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All Journal Jurnal Bisnis dan Manajemen Jurnal Ilmiah Mahasiswa FEB Jurnal Akuntansi Multiparadigma JURNAL PENDIDIKAN TAMBUSAI Journal of Contemporary Accounting Cendekia: Jurnal Pendidikan dan Pembelajaran JBMR: Journal of Business and Management Review International Journal of Social Science East Asian Journal of Multidisciplinary Research (EAJMR)
Chairul Adhim
Sekolah Tinggi Ilmu Ekonomi Yapis Dompu
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Medicine & Pharmacology Public Health Social Sciences Other

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KEMAMPUAN KEUANGAN DAERAH DALAM MENDUKUNG PELAKSANAAN OTONOMI DAERAH (Studi di Kabupaten Dompu Tahun Anggaran 2007-2011) Adhim, Chairul
Jurnal Ilmiah Mahasiswa FEB Vol 2, No 2: Semester Genap 2013/2014
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (462.381 KB)

Abstract

Penelitian ini bertujuan untuk mengetahui  kemampuan  keuangan daerah  dalam mendukung pelaksanaan otonomi daerah  di Kabupaten Dompu  tahun anggaran 2007-2011. Data analisis menggunakan Rasio Kemandirian Keuangan Daerah, Rasio  Derajat Desentralisasi Fiskal,  Rasio Indeks Kemampuan Rutin, Rasio Keserasian dan  Rasio Pertumbuhan. Hasil penelitian  menunjukkan  berdasarkan Rasio Kemandirian Keuangan Daerah  pola hubungan kemandirian daerah masih menunjukkan pola hubungan instruktif, berdasarkan  Rasio  Derajat Desentralisasi Fiskal  dan Rasio Indeks Kemampuan Rutin kemampuan keuangan masih sangat rendah dalam membiayai pembangunan daerah, berdasarkan  Rasio Keserasian  pemerintah daerah  mengalokasikan belanja rutin dari pada belanja pembangunandan  dan berdasarkan  Rasio Pertumbuhan  menunjukan pertumbuhan yang positif.  Secara  keseluruhan, pola hubungan  tingkat  kemampuan keuangan, mencerminkan kategori rendah sekali dalam mendukung pelaksanaan otonomi daerah.   Kata Kunci: Kemampuan Keuangan, Otonomi Daerah, Rasio Keuangan Daerah
Pengaruh Disiplin Kerja dan Pengawasan Terhadap Pencapaian Target Penerimaan Retribusi Jasa Usaha pada Badan Pengelolaan Pendapatan Daerah (Bappenda) Kabupaten Dompu Adhim, Chairul; Irwansyah, Irwansyah
Jurnal Pendidikan Tambusai Vol. 5 No. 2 (2021): 2021
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

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Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh disiplin kerja dan pengawasan terhadap pencapaian target penerimaan retribusi jasa usaha pada pada BAPPENDA Kabupaten Dompu. Penelitian ini adalah penelitian kuantitatif. Populasi penelitian ini adalah pegawai pada BAPPENDA dengan menggunakan tehnik sampling jenuh, diperoleh populasi sebanyak 48 orang. Tehnik pengumpulan data melalui data primer dan data sekunder. Alat analisis menggunakan analisis regresi linear berganda. Hasil analisis disiplin kerja secara parsial mempunyai pengaruh yang signifikan dan pengawasan secara parsial tidak mempunyai pengaruh yang signifikan terhadap pencapaian target penerimaan retribusi jasa usaha pada BAPPENDA Kab. Dompu.
PENGARUH RISIKO KREDIT, RISIKO LIKUIDITAS, EFISIENSI MANAJEMEN TERHADAP PROFITABILITAS MELALUI PERMODALAN Chairul Adhim
Jurnal Bisnis dan Manajemen Vol 5, No 1 (2018): Jurnal Bisnis dan Manajemen Volume 5 Nomor 1 Tahun 2018
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (223.118 KB) | DOI: 10.26905/jbm.v5i1.2323

