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DETERMINAN TEMUAN PEMERIKSAAN SATUAN PENGAWAS INTERN: PERSPEKTIF KARAKTERISTIK AUDITEE DAN KARAKTERISTIK INTERNAL AUDITOR (STUDI EMPIRIS PADA PERGURUAN TINGGI NEGERI DI INDONESIA) Eva Wulandari; Nuwun Priyono; siti arifah
Riset Akuntansi Keuangan Vol 3, No 1 (2018): Jurnal RAK (Riset Akuntansi Keuangan)
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rak.v3i1.590

The research purpose is to analyze the determinant of Findings Amount Intern Supervision Unit: Perspective of Auditee Characteristics and Internal Auditor Characteristics. There are five variables represent the Auditee Characteristics and Internal Auditor Characteristics, which are Financial Governance, Functional Differenciate, Auditors Education Background, Amount of Auditors and Auditors Gender. Population of the research is State University in Indonesia year 2016. Non probability sample is used as sample design. Double regression test was used to test hypotheses with level of significance for 0.05.The empirical results showed that only Functional Differensiate influenced the Findings Amount of Intern Supervision Unit. While Financial Governance, Auditors Education Background, Amount of Auditors, and Auditors Gender not influenced the Findings Amount of Intern Supervision Unit.

The Determinants of Level of Society Welfare Within Fiscal Decentralization Framework In Regional Autonomy Era Nuwun Priyono; Siti Arifah; Eva Wulandari; Panji Kusuma Prasetyanto
Jurnal Ekonomi Pembangunan: Kajian Masalah Ekonomi dan Pembangunan Vol 21, No 2 (2020): JEP 2020
Publisher : Muhammadiyah University Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/jep.v21i2.10545

The purpose of this study is to prove to what extent the influence that fiscal decentralization, local financial performance, local government expenditure, Locally Generated Recurring Revenues or Pendapatan Asli Daerah (PAD), Profit-Sharing Fund or Dana Bagi Hasil (DBH), General Allocation Fund or Dana Alokasi Umum (DAU), and Special Allocation Fund or Dana Alokasi Khusus (DAK) have on the level of society welfare. The objects of this research are Regencies and Municipalities in Java Island. The data used in this study are the secondary. The data on balance sheet and realization report of the regional revenues and expenditure budget (APBD) are from the Ministry of Finance of the Republic of Indonesia. The data on the level of society welfare that is proxyed by the value of HDI is obtained from Bappenas and BPS of Central Java. This research uses time series data from 2012-2014 periods. The research method used is the research of causality with linear regression model. The result of the significance test shows that only one DAK variable can partially affect the HDI variable. Meanwhile those variables other than DAK partially or individually do not influence the HDI variable. The result of regression analysis shows that simultaneously such variables as Fiscal Decentralization, Regional Finance Performance, Local Government Expenditure, PAD, DAU, DAK and DBH have an influence on HDI in Regencies / Municipalities in Java Island.

PENGARUH KARAKTERISTIK PEMERINTAH DAERAH, KOMPLEKSITAS PEMERINTAHAN DAN KEMANDIRIAN KEUANGAN DAERAH TERHADAP KINERJA FISKAL KABUPATEN/KOTA DI JAWA TENGAH Nuwun Priyono; Siti Arifah; Eva Wulandari
Monex: Journal of Accounting Research Vol 7, No 2 (2018)
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Politeknik Harapan Bersama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30591/monex.v7i2.922

