Article Per Year (5 Year)
p-Index From 2019 - 2024
1.642
P-Index
This Author published in this journals
All Journal Proceeding International Conference on Information Technology and Business Journal of Government and Civil Society J-MAS (Jurnal Manajemen dan Sains) TECHNOBIZ : International Journal of Business Jurnal Komunitas: Jurnal Pengabidian Kepada Masyarakat Borobudur Accounting Review
Toni Nurhadianto
Institut Informatika Dan Bisnis Darmajaya
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Public Health Social Sciences Other

Published : 9 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 9 Documents
Search

 1 
Transparency of Local Financial Management: Evidence from Local Governments in Indonesia Toni Nurhadianto; Slamet Sugiri
Journal of Government and Civil Society Vol 6, No 1 (2022): Journal of Government and Civil Society (April)
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/jgcs.v6i1.5433

Abstract

ABSTRACTThis study aims to provide empirical evidence about the influence of political competition, local independence, level of human development, and Supreme Audit Board (BPK) audit opinion on increasing transparency in local financial management in Indonesia. The research sample consisted of 436 local governments in Indonesia in 2016. The analytical method used to test the hypothesis is multiple linear regression. This study shows that local independence, level of human development, and BPK audit opinion have been proven to have a positive effect on increasing transparency in local financial management in Indonesia. On the other hand, political competition does not affect increasing transparency in local financial management in Indonesia. The results indicate that future studies should consider other factors to obtain more complete results. These include local government size, local expenditure, local government wealth, legislative size, local government complexity, level of dependence, local government financial capacity, press visibility, and local government administrative age. The findings contribute to the fundamental idea and recommendation for the government to improve Indonesia’s local financial management transparency. Keywords : Transparency, local financial management, local government ABSTRAKPenelitian ini bertujuan untuk memberikan bukti empiris tentang pengaruh persaingan politik, kemandirian daerah, tingkat pembangunan manusia, dan opini audit Badan Pemeriksa Keuangan (BPK) terhadap peningkatan transparansi pengelolaan keuangan daerah di Indonesia. Sampel penelitian terdiri dari 436 pemerintah daerah di Indonesia pada tahun 2016. Metode analisis yang digunakan untuk menguji hipotesis adalah regresi linier berganda. Hasil penelitian ini menunjukkan bahwa kemandirian daerah, tingkat pembangunan manusia, dan opini audit BPK terbukti berpengaruh positif terhadap peningkatan transparansi pengelolaan keuangan daerah di Indonesia. Di sisi lain, persaingan politik tidak mempengaruhi peningkatan transparansi pengelolaan keuangan daerah di Indonesia. Temuan penelitian ini berkontribusi dijadikan sebagai gagasan dan rekomendasi mendasar bagi pemerintah untuk meningkatkan transparansi pengelolaan keuangan daerah di Indonesia. Kata Kunci : Transparansi, tatakelola keuangan daerah, pemerintah daerah
ANALISIS TRANSPARANSI PENGELOLAAN KEUANGAN DAERAH: STUDI EMPIRIS PADA PEMERINTAH DAERAH KABUPATEN/KOTA DI PROVINSI LAMPUNG Toni Nurhadianto; Nur Khamisah
TECHNOBIZ : International Journal of Business VOL 2, NO 2 (2019): OKTOBER
Publisher : Universitas Teknokrat Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33365/tb.v3i2.453

Abstract

Tujuan dari penelitian ini adalah untuk menganalisis transparansi pengelolaan keuangan daerah pada pemerintah kabupaten/kota di Provinsi Lampung. Obyek penelitian ini dilakukan pada 15 website resmi pemerintah daerah di Provinsi Lampung pada tahun anggaran 2016. Transparansi pengelolaan keuangan daerah dinilai mengunakan content analysis dengan melihat empat kriteria pengukuran yaitu ketersediaan, aksesibilitas, ketepatan waktu dan frekuensi pengungkapan. Hasil penelitian menunjukkan bahwa rata-rata tingkat transparansi pengelolaan keuangan di pemerintah kabupaten/kota di Provinsi Lampung masih dalam kategori sedikit (Scant or None) atau tidak cukup transparan. Hal ini menunjukkan bahwa transparansi belum menjadi prioritas bagi pemerintah daerah di Provinsi Lampung. Selain itu, daerah yang memiliki tingkat transparansi yang tinggi memiliki karakteristik opini audit Wajar Tanpa Pengecualian (WTP) dan jumlah anggota Dewan Perwakilan Rakyat Daerah (DPRD) yang cukup banyak. Penelitian ini diharapkan  dapat digunakan sebagai dasar pemikiran dan masukan bagi pemerintah daerah dalam meningkatkan transparansi pengelolaan keuangan daerah kabupaten/kota di Provinsi Lampung.Kata kunci: Transparansi, Pengelolaan keuangan daerah, Good governance.
Implementasi Sistem Informasi Akuntansi pada BUMDes Lumintu Yulian Sahri; Toni Nurhadianto; Anggrelia Afrida
J-MAS (Jurnal Manajemen dan Sains) Vol 7, No 1 (2022): April
Publisher : Universitas Batanghari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/jmas.v7i1.397

