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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 Pengabdian Kolaborasi dan Inovasi IPTEKS 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 : 31 Documents Claim Missing Document

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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.

ANALISIS KINERJA KEUANGAN DAN FINANCIAL DISTRESS PERBANKAN SYARIAH DI INDONESIA Dian Wulan Sari; Husaini Husaini; Darman Usman
JURNAL FAIRNESS Vol. 7 No. 2 (2017)
Publisher : UNIB Press

The growth of Islamic banking is currently progressing. This is evidenced was many founding Islamic banks after Muamalat Bank. But this doesn’t mean that the inevitable progress of financial distress. Financial distress can be avoided if the financial performance in a good condition. This research to analyze the influence of CAMEL financial ratios the financial distress of Islamic banking in Indonesia, so that bank management can anticipate the financial distress.This research used secondary data from Quarterly Financial Statements and Report of Good Corporate Governance (GCG) from 2011-2014. The variables used were 9 financial ratios, they are: CAR, KAP, GCG, NOM, ROA, ROE, REO, STM, and FDR. The Samples were obtained by using random sampling method, as many as 9 Islamic Banks (BUS) of a total population of 11 BUS. The Analyzer used is the Logistic Regression.The results of logistic regression test showed that the ratio of CAR, GCG, NOM, ROA, STM, and FDR had no significant effect negatively on the financial distress of Islamic banking in Indonesia, the ratio of REO positively no significant effect on the financial distress of Islamic banking in Indonesia. While KAP and ROE ratios negatively significant effect on the financial distress of Islamic banking.

ENTERPRISE RISK MANAGEMENT, KOMPLEKSITAS DAN NILAI PERUSAHAAN MANUFAKTUR DI INDONESIA Yetri Marta Rahmadani; Husaini Husaini
JURNAL FAIRNESS Vol. 7 No. 2 (2017)
Publisher : UNIB Press

The purpose of the research is to examine of effect the relation between ERM, firm complexity and firm value in the Indonesian public listed manufacture companies. Firm size is used moderation variable the effect of firm complexity on ERM. Except as independent variable, ERM used mediation variable the effect of firm complexity on firm value. Tobin’sQ is used to measure the firm value, segment of industry used to measure the firm complexity and indexs ERM used to measure the effective of implementation ERM system.This study is use all manufacture company listed on the Indonesian Stock Exchange 2010-2011 with the purposive sampling method. By exploring the purposive sampling method, the 82 manufacture company listed on BEI were selected as a sample of this study. Data analysis using linier regression with SPPS 16.The empirical results of regression model found that ERM and firm complexity possitevely related the firm value. The result support the hypothesis that firm complexity related with ERM. Meanwhile, this study could not find an empirical evidence moderation variable and mediation variable.

UKURAN KOMITE KOMITE AUDIT DAN PENERAPAN MANAJEMEN RISIKO Dinal Eka Pertiwi; Husaini Husaini
JURNAL FAIRNESS Vol. 7 No. 3 (2017)
Publisher : UNIB Press

This study aims to analyze the effect of the characteristics of the Audit Committee on the implementation of risk management. The intended characteristics of the Audit Committee are independence, expertise, size, and meetings. This study also uses company size, leverage, and auditor reputation as control variables.The sample in this study were non-financial companies listed on the Indonesia Stock Exchange in 2010-2011. Using the purposive sampling method, finally obtained 214 observations. This study uses logistic regression to analyze data.The results showed that the size of the audit committee had a positive and significant effect on risk management, while independence, meetings, competence had no influence on the implementation of risk management.

PENGARUH KONFLIK DAN KETIDAKJELASAN PERAN TERHADAP STRES KERJA SERTA DAMPAKNYA TERHADAP KUALITAS AUDIT Litania Litania; Husaini Husaini; Nikmah Nikmah
JURNAL FAIRNESS Vol. 8 No. 1 (2018)
Publisher : UNIB Press

The purpose of the study is to analyze the influence of the role conflict and role ambiguity toward work stress and to analyze effect of work stress toward audit quality auditor Inspectorate in the Bengkulu Province. The data were used primary data, which obtained questionnaire to the data collecting. The sampling was used census method, equal to 167 respondents. The methods of data analysis were used Structural Equation Modeling (SEM). The result from the data analyze show that: (1) the role conflict has a positive significant influence toward work stress; (2) the role conflict has a positive significant influence toward audit quality; (3) the role ambiguity has a positive significant influence toward work stress; (4) the role ambiguity has a negative significant influence toward audit quality; (5) the work stress has negative significant influence toward audit quality; (6) the work stress has mediating effect on influence of role conflict toward the audit quality in the Inspectorates Offices in Bengkulu Province; and (7) the work stress has not mediating effect on influence of role ambiguity toward the audit quality in the Inspectorates Offices in Bengkulu Province.

ANALISIS ALOKASI BELANJA MODAL DALAM PENGENTASAN KEMISKINAN DI PEMERINTAH KABUPATEN SELUMA Deviana Deviana; Husaini Husaini; Abdullah Abdullah
JURNAL FAIRNESS Vol. 8 No. 3 (2018)
Publisher : UNIB Press

This study aims to analyze the proportion of capital expenditures allocated and justified in poverty alleviation in the Seluma Regency. The sample of this research is five local government organizations (OPD) which are under the auspices of Seluma Regency. This study found that the allocation of capital expenditure for poverty alleviation during the period of 2014-2016 is fluctuated with the largest funds allocated in 2014 which amounted to 86,71% of total capital expenditure from Seluma Regency Budget and the smallest allocation of funds occurred in 2015 which amounted to 35,14% of total capital expenditure of Seluma Regency Budget. The study found that Seluma Regency has implemented poverty alleviation programs with high allocation of capital expenditure in activities related to poverty alleviation as the evidence.

Co-Authors Abdullah Abdullah Abdullah Abdullah Abdullah Abdullah Abdullah Abdullah Ali Ibrahim Amika Putri Arisky Andrinaldo Darman Usman Darman Usman Deviana Deviana Dian Wulan Sari Dinal Eka Pertiwi Duffin, Duffin 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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