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All Journal Jurnal Akuntansi Bisnis JABE (Journal of Accounting and Business Education) Binus Business Review Jurnal AKSI (Akuntansi dan Sistem Informasi) Jurnal Pengabdian Masyarakat Jamak Jurnal Riset Terapan Akuntansi JASF (Journal of Accounting and Strategic Finance) Jurnal Aplikasi Manajemen dan Bisnis (JTIEMB) Journal of Business on Hospitality and Tourism
Hadi Jauhari
Politeknik Negeri Sriwijaya
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

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The Readiness for Implementation of Financial Management Patterns of Regional Public Services Agency at Public Health Center Evada Dewata; Hadi Jauhari
Journal of Accounting and Strategic Finance Vol 4 No 2 (2021): JASF (Journal of Accounting and Strategic Finance)
Publisher : UNIVERSITAS PEMBANGUNAN NASIONAL VETERAN JAWA TIMUR

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v4i2.221

Abstract

The purpose of the study is to determine the readiness of Lais public health center and Teluk Kijing public health center of Musi Banyuasin District, South Sumatra Indonesia, in managing finances of regional public service agencies (BLUD). Time of research from March-July 2021. Used the types of descriptive qualitative research to review the documents, observation, and in-depth interviews to the research subject as many as 10 (ten) informants. The triangulation technique is used in testing the validity of the data. The research result showed that Lais public health center and Teluk Kijing public health center were ready to implement the financial management pattern of BLUD, which can be seen from the results of input analysis, process, and output from the analysis of stakeholder, related commitment, knowledge and responsibilities, funding (money), infrastructure (materials) and methods, in addition, substantive requirements, technical requirements, and administrative requirements have been carried out. The results of this study have implications related to the preparation and continuation of the implementation of the BLUD Public Health Center financial management pattern. Based on its limitation, it is still possible for other local governments who have the same contextual conditions to use these results as an input when preparing the BLUDs financial management pattern.
The Determinant Factors of Performance of Provincial Governments in Indonesia Hadi Jauhari; Evada Dewata
JABE (JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION) Volume 3, Issue 2, March 2019
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (673.581 KB) | DOI: 10.26675/jabe.v3i2.5591

Abstract

The focus of this research study includes the influence of local government actions, leverage, weaknesses in the internal control system, and audit findings (Republic of Indonesia Supreme Audit Agency) both partially and simultaneously on the implementation performance of provincial governments in Indonesia for the 2015-2016 period. Partially, the size of local government has a positive and significant influence on the performance of local governments. Leverage, weaknesses in the internal control system and findings of the Board of Audit of the Republic of Indonesia do not have a significant effect on the performance of local governments. Simultaneously, the size of local government, leverage, weaknesses of the internal control system, and findings of the Board of Audit of the Republic of Indonesia have a significant influence on the performance of local governments with a contribution of the R square effect of 21.29. %.
Economic Growth, Poverty, Urbanization, and the Small and Medium Enterprises (SMEs) in Indonesia: Analysis of Cointegration and Causality Hadi Jauhari; Periansya Periansya
Binus Business Review Vol. 12 No. 2 (2021): Binus Business Review
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/bbr.v12i2.6573

Abstract

In Indonesia, poverty is still considered a serious problem, even though the number of poor people continues to decline significantly. The research aimed to investigate whether there was cointegration between the role of Small and Medium Enterprises (SMEs), economic growth, and poverty alleviation or not in Indonesia.  Secondary data were compiled from annual data in 2000-2019. Data analysis applied the cointegration test and Vector Error Correction Model (VECM) test. The results show a one-way causality between poverty and economic growth, urbanization and economic growth, the role of SMEs and economic growth, and the role of SMEs and poverty. In addition, the results of the VECM analysis suggest that the role of SMEs has a positive effect on poverty in the first year. It means that it takes a year to find out the impact of the increasing role of SMEs on poverty at the later stage. The research has several implications for government, namely: (i) compiling work programs that touch the community directly and strengthen the development of local wisdom products, (ii) conducting more intense training, (iii) emphasizing on improving the quality and standards of local wisdom products, and (iv) building rural infrastructure that can facilitate the economic processes in the village.
Pengaruh Biaya Lingkungan, Kepemilikan Asing dan Political Cost Terhadap Kinerja Perusahaan Pertambangan di Indonesia Evada Dewata; Hadi Jauhari; Yuliana Sari; Eka Jumarni
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 3 No. 2 (2018)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Permasalahan biaya lingkungan, kepemilikan asing dan political cost terhadap kinerja perusahaan pertambangan menjadi pembahasan yang menarik untuk diteliti. Jenis penelitian ini adalah penelitian asosiatif. Variabel independen dalam penelitian ini meliputi biaya lingkungan, kepemilikan asing dan political cost sedangkan variabel dependen kinerja perusahaan. Populasi penelitian adalah perusahaan pertambangan yang terdaftar di BEI periode 2012-2017 yang berjumlah 41 emiten, Teknik purposive sampling digunakan untuk menentukan sampel dan diperoleh sebanyak 10 emiten. Hasil penelitian menunjukkan secara parsial, biaya lingkungan berpengaruh negatif terhadap kinerja perusahaan, kepemilikan asing dan political cost tidak berpengaruh terhadap kinerja perusahaan. Secara simultan, biaya lingkungan, kepemilikan asing dan political cost berpengaruh signifikan terhadap kinerja perusahaan dengan kontribusi nilai R2 sebesar 52,57%.
AKUNTABILITAS PENGELOLAAN KEUANGAN DAERAH: SISTEM PENGENDALIAN INTERN PEMERINTAH DAN SISTEM AKUNTANSI PEMERINTAH DAERAH Evada Dewata; Hadi Jauhari; Misfi El Auda
JURNAL RISET TERAPAN AKUNTANSI Vol. 5 No. 2 (2021): JURNAL RISET TERAPAN AKUNTANSI
Publisher : JURNAL RISET TERAPAN AKUNTANSI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.5747284

