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All Journal Jurnal Dinamika Akuntansi AFEBI Accounting Review Dinamika Ekonomi - Jurnal Ekonomi dan Bisnis Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Obor: Oikonomia Borneo JRUP: JURNAL REFERENSI DAN ULASAN PERPAJAKAN
Syaiful Hifni
Universitas Lambung Mangkurat
Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

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 1 
The Role of Agency and Institutional Theory in the Planning and Realization for Capital Expenditures Hifni, Syaiful
Jurnal Dinamika Akuntansi Vol 9, No 1 (2017): March 2017
Publisher : Department of Accounting, Faculty of Economics, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v9i1.12001

Abstract

The capital expenditures are part of direct expenditure in the regional budget. The other elements of capital expenditures are: personnel expenditure, and spending on goods and services. Planning and realization for capital expenditure in the regional budget for each Government Regional Work Units is a part of policy regional financial management in fiscal decentralization policy which need be increased to achieve value significantly over time. Increasing in planning and realization of capital expenditures is directly related to the amount of capital expenditure element that strengthens physical infrastructure which would strengthen economic growth for social welfare, regional competitiveness for facilitation and liberalization a single market and production base in AEC era. This study examines the role of agency theory and institutional theory in relation with planning and realization of capital expenditures of 82 (Eighty Two) Government Work Units of 3 (Three) regional government, namely Banjarmasin City, Banjar District, and Tanah Laut District in South Kalimantan Province. This study contributes to the accounting literature to assess role of conceptual framework with agency theory and institutional theory. The result of study showed: there are differences in the implementation of capital expenditure to meet AEC pillars and social welfare purposes by increasing capital expenditure through the role of the agency theory, and institutional theory. Relationship of agency theory and institutional theory with social welfare and AEC with the amount of C Contingency coefficient 0,313 and Cramer Coefficient of Association 0.191 indicates there are “Moderate correlation: substantial relationship” and “Small correlation; Lower relationship association.
Role Of Organizational Development, Integrated Reporting Implementation and Optimizing on Regional Asset Management Syaiful Hifni; Akhmad Sayudi; Rano Wijaya
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 2 (2022): Budapest International Research and Critics Institute May
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i2.4900

Abstract

Purpose: This study aims to describe how does the role of organizational development and integrated reporting<IR> implementation within optimizing on regional asset management. Design/methodology/approach: As qualitative research with subject of regional government in Indonesia. Used informational analysis approach from secondary data from archives related to regional asset management. Findings: The role of strategic, social, technical and administrative organizational development is relative more dominant in the clarity of the role of goals to be achieved in optimizing of regional asset management. Meanwhile, there are challenges either in meeting or to implement processes clarity to achieve an optimizing on regional assets management. The perspective of implementing <IR> for regional asset reporting is needed because of the role of the model in achieving organizational value, social and environmental accountability by reporting mechanism. Contribution: Result of research can be used as insight to implement the optimizing on regional asset management as well as in achievement sustainable regional asset management.
The Implementation of The Concept of Value for Money in the Realization of Budget Accountability at the Regional Financial and Asset Management Agency (BPKAD) of Banjar Regency Waspini Waspini; Nur Astri Sari; Syaiful Hifni; Novika Rosari
AFEBI Accounting Review Vol 7, No 1 (2022)
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47312/aar.v7i1.530

Abstract

This research aimed to determine the implementation of the concept of Value for Money in the realization of budget accountability at the Regional Financial and Asset Management Agency (BPKAD) of Banjar Regency. This research was qualitative research with the object studied was data on the realization of performance and financial achievements contained in the Report of Government Agency’s Performance Accountability (LAKIP) of the Regional Financial and Asset Management (BPKAD) of Banjar Regency during 2016-2019. The data analysis technique was Qualitative Descriptive based on three elements in the concept of Value for Money such as economic, efficiency and effectiveness. The results indicated that the financial management and regional assets at BPKAD of Banjar Regency were considered to be able to realize the budget accountability because, in terms of budget management, it was economical and efficient even though it did not meet the effective criteria because it had not been able to achieve the targets set. During the 2016-2019 budget year obtained an economic ratio test of 80.73% with economic criteria while for efficiency test obtained a ratio of 116.29% with efficient criteria. In addition, the effectiveness test obtained a ratio of 85.06% with ineffective criteria.
Organizational Development Approach, Implementation of Integrated Reporting Course (A Role Elevating for International Accounting Curriculum) Syaiful Hifni; Akhmad Sayudi; Atma Hayat
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 3 (2022): Budapest International Research and Critics Institute August
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i3.6432

Abstract

This study aims to examine the organizational development approach in the internationalization of the accounting curriculum by designing a new course for integrated reporting <IR>. Design/methodology/approach - This study measures the strategic, social, technical and administrative aspects of the relevant course materials, and learning outcomes objectives in the design of the new <IR> course. The target population is an accounting higher education implementing entity in Kalimantan. The sample of this research entity is 150 (one hundred and fifty) respondents. Consists of 75 (seventy five) lecturers, and 75 (seventy five) students (strata 1, strata 2) in higher education accounting (public and private) in South Kalimantan Province, Indonesia. Findings: at the strategic level with fundamental concepts, at the social level with social sustainability reporting, and at the administrative policy implementation there is an influence on the implementation of the new <IR> courses. Meanwhile, at the strategic level with guidelines, the technical level with the main requirements and the technical level with content elements, it shows that these variables have no effect on the implementation of the new <IR> course. Practical Implications: Development of <IR> course design related to synergy with the complete list of courses in the accounting higher education curriculum. <IR> course design provides graduate competencies from academic, professional and social perspectives. Originality/Value - This study makes a relevant contribution, as it presents a normative model for the <IR> course syllabus design initiative in higher education accounting in an international context.
ANALISIS PERSEDIAAN KAPORIT UNIT IPA CENDANA PADA PDAM TIRTA KENCANA SAMARINDA Syaiful Hifni
OBOR: Oikonomia Borneo Vol. 1 No. 1 (2019): April
Publisher : University of Widya Gama Mahakam Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24903/obor.v1i1.1821

