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All Journal Managament Insight: Jurnal Ilmiah Manajemen Journal of Economic, Bussines and Accounting (COSTING) JEMMA | Journal of Economic, Management and Accounting Jurnal Pengabdian Masyarakat Bumi Raflesia Jurnal Akuntansi dan Keuangan Jurnal Fairness Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Student Journal of Business and Management (SJBM)

Husaini Husaini

Universitas Bengkulu

Author-ID : 2625724

Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Social Sciences Other

Published : 30 Documents Claim Missing Document

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Pengaruh Keahlian Auditor, Tekanan Ketaatan, Independensi dan Orientasi Tujuan Terhadap Pertimbangan Audit Twenty Mariza Syafitri; Husaini Husaini; Lisa Martiah Nila Puspita
JEMMA (Journal of Economic, Management and Accounting) Vol 5, No 1 (2022): Maret 2022
Publisher : Universitas Andi Djemma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35914/jemma.v5i1.814

Pertimbangan audit merupakan suatu pandangan auditor dalam menanggapi informasi yang memengaruhi resiko audit dan keputusan dalam kegiatan audit. Tujuan penelitian ini adalah: (1) Untuk menguji pengaruh keahlian auditor terhadap pertimbangan audit, (2) Untuk menguji pengaruh tekanan ketaatan terhadap pertimbangan audit, (3) Untuk menguji pengaruh independensi terhadap pertimbangan audit, dan (4) Untuk menguji pengaruh orientasi tujuan terhadap pertimbangan audit. Jenis penelitian yang digunakan adalah kuantitatif dengan pendekatan studi kausal. Metode pengambilan sampel menggunakan teknik purposive sampling melalui penyebaran kuesioner. Sampel penelitian ini adalah 72 Aparatur Pengawasan Intern Pemerintah di Inspektorat Provinsi Bengkulu. Metode analisis data menggunakan statistik parametris menggunakan program SPSS 16.0 untuk menguji hipotesis. Hasil penelitian ini menunjukkan bahwa secara parsial keahlian auditor dan orientasi tujuan berpengaruh positif dan signifikan terhadap pertimbangan audit, Sementara itu, tekanan ketaatan dan independensi tidak berpengaruh terhadap pertimbangan audit.

PENGARUH KEJELASAN TUJUAN ANGGARAN DAN PARTISIPASI PENYUSUNAN ANGGARAN TERHADAP AKUNTABILITAS KINERJA INSTANSI PEMERINTAH (Studi Empiris Pada Instansi Pemerintah Kota Bengkulu) Melly Susanti; Husaini Husaini; Isma Coryanata
Management Insight: Jurnal Ilmiah Manajemen Vol 12, No 2 (2017): Managament Insight: Jurnal Ilmiah Manajemen
Publisher : Unib Press Universitas Bengkulu

This study aims to examine the influence of budget goal clarity and budget drafting participation on performance accountability of government institutions in Bengkulu city. This study is a descriptive research with purposive sampling technique. The subjects of this study were 136 officers of echelon III (Division Head/ Sub-division Head/ Secretary) and echelon IV (Chief Sub-division/ Chief Section) of civil servants in government institutions in Bengkulu city. Data analysis technique used in this study was multiple linear regression test. The results of this study showed that: (1) Budget goal clarity influences positively and significantly on performance accountability of government institutions in Bengkulu city. (2) Budget drafting participation influences positively and significantly on performance accountability of government institutions in Bengkulu city. These results indicate that the higher budget targe t clarity and participation in budget drafting, the higher performance accountability will be. Keywords: Budget Goal Clarity, Budget Drafting Participation, Performance Accountability.

KARAKTERISTIK PERUSAHAAN, KELENGKAPAN PENGUNGKAPAN LAPORAN KEUANGAN DAN KEMUNGKINAN KECURANGAN PELAPORAN KEUANGAN Husaini Husaini; Salma Yuniza
Jurnal Akuntansi dan Keuangan Vol 8, No 1 (2020): Februari 2020
Publisher : Department of Accounting, Faculty of Economics & Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jak.v8i1.2326

This research aims to obtain empirical evidence regarding the effect of the characteristics of the company's financial disclosure statements of completeness and consequently to the financial statement fraud. Characteristics of companies in this study consists of company size, leverage, liquidity, the company's corporate status and age.The population in this research is the manufacturing companies listed on the Indonesia stock exchange over the years 2011-2013. Purposive sampling method based on retrieved 98 companies listed on the Indonesia stock exchange as research samples. Research on regression model using two. Using multiple linear regression, the study found the size of the company and the company's status affect the completeness of the disclosure of the financial statements. Leverage, liquidity and the age of the company does not affect the completeness of the disclosure of the financial statements. Then, the sample is categorized into 2 categories by using the Beneish model M-Score that the company that did the possibility of fraudulent financial reporting and company didn't do the possibility of fraudulent financial reporting. Using the method of logistic regression, this research found that the completeness of the pengungakap financial statements have no effect against the possibility of fraud in financial reporting.

