Papers by Hanif Hanif
This study aims to examine the role of employee work productivity as a mediating variable in the ... more This study aims to examine the role of employee work productivity as a mediating variable in the relationship of the incentive principles based on the mato system toward firm performance. The principle based on the mato system is a principle in remuneration policy applied by a company to employees based on the concept of profit sharing. Data was collected by means of a survey method through a questionnaire filled out by 77 respondents and analysed using the partial least squares (PLS) approach. The result of the study indicates that there is a positive effect of the incentive principles based on the mato system toward firm performance and the finding shows that employee work productivity has a positive role to mediate the effect of incentive principles based on the mato system toward firm performance. Incentive principles based on the mato system are a new variable in the realm of management accounting. The variable reflects unique business management in a restaurant firm and is evidently able to improve employee work productivity to create value added for the restaurant firm.
Journal of Governance and Regulation, 2022
This study aims to examine the role of employee work productivity as a mediating variable in the ... more This study aims to examine the role of employee work productivity as a mediating variable in the relationship of the incentive principles based on the mato system toward firm performance. The principle based on the mato system is a principle in remuneration policy applied by a company to employees based on the concept of profit sharing. Data was collected by means of a survey method through a questionnaire filled out by 77 respondents and analysed using the partial least squares (PLS) approach. The result of the study indicates that there is a positive effect of the incentive principles based on the mato system toward firm performance and the finding shows that employee work productivity has a positive role to mediate the effect of incentive principles based on the mato system toward firm performance. Incentive principles based on the mato system are a new variable in the realm of management accounting. The variable reflects unique business management in a restaurant firm and is evidently able to improve employee work productivity to create value added for the restaurant firm.
Jurnal Manajemen, 2021
This study aims to explore the meaning of comprehensive performance measurement from the perspect... more This study aims to explore the meaning of comprehensive performance measurement from the perspective of the individual manager of the Health Service Organization X in Jakarta. The research method uses transcendental phenomenology. Researchers visited to the field, to understand the research site, discuss, and conduct interviews. The results of the discussions and interviews were analyzed according to transcendental phenomenology research procedures, namely noema, finding the most surface meaning, then noesis, the deeper meaning part, then doing ephoce (bracketing), intentional analysis, and eidetic reduction to arrive at the discovery of "the essence". The research finding is that it produces the essence of comprehensive performance measurement that goes beyond the balanced scorecard system, which is metaphorized by two tringular pyramid hierarchies, "a small tringular pyramid within a larger tringular". The smaller tringular pyramid has a peak "humanist profit", which is formed by three interconnected foundations: organizational commitment, wholehearted service, "family" price. The second layer is the larger tringular pyramid that houses the smaller pyramid which has the peak of "performance religiosity", which is the center of all achievements, where every movement and activity of the organization is in the context of serving The Creator.
Jurnal Akuntansi, 2021
The concept of responsibility accounting accompanies the concept of responsibility center which m... more The concept of responsibility accounting accompanies the concept of responsibility center which means that any authority given to a manager over a business unit must be accounted for by that authority, especially the authority in achieving financial targets, both revenue and expenses. The concept of responsibility center and responsibility accounting are management tools to ensure that the entrusted manager truly upholds the trust by exercising the given authority and must dare to take responsibility for that authority in the future. This concept also emphasizes that a manager cannot be held responsible by his superiors for more than the authority given to him. More than that, this concept aims not to let in the management of the organization, managers throw responsibilities at each other or "scapegoat" others to escape the responsibilities of the work unit they lead. One of the functions of accounting is a tool for financial accountability, indeed the study of responsibility accounting is part of the realm of management accounting, but in a broader sense, the financial accountability of public companies can also be called "public accountability accounting". In this section, the irony occurs, accounting as a financial accountability tool sometimes "slips" into a manipulation tool. However, research at the level of society-based economy practice seems to show that the light of responsibility accounting remains illuminating and can even be referred to as "beyond responsibility accounting", because accountability accounting is not only interpreted as a material aspect, not limited to accountability to interested parties but accountability is related to religious values, namely, all things in this world will be accounted for in the future to God.