Abstract

This study aims to determine the efficient amount of inventory costs by comparing the inventory management of the Cendana IPA Unit with inventory management using the Economic Order Quantity (EOQ) method at the Cendana IPA Unit at PDAM Tirta Kencana Samarinda. In this study using an analytical tool with the Economic Order Quantity (EOQ) method to find out the amount and cost of inventory efficiently, and assisted by other analytical tools, namely Safety Stock, Re Order Point, total ordering cost, total storage cost and total inventory cost. From the results of the analysis, it is known that inventory management using the Economic Order Quantity (EOQ) method is more efficient than the inventory management of the Cendana IPA Unit at PDAM Tirta Kencana Samarinda. The test results state that together the EOQ method can minimize inventory costs. Thus the proposed hypothesis can be accepted.
IMPLEMENTASI PEMUNGUTAN PAJAK BUMI DAN BANGUNAN PERDESAAN DAN PERKOTAAN (PBB-P2) SEBAGAI PENDAPATAN ASLI DAERAH DI DESA SUNGAI DANAU Muhammad Al Donie; Syaiful Hifni
JRUP: JURNAL REFERENSI DAN ULASAN PERPAJAKAN Vol. 1 No. 1 (2020)
Publisher : Universitas Lambung Mangkurat

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

Abstract

This research was conducted with the aim of knowing about the implementation of the collection of Rural and Urban Land and Building Tax (PBB-P2) which was applied in Sungai Danau Village, in recent years there has been a considerable decline in Regional Original Income (PAD) from PBB-P2 receipts. This is because the collection procedures are still not good from the local government, the lack of socialization/directions given to collectors in each village and to taxpayers so that it has an impact on regional income itself and as if taxpayers are given the freedom to pay or not their obligations. because there is no firm action for taxes owed up to 5 years and above.
The Implementation of The Concept of Value for Money in the Realization of Budget Accountability at the Regional Financial and Asset Management Agency (BPKAD) of Banjar Regency Waspini Waspini; Nur Astri Sari; Syaiful Hifni; Novika Rosari
AFEBI Accounting Review Vol. 7 No. 1 (2022): June
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47312/aar.v7i1.530

Abstract

This research aimed to determine the implementation of the concept of Value for Money in the realization of budget accountability at the Regional Financial and Asset Management Agency (BPKAD) of Banjar Regency. This research was qualitative research with the object studied was data on the realization of performance and financial achievements contained in the Report of Government Agency’s Performance Accountability (LAKIP) of the Regional Financial and Asset Management (BPKAD) of Banjar Regency during 2016-2019. The data analysis technique was Qualitative Descriptive based on three elements in the concept of Value for Money such as economic, efficiency and effectiveness. The results indicated that the financial management and regional assets at BPKAD of Banjar Regency were considered to be able to realize the budget accountability because, in terms of budget management, it was economical and efficient even though it did not meet the effective criteria because it had not been able to achieve the targets set. During the 2016-2019 budget year obtained an economic ratio test of 80.73% with economic criteria while for efficiency test obtained a ratio of 116.29% with efficient criteria. In addition, the effectiveness test obtained a ratio of 85.06% with ineffective criteria.
PENGARUH BEBAN KERJA, SELF EFFICACY DAN MORAL REASONING AUDITOR TERHADAP KUALITAS AUDIT Sutarminingsih Sutarminingsih; Syaiful Hifni; Nor Hikmah
Dinamika Ekonomi: Jurnal Ekonomi dan Bisnis Vol 16 No 2 (2023): DINAMIKA EKONOMI Jurnal Ekonomi dan Bisnis Vol.16 No.2 September 2023
Publisher : Sekolah Tinggi Ilmu Ekonomi Nasional (STIENAS) Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53651/jdeb.v16i2.452

Abstract

This study aims to examine and analyze the effect of workload, self-efficacy and moral reasoning auditors on audit quality at the Provincial/District/City Inspectorate of South Kalimantan. The population in this study were all auditors working at the Inspectorate in South Kalimantan with a population of 183 (one hundred and eighty three) auditors. Sampling was done by using the purpose sampling method, amounting to 135 respondents. The primary data collection method used is the questionnaire method. The data were analyzed using multiple linear analysis techniques. The conclusion in this study uses Moderate Regression Analysis (MRA) with the help of the SPSS version 23 program. The results show that there is no significant effect of the auditor's workload variable on Audit Quality, there is a significant effect of the Auditor Self Efficacy variable on Audit Quality, not There is a significant effect of the Moral Reasoning Auditor variable on Audit Quality.
Co-Authors Akhmad Sayudi Atma Hayat Muhammad Al Donie Nor Hikmah Novika Rosari Nur Astri Sari Rano Wijaya Sutarminingsih Sutarminingsih Waspini Waspini