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<![CDATA[Pengaruh Ketepatan Anggaran, Sistem Pengendalian Manajerial Sektor Publik, dan Sistem Pelaporan Terhadap Akuntabilitas Kinerja ]]>
<![CDATA[Bella Puspita Rininda]]>;
<![CDATA[Erina Sudaryati]]>
<![CDATA[ E-Jurnal Akuntansi Vol 30 No 5 (2020) ]]>
Publisher : <![CDATA[Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region ]]>
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DOI: 10.24843/EJA.2020.v30.i05.p03
<![CDATA[The purpose of this research is to examine and analyze the influence of the precision it managerial control systems, public sector, and reporting systems that allegedly influenced the performance accountability. The sample of this research was an employee of SKPD Tanah Laut Regency selected by using Purposive Sampling method with the total number of respondents as many as 81 people. The data collection of this research is used the questionnaires instrument. The data collected was analyzed by multiple linear regression analysis. The results of this research indicate that the accuracy and control systems of managerial accountability to public sector performance. However, the reporting system does not influence on performance accountability in SKPD Tanah Laut Regency. Keywords: Accountability For Performance; It Managerial Control Systems; The Accuracy Of The Public Sector; The Reporting System.]]>
<![CDATA[The Ethical Perspective of Millennial Accountants in Responding to Opportunities and Challenges of Blockchain 4.0 ]]>
<![CDATA[Sendy Dwi Haryanto]]>;
<![CDATA[Erina Sudaryati]]>
<![CDATA[ Journal of Accounting and Investment Vol 21, No 3: September 2020 ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Yogyakarta, Indonesia ]]>
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DOI: 10.18196/jai.2103159
<![CDATA[Research aims: This study aims to provide a perspective on the professional ethics of a millennial accountant in applying blockchain technology to improve his professionalism, and discusses the issue of blockchain ethical challenges for an accountant's professionDesign/Methodology/Approach: A research approach is a qualitative approach with interviews with the millennial accountants, namely millennial corporate accountants, millennial research accountants, and millennial internal auditors.Research findings: The study results indicated that a millennial accountant in the 4.0 revolution era is required to adapt to technology. The blockchain technology extends the ethical approach to utilitarianism to a broader social level with decentralization in serving stakeholders’ information needs. Blockchain changes the task of millennial accountants who previously produced information into information evaluators. Millennial accountants must change their mindset to absorb the essence of the accountant's code of ethics and harmonize ethical values. It is the basis for acting ethically to avoid the moral dilemma of technological adaptation.Theoretical contribution/Originality: The contribution of this research for accountants is to build a moral-ethical perspective in adopting blockchain technology that prevents potential impacts on business and society and to describe the challenges that the accounting profession will face in adopting blockchain in the industrial revolution 4.0.Practitioner/Policy implication: The implications of this study illustrate that the blockchain can change perspectives in real-time accounting to reduce practitioners' mistakes from the accounting profession by considering the ethical and moral aspects of a millennial accountant.Research limitation/Implication: The limitation of this study is the first; it has not yet deepened the three challenges faced by millennial accountants in the revolutionary 4.0 era. Secondly, millennial educator accountants have not yet to be involved as interviewees.]]>
<![CDATA[ANALYSIS OF THE APPLICATION OF GOVERNMENT ACCOUNTING STANDARDS ON DEPARTMENT OF FORESTRY IN EAST JAVA PROVINCE ]]>
<![CDATA[Erina Sudaryati]]>;
<![CDATA[Toto Da'i Permana]]>
<![CDATA[ Berkala Akuntansi dan Keuangan Indonesia Vol. 5 No. 1 (2020): Berkala Akuntansi dan Keuangan Indonesia ]]>
Publisher : <![CDATA[Universitas Airlangga ]]>
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DOI: 10.20473/baki.v5i1.16965
<![CDATA[The purpose of this study is to understand and analyze the application of accrual-based Government Accounting Standards in aspects of Financial Statements, Human Resources, and Information Technology. Data collection techniques were carried out by interviews and documentary studies with the leadership and employees of the finance sub-section of the East Java Provincial Forestry Service. The results showed that the Forestry Service of East Java Province began to apply the Accrual-Based Accounting Standards for the 2015 fiscal year. The obstacles faced were the lack of time preparation, frequent application errors, and some staff experiencing difficulties. In the 2016-2017 period the development and development of Government Accounting Standards related to HR Accruals has been carried out intensely.]]>
