Pub Date : 2021-04-01DOI: 10.33369/fairness.v4i1.15298
H. Husaini, Indah Rafika
Implementation of the Good Corporate Governance (GCG) become a necessity in the business as a barometer of a company's accountability, while Enterprise Risk Management ERM) is inseparable from the practice of good corporate governance as a whole, which ultimately is expected to create value for the company on an ongoing basis. The purpose of this study was to examine the effect of the implementation of good corporate governance variables include the independent board, board size, audit committees, and the reputation of auditors and the implementation of ERM on firm value. Sample of this study was selected by exploring purposive sampling method. The sample of this study consists of 20 companies with the observation period of three (3) years (60 observations). The findings of this study showed that the independent board positively and significantly affect firm value. This result indicates that the greater proportion of independent member on board of the company, then the monitoring function could be improved and the lower the likelihood of conflict, so that the company's value increased. This study can not provide an empirical evidence on the impact of the board size and the audit committee on firm value. However, this found the the negative relationship between auditor's reputation and firm value. Interm of ERM, this study ound that there is a postive relationship between ERM implementation and firm value. It means that ERM implementations are used as part of overall corporate strategy, which allows companies to make better decisions and adjusted with acceptable risk, thus ultimately enhance shareholder value.
{"title":"CORPORATE GOVERNANCE, ENTERPRISE RISK MANAGEMENT DAN NILAI PERUSAHAAN","authors":"H. Husaini, Indah Rafika","doi":"10.33369/fairness.v4i1.15298","DOIUrl":"https://doi.org/10.33369/fairness.v4i1.15298","url":null,"abstract":"Implementation of the Good Corporate Governance (GCG) become a necessity in the business as a barometer of a company's accountability, while Enterprise Risk Management ERM) is inseparable from the practice of good corporate governance as a whole, which ultimately is expected to create value for the company on an ongoing basis. The purpose of this study was to examine the effect of the implementation of good corporate governance variables include the independent board, board size, audit committees, and the reputation of auditors and the implementation of ERM on firm value. Sample of this study was selected by exploring purposive sampling method. The sample of this study consists of 20 companies with the observation period of three (3) years (60 observations). The findings of this study showed that the independent board positively and significantly affect firm value. This result indicates that the greater proportion of independent member on board of the company, then the monitoring function could be improved and the lower the likelihood of conflict, so that the company's value increased. This study can not provide an empirical evidence on the impact of the board size and the audit committee on firm value. However, this found the the negative relationship between auditor's reputation and firm value. Interm of ERM, this study ound that there is a postive relationship between ERM implementation and firm value. It means that ERM implementations are used as part of overall corporate strategy, which allows companies to make better decisions and adjusted with acceptable risk, thus ultimately enhance shareholder value.","PeriodicalId":402161,"journal":{"name":"JURNAL FAIRNESS","volume":"85 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126044891","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2021-04-01DOI: 10.33369/fairness.v3i3.15293
Nikmah Nikmah, Fitrawati Ilyas, Sigit Arifianto
Penelitian ini bertujuan untuk menguji pengaruh dewan komisaris asing, dewan komisaris independen dan kepemilikan saham asing terhadap nilai perusahaan manufaktur yang terdaftar di BEI (Bursa Efek Indonesia) selama periode pengamatan (2009-2011). Penelitian ini merupakan penelitian empiris dengan pendekatan kuantitatif yang melibatkan penggunaan analisa statistik. Penelitian ini menggunakan data sekunder. Alat analisisnyang digunakan dalam penelitian ini adalah regresi linier berganda dengan bantuan sofware SPSS (Statistical Package for Social Scienc) Hasil penelitian menunjukkan bahwa dewan komisaris asing dan kepemilikan saham asing berpengaruh positif dan signifikan terhadap nilai perusahaan, sedangkan variabel dewan komisaris independen tidak mempunyai pengaruh yang signifikan terhadap nilai perusahaan.
