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All Journal Wahana Riset Akuntansi Jurnal Ilmiah Universitas Batanghari Jambi Journal of Economic, Bussines and Accounting (COSTING) EKONOMIS : Journal of Economics and Business Eksis: Jurnal Ilmiah Ekonomi dan Bisnis Aptisi Transactions on Technopreneurship (ATT) Jurnal Mantik Jurnal Pembangunan Nagari Jurnal Informatika Ekonomi Bisnis Jurnal Ecogen Jurnal Ipteks Terapan : research of applied science and education Indonesian Journal Accounting (IJAcc) Jurnal Informatika Ekonomi Bisnis
Suhairi Suhairi
Universitas Andalas
Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Medicine & Pharmacology Neuroscience Nursing Physics Public Health Social Sciences Veterinary Other

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Evaluasi Implementasi Kebijakan Transaksi Non-Tunai dalam Konteks Pengelolaan Keuangan Daerah: Studi Kasus di Kota Solok-Sumatera Barat Budi Febrian Wijaya; Suhairi Suhairi; Vima Tista Putriana
Jurnal Ilmiah Universitas Batanghari Jambi Vol 21, No 1 (2021): Februari
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/jiubj.v21i1.1230

Abstract

This study aims to evaluate the implementation of non-cash transactions in regional financial management. This research method is a qualitative method with a approach multicase studies. Data collection through interviews,  observation and documentation is then processed through data reduction,  data presentation and drawing conclusions. Data analysis through the Government Internal Control System approach. The informants of this study consisted of regional financial managers. The results showed that the implementation of non-cash transactions was carried out in stages,  there was diversity in implementation,  had an impact on the efficiency of administration time,  budget,  accountability and transparency of cash management and decreased the number of audit findings,  but the implementation of non-cash transactions had not had an impact on the recording process of financial statement transactions. accrual-based,  efficient audit process time,  unorganized administration of financial management accountability,  weak control function of OPD Heads,  lack of stakeholder commitment,  financial management regulations and audits have not been updated,  there are no strict sanctions for violations. The obstacles faced are incomplete banking services,  making requests if the transfer is different from the bank and the length of time for handling the problem.
Analisis Perbandingan Kinerja Badan Penanaman Modal serta Pengaruh PMA dan PMDN terhadap Pertumbuhan Ekonomi di Indonesia Fajri Ardiansyah; Suhairi Suhairi; Nini Syofri Yeni
Jurnal Ilmiah Universitas Batanghari Jambi Vol 20, No 2 (2020): Juli
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/jiubj.v20i2.917

Abstract

This research aimed to know comparative Regional Board of Investment Performance in Indonesia and examined effect of foreign and domestic investment on economic growth. Sample used in this research is 34 Board of Investment and Integrated Licensing (BPMPTSP) of the provinces in Indonesia in 2015-2018 that determined by purposive sampling method. Data used is secondary data of target and realization of foreign and domestic investment from BKPM and PDRB rate from BPS. Data analysis technique used is average of total realization of investment, average growth per year of investment (CAGR ratio), average ratio of investment target achievement (Effectiveness ratio). To examined effect of investment on economic growth used data panel regression analysis. Result of average of total realization of investment analysis show that West Java Province has best performance on foreign investment, while East Java as the best province on average realization of direct investment. West Sulawesi Province has the best performance measured by average growth of foreign investment, while Maluku is a province with best performance based on ratio of average growth of domestic investment. Analysis of target achievement that used effectiveness ratio show that North Sulawesi has the best performance on achieved the investment target. F- test result show that simultaneously there are significant effect between foreign and domestic investment on economic growth. Based on t-test result, partially there are significant effect between foreign and domestic investment on economic growth.
Evaluasi Tarif Pelayanan Badan Layanan Umum Dengan Metode Unit Cost Pada Universitas Islam Negeri Imam Bonjol Padang Ramayani Eka Putri; Suhairi Suhairi; Nini Syofriyeni
Jurnal Ilmiah Universitas Batanghari Jambi Vol 20, No 3 (2020): Oktober
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/jiubj.v20i3.1102