<![CDATA[THE EFFECT OF PERFORMANCE MANAGEMENT CHARACTERISTICS ON GOVERNMENT APPARATUS PERFORMANCE ]]>
<![CDATA[Erina Sudaryati]]>;
<![CDATA[Dhikawidya Nugraha]]>
<![CDATA[ Berkala Akuntansi dan Keuangan Indonesia Vol. 4 No. 2 (2019): Berkala Akuntansi dan Keuangan Indonesia ]]>
Publisher : <![CDATA[Universitas Airlangga ]]>
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DOI: 10.20473/baki.v4i2.16966
<![CDATA[The decline or low public confidence in government institutions is a fundamental problem in Indonesia as well as in developed countries. The decline of trust occurred among others due to the rampant corruption cases conducted by public officials and non-conformity of services provided to the expectations of the community. To overcome this it is necessary to make efforts by the government to restore public confidence in government institutions. Implementation of performance management system can be one of the efforts to improve the performance of the apparatus and restore public confidence in government institutions. An effective performance management system should be supported by the characteristics of a good performance management system. This study focuses on the characteristics of performance management system activities and structure of performance management systems. This research uses explanatory quantitative method with sample of 116 employees who work in the Agency of Financial and Development Supervision. The results of the analysis show that the performance management system activities and structure of performance management systems have a significant and positive effect on the performance of the apparatus.]]>
<![CDATA[Accounting Ethics in Financial Reporting in The Context of The Metaphor of ‘Lawang Sewu’ (thousands of doors, thousands of information, thousands of interests) ]]>
<![CDATA[Debi Setyawati]]>;
<![CDATA[Erina Sudaryati]]>
<![CDATA[ The Indonesian Accounting Review Vol 11, No 2 (2021): July - December 2021 ]]>
Publisher : <![CDATA[Universitas Hayam Wuruk Perbanas ]]>
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DOI: 10.14414/tiar.v11i2.1999
<![CDATA[This study aims to improve the readability and understanding of financial statements through a conceptual framework of financial reporting and its derivatives. This study employed an analytical method as a conceptual framework, where financial accounting standards, financial reporting, and the results are described by the term "Lawang Sewu" as a reflection. The results show that the term 'Lawang Sewu' has similarities with accounting ethics in financial reporting, where "lawang" (Javanese) means door refers to "door of information" and "sewu" (Javanese) means a thousand or many refers to having many information and interest in accounting reporting performance. Accounting ethics in financial reporting also describes the strength of the 'Lawang Sewu' building which is not damaged despite its old age. Financial statements reflect the company's past, present and future values. Based on the conceptual framework of accounting, financial statements must meet two qualitative criteria: primary qualitative (relevant and in accordance with actual conditions) and secondary qualitative (comparable, testable, timely and understandable). Thus, financial reports are expected to be transparent so that users can use them appropriately.]]>
<![CDATA[The effect of political connection and effectiveness of audit committee on audit fee ]]>
<![CDATA[Fitri Nurjanah]]>;
<![CDATA[Erina Sudaryati]]>
<![CDATA[ The Indonesian Accounting Review Vol 9, No 2 (2019): July - December 2019 ]]>
Publisher : <![CDATA[STIE Perbanas Surabaya ]]>
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DOI: 10.14414/tiar.v9i2.1848
<![CDATA[This study analyzes the effect of political connection and effectiveness of audit committee on audit fee. This study uses the sample of non-financial companies listed on the Indonesia Stock Exchange (IDX) in 2015-2017. They were take using a purposive sampling method. The total number of companies is 444 companies. The data were analyzed using SPSS 20 and the hypothesis testing was done using linear regression with a significance level of 5%. The F test indicates that the research model is stable and significant. The value of R square is 38.4%, indicating that there are other variables that can affect the model by 61.6%. The results of this study show that political connection has a significant positive effect on audit fee and the effectiveness of audit committee also has a significant positive effect on audit fee because audit committee wants a higher audit quality from the auditor.]]>
<![CDATA[Interpretation of the traditional proverb “jer basuki mawa beya” on abnormal audit fees in the context of improving audit quality ]]>
<![CDATA[Denari Dhahana Edtiyarsih]]>;
<![CDATA[Erina Sudaryati]]>;
<![CDATA[Sasongko Budisusetyo]]>
<![CDATA[ The Indonesian Accounting Review Vol 11, No 1 (2021): January - June 2021 ]]>
Publisher : <![CDATA[Universitas Hayam Wuruk Perbanas ]]>
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DOI: 10.14414/tiar.v11i1.2000