{"title":"Jurusan Akuntansi Universitas Bengkulu","authors":"Nikmah Nikmah, Fitrawati Ilyas, Sigit Arifianto","doi":"10.33369/fairness.v3i3.15293","DOIUrl":"https://doi.org/10.33369/fairness.v3i3.15293","url":null,"abstract":"Penelitian ini bertujuan untuk menguji pengaruh dewan komisaris asing, dewan komisaris independen dan kepemilikan saham asing terhadap nilai perusahaan manufaktur yang terdaftar di BEI (Bursa Efek Indonesia) selama periode pengamatan (2009-2011). Penelitian ini merupakan penelitian empiris dengan pendekatan kuantitatif yang melibatkan penggunaan analisa statistik. Penelitian ini menggunakan data sekunder. Alat analisisnyang digunakan dalam penelitian ini adalah regresi linier berganda dengan bantuan sofware SPSS (Statistical Package for Social Scienc) Hasil penelitian menunjukkan bahwa dewan komisaris asing dan kepemilikan saham asing berpengaruh positif dan signifikan terhadap nilai perusahaan, sedangkan variabel dewan komisaris independen tidak mempunyai pengaruh yang signifikan terhadap nilai perusahaan.","PeriodicalId":402161,"journal":{"name":"JURNAL FAIRNESS","volume":"779 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122626445","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2021-04-01DOI: 10.33369/fairness.v3i1.15276
Um Fajri Ramadanti, Willy Abdillah, Robinson Robinson
This study aimed to measure the effect of participation and leadership on the financial performance of SAP Implementation at Regional Working Units (on education) Bengkulu province. As for the number of samples in this study consisted of 86 respondents, where the questionnaire distributed to all SKPDs Bengkulu Provincial Government, to test the validity and Reliability of. Based on the results of multiple linear regression calculation on the first hypothesis, variable leadership participation a positive and significant effect on the financial performance. In the second hypothesis, the variable implementation for SAP (Government Accounting Standards) is also positive and significant effect on performance, so that the second hypothesis is accepted. Thus, Participation and leadership of SAP Implementation (Government Accounting Standards) positive and significant effect on the financial performance in the regional work units Bengkulu Provincial Government.
{"title":"PENGARUH PARTISIPASI PIMPINAN DAN IMPLEMENTASI STANDAR AKUNTANSI PEMERINTAHAN TERHADAP KINERJA KEUANGAN (Studi pada SKPD Provinsi Bengkulu)","authors":"Um Fajri Ramadanti, Willy Abdillah, Robinson Robinson","doi":"10.33369/fairness.v3i1.15276","DOIUrl":"https://doi.org/10.33369/fairness.v3i1.15276","url":null,"abstract":"This study aimed to measure the effect of participation and leadership on the financial performance of SAP Implementation at Regional Working Units (on education) Bengkulu province. As for the number of samples in this study consisted of 86 respondents, where the questionnaire distributed to all SKPDs Bengkulu Provincial Government, to test the validity and Reliability of. Based on the results of multiple linear regression calculation on the first hypothesis, variable leadership participation a positive and significant effect on the financial performance. In the second hypothesis, the variable implementation for SAP (Government Accounting Standards) is also positive and significant effect on performance, so that the second hypothesis is accepted. Thus, Participation and leadership of SAP Implementation (Government Accounting Standards) positive and significant effect on the financial performance in the regional work units Bengkulu Provincial Government.","PeriodicalId":402161,"journal":{"name":"JURNAL FAIRNESS","volume":"77 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129228693","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This study is aimed at investigating (1) whether differences exist in allocating the grant of ratio share and growth, society support, and financial support budgets within the incumbent local government budget before and during the process of regional election; (2) whether differences exist in allocating the grant, society support, and financial support budget during the regional election process between the incumbent and non incumbent candidates. This study uses census in which the data in this study is a secondary data obtained from the Election Commission of the Republic of Indonesia to determine the number of regions that have conducted the elections in 2011 and 2012, including incumbent and non-incumbent candidates. Object observed is grant expenditures, social assistance, and financial assistance in the budget fiscal year 2009-20112. Data analysis using descriptive statistics. The results of this study were (1) to prove empirically there is a difference ratio and the ratio of the proportion of growth allocated to regional grant expenditures incumbent before and during the election, (2) demonstrate empirically there are differences in the growth rate and the ratio of the proportion of grants allocated between local and regional nonincumbent incumbent upon election. With the increase in grant funding both the growth rate and the ratio of proportions, it should be assumed that the incumbent utilize Revenue and Expenditure (Budget) particularly in view of the re-nomination of grants for local office in the election.
