Garuda - Garba Rujukan Digital

p-Index From 2019 - 2024

0.751

P-Index

This Author published in this journals

All Journal Journal of Accounting and Investment

Hafiez Sofyani

Department of Accounting, Faculty of Economics and Business, Universitas Muhammadiyah Yogyakarta, Special Region of Yogyakarta

Author-ID : 4371014

Economics, Econometrics & Finance

Published : 4 Documents Claim Missing Document

Claim Missing Document

Articles

Title

The Service Quality of Community Health Centers During the COVID-19 Pandemic: Do Governance Practices Benefit? Suryo Pratolo; Arifin Hamsyah Mukti; Hafiez Sofyani
Journal of Accounting and Investment Vol 23, No 2: May 2022
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Research aims: This study aims to examine the role of internal control on the service quality of community health centers in handling the COVID-19 pandemic with transparency and accountability budget management as intervening variables.Design/Methodology/Approach: The population of this study was all community health centers located in the Special Region of Yogyakarta Province. The cluster sampling technique was used in determining the samples. Eighty-two community health centers participated in this study. Data were collected by distributing questionnaires. Partial Least Square (PLS) was employed to test the hypotheses.Research findings: The results revealed that, during the COVID-19 pandemic, internal control implementation was not associated directly with the service quality of the community health center. Instead, the association was mediated by transparency, not accountability. Additionally, transparency independently was associated with service quality.Theoretical contribution/Originality: This study extends the literature by examining the role of good governance mechanisms and principles in the community health center context by positioning transparency and accountability as intervening. In addition, this research was conducted in the context of the COVID-19 pandemic, where the service quality of community health centers has a crucial role in dealing with people exposed to COVID-19.Practitioner/Policy implication: The results of this study can be used as input for the relevant regulator to improve the service quality of community health centers through good governance practices.Research limitation/Implication: This research only involved community health centers in the Special Region of Yogyakarta Province as samples.

The Story of Rising Corruption Post-Village Government Reform - A View of Three Theories: Fraud, Managerial Hegemony, and Culture Hafiez Sofyani; Rizal Yaya; Harjanti Widiastuti
Journal of Accounting and Investment Vol 24, No 1: January 2023
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Research aims: This study investigates how corruption increased in the Indonesian village governments following village governance reform by ratifying the New Village Law of 2014. Also, the current research identifies gaps that trigger corruption.Design/Methodology/Approach: Three theories, i.e., fraud hexagon, managerial hegemony, and cultural dimensions, were employed as points of view. Due to investigation purposes, a qualitative approach is considered the most suitable method for this study. Hence, the interview was employed as data collection. The data were then analyzed using a deductive thematic analysis approach.Research findings: The results showcased that aside from personal interests, corruption occurred to crowd campaign financing for the head village election by the incumbent. The corruption types could be the embezzlement of village funds and village-owned enterprise funds and the establishment of ghost (fictitious) villages. The results also identified some factors triggering graft corruption scandals, namely poor governance practices, including accountability, transparency, and valid administration; the excessive authority of actors (village heads) in holding and managing village money; lack of participation mechanism.Practical and Theoretical contribution/Originality: To tackle corruption in the village government, strengthening proper good governance practices must be tightened, not merely as ritual or ceremonial. In addition, discussions of three theoretical perspectives, fraud, managerial hegemony, and culture, are presented in this paper.

Islamic bank spin-off: a systematic literature review Mahmud Yusuf; Muhamad Rahmani Abduh; Hafiez Sofyani
Journal of Accounting and Investment Vol 24, No 2: May 2023
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Research aims: This study aims to explore the extent of studies related to Islamic bank spin-offs in reputable journals indexed by Sinta and Scopus to map important findings regarding Islamic bank spin-offs.Design/Methodology/Approach: This study employed a systematic literature review method consisting of three stages: collection, assessment, and presentation. The collection stage was conducted using the Publish or Perish search engine with the Google Scholar and Scopus databases. The assessment stage was performed using the websites https://sinta.kemdikbud.go.id and https://www.scimagojr.com/. The presentation stage was carried out to find three objectives: research background, methods, and findings related to the Islamic bank spin-off.Research findings: Since 2010, at least 24 papers indexed by Sinta and ten papers indexed by Scopus have discussed the issue of the Islamic bank spin-off. These studies were oriented toward two disciplines: law and economics. The most widely used method was quantitative. Broadly speaking, the findings from the spin-off study of Islamic banks can be generalized into four discourses: policy, the market for Islamic banks, performance/efficiency of Islamic banks, and several other matters. Lastly, from the four discourses above, the authors suggest eight future studies that are still interesting to study.Theoretical contribution/Originality: By mapping important findings related to the Islamic bank spin-off along with eight suggested future studies, this research’s results are expected to be a reference and inspiration for scholars in conducting further research related to the Islamic bank spin-off.

Kaizen internal quality assurance adoption and quality performance improvement in Indonesian higher education institutions: The moderating role of IT development Hafiez Sofyani
Journal of Accounting and Investment Vol 24, No 3: September 2023
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v24i3.19587

Research aims: In 2018, strengthening Higher Education Institutions (HEIs), governance began to be promoted again by the Indonesian government after its first initiation in 2003. In doing so, the Indonesian government has adopted a new internal quality assurance framework for HEIs, i.e., the Kaizen method, which emphasizes the quality improvement process. In addition, the government recommended the development of IT advancement to support management practices at the HEIs, including internal quality assurance. However, to this day, related research that examines the extent to which these policies contribute to HEI quality performance improvement still needs to be improved. To meet the gap, the current study examined the Kaizen internal quality assurance implementation role on HEI quality performance by testing the IT development as a moderator.Design/Methodology/Approach: Using data from 191 HEI samples obtained from 31 of 34 provinces in Indonesia, the relationship between variables was tested by employing the Partial Least Square (PLS) technique.Research findings: The results exhibited that the Kaizen internal quality assurance implementation was positively associated with HEI quality performance, where IT development strengthened the relationship (moderated). However, since the direct relationship between IT development and HEI quality performance was also significant, the moderating role of IT development was quasi in nature.Theoretical contribution/Originality: The results provide new insights regarding the contributions of internal quality assurance reform supported by IT development to the HEI quality performance. Specifically, the study affirms the role of IT as a moderator.

Co-Authors Arifin Hamsyah Mukti Harjanti Widiastuti Mahmud Yusuf Muhamad Rahmani Abduh Rizal Yaya Suryo Pratolo

Title Search

Found 4 Documents Search Journal : Journal of Accounting and Investment

Abstract

Abstract

Abstract

Abstract

Title

Found 4 Documents
Search
Journal : Journal of Accounting and Investment