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This Author published in this journals
All Journal Jurnal Akuntansi & Auditing Indonesia Journal of Accounting and Investment JIA (Jurnal Ilmiah Akuntansi)
Hafiez Sofyani
Prodi Akuntansi Universitas Muhammadiyah Yogyakarta
Economics, Econometrics & Finance

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Hubungan karakteristik pegawai pemerintah daerah dan implementasi sistem pengukuran kinerja: Perspektif ismorfisma institusional Hafiez Sofyani; Rusdi Akbar
Jurnal Akuntansi dan Auditing Indonesia Vol. 19 No. 2 (2015)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jaai.vol19.iss2.art6

Abstract

Tujuan penelitian ini untuk menguji hubungan karakteristik pemerintah daerah menuju penerapan performance measurement systems (PMS). Penelitian ini juga menginvestigasi fenomena isomorfisma institusional yang berhubungan dengan penerapan PMS. Penelitian ini menggunakan pendekatan metode campuran seperti two-stage sequential explanatory. Langkah pertama menguji hipotesis menggunakan Structural Equation Modeling (SEM), dan langkah kedua menggunakan deductive thematic analysis. Penelitian ini menemukan self-efficacy dan conscientiousness berhubungan denganpenerapan PMS. Kemudian, penerapan PMS dipicu dan memicu fenomena isomorfisma yang berbeda seperti koersif, mimetic dan normatif. 
Konsep Pendidikan Karakter Keagamaan Untuk Calon Akuntan: Studi Kasus di Program Studi Akuntansi Universitas Muhammadiyah Yogyakarta Juanda Juanda; Hafiez Sofyani
Journal of Accounting and Investment Vol 17, No 2: July 2016
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (908.415 KB) | DOI: 10.18196/jai.2016.0054.186-196

Abstract

This paper describes the concept of religious character education organize for students in Accounting (prospective accountant) at the Universitas Muhammadiyah Yogyakarta (UMY). The program is named Pendampingan Agama Islam (PAI). This paper explain the weaknesses and suggest improvements to the concept of PAI which has been run previously in UMY. This paper also presents various aspects of religious character education in Islamic perspective, such as: the design stage of activities, material formulation and execution model of the program. This paper is expected contributing in the formulation of the concept of education that is based on Islamic values, typically in the university environment, and as a reference literature for the development of educational studies of religious character, especially to the prospective accountant.
Implementasi Prinsip-Prinsip Tata Kelola yang Baik dan Perannya terhadap Kinerja di Badan Usaha Milik Desa (BUMDes) Hafiez Sofyani; Uji Nury Nur Azlin Ali; Dovi Septiari
Jurnal Ilmiah Akuntansi Vol 5 No 2: Desember 2020
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v5i2.29053

Abstract

This study aims to investigate the extent to implementation of transparency, responsiveness, professionalism, rule of law, and vision strategies have been implemented and then contribute to performance of Village-Owned Enterprises (BUMDes). This study used on explorative qualitative approach with the interview methods conducted on four Village-Owned Enterprises (BUMDes) in Special Region of Yogyakarta by involving the director, staff, headman, and the local community members as resource. The result of this study found that governance practices with the principles of transparency, responsiveness, professionalism, rule of law, and vision strategies can influence the performance of Village-Owned Enterprises (VOE). This study gives us the knowladge about governance practice literature and its role in efforts to achieve performance in Village-Owned Enterprises.
Co-Authors Dovi Septiari Juanda, Juanda Rusdi Akbar Uji Nury Nur Azlin Ali