Abstract

This study aims to gain an understanding of the implementation of accounting information system implementation at Lumintu BUMDes, Kepayang Village, Lem debris District, Ogan Komering Ilir Regency. This study uses a qualitative method. Data was collected by means of observation, interviews, and documentation studies. The results of this study indicate that this BUMDes was formed as a means to assist the community in meeting their needs by paying for clean water and savings and loans to the community. With the existence of BUMDes Lumintu Kepayang Village, the community gets convenience from business units in BUMDes, and also BUMDes can provide benefits in public services. The application of an accounting information system in Kepayang Village with the Sedana Dimata application and the PAMS Meter was able to become the main driver of the development of easy-to-use information technology. In this application, it has advantages with data security that is maintained and accurate for business. With the appearance of using modern technology so that it can be used by users and ready to be used anytime.
Women's Empowerment: Pemulihan Perekonomian Indonesia melalui Kelompok Wanita Tani dengan Pengimplementasian Program M2ID Toni Nurhadianto; Ulfah Tika Saputri; Zulkarnaini Zulkarnaini
Jurnal Komunitas : Jurnal Pengabdian kepada Masyarakat Vol 4, No 2: Januari 2022
Publisher : Institut Ilmu Sosial dan Manajemen Stiami

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (267.67 KB) | DOI: 10.31334/jks.v4i2.2116

Abstract

Corona virus diseases (COVID-19) have a negative impact on the country's economy, and Indonesia is no exception. This is evidenced by the increase in the poverty rate of 1.63 million people. Poverty alleviation can be done by involving the community such as involving people's business actors through the Women Farmers Group (KWT). However, the problem is the weak organizational function and the lack of education of KWT Sehati members on financial management and the difficulty of product marketing. These problems are answered in the M2ID (Management of Human Resources, Management of Finance, Innovation and Packaging, and Digital Marketing) program. The approach methods used in this activity include institutional approaches, discussion methods, participatory approaches, and providing training on the M2ID program. After the training, the average understanding possessed by members increased in understanding, besides that members began to be able to make sales not only offline but online sales and in the end were able to slowly build the Indonesian economy after COVID-19.     Keyword: Women’s Empowernment; Indonesian Economics Recovery; Kelompok Wanita Tani
The Effect of The Audit Results of The Supreme Audit Board on The Financial Performance of Local Governments Fitri Agustina; Ulfah Tika Saputri; Toni Nurhadianto; Yaumil Khoiriyah
Prosiding International conference on Information Technology and Business (ICITB) 2020: INTERNATIONAL CONFERENCE ON INFORMATION TECHNOLOGY AND BUSINESS (ICITB) 6
Publisher : Proceeding International Conference on Information Technology and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this study was to examine the effect of the audit results of the Supreme Audit Board (BPK). It was consisted of audit opinion and audit findings on the financial performance of local governments from the economic ratios, effectiveness, and efficiency. The sample in this study used 15 regency/city governments in Lampung province. This study used a classic assumption test to meet Best Linear Unbiased Estimation (BLUE). This study used multiple linear regression to test the hypothesis. The result of this study indicated that audit opinion had no effect on economic and efficient financial performance but it had an effect on effective financial performance. In addition, audit findings had no effect on efficient and effective financial performance but it had an effect on economic-financial performanceKeywords : Audit Opinion, Audit Findings, Financial Performance of Local Governments
THE PRINCIPLES OF GOOD GOVERNANCE IN VILLAGE FUND ALLOCATION MANAGEMENT Toni Nurhadianto; Fitri Agustina; Yaumil Khoiriah; Ulfah Tika Saputri
Prosiding International conference on Information Technology and Business (ICITB) 2019: INTERNATIONAL CONFERENCE ON INFORMATION TECHNOLOGY AND BUSINESS (ICITB) 5
Publisher : Proceeding International Conference on Information Technology and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The objective of this research was to prove empirically the effect of the transparency principle, the accountability principles, and the participation principle on the village fund allocation management. The population of this research was the villages in Abung Kunang District. The sample of this research was 35 respondents taken from the village administrators who managed the village fund allocation, the head of the administration, and the head of the section. The data used in this research was the primary data. The data collecting technique used in this research was questionnaires. The data analysis technique used in this research was the multiple regression. The analytical tool used in this research was SPSS V.20 program. The results of this research showed that the transparency principle, the accountability principles, and the participation principle affected the the village fund allocation management.Keywords: Transparency, Accountability, Participation, Village Fund Allocation Management
Analisis Faktor Penerapan Transparansi Pelaporan Keuangan Daerah: Studi pada Kabupaten Pesawaran, Provinsi Lampung Selfi Nurwidiawati; Toni Nurhadianto
Borobudur Accounting Review Vol. 1 No. 2 (2021)
Publisher : Universitas Muhammadiyah Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31603/bacr.6220