{"title":"PEMANFAATAN BELANJA ANGGARAN PENDAPATAN DAN BELANJA DAERAH (APBD) DALAM PENCALONAN KEMBALI INCUMBENT","authors":"Romi Yudha Satria, Fachruzzaman Fachruzzaman, Robinson Robinson","doi":"10.33369/fairness.v3i3.15291","DOIUrl":"https://doi.org/10.33369/fairness.v3i3.15291","url":null,"abstract":"This study is aimed at investigating (1) whether differences exist in allocating the grant of ratio share and growth, society support, and financial support budgets within the incumbent local government budget before and during the process of regional election; (2) whether differences exist in allocating the grant, society support, and financial support budget during the regional election process between the incumbent and non incumbent candidates. This study uses census in which the data in this study is a secondary data obtained from the Election Commission of the Republic of Indonesia to determine the number of regions that have conducted the elections in 2011 and 2012, including incumbent and non-incumbent candidates. Object observed is grant expenditures, social assistance, and financial assistance in the budget fiscal year 2009-20112. Data analysis using descriptive statistics. The results of this study were (1) to prove empirically there is a difference ratio and the ratio of the proportion of growth allocated to regional grant expenditures incumbent before and during the election, (2) demonstrate empirically there are differences in the growth rate and the ratio of the proportion of grants allocated between local and regional nonincumbent incumbent upon election. With the increase in grant funding both the growth rate and the ratio of proportions, it should be assumed that the incumbent utilize Revenue and Expenditure (Budget) particularly in view of the re-nomination of grants for local office in the election.","PeriodicalId":402161,"journal":{"name":"JURNAL FAIRNESS","volume":"256 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131725982","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2021-04-01DOI: 10.33369/fairness.v5i3.15310
Fachruzzaman Fachruzzaman, Eddy Suranta, Elvi Martini
The aims of local autonomy is to achieve local independence funding, so that the areas can organize themselves without any central government interference. The direct implications for the implementation of the above is needed great for adequate funding. Local government's main funding source, comes from the PAD and othe PAD which is used to finance all expenditures and development. But in some of the current and multi years funding sources not only from the PAD. Local governments also get help from central government transfers such as Equalization Fund in this case is General Allocation Fund (DAU) The aim of this research is to analyse influences of DAU and PAD’s to district’s spending in Indonesia. The samples of this research are taken from the budget report of Kabupaten/Kota within the Province of Sumatera and Java and used 15 province in the periode 2010-2012. Testing to all hypothesis done with SmartPLS. The results show that DAU and PAD partially as well as collectively have indeed influenced the realisation of budget. Furthermore, we might conclude from the results that there has been a flypaper effect which is showed by the DAU which has higher ability to predict district’s spending than the PAD.
{"title":"ANALISIS FLYPAPER EFFECT PADA BELANJA DAERAH KOTA DAN KABUPATEN DI INDONESIA","authors":"Fachruzzaman Fachruzzaman, Eddy Suranta, Elvi Martini","doi":"10.33369/fairness.v5i3.15310","DOIUrl":"https://doi.org/10.33369/fairness.v5i3.15310","url":null,"abstract":"The aims of local autonomy is to achieve local independence funding, so that the areas can organize themselves without any central government interference. The direct implications for the implementation of the above is needed great for adequate funding. Local government's main funding source, comes from the PAD and othe PAD which is used to finance all expenditures and development. But in some of the current and multi years funding sources not only from the PAD. Local governments also get help from central government transfers such as Equalization Fund in this case is General Allocation Fund (DAU) The aim of this research is to analyse influences of DAU and PAD’s to district’s spending in Indonesia. The samples of this research are taken from the budget report of Kabupaten/Kota within the Province of Sumatera and Java and used 15 province in the periode 2010-2012. Testing to all hypothesis done with SmartPLS. The results show that DAU and PAD partially as well as collectively have indeed influenced the realisation of budget. Furthermore, we might conclude from the results that there has been a flypaper effect which is showed by the DAU which has higher ability to predict district’s spending than the PAD.","PeriodicalId":402161,"journal":{"name":"JURNAL FAIRNESS","volume":"35 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"117250074","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2021-04-01DOI: 10.33369/fairness.v3i1.15274
H. Husaini, Lisnawati Lisnawati
This study aims to prove the influence of accountability and transparency in the financial management of the performance of the local government area of the province of Bengkulu. This study used a questionnaire to collect the data, the sampling method used in this research is purposive sampling with sample criteria, namely Echelon III and Echelon IV, section Accounting or Section Bookkeeping on each Unit (SKPD) in the government of Bengkulu province. The results showed that the accountability of financial management and significant positive effect on the performance of the local government of Bengkulu province. This means that the higher accountability in financial management will be able to improve the performance of the local government of Bengkulu province. Similarly, the transparency of financial management, positive and significant effect on the performance of local government. In this case, the higher level of transparency in the financial management of local government performance will also be better. By increasing accountability and transparency in the financial management of all existing units expected to improve the performance of local governments in order to promote the establishment of good governance.
