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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

Author-ID : 5354536

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Published : 7 Documents Claim Missing Document

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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

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

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

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

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Journal : Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan