools, and firm-level corporate governance, and financial leteracy. This study aims to determine whether these five factors influence investor behavior in making investment decisions. The survey was conducted on 100 active student respondents in South Kalimantan Higher Education. Primary data obtained through distributed questionnaires and then analyzed descriptively. The results of the study show that investors really consider these five factors in making investment decisions. Keywords: investor behavior, investment decision making
ANTESEDEN PENERAPAN MANAJEMEN RISIKO DAN PENGARUHNYA TERHADAP NILAI PERUSAHAAN Muhammad Agus; Atma Hayat
JWM (JURNAL WAWASAN MANAJEMEN) Vol. 9 No. 3 (2021)
Publisher : Universitas Lambung Mangkurat

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (200.537 KB) | DOI: 10.20527/jwm.v9i3.188

Abstract

The objective of this research is to analyze the effect of firm ownership, firm size, diversification, and good corporate governance on risk management implementation, and effect of risk management on firm value in the basic industry and chemicals sector listed on the IDX from 2016 to 2019.The research employs an explanatory method with a unit of analysis that focuses on the annual financial statements of companies in the basic industry and chemicals sector, with a population totaling 72 companies, and a sample of 40 companies using the purposive sampling technique. In addition, tests were conducted while the validity and reliability tests using smartpls software.According to the findings of this research, firm size, diversification, and good corporate governance have a significant effect on risk management implementation, while firm ownership does not have a significant effect on risk management implementation. Furthermore, risk management does not have a significant effect on the firm value.
Pengaruh Non Performing Loan, Net Interest Margin, Beban Operasional Berbanding Pendapatan Operasional dan Fee Based Income terhadap Laba Perusahaan (Studi Kasus Pada Bank Pembangunan Daerah Di Indonesia Periode 2015-2020) Muhammad Rusdiansyah; Atma Hayat; Hamdani
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 8 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (269.807 KB) | DOI: 10.32670/fairvalue.v4i8.1422

Abstract

This study examines the influence of (1) the relationship between Non-Performing Loan on company profits, (2) the relationship between Net Interest Margin on company profits, (3) the relationship between Operating Expenses Compared to Operating Income on company profits, and (4) the relationship between Fee-Based Income on company profits at Local Development Bank in Indonesia. The population in this study were all Local Development Banks in Indonesia, numbering 26 banks, while the sampling technique used was Saturation Sampling. The method of collecting secondary data is based on the annual report of the Local Development Bank in Indonesia with an observation period of 2015-2020. Data analysis techniques used are multiple regression analysis with double-log regression model and SPSS. The analysis found that Non-Performing Loan, Net Interest Margin, Operating Expenses Compared to Operating Income and Fee-Based Income affect company profits.
Organizational Development Approach, Implementation of Integrated Reporting Course (A Role Elevating for International Accounting Curriculum) Syaiful Hifni; Akhmad Sayudi; Atma Hayat
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 3 (2022): Budapest International Research and Critics Institute August
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i3.6432

Abstract

This study aims to examine the organizational development approach in the internationalization of the accounting curriculum by designing a new course for integrated reporting <IR>. Design/methodology/approach - This study measures the strategic, social, technical and administrative aspects of the relevant course materials, and learning outcomes objectives in the design of the new <IR> course. The target population is an accounting higher education implementing entity in Kalimantan. The sample of this research entity is 150 (one hundred and fifty) respondents. Consists of 75 (seventy five) lecturers, and 75 (seventy five) students (strata 1, strata 2) in higher education accounting (public and private) in South Kalimantan Province, Indonesia. Findings: at the strategic level with fundamental concepts, at the social level with social sustainability reporting, and at the administrative policy implementation there is an influence on the implementation of the new <IR> courses. Meanwhile, at the strategic level with guidelines, the technical level with the main requirements and the technical level with content elements, it shows that these variables have no effect on the implementation of the new <IR> course. Practical Implications: Development of <IR> course design related to synergy with the complete list of courses in the accounting higher education curriculum. <IR> course design provides graduate competencies from academic, professional and social perspectives. Originality/Value - This study makes a relevant contribution, as it presents a normative model for the <IR> course syllabus design initiative in higher education accounting in an international context.
Pentingnya investasi research and development terhadap nilai perusahaan Herlina Kristin Rahel; Atma Hayat; Ratna Juwita
FORUM EKONOMI Vol 24, No 4 (2022): Oktober
Publisher : Faculty of Economics and Business Mulawarman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jfor.v24i4.11671

Abstract

Investasi Research and Development merupakan salah satu langkah yang dapat dilakukan oleh perusahaan untuk dapat terus eksis dan unggul dibanding pesaing dalam industri sejenis, namun dalam pelaksanaannya diperlukan waktu yang relatif panjang serta modal yang tak sedikit. Motivasi penelitian ini adalah perbedaan hasil penelitian sebelumnya dan pengembangan penelitian. Tujuan penelitian ini adalah untuk mengetahui pengaruh investasi RD terhadap nilai perusahaan. Dalam penelitian ini dimuat dua variabel moderasi yaitu negara dan pandemic covid-19. Populasi dalam penelitian ini adalah seluruh perusahaan terbuka dari seluruh sektor dan industri dari empat negara yaitu Indonesia, Malaysia, Thailand dan Singapura. Besaran populasi yang ada didalam penelitian ini adalah sebanyak 3.439 perusahaan dengan menggunakan purposive sampling sebagai teknik pengambilang sampel. Sampel dalam penelitian ini berjumlah 892 perusahaan. Penelitian ini dilaksanakan selama 12 tahun yaitu tahun 2010 – 2021. Dimuat lima variabel kontrol dalam penelitian ini yaitu tingkat suku bunga, pertumbuhan ekonomi, ukuran perusahaan, leverage, dan likuiditas. Hasil penelitian yang pertama adalah Investasi RD berpengaruh positif terhadap Nilai Perusahaan. Hasil kedua ialah pada negara berkembang, Investasi RD lebih berpengaruh pada Nilai Perusahaan dibanding di negara maju, serta hasil ketiga adalah Investasi RD tidak lebih penting dilaksanakan pada saat pandemic Covid-19, jadi baik saat terjadi pandemic maupun keadaan normal, pengaruhnya sama.
Co-Authors Ainun Logitama Akhmad Sayudi Akhmad Sayudi Ali Sadikin Annisa Tri Hidhayati Arifah Arifah Ayu Oktaviani Baharuddin Baharuddin Eko Bastian Damanik Fauzi Sain Gilang Cempaka Larosse Hamdani Herlina Kristin Rahel Hesti Fibriasari Hidayat, Gusti Wahyu kasyful anwar Kasyful Anwar Lilik Setiawan Monica Rahardian Ary Helmina Muhammad Agus Muhammad Rusdiansyah Muhammad Yasin Muhammad Yasin Nova Febriani Novika Rosari Rahma Yuliani Ratna Juwita Ratna Juwita Ratna Juwita* Restu, R. Sanusi Sanusi Sofina Azkia Syaiful Hifni Wahyudin Nor Widitha Puteri Wadana Zaki Mubarak