Abstract

This study aims to determine the effect of credit risk, liquidity risk, management efficiency to profitability mediated by capital in Banking company listed on the Indonesia Stock Exchange in the period of 2010-2014. This research is an explanatory research that consists of the whole of 26 Banks listed on the Indonesia Stock Exchange in the period of 2010-2014 as sample. Thus, this study used saturated sampling technique which is involving all numbers of population. In addition, path analysis uses in this study as data analysis. The result shows that credit risk, liquidity risk and management efficiency have direct negative and significant effect to capital. Then, Credit risk, and management efficiency have a direct negative and significant effect on profitability. Moreover, liquidity risk have no direct effect on profitability. While, capital has a direct positive and significant effect on profitability. Finally, the result indicates that credit risk, liquidity risk, management efficiency have significant indirect effect to profitability through capital. DOI : https://doi.org/10.26905/jbm.v5i1.2323
BAGAIMANA MENGOPTIMALKAN KUALITAS PROBITY AUDIT? Muh Syahru Ramadhan; Chairul Adhim
Jurnal Akuntansi Multiparadigma Vol 12, No 3 (2021): Jurnal Akuntansi Multiparadigma (Desember 2021 - April 2022)
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jamal.2021.12.3.36

Abstract

Abstrak – Bagaimana Mengoptimalkan Kualitas Probity Audit?Tujuan Utama – Penelitian ini berupaya mengidentifikasi strategi yang dapat diupayakan oleh pemerintah daerah untuk menghasilkan probity audit yang lebih berkualitas.Metode – Penelitian ini menggunakan pengujian regresi linier berganda. Sampel penelitian ini adalah auditor internal pemerintah daerah Kabupaten Dompu.Temuan – Penelitian ini menemukan kualitas probity audit dapat ditingkatkan oleh pemerintah daerah dengan berbagai strategi. Pada sisi lainnya, probity audit terbukti secara empiris mampu mendeteksi maupun mencegah terjadinya kecurangan dalam alur pengadaan barang dan jasa. Teori stewardship menjadi relevan dalam temuan ini.Implikasi Teori dan Kebijakan – Inspektorat harus mengoptimalkan kualitas probity audit. Berbagai upaya dapat dilakukan, seperti meningkatkan kompetensi auditor dan memaksimalkan fasilitas untuk mendukung implementasi sistem pengendalian internal.Kebaruan Penelitian – Penelitian ini menguji aspek internal dan eksternal agar kualitas probity audit menjadi lebih optimal. Abstract – How to Optimize the Quality of Probity Audit? Main Purpose – This study seeks to identify strategies that local governments can strive to produce more qualified audit probity. Method – This research uses multiple linear regression testing. The sample of this study is the internal auditor of the Dompu Regency.Main Findings – This study found that local governments can improve the quality of audit integrity with a variety of strategies. On the other hand, a probity audit is empirically proven to detect and prevent fraud in the flow of procurement of goods and services. Stewardship theory becomes relevant in these findings. Theory and Practical Implications – The Inspectorate should optimize the quality of audit probity. Various efforts can be made, such as improving the competence of auditors and maximizing facilities to support the implementation of internal control systems. Novelty – This research examines internal and external aspects so that the quality of audit probity becomes more optimal.
Fraud detection in the procurement of goods and services Muh. Syahru Ramadhan; Chairul Adhim
Journal of Contemporary Accounting Volume 3 Issue 3, 2021
Publisher : Master in Accounting Program, Faculty of Business & Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jca.vol3.iss3.art1

Abstract

This study aims to determine the various factors that can affect the detection of fraud in the procurement of goods and services. Sampling with a certain sampling method. The research data were tested using multiple regression test. This study found that the competence of human resources has a negative and significant effect on fraud detection. Meanwhile, facilities and infrastructure, internal control systems, and quality audit probity all have a positive and significant effect on fraud detection. However, the pressure on the time budget does not affect the detection of fraud. Auditors have proven to have the experience and competence to carry out their duties. In addition, the available facilities and infrastructure as well as the structure of the Internal Audit unit as well as the quality of the probability audit are in accordance with the needs. The results of the study can be used as a reference for evaluating the performance of audit probity to detect fraud and improve the management system for the procurement of goods and services in the Dompu government. Quantitative research to detect fraud in the procurement of goods and services is still very limited, and this research is the first where the sample is from the party conducting the probity audit (Inspectorate), the planning party (DPPKAD/Department of Revenue, Financial Management and Regional Assets), and implementation (ULP/Procurement Service Unit) acquisition of goods and services.
Income Smoothing Practices at Sharia Banks: An Overview in Islamic Business Ethics Rizkiana Iskandar; Muh. Syahru Ramadhan; Mulyati Mulyati; Chairul Adhim
Journal of Business and Management Review Vol. 3 No. 3 (2022): (Issue-March)
Publisher : Profesional Muda Cendekia Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47153/jbmr33.3112022