本研究旨在证明问责制和透明度对明库鲁省地方政府区域财务管理绩效的影响。本研究采用问卷调查的方式收集数据，本研究采用的抽样方法是有目的抽样，抽样标准为明古鲁省政府的三级和四级梯队，section Accounting或section Bookkeeping on each Unit (SKPD)研究结果表明，财务管理问责制对明库鲁省地方政府绩效有显著的正向影响。这意味着更高的财务管理问责制将能够改善Bengkulu省地方政府的绩效。同样，财政管理透明度对地方政府绩效也有积极而显著的影响。在这种情况下，透明度越高的地方政府在财务管理方面的表现也会越好。通过增加所有现有单位财务管理的问责制和透明度，有望改善地方政府的绩效，从而促进建立善政。
{"title":"ANALISIS PENGARUH AKUNTABILITAS DAN TRANSPARANSI PENGELOLAAN KEUANGAN DAERAH TERHADAP KINERJA PEMERINTAH DAERAH","authors":"H. Husaini, Lisnawati Lisnawati","doi":"10.33369/fairness.v3i1.15274","DOIUrl":"https://doi.org/10.33369/fairness.v3i1.15274","url":null,"abstract":"This study aims to prove the influence of accountability and transparency in the financial management of the performance of the local government area of the province of Bengkulu. This study used a questionnaire to collect the data, the sampling method used in this research is purposive sampling with sample criteria, namely Echelon III and Echelon IV, section Accounting or Section Bookkeeping on each Unit (SKPD) in the government of Bengkulu province. The results showed that the accountability of financial management and significant positive effect on the performance of the local government of Bengkulu province. This means that the higher accountability in financial management will be able to improve the performance of the local government of Bengkulu province. Similarly, the transparency of financial management, positive and significant effect on the performance of local government. In this case, the higher level of transparency in the financial management of local government performance will also be better. By increasing accountability and transparency in the financial management of all existing units expected to improve the performance of local governments in order to promote the establishment of good governance.","PeriodicalId":402161,"journal":{"name":"JURNAL FAIRNESS","volume":"30 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123610611","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2021-04-01DOI: 10.33369/fairness.v3i2.15285
Maya Susanti, Fadli Fadli, Isma Coryanata
Information technology systems in establishing effective financial management includes budgeting, implementation / Business Management, and reporting and accountability are fast, accurate, and appropriate and in accordance with the regulations, it is necessary efforts to carry out financial management as expected above. Attempts to run the financial management to be effective so as to achieve results quickly, accurately, and proper and in accordance with the regulations can be achieved by the issuance of Regional Management Information System (SIMDA) made by the Financial Supervisory Agency of Finance and Development. This study aims to demonstrate empirically the effect of perceived usefulness on intention to use SIMDA Treasury civil servant in the Government Bengkulu Tengah and to demonstrate empirically the effect of perceived ease of use on intention PNS SIMDA Finance in the Government of Bengkulu Tengah. The research uses primary with in the form of questionnaires. Analyzed using multiple linear regression analysis.From the results of multiple linear regression testing can be concluded that the influence of perception Usefulness (H1) is positive and significant impact on intention to use SIMDA Finance so that the first hypothesis (H1) is accepted and the perceived ease result (H2) significant positive effect on intention to use SIMDA Finance, so The second hypothesis (H2)is accepted.
