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Kenapa Seseorang Melakukan Manipulasi Laporan Keuangan?: Studi dengan Pendekatan Skenario Kasus Dilema Etika Sofyani, Hafiez; Rahma, Nadia
JURNAL AKUNTANSI DAN KEUANGAN ISLAM Vol 5 No 1 (2017)
Publisher : SEBI School of Islamic Economics

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Abstract

This study aims to identify the reasons why individu wants or does not to manipulates the financial statements. The design of this study refer to ethical dilemma scenarios developed by Sofyani and Pramita (2014). The samples are students of accounting from one university in Yogyakarta, which has joined in financial accounting and taxation courses. Data was analyzed using thematic deductive analysis approach (Braun and Clarke, 2006). The study find that the majority of students who want to manipulate the financial statements due to the reason that the manipulation did not force the legislation. While the majority of students who refuse the manipulation of financial statements reasoned that it violates religion obligation, because there is an element of falsehood. The results of this study can be used as the basis to develop further study with a broader scope, such as with survey approach. Keywords: Manipulation of Financial Statements; Ethical Dilemma Scenarios; Legislation; Religioun Obligation
EXPLORING PERFORMANCE MEASUREMENT SYSTEM FOR LECTURER (PMSL): COMPARISON AMONG THREE MODELS IN INDONESIA, SINGAPORE AND TURKEY Sofyani, Hafiez; Nazaruddin, Ietje; Putri, Caesar Marga; Fathmaningrum, Erni Suryandari
Jurnal Reviu Akuntansi dan Keuangan Vol 9, No 3: Jurnal Reviu Akuntansi Dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1425.967 KB) | DOI: 10.22219/jrak.v9i3.9639

Abstract

This study aims at exploring the Performance Measurement System for Lecturer (PMSL) through a comparison study in three countries, namely Indonesia (MY), Singapore (IT), and Turkey (IMU). We uses multiple case study approach by conducting a comparative study. The data are obtained mainly using interview. Those lecturers assuming some offices and play some roles in formulating the lecturer performance policy are chosen to be this study’s informants, they are: Management and Organization Chair, Chairman of the university senate, Vice Rector for Academic Affair, and Member of Information Systems Audit Control. The results reveal that there are different PMSL patterns from the three research objects, i.e. MY (Indonesia), IT (Singapore) and IMU (Turkey). MY have fairly aggressive PMSL policy as compared to the other two campuses since they have to work harder to improve the performance of their lecturers who in this case have relatively lesser academic experiences at international level. MY reward special incentives for certain performance target and hold a science camp mentoring to improve their lecturers’ capabilities. Meanwhile, IT perform PMSL by classifying lecturer’s performance measurement into two tracks, namely teaching and research tracks. This makes lecturers more focused on and satisfied with their job, and eventually leads to an optimal performance level. Additionally, at IMU Turkey, to achieve lecturer optimal performance, the university prepares a policy related to three aspects: pedagogic (mentoring), knowledge management, and administration easiness. This research result is expected to give real contribution to the refinement of PMSL policy model at universities in Indonesia to allow it to trigger globally-competitive lecturer performance improvement (Global Achievement). This study explains how PMSL as a derivative of goal setting theory is effectively successfully implemented at a University in three different countries which in this case have different organizational cultures.
DETERMINAN MOTIVASI KERJA PEGAWAI DAN KINERJA PANTI ASUHAN DI YOGYAKARTA Pratolo, Suryo; Binary, Javanti; Sofyani, Hafiez
Nominal: Barometer Riset Akuntansi dan Manajemen Vol 9, No 1 (2020): Nominal April 2020
Publisher : Universitas Negeri Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (279.747 KB) | DOI: 10.21831/nominal.v9i1.29952

