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All Journal Jurnal Akuntansi Jurnal Akuntansi dan Governance International Journal Mathla'ul Anwar of Halal Issues Jurnal Manajemen dan Bisnis JAKPI International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) International Journal of Application on Economics and Business
Selfiani
(SINTA ID: 6721431) Fakultas Ekonomi Dan Bisnis Universitas Prof. Dr. Moestopo (Beragama)
Religion Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Social Sciences

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PERSPECTIVES OF HAJJ AND UMRAH ORGANIZERS DURING A PANDEMIC ON GOVERNANCE, FACILITIES, STRATEGIES AND COMPETITIVE ADVANTAGE Selfiani
International Journal Mathla’ul Anwar of Halal Issues Vol. 2 No. 2 (2022)
Publisher : Universitas Mathla’ul Anwar Banten

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Abstract

The research aims to analyze and examine the effect of governance on competitive advantage, to analyze and examine the effect of facilities on competitive advantage, to analyze and examine the effect of strategy moderating the relationship between governance and competitive advantage. .to analyze and examine the effect of strategy on competitive advantage. The sample in this study were employees of the Hajj and Umrah organizers at the Jakarta Regional Office. The research used is a questionnaire (questionnaire), with a Likert scale using validation and reliability tests. The results of this study indicate that governance has a positive effect on competitive advantage, facilities have a positive effect on competitive advantage, and strategies for moderating the relationship between governance and competitive advantage. strategy moderates the relationship between facilities and competitive advantage. strategy has a positive effect on competitive advantage. The limitation of the study is that the sample used has not been able to conclude the results of the study as a whole due to incomplete sampling in the population area because it is limited to one area. The implications of the research are contributing to the concept of developing the factors that affect business continuity, improving business strategies, and increasing revenue for hajj and umrah travel service bureaus
The Effect of Intellectual Capital on the Quality of Sustainability Report Disclosures with Financial Performance as a Moderating Variable Selfiani Selfiani; Usmar Usmar
Jurnal Akuntansi Vol. 15 No. 1 (2023): Vol 15 No 1 (2023)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v15i1.6364

Abstract

Penelitian ini bertujuan untuk mengkaji pengaruh intellectual capital terhadap kualitas pengungkapan sustainability report dengan kinerja keuangan sebagai variabel pemoderasi. Metode penelitian ini menggunakan kuantitatif dan data sekunder. Sampel yang digunakan perusahaan laporan keuangan tahunan dari masing-masing perusahaan perbankan yang terdaftar di Bursa Efek Indonesia Tahun 2019. Jumlah penelitian yang dijadikan sampel dalam penelitian ini sebanyak 39 perusahaan. menggunakan alat SPSS dengan uji asumsi klasik, uji normalitas data, uji heteroskedastisitas, uji autokorelasi. Hasil menunjukkan intellectual capital berpegaruh positif terhadap kualitas pengungkapan sustainability report, kinerja keuangan memperkuat hubungan antara intellectual capital dan kualitas pengungkapan sustainability report. Sustainability report untuk keberlanjutan perusahaan yang mempertimbangkan pengembangan yang berkelanjutan akan dapat meningkatkan nilai perusahaan karena dukungan yang diperoleh dari stakeholder baik internal maupun eksternal, seperti konsumen, karyawan, investor, regulator, pemasok maupun kelompok lainnya. Intellectual capital dengan kinerja keuangan sebagai variabel pemoderasi terbukti terpengaruh terhadap sustainability report. Sehingga dengan adanya penelitian ini akan memberikan informasi kepada karyawan atau investor dan mempunyai kontribusi untuk menjelaskan dengan adanya teori keagenan. Kata Kunci: Intellectual Capital, Sustainability Report, ROA
FACTORS AFFECTING THE PERCEPTION OF INDIVIDUAL TAXPAYERS TOWARD TAX FRAUD Yudhistira Adwimurti; Selfiani; Usmar; Hendi Prihanto
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 1 No. 2 (2023): April
Publisher : PT. ZILLZELL MEDIA PRIMA

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Abstract

This study aims to determine factors such as tax information systems, work culture, and apparatus behavior that influence individual taxpayer perceptions of tax evasion. The research data was obtained from a questionnaire (primary) which was distributed to taxpayers who were at KPP Pratama Jakarta Kebayoran Baru Dua using the Simple Random Sampling method. Data processing used the SPSS version 23 program, while the analytical method used was descriptive statistics, data quality test, classic assumption test, model suitability test, multiple regression and hypothesis testing using the t test. Where the results of this study indicate that information technology has a positive and significant effect on tax fraud, work culture has a positive and significant effect on tax fraud, as well as employee ethics has a positive and significant effect on tax fraud. The results of the f test simultaneously explain that information technology, work culture, and employee ethics have a positive and significant effect on tax fraud.
ANALISIS PROSEDUR PENGOBATAN MENGGUNAKAN BPJS KESEHATAN Selfiani Selfiani; Yudhistira Adwimurti; Hendi Prihanto; Usmar Usmar; Tamrin Lanori
Jurnal Akuntansi, Keuangan, Pajak dan Informasi (JAKPI) Vol 2, No 2 (2022)
Publisher : Unversitas Prof. Dr. Moestopo (Beragama)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32509/jakpi.v2i2.2481