{"title":"SIKAP PNS TERHADAP NIAT MENGGUNAKAN SIMDA KEUANGAN DALAM PROSES PENGELOLAAN KEUANGAN DAERAH DI LINGKUNGAN PEMERINTAH BENGKULU TENGAH","authors":"Maya Susanti, Fadli Fadli, Isma Coryanata","doi":"10.33369/fairness.v3i2.15285","DOIUrl":"https://doi.org/10.33369/fairness.v3i2.15285","url":null,"abstract":"Information technology systems in establishing effective financial management includes budgeting, implementation / Business Management, and reporting and accountability are fast, accurate, and appropriate and in accordance with the regulations, it is necessary efforts to carry out financial management as expected above. Attempts to run the financial management to be effective so as to achieve results quickly, accurately, and proper and in accordance with the regulations can be achieved by the issuance of Regional Management Information System (SIMDA) made by the Financial Supervisory Agency of Finance and Development. This study aims to demonstrate empirically the effect of perceived usefulness on intention to use SIMDA Treasury civil servant in the Government Bengkulu Tengah and to demonstrate empirically the effect of perceived ease of use on intention PNS SIMDA Finance in the Government of Bengkulu Tengah. The research uses primary with in the form of questionnaires. Analyzed using multiple linear regression analysis.From the results of multiple linear regression testing can be concluded that the influence of perception Usefulness (H1) is positive and significant impact on intention to use SIMDA Finance so that the first hypothesis (H1) is accepted and the perceived ease result (H2) significant positive effect on intention to use SIMDA Finance, so The second hypothesis (H2)is accepted.","PeriodicalId":402161,"journal":{"name":"JURNAL FAIRNESS","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129581933","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2021-04-01DOI: 10.33369/fairness.v3i3.15290
Rahmi Nur Emilia, Willy Abdillah, A. Abdullah
In order to achieve good governance, the government continues to make efforts to improve the administrative system as a whole and applying state budget goal clarity accordance with the purposes of the budget and to realize that a good managerial role. Thus, the influence of participation in budgeting and budget goal clarity and managerial leadership roles working unit is concerned in improving government performance. This research is quantitative research, which will examine the effect of budgetary participation and budget goal clarity and managerial roles of financial managers on the performance of the local government area of the province of Bengkulu. The population in this study were all SKPD in Bengkulu province consisting of 43 on education, in which questionnaire distributed in each of the 3 leaders representing every subdivision, in order to obtain 129 samples. Based on this research, it was found that, participation in the budget significantly affect the performance of the government with a significant value of less than 0.05, ie 0.000. Similarly, the budget goal clarity variables have a significant influence on the performance of the government with significant value of 0.007, while the role of managerial variables do not significantly affect the performance of the government, with a value significantly greater than 0.05, which is 0.624. Simultaneously, participation in the budget, the budget goal clarity and managerial roles have a significant influence on the performance of the government.