Abstract

Abstrak: Determinan Motivasi Kerja Pegawai dan Kinerja Panti Asuhan di Yogyakarta. Penelitian ini bertujuan untuk menguji pengaruh akuntabilitas, budaya organisasi dan kepemimpinan etis terhadap motivasi kerja pegawai dan terhadap kinerja panti asuhan. Penelitian ini menggunakan pendekatan uji korelasi yang berguna untuk menjelaskan ada tidaknya hubungan antar variabel. Dalam penelitian ini sampel terdiri dari 30 panti asuhan dipilih menggunakan teknik random sampling. Uji korelasi dengan teknik analisis regresi berganda digunakan untuk menguji hipotesis. Sebelum kami menguji hipotesis, analisis faktor dan uji asumsi klasik dilakukan untuk menguji validitas dan reliabilitas instrumen dan kualitas data. Hasil penelitian menunjukkan bahwa budaya organisasi dan kepemimpinan etis berpengaruh positif terhadap motivasi kerja karyawan panti asuhan dan kinerja panti asuhan. Sedangkan akuntabilitas hanya secara positif memengaruhi kinerja panti asuhan dan tidak terhadap motivasi kerja karyawan panti asuhan.Kata kunci: akuntabilitas, kepemimpinan etis, komitmen organisasi, budaya organisasi, kinerja organisasi, kepemimpinan transformasional, motivasi kerja
Implementasi Anggaran Berbasis Kinerja di Pemerintah Daerah dengan Akuntabilitas Kinerja “A” Sofyani, Hafiez; Prayudi, Made Aristia
Jurnal Ilmiah Akuntansi dan Bisnis Vol 13 No 1 (2018)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (471.105 KB) | DOI: 10.24843/JIAB.2018.v13.i01.p06

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This study aims to examine the relationship several variables, namely: implementation of performance-based budgeting, budget absorption, accountability, and the use of performance information in formulating future planning and budgeting. The studywas organized in Provincial Local Government which the performance title “A” namely Daerah Istimewa Jogjakarta, using all of the Regional Working Unit (SKPD) as a research object. The respondents of the study are SKPDs officials directly involved in the formulation of planning and budgeting, as well as reporting the performance accountability of SKPD. Out of the 150 questionnaires distributed, only 97 are filled in completely and testable. Hypothesis testing employs Structural Equation Model (SEM) approach. The results show that performance-based budgeting is positively associated with budget absorption and SKPD’s accountability. In addition, good accountability also makes the local government apparatus triggered to use accountability reports as a reference in formulating plan and budget for the next period. Keywords: Local government, performance-based budget, budget absorption, accountability, use of performance information
Hubungan karakteristik pegawai pemerintah daerah dan implementasi sistem pengukuran kinerja: Perspektif ismorfisma institusional Sofyani, Hafiez; Akbar, Rusdi
Jurnal Akuntansi dan Auditing Indonesia Vol 19, No 2 (2015)
Publisher : Fakultas Ekonomi Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jaai.vol19.iss2.art6

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Tujuan penelitian ini untuk menguji hubungan karakteristik pemerintah daerah menuju penerapan performance measurement systems (PMS). Penelitian ini juga menginvestigasi fenomena isomorfisma institusional yang berhubungan dengan penerapan PMS. Penelitian ini menggunakan pendekatan metode campuran seperti two-stage sequential explanatory. Langkah pertama menguji hipotesis menggunakan Structural Equation Modeling (SEM), dan langkah kedua menggunakan deductive thematic analysis. Penelitian ini menemukan self-efficacy dan conscientiousness berhubungan denganpenerapan PMS. Kemudian, penerapan PMS dipicu dan memicu fenomena isomorfisma yang berbeda seperti koersif, mimetic dan normatif. 
ISLAMIC SOCIAL REPORTING INDEX SEBAGAI MODEL PENGUKURAN KINERJA SOSIAL PERBANKAN SYARIAH (STUDI KOMPARASI INDONESIA DAN MALAYSIA) Sofyani, Hafiez; Ulum, Ihyaul; Syam, Daniel; L., Sri Wahjuni
Jurnal Dinamika Akuntansi Vol 4, No 1 (2012): March 2012
Publisher : Jurnal Dinamika Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v4i1.1958

