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PENGARUH KEMAMPUAN SUMBER DAYA MANUSIA DAN PEMANFAATAN TEKNOLOGI INFORMASI TERHADAP KUALITAS LAPORAN BARANG MILIK NEGARA Kurniawan Kurniawan; Saiful Saiful; Pratana Puspa Midiastuti
JURNAL FAIRNESS Vol. 6 No. 2 (2016)
Publisher : UNIB Press

The purpose of this research is to analyze the influence of human resources capacity and the utilization of information technology toward the quality of state property report. This research was conducted on units under the KPPN Bengkulu authority.The populations of this research were the operators of state property reports in the units under the KPPN Bengkulu authority whose have more than 2 years working experiences. The variables of this research are the human resources capacity and the utilization of information technology as the independent variables and the dependent variable is the quality of state property report (Y). The data are collected from the questionnaire filled by 121 operators of the state property report. The data analysis method of this research was multiple linear regressions.The results show that the human resources capacity and the utilization of information technology have the positive influence toward the quality of state property report. The implication of this research toward the units was the units under the KPPN Bengkulu authority have to manage the human resources and utilize the state property.

KEMAMPUAN RASIO CAMEL DALAM MEMPREDIKSI PERTUMBUHAN LABA BANK BUMN Rinny Permatasari; Saiful Saiful; Pratana P Midiastuty
JURNAL FAIRNESS Vol. 6 No. 3 (2016)
Publisher : UNIB Press

The focus of this study aimed to analyze the influence of financial ratios to future earnings growth consist of CAR, KAP, PPAP, NIM, ROA, ROA, and LDR. The sample in this research is the state-owned banking company listed on the Indonesian Stock Exchange which issued quarterly and annual financial statements for fiscal year 2009 to 2013, namely PT. Bank Mandiri (Persero), Tbk, PT. Bank Rakyat Indonesia (Persero), Tbk, and PT. Bank Negara Indonesia (Persero), Tbk. These three state-owned banks are located in the category of Commercial Bank Business Activities (BUKU) 4 with core capital above Rp. 30 trillion. Data collection methods used are literature and documentation. Data were analyzed using classic assumption test, multiple linear regression analysis test, and test the hypothesis by using the tool SPSS. This study could not provide the empirical evidence on the influence of CAR, KAP, PPAP, NIM, BOPO, ROA, dan LDR to earning growth.

DETERMINAN MINAT NASABAH DALAM MEMILIH PEMBIAYAAN SYARIAH Elvira Hertika; Saiful Saiful; Eddy Suranta
JURNAL FAIRNESS Vol. 6 No. 3 (2016)
Publisher : UNIB Press

The purpose of this research is to determine the influence of knowledge, religious obligation, attitude, social influence and pricing of islamic personal financing toward the intention to use islamic personal financing. This research was conducted on PT Bank BNI Syariah Branch of Bengkulu.The populations of this research were customers who use of Islamic personal financing at PT Bank BNI Syariah Branch of Bengkulu both existing customers or new customers. The data are collected from the questionnaire filled by 89 customers who use the of Islamic personal financing. The data analysis method of this research was processing by SmartPLS.The results show that knowledge an social influence have the positive significant influence toward the intention the customer in choosing the Islamic personal financing. Pricing of islamic personal financing have positive influence while religious obligation, attitude has no influence toward the intention the customer in choosing the Islamic personal financing. The results of this study have implications for more effective strategies can be recommended to attract bank customers to use Islamic personal financing. The findings of this study should be of value to Islamic banks in terms of expanding their customer base.

PENENTU KEBIJAKAN DIVIDEN PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Rahadian Dopin Prabulana; Saiful Saiful; Eddy Suranta
JURNAL FAIRNESS Vol. 7 No. 1 (2017)
Publisher : UNIB Press

The dividend distribution policy is a difficult financial decision for management. The research objective was to examine the determinants of the Dividend Payout Ratio (DPR) in companies listed on the Indonesian stock exchange. The independent variables used in this study are Free Cash Flow (FCF), Debt Rate (LEVERAGE), Foreign Ownership Level (FOREIGN), Growth Rate (GROWTH), and Company Size (SIZE).The research sample was 62 non-financial companies listed on the Indonesia Stock Exchange using multiple regression analysis. This study is exposed to the problem of classical assumptions, namely data normality and cannot be resolved due to the limitations of the study sample. This study is also affected by the problem of heteroscedasticity so that the hypothesis testing uses weighted least square (WLS).The results showed evidence that FCF, Growth and Size have an effect on dividend payment policies and Leverage and Foreign have no effect on dividend payments. This study shows that investors who expect dividend payments can invest in companies that have a high FCF, large size and low growth, on the other hand, if investors expect a greater investment return, it can be obtained from Capital Gain. This research also shows that agency conflicts related to FCF can be resolved through dividend payments.

PENGUNGKAPAN CSR PADA HUBUNGAN PROFITABILITAS DAN STUKTUR KEPEMILIKAN TERHADAP NILAI PERUSAHAAN Nansi Ria Nindita; Saiful Saiful; Isma Coryanata
JURNAL FAIRNESS Vol. 7 No. 2 (2017)
Publisher : UNIB Press

The purpose of this study is to empirically prove the effect of profitability, managerial ownership on firm value, and to prove empirically that CSR disclosure is able to moderate the relationship between profitability and firm value.The population of this research is all mining sector companies listed on the IDX in 2013-2015 totaling 41 companies. Samples were taken using the purposive sampling technique, obtained a sample of 34 companies. The analytical method used is multiple linear regression.The results of this study indicate that the profitability variable has a negative effect on firm value. Managerial ownership has no effect on firm value. Institutional ownership has a negative effect on firm value. CSR disclosure moderates the relationship between profitability and firm value.