Abstract

This research was conducted with the aim of empirically examining the effect of claims, premiums and bureaucracy on procedural accountability at the puskesmas in South Tangerang. The sample criteria that meet as many as 25 puskesmas, the type of research carried out is using primary data with the research object being BPJS users. The data collection was carried out by distributing research questionnaires directly to respondents by visiting the Puskesmas in South Tangerang City. The research method used in this study is the causal method. The researcher used multiple linear regression analysis using SPSS 22 tools. The results showed that claims and bureaucracy had no effect on procedural, while premiums had an effect on procedural accountability.
SISTEM MANAJEMEN MUTU PENDIDIKAN DAN SARANA PRASARANA TERHADAP CITRA LEMBAGA Selfiani Selfiani; Dwi Prihatini
Jurnal Akuntansi, Keuangan, Pajak dan Informasi (JAKPI) Vol 1, No 2 (2021)
Publisher : Unversitas Prof. Dr. Moestopo (Beragama)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32509/jakpi.v1i2.2218

Abstract

Penelitian bertujuan untuk mengetahui apakah ada pengaruh sistem manajemen mutu pendidikan dan sarana prasarana dengan citra lembaga pengguna sekolah. Metode pengumpulan data dalam penelitian ini adalah dengan cara membagikan angket atau kuisioner. Teknik analisa data menggunakan uji validitas, uji realibilitas, dan uji analisis regresi dengan menggunakan metode statisktik. Selama periode pengamatan menunjukkan bahwa data penelitian berdistribusi normal. Berdasarkan uji validitas dan uji realibilitas tidak ditemukan variabel yang menyimpang. Hal ini menunjukkan data yang tersedia telah memenuhi syarat menggunakan model persamaan regresi. Hasil penelitian menunjukkan bahwa kontribusi variabel sistem manajemen mutu pendidikan (X1) dan variabel sarana prasarana (X2) terhadap variabel citra lembaga pengguna sekolah (Y) di SMPIF Al Fikri Depok ditunjukkan oleh R-square sebesar R = 0,4067 x 100% = 40,67%. Artinya bahwa 40,67% varians variabel citra lembaga pengguna sekolah dapat ditentukan oleh variabel sistem manajemen mutu pendidikan (X1) dan variabel sarana prasarana (X2) di SMPIF Al Fikri Depok
PENGARUH GAYA KEPEMIMPINAN DAN MOTIVASI KERJA TERHADAP KINERJA KARYAWAN Usmar Usmar; Selfiani Selfiani; Nirwan Mulyatno; Abdullah Abdullah
Jurnal Manajemen dan Bisnis Vol 1, No 2 (2021)
Publisher : Universitas Prof. Dr. Moestopo (Beragama)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (159.232 KB) | DOI: 10.32509/jmb.v1i2.2205

Abstract

This study aims to examine and analyze the effect of leadership style and motivation on employee performance with a population of PT Boga Berkat Prima Jakarta. The data collection technique was carried out using questionnaires and was intended for 50 employees of PT Boga Berkat Prima Jakarta. The data analysis method in this study uses SPSS Statistics version 24.0 by first using the data testing technique method of validity testing and reliability testing for research questionnaires. Classical assumption test and multiple linear regression analysis, to test and prove the research hypothesis used statistical t test. The results of the analysis show that leadership style has a positive effect on employee performance and motivation also has a positive effect on employee performance
THE EFFECT OF INVESTMENT DECISIONS AND DIVIDEND POLICIES ON COMPANY VALUE Selfiani Selfiani; Hendi Prihanto; Usmar Usmar; Wizanasari Wizanasari
Jurnal Manajemen dan Bisnis Vol 3, No 1 (2023)
Publisher : Universitas Prof. Dr. Moestopo (Beragama)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32509/jmb.v3i1.2700

Abstract

This study aims to see the influence of investment decisions measured by Price Earning Ratio (PER) and dividend policy measured by Dividend Payout Ratio (DPR) on company value measured by Price Book Value (PBV). The sample of this study consisted of 11 companies included in the LQ-45 group listed on the Indonesia Stock Exchange (IDX). This study uses classical assumption tests (nomality test, multicollinearity test, heteroscedasticity test, autocorrelation test) and hypothesis with multiple linear regression test which shows that all variables used have been free of multicollinearity, heteroscedasticity, autocorrelation and all these variables are normally distributed. In addition, this study used SPSS version 21.00. The results of this study show that partially investment decisions have a significant effect on company value and dividend policy does not have a significant effect on company value. However, simultaneously all independent variables in this study have a significant effect on the value of the company.
HUBUNGAN ANTARA MOTIVASI KERJA, GAYA KEPEMIMPINAN, DAN KINERJA KARYAWAN Selfiani Selfiani; Hendi Prihanto; Dini Fitrianti; Nani Sriyani
Jurnal Manajemen dan Bisnis Vol 3, No 1 (2023)
Publisher : Universitas Prof. Dr. Moestopo (Beragama)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32509/jmb.v3i1.2701