<![CDATA[East Java Province is a province in Indonesia that has cultural diversity and uniqueness. This is reflected, among other things, by the number of proverbs (in Javanese: unen-unen) used by the people of East Java. One of the popular Javanese proverbs, traditional sayings that express a perceived truth based on common sense or experience, in East Java Province is ‘Jer Basuki MawaBeya’ which means that all success requires sacrifice, or in other words, if someone wants to achieve success, there must be a cost. In the context of improving audit quality, if a company decides to employ external auditor services, the company must pay fees for the external auditor services. The abnormal audit fees paid by the company will have an effect on the increase in audit quality.]]>
<![CDATA[AKUNTANSI DALAM ERA URBAN BERDASARKAN PERSPEKTIF PANCASILA DAN AL-QURAN ]]>
<![CDATA[Geovani Geovani]]>;
<![CDATA[Erina Sudaryati]]>
<![CDATA[ AL-QARDH Vol 3, No 1 (2018): AL-QARDH ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Negeri Palangka Raya ]]>
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DOI: 10.23971/jaq.v3i1.1183
<![CDATA[Urban society is a group of social creatures that need each other in a common life called the community. Accounting as a science is used every day and every moment in human life. Pancasila is also proved to have a meaning related to that has been written in the Quran as the holy book of Muslims. This paper will discussed about accounting in the urban era based on the point of view of Pancasila and Al-Quran. This research is based on the ontology aspect of the relitas that occurs in Indonesian urban society.]]>
<![CDATA[PENTINGNYA PENILAIAN ETIS DALAM PENGUNGKAPAN SKANDAL AKUNTANSI ]]>
<![CDATA[Silfia Herlina]]>;
<![CDATA[Erina Sudaryati]]>
<![CDATA[ Jurnal Akuntansi Multiparadigma Vol 11, No 1 (2020): Jurnal Akuntansi Multiparadigma (April 2020 - Agustus 2020) ]]>
Publisher : <![CDATA[Universitas Brawijaya ]]>
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DOI: 10.21776/ub.jamal.2020.11.1.11
<![CDATA[Abstrak: Pentingnya Penilaian Etis dalam Pengungkapan Skandal Akuntansi. Penelitian ini berupaya untuk membuktikan adanya efek penilaian etis dalam memediasi kepekaan etis dan whistleblowing. Metode analisis yang digunakan adalah Partial Least Square (PLS) dengan sampel auditor yang bekerja di Inspektorat Jawa Timur dan Lembaga Audit Tertinggi Indonesia. Penelitian menunjukkan bahwa proses individu melakukan penilaian etis akan berdampak pada setiap tindakan dan keputusan yang diambil sehingga lebih peka untuk mengungkap tindakan penyelewengan dari berbagai kasus yang ditangani. Oleh karena itu, pihak terkait sebaiknya memperhatikan aspek penilaian dan kepekaan etis sebagai salah satu hal yang dipertimbangkan dalam melakukan pengungkapan Abstract: The Importance of Ethical Judgment in Disclosure of Accounting Scandals. This study seeks to prove the effect of ethical judgments in mediating ethical sensitivity and whistleblowing of accounting scandals. The method used is the Partial Least Square (PLS) with a sample of auditors working in the East Java Inspectorate and the Supreme Audit Institution of Indonesia. This study shows that an individual's process of carrying out ethical judgments will have an impact on every action taken so that it is more sensitive to uncovering the deviations from the various cases. Therefore, related parties should pay attention to aspects of ethical judgment and ethical sensitivity as the main things considered.]]>
<![CDATA[HOW DECISION MAKING TO THE AUDIT FEE, AUDIT COMMITTEE ON A AUDIT QUALITY ]]>
<![CDATA[Aprilya Dwi Yandari]]>;
<![CDATA[Erina Sudaryati]]>
<![CDATA[ JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 15 No 2 (2017) ]]>
Publisher : <![CDATA[Universitas Jember ]]>
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DOI: 10.19184/jauj.v15i2.6873
<![CDATA[This article writes related the purpose of writing is to measure the extent of audit fees, audit committee on audit quality in a decision making. When to pay a fee should not be done by an auditee, because avoiding the existence of a form of problem to the loss of an auditor independence. Especially for clients who have opinions other than unqualified (WTP). It may also encourage an auditee to pressure the auditor, such as the form of pressure that will replace his or her public accounting firm with another accounting firm. Fee audit and audit committee are very influential in audit quality, when the actual audit cost is higher than normal audit cost. And then, audit fee of expensive can create an incentive to the auditor to agree on client pressure in a form of report result so that it can result to quality audit. In addition, audit fees also arise over a clients business risk relationship which has important implications for the obligation of an independent auditor for an audit that has been allegedly negligent in doing so, as well as on audit fees which theoretically relate to both an audit effort and a business's risk auditors. Keywords: Fee Audit, Audit Committee, Audit Quality, Financial Statements]]>
