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All Journal Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Profita : Komunikasi Ilmiah dan Perpajakan AKUNTABILITAS: Jurnal Penelitian dan Pengembangan Akuntansi Jurnal ABDINUS : Jurnal Pengabdian Nusantara
Nur Fitriana Hamsyi
Universitas Tanjungpura
Computer Science & IT Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Social Sciences

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 1 
Does Flypaper Effect Occurs On Local Government Expenditure? Nur Fitriana Hamsyi; Fitriyani Fitriyani
Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 14, No 1 (2021)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/profita.2021.v14i1.006

Abstract

This research attempts to test whether the flypaper effect occurs in the relationship between original local government revenue and a balanced budget on local government expenditure in West Kalimantan Province. The data obtained were 14 regencies and cities in the period 2013-2019. Panel data is used in this study with analysis using Stata software. The result is that the flypaper effect phenomenon occurs in general allocation funds and special allocation funds for local government expenditure. This study also finds that general and special allocation funds positively affect local government expenditure, whereas the original local government revenue and sharing funds do not affect local government expenditure. It proves that local governments are still highly dependent on central government transfer funds rather than increasing their original local government revenue.
DETERMINANTS OF GOING CONCERN AUDIT OPINION ACCEPTANCE ON FINANCIAL SERVICE COMPANIES IN THE IDX Nur Fitriana Hamsyi; Yosevin
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 8 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (432.227 KB) | DOI: 10.32670/fairvalue.v4i8.1482

Abstract

Going concern describes the company's ability to maintain its business continuity in the future. The auditor can issue a going concern audit opinion if the company's condition is doubtful in its business continuity. This study analyzes the effect of the previous year's audit opinion, debt default, company size, company growth on the acceptance of going concern audit opinions on financial services companies listed on the Indonesia Stock Exchange. A total of 60 companies were obtained using purposive sampling within three years so that the data produced were 180 observations. Based on logistic regression with SPSS 24 analysis tool, it is proven that the previous year's audit opinion positively affects the acceptance of the business continuity audit opinion. While the defaulted debt, company size, company growth did not affect the acceptance of going concern audit opinion.
KUALITAS SUSTAINABILITY REPORTING DALAM RISET PELAPORAN KORPORAT Nina Febriana Dosinta; Nur Fitriana Hamsyi; Juanda Astarani
AKUNTABILITAS Vol 16, No 2 (2022): AKUNTABILITAS
Publisher : Department of Accounting, Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/ja.v16i2.15881

Abstract

The Sustainability Reporting (SR) quality had questioned because there is no standard in preparing SR enforced by standard setters in Indonesia. The SR quality had anticipated by reviewing corporate reporting research. Therefore, this study investigates the quality of SR in corporate reporting research. This study uses a systematic literature review from 2007-2020 through articles based on selected databases. The results showed that the measurement of the SR quality had dominated by the use of codification from the Global Reporting Initiatives (GRI). The accountability of corporate reporting, especially SR, cannot only be reviewed through GRI. The quality of SR in corporate reporting research shows that the codification proposed by other researchers besides GRI can be an alternative as a form of corporate reporting accountability. SR quality as an indicator of accountability for the implementation of the company's sustainability activities. The sustainability reporting quality is not a goal, only a tool to assess the sustainability of activities that an entity has carried out.
Edukasi Pengelolaan Ekowisata Berbasis Manajemen Risiko Di Mempawah Mangrove Park Elok Heniwati; Haryono Haryono; Syarif M. Helmi; Helisa Noviarty; Nur Fitriana Hamsyi
Jurnal ABDINUS : Jurnal Pengabdian Nusantara Vol 7 No 2 (2023): Volume 7 Nomor 2 Tahun 2023
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/ja.v7i2.18727

Abstract

Mempawah Mangrove Park is one ecotourism located in Pasir Village, Mempawah Hilir District, Mempawah Regency, West Kalimantan. During the pandemic, mangrove-based tourism was closed, so there were no tourist visits. As a result, no income can be used to manage ecotourism. On the other hand, the level of abrasion around the mangrove area is relatively elevated. For this reason, community service activities (PKM) aim to achieve two purposes, namely 1) providing counseling on risk management of mangrove natural resource asset management and 2) planting mangrove seedlings for ecotourism sustainability and the local environment from potential seawater abrasion. It is expected that through this activity, the understanding of the mangrove community regarding the risks of managing natural resource assets will increase so that they can sustainably develop ecotourism potential.
Co-Authors Elok Heniwati Haryono Haryono Helisa Noviarty Juanda Astarani Nina Febriana Dosinta Syarif M. Helmi Yosevin