Pengaruh Kinerja Keuangan, Economic Value Added dan Market Value Added terhadap Return Saham Perusahaan Manufaktur Arisky Andrinaldo; Husaini Husaini; Darman Usman; Ronal Aprianto
COSTING : Journal of Economic, Business and Accounting Vol 3 No 2 (2020): COSTING : Journal of Economic, Business and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v3i2.1154

In investing in capital markets, an investor needs to consider the expected level of return (Return). This study aims to examine whether financial performance (net income, NOPAT, EPS), EVA, and MVA significantly influence stock returns. The object of this research is Manufacturing Companies registered in 2013 to 2017. This study uses secondary data with a purposive sampling method. The data obtained in this study were 52 company samples. Analysis method of this research data is multiple linear regression. The results showed that net income and market value added had a significant effect on stock returns, and earnings per share and economic value added had no significant effect on stock returns. In addition, earnings per share and economic value added have no significant effect on stock returns. Based on the results of this study, signal theory influences information generated through net income and market value added to investors to respond to the signals given in making investment decisions in order to produce the expected stock returns. Future studies are expected to add to the research period and other independent variables that affect stock returns. Keywords: Stock Returns, Net Income, Earning Per Share, Economic Value Added, and Market Value Added

PELATIHAN DAN PENDAMPINGAN MANAJEMEN KEUANGAN BAGI PENGELOLA BUMDES DI DESA RINDU HATI KABUPATEN BENGKULU TENGAH Saiful Saiful; Husaini Husaini; Indah Oktari Wijayanti
Jurnal Pengabdian Masyarakat Bumi Raflesia Vol. 5 No. 1 (2022): Jurnal Pengabdian Kepada Masyarakat Bumi Raflesia
Publisher : Universitas Muhammadiyah Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36085/jpmbr.v5i1.3375

Tujuan pelaksanaan pengabdian ini ialah menyampaikan pengetahuan dan keterampilan bagi pengelola BUMDES Desa Rindu Hati Kecamatan Taba Penanjung Kabupaten Bengkulu Tengah dalam mengolah manajemen keuangan BUMDES.Kegiatan ini dilaksanakan dalam rangka membantu menyelesaikan permasalahan bagi pengelola BUMDES dalam melaksanakan manajemen bisnisnya.Sebelum kegiatan pengabdian berlangsung dilakukan diskusi terlebih dahulu dengan perangkat desa Rindu Hati terkait dengan permasalahan yang dihadapi oleh pengelola BUMDES yang dituangkan dalam bentuk materi pelatihan yang diselenggarakan oleh Dosen Magister Akuntansi Fakultas Ekonomi dan Bisnis Universitas Bengkulu. Bentuk kegiatan pengabdian ini yaitu pelatihan berbagai materi terkait dengan permasalahan yang ada di BUMDES yaitu Manajemen Keuangan BUMDES yang dihadiri oleh 50 pengelola BUMDES. Dalam pelaksanaan materi pelatihan, disisipkan praktek bagaimana cara memimpin, memasarkan, membuat kerjasama dan praktek pembukuan laporan keuangan. Selanjutnya untuk lebih memantapkan materi disesi terakhir dibuka tanya jawab dan diskusi. Saran dari kegiatan ini adalah perlu adanya pendampingan lanjutan dilapangan dan kontrol pelaksanaan kegiatan pengelolaan BUMDES. Keyword : Manajemen Keuangan BUMDES

FAKTOR PENENTU EFEKTIVITAS PENGELOLAAN KEUANGAN BADAN LAYANAN UMUM UNIVERSITAS BENGKULU Hasrini Verawati; Husaini Husaini; Siti Aisyah
JURNAL FAIRNESS Vol. 6 No. 1 (2016)
Publisher : UNIB Press

This study aims to examine and obtain empirical evidence about the factors that influence the effectiveness of financial management. The variables to be tested in this study of human resources, the utilization of information technology, systems of internal control, and governance of the effectiveness of financial management.This research was conducted by giving questionnaires to financial managers the University of Bengkulu that have been based on the ease of obtaining the sample.The results of this study are quality human resources and internal control system does not affect the effectiveness of financial management. As for the utilization of research results and governance of information technology or a significant positive impact on the effectiveness of the financial management of public service agencies at the University of Bengkulu

KARAKTERISTIK KOMITE AUDIT, STRUKTUR KEPEMILIKAN DAN FINANCIAL DISTRESS Mayang Sari; Husaini Husaini
JURNAL FAIRNESS Vol. 6 No. 1 (2016)
Publisher : UNIB Press

This study aims to determine the effect of audit committee characteristics and ownership structure on financial distress. Audit committee characteristics used in this study is the independence of the audit committee, audit committee expertise, audit committee size and the frequency of audit committee meetings while the ownership structure used this study is institutional ownership and managerial ownership.The population of non-financial companies listed on the Indonesia Stock Exchange in 2010-2011. Based on purposive , there are 364 samples consist of 294 financially distressed firms and 70 financially distressed firms. Criteria of financial distress in this study viewed from a negative net profit two years in a row. While non-financial criteria of distress seen positive net profit two years in a row and for more than one year of dividend payments . Data analysis using logistic regression with SPPS 16 .The analysis showed that the expertise of the audit committee and audit committee meeting frequency is significantly negative effect on financial distress.

