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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

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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.

STRATEGI PENINGKATAN PENDAPATAN ASLI DAERAH KABUPATEN SELUMA Marah Halim; Husaini Husaini; Abdullah Abdullah
JURNAL FAIRNESS Vol. 8 No. 3 (2018)
Publisher : UNIB Press

This study aims to analyze the factors that support and hinder receipt of local revenue and analyzed the strategies to increase of local revenue in Seluma Regency. The analytical method used is the SWOT analysis to determine the internal factors and external factors as well as the strategies used to improve the local revenue in order to increase the financial independence Seluma.SWOT analysis obtained for internal factors (strengths - weaknesses) was 0.657 and the analysis of external factors (opportunities - threats) is 0.778, so the strategy is in quadrant I in the form of SO strategy that is by utilizing all the power to seize the opportunity as big as or create strategies that use force to take advantage of opportunities that include: involving employees in the implementation of education and training; explore potential sources of tax/levy new; cooperate across local service agency; utilizing advances in information technology; and improve service to taxpayers

PENGARUH IMPLEMENTASI GOOD CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA BANK YANG TERDAFTAR DI BURSA EFEK INDONASIA Indah Rafika; Husaini Husaini; Novita Sari
JURNAL FAIRNESS Vol. 10 No. 1 (2020)
Publisher : UNIB Press

The purpose of this study is to examine the effect of good corporate governance (GCG) on earnings management of Indonesian banks that listed in Indonesia Stock Exchange. The GCG in this study is proxied by independent commissioners, board of commisioner size, audit committee, and audit reputation. The earnings management as measured by major accruals in the banking sector, namely Loan Loss Provisions (LLP). The sample in this study was 39 indonesian banks that listed on the Indonesia Stock Exchange for the period 2014-2018. The results show that board size has a negative effect on earnings management. On the other hand, independent commissioners, audit committees, and auditors' reputation have no effect on earnings management.

CREDIT RISK MANAGEMENT AT BANK BENGKULU MAIN BRANCH DURING COVID-19 PANDEMIC Tri Martini; Husaini Husaini; Novita Sari
JURNAL FAIRNESS Vol. 10 No. 1 (2020)
Publisher : UNIB Press

This research purpose is to describe credit risk management at Bank Bengkulu during covid-19 pandemic. This research is a descriptive study that focuses on the phenomenon of activity, namely credit risk management activities done by credit analysts, branch vice leaders and branch leaders. Data collection is done through observations, interviews and documentation that are intended to test each other on the information obtained. This research concluded that credit risk management conducted by Bank Bengkulu main branch is credit risk identification, credit risk measurement and assessment, credit risk control and credit risk monitoring. This research found in the identification stage, credit risk measurement and assessment is done by credit analysts manually or subjectively by making credit analysis reports. During the Covid-19 pandemic, business sectors directly affected such as tourism, hospitality, transportation and service sectors were temporarily suspended for credit disbursement.

PENGARUH AKUNTABILITAS, INDEPENDENSI, PENGETAHUAN AUDIT, ETIKA, DAN MOTIVASI AUDITOR TERHADAP KUALITAS HASIL AUDIT INTERNAL Ria Febrianita Putri; Husaini Husaini; Fitrawati Ilyas
JURNAL FAIRNESS Vol. 10 No. 1 (2020)
Publisher : UNIB Press

This study aims to look at the effect of accountability, independence, knowledge, audit ethics and motivation on the quality of the work of the government's internal auditors. The study uses attribution theory to explain this with behavior and attitudes that shape the internal government supervisor apparatus, where internal auditors will work in accordance with existing rules, trust ethics, independence, increase knowledge, accountability, and try to improve the quality of work that is more well. This research was conducted at the Bengkulu Province Inspectorate to 57 experienced internal auditors. Data was collected by distributing research questionnaires. Data is processed using SPSS program with multiple linear regression. The results showed that accountability, independence, knowledge, and audit ethics had a positive effect on the quality of the work of internal auditors. Increasing accountability, increasing accountability, increasing knowledge, and enhancing good audit ethics, will improve the work of internal auditors in Bengkulu Province Inspectorate. Motivational variables that were also seen in this study were not proven on the quality of the work of internal auditors. The study provides recommendations for increasing the motivation of internal auditors with various efforts to increase motivation that will support a quality audit process.

KONSENTRASI KEPEMILIKAN, STRUKTUR DEWAN KOMISARIS DAN RISIKO KREDIT BANK YANG TERDAFTAR DI BURSA EFEK INDONESIA Rulia Atika; Husaini Husaini; Fitrawati Ilyas
JURNAL FAIRNESS Vol. 10 No. 2 (2020)
Publisher : UNIB Press

This study aims to find empirical evidence regarding the influence of ownership concetration and board structure on credit risk. The sample of this study is the banks listed on the Indonesia Stock Exchange. Board structure proxied by the board size, proportion of independent commissioners, the presence of foreign commissioners, audit committee and risk management committee. The hypothesis was tested using multiple linear regression. This study found that ownership concentration 25%, ownership concentration 50% and audit committee have a positive effect on credit risk, Proportion of independent commissioners and risk managment committee have negatively affect on credit risk. While the. ownership concentration 10%, board size and the presence of foreign commissioners have no affect on credit risk.

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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