Proceedings of the 10th Global Conference on Business and Social Sciences on “Contemporary Issues in Business and Social Sciences Research" , 2019
The objectives of this paper are (1) building a Value Added Spiritual Capital (VASC) model which... more The objectives of this paper are (1) building a Value Added Spiritual Capital (VASC) model which is an extended VAIC model; (2) Building a New Concept of Human Capital Efficiency. The paper employs an interpretive paradigm by reinterpreting the existing text about intellectual capital concept and synergizing it with value added of accounting for mato -based profit sharing system. This study produced an extended VAIC model, namely Value Added Spiritual Capital (VASC). Three development results are: Firstly, adding a new element of intellectual capital, namely the organizational spiritual capital. Secondly, measuring the role of each intellectual capital (IC) element to create value added. Thirdly, conducting an extended measurement of Human Capital Efficiency (EHCE), which is represented by Value Added Per Mato (VAPM) as the proxy to result EHCE model.
Dalam rangka pelindungan ciptaan di bidang ilmu pengetahuan, seni dan sastra berdasarkan Undang-U... more Dalam rangka pelindungan ciptaan di bidang ilmu pengetahuan, seni dan sastra berdasarkan Undang-Undang Nomor 28 Tahun 2014 tentang Hak Cipta, dengan ini menerangkan:
Journal of Management and Marketing Review, 2018
Objective-This research aims to reveal the productivity culture existing in Rumah Makan Padang (R... more Objective-This research aims to reveal the productivity culture existing in Rumah Makan Padang (RMP), located in Jakarta, with a view to generating a concept of productivity that is in line with RMP-based local wisdom. Methodology/Technique-An ethnographic method was employed to investigate the local perspective in the attempt to develop a new concept of productivity. Findings-The findings show that the concept of productivity existing in RMP differs from the contemporary concept of today's culture. Novelty-Whilst the conventional concept of productivity stresses on the material aspects which can be physically and financially measured with a productivity ratio of output toward input, the concept existing in RMP stresses not only on material aspects, but also spiritual aspects, to have lived in and been reflected from its uniqueness of work measurement, that is income per mato (IpM). The spiritual aspect in RMP includes a mutual belonging of the value of IDR 1, risk taking and profit sharing, proportional togetherness, spiritual leadership, hard work, bravery and willingness to sacrifice.
GATR Global Journal for Business & Social Science Review (GJBSSR), 2019
Objective-This research aims to identify a cultural theme embedded in entrepreneurial accounting ... more Objective-This research aims to identify a cultural theme embedded in entrepreneurial accounting and construct the form of entrepreneurial accounting. Methodology/Technique-A cognitive anthropology method is employed in this research to investigate the cultural atmosphere of entrepreneurial accounting. This is achieved by conceiving the atmosphere into informants' (owner/entrepreneur-director) mind-set. The research was conducted at various Padang restaurants in Jakarta, Indonesia, that were classified into four groups based on their size and level of complexity. Finding and Novelty-Firstly, a number of cultural themes of entrepreneurial accounting are revealed among the four Padang restaurant groups. There are four similar cultural themes: (a) business process turbulence; (b) togetherness intensity; (c) informal control processes; and (d) formal control processes. Despite the fact that all of the restaurants have similar cultural themes, the elements embedded in each theme are different and require certain adjustments in the design of entrepreneurial accounting based on a profit sharing system. Secondly, a construction of entrepreneurial accounting coloured with a unique socio-cultural background was also discovered. This construction enables owner/entrepreneur-directors to execute work programs with a view to achieving the company's goal to enhance performance, either financially or non-financially.
Jurnal Akuntansi, 2014
This study aims to determine the meaning of ethical behavior of the external auditor. Th... more This study aims to determine the meaning of ethical behavior of the external auditor. This study used qualitative methods. Data collected by in-depth interviews with informants and unstructured. Interviews were conducted with some of the external auditor of Kantor Akuntan Publik (KAP): managing partner, senior auditors and junior auditors who worked on KAP. The manuscripts obtained from the interviews were analyzed. The results showed that there are two meanings of ethical behavior accountant is the meaning of the material and spiritual meaning. The meaning of ethical behavior auditor raises an ethical dilemma for the external auditor. The meaning the material reflected the belief that the accounting profession is expected to bring in substantial income, but from the other side of the accounting profession are bound by a code of ethics that is thick with spiritual values. With the values of the latter, the accountant should be able to maintain independence in enforcing the opinion given.