Abstract

Saat ini, masyarakat tidak puas terhadap kinerja pemerintah, hal ini dikarenakan banyaknya praktik korupsi yang melibatkan para pejabat publik. Konsekuensi dari fenomena tersebut, masyarakat menuntut agar pemerintah lebih transparan terhadap laporan keuangan daerah. Bentuk tanggapan pemerintah atas tuntutan masyarakat, maka diterbitkan peraturan perundangan yang mengatur tentang transparansi daerah yang diharapkan dapat mendorong pemerintah daerah untuk lebih terbuka terhadap informasi. Namun beberapa penelitian yang telah dilakukan menunjukkan bahwa masih banyak pemerintah daerah yang belum melaksanakan transparansi. Maka, penelitian ini bertujuan untuk menguji faktor-faktor yang mungkin berpengaruh terhadap peningkatan transparansi pelaporan keuangan daerah. Penelitian ini dilakukan di Organisasi Perangkat Daerah di Kabupaten Pesawaran dengan sampel sebanyak 59 responden. Penelitian ini menggunkan uji regresi linear berganda. Hasil penelitian ini menunjukan bahwa Tekanan eksternal dan kompetensi sumber daya manusia berpengaruh positif terhadap transparansi pelaporan keuangan daerah. Sedangkan, Ketidakpastian Lingkungan dan komitmen manajemen tidak berpengaruh terhadap transparansi pelaporan keuangan daerah.
DETERMINAN MINAT PEGAWAI PEMERINTAH DAERAH DALAM MELAKUKAN WHISTLEBLOWING Toni Nurhadianto
TECHNOBIZ : International Journal of Business VOL 5, NO 2 (2022) : OKTOBER
Publisher : Universitas Teknokrat Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33365/tb.v5i2.2301

Abstract

This study aims to examine the effect of job satisfaction, fair treatment, and cooperativeness on the intention to do whistleblowing. This study is primary data obtained through the distribution of questionnaires in 23 Regional Apparatus Organizations in Bandar Lampung City. The sample of this study was 90 respondents who were taken by purposive sampling technique. The method of analysis used multiple linear regression. The test results show that fair treatment and cooperativeness have a positive effect on the intention to do whistleblowing. Meanwhile, job satisfaction has no effect on the intention to do whistleblowing.
APAKAH MOTIVASI MEMEDIASI HUBUNGAN ANTARA REMUNERASI DAN KINERJA DOSEN? Toni nurhadianto; ulfah tika Saputri; fitri Agustina
TECHNOBIZ : International Journal of Business VOL 6, NO 1 (2023) : APRIL
Publisher : Universitas Teknokrat Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33365/tb.v6i1.2741

Abstract

AbstractThis study aims to examine the remuneration and motivation that affect the performance of lecturers. Remuneration is an independent variable, motivation is an intervening variable and lecturer performance is a dependent variable. The data were analyzed using the Structural Equation Model (SEM) with Smart PLS software. The sampling method used is the purposive sampling method. The data used are primary data, which is in the form of respondents' perceptions of variables using questionnaires. To prove the hypothesis is done by testing validity and reliability. The results showed that Remuneration had a positive effect on lecturer performance, remuneration had a positive effect on lecturer motivation while motivation as a mediating variable had no effect on lecturer performance. Keywords: Remuneration, Motivation, and Lecturer Performance
Co-Authors Anggrelia Afrida Anggel Fitri Agustina Fitri Agustina Fitri Agustina Khamisah, Nur Selfi Nurwidiawati Slamet Sugiri ulfah tika Saputri Ulfah Tika Saputri Ulfah Tika Saputri Ulfah Tika Saputri Yaumil Khoiriah Yaumil Khoiriyah Yulian Sahri Zulkarnaini Zulkarnaini