{"title":"PENGARUH PARTISIPASI DALAM ANGGARAN DAN KEJELASAN SASARAN ANGGARAN SERTA PERAN MANAJERIAL PENGELOLAAN KEUANGAN DAERAH TERHADAP KINERJA PEMERINTAH DAERAH (Studi Empiris pada Pemerintah Provinsi Bengkulu)","authors":"Rahmi Nur Emilia, Willy Abdillah, A. Abdullah","doi":"10.33369/fairness.v3i3.15290","DOIUrl":"https://doi.org/10.33369/fairness.v3i3.15290","url":null,"abstract":"In order to achieve good governance, the government continues to make efforts to improve the administrative system as a whole and applying state budget goal clarity accordance with the purposes of the budget and to realize that a good managerial role. Thus, the influence of participation in budgeting and budget goal clarity and managerial leadership roles working unit is concerned in improving government performance. This research is quantitative research, which will examine the effect of budgetary participation and budget goal clarity and managerial roles of financial managers on the performance of the local government area of the province of Bengkulu. The population in this study were all SKPD in Bengkulu province consisting of 43 on education, in which questionnaire distributed in each of the 3 leaders representing every subdivision, in order to obtain 129 samples. Based on this research, it was found that, participation in the budget significantly affect the performance of the government with a significant value of less than 0.05, ie 0.000. Similarly, the budget goal clarity variables have a significant influence on the performance of the government with significant value of 0.007, while the role of managerial variables do not significantly affect the performance of the government, with a value significantly greater than 0.05, which is 0.624. Simultaneously, participation in the budget, the budget goal clarity and managerial roles have a significant influence on the performance of the government.","PeriodicalId":402161,"journal":{"name":"JURNAL FAIRNESS","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127166191","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2021-04-01DOI: 10.33369/fairness.v4i1.15303
Z. W. A. Wahab, Elvina Elvina
The objective of this research is to find empirical evidence of the impact of bombing in several places in Indonesia on the Indonesian capital market performance. This study explores event study method and selects Indonesian public listed companies that classified as LQ-45 companies as a sample. This study found there is no significant abnormal return change around bombing period. However, this study found there is an increasing of trading activity of Indonesian capital market around those bombing period
{"title":"DAMPAK TEROR BOM TERHADAP KINERJA BURSA SAHAM INDONESIA","authors":"Z. W. A. Wahab, Elvina Elvina","doi":"10.33369/fairness.v4i1.15303","DOIUrl":"https://doi.org/10.33369/fairness.v4i1.15303","url":null,"abstract":"The objective of this research is to find empirical evidence of the impact of bombing in several places in Indonesia on the Indonesian capital market performance. This study explores event study method and selects Indonesian public listed companies that classified as LQ-45 companies as a sample. This study found there is no significant abnormal return change around bombing period. However, this study found there is an increasing of trading activity of Indonesian capital market around those bombing period","PeriodicalId":402161,"journal":{"name":"JURNAL FAIRNESS","volume":"16 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124447993","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2021-04-01DOI: 10.33369/fairness.v3i2.15286
Meta Herlia, Fachruzzaman Fachruzzaman, Baihaqi Baihaqi
This study examined the effect of the implementation of participatory budgeting, transparency, accountability, and performance-based budgeting to performance Unit (SKPD) Bengkulu provincial government. The study was a descriptive survey method. Data were obtained from the employee personnel involved in budget preparation on all SKPD in Bengkulu province government. Data obtained using a questionnaire given to the respondents directly. Based on data from 56 respondents who participated in the study, the research found that the simultaneous implementation of participatory budgeting, transparency, accountability, and performance-based budgeting affect the performance of the Regional Working Units (SKPD) Bengkulu provincial government. Only partial implementation of transparency and performance-based budgeting that have a significant positive impact on the performance of the government on education Bengkulu province.
{"title":"PENGARUH IMPLEMENTASI ANGGARAN PARTISIPATIF, TRANSPARANSI, AKUNTABILITAS DAN ANGGARAN BERBASIS KINERJA TERHADAP KINERJA SATUAN KERJA PERANGKAT DAERAH","authors":"Meta Herlia, Fachruzzaman Fachruzzaman, Baihaqi Baihaqi","doi":"10.33369/fairness.v3i2.15286","DOIUrl":"https://doi.org/10.33369/fairness.v3i2.15286","url":null,"abstract":"This study examined the effect of the implementation of participatory budgeting, transparency, accountability, and performance-based budgeting to performance Unit (SKPD) Bengkulu provincial government. The study was a descriptive survey method. Data were obtained from the employee personnel involved in budget preparation on all SKPD in Bengkulu province government. Data obtained using a questionnaire given to the respondents directly. Based on data from 56 respondents who participated in the study, the research found that the simultaneous implementation of participatory budgeting, transparency, accountability, and performance-based budgeting affect the performance of the Regional Working Units (SKPD) Bengkulu provincial government. Only partial implementation of transparency and performance-based budgeting that have a significant positive impact on the performance of the government on education Bengkulu province.","PeriodicalId":402161,"journal":{"name":"JURNAL FAIRNESS","volume":"5 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127345109","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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