Key Words: Ethics, Ethical Dilemmas, Spiritual Values, Independence
Jurnal Akuntansi, 2012
Presumablythe issue of ethics, struckin almost all of professions including accountans profession... more Presumablythe issue of ethics, struckin almost all of professions including accountans profession. Accounting has beenpositioned as afree value, it could turn out that the accounting value laden, meaning thatthe quality ofthe financial statement, not only basedon accuracyin the application offinancial accounting standards, but determined also by the values that owned those responsibleto report. There fore financial statements can bedeflectedas desired interested parties. Therefore, the accountingrelated tomoral value s orethics.Moralorethical value sarederived from the values of spirituality.Spiritualityis anoble values derived from various sources: religion, customs, and from various other sources of moralvalues. Ethicsand moral values are related to the promptings of consciencein the top of atruth. The Financial statements are made and legitimized by thepeople's mandate givento it. Therefore,the qualityof financial reporting and other accounting reports dependson the quality of human spirituality that preparesand report the financial statement, namelycorporate leaders through management accountant and independent accountants(public accountant). The valuesof spirituality such as: honesty, faith, sincere, fair, and so forth-willalso determine the quality and integrity offinancial statements. Spiritual valuesit shows in the honesty of management through management accountants in reporting the company'seconomic performance, as well astestimony provided independent accountants (public accountan firms) on the fairness ofthose statements.
Key Words: Professional Ethics, Spirituality, Financial Accounting Report, Management Accounting, The Values Of Spirituality
Jurnal Akuntansi, 2012
Managerial performance is one of the factors can increase the effectiveness in organization's ope... more Managerial performance is one of the factors can increase the effectiveness in organization's operations. To make a good managerial performance, companies should do a routine evaluation. Performance evaluation is a periodic assessment of the effectiveness of an organization, organizational unit, and members of the organization, goal achievement, standards, and organizational criteria. The main purpose of performance evaluation is to motivate employees to achieve organizational goals and complete the desired standards of behavior. Seventy-one director,manager and staff from fourty three companies in Indonesia participated in this study. The results support the hypothesized relations. This study also examines two mediating models, (1) job related tension that may mediate the relationship between budgetary performance evaluation style and performance, and (2) Management accounting system that may mediate the relationship between budgetary performance evaluation style and performance. The results has indicated that only management accounting system can mediate the relationship between budgetary performance evaluation style and performance. Finally, regression model is used to determine the overall impact of budgetary performance evaluation style on job related tension, management accounting system and managerial performance.
Keywords: Budgetary Performance Evaluation Style, Job Related Tension, Management Accounting System, Managerial Performance.
Jurnal Akuntansi , 2015
This research is used inductive approach to find the essence of entrepreneurial accounting by exp... more This research is used inductive approach to find the essence of entrepreneurial accounting by exploring the meaning of entrepreneurial accounting on business practice in the Padang restaurant. The paradigm is interpretive with phenomenological method by involving researchers as participant observer in the study sites. The finding research is founded of significance of entrepreneurial accounting, they are: unyielding spirit, accounting creations to achieve productivity, openness, motivate each other, act fairly, and jointly owned businesses
Keywords: Accounting, Entrepreneurship, jointly owned business, fair, openness, phenomenology, unyielding spirit.
