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<![CDATA[CORPORATE GOVERNANCE INTERNAL DAN KETEPATAN WAKTU LAPORAN KEUANGAN PERUSAHAAN NON KEUANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA ]]>
<![CDATA[Riri Rizki]]>;
<![CDATA[Husaini Husaini]]>;
<![CDATA[Pratana P Midiastuty]]>
<![CDATA[ JURNAL FAIRNESS Vol. 10 No. 2 (2020) ]]>
Publisher : <![CDATA[UNIB Press ]]>
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DOI: 10.33369/fairness.v10i2.15259
<![CDATA[This study aims to examine whether internal corporate governance (the proportion of independence commissioners, board size, independence of audit committees, audit committee financial expertise, audit committee meetings, and audit committee membership) affect the timeliness of financial reporting. This study uses a quantitative approach. Methods of data collection using purposive sampling method. The object of this research is publicly traded non-financial companies listed on the Indonesia Stock Exchange (IDX) for the 2015- 2019 period. The timeliness of financial reporting is measured by Audit Report Lag (ARL) and Management Report Lag (MRL). The data obtained in this study were as many as 113 sample companies. The data analysis method of this research is multiple linear regression. The results of the Audit Lag Report shows that the proportion of independent commissioners, audit committee financial expertise, and audit committee meetings affect the Audit Lag report while the size of the board of commissioners, independent audit committee, and audit committee membership has no effect on the Audit Lag Report. In contrast to the results of Management Report Lag shows that independent audit committees and audit committee meetings affect Management Lag Reports while the proportion of independent commissioners, board size, audit committee financial expertise, and audit committee membership has no effect on Lag Management Reports.]]>
<![CDATA[ANALISIS PENGARUH AKUNTABILITAS DAN TRANSPARANSI PENGELOLAAN KEUANGAN DAERAH TERHADAP KINERJA PEMERINTAH DAERAH ]]>
<![CDATA[Lucy Auditya]]>;
<![CDATA[Husaini Husaini]]>;
<![CDATA[Lismawati Lismawati]]>
<![CDATA[ JURNAL FAIRNESS Vol. 3 No. 1 (2013) ]]>
Publisher : <![CDATA[UNIB Press ]]>
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DOI: 10.33369/fairness.v3i1.15274
<![CDATA[This study aims to prove the influence of accountability and transparency in the financial management of the performance of the local government area of the province of Bengkulu. This study used a questionnaire to collect the data, the sampling method used in this research is purposive sampling with sample criteria, namely Echelon III and Echelon IV, section Accounting or Section Bookkeeping on each Unit (SKPD) in the government of Bengkulu province. The results showed that the accountability of financial management and significant positive effect on the performance of the local government of Bengkulu province. This means that the higher accountability in financial management will be able to improve the performance of the local government of Bengkulu province. Similarly, the transparency of financial management, positive and significant effect on the performance of local government. In this case, the higher level of transparency in the financial management of local government performance will also be better. By increasing accountability and transparency in the financial management of all existing units expected to improve the performance of local governments in order to promote the establishment of good governance.]]>
<![CDATA[PENGARUH IMPLEMENTASI PENGELOLAAN KEUANGAN DAN PENGALAMAN KERJA TERHADAP KUALITAS LAPORAN KEUANGAN KOMISI PEMILIHAN UMUM ]]>
<![CDATA[Ovita Charolina]]>;
<![CDATA[Husaini Husaini]]>;
<![CDATA[Abdullah Abdullah]]>
<![CDATA[ JURNAL FAIRNESS Vol. 3 No. 3 (2013) ]]>
Publisher : <![CDATA[UNIB Press ]]>
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DOI: 10.33369/fairness.v3i3.15292
