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Study Motivation, Academic Performance and Commitment Career in Accounting Profession Sofik Handoyo
Journal of Education and Learning (EduLearn) Vol 12, No 3: August 2018
Publisher : Intelektual Pustaka Media Utama

The purpose of this study is to understand the relationship between students' motivation, academic performance, and career commitment on accounting profession among undergraduate accounting students. The background of this study is based on the phenomenon encountered by accounting undergraduate students whose academic performance is not satisfactory as well as problems related to the completion of the study and high turn-over of the accounting profession. The sample of the study involved 101 undergraduate accounting students of Universitas Padjadjaran. There are three independent variables investigated in this study namely study motivation, academic performance and commitment carrier in the accounting profession. Intrinsic interest, extrinsic interest, normative beliefs and conflict anticipation were treated as sub-variables of the study motivation. Data were obtained through an electronic questionnaire using Google Form platform. Descriptive analysis along with bivariate correlation analysis was applied in this study. The results indicate that majority of accounting undergraduate student choosing accounting study program due to intrinsic interest motivation and extrinsic interest motivation and there is no indication motivation influenced by normative beliefs motivation and conflict anticipation motivation. Intrinsic interest has a positive and significant correlation with academic performance (r=2.17, p less than 0.01) and academic performance has a positive correlation (r = 0.124) with commitment carrier in the accounting profession.

Effect of Market Share and Firm Size on Efficiency and its Implications to Profitability of Sharia Insurance in Indonesia Said Aryonindito; Winwin Yadiati; Sofik Handoyo
Journal of Accounting Auditing and Business Vol 3, No 1 (2020): January Edition
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/jaab.v3i1.25911

Since Indonesia as a developing country which consists of 87.2% of Muslim citizens, sharia insurance plays an important role. However, this presence of sharia insurance does not show significant growth compared to Malaysia. This study aims to determine whether efficiency may serve as an intermediary variable in linking market share and company size to the profitability of Islamic insurance in Indonesia. It employs secondary data to collect data by involving 11 sharia insurance companies with 4 years ranging from the year 2014 to 2017. The collected data were analyzed through Path analysis and Sobel test with the DEA VRS as an indicator of efficiency. In analyzing the collected data, the Path equation has passed the classic assumption test. The findings reveal that the market share and company size have respectively significant positive and negative influences on efficiency. It indicates that market share is a variable that shows a significant positive effect on profitability compared to the other two variables. Whereas, the results of Sobel tests show that efficiency cannot serve as an intermediary in this research model

An Analysis of State-Owned Enterprise Holding Company Formation: The Case of Printing and Media Companies Ihsan Nasihin; Harry Suharman; Sofik Handoyo
Journal of Accounting Auditing and Business Vol 3, No 2 (2020): July Edition
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/jaab.v3i2.26935

This research aims to analyze the process of forming a holding company of state-owned enterprises in the printing and media business. This research uses qualitative research methods with a case study approach. The results of the study indicate that there are three options for printing and media holding company. The first option is printing and media holding with Perum Peruri as the holding company that will oversee four companies, namely Perum LKBN Antara, Perum PNRI, PT Balai Pustaka (Persero), and Perum PFN. The second option is printing holding and media holding. In printing holding, the holding company is Perum Peruri which will oversee one company, namely Perum PNRI. In media holding, the holding company is Perum LKBN Antara which will oversee two companies, namely PT Balai Pustaka Persero and PFN Public Corporation. The third option is the printing and media holding company with Perum LKBN Antara as a holding company that will oversee three companies, namely Perum PNRI, PT Balai Pustaka (Persero), and Perum PFN. At the same time, Perum Peruri will stand alone. The analysis indicates that the second option is the most appropriate in terms of logical roadmap and holding characteristics since printing (security printing) and media (distribution news) business are two distinct types of businesses.

Analysis of the Financial Condition West Java Provincial Government, Indonesia sofik handoyo; Syaiful Anas; Ivan Yudianto
JKAP (Jurnal Kebijakan dan Administrasi Publik) Vol 23, No 1 (2019): May
Publisher : Magister Administrasi Publik

The purpose of the study is to assess the financial condition of 18 districts and 9 municipals in West Java Province. Assessing the financial condition was based on a 10 (ten) point financial ratio model developed by Kenneth Brown. Data on financial ratios for the 2013-2016 period was obtained from audited financial reports published by the west java provincial supreme auditor. Analysis of financial ratios was based on descriptive statistics and conducting Independent t-Test analysis. Research results showed that both district and municipal governments in West Java Province have a good financial condition. However, the performance of financial condition score for district governments shows a downward trend. In general, there is significant difference in the financial condition of district governments and municipal governments. In general, municipal governments showed better financial condition than district governments.

Exploratory Study on the Relationship between Good Public Governance and National Competitiveness SOFIK HANDOYO
Jurnal Studi Pemerintahan Vol 8, No 4 (2017): November 2017
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jgp.2017.0057.493-513

This study aims to examine empirically the relationship between good public governance and national competitiveness. The motivation behind the study was the desire to answer a cosmic question regarding the association between the implementation of good public governance and the capability of a country to compete in the global market. An exploratory research design was applied in this study. Public governance and national competitiveness were treated as two in- dependent variables. Public governance was broken down into attributes, namely public accountability, government effectiveness, the quality of government regulation, government control toward corruption, the rule of law and a country’s political stability. The World Governance Index (WGI) was used to measure public governance. Meanwhile, the Global Competitiveness Index (GCI) was adopted to measure national competitiveness. Bivariate correlation analysis was applied in this study and involved 140 countries that are officially listed as World Bank members. The findings concluded that public governance had a positive association with national competitiveness. All attributes of public governance showed a positive and significant correlation with national competitiveness. Statistical analysis using Pearson correlation indicated that all public governance attributes indicated a solid correlation (r 0.6, p 0.01) except for political stability (r = 0.585, p 0.01) and public accountability (r= 0.541, p 0.01). Although the results revealed that not all public governance attributes had a strong correlation with national competitiveness, the nature of the correlation has already been justified. The results imply that if the government implements good public governance practice, it might have a positive impact on the capability of the nation to create power to compete with other countries in the global market .

EFFECT OF GRC AND INTELLECTUAL CAPITAL ON COMPANY PERFORMANCE Suud Al Habsyi; Harry Suharman; Sofik Handoyo
JRAK Vol 13 No 2 (2021): October Edition
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrak.v13i2.4130

This research was conducted on companies that won the Top GRC Award in 2019 and 2020 with secondary data collection methods. The data is collected through purposive sampling techniques. The sample used in this research is 30 companies.The analysis method used is to use SPSS for multiple linear regression analysis. The results present that governance, risk, compliance (GRC) and intellectual capital have a positive effect on the companies performence that have won Top GRC awards.

Analysis of the Financial Condition West Java Provincial Government, Indonesia Sofik Handoyo; Syaiful Anas; Ivan Yudianto
JKAP (Jurnal Kebijakan dan Administrasi Publik) Vol 23, No 1 (2019): May
Publisher : Magister Ilmu Administrasi Publik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22146/jkap.37046

The purpose of the study is to assess the financial condition of 18 districts and 9 municipals in West Java Province. Assessing the financial condition was based on a 10 (ten) point financial ratio model developed by Kenneth Brown. Data on financial ratios for the 2013-2016 period was obtained from audited financial reports published by the west java provincial supreme auditor. Analysis of financial ratios was based on descriptive statistics and conducting Independent t-Test analysis. Research results showed that both district and municipal governments in West Java Province have a good financial condition. However, the performance of financial condition score for district governments shows a downward trend. In general, there is significant difference in the financial condition of district governments and municipal governments. In general, municipal governments showed better financial condition than district governments.

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