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All Journal Jurnal Reviu Akuntansi dan Keuangan Nominal: Barometer Riset Akuntansi dan Manajemen Journal of Accounting and Investment Riset Akuntansi dan Keuangan Indonesia Jurnal Pengabdian UntukMu NegeRI Jurnal Akuntansi dan Keuangan Kontemporer (JAKK)

Hafiez Sofyani

Universitas Muhammadiyah Yogyakarta

Author-ID : 2397273

Computer Science & IT Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

Published : 8 Documents Claim Missing Document

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Articles

PENDAMPINGAN MANAJEMEN DAN TATA KELOLA MASJID SERTA LEMBAGA AMIL ZAKAT INFAK DAN SODAQOH Hafiez Sofyani
Jurnal Pengabdian UntukMu NegeRI Vol 2 No 2 (2018): Pengabdian Untuk Mu negeRI
Publisher : LPPM UMRI

The partners that invited to collaborate in community partnership activities are the Taqarrub Mosque Takis 1 Takmir and An-Nur Dusun Pakis 2 Mosque, and the Dlingo Village Head, Bantul Regency, Yogyakarta Special Region. The management of mosques and zakat through the Amil Zakat, Infak and Shodaqoh Institutions (LAZIS) at partner sites is still held traditionally and is not well organized. As a result of this, there was a community conflict triggered by the lack of transparency in the management of mosque finance and zakat. This is due to the level of understanding and competence of the Takmir Mosque which is a citizen of Pakis 1 and 2 which is inadequate. From this problem, a solution was proposed in the form of training and management assistance and governance of mosques and amil zakat infak and sodaqoh institutions. These activities include: drafting the bylaws, organizational structure, procurement of modules, guidelines, guidelines, and standard operating procedures for mosque management and LAZIS. From the results of the implementation of this program, it was concluded that there had been an increase in the quality of management and governance of the Taqarrub Mosque in Pakis 1 Hamlet and An-Nur mosque in Pakis 2, namely to be better and transparent. Conflicts related to bad prejudice arising from a small portion of the community regarding the management of mosque finance and LAZ can also be minimized.

Faktor-Faktor Yang Berhubungan Dengan Tingkat Pelaksanaan E-Government Di Pemerintah Daerah Rizhaldy Pradipta; Hafiez Sofyani
Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Vol 4, No 2 (2021): Juni 2021 - Oktober 2021
Publisher : Jurnal Akuntansi dan Keuangan Kontemporer (JAKK)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jakk.v4i2.7756

Using the theory of stewardship as the basis for the preparation of the conceptual framework, this study aims to examine the relationship between area, population, and economic growth with the level of implementation of electronic government (e-government in local governments with regional independence as a moderating variable. The data used are secondary data that obtained from the local government website. This study derived six hypotheses that were tested using the SEM-PLS analysis technique. The results showed that economic growth had a positive relationship with the level of implementation of E-government in local governments, while the area and population did not. Then, regional independence has no influence in moderating the relationship between area area, population, and economic growth with the level of implementation of e-government in local governments

DETERMINAN EFEKTIVITAS IMPLEMENTASI ANGGARAN BERBASIS KINERJA DAN PENYERAPAN ANGGARAN DI PEMERINTAH DAERAH Novrian Dandi Pratama; Ahim Abdurahim; Hafiez Sofyani
Jurnal Reviu Akuntansi dan Keuangan Vol. 8 No. 1: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

This study aims to attempt influence of Understanding, Training, and External Pressure to the Effectiveness of Performance-Based Budgeting Implementation and Budget Realization in Province Government of Yogyakarta Special Rebion. Respondents representing the sample are head, secretary, expense treasurer, and head of planning subdepartment of agency at Local Government Unit (SKPD). Data was obtained by questioner dispersion technique to respondent. The collected quistioner was 113. Hypothesis testing employs Structural Equation Model (SEM) approach. The results show that education, understanding, training, and external pressure are the factors that have significant effect on the effectiveness of performance-based budgeting implementation. For budget realization, the understanding and effectiveness of performance-based budgeting implementation are two aspects that have significant effect.