REAKSI PASAR PADA PENGUMUMAN PRESIDEN DAN WAKIL PRESIDEN REPUBLIK INDONESIA TAHUN 2014 Melli Zukri; Husaini Husaini; Lisa Martiah N Puspita
JURNAL FAIRNESS Vol. 6 No. 2 (2016)
Publisher : UNIB Press

The purpose of this study is to examine whether president and vice president events of the Constitutional Court's verdict on the winner of the presidential election in 2014 influence the Indonesian capital market activities.The sample of this study is The Indonesian stock exchange listed companies that classified as LQ45 companies. The analysis used one simple t-test, and one way anova.These results indicate that (1) there is not significant abnormal return and trading volume activity are significantly around the events for all companies listed on the LQ-45 (2) there is no difference abnormal return and trading volume activity significantly around the occurrence of events verdict announcement by the president and vice president of the Constitutional Court on the supporting company Joko Widodo, Prabowo and neutral. The average abnormal return as a whole, before and after the event is negative. While positive only when the incident occurred. While on the average trading volume as a whole, before and after the event is negative.

EFEKTIVITAS KOMITE AUDIT, KUALITAS AUDITOR EKSTERNAL DAN KEMUNGKINAN KECURANGAN PELAPORAN KEUANGAN Dwi Rahma Indella; Husaini Husaini
JURNAL FAIRNESS Vol. 6 No. 3 (2016)
Publisher : UNIB Press

The purpose of this study was to obtain empirical evidence on the effect of the effectiveness of the audit committee and the quality of the external auditors on the possibility of financial statement fraud.The population in this study are non-financial companies listed on the Indonesia Stock Exchange. Based on the purposive sampling method, 104 companies were selected as samples. The sample is categorized into two categories, namely fraud companies and non-fraud firms.This study found that the independent audit committee, the number of audit committee meetings, the expertise of the audit committee, the gender diversity of the audit committee, the ethnicity of the audit committee, and the quality of the external auditors did not affect the likelihood of financial statement fraud. In addition, company size and leverage do not affect the possibility of fraudulent financial statements. Meanwhile, company performance actually affects the possibility of financial statement fraud.

ETIKA PROFESI SEBAGAI PEMODERASI KEMAMPUAN DAN INDEPENDENSI AUDITOR TERHADAP KUALITAS AUDIT Yulianti J; Husaini Husaini; Siti Aisyah
JURNAL FAIRNESS Vol. 7 No. 1 (2017)
Publisher : UNIB Press

The purposes of this research are to prove the influence of ability on the audit quality Bengkulu Province Inspectorate Auditors; to prove the influence of the auditors independency on the audit quality Bengkulu Province Inspectorate Auditors; to prove the moderating influence of the profession ethic on the correlation of ability on the audit quality on Inspectorate Auditors in Bengkulu Province and to prove the moderating influence of the profession ethic on the correlation of auditors independency on the audit quality Bengkulu Province Inspectorate Auditors.The data used in this research is the primary data which was gained by spreading the questionnaires to 101 respondents of Bengkulu Province Inspectorate Auditors. This research used multiple linear regression and moderated regression analysis.The research result are the ability have influences toward the audit quality on Inspectorate Auditors in Bengkulu Province; auditors independency have influences toward the audit quality on Inspectorate Auditors in Bengkulu Province; the profession ethics have moderating effect on correlation between ability and the audit quality on Inspectorate Auditors in Bengkulu Province; and the profession ethics have not moderating effect on the correlation between independency with the audit quality on Inspectorate Auditors in Bengkulu Province.

Co-Authors Abdullah Abdullah Abdullah Abdullah Abdullah Abdullah Abdullah Abdullah Amika Putri Arisky Andrinaldo Darman Usman Darman Usman Deviana Deviana Dian Wulan Sari Dinal Eka Pertiwi Dwi Rahma Indella Fitrawati Ilyas Fitrawati Ilyas Fitrawati Ilyas Hasrini Verawati Hasrini Verawati Indah Oktari Wijayanti Indah Rafika Indah Rafika Isma Coryanata Kamaludin Kamaludin Lisa Martiah N Puspita Lisa Martiah Nila Puspita Lismawati Lismawati Litania Litania Lucy Auditya Marah Halim Marsi Fella Rizki Mayang Sari Melli Zukri Melly Susanti Nikmah Nikmah Novita Sari Nurna Aziza Ovita Charolina Pratana P Midiastuty Rachmi Juwita Ria Febrianita Putri Riri Rizki Ronal Aprianto Rulia Atika Saiful Saiful Salma Yuniza Sindy Monica Mazer Siti Aisyah Siti Aisyah Syafitri, Twenty Mariza Tiarasi Berliana Tri Martini Uswatun Isnaini Yetri Marta Rahmadani Yulianti J Zoriton Zoriton

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