<![CDATA[Tujuan penelitian ini adalah untuk menguji dan memberikan bukti empiris mengenai pengaruh implementasi pengelolaan keuangan dan pengalaman kerja terhadap kualitas laporan keuangan. Sampel dalam penelitian ini adalah pegawai yang terlibat dalam pengelolaan keuangan dengan masa kerja minimal 2 tahun, yang terdiri dari KPA,PPK dan Staf Pengelolaan Keuangan berjumlah 52 orang. Hasil penelitian ini menunjukan bahwa implementasi pengelolaan keuangan berpengaruh positif terhadap kualitas laporan keuangan KPU se-provinsi Bengkulu, hasil penelitian juga menunjukan bahwa pengalaman kerja berpengaruh positif terhadap kualitas laporan keuangan KPU se-provinsi Bengkulu. Implikasi dalam penelitian ini diarahkan agar menerapkan pengelolaan keuangan dengan baik diantaranya melaksanakan proses administrasi, menyampaikan Laporan Pertanggungjawaban Bendahara (LPJ Bhd) dan Laporan Posisi Anggaran Kas (LPAK) serta Laporan Realisasi Anggaran (LRA) tepat waktu, memuat rincian penggunaan anggaran, dan muatan rencana kerja dan anggaran (RKA) sesuai dengan Keputusan KPU Nomor 94/Kpts/KPU/2011 dan PP Nomor 71 Tahun 2010, serta dalam pemberian Informasi laporan keuangan semua transaksi dan peristiwa lainnya yang harus disajikan harus digambarkan secara jujur.]]>
<![CDATA[CORPORATE GOVERNANCE, ENTERPRISE RISK MANAGEMENT DAN NILAI PERUSAHAAN ]]>
<![CDATA[Husaini Husaini]]>;
<![CDATA[Indah Rafika]]>
<![CDATA[ JURNAL FAIRNESS Vol. 4 No. 1 (2014) ]]>
Publisher : <![CDATA[UNIB Press ]]>
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DOI: 10.33369/fairness.v4i1.15298
<![CDATA[Implementation of the Good Corporate Governance (GCG) become a necessity in the business as a barometer of a company's accountability, while Enterprise Risk Management ERM) is inseparable from the practice of good corporate governance as a whole, which ultimately is expected to create value for the company on an ongoing basis. The purpose of this study was to examine the effect of the implementation of good corporate governance variables include the independent board, board size, audit committees, and the reputation of auditors and the implementation of ERM on firm value. Sample of this study was selected by exploring purposive sampling method. The sample of this study consists of 20 companies with the observation period of three (3) years (60 observations). The findings of this study showed that the independent board positively and significantly affect firm value. This result indicates that the greater proportion of independent member on board of the company, then the monitoring function could be improved and the lower the likelihood of conflict, so that the company's value increased. This study can not provide an empirical evidence on the impact of the board size and the audit committee on firm value. However, this found the the negative relationship between auditor's reputation and firm value. Interm of ERM, this study ound that there is a postive relationship between ERM implementation and firm value. It means that ERM implementations are used as part of overall corporate strategy, which allows companies to make better decisions and adjusted with acceptable risk, thus ultimately enhance shareholder value.]]>
<![CDATA[FAKTOR-FAKTOR YANG MEMPENGARUHI EFEKTIVITAS PENGELOLAAN KEUANGAN BADAN LAYANAN UMUM PADA UNIVERSITAS BENGKULU ]]>
<![CDATA[Husaini Husaini]]>;
<![CDATA[Siti Aisyah]]>;
<![CDATA[Hasrini Verawati]]>
<![CDATA[ JURNAL FAIRNESS Vol. 5 No. 2 (2015) ]]>
Publisher : <![CDATA[UNIB Press ]]>
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DOI: 10.33369/fairness.v5i2.15306
<![CDATA[This study aims to examine and obtain empirical evidence about the factors that influence the effectiveness of financial management. This research is motivated by the fact that the financial management of public service agencies that applied at the University of Bengkulu is not effective, because a number of phenomena which appear among others: the mindset (mindset), patterns of attitudes and patterns of management actions in the bureaucracy still long before BLU is rigid (inflexible) and not flexible in financial management, and management tend to be transparent as well as with the process of disbursement and financial reporting has not shown the expected public accountability.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 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]]>
<![CDATA[PENGARUH MEKANISME CORPORATE GOVERNANCE (GCG) TERHADAP NON PERFORMING LOAN (NPL) PADA BANK YANG TERDAFTAR DI BURSA EFEK INDONESIA ]]>
<![CDATA[Zoriton Zoriton]]>;
<![CDATA[Husaini Husaini]]>;
<![CDATA[Darman Usman]]>
<![CDATA[ JURNAL FAIRNESS Vol. 11 No. 1 (2021) ]]>
Publisher : <![CDATA[UNIB Press ]]>
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DOI: 10.33369/fairness.v11i1.18446
<![CDATA[This study was conducted with the aim of empirically testing the analysis of the influence of internal audit, managerial ownership, independent commissioners, and audit committees on Non-Performing Loans (NPLs) on banking companies listed on the Indonesia Stock Exchange (IDX). This type of research is causal research, namely this study looks for a causal relationship between the independent variable and the dependent variable. The population in this study were all banking companies listed on the Indonesia Stock Exchange in 2011-2018, namely 45 banking companies. The sample in this study was obtained by the purpose sampling method. Based on existing criteria, 31 banking companies were obtained. Hypothesis testing is done by multiple linear regression analysis.The results of the internal audit variable, managerial ownership, independent commissioner research have a negative effect on Non-Performing Loans (NPL) on banking companies listed on the Indonesia Stock Exchange (BEI) in 2011-2018. The auditing committee variable does not affect the Non Performing Loans (NPL) of banking companies listed on the Indonesia Stock Exchange (BEI) in 2011-2018]]>
<![CDATA[PENGARUH KARAKTERISTIK DEWAN PENGAWAS SYARIAH TERHADAP KINERJA PERBANKAN YANG DIMODERASI OLEH PENGAMBILAN RISIKO BANK (Studi Pada Bank Syariah Di Asia Tenggara Periode 2015-2019) ]]>
<![CDATA[Marsi Fella Rizki]]>;
<![CDATA[Husaini Husaini]]>;
<![CDATA[Fitrawati Ilyas]]>
<![CDATA[ JURNAL FAIRNESS Vol. 11 No. 2 (2021) ]]>
Publisher : <![CDATA[UNIB Press ]]>
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DOI: 10.33369/fairness.v11i2.18447
<![CDATA[This study aims to find empirical evidence regarding the effect of the characteristics of the Sharia Supervisory Board on the performance of Islamic banking and whether there is a moderating effect of risk taking. The characteristics of the Sharia Supervisory Board in this study consist of the size of the Sharia Supervisory Board, the education of the Sharia Supervisory Board in the field of finance and Islamic banking, the Sharia Supervisory Board’s foreign scholar, and the Sharia Supervisory Board's busy. The population in this study were all Islamic banks in Southeast Asia in 2015-2019. Based on sampling through purposive sampling technique, 27 samples of Islamic banks. This research data analysis method is WrapPLS. By using WrapPls, the research finds that the Sharia Supervisory Board has a positive and significant effect on bang performance, and risk taking moderates the effect of the Sharia Supervisory Board on bank performance.]]>
<![CDATA[PELATIHAN MANAJEMEN KEUANGAN KELUARGA DALAM RANGKA MENINGKATKAN RESILIENSI DAN KOMPETENSI KELUARGA NELAYAN DI KELURAHAN MALABERO KOTA BENGKULU ]]>
<![CDATA[Nurna Aziza]]>;
<![CDATA[Husaini Husaini]]>;
<![CDATA[Abdullah Abdullah]]>;
<![CDATA[Rachmi Juwita]]>;
<![CDATA[Tiarasi Berliana]]>;
<![CDATA[Uswatun Isnaini]]>
<![CDATA[ Jurnal Pengabdian Masyarakat Bumi Raflesia Vol. 6 No. 1 (2023): April : Jurnal Pengabdian Kepada Masyarakat Bumi Raflesia ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Bengkulu ]]>
