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All Journal International Journal of Evaluation and Research in Education (IJERE) Jurnal Akuntansi & Auditing Indonesia AL-ISHLAH: Jurnal Pendidikan Jurnal Manajemen Jurnal Akuntansi dan Bisnis Social, Humanities, and Educational Studies (SHEs): Conference Series MANAJEMEN DEWANTARA Sebelas Maret Business Review Budimas : Jurnal Pengabdian Masyarakat Jurnal Penelitian

Muhtar Muhtar

Universitas Sebelas Maret

Author-ID : 2889379

Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Efektivitas Integrasi Sistem Informasi Perencanaan, Penatausahaan, dan Akuntansi: Studi pada Universitas Sebelas Maret Muhtar Muhtar; Sutaryo Sutaryo; Prihatnolo Gandhi Amidjaya
Jurnal Akuntansi dan Bisnis Vol 20, No 2 (2020)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

The existence of an empirical study on the effectiveness of information systems is necessary for university that implements an integrated information system in planning, administration and finance. This study comprehensively evaluates the effectiveness of integrated information system in Universitas Sebelas Maretand explores its determinants. The analysis results show that the implementationof integrated information system in Univerasitas Sebelas maret is considered to be effective, both in terms of informationquality, informationusefulness, user satisfaction, impact on individuals, and impact on entities. Furthermore, we find that system quality and management support had positive effect on information systemseffectiveness. This research contributes to the practice and development of integrated information systems at Universitas Sebelas Maret through relevant policies and contributes to enriching the literature on information systems studies in higher education institutions.Keberadaan studi empiris mengenai efektivitas sistem informasi sangat diperlukan bagi Universitas Sebelas Maret (UNS) sebagai salah satu perguruan tinggi negeri terkemuka di Indonesia yang menerapkan sistem informasi terintegrasi perencanaan, penatausahaan, dan keuangan. Penelitian ini secara komprehensif mengevaluasi efektivitas sistem informasi terintegrasi UNS serta mengeksplorasi lebih dalam mengenai faktor-faktor yang mempengaruhinya. Hasil analisis menunjukkan bahwa sistem informasi yang diterapkan di UNS dinilai telah efektif, baik dari segi kualitas informasi, kegunaan informasi, kepuasan pengguna, dampak bagi individu, dan dampak bagi entitas. Selanjutnya, ditemukan bahwa kualitas sistem dan dukungan manajemen berpengaruh positif pada efektivitas sistem informasi. Penelitian ini memberikan kontribusi bagi praktik dan pengembangan sistem informasi terintegrasi di UNS melalui kebijakan-kebijakan yang relevan serta berkontribusi memperkaya literatur studi sistem informasi di institusi perguruan tinggi.

Penentu transparansi pemerintah daerah: sebuah studi pada pemerintah daerah di Indonesia Muhtar Muhtar; Deni Ariyanto Putro; Sutaryo Sutaryo
Jurnal Akuntansi dan Auditing Indonesia Vol 21, No 2 (2017)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jaai.vol21.iss2.art6

We analysed transparency in 394 local government in Indonesia during 2012-2015 period using sociodemography, fiscal, institutional, and economy factors. Transparency is assessed from the result of transparency assessment on local government level from the Commission of Information for Indonesia (Komisi Informasi Indonesia). We use the ratio of elder and human development index as demographic factors; fiscal capacity and leverage as fiscal factors; ideology and the level of local government head vistory as institutional factors; and unemployment level and gross domestic product as economic factors. The data is analysed using panel data regressiong. The analysis result shows that the ratio of elder has negative effect on transparency, but the level of fiscal decentralization, leverage, ideology, unemployment, and economic activity has positive effect on local government transparency in Indonesia. Meanwhile, human resource development and the level of local government head victory have no effect on local government transparency. These results imply that local government needs to increase the level of fiscal decentralization and economic activity at the local government level, as well as reducing the number of unemployment to optimize the transparency in their local government. Future research should try using another transparency measurement such as transparency in local government website and using another factor such as local government environment.

Akuntabilitas Pengelolaan Keuangan dalam Mendorong Kemajuan Pemerintahan Desa Muhtar Muhtar; Nurhasan Hamidi; Asri Diah Susanti
BUDIMAS : JURNAL PENGABDIAN MASYARAKAT Vol 4, No 1 (2022): BUDIMAS : VOL. 04 NO. 01, 2022
Publisher : LPPM ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/budimas.v4i1.3903

