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All Journal Jurnal Akuntansi & Auditing Indonesia E-Jurnal Akuntansi Universitas Udayana Jurnal Dinamika Akuntansi Jurnal Akuntansi Multiparadigma AFEBI Accounting Review JAS-PT Jurnal Analisis Sistem Pendidikan Tinggi JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Kajian Akuntansi International Journal of Economics, Business and Accounting Research (IJEBAR) Ilomata International Journal of Management Diseminasi : Jurnal Pengabdian kepada Masyarakat DEDIKASI: Community Service Reports Ilomata International Journal of Management

Agung Nur Probohudono

Universitas Sebelas Maret

Author-ID : 2811523

Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Mathematics Mechanical Engineering Physics Social Sciences Other

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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.

Co-Authors Agita Zafi Rahmasari An Nurrahmawati Andi Asri Hapsari Arifah, Siti Bagas Narendra Parahita Bandi Bandi Dian Perwitasari Didik Prasetyanto Djoko Suhardjanto Djuminah Doddy Setiawan Estetika Mutiaranisa Kurniawati Evi Gantyowati Hasim Hasim Khresna Bayu Sangka Krisnadi Permana Lies Nurhaini Nur Chayati Okta Hadi Nurcahyono RAHMAWATI RAHMAWATI Ricky Handoko Rio Pramudhana Faizal Saktiana Rizki Endiramurti Setianingtyas Honggowati Setianingtyas Honggowati Totok Budisantoso Wahyu Widayat Yeni Priatna Sari, Yeni Priatna

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