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PENGARUH KINERJA KEUANGAN TERHADAP ALOKASI BELANJA MODAL DAN PERTUMBUHAN EKONOMI KABUPATEN/KOTA DI JAWA TENGAH Sularso, Havid; Restianto, Yanuar E.
Media Riset Akuntansi Vol 1, No 2 (2011): Agustus
Publisher : Universitas Bakrie

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Kemampuan keuangan daerah ditunjukkan dengan kinerja keuangan, dapat digunakan sebagai alat mengukur keberhasilan daerah dalam menjalankan otonomi daerah. Kemajuan satu daerah salah satunya dapat ditinjau dengan pertumbuhan ekonomi yang baik. Salah satu faktor yang memengaruhi pertumbuhan ekonomi adalah investasi yang dikeluarkan oleh pemerintah daerah sebagai stimulus ekonomi. Tujuan dari penelitian ini adalah untuk menguji pengaruh kinerja keuangan terhadap alokasi belanja modal dan pertumbuhan ekonomi. Metoda analisis data menggunakan Structural Equation Modeling (SEM) dengan bantuan program Analysis of Moment Structures (AMOS). Hasil penelitian ini menunjukkan bahwa alokasi belanja modal dipengaruhi oleh kinerja keuangan, alokasi belanja modal berpengaruh terhadap pertumbuhan ekonomi, dan pertumbuhan ekonomi secara tidak langsung dipengaruhi oleh kinerja keuangan daerah. Implikasi dari penelitian ini adalah bahwa pemerintah daerah harus senantiasa meningkatkankinerjakeuangannyakarenaberdampakpadapeningkatanbelanjamodal, sehingga harus mendapatkan prioritas yang memadai. Kata kunci: kinerja keuangan, alokasi belanja modal, pertumbuhan ekonomi

SISTEM INFORMASI GEOGRAFIS PETA PENANAMAN MODAL KABUPATEN CILACAP Chasanah, Nur; Restianto, Yanuar Eko; Iskandar, Dadang; Dinanti, Aldila
Dinamika Rekayasa Vol 16, No 1 (2020): Jurnal Ilmiah Dinamika Rekayasa - Februari 2020
Publisher : Jenderal Soedirman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20884/1.dr.2020.16.1.322

Pemanfaatan teknologi semakin mempengaruhi perkembangan suatu daerah, khususnya dalam hal ini adalah potensi penanaman modal yang ada pada kabupaten Cilacap. Banyak investor yang tertarik untuk berinvestasi di kabupaten Cilacap, namun kurang tepat dan cepatnya informasi menyulitkan para investor yang akan berinvestasi. Dