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All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Ilmiah Akuntansi dan Bisnis Jurnal Ekonomi dan Bisnis Jurnal Dinamika Akuntansi dan Bisnis (JDAB)
Hafiez Sofyani
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Arts Humanities Economics, Econometrics & Finance Social Sciences

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Penerimaan Sistem Informasi Akuntansi Pada Pusat Kesehatan Masyarakat Yang Baru Menjadi Badan Layanan Umum Daerah (BLUD) Rudy Suryanto; Mohamad Abdul Latif; Hafiez Sofyani
Jurnal Reviu Akuntansi dan Keuangan Vol. 5 No. 1: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (711.807 KB) | DOI: 10.22219/jrak.v5i1.4984

Abstract

This study aims to analyze the acceptance of public service agency (BLUD) accounting information system at BLUD health center in Boyolali, Center Java. TAM model is used in this study with behavioral theory perspective that used to for examine information technology adopted process. The samples used in this research is accounting and financial staffs at BLUD health center in Java that using BLUD accounting information system that developed by PT. Syncore Indonesia. Data obtained from questionnaires distributed be procesed using partial least square (PLS).The result of this research indicated 8 of 11 hipotheses are accepted. Where the result of this research showed relationship between users abilities and skills (UAS) toward percieved ease of use (PEOU), accounting information system (SIA) toward percieved usefulness (PU), percieved ease of use (PEOU) toward percieved usefulness (PU), percieved ease of use (PEOU) and percieved usefulness (PU) toward attitude toward using (ATU), percieved usefulness (PU) and attitude toward using (ATU) toward behavioral intention to use (BITU), and behavioral intention to use (BITU) toward actual system usage (ASU) are positif significant. Keywords: Accounting Information System, Public Service Agency (BLUD), Structural Equation Model, Technology Acceptance Model (TAM)
Implementasi Anggaran Berbasis Kinerja di Pemerintah Daerah dengan Akuntabilitas Kinerja “A” Hafiez Sofyani; Made Aristia Prayudi
Jurnal Ilmiah Akuntansi dan Bisnis Vol 13 No 1 (2018)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (471.105 KB) | DOI: 10.24843/JIAB.2018.v13.i01.p06

Abstract

This study aims to examine the relationship several variables, namely: implementation of performance-based budgeting, budget absorption, accountability, and the use of performance information in formulating future planning and budgeting. The studywas organized in Provincial Local Government which the performance title “A” namely Daerah Istimewa Jogjakarta, using all of the Regional Working Unit (SKPD) as a research object. The respondents of the study are SKPDs officials directly involved in the formulation of planning and budgeting, as well as reporting the performance accountability of SKPD. Out of the 150 questionnaires distributed, only 97 are filled in completely and testable. Hypothesis testing employs Structural Equation Model (SEM) approach. The results show that performance-based budgeting is positively associated with budget absorption and SKPD’s accountability. In addition, good accountability also makes the local government apparatus triggered to use accountability reports as a reference in formulating plan and budget for the next period. Keywords: Local government, performance-based budget, budget absorption, accountability, use of performance information
Analisis pengungkapan modal intelektual: Perbandingan antara universitas di Indonesia dan Malaysia Ihyaul Ulum; Malinda Malik; Hafiez Sofyani
Jurnal Ekonomi dan Bisnis Vol 22 No 1 (2019)
Publisher : Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (448.602 KB) | DOI: 10.24914/jeb.v22i1.2343

Abstract

This study aims to identify the Intellectual Capital (IC) disclosure practices of Indonesia and Malaysian universities on their official websites. This study used ten websites of best Indonesia and Malaysian universities based on 4ICU (International Colleges and Universities) 2018. The Modal intellectual framework developed by Leitner (2004) was used. The framework consists of 36 items: 10 human capital items, nine structural capital items, dan 17 relational capital items. Mann-Whitney U (non-parametric based) was used to test the hypothesis. The result shows that there was a difference between Indonesia and Malaysian universities about the level of Modal intellectual disclosure on their official websites. Generally, the percentages of IC information disclosed on Indonesia and Malaysian universities’ website is just about 50%, while the rest is undisclosed. This indicates that the awareness of the university’s management toward IC disclosure is still low. Therefore, the government role in improving the practice of IC disclosure through regulatory instruments is recommended.
Apakah Ukuran, Profitabilitas, dan Praktik Manajemen Laba Memengaruhi Tingkat Pelaksanaan dan Pelaporan Islamic Social Reporting Pada Perbankan Syariah Di Indonesia? Iwan Setiawan; Haris Faulid Asnawi; Hafiez Sofyani
Jurnal Dinamika Akuntansi dan Bisnis Vol 3, No 2 (2016): September 2016
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (485.832 KB)

Abstract

This study aims to examine the effect of size, profitability, and earnings management on implementation and disclosure of Islamic Social Reporting in Islamic banks in Indonesia. The samples are Indonesian General Islamic Banks (Bank Umum Syariah) which published an annual report within the past three years from 2009 to 2013. Measurement of Islamic Social Reporting was perfomed with reference to the research Haniffa (2002). The hypothesis testing employs multiple regression analysis techniques. The results of this study reveal that the size of banks as measured by total assets has positive effect on the level of implementation and disclosure of Islamic Social Reporting by Islamic banks. However, profitability as measured by return on eearnings (ROE) and earnings management as measured by Healy model (1996) do not show the effect on the level of implementation and disclosure of Islamic Social Reporting by Islamic banks. For more detail descriptions of this study results are presented in discussion section.
Co-Authors Haris Faulidi Asnawi Ihyaul Ulum Iwan Setiawan Made Aristia Prayudi Malinda Malik Mohamad Abdul Latif Rudy Suryanto