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All Journal Journal of Economic, Bussines and Accounting (COSTING) JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS RESLAJ: RELIGION EDUCATION SOCIAL LAA ROIBA JOURNAL Coopetition : Jurnal Ilmiah Manajemen Jurnal Ekonomi Jurnal Pengabdian Kolaborasi dan Inovasi IPTEKS Jurnal Fairness
Baihaqi Baihaqi
Universitas Bengkulu
Religion Agriculture, Biological Sciences & Forestry Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

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PERILAKU BERBAGI PENGETAHUAN AKUNTANSI PADA DOSEN AKUNTANSI KOTA BENGKULU: PENDEKATAN THEORY OF PLANNED BEHAVIOR (TPB) Madani Hatta; Baihaqi Baihaqi; Resti Ramahdaniati
JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Vol 5 No 1 (2017): Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis - Juli 2017
Publisher : Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaemb.v5i1.449

Abstract

This study aims to determine the accounting knowledge sharing behavior at accounting lecturer in Bengkulu city, using the model theory of planned behavior influenced by three factor is attitude toward behavior, subjective norm, and perceived behavior control. Attitude toward behavior is influenced by factor self efficacy, social network, and extrinsic reward. While subjective norm is influenced by organization support. The population in this study were all accounting lecturer who worked in public and private universities in the city of Bengkulu using purposive sampling technique, so that the total sample of 62 people and data that can be used in this study were 43 respondents. Analysis technique using the assistance program smartPLS version 3 2.3. The results showed that self efficacy has positive affect on attitude toward behavior, social network has positive affect on attitude toward behavior, extrinsic reward has positive affect on attitude toward behavior, organizational support has positive affect on subjective norm, attitude toward behavior has positive affect on the accounting knowledege sharing behavior, subjective norm has positive affect on the accounting knowledege sharing behavior, and perceived behavior control has positive affect on the accounting knowledege sharing behavior.
Pengaruh Kualitas Pelayanan, Kualitas Produk Dan Pemasaran Relasional Terhadap Kepuasan Nasabah Bank Bengkulu Paulus Junico Pasaribu; Baihaqi Baihaqi; Yumiati Yumiati
Coopetition : Jurnal Ilmiah Manajemen Vol. 13 No. 2 (2022): Coopetition : Jurnal Ilmiah Manajemen
Publisher : Program Studi Magister Manajemen, Institut Manajemen Koperasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32670/coopetition.v13i2.1389

Abstract

Penelitian ini bertujuan untuk membuktikan pengaruh kualitas pelayanan, kualitas produk, dan pemasaran relasional terhadap kepuasan nasabah Bank Bengkulu. Jenis penelitian kuantitatif dengan metode survei. Populasi adalah nasabah kredit Calon Pegawai Negeri Sipil (CPNS) dan Pegawai Negeri Sipil (PNS) daerah tahun 2020 pada Bank Bengkulu Kantor Cabang Pembantu Ipuh yang berjumlah 487 orang nasabah dan sampel berjumlah 220 orang. Data diolah dengan menggunakan program SPSS dengan regresi linear berganda. Teknik pengumpulan data menggunakan kuisioner. Metode analisis data terdiri dari uji kualitas data, uji asumsi klasik, dan uji hipotesis. Hasil penelitian: kualitas pelayanan, kualitas produk, dan pemasaran relasional berpengaruh positif terhadap kepuasan nasabah Bank Bengkulu Kantor Cabang Pembantu (KCP) Ipuh. Saran: kualitas pelayanan yang diberikan Bank Bengkulu Kantor Cabang Pembantu (KCP) Ipuh perlu ditingkatkan pada penambahan fasilitas ATM dengan dukungan jaringan yang lebih baik lagi, dalam upaya memperkuat pangsa pasar, manajemen Bank Bengkulu Kantor Cabang Pembantu (KCP) Ipuh harus terus meningkatkan inovasi produk perbankan dan pelayanan. Inovasi tersebut dapat dicerminkan pada performa kinerja layanan, kualitas produk, dan strategi pemasaran relasional yang lebih baik lagi, serta memperbanyak lagi gebyar hadiah dan undian sehingga menarik pelanggan/nasabah.
PENGARUH ARUS KAS OPERASI, SIKLUS OPERASI, EFEKTIFITAS DEWAN KOMISARIS, DAN EFEKTIFITAS KOMITE AUDIT TERHADAP PERSISTENSI LABA (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2014-2018) Mujiono Mujiono; Madani Hatta; Fachruzzaman Fachruzzaman; Baihaqi Baihaqi
JURNAL FAIRNESS Vol. 11 No. 2 (2021)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (55.598 KB) | DOI: 10.33369/fairness.v11i2.18448

