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All Journal ETIKONOMI Jurnal Telaah dan Riset Akuntansi
Faisal Faisal
Universitas Syiah Kuala, Banda Aceh, Indonesia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Measuring and Decomposing Productivity of Co-operatives in Aceh, Indonesia M. Shabri Abd. Majid; Faisal Faisal; Heru Fahlevi; Azhari Azhari
ETIKONOMI Vol 21, No 1 (2022)
Publisher : Faculty of Economic and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/etk.v21i1.21299

Abstract

This study empirically assesses the co-operatives' productivity across 23 districts/cities in Aceh province, Indonesia, over 2014-2018 using the Malmquist Total Factor of Productivity Index (MTFPI) based on Data Envelopment Analysis (DEA). Unlike previous studies that focused only on selected sectors and industries, this study examines the co-operative productivity of all industries and sectors within one province. Overall, this study recorded a low productivity level of co-operatives. Only co-operatives in Subulussalam City consistently experienced a fully productive using both Constant Return to Scale (CRS) and Variable Return to Scale (VRS) estimations. Meanwhile, based on the VRS estimation, the study found that the co-operatives in Aceh Besar and Aceh Utara's districts had experienced total productivity. Overall, the co-operatives' productivity level has slightly declined, contributed mainly by a decline in technical efficiency. However, the co-operatives' efficiency level has increased, mainly due to their scale efficiency improvement. The findings suggested the importance of implementing sound co-operative governance principles and enhancing technical efficiency by adopting e-marketing and the internet of things in their business activities.How to Cite:Majid, M.S.A., Faisal, F., Fahlevi, H., & Azhari, A. (2022). Measuring and Decomposing Productivity of Co-operatives in Aceh, Indonesia. Etikonomi, 21(1), 55-66. https://doi.org/10.15408/etk.v21i1.21299.
Pengaruh Corporate Governance Perception Indeks (CGPI), Profitabilitas, dan Ukuran Perusahaan terhadap Nilai Perusahaan pada Bursa Efek Indonesia Rina Marlyanti; Hasan Basri; Faisal Faisal
Jurnal Telaah dan Riset Akuntansi Vol 8, No 2 (2015): Jurnal Telaah & Riset Akuntansi
Publisher : Program Magister Akuntansi Unsyiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (769.246 KB)

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The objective of this research was to identify the partial and simultaneous effects of Corporate Governance Perception Index, profitability, and company size on the value of a company according to Indonesia Stock Exchange. Unbalanced panel data were used in this research. A number of 68 observations on Indonesia Stock Exchange (2011-2014) were found from 28 samples. Those data were then analyzed by using multiple linear regression. The process of data analysis involved the descriptive statistics for variables, simultaneous testing, and partial testing. The results indicated that Corporate Governance Perception Index, profitability, and company size simultaneously affected the value of a company according to Indonesia Stock Exchange. In addition, Corporate Governance Perception Index, profitability, and company size also partially and significantly affected the value of a company according to Indonesia Stock Exchange.KEYWORDS :  Corporate Governance Perception Index, profitability, and company size
Pengaruh Job Relevan Information, Partisipasi Anggaran dan Komitmen Organisasi Terhadap Budgetary Slack (Studi pada SKPK Pemerintah Kota Banda Aceh) Ella Sulfita; Hasan Basri; Faisal Faisal
Jurnal Telaah dan Riset Akuntansi Vol 10, No 2 (2017): Jurnal Telaah & Riset Akuntansi
Publisher : Program Magister Akuntansi Unsyiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (681.204 KB)

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Aimed of the study was to analyze the influence of job relevance information, budget participatory and organizational commitment towards budgetary slack in SKPK (governmental working unit/institution) of Banda Aceh municipality government. The population of the study were head department of finance and treasury at the SKPK of Banda Aceh municipality government. Based on field survey, the number of SKPK in Banda Aceh municipality are 31 working units. This research would considered all the population as part of the respondents which amount of 62 people, thus this research could be classified as the cencus research. The study result showed thatjob relevance information, budget participatory and organizational commitment whether partially or simultaneously had a significant influence towards budget slack at the working units of Banda  Aceh municipality government. While, budget participatory had ansignificant influence toward budgetary slack in partially test. In addition, organizational commitment showed similar finding result that provide an significant influence toward the decreasing of budgetary slack at working units in Banda Aceh municipality government. KEYWORDS : Job Relevance Information, budget parcipatory,organizational commitment, and Budgetary Slack
Co-Authors Azhari Azhari Ella Sulfita Hasan Basri Heru Fahlevi M. Shabri Abd. Majid Rina Marlyanti