Kegiatan pengabdian ini didasari pentingnya pengembangan sumber daya manusia (SDM) pengelolaan keuangan daerah di tingkat desa, khususnya di Desa Singodutan, Kecamatan Selogiri, Kabupaten Wonogiri. Implementasi undang-undang dana desa menjadi tantangan bagi SDM di pemerintah desa dalam hal pengelolaan keuangan guna mewujudkan pemerintah desa yang akuntabel. Fokus kegiatan pengabdian ini adalah peningkatan kapasitas aparat Desa Singodutan pada bidang akuntansi dan pengelolaan keuangan melalui program pelatihan intensif dan pendampingan dengan tujuan pendalaman tentang proses pengelolaan keuangan. Target peserta kegiatan pengabdian ini adalah seluruh personil aparat Desa Singodutan. Hasil pendampingan berupa pembuatan video sebagai alat transparansi pengelolaan keuangan desa, pendampingan ke badan usaha milik desa sebagai solusi peningkatan kapasitas keuangan desa, dan pendampingan penyusunan laporan keuangan desa. Kata Kunci: Akuntabilitas, Pemerintahan Desa, Pengelolaan Keuangan. Abstract: This community service activity is based on the importance of developing human resources (HR) in financial management in the village, especially in Singodutan, Selogiri, Wonogiri. The implementation of the village fund law is a challenge in terms of financial management in order to realize an accountable village government. The focus of this activity is to increase the capacity of the Singodutan Village apparatus in the field of accounting and financial management through intensive training and mentoring programs with the aim of deepening the financial management process. The target participants for this service activity are all personnel of the Singodutan Village apparatus. The results of the assistance to make videos as a tool for transparency in village financial management, assistance to village-owned enterprises as a solution to increase village financial capacity, and assistance in preparing village financial reports. Keyword: accountability, village goverment, financial management.

Use of E-Assessment to Support Assessment of Economic Learning during the Covid-19 Pandemic Cholifah Punta Rinatamin; Sigit Santosa; Muhtar Muhtar
Social, Humanities, and Educational Studies (SHEs): Conference Series Vol 4, No 3 (2021): Social, Humanities, and Educational Studies (SHEs): Conference Series
Publisher : Universitas Sebelas Maret

The closure of schools, not only disrupts teaching for students around the world but also affects assessments and causes many exams to be postponed or canceled. The purpose of this study was to determine the e-assessment media used and the barriers for teachers to carry out assessments of economic learning in secondary education units in Indonesia during the Covid-19 pandemic. This research uses descriptive analysis method. The results showed that 59.1% of teachers used google classroom as a medium for assessment and the rest used other applications in the learning assessment process. The obstacles faced include geographical conditions, device specifications, and the level of student activity. The use of this application is tailored to the needs and abilities of teachers and students in combining technology and student assessment needs.

BEBAN KEBIJAKAN DI BUMN DAN REFORMASI BUMN Muhtar muhtar; Aldy Fariz Achsanta
JURNAL MANAJEMEN Vol 13 No 1 (2023): JURNAL MANAJEMEN VOL. 13 NO. 1 JUNI 2023
Publisher : Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/jm.v13i1.3243

Polemics over the management of State Owned Enterprises in various parts of the world, which are full of inefficiency and expropriation by politicians, have prompted major reforms, both in terms of ownership structure and the implementation of good corporate governance. It is hoped that with these reforms, the governance of State Owned Enterprises will become more efficient and transparent. However, the reform of State Owned Enterprises through changes in ownership structure without removing the burden of policy actually makes the privatized State Owned Enterprises perform worse due to being trapped in the soft budget syndrome. Thus, the reform of State Owned Enterprises actually invites a lot of skepticism in several countries. Therefore, this study examines the previous literature that presents empirical and theoretical facts regarding the management of State Owned Enterprises around the world. Based on the previous literature review, State Owned Enterprise reform will be nil if it is not followed by removing the burden of policy. The burden of the policy will be a hindrance for State Owned Enterprises in carrying out efficiency so that State Owned Enterprises will find it difficult to compete with private companies in the market and tend to rely on subsidies or capital assistance from the government to survive. Keywords :State Owned Enterprise, Policy, reformation

The Role of Internal Control Unit (SPI) To Achieve Good University Governance Salman Alfarisy Totalia; Budi Wahyono; Triyanto Triyanto; Muhtar Muhtar; Dowes Ardi Nugroho
AL-ISHLAH: Jurnal Pendidikan Vol 14, No 3 (2022): AL-ISHLAH: Jurnal Pendidikan
Publisher : STAI Hubbulwathan Duri

To achieve the principle of good university governance, the use of state finances must be managed orderly, regulatory, efficiently, economically, effectively, transparently, responsibly and having fair sense and properly from the planning, implementation and its accountability process. In reality, not all universities are able to achieve the good university governance principles. This article aims to find out how the role of Internal Control Unit (SPI) in achieving the principles of good university governance in universities. We used qualitative method to find out how the role of SPI in achieving the good university governance principles. The informants in this study were selected by purposive sampling. Data collection was carried out by interview and the data analysis technique was carried out by data reduction, data presentation and making conclusion. The conclusion of this research was that the SPI had important role in the effort to achieve the principle of good university governance. However, there were some problems related to ineffectiveness of the SPI's role. The results of this research were to provide recommendation as well on the importance of research related to the effectiveness of internal control in higher education.