International Journal of Business and Management Invention, 2015
This article on accounting is written with a short-story (a novel) approach. It portrays uproar o... more This article on accounting is written with a short-story (a novel) approach. It portrays uproar of some academics about accounting concept and practice taking domination in this current time. The short story aims at criticizing the accounting practice in Indonesia. It has been widely known that the conventional accounting practiced in this country merely remains a tool for serving capitalists' needs. The accounting has been functioning as the hand of the capitalists who brought in a neoliberalism concept, a new form of capitalism. Having Pancasila as an ideology of Indonesian country within context, the adoption of western accounting values, which is covered by the so-called capitalist values has remained a paradox as it will not be in line with Pancasila and UUD 45. The writer, in this article, is personalizing Bung Hatta's character about whom the writer considered as the most appropriate figure of the nation to criticize the chaos in Indonesia's economy on neoliberal basis, in which accounting plays role – and which has gone far beyond the economy fairness, Pancasila as well as UUD 45. Reflective approach was employed as methodology; it is an exploration by the writer as a result of his contemplation upon numerous phenomena of accounting practices currently dominating in Indonesia.
This study is intended to convey the idea of merging of the three concepts of accounting, namely ... more This study is intended to convey the idea of merging of the three concepts of accounting, namely mato based profit-sharing accounting, cooperative, and sharia. The merger was motivated by a desire to produce a more universal accounting concept, which is not based on a particular religious stream, but in line with Indonesia's constitutional- ideology: Pancasila and the 1945 Constitution. The research paradigm uses a spiritual approach. The research generates a new accounting concept that is more viscous with the values of justice, a joint effort based on the principle of kinship and inspired by the values of divinity.
Conference Presentations by Hanif Hanif
Proceeding SNA 16 MENADO, 2013
Abstrak : Penelitian ini bertujuan memaknai tata kelola (corporate governance) dalam organisasi g... more Abstrak : Penelitian ini bertujuan memaknai tata kelola (corporate governance) dalam organisasi grup restoran Padang X Jakarta. Organisasi restoran Padang dipilih karena memiliki keunikan tersendiri dalam pengelolaan organisasinya (Naim, 1985; Naim et al, 1987). Penelitian ini juga bertujuan menggali nilai-nilai lokal apa saja yang mendasari tata kelola perusahaan sebab pada awalnya, perusahaan tumbuh dengan nilai-nilai tradisional dan bagaimana nilai-nilai tradisional itu bertahan dalam kepungan nilai-nilai modern yang mendominasi kota Jakarta. Untuk mencapai tujuan penelitian ini, peneliti memilih menggunakan pendekatan grounded. Peneliti langsung ke lapangan menghayati dan merasakan praktik yang terjadi dalam tata kelola grup restoran Padang X. Temuan penelitian menunjukkan bahwa grup restoran Padang X memiliki keunikan tersendiri dalam tata kelolanya. Sistem bagi hasil adalah pusat keunikan dari tata kelola, sebab semua tata kelola berhulu dan bermuara dari sistem ini. Sistem bagi hasil terlaksana dengan baik di perusahaan ini karena diselenggarakan dengan prinsip keterbukaan (transparancy), akuntabilitas (accountability), tanggungjawab (responsibility), kemandirian (independency), dan keadilan (fairness). Dengan kata lain, penerapan prinsip-prinsip good corporate governance (GCG) merupakan syarat mutlak sistem bagi hasil dapat dilaksanakan dengan baik. Penerapan GCG di grup restoran Padang X juga diwarnai nilai-nilai kearifan lokal. Meskipun telah terjadi perubahan-perubahan seiring berubahnya ruang, waktu, corak organisasi, dan sumber daya manusia, perubahan-perubahan tersebut masih di tataran permukaan saja. Namun secara substansi, keunikan tata kelola perusahaan dengan sistem bagi hasil tetap terlaksana dengan baik. Sebagai satu contoh akuntabilitas keuangan dilakukan secara terbuka, sehingga semua anggota organisasi restoran memiliki informasi yang simetri, artinya mulai dari bagian cuci piring sampai pada jajaran manajemen dan investor, memiliki akses yang sama terhadap informasi keuangan. Hal ini, sesuai pula dengan jargon mereka bahwa piti (uang) satu rupiah adalah milik bersama. Jargon ini mengikat perilaku mereka untuk saling bekerja sama, saling asah, asih dan asuh dalam mencapai tujuan organisasi. Selain hal itu, penelitian ini juga menghasilkan suatu model tata kelola perusahaan.