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Tujuan dari penelitian ini adalah untuk membandingkan kinerja sosial perbankan Islam di Indonesia  dan Malaysia dengan menggunakan model Islamic Social Reporting Index (ISR Index). Objek penelitian ini adalah tiga bank Islam baik di Indonesia dan Malaysia. Content analysis digunakan untuk menganalisis data. Hasil yang diharapkan dari penelitian ini adalah memberi kontribusi kepada praktek bisnis perbankan Islam yang terkait dengan tanggung jawab sosial yang mereka jalankan, dan berkontribusi  pada input pengetahuan baik sebagai bahan komparasi dan replikasi untuk melakukan studi lebih lanjut terkait dengan Model Indeks ISR dalam menilai kinerja sosial perbankan Islam. Hasil penelitian menunjukkan bahwa secara keseluruhan kinerja sosial train-average perbankan Islam di Malaysia lebih tinggi daripada di Indonesia. Kinerja sosial perbankan Islam di Indonesia pada 2010 mengalami peningkatan yang signifikan, sekitar 10% dari tahun sebelumnya (2009). Sementara  kinerja sosial pada perbankan Islam di Malaysia adalah stabil karena tidak meningkat ataupun menurun. Namun, dari semua bank-bank Islam, baik Indonesia dan Malaysia, tidak ada satupun yang mencapai tingkat kinerja sangat bagus. The aim of this study is to compare the social performance of Islamic banking in Indonesia and in Malaysia by using a model of Islamic Social Reporting Index (ISR Index). The objects of study are three Islamic banks both in Indonesia and Malaysia. Content analysis is used to analyze the data. The expected results of study are they can give contribution to the business practice of Islamic banking which relates to their social responsibility activities, to further study in terms of providing inputs of knowledge as a comparison and replication materials to conduct further study relates to the model ISR Index in assessing the social performance of  Islamic banking. The results of this study indicate that the train-average overall social performance of Islamic banking in Malaysia is higher than that of in Indonesia. The social performance of Islamic banking in Indonesia in 2010 experiences a significant increase. It is about 10% from the previous year(2009). While the level of social performance of Islamic banking in Malaysia is stable because it does not increase or decrease. However, all Islamic banks both Indonesia and Malaysi have not reached the level of excellent performance yet.
Penerimaan Sistem Informasi Akuntansi Pada Pusat Kesehatan Masyarakat Yang Baru Menjadi Badan Layanan Umum Daerah (BLUD) Suryanto, Rudy; Latif, Mohamad Abdul; Sofyani, Hafiez
Jurnal Reviu Akuntansi dan Keuangan Vol 5, No 1: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (711.807 KB) | DOI: 10.22219/jrak.v5i1.4984

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This study aims to analyze the acceptance of public service agency (BLUD) accounting information system at BLUD health center in Boyolali, Center Java. TAM model is used in this study with behavioral theory perspective that used to for examine information technology adopted process. The samples used in this research is accounting and financial staffs at BLUD health center in Java that using BLUD accounting information system that developed by PT. Syncore Indonesia. Data obtained from questionnaires distributed be procesed using partial least square (PLS).The result of this research indicated 8 of 11 hipotheses are accepted. Where the result of this research showed relationship between users abilities and skills (UAS) toward percieved ease of use (PEOU), accounting information system (SIA) toward percieved usefulness (PU), percieved ease of use (PEOU) toward percieved usefulness (PU), percieved ease of use (PEOU) and percieved usefulness (PU) toward attitude toward using (ATU), percieved usefulness (PU) and attitude toward using (ATU) toward behavioral intention to use (BITU), and behavioral intention to use (BITU) toward actual system usage (ASU) are positif significant. Keywords: Accounting Information System, Public Service Agency (BLUD), Structural Equation Model, Technology Acceptance Model (TAM)
PENGARUH STRUKTUR CORPORATE GOVERNANCE DAN RISIKO PERUSAHAAN TERHADAP FEE AUDIT Suryanto, Rudy; Siskawati, Sinta Aria Dewi; Sofyani, Hafiez
JRAK (Jurnal Riset Akuntansi dan Komputerisasi Akuntansi) Vol 9 No 1 (2018): JRAK : Jurnal Riset Akuntansi & Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (368.691 KB) | DOI: 10.33558/jrak.v9i1.1364