Kinerja fiskal pemerintah daerah merupakan sebuah tuntutan yang harus dipenuhi dalam rangka mempertanggungjawabkan pengelolaan keuangan daerah pada era otonomi. Semakin transparan dan akuntabel sebuah laporan keuangan yang diterbitkan oleh pemerintah daerah mencerminkan bahwa kinerja fiskal akan semakin baik. Kinerja fiskal yang baik akan berpengaruh langsung bagi peningkatan kesejahteraan dan kemakmuran masyarakat. Tujuan penelitian ini: 1) menganalisis dan membuktikan faktor karakteristik pemerintah daerah berpengaruh terhadap kinerja fiskal pemerintah Kabupaten/Kota di Propinsi Jawa Tengah, 2) menganalisis dan membuktikan faktor kompleksitas pemerintahan berpengaruh terhadap kinerja fiskal pemerintah Kabupaten/Kota di Propinsi Jawa Tengah, 3) menganalisis dan membuktikan faktor kemandirian keuangan daerah berpengaruh terhadap kinerja fiskal pemerintah Kabupaten/Kota di Propinsi Jawa Tengah. Luaran penelitian ini dapat menghasilkan naskah yang dikirim pada jurnal nasional tidak terakreditasi dan materi yang dapat digunakan sebagai pengayaan bahan ajar pada mata kuliah akuntansi sektor publik.Data yang digunakan dalam penelitian ini adalah data sekunder. Data laporan neraca dan data laporan realisasi APBD berasal dari direktorat jenderal perimbangan keuangan. Data jumlah SKPD dan jumlah penduduk diperoleh dari kantor Badan Pusat Statistik dan Pemerintah Propinsi Jawa Tengah. Penelitian ini menggunakan data time series yaitu data tahun 2010 sampai dengan 2012. Teknik pengambilan sampel menggunakan purposive sampling yaitu teknik penentuan sampel dengan pertimbangan tertentu. Metode penelitian yang digunakan adalah penelitian kausalitas dengan model regresi linear berganda.Hasil uji t dalam penelitian ini adalah hanya variabel Kekayaan Daerah (X2) dan Jumlah Penduduk (X4) yang secara parsial berpengaruh terhadap Kinerja Fiskal (KF). Sedangkan hasil uji F menunjukkan bahwa variabel Ukuran Pemda (X1), Kekayaan Daerah (X2), Tingkat Ketergantungan (X3), Jumlah Penduduk (X4), Jumlah SKPD (X5), dan Kemandirian Keuangan Daerah (X6) secara bersama – sama berpengaruh terhadap Kinerja Fiskal (KF).Kata Kunci: Karakteristik Pemerintah Daerah, Kompleksitas Pemerintahan, Kemandirian Keuangan Daerah, Kinerja Fiskal

The Influence of corporate governance, audit quality, and ownership, on financial instrument disclosure in Indonesia Agung Nur Probohudono; Bambang Sugiharto; Siti Arifah
Journal of Contemporary Accounting Volume 1 Issue 3, 2019
Publisher : Master in Accounting Program, Faculty of Business & Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jca.vol1.iss3.art5

This research analyzed the influence of corporate governance, audit quality, public ownership, and foreign ownership, on financial instrument disclosure by Indonesian firms. Leverage, ROA, and size were used as control variables. The sample comprised of 71 manufacturing firms, determined using a purposive sampling method. Observational data for the years 2009-2013, are in the transition period of International Financial Reporting Standards implementation. Analyze data using multiple regressions. Test results show simultaneously, the scores of independent and control variable have positive influence. The results of partial testing of corporate governance, audit quality, public ownership, and foreign ownership scores have significantly positive influence.

Determining of The Compliance of Local Governments To Implement The Accounting System of The Government’s Accrual Base In Indonesia Agung Nur Probohudono; Wahyu Widayat; Siti Arifah
Ilomata International Journal of Management Vol 1 No 4 (2020): October 2020
Publisher : Yayasan Ilomata

This study refers to the influence of the age of local government, status, number of Regional Device Task Force (SKPD), financial autonomy ratios, effectiveness ratios, local income growth ratios, and the quality of local financial reports that exist in local governments as an independent variable on the compliance of local governments to implement government accounting systems as the dependent variable. Using quantitative methods with secondary data obtained from information on the publication of the Indonesian Financial Audit Agency, the Central Bureau of Statistics of the Republic of Indonesia (BPS), and local government reports. The sample used is limited to the municipal and district governments in western Indonesia, which are being evaluated by the Indonesian Financial Audit Agency in the implementation of an accrual base government accounting system of 158 local governments namely 36 cities and 122 districts. Multiple linear regression analysis was used to test the hypothesis. The research is a causality, quantitative research model, and secondary data from local governments throughout Indonesia and secondary data about the compliance of local governments in the application of Government Accounting Standards (SAP) published by the Audit Board of the Republic of Indonesia (BPK). The results of the hypothesis analysis conclude that the status of local government, the ratio of regional government autonomy, and the growth of local revenue significantly influence the compliance of local governments in the implementation of the accrual base government accounting system.