Proceeding SNA 16 MENADO, 2013
In order to build Indonesia's justice economic system, constitutional-ideology reference source u... more In order to build Indonesia's justice economic system, constitutional-ideology reference source used was the UUD 1945 Article 33, paragraph 1 states perekonomian disusun sebagai usaha bersama berdasar atas asas kekeluargaan and the fifth principle of Pancasila, which reads keadilan bagi seluruh rakyat Indonesia. How does the concrete application of the constitutional-ideological basis in the activities of daily business? Naim (1985) and Naim et al (1987) stated that Minang restaurant management system, seems to be one of the prototypes of the Pancasila economic system. The research was conducted in one of the Minang restaurant or that is often called Padang restaurant, were founded and developed in Jakarta and managed by profit sharing system. The significance of the profit sharing in the context of Padang restaurant management, there is not salaried employees, but their income from the restaurant's profit are shared based on each agreed period to distribute each employee and the owner based on "performance index" which is commonly known as mato. How does profit sharing system "X" Padang restaurant group work? What is the form of accounting to support the profit sharing activities? Is the profit sharing system reflect the values of Pancasila? This research is an inductive study using ethnographic methods. In doing so, researchers conducted participant observation, and directly involved in the management of "X" Padang restaurant group and in several branches of restaurant. The results showed that the implementation of the business with profit-sharing system, also reflect the values of Pancasila in its implementation, namely the business of social justice in accordance with the five precepts of the Pancasila, namely keadilan bagi seluruh rakyat Indonesia. Also in its operations, this business also reflects the contents of the Act of 1945 Article 33, paragraph 1 reads perekonomian disusun sebagai usaha bersama berdasarkan azas kekeluargaan. In addition, it was found a unique form of accounting in sustaining the operations profit-sharing system, which for the time being referred to as the Pancasila Accounting Prototype.
In order to build Indonesia's justice economic system, constitutional-ideology reference source u... more In order to build Indonesia's justice economic system, constitutional-ideology reference source used was the UUD 1945 Article 33, paragraph 1 states perekonomian disusun sebagai usaha bersama berdasar atas asas kekeluargaan and the fifth principle of Pancasila, which reads keadilan bagi seluruh rakyat Indonesia. How does the concrete application of the constitutional-ideological basis in the activities of daily business? Naim (1985) and Naim et al (1987) stated that Minang restaurant management system, seems to be one of the prototypes of the Pancasila economic system. The research was conducted in one of the Minang restaurant or that is often called Padang restaurant, were founded and developed in Jakarta and managed by profit sharing system. The significance of the profit sharing in the context of Padang restaurant management, there is not salaried employees, but their income from the restaurant's profit are shared based on each agreed period to distribute each employee and the owner based on "performance index" which is commonly known as mato. How does profit sharing system "X" Padang restaurant group work? What is the form of accounting to support the profit sharing activities? Is the profit sharing system reflect the values of Pancasila? This research is an inductive study using ethnographic methods. In doing so, researchers conducted participant observation, and directly involved in the management of "X" Padang restaurant group and in several branches of restaurant. The results showed that the implementation of the business with profit-sharing system, also reflect the values of Pancasila in its implementation, namely the business of social justice in accordance with the five precepts of the Pancasila, namely keadilan bagi seluruh rakyat Indonesia. Also in its operations, this business also reflects the contents of the Act of 1945 Article 33, paragraph 1 reads perekonomian disusun sebagai usaha bersama berdasarkan azas kekeluargaan. In addition, it was found a unique form of accounting in sustaining the operations profit-sharing system, which for the time being referred to as the Pancasila Accounting Prototype.
