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All Journal Infestasi Jurnal Bisnis dan Manajemen Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan RATIO: Reviu Akuntansi Kontemporer Indonesia JWM (JURNAL WAWASAN MANAJEMEN) Jurnal Ilmiah Akuntansi Keuangan dan Bisnis (JIKABI)
Fahmi Rizani
Universitas Lambung Mangkurat
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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PERBANDINGAN KINERJA PEMERINTAH DAERAH DI INDONESIA Netty Nurhayati; Fahmi Rizani; Kadir -
InFestasi Vol 15, No 1 (2019): JUNI
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v15i1.5484

Abstract

This study aims to compare the performance of  district / city governments  in Indonesia that obtain WTP and Non-WTP opinion from BPK RI for 2014-2016 period. The financial performance variables are measured by financial ratios (decentralization degree ratio, independence ratio, effectiveness ratio , growth ratio) and performance of local government administration are measured by performance evaluation score of local government administration (EKPPD score). Sampling method using purposive sampling with judgment sampling technique. The sample in this study 216 districts / cities, consisting of 108 districts / cities that obtain WTP opinion and 108 districts / cities that obtain Non-WTP opinion. Hypothesis testing using nonparametric test ‘Mann-Whitney U Test’. The results of this study, state that the financial performance of local government and performance of local government administration on district / city governments in Indonesia that obtain WTP opinion is significantly different and better than district / city governments in Indonesia that obtained Non-WTP opinion. This difference shows that district / city  government that obtain WTP opinion has proven to be better in terms of financial management and local government administration compared to those who obtain Non WTP opinions.
Faktor-Faktor Yang Mempengaruhi Opini Audit Going Concern Pada Perusahaan Manufaktur Yang Terdaftar Pada Bursa Efek Indonesia (2016–2018) Sriyunia Anizar; Fahmi Rizani; Ade Adriani
Ratio : Reviu Akuntansi Kontemporer Indonesia Vol 3, No 1 (2022): Reviu Akuntansi Kontemporer Indonesia
Publisher : Lembaga Publikasi Ilmiah dan Penerbitan (LPIP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/ratio.v3i1.13157

Abstract

In 2016, the online media, kontan.com, stated that not all issuers listed on the IDX have a business continuity. In 2018 cases of misuse of funds had a significant impact on the company's going concern (SNP) involving KAP. The purpose of this research is to examine the effect of company growth, ROA, audit tenure, KAP reputation on giving going concern audit opinion, opinion shopping on giving going concern audit opinion, previous year's audit on going concern audit opinion.This research is an associative quantitative study with the unit of analysis of audited financial statements and independent auditor reports issued by KAP. This study uses secondary data, data analysis techniques used logistic regression with SPPS version 26 software. The sample selection using purposive sampling method. The research results show that the influence of company growth, audit tenure, KAP reputation and opinion shopping has no effect on going concern audit opinion, while ROA and previous year's audit opinion has an effect on going concern audit opinion.
ANALISIS KECURANGAN LAPORAN KEUANGAN : PENGUJIAN TEORI FRAUDDIAMOND (STUDI PADA PERUSAHAAN MANUFAKTUR DI INDONESIA) Fahmi Rizani; Rasidah; Riyanda Putra
JWM (JURNAL WAWASAN MANAJEMEN) Vol. 7 No. 3 (2019)
Publisher : Universitas Lambung Mangkurat

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (346.705 KB) | DOI: 10.20527/jwm.v7i3.57

Abstract

This study aims to determine the factors that influence fraud in financial statements. Detection of fraudulent financial statements using the theory of Fraud Diamond in manufacturing companies listed on the Indonesia Stock Exchange in 2016-2017. Fraud Diamond proposed by Wolfe and Hermanson (2009). Four variables of fraud diamond were tested which consisted of pressure, opportunity, rationalization and competency. Pressure is proxied by financial targets, financial stability, external pressures and individual financial needs. Opportunities are proxied by the effectiveness of supervision and the nature of the industry. Rationalization is proxied by the change of auditors, and Competency (capability) is proxyized by the replacement of the board of directors. The research sample used was 70 manufacturing companies listing on the Indonesia Stock Exchange in the 2016-2017 period with 140 financial statements. Data were analyzed using logistic regression analysis. The results showed that the variables financial targets, financial stability, external pressures, individual financial needs of supervision, ineffective monitoring, the nature of the industry, change of auditors and changes in the board of directors did not have an influence on financial statement fraud. From the results of these studies indicate that all research variables studied at each manufacturing company have not been able to indicate financial statement fraud.
TRANSAPARANSI ANGGARAN PADA WEBSITE RESMI PEMERINTAH PROVINSI DI INDONESIA Wahyudin Nor; Lili Safrida; Fahmi Rizani; Diah Fitriaty
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 5 (2021): 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 (418.517 KB) | DOI: 10.32670/fairvalue.v4i5.913