Alternative To Development of Tourist Attraction with Public Private Partnership Scheme in Magelang Regency Siti Arifah; Agung Nur Probohudono; Djuminah; Evi Gantyowati
Ilomata International Journal of Management Vol 2 No 4 (2021): October 2021
Publisher : Yayasan Ilomata

This study aims to see how the condition of the object/Tourist Attraction (TA) in Magelang Regency in Indonesia and its alternative development. This research uses a descriptive qualitative approach with case studies of 31 tourism objects which will then be investigated regarding their conditions and possible future developments. Research data were obtained by direct observation of the location of tourist objects and through semi-structured interviews. The results of this study illustrate that tourism objects in Magelang Regency are currently quite developed. However, this has not been able to attract general tourists to linger in the regency and provided an optimal contribution to regional income. This is because tourism objects in the regency other than Borobudur Temple have not been maximized for their existence and utilization. The Public-Private Partnership (PPP) scheme model can be an alternative to be applied in developing tourism objects accompanied by an appropriate Value for Money (VfM) analysis. Tourism objects in the form of cultural heritage can be developed through concession contracts, natural beauty can be developed through management contracts, and artificial objects can be developed through service contracts while taking into account the development needs of each tourism object. Local governments need to establish cooperation with the private sector with a Public-Private Partnership scheme accompanied by the preparation of strict regulations so that the implementation of cooperation in the context of developing tourism objects in the Magelang Regency can bring optimal benefits to all parties.

TUNNELING TUNNELING, GOVERNANCE, DAN PERFORMANCE SEBUAH STUDI BIBLIOMETRIK Siti Arifah; Agung Nur Probohudono; Rahmawati Rahmawati; Setianingtyas Honggowati
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol 5 No 2 (2021): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jama.v5i2.3537

Penelitian ini bertujuan untuk mengetahui trend penelitian dengan topic tunneling, governance dan performance dengan beberapa variabel yang menyertainya. Metode yang digunakan yakni studi bibliometrik, dengan analisa vosviewer. Penelitian ini menggunakan data publikasi artikel penelitian yang dipublikasikan di science direct pada periode tahun 2010 – 2020. Kesimpulan yang dapat diperoleh dari penelitian ini adalah bahwa publikasi penelitian terkait tunneling, governance, dan performance mengalami fluktuasi yang cukup signifikan. Banyak dipublikasikan di berbagai jurnal, terutama pada Q1 dan Q2. Variabel yang terkait mengarah pada perkembangan yang lebih komplek dan sesuai dengan perkembangan kondisi perekonomian dunia. Negara yang mendominasi sebagai obyek penelitian adalah China dengan perbedaan yang sangat mencolok dibanding dengan Negara lain. Diharapkan penelitian ini dapat memberikan implikasi berupa arah dan peluang lebih lanjut dalam melakukan penelitian terkait tunneling, governance, dan performance.

Determining of The Compliance of Local Governments To Implement The Accounting System of The Government’s Accrual Base In Indonesia Agung Nur Probohudono; Wahyu Widayat; Siti Arifah
Ilomata International Journal of Management Vol 1 No 4 (2020): October 2020
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52728/ijjm.v1i4.158