Proceeding GCBSS, Male City, Maldives, 2019
This research aims to create a concept of entrepreneurial control with a view to building a conce... more This research aims to create a concept of entrepreneurial control with a view to building a concepof management control by interpreting socio-cultural aspects of company organization. An interpretive paradigm by means of ethnographic method was employed in this research. The research was conducted in a Padang Restaurant, Sederhana (Sa) and Padang Restaurant of Kebumen Community (RMPK) at Jakarta Indonesia. Finding of the research reveals a concept of entrepreneurial control that is a controlling model conducted by entrepreneur-directors by involving the socio-cultural aspects to encourage the employees to achieve maximum company performance. This is implemented by creating a unique policy on compensation that is a profit sharing system. The system has composition of 10:7:3 proportionally shared respectively among employees, investors, and entrepreneur-directors. The portion to which the employees are entitled (50% of the total profit) is shared on the basis of personal score card. Every employee is given a load in numerical form which reflects one’s contribution to the profit of company. Therefore, the income each employee receives is directly proportional with the personal scorecard one has. Profit sharing system replaces monthly fixed wage or salary; it relies on the profit shared under the calculation of 100-day working period. This profit sharing system is based on the principles as follows: transparency, accountability, responsibility, fairness, independence, and mutuality. This sort of compensation system is focused on profit gaining; consequently, each employee is striving and motivated to earn high income. The employees will make use of their energy to make the highest profit. It makes the entrepreneurial control have components: self-control, cross-control, and every body in restourant is controller. Thus, the concept of entrepreneurial control is a controlling concept performed by entrepreneur-directors to realize goal congruence among stakeholders: entrepreneur-directors, investors, and all of the employees by utilizing socio-cultural aspects of the company.
Proceedings of the 7th Global Conference on Business and Social Sciences on "Contemporary Issues in Management and Social Sciences Research" (CIMSSR – 2018) , 2018
This research aims to establish a new concept of productivity based on local wisdom ... more This research aims to establish a new concept of productivity based on local wisdom and Minangkabau culture found in Restoran Padang Sederhana in Jakarta. This research utilizes ethnography as a method in digging the culture surrounding the restaurant’s management. This research shows that there is a shift in conventional productivity concept, which focuses on profit as much as possible, and the output – input measurement to a broader concept. The new broader productivity concept does not only achieve maximal output by utilizing minimal resources, but also that productivity is culture. The process of establishing corporate productivity is a reflection of Minangkabau’s many communal value, inter alia: togetherness (kebersamaan), mutual assistance (gotong-royong), mutualism, and hard work based on Islamic spiritual values. With such values, Restoran Padang Sederhana has rapidly grown and survived fierce competition in the culinary scheme, starting a humble start from a pedestrian food stall to a multi-billion business with hundreds of branches throughout Indonesia and thousands of employees.
Keywords: Productivity, Culture, Etnography, Togetherness, Mutualism, Competition, Hard Work, Islamic
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Papers by Hanif Hanif
Key Words: Ethics, Ethical Dilemmas, Spiritual Values, Independence
Key Words: Professional Ethics, Spirituality, Financial Accounting Report, Management Accounting, The Values Of Spirituality
Keywords: Budgetary Performance Evaluation Style, Job Related Tension, Management Accounting System, Managerial Performance.
Keywords: Accounting, Entrepreneurship, jointly owned business, fair, openness, phenomenology, unyielding spirit.
Conference Presentations by Hanif Hanif
Keywords: Productivity, Culture, Etnography, Togetherness, Mutualism, Competition, Hard Work, Islamic
Key Words: Ethics, Ethical Dilemmas, Spiritual Values, Independence
Key Words: Professional Ethics, Spirituality, Financial Accounting Report, Management Accounting, The Values Of Spirituality
Keywords: Budgetary Performance Evaluation Style, Job Related Tension, Management Accounting System, Managerial Performance.
Keywords: Accounting, Entrepreneurship, jointly owned business, fair, openness, phenomenology, unyielding spirit.
Keywords: Productivity, Culture, Etnography, Togetherness, Mutualism, Competition, Hard Work, Islamic
Key Word : Critical Perspectives of Accounting, , Accounting of Profit Sharing.
Kata Kunci : nilai syariah, nilai koperasi, akuntansi bagi-hasil sistem mato, ideologi-konstitusional, paradigma spiritual
Keywords: Incentive, Startup Business, Sharing Economy, Profit Sharing Economy, Mato System, Constitutional Ideology
Keywords: Incentive, Startup Business, Sharing Economy, Profit Sharing Economy, Mato System, Constitutional Ideology
Keywords: Entrepreneurship Accounting, Cognitive Anthropology, Decision In Business Development, Organizational Culture