Abstract

Tujuan penelitian ini mendapatkan bukti empiris berupa pengaruh Sistem Pengendalian Intern Pemerintah, Sistem Akuntansi Pemerintah Daerah terhadap Akuntabilitas Pengelolaan Keuangan Daerah yang dimediasi Kualitas Laporan Keuangan pada Organisasi Perangkat Daerah Kabupaten Musi Banyuasin, Provinsi Sumatera Selatan. Sampe penelitian berjumlah 96 orang pada OPD di Kabupaten Musi Banyuasin. Data primer dikumpulkan melalui kuesioner dan diperoleh 79 data kuesioner yang bisa diolah menggunakan teknik analisis regresi dan analisis jalur (path analysis). Temuan penelitian ini menunjukkan bahwa Sistem Pengendalian Intern Pemerintah berpengaruh positif signifikan terhadap Kualitas Laporan Keuangan. Sistem Akuntansi Keuangan Daerah tidak memiliki pengaruh yang signifikan terhadap Kualitas Laporan Keuangan. Kualitas Laporan keuangan berpengaruh positif dan signifikan terhadap Akuntabilitas Pengelolaan Laporan Keuangan, Sistem Pengendalian Intern Pemerintah berpengaruh positif signifikan terhadap Akuntabilitas Pengelolaan Laporan Keuangan, Sistem Akuntansi Keuangan Daerah berpengaruh positif signifikan terhadap Akuntabilitas Pengelolaan Laporan Keuangan dan Sistem Pengendalian Intern Pemerintah berpengaruh positif terhadap Akuntabilitas Pengelolaan Keuangan Daerah melalui Kualitas Laporan Keuangan sebagai  variabel intervening.  
PENDAMPINGAN PENYUSUNAN LAPORAN KEUANGAN BERBASIS SAK EMKM PADA UMKM PAPA LAUNDY Evada Dewata; Arrumaisha Hotimah; Hadi Jauhari; Nelly Masnila; Indriani .I. Astuti
JURNAL PENGABDIAN MASYARAKAT JAMAK Vol 4, No 1 (2021)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jpmj.v4i1.734

Abstract

Pelaksanaan Pengabdian Kepada Masyarakat ini ditujukan kepada usaha mikro, kecil dan menengah (UMKM) PAPA Laundry di Palembang, yang memiliki kendala belum memilik sumber daya yang memadai, serta software yang mendukung dalam administrasi pelaporan keuangan. Tujuan program Pengabdian Kepada Masyarakat ini adalah memberikan peningkatan pengetahuan dalam pengelolaan keuangan secara baik dan benar kepada pelaku UMKM dalam penyusunan akuntansi berbasis Standar Akuntansi Keuangan Entitas Mikro, Kecil dan Menengah (SAK EMKM) secara terkomputerisasi menggunakan Microsoft Excel yang dapat membantu dan memudahkan para pelaku UMKM dalam membuat laporan keuangan berbasis SAK EMKM. Solusi yang ditawarkan adalah mengimplementasikan penyusunan laporan keuangan yang terstruktur sesuai dengan EMKM secara terkomputerisasi berbasis Microsoft Excel. Metode Pengabdian Kepada Masyarakat melalui pendampingan guna meningkatkan pemahaman, pengetahuan dan kemampuan praktik akuntansi dalam menyusun Laporan Keuangan.
PENGARUH PELAYANAN PEMANDU WISATA TERHADAP KEPUTUSAN BERKUNJUNG DI MUSEUM SULTAN MAHMUD BADARUDIN II KOTA PALEMBANG Dian Anggola; Esya Alhadi; Hadi Jauhari
Jurnal Terapan Ilmu Ekonomi, Manajemen dan Bisnis Vol. 1 No. 1 (2020): Jurnal Terapan Ilmu Ekonomi, Manajemen dan Bisnis Oktober 2020
Publisher : Politeknik Negeri Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/jtiemb.v1i1.2255