Abstract

This study is an applied research which aims to calculate the unit cost per service activity output at the UIN Imam Bonjol Padang Postgraduate program using the Activity Based Costing method, and compare the results of the unit cost calculation for each of the current Imam Bonjol UIN BLU service rates and provide recommendations for evaluation of rates relevant to UIN Imam Bonjol Padang's current condition. It is hoped that this research can provide valuable input so that service rates that are relevant to the development of Imam Bonjol Padang UIN can be applied and can be one of the references for calculating service rates in order to increase the level of efficiency and effectiveness of State financial management. The research design used is quantitative descriptive method. The data used in this study are secondary data in the form of budget data and expenditure expenditures released for each service activity. The results showed that almost the entire unit cost of service in the UIN Imam Bonjol Padang Postgraduate program turned out to be higher than the applicable rate (underrated). This shows that BLU UIN Imam Bonjol Padang's service rates is no longer relevant. UIN Imam Bonjol Padang needs to evaluate service rates in order to optimize financial management, so BLU services can be further improved. 
SINKRONISASI ANTARA INDIKATOR KINERJA DALAM RPJMD BUKITTINGGI 2016-2021 DAN SUSTAINABLE DEVELOPMENT GOALS Gina Havieza Elmizan; Suhairi Suhairi; Fauzan Misra
Jurnal Pembangunan Nagari Vol 5 No 1 (2020)
Publisher : Badan Penelitian and Pengembangan (Balitbang), Padang, West Sumatra, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30559/jpn.v5i1.178

Abstract

Indonesia agreed and has compiled related rules to be able to align the direction of national development with SDGs, up to the regional level, following UCLG ASPAC directives to localize SDGs. However, the alignment effort is only at the provincial level and still in the planning stage despite the running of SDGs nearly reached its one-third period. This research aims to trace the efforts of the Bukittinggi Government in synchronizing RPJMD for 2016-2021 with SDGs. A qualitative approach with the case study method by Yin (2018) was used in this study, with data collection techniques in the form of documentation comparison between RPJMD and SDGs. It is found that out of 17 goals of the SDGs, the Bukittinggi RPJMD synchronized 76% of SDGs goals or with a total of 38 performance indicators with different distributions to the SDGs goals. The SDGs with the most aligned/synchronous indicators with Bukittinggi RPJMD are in SDGs number 16, and the most out of sync goals are to SDGs number 7, 14, 15, and 17.
Pengaruh Etika Terhadap Niat Melakukan Whistleblowing Dengan Retaliasi Sebagai Variabel Moderating Rizka Mukhlisiah; Suhairi Suhairi; Nini Syofriyeni
IJAcc Vol 1 No 1 (2020): Indonesian Journal Accounting (IJAcc)
Publisher : UNIVERSITAS RAHARJA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (583.466 KB) | DOI: 10.33050/IJAcc.v1no1p6

Abstract

This study to examine the effect on the ethical conduct by using the whistleblowing intention retaliation as moderating variable on the employees who work in the office BPKP West Sumatra Province and Inspectorate West Sumatra Province. The data used are primary data by using a questionnaire. The samples using the method of data collection is called purposive sampling, ie employees who work at BPKP West Sumatra Province and employees working in the Inspectorate of West Sumatra Province. The number of samples that can be used as many as 80 respondents. Data were analyzed using analysis techniques PLS (Partial Least Square) through software SmartPLS. The results showed that ethics can not affect the intention do whistleblowing employees BPKP West Sumatra Provincial and Inspectorate West Sumatra Provincial. Furthermore retaliation positive influence on the intention do whistleblowing employees BPKP West Sumatra Provincial and Inspectorate West Sumatra Provincial. The results also show that retaliation can not moderate the intentions of doing ethics whistleblowing employees BPKP West Sumatra and Inspectorate West Sumatra Provincial
Faktor-Faktor Mempengaruhi Pemahaman Operator SIMAK BMN Mengenai Penatausahaan Barang Milik Negara Lolli Adriani; Suhairi Suhairi
Jurnal Ecogen Vol 5, No 1 (2022): Jurnal Ecogen
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jmpe.v5i1.12341