Abstract

Purpose : This study aims to give empirical evidence on the operating cash flow, operasting cycle,  effectiveness of the board of commissioners and effectiveness of audit committee on earnings persistance. The sample used in the study was manufacture companies listed on the Indonesia Stock Exchange in 2014-2018 with a total sample of 400 observations.Research methodology : This study was tested using multiple regression analysis with the SPSS version 24 program. The sample used in this study was a manufacturing company listed on the Indonesia Stock Exchange in 2014-2018. The sample in this study was selected using the purposive sampling method with a total sample of 400 observations.Result : The results of the study indicate that operating cash flow and the effectiveness of the board of commissioners have a positive effect on earnings persistence, but for operating cycle variables and audit committee effectiveness have no effect on earnings persistence.Limitations : The limitation of this research is that some of the sample companies' financial and annual reports cannot be accessed, so that in terms of the number of samples, the number of samples is reduced and the results of the research may be less than optimal.Contribution : The implication of this research is to provide theoretical information about agency theory in which there is an agency conflict that can cause a decrease in earnings persistence so that monitoring costs are needed to minimize agency conflict. For manufacturing companies and for further research, this research is expected to provide additional information and understanding of what can encourage an increase in earnings persistence.
FACTORS AFFECTING AVIATION SECURITY PERFORMANCE AT MUARA BUNGO AIRPORT Sony Aditya Pratama; Baihaqi Baihaqi; Yumiati Yumiati
Jurnal Ekonomi Vol. 12 No. 3 (2023): Jurnal Ekonomi, 2023, September
Publisher : SEAN Institute

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

Abstract

This studi explores the factors influencing employee performance at Muara bungo airport, focusing on discipline, work motivation, and competence. The research findings reveal that employee discipline positively impacts performance, emphasizing the importance of punctuality, adherence to procedures, and responsibility in achieving organizational goals. Additionally, the study highlights the significance of work motivation in driving employee performance, emphasizing the role of fair compensation, recognition, and developmental opportunities. Furthermore, competence emerges as a key factor, with skilled and knowledgeable employees exhibiting higher performance levels. The research suggests strategies such as strengthening discipline, enhancing work motivation, and focusing on competence development to optimize employee performance. The studi also recommends fostering a culture of safety and security, improving communication and collaboration, implementing performance evaluation and feedback mechanisms, and continuously monitoring and adapting approaches. By implementing these suggestions, Muara bungo airport can effectively enhance employee performance, contributing to the organization's success and ensuring a safer and more efficient aviation environment
PENINGKATAN PENGETAHUAN PENGELOLAAN BADAN USAHA MILIK DESA DALAM PENINGKATAN EKONOMI MASYARAKAT DI MASA PANDEMI COVID-19 DI KECAMATAN BERMANI ULU KABUPATEN REJANG LEBONG Baihaqi Baihaqi; Ovita Charolina; Novita Sari; Nikmah; Madani Hatta
Jurnal Pengabdian Kolaborasi dan Inovasi IPTEKS Vol. 1 No. 5 (2023): Oktober
Publisher : CV. Alina