PERANAN KUALITAS AUDIT DALAM HUBUNGAN KEPEMILIKAN MANAJEMEN DAN INFORMATF LABA PERUSAHAAN NON-KEUANGAN INDONESIA Muhammad Akbar Wisesa; Saiful Saiful
JURNAL FAIRNESS Vol. 8 No. 2 (2018)
Publisher : UNIB Press

This research aimed to determine the effect of management ownership to the informativeness of accounting earnings, with the quality of audit as moderating. The sample consisted of 110 firms (non-financial) listed at Indonesia Stock Exchange from 2012 - 2014 by using a purposive sampling method. The theory in this research is signalling theory. And proxy of the informativeness of accounting earnings is earnings response coefficient (ERC).The results of this research showed the effect of management ownership didn’t negative to the informativeness of accounting earnings. Then, the quality of audit (dummy variable) found moderating the effect of management ownership to the informativeness of accounting earnings.

PENGARUH AKUNTABILITAS DAN TRANSPARANSI TERHADAP PENERAPAN PENGANGGARAN BERBASIS KINERJA PEMERINTAH PROVINSI BENGKULU Fransisca Fransisca; Saiful Saiful; Nila Aprila
JURNAL FAIRNESS Vol. 8 No. 3 (2018)
Publisher : UNIB Press

This study aims to examine the effect of accountability and transparency on performance-based budgeting. In this study the sample used is the Regional Government Organization (OPD) of Bengkulu Province. Tests conducted on the data that was obtained from the questionnaire of 68 respondents. The technique used to test this research hypothesis is F-test and t-test with 5% significant level. This study found that accountability and transparency positively influence on performance-based budgeting. The results of this study provide an important contribution for the government to pay more attention at accountability and transparency in budgeting planning in order to achieve effective and efficient performance.

EKSPLORASI PENYAJIAN LAPORAN KEUANGAN DAN AKSESIBILITAS INFORMASI PENGGUNAAN LAPORAN KEUANGAN DAERAH PROVINSI BENGKULU Dwince Oktasari; saiful saiful; Nila Aprila
JURNAL FAIRNESS Vol. 10 No. 2 (2020)
Publisher : UNIB Press

This study aims to review, discuss and prove the presentation of financial statements and the accessibility of financial information to the use of financial statement information. This research was conducted in the Provincial DPRD, Inspectorate and BPK with a total of 47 respondents. Data were collected using a research questionnaire and processed using multiple linear regression. The results showed that the financial statements and the accessibility of positive and significant information on the use of Bengkulu Province regional financial statement information. Hoping the better financial statement presentation and information accessibility will increase the use of financial statement information.

ANALISIS KINERJA KEUANGAN BANK MILIK PEMERINTAH INDONESIA Shelli Elsa Gianni; saiful saiful; Nila Aprila
JURNAL FAIRNESS Vol. 10 No. 2 (2020)
Publisher : UNIB Press

Central government-owned bank is a bank owned by the government / state in which its activities of collecting funds mainly accept deposits in the form of demand deposits and deposits and in the effort to provide short-term credit and fund collection mainly as savings and then to deposit their funds in valuable paper. Whereas a regional government-owned bank is a bank that collects funds primarily accepting deposits in the form of medium-term and long-term deposits and or paper deposits. The aim of this research is to analyze and find out the differences in financial performance between banks owned by the central government and the banks owned by the regional government using financial ratios. The data used in this study are secondary data obtained from the financial statements of banks owned by the central government and banks owned by local governments. The research sample was chosen based on the purposive sampling method of all listed banking companies on the Indonesia Stock Exchange (IDX) and the Financial Services Authority website. Samples obtained were 28 companies with 112 observations. The results showed that there were significant differences between the financial performance of central government-owned banks and regional government-owned banks from Loan to Deposit Ratio (CAR), Capital Adequacy Ratio (CAR), Non Performing Loans (NPLs), Return On Assets (ROA) and Operational Fees on Operational Revenues (BOPO). Whereas in the ratio of Net Interest Margin (NIM) the financial performance of banks owned by the central government and banks owned by regional governments there was no significant difference.

MOTIVASI, KOMITMENT, KEPUASAN KERJA, KEINGINAN BERPINDAH KERJA SARJANA AKUNTANSI DI BENGKULU Tiara Eriza; saiful saiful; Halimatusyadiah Halimatusyadiah
JURNAL FAIRNESS Vol. 10 No. 3 (2020)
Publisher : UNIB Press

The purpose of this research is to know the work motivation, commitment professional and work satisfaction on turnover intention of worker Accounting Graduate Worker in Bengkulu City. The population of this study are 123 peoples. The sample of this study was taken by census method. Data analysis in this research use descriptive statistic and multiple regression analysis. The results showed that: (1) the work motivation has a negative influence on turnover intention of worker Accounting Graduate Worker in Bengkulu City. It’s mean is if the motivation more increase, the turnover intention will be decrease; (2) the professional commitment has a negative influence on turnover intention of worker Accounting Graduate Worker in Bengkulu City. It’s mean is if the professional commitment more increase, the turnover intention will be decrease; and (3) the work satisfaction has a negative influence on turnover intention of worker Accounting Graduate Worker in Bengkulu City. It’s mean is if the work satisfaction more increase, the turnover intention will be decrease.

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