Non-compliance to SAP on local governments in Indonesia: The impact of internal control weaknesses in internal control in accounting and financial reporting and regional complexity Muhtar Muhtar
Jurnal Penelitian Vol 19, No 1 (2022): June 2022
Publisher : University of Merdeka Malang

This study attempts to analyze the impact of internal control weaknesses in accounting and financial reporting as well as local government complexity on the non-compliance with Government Accounting Standard (SAP) implementation in Indonesian local governments. Using secondary data from the audit results from the Supreme Audit Board (BPK) on Local Government Financial Reports (LKPD), this study finds that there are still non-compliance with SAP in a number of local governments in Indonesia since the application of accrual-based accounting was required in 2015. On the bright side, the number of non-compliance continues to decrease from year to year. Further, this study reveals that the weakness of internal control in accounting and financial reporting as well as regional complexity has a positive effect on non-compliance with SAP implementation. This research encourages local governments to evaluate and make improvements to the existing internal control weaknesses and accommodate the high complexity level through the development of adequate accounting competencies as well as effective and efficient accounting and financial reporting systems. Thus, local governments can produce LKPD that are compliant with SAP with more reliable and relevant financial information.

Banking Market Structure and Firm Productivity: Evidence from Indonesia Muhtar muhtarr; Agista Putri Prameswari
MANAJEMEN DEWANTARA Vol 6 No 2 (2022): MANAJEMEN DEWANTARA
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26460/md.v6i2.12843

This paper empirically examines the impact of banking market structure on the productivity of small and medium enterprises. Arguably, the more competitive the banking industry, the more access to finance and the lower cost of borrowing. Eventually, it could lead to better performance of small and medium enterprises. We combine two different datasets which are dataset on small and medium enterprises and the dataset on banking. Finally, we end up with more than 91,000 firm-year observations. Our empirical results show that banking competition has significant effect on the performance of small and medium enterprises. More particular, we find that the less banking competition, the lower the performance of small and medium enterprises. Keywords: banking market structure, firm productivity, small and medium enterprises, Indonesia

Karakteristik Legislatif dan Ketepatwaktuan Anggaran: Studi Empiris pada Pemerintah Daerah di Indonesia Muhtar
MANAJEMEN DEWANTARA Vol 6 No 3 (2022): MANAJEMEN DEWANTARA
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26460/md.v6i3.12872

This study aims to examine the effect of local legislative characteristics on the timeliness of local government budgets in Indonesia. Using secondary data from the authorized institutions, this study generates 2032 observations covering all local governments in Indonesia during 2015-2018 that were analyzed using multiple linear regression. The research findings show that most local governments in Indonesia have been able to validate the Local Revenue and Expenditure Budget (APBD) on time, although there are still several local governments that are late by exceeding the deadline of the APBD validation date. Furthermore, the analysis results reveal that legislative political competition has a negative effect on local government budgeting timeliness while legislative size has a positive effect. However, this study finds no significant effect of legislative gender representation considering the relatively low political representation of women in the Regional People's Representative Council (DPRD). From the analysis results obtained, this study emphasizes that the DPRD as the people’s representation must always maintain the quality of supervision in the preparation of the budget even though there is political competition and differences in interests. The people should also increase the representation of women in the DPRD to support equality and support the implementation of DPRD functions. In addition, local governments must also have an adequate number of DPRD members as needed. Thus, local governments can fulfill the timeliness of the APBD validation as a form of local government financial accountability. Keywords: local government; budgeting timeliness; political competition; gender representation; legislative size

PERBANKAN DAN PENINGKATAN LITERASI SERTA INKLUSI KEUANGAN Muhtar
MANAJEMEN DEWANTARA Vol 7 No 1 (2023): MANAJEMEN DEWANTARA
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26460/md.v7i1.12943

Financial inclusion is widely regarded as a key towards reducing inequality. Providing a better access to finance helps to reduce poverty by granting more equal opportunity to grow. Therefore, to promote a more inclusive economic growth, G20 countries establish principles for innovative financial inclusion to share and promote together the development of inclusive finance. This study reviews previous both empirical and theoritical literatures to provide more evidences how the current body of literature has examined financial inclusion. Based on the previous literature, financial inclusion is determined not only by the lower cost but also distance to service, legal protection and political stability. Hence, providing wider range of services, a better legal protection and political stability is necessery particularly to promote more inclusive economic growth which is associated to financial inclusion. Keywords: Banking, Financial inclusion, Literate

Co-Authors Agista Putri Prameswari Aldy Fariz Achsanta Asri Diah Susanti Budi Wahyono Cholifah Punta Rinatamin Cicilia Dyah Sulistyaningrum Indrawati Dede Rusmana Deni Ariyanto Putro Dowes Ardi Nugroho Nurhasan Hamidi Prihatnolo Gandhi Amidjaya Salman Alfarisy Totalia Sigit Permansah Sigit Santosa Sutaryo Sutaryo Sutaryo Sutaryo Triyanto Triyanto

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