Abstract

Sharia Bank is a bank conducting its business activities based on Islamic principles. Sharia bank as an institution based on the principles of Islam are not allowed to manipulate earnings and engineering activities in any form of earnings management is no exception in terms of financial reporting, which is a medium of information for its users. Income smoothing is an act of deliberate manipulation by management to profits fluctuate, which later reported that corporate profits are at levels considered normal. The purpose of this paper is to investigate the income smoothing practices in sharia banks in Indonesia and review of income smoothing practices according to Islamic business ethics. This study used 11 sharia banks (BUS) based on BUS list on Bank Indonesia's website as research object. To know a company is included in the income smoothing group or not, the Eckel index is used. Based on calculations using Eckel index, it can be concluded that 5 out of 11 sharia banks in Indonesia are indicated to practice income smoothing. However, the annual report of the five syariah banks indicated by the practice of income smoothing indicates that all opinions given by the Sharia Supervisory Board regarding operational activities and products or services provided by sharia banks to customers generally comply with the fatwa and sharia provisions issued by DSN- MUI. That is, the policy or practice of income smoothing in Islamic banks is not contrary to the principles of sharia and Islamic business ethics.
Pengaruh Resiko Kredit, Resiko Likuiditas, Efisiensi Manajemen terhadap Profitabilitas: Studi pada Perbankan yang Terdaftar di Bursa Efek Indonesia Chairul Adhim
Cendekia: Jurnal Pendidikan dan Pembelajaran Vol. 13 No. 2 (2019): Oktober 2019
Publisher : Center of Language and Cultural Studies

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (244.428 KB) | DOI: 10.30957/cendekia.v13i2.604

Abstract

This study aims to determine the effect of credit risk, liquidity risk, management efficiency to profitability in Banking listed on the Indonesia Stock Exchange in the period 2010-2014. This research is explanatory research. The population of this study is a banking company listed on the Indonesia Stock Exchange using a saturated sampling technique, obtained a population of 26 banks. Analyzer using regression analysis. The result of the analysis shows that Credit risk and management efficiency have a negative and significant effect on profitability and liquidity risk have no effect on profitability, while the capital has a positive and significant effect on profitability.
DETERMINANTS AFFECTING THE LEVEL OF REGIONAL FINANCIAL INDEPENDENCE Chairul Adhim; Muh. Syahru Ramadhan; Yeye Suhaety; Mulyati Mulyati; Nurul Hayat; Fahrul Mauzu
International Journal of Social Science Vol. 2 No. 5: February 2023
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/ijss.v2i5.4820

Abstract

This study aims to determine the effectiveness of regional original income, general allocation funds, special allocation funds, and profit-sharing funds that can affect the level of regional financial independence. Sampling using purposive sampling. The research data was tested using multiple linear regression tests with a total sample of 77 local government financial reports. The test uses the SPSS 23 tool. The results of the research on the effectiveness of regional original income do not affect the level of regional financial independence. Meanwhile, general allocation funds, special allocation funds, and profit-sharing funds affect the level of regional financial independence. Then the results of testing the coefficient of determination show that only 36.7% of the dependent variable is able to explain the independent variable. Then the remaining 63.3% is influenced by other variables not used in this study.
Optimize Financial Technology, Financial Literacy, and Financial Inclusion in Increasing MSMEs Growth Post Covid19? Chairul Adhim; Muh. Syahru Ramadhan; Yeye Suhaety
East Asian Journal of Multidisciplinary Research Vol. 2 No. 8 (2023): August 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/eajmr.v2i8.5581

Abstract

This research seeks to identify optimal technology, financial literacy, and financial inclusion to increase MSME financial growth after COVID-19. The research method uses multiple linear regression tests. The sample in this study was made up of SMEs in West Nusa Tenggara Province using a purposive sampling method. The results of the study show that financial technology, financial literacy, and financial inclusion have an effect on the growth of MSMEs. And the results of the determination coefficient test show that the coefficient of determination is 0.548. This means that 54.8% of the dependent variable can be explained by the independent variables. This shows that 45.2% of the variables are influenced by variables other than those used in this study.
Co-Authors Fahrul Mauzu Irwansyah Irwansyah Iskandar, Rizkiana Muh. Syahru Ramadhan Muh. Syahru Ramadhan Mulyati Mulyati Nurul Hayat Ramadhan, Muh Syahru Yeye Suhaety Yeye Suhaety