THE EFFECT OF IMPLEMENTATION OF LECTURE PERFORMANCE MEASUREMENT SYSTEM AND THE ROLE CLARITY OF LECTURER PERFORMANCE: A STUDY OF TESTING MEDIATION EFFECT Hafiez Sofyani; Ietje Nazaruddin
Jurnal Reviu Akuntansi dan Keuangan Vol. 9 No. 1: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Fenomena rendahnya kinerja para dosen di banyak universitas di Indonesia menyebabkan inisiasi beberapa universitas untuk mengembangkan sistem pengukuran kinerja dosen (SPKD). Hingga saat ini, penelitian yang mengkaji dampak penerapan SPKD terhadap kinerja dosen itu sendiri sangat sulit ditemukan. Oleh karena itu, penelitian ini bertujuan untuk menguji secara empiris pengaruh implementasi SPKD dan kejelasan peran terhadap kinerja dosen. Pengujian kejelasan peran sebagai variabel pmediasi juga dicoba. Dengan menggunakan 203 data dari kuesioner yang disebarkan kepada dosen-dosen di universitas swasta terkemuka di Indonesia (terakreditasi "sangat bagus" dan mereka yang memiliki program internasionalisasi), kami menguji hipotesis menggunakan pendekatan Partial Least Square (PLS). Hasil penelitian menunjukkan bahwa implementasi SPKD dan kejelasan peran secara signifikan memiliki efek positif terhadap kinerja dosen. Selain itu, penelitian ini juga menyimpulkan bahwa kejelasan peran juga memiliki peran sebagai variabel pemediasi.

EXPLORING PERFORMANCE MEASUREMENT SYSTEM FOR LECTURER (PMSL): COMPARISON AMONG THREE MODELS IN INDONESIA, SINGAPORE AND TURKEY Hafiez Sofyani; Ietje Nazaruddin; Caesar Marga Putri; Erni Suryandari Fathmaningrum
Jurnal Reviu Akuntansi dan Keuangan Vol. 9 No. 3: Jurnal Reviu Akuntansi Dan Keuangan
Publisher : Universitas Muhammadiyah Malang

This study aims at exploring the Performance Measurement System for Lecturer (PMSL) through a comparison study in three countries, namely Indonesia (MY), Singapore (IT), and Turkey (IMU). We uses multiple case study approach by conducting a comparative study. The data are obtained mainly using interview. Those lecturers assuming some offices and play some roles in formulating the lecturer performance policy are chosen to be this study’s informants, they are: Management and Organization Chair, Chairman of the university senate, Vice Rector for Academic Affair, and Member of Information Systems Audit Control. The results reveal that there are different PMSL patterns from the three research objects, i.e. MY (Indonesia), IT (Singapore) and IMU (Turkey). MY have fairly aggressive PMSL policy as compared to the other two campuses since they have to work harder to improve the performance of their lecturers who in this case have relatively lesser academic experiences at international level. MY reward special incentives for certain performance target and hold a science camp mentoring to improve their lecturers’ capabilities. Meanwhile, IT perform PMSL by classifying lecturer’s performance measurement into two tracks, namely teaching and research tracks. This makes lecturers more focused on and satisfied with their job, and eventually leads to an optimal performance level. Additionally, at IMU Turkey, to achieve lecturer optimal performance, the university prepares a policy related to three aspects: pedagogic (mentoring), knowledge management, and administration easiness. This research result is expected to give real contribution to the refinement of PMSL policy model at universities in Indonesia to allow it to trigger globally-competitive lecturer performance improvement (Global Achievement). This study explains how PMSL as a derivative of goal setting theory is effectively successfully implemented at a University in three different countries which in this case have different organizational cultures.

DETERMINAN MOTIVASI KERJA PEGAWAI DAN KINERJA PANTI ASUHAN DI YOGYAKARTA Suryo Pratolo; Javanti Binary; Hafiez Sofyani
Nominal: Barometer Riset Akuntansi dan Manajemen Vol 9, No 1 (2020): Nominal April 2020
Publisher : Yogyakarta State University