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<![CDATA[Pelatihan Strategi Peningkatan Kinerja BUMDes Desa Sri Kuncoro Kabupaten Bengkulu Tengah merupakan suatu kegiatan yang dapat meningkatkan pemahaman pengelola BUMDes BUMDes Makmur Sejahtera belum menjadi salah satu BUMDes yang mampu memberikan kontribusi kepada PADes. Dari perspektif manajemen organisasi, ditemukan masalah kelemahan aspek manajerial dan administrasi pengelolaan. Kegiatan pelatihan menyusun rencana strategi untuk mendorong peningkatan kinerja BUMDes di Desa Sri Kuncoro Kecamatan Pondok Kelapa Kabupaten Bengkulu Tengah. Untuk melengkapi penyusunan renstra tersebut, diperlukan penyusunan analisis SWOT sebagai dasar pertimbangan menentukan strategi yang tepat dalam pengembangan usaha BUMDes. Oleh karena itu pada pelatihan ini, diberikan materi penyusunan analisis SWOT untuk BUMDes.Kegiatan pengabdian ini dilakukan melalui metode ceramah, demontrasi, diskusi (tanya jawab), pelatihan Menyusun analisis SWOT untuk menrancang Renstra BUMDes Makmur Sejahtera oleh respon. Dari hasil pengamatan dan evaluasi menunjukkan bahwa kegiatan ini sangat bermanfaat. Pengelola BUMDes menyadari selama ini belum melakukan analisis SWOT dan belum Menyusun Renstra. Melalui kegiatan ini, pengelola melatih melakukan analisis SWOT (kekuatan, Peluang, Kelemahan, dan tantangan). Kata Kunci: Analisis SWOT, BUMDes,dan Rencana Strategi]]>
<![CDATA[Minat Penggunaan Less Cash Society Pada Generasi Millenial Di Kota Bengkulu Dengan Pendekatan TAM dan TPB ]]>
<![CDATA[Sindy Monica Mazer]]>;
<![CDATA[Kamaludin Kamaludin]]>;
<![CDATA[Husaini Husaini]]>
<![CDATA[ Student Journal of Business and Management Vol. 4 No. 1 (2021) ]]>
Publisher : <![CDATA[Universitas Bengkulu ]]>
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DOI: 10.33369/sjbm.4.1.159-180
<![CDATA[The purpose of this research to examine the effect of interest in using less cash on the millennial generation in the city of Bengkulu with the Technological Acceptance Model (TAM) and Theory of Planned Behavior (TPB) approaches. This research uses an explanatory quantitative approach and uses a survey method that is distributed to 100 respondents with a self-administered survey through distributing questionnaires online and offline. The results of the analysis show that the variables studied have a significant and positive effect. (1) The perceived ease of use variable has a significant effect on the attitude of using Less Cash, (2) the perceived ease of use variable has a significant effect on the perceived usefulness of the use of Less Cash, (3) the perceived usefulness variable has a significant effect on the attitude of using Less Cash, (4) the perceived usefulness variable has a significant effect on Interest in Less Cash Use, (5) Subjective Norm variable has a significant effect on Interest in Using Less Cash, (6) Perception of Behavioral Control has a significant effect on interest in using Less Cash, and (7) Attitude variable has a significant effect on Interests in using Less Cash. This research can be used as input for the management of cashless service providers in improving cashless services to pay attention to intentions, perceived usefulness, perceived convenience, trustworthiness, and service features in improving the quality of cashless services in accordance with the development and advancement of existing information technology.]]>
<![CDATA[Enterprise Risk Management (ERM), Biaya Modal dan Nilai Perusahaan Perbankan di Indonesia ]]>
<![CDATA[Amika Putri]]>;
<![CDATA[Husaini]]>
<![CDATA[ Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 5 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah ]]>
Publisher : <![CDATA[Intitut Agama Islam Nasional Laa Roiba Bogor ]]>
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DOI: 10.47467/alkharaj.v6i5.1404
<![CDATA[The study aims to test the impact of the application of enterprise risk management (ERM) on the value of a company with capital cost as an intervening variable. The population in this study is a banking company listed on the Indonesian Stock Exchange during 2017-2021. Using purposive sampling methods obtained samples of 43 banks or a bank of 204 observations. The data analysis method used is regression analysis. Based on the results of the test the hypothesis shows that the application of ERM has a positive effect on the value of the company, but the implementation of the ERM does not have an effect on capital costs, nor does the cost of capital have an impact on the company's value, so that the variable of capital costs is not as a mediation of relationship of application ERM and company value.]]>