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This study aims to analyze and provide empirical evidence of the influence of corporate governance structure and client risk towards audit fees. Corporate governance structure in this study uses the existence of independent commissioner, audit committee and majority shareholder. The bond ratings is used to measure client risk. This study uses secondary data from Indonesian Capital Market Directory (ICMD), annual reports, and bond ratings from PT. PEFINDO of companies which listed on Bursa Efek Indonesia in 2012-2013. This study uses purposive sampling method and resulted 104 firms. The method of analysis of this study used multi regression with SPSS 15.0. Program. The results indicate that corporate governance structure had no influence on audit fees, client risk have a positive influence on audit fees.
Membangun Good Governance di Lembaga Amil Zakat, Infaq dan Shadaqah (LAZ): Pengalaman Dua LAZ Besar di Indonesia Abdurahim, Ahim; Sofyani, Hafiez; Wibowo, Sigit Arie
INFERENSI: Jurnal Penelitian Sosial Keagamaan Vol 12, No 1 (2018)
Publisher : IAIN SALATIGA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18326/infsl3.v12i1.45-64

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This study aims to explore experiences of two big LAZs in Indonesia, namely Lazis Based on Islamic Organization X and Rumah Zakat in complying requirements as a good governance Lazis, with reference to Religion Ministerial Decree (Keputusan Menteri Agama/KMA) 333/2015 about Guidance on Giving Permit Establishment of Amil Zakat Institute and Statement of Financial Accounting Standards (PSAK) No. 109 on Accounting for Zakat and Infak/Alms. Specifically, this study was conducted with interview and observation techniques. Object observations are: Legality, Organizational Structure, Human Resource Quality, Work Program Planning, Implementation Work, Data Management, and Reporting. This study indicate hat there are several points of the requirements that become obstacles, namely: Registered as an Islamic social institution that manages the field of education, da'wah and social or institutional bodies law, Having a planned program plan and trstruktur, Have the technical, administrative and financial skills to carry out its activities, Have state health insurance (BPJS) and employment or other insurance for its employees, and able to raise funds at least 50 billion for LAZNAS. From the various obstacles that arise, the two LAZ has a similar pattern in solving them, namely by adopting the practice of New Public Management for the management and governance of Lazis can run well. In addition, synergy with various parties, such as academics and NGOs, and utilize the progress of information technology by building an e-donation system to optimize the collection of zakat and infaq potentials from various regions in Indonesia. The results of this study are expected to be an input for other LAZ in improving the quality of management and governance, especially related to the filing of legality to the Ministry of Religious Affairs of Indonesia regulated in KMA 333 2015.
PERBANKAN SYARIAH DAN TANGGUNGJAWAB SOSIAL: SEBUAH STUDI KOMPARASI INDONESIA DAN MALAYSIA DENGAN PENDEKATAN ISLAMIC SOCIAL REPORTING INDEX DAN GLOBAL REPORTING INITIATIVE INDEX Sofyani, Hafiez; Setiawan, Anggar
At-Taradhi Vol 5, No 2 (2014)
Publisher : IAIN Antasari

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Abstract

This study aimed to compare the social performance between Islamic banking in Indonesia and Malaysia were measured by using a model of Islamic Social Reporting Index ( ISR ) and the Global Reporting Initiative Index ( GRI ). The objects of this study were drawn from three Islamic banks in Indonesia and three Islamic banks in Malaysia that meet certain criteria, namely; Islamic banking report annual report for 2010 and report  the social responsibility disclosure. Analysis using content analysis approach. The results showed that the overall average social performance of Islamic banking in Malaysia higher than social performance of Islamic banking in Indonesia.However, when tested statistically, this difference did not show significant value. Moreover, there are noislamic banking in Indonesia and in Malaysia reached a perfect level of social performance (100%) of the ISR and the GRI index .