Abstrak: Determinan Motivasi Kerja Pegawai dan Kinerja Panti Asuhan di Yogyakarta. Penelitian ini bertujuan untuk menguji pengaruh akuntabilitas, budaya organisasi dan kepemimpinan etis terhadap motivasi kerja pegawai dan terhadap kinerja panti asuhan. Penelitian ini menggunakan pendekatan uji korelasi yang berguna untuk menjelaskan ada tidaknya hubungan antar variabel. Dalam penelitian ini sampel terdiri dari 30 panti asuhan dipilih menggunakan teknik random sampling. Uji korelasi dengan teknik analisis regresi berganda digunakan untuk menguji hipotesis. Sebelum kami menguji hipotesis, analisis faktor dan uji asumsi klasik dilakukan untuk menguji validitas dan reliabilitas instrumen dan kualitas data. Hasil penelitian menunjukkan bahwa budaya organisasi dan kepemimpinan etis berpengaruh positif terhadap motivasi kerja karyawan panti asuhan dan kinerja panti asuhan. Sedangkan akuntabilitas hanya secara positif memengaruhi kinerja panti asuhan dan tidak terhadap motivasi kerja karyawan panti asuhan.Kata kunci: akuntabilitas, kepemimpinan etis, komitmen organisasi, budaya organisasi, kinerja organisasi, kepemimpinan transformasional, motivasi kerja

Success Factors of Village-Owned Enterprises (BUMDes) Performance in Indonesia: An Exploratory Study Hafiez Sofyani; Randi Atmaja; Sri Budhi Rezki
Journal of Accounting and Investment Vol 20, No 2: May 2019
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

The full autonomy given to village governments by the Indonesian government coming with the demand to establish Village-Owned Enterprises (BUMDes) brings both opportunities and challenges. The reason is that not all BUMDes which have been established could perform satisfactorily. In fact, out of 3900 existing BUMDes, only a small percentage showed satisfactory performance. Based on this background, this research aims to investigate key success factors which drive the performance of BUMDes. The research was conducted from November to December 2018. The research subjects were BUMDes Amarta, Srimartani Makmur, and Tirtonirmolo, which are located in the Special Region of Yogyakarta, Indonesia. These three BUMDes were chosen because they serve as a benchmark for how BUMDes in Indonesia should be managed. The research informants were directors and employees of these BUMDes where each BUMDes was represented by one director and one employee. The data were obtained from direct interviews and documentation. The data were analyzed using a qualitative approach, consisting of such steps as data reduction, data display and conclusion drawing. The results indicated that the factors that drive the performance of BUMDes were BUMDes employees’ patriotism and passion, skills, training, level of education, experience, honesty (ethical behavior), having a sense of responsibility, sincerity, seriousness, caring for the environment and society, being resilient, cohesiveness of teamwork, transparent communication between BUMDes managers, never-give-up attitude in trying to achieve the performance targets, religiosity, work satisfaction, visionary (transformational) leadership style, and the presence of incentive mechanisms.

Sistem Pengukuran Kinerja dan Kinerja Dosen: Pengukuran Menggunakan Instrumen Berbasis Luaran Afrizal Tahar; Hafiez Sofyani
Riset Akuntansi dan Keuangan Indonesia Vol 4, No 1 (2019): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v4i1.6762

Penelitian ini bertujuan untuk menguji secara empiris hubungan sistem pengukuran kinerja (SPK) dosen di universitas ALPHA terhadap motivasi dosen, komitmen pada tujuan, dan berakhir pada kinerja dosen. Motivasi dan komitmen pada tujuan organisasi kami posisikan sebagai variabel intervening. Sampel penelitian ini adalah dosen Tetap di kampus ALPHA yang sudah terlibat dalam sistem pengukuran kinerja berbasis sistem informasi. Pengujian hipotesis dilakukan dengan structural equation model (SEM) berbasis varian, yakni Patial Least Square (PLS). Hasil penelitian menunjukkan bahwa SPK belum mampu menggiring pada peningkatan kepada kinerja meskipun mampu meningkatkan motivasi dan komitmen pada tujuan organisasi pada diri dosen. Alasan kondisi tersebut dijelaskan dalam paper secara lebih detail.

Co-Authors Afrizal Tahar Ahim Abdurahim Caesar Marga Putri Erni Suryandari, Erni Ietje Nazaruddin Javanti Binary Novrian Dandi Pratama Randi Atmaja Rizhaldy Pradipta Sri Budhi Rezki Suryo Pratolo

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