Abstract

The level of education of an employee shows the level of knowledge and understanding in carrying out the tasks at hand. Through education a person’s quality can be improved in various aspects because educated people will be more rational in thinking and acting, understanding duties and responsibilities. So, the perception of the benefits of education felt by SIMAK BMN operators during their education level helps in completing their duties and responsibilities and makes operators more effective in operating SIMAK BMN.Although it has been supported by legislation that is used as a reference and legal force in the management of state property, there are still many problems and difficulties that hinder the management of state property in the implementation in the field. One of the problems is in the administration of state property. There are still many SIMAK BMN operators in the Regional Office of the Ministry of Law and Human Rights of West Sumatra who do not understand the rules for administering state property, especially the Regulation of the Minister of Finance Number 181/PMK 06/Year 2016. As a technical implementer in the administration of State Property, it is important for the SIMAK BMN operator to understand these rules so that the administration of state property is carried out properly and the reports of state property produced are reliable and accountable.Keywords : Operator, Administration
Pengaruh Belanja Hibah, Belanja Bantuan Sosial, Belanja Bantuan Keuangan, dan Belanja Fasilitas Umum Terhadap Keterpilihan Petahana dalam Pemilukada 2017 Ummu Auliyah; Suhairi Suhairi; Nini Syofri Yeni
Ekonomis: Journal of Economics and Business Vol 4, No 1 (2020): Maret
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (446.185 KB) | DOI: 10.33087/ekonomis.v4i1.117

Abstract

This study aims to determine the effect of grant expenditure, social assistance expenditure, financial aid expenditure and public facility expenditure on incumbent election in the General Election of Regional Head conducted in 2017. The type of this research is quantitative descriptive research. The objects examined are grant expenditure, social assistance expenditure, financial aid expenditure, and public facility expenditure in the 2015-2016 regional budget. The year 2015 represented shopping data prior to the General Election of Regional Head, while 2016 represented spending data at the time of the General Election of Regional Head. This study uses a logistic regression statistical test. The data analysis tool used for hypothesis testing is the Wald test. The results of this study state that there is no relationship between the independent variable and the dependent variable, but almost all regions have an increase in grant expenditure, financial aid expenditure, and public facilities ahead of the implementation of the General Election, while the average social assistance expenditure has decreased.
Analisis Pengungkapan Laporan Keuangan Pemerintah Daerah Ditinjau dari Akun Persediaan di Sumatera Putri Intan Permata Sari; Suhairi Suhairi; Nini Syofriyeni
Ekonomis: Journal of Economics and Business Vol 5, No 1 (2021): Maret
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v5i1.190

Abstract

This study attemps to analyze disclosure of inventories account in local government financial statement (LGFS) regencies and cities in Sumatera in the year 2017 on the disclosure in PP 71/2010 Government Accounting Standards Number 5, as well as perceive the difference disclosure of a build up in inventories account on LGFS that obtains unqualified opinion, qualified opinion, disclaimer opinion, and knowing how the perception of BPK toward the disclosure of an inventories account. The data used in this research as many as 154 regencies and the cities that has been audited by BPK. Secondary data was used in the study in the form of audit report LGFS and PP 71/2010 as well as the primary data in an interview to the auditor team in BPK that it is processed using a method of content analysis. The research results show that BPK perception of inventory account disclosure is that there are still problems in inventory disclosure carried out by regional governments with different cases. In addition, there were 24 LGFS that had significant inventory value on their total assets including 22 LGFS obtained unqualified opinion and 2 LGFS obtained qualified opinion with an average inventory disclosure of 54.17%, but still get records by examiner regarding administration of inadequate inventories. The disclosure of inventories account in LGFS regencies and cities in Sumatera years 2017 has been good enough with an average of 55,38% with the highest percentage of disclosure in 100,00% and the lowest is 14,29%. In addition, there is no difference in the disclosure of inventories account on LGFS that obtained unqualified opinion and besides unqualified opinion.
Analisis Konsistensi Perencanaan dan Penganggaran Urusan Pendidikan di Kota Solok Tahun 2016-2019 Sridarnilawati Sridarnilawati; Suhairi Suhairi; Vima Tista Putriana
Eksis: Jurnal Ilmiah Ekonomi dan Bisnis Vol 12, No 1 (2021): Mei
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/eksis.v12i1.217