Abstract

Every company wants to have employees with high performance levels. Work Motivation and Leadership Style are considered very influential on Employee Performance. Providing Work Motivation and Leadership Style properly in accordance with sacrifice and competence to employees can improve the performance of the employees themselves. This research was conducted at PT Sahabat Jaya Grafika, Kota Harapan Indah, North Bekasi which aims to determine the relationship between work motivation and leadership style and to find out which factor between the two is very influential in improving employee performance. The author, in this study, used descriptive quantitative research methods, using correlation and regression analysis, with a sample size of 30 respondents. While the data used in this study are data obtained through the distribution of questionnaires filled out by randomly selected respondents. Furthermore, the author uses the SPSS version 22 application as a data processing tool. The results of the study, after going through the data analysis process, obtained the results that work motivation has a significant and strong influence on employee performance, namely with a determination coefficient value of 39.2% and leadership style has a significant and strong relationship with employee performance, namely with a determination coefficient value of 45.4%. Both variables have a significant influence on improving employee performance, namely with a coefficient of determination of 45.4%, and the other 54.6% comes from other factors not examined in this study. The results of the analysis also obtained a regression equation: Y=12.693+0.069X1+0.737X2. The company must pay close attention to employees and the company if it is more consistent and continues to develop in all lines so that employee work results can increase and be able to increase employee loyalty to the company.
Perspektif Upaya Pencegahan Korupsi di Indonesia Hendi Prihanto; Tamrin Lanori; Selfiani Selfiani; Yudhistira Adwimurti
Jurnal Akuntansi dan Governance Vol 4, No 1 (2023): Jurnal Akuntansi dan Governance
Publisher : Universitas Muhammadiyah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24853/jago.4.1.87-103

Abstract

Objectives. This study aims to investigate  and validate corruption prevention measures implemented in different government organizations, with a specific focus on the ministry institutions, employing various predictors, including religiosity, work culture, recruitment practices, job rotation, and governance, to assess their effectiveness in preventing corruption.Design/method/approach. The population and research sample consist of all ministries in Indonesia located in the DKI Jakarta area, selected through convenience sampling technique. The unit of analysis is the public officers known as Aparat Sipil Negara (ASN) working in the ministry head offices. Data was collected through questionnaire during October-December 2022. Data analysis involved descriptive statistics, tests on instrument quality, hypothesis testing, and multiple linear regression.Result/findings. The results indicate a positive and significant impact of variables such as religiosity, work culture, job rotation, and governance on corruption prevention. However, recruitment shows a negative and insignificant effect on corruption prevention.Theoretical contribution. The aspect of detecting, measuring, and implementing preventive measures for corruption is theoretically grounded in the variables used, which have not been previously explored in this specific context. These variables, such as work culture, job rotation, and recruitment, have been extensively studied by numerous researchers in other contexts, but their application to corruption prevention in this study is novel.Practical contribution. Recruitment can create opportunities for corruption; therefore, it is essential to conduct transparent and accountable selection processes.Limitations. The utilization of a questionnaire introduces certain limitations to the results, primarily due to potential conflicts of interest and inconsistencies among respondents. Additionally, the study also faces the constraint of a limited number of participants.
THE EFFECTIVENESS OF FUNERAL RETRIBUTION PAYMENTS IN DKI JAKARTA Hendi Prihanto; Usmar Usmar; Selfiani Selfiani; Yudhistira Adwimurti
International Journal of Application on Economics and Business Vol. 1 No. 3 (2023): Agustus 2023
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v1i3.1706-1721

Abstract

Management of cemetery land is a problem that is currently being experienced in the DKI Jakarta area, for this reason the research aims to analyze the influence of the e-Retribution Payment System, Government Socialization, Compulsory Retribution Literacy on the Effectiveness of Retribution Payments. The research uses a quantitative approach which uses a questionnaire as a data collection technique, processing statistical data using the Smart PLS application. The research population was TPU in the South Jakarta area, with burial samples in a number of TPU, namely: Kampung Kandang, Jeruk Purut, Tanah Kusir and Menteng Pulo. The unit of analysis for this research is the community as the heirs of families buried in the area. The results of the study prove that empirically the electronic levy payment system and outreach carried out by the government have a positive and significant effect on the effectiveness of retribution payments, while levy compulsory literacy has no significant effect on the effectiveness of retribution payments.
Co-Authors Abdullah Abdullah Dini Fitrianti dwi prihatini Hendi Prihanto Hendi Prihanto Nani Sriyani Nirwan Mulyatno Tamrin Lanori Tamrin Lanori Usmar Usmar Usmar Usmar Usmar Usmar Usmar Wizanasari wizanasari Yudhistira Adwimurti Yudhistira Adwimurti Yudhistira Adwimurti