Abstract

There is a gap in the practice of budget tranparency through website and themajority of local governments have not optimized the use of Internet technology.The purpose of this paper is to examine the extent to which level of highereducation, internet access in households, local revenue, local expenditure andintergovernmental revenue influence budget transparency on the official website oflocal government. The data of this research comprise 102 budget document duringthe period 2017–2019 collected from 34 local governments across Indonesia byemploying the census method. The data then are analyzed using logistic regression.The results of this study show that level of higher education and internet access inhouseholds has a positive significant influence to budget transparency on localgovernment websites in Indonesia, while the local revenue has a negative nosignificant influence to budget transparency. Local expenditure andintergovernmental revenue has a positive no significant influences to budgettransparency on local government websites in Indonesia.
Pengaruh intervensi pemerintah terhadap kinerja keuangan dengan efisiensi sebagai variabel intervening Haderianor Haderianor; Fahmi Rizani; Rasidah Rasidah
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 1 (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 (569.027 KB) | DOI: 10.32670/fairvalue.v5i1.1888

Abstract

This study aims to analyze more deeply: the effect of government intervention on the efficiency and financial performance of PDAMs, the role of efficiency in mediating the effect of government intervention on the financial performance of PDAMs. The sample of this research is 12 PDAMs in South Kalimantan with the unit of analysis, namely performance evaluation reports for six consecutive years in 2015-2020. The data analysis technique in this study uses Partial Least Square (PLS) with a calculation process assisted by the Smart PLS 3.29 application program. The results showed that government intervention in the form of equity participation had no significant effect on cost efficiency and financial performance in terms of cash ratios, billing effectiveness and solvency. However, government intervention has a significant effect on production efficiency and financial performance on the ROE aspect. The results also show that cost efficiency has a significant effect on financial performance in the ROE aspect and does not significantly affect the billing effectiveness, cash ratio, and solvency aspects. There is a significant effect of production efficiency on financial performance on the aspect of billing effectiveness, but no significant effect on the aspects of ROE, cash ratio, and solvency. Cost efficiency does not mediate the effect of government intervention on financial performance. Meanwhile, production efficiency can mediate the effect of government intervention on financial performance on the aspect of billing effectiveness, but cannot mediate on the aspects of ROE, cash ratio, and solvency
Manufacturing Industry Environment: The Effect of Incentive Structures on Group Performance Fahmi Rizani; Sondakh Grivaldi Antonius; Sarwani Sarwani
Jurnal Bisnis Manajemen Vol 19, No 1 (2018): March 2018
Publisher : Fakultas Ekonomi dan Bisnis Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (478.169 KB) | DOI: 10.24198/jbm.v19i1.150

Abstract

In the manufacturing industry environment, assembly lines and teams are applied to several industries such as Ford's automotive industry that implements assembly lines and Volvo which implements teams (Libby and Thorne, 2009). This study aims to examine the effect of incentive structures on group performance in a manufacturing environment. The incentive structures used in this study are individual incentives, group incentives, and mixed incentives, while the manufacturing environment used is the assembly line and team. This research is a laboratory experiment which involved 150 students as the subject sample for the study and it used factorial design 3 x 2 between subjects. The subject sample was assigned to a create building using bricks in accordance with the instructions. The results showed that the incentive structure influenced the group performance on the assembly line and team. It was found that in a team, group incentives motivate group members to interact, share information, and work together to produce more wonderful results, group incentives produce higher group performance than individual and mixed incentives. In regard to assembly lines, individual incentives resulted into higher group performance than group and mixed incentives, since individual incentives tend to motivate individuals to work for better output(s).
Deteksi Kecurangan Laporan Keuangan Melalui Fraud Diamond Studi Pada Badan Usaha Milik Negara Periode Tahun 2015-2018 Nadya Septerini; Fahmi Rizani; Kadir Kadir
Jurnal Ilmiah Akuntansi Keuangan dan Bisnis (JIKABI) Vol 2, No 1 (2023): Jurnal Ilmiah Akuntansi Keuangan dan Bisnis (JIKABI) - MEI
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jbi.v2i1.1713

Abstract

Penelitian ini dilatarbelakangi oleh meningkatnya kasus kecurangan laporan keuangan berdasarkan hasil survey Association Of Certified Fraud Examiners Indonesia pada tahun 2012-2016. Penelitian ini bertujuan untuk menguji pengaruh diamond fraud terhadap kecurangan laporan keuangan pada Badan Usaha Milik Negara yang terdaftar di Bursa Efek Indonesia. Variabel tekanan terdiri atas stabilitas keuangan, tekanan eksternal, kebutuhan keuangan individu, dan target keuangan. Variabel peluang terdiri dari sifat industri, ketidakefektifan monitoring, dan transaksi pihak istimewa. Variabel rasionalisasi terdiri  total akrual dan pergantian kantor akuntan publik. Variabel kemampuan terdiri dari pergantian direksi. Sampel dalam penelitian ini ditentukan menggunakan metode purposive sampling. Analisis regresi logistik digunakan untuk menguji penelitian ini. Hasil penelitian ini menunjukkan bahwa stabilitas keuangan, tekanan eksternal, kebutuhan keuangan individu, target keuangan, sifat industri, ketidakefektivan monitoring, transaksi pihak istimewa, total akrual, pergantian kantor akuntan publik tidak berpengaruh terhadap kecurangan laporan keuangan. Pergantian dewan direksi  berpengaruh terhadap kecurangan laporan keuangan.
Co-Authors Ade Adriani Anizar, Sriyunia Antonius Grivaldi Sondakh Diah Fitriaty Haderianor Haderianor Kadir Kadir Kadir Lili Safrida Nadya Septerini Netty Nurhayati Putra, Riyanda Rasidah Rasidah Rasidah Rasidah Rasidah, Rasidah Riyanda Putra Sarwani Sarwani Wahyudin Nor