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59407/jpki2.v1i5.113

Abstract

Tema kegiatan Pengabdian kepada masyarakat ini adalah Peningkatan pengetahuan pengelolaan Badan Usaha Milik Desa (Bumdes) dalam peningkatan ekonomi masyarakat di masa pandemi Covid-19. Tujuan yang ingin dicapai dalam kegiatan ini adalah untuk menjadikan BUMDes sebagai sarana dalam pemberdayaan dan peningkatan ekonomi masyarakat desa (disamping sebagai sumber Pendapatan Asli Desa), sehingga mampu mensejahterakan masyarakat desa. Kegiatan ini dilakukan di desa dalam wilayah Kecamatan Bermani Ulu. Tempat lokasi pengabdian di desa Purwodadi, salah satu desa yang memiliki usaha Bumdes yang lebih baik. Tema ini dipilih karena kurangnya pemahaman dari pengelola BUMDes dan aparatur desa dalam membentuk usaha BUMDes dengan menggali potensi yang ada di desa, apalagi dalam masa krisis dan pandemi Covid-19 ini, memahami berbagai aturan terbaru dalam pengelolaan BUMDes, kurang nya sumberdaya yang mampu mengembangkan BUMDes, partisipasi masyarakat masih kurang dalam menciptakan usaha yang ada.Kegiatan yang dilakukan dan memberikan manfaat berupa: 1) memberikan penjelasan tentang pengelolaan BUMDes bagi pemberdayaan masyarakat desa, penjelasan yang berkaitan dengan pengenalan BUMDes dan bagaimana proses pendirian BUMDes sesuai potensi ekonomi yang ada di desa; 2) memberikan contoh konkrit desa-desa yang sukses dalam mengelola usaha dari BUMDes nya, usaha yang mampu menghasilkan pendapatan dan peningkatan ekonomi masyarakat desa; 3) selanjutnya memberikan pengetahuan dalam membentuk usaha yang mampu menghasilkan pendapatan dalam masa pandemi Covid-19 dan juga untuk masa mendatang, usaha yang potensial menghasilkan pendapatan sesuai dengan kondisi yang ada didesa; 4) memberikan kesempatan kepada peserta pelatihan untuk bertanya terkait berbagai permasalahan dan kendala yang mereka hadapi dalam pengelolaan usaha BUMDes yang ada selama ini; 5) memberikan pelatihan kepada para pengelola BUMDes tentang pengelolaan BUMDes yang memenuhi prinsip-prinsip tata kelola yang baik.
Pengaruh Reputasi terhadap Legitimasi di Perguruan Tinggi Indonesia Intan Julita; Baihaqi Baihaqi
Reslaj : Religion Education Social Laa Roiba Journal Vol 6 No 3 (2024): Reslaj: Religion Education Social Laa Roiba Journal
Publisher : LPPM Institut Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/reslaj.v6i3.6165

Abstract

This research aims to examine the influence of reputation on legitimacy. The population in this study were Senior Lecturers in Accounting Study Programs in all Indonesian Universities. Sampling in this research used the technique of distributing questionnaires directly to Senior Accounting Lecturers in the form of a Google form. Data collection used a sample of 42 Senior Accounting Lecturers from 37 Universities in Indonesia using purposive sampling. This research considers pragmatic, moral, and cognitive types of legitimacy, and analyzes reputation in relation to performance, innovation, social responsibility, service, governance, and workplace climate. According to lecturers, a university's reputation has a positive influence on its legitimacy. Data processing and testing uses structural modeling with the SmartPLS version 3 system.
Pengaruh Kebermanfaatan, Kemudahan, Keamanan, Serta Kepuasan Pengguna Dan Kesiapan Teknologi Informasi Terhadap Penggunaan E-Filing Pada Wajib Pajak Polri Indira Puspasari; Baihaqi Baihaqi
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 3 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i3.8207

Abstract

E-Filing is a way of submitting tax returns and submitting renewal notices for both periodic and annual tax returns electronically which are carried out online and in real time through an Application Service Provider (ASP). This study aims to determine the factors that influence the use of e-filing for police taxpayers. The variables used in this study are the dependent variable, namely the use of e-filing, while the independent variables are usefulness, convenience, security, user satisfaction, and information technology readiness. The data used in this study are primary data using a questionnaire. Respondents are individual taxpayers in police officers who report tax returns using e-filing with puposive sampling or authoritative sampling methods. The population in this study were police taxpayers. The sample used in this study was 150 respondents. Descriptive statistical test, validity test, reliability test, normality test, heteroscedasticity test, multicolinerity test, determination coefficient test, f statistical test, t statistical test, hypothesis testing used in this study is multiple linear regression analysis. The results of this study indicate that: 1) Benefit has a positive effect on the use of e-filing 2) Ease has a positive effect on the use of e-filing 3) Security has a positive effect on the use of e-filing 4) User satisfaction has a positive effect on the use of e-filing 5) Readiness of technology and information has no effect on the use of e-filing. Keywords : E-Filing, Usefulness, Convenience, Security, User Satisfaction, Technology And Information Readiness.
Co-Authors Fachruzzaman - Indira Puspasari Intan Julita Madani Hatta Mujiono Mujiono Nikmah Novita Sari Ovita Charolina Paulus Junico Pasaribu Resti Ramahdaniati Sony Aditya Pratama Yumiati Yumiati Yumiati Yumiati