This study refers to the influence of the age of local government, status, number of Regional Device Task Force (SKPD), financial autonomy ratios, effectiveness ratios, local income growth ratios, and the quality of local financial reports that exist in local governments as an independent variable on the compliance of local governments to implement government accounting systems as the dependent variable. Using quantitative methods with secondary data obtained from information on the publication of the Indonesian Financial Audit Agency, the Central Bureau of Statistics of the Republic of Indonesia (BPS), and local government reports. The sample used is limited to the municipal and district governments in western Indonesia, which are being evaluated by the Indonesian Financial Audit Agency in the implementation of an accrual base government accounting system of 158 local governments namely 36 cities and 122 districts. Multiple linear regression analysis was used to test the hypothesis. The research is a causality, quantitative research model, and secondary data from local governments throughout Indonesia and secondary data about the compliance of local governments in the application of Government Accounting Standards (SAP) published by the Audit Board of the Republic of Indonesia (BPK). The results of the hypothesis analysis conclude that the status of local government, the ratio of regional government autonomy, and the growth of local revenue significantly influence the compliance of local governments in the implementation of the accrual base government accounting system.

Alternative To Development of Tourist Attraction with Public Private Partnership Scheme in Magelang Regency Siti Arifah; Agung Nur Probohudono; Djuminah; Evi Gantyowati
Ilomata International Journal of Management Vol 2 No 4 (2021): October 2021
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52728/ijjm.v2i4.271

This study aims to see how the condition of the object/Tourist Attraction (TA) in Magelang Regency in Indonesia and its alternative development. This research uses a descriptive qualitative approach with case studies of 31 tourism objects which will then be investigated regarding their conditions and possible future developments. Research data were obtained by direct observation of the location of tourist objects and through semi-structured interviews. The results of this study illustrate that tourism objects in Magelang Regency are currently quite developed. However, this has not been able to attract general tourists to linger in the regency and provided an optimal contribution to regional income. This is because tourism objects in the regency other than Borobudur Temple have not been maximized for their existence and utilization. The Public-Private Partnership (PPP) scheme model can be an alternative to be applied in developing tourism objects accompanied by an appropriate Value for Money (VfM) analysis. Tourism objects in the form of cultural heritage can be developed through concession contracts, natural beauty can be developed through management contracts, and artificial objects can be developed through service contracts while taking into account the development needs of each tourism object. Local governments need to establish cooperation with the private sector with a Public-Private Partnership scheme accompanied by the preparation of strict regulations so that the implementation of cooperation in the context of developing tourism objects in the Magelang Regency can bring optimal benefits to all parties.

Analisis Kondisi Keuangan Pemerintah Daerah Dengan Model Fiscal Trend Monitoring System (FTMS) Di Kota Magelang Nuwun Priyono; Ari Nurul Fatimah; Risma Wira Bharata; Siti Arifah
Journal of Public and Business Accounting (JoPBA) Vol. 1 No. 2 (2020): July - December
Publisher : Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Widya Gama

Abstrak. Penelitian ini bertujuan untuk mengetahui dan menganalisis kecenderungan antara faktor keuangan dan faktor lingkungan yang terjadi pada Pemerintah Kota Magelang. Data yang dianalisis adalah: APBD, laporan realisasi anggaran, neraca, dan laporan operasional. Analisis dilakukan dari tahun 2015-2019 dengan menggunakan model Fiskal Monitoring System (FTMS) di Pemerintah Kota Magelang. Pendekatan yang digunakan dalam penelitian ini adalah pendekatan kualitatif berdasarkan data sekunder. Teknik analisis dalam penelitian ini menggunakan statistik deskriptif, yaitu: menyajikan data dalam bentuk tabel, grafik, rata-rata dan perhitungan persentase. Analisis model FTMS di Kota Magelang tahun 2015-2019 menunjukkan bahwa faktor keuangan di Kota Magelang memiliki 4 indikator yang meliputi 9 sub indikator. Dari 9 sub indikator tersebut, 8 sub indikator memiliki trend yang menggembirakan dalam beberapa tahun pengamatan dan 1 sub indikator tidak menguntungkan. Sedangkan jika dilihat dari faktor lingkungan terdapat 5 sub indikator, 4 sub indikator menguntungkan dalam beberapa tahun pengamatan dan 1 sub indikator kurang menguntungkan.

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