Abstract

This study aims to determine the effect of tour guide services on visiting decisions at the Sultan Mahmud Badarudin II Museum in Palembang. The research data uses secondary data and primary data. Secondary research data were obtained from the Palembang City Culture Office. The number of samples was 60 respondents (non probability sampling method with purposive sampling technique). Based on statistical data analysis, the indicators in this study are valid and the variables are reliable. Based on the results of research simultaneously Professional Competence, Interpersonal Skill, Organization Skill, Emphaty and Problem Solving tour guides have a positive effect on visiting decisions. While partially it shows that 1 variable meets the requirements for acceptance of the hypothesis and 4 other variables have no positive influence or Ho is rejected. From the determination results, it is found that the tour guide service on visiting decisions has an effect of 66.2% on the visiting decision. The rest is explained by other independent variables not examined in this study. Suggestions given to improve the quality of tour guide services are to improve current topics, speak clearly, provide timely services, offer assistance to tourists, actively listen and are dexterous in resolving conflicts.
Persepsi Pengunjung Objek Wisata Museum Sultan Mahmud Badaruddin II Palembang Bagas Eka Saputra; Hadi Jauhari; Lisnini
Jurnal Terapan Ilmu Ekonomi, Manajemen dan Bisnis Vol. 1 No. 6 (2021): Jurnal Terapan Ilmu Ekonomi, Manajemen dan Bisnis Desember 2021
Publisher : Politeknik Negeri Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/jtiemb.v1i6.4363

Abstract

This study aims to determine the visitor's perception of the marketing mix of product, price, location, promotion, people, process, and physical evidence. This study uses a qualitative research method with a descriptive quantitative approach with data collection techniques in the form of interviews with the main informants, observations and distribution of questionnaires to 100 respondents. Of the seven mixes, each of them got an average response of respondents' achievements that fall into the Good criteria, but only three of these 7 marketing mixes such as product mix, location and promotion have a significant effect on visitor perceptions.
Pengaruh Ketepatan Waktu, Akurasi, Kesopanan, Kemudahan, Kenyamanan, dan Atribut Pendukung terhadap Keputusan Menggunakan GrabCar Muhammad Safriudin; Hadi Jauhari; Lisnini
Jurnal Terapan Ilmu Ekonomi, Manajemen dan Bisnis Vol. 1 No. 6 (2021): Jurnal Terapan Ilmu Ekonomi, Manajemen dan Bisnis Desember 2021
Publisher : Politeknik Negeri Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/jtiemb.v1i6.4364

Abstract

The purpose of this study was to see the effect of Timeliness, Accuracy, Politeness, Ease, Comfort, and Supporting Attributes on Decisions Using GrabCar. The method used is quantitative with data retrieval techniques through questionnaires to tourists who have used GrabCar to amanzi water park attractions numbering 100 respondents. The data analysis using multiple regression analysis. This study shows that Timeliness, Ease, and Comfort have a significant-positive influence on the Decision Using GrabCar as Tourist Transportation. Meanwhile, Accuracy, Politeness, and Supporting Attributes do not have a significant impact. GrabCar's accuracy, politeness, and supporting attributes need to be improved so as to improve decisions using GrabCar.
Internal factor analysis of cleanliness, health, safety, and environment sustainability implementation in food and beverage services Sari Lestari Zainal Ridho; Habsah Binti Haji Mohamad Sabli; Kartini Binti Che Ibrahim; Alditia Detmuliati; Alfitriani Alfitriani; Hadi Jauhari
Journal of Business on Hospitality and Tourism Vol 8, No 1 (2022): JOURNAL OF BUSINESS ON HOSPITALITY AND TOURISM
Publisher : Institut Pariwisata dan Bisnis Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (225.259 KB) | DOI: 10.22334/jbhost.v8i1.322

Abstract

The Covid-19 pandemic has triggered the journey of life with a new order, in order to adapt to the situation in dealing with disruptions caused by the pandemic. The government, through the Ministry of Tourism and Creative Economy, implements standards and guidelines for the protocol for Hygiene, Health, Safety, and Environmental Sustainability in the tourism sector. Of course this must be applied to all business actors in the tourism industry, including service and beverage providers, which is one of it is bakery. As a tourism owner or entrepreneur and employer, it is important to participate in implementing the CHSE protocol in the business environment. For this purpose, it is important to evaluate the application of the CHSE. In order to achieve that purpose, it is necessary to conduct a research by analyzing the internal factors, the strengths and weaknesses, in the implementation of CHSE, as the objective of this research. This research is a pilot research project. The sample of this research is a brand of bakery business with some branches in the city of Palembang. Data collection was carried out using a questionnaire distributed to employees and employers during the fourth quarter of 2021. The results of this study indicate that in the bakery business it can be said that in the implementation of CHSE, the business has more strength factors compared to the weakness factor, which means that the CHSE implementation activities that have been carried out are good, by employees and employers.
Co-Authors Alditia Detmuliati Alfitriani Alfitriani Arrumaisha Hotimah Bagas Eka Saputra Dian Anggola Eka Jumarni Esya Alhadi Evada Dewata dewata Habsah Binti Haji Mohamad Sabli Indriani .I. Astuti Kartini Binti Che Ibrahim Lisda Tampubolon Lisnini Lisnini Misfi El Auda Muhammad Safriudin Nelly Masnila Periansya Diah Elvina Desi Indriasari Periansya Periansya Sari Lestari Zainal Ridho Yuliana Sari