Abstract

The preparation of planning and budgeting documents greatly contributes to the achievement of regional performance. Consistency in planning and budgeting is an indicator in assessing the performance of local governments. The object of this research is educational affairs. Education affairs are given top priority for the local government of Kota Solok. It is intended that the budget for education affairs reaches more than 20% of the total regional expenditure budget. Types of data are secondary data and primary data. Secondary data are RPJMD, RKPD, KUA, PPAS and APBD and LAKIP while primary data is neglecting to interview members of the Regional Government Budget Team (TAPD), BAPPEDA and OPD who are responsible for Educational Affairs. Assessment of the consistency of planning and budgeting uses the Planning and Budgeting Consolidated Matrix (MKPP) and the causes of inconsistency are interviews with informants who understand and know this. The results of this research consistency of planning and budgeting for educational affairs is very good. The causes of inconsistency in planning and budgeting documents are that the proposed Special Allocation Fund (DAK) was not approved by the Central Government, the intervention of the Government and Members of the Council, the existence of regulations from the Central Government. Analysis of the achievement of the performance of education affairs in the City of Solok shows that in general the achievement of the indicators of education affairs has not been achieved because the achievement of indicators according to each year is.
Sustainability Reporting: Quality and Value Relevance Nurzi Sebrina; Suhairi Suhairi; Suhanda Suhanda
Wahana Riset Akuntansi Vol 10, No 1 (2022)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/wra.v10i1.117304

Abstract

This study examines the quality of sustainability reporting of public companies listed on the Indonesia Stock Exchange and analyses the incremental value of sustainable reporting information (non-financial) on the value relevance of financial information. The research was conducted on the sustainability reporting of companies listed on the Indonesia Stock Exchange and from 713 listed companies, and by purposive sampling, a sample of 80 companies was obtained. Research on the quality of sustainability reports is carried out on reports published from 2016 to 2019. As for value relevance, it is carried out on sustainability reports published from 2016 to 2018. The significance of the value of information is investigated using the multiple regression method, modified Ohlson's (1995) model, while the quality of sustainability reporting is investigated using content analysis.  The study shows that the quality of sustainability reporting is still low, determined by the disclosure index and the level of reliability. The quality of sustainability reporting and information on economic, environmental, social topics (except governance) is relevant for stakeholders. Thus, the research results related to the overall quality of sustainability reporting and the topics of sustainable performance are consistent with the value-enhancing theory in the context of the shared value concept. However, the sustainability report does not have a positive incremental value to the value relevance of financial information on companies listed on the Indonesia Stock Exchange. Investors should consider long-term sustainability rather than short-term financial performance. The findings can also be useful for policymakers when issuing rules for sustainable reporting because the results show that transparency is a relevant valueKeywords:  Sustainability reporting, the value relevance of sustainability reporting information
Co-Authors Afifah Chaerunnissa Aulia Agustin Budi Febrian Wijaya Denny Putri Gizelia Fajri Ardiansyah Fauzan Misra Gina Havieza Elmizan Lolli Adriani Nini Syofri Yeni Nini Syofri Yeni Nini Syofriyeni Nini Syofriyeni Nini Syofriyeni Nur Rahmanely Nurzi Sebrina Putri Intan Permata Sari Ramayani Eka Putri Rizka Mukhlisiah Sridarnilawati Sridarnilawati Suci Anggreini Novi Suhanda Suhanda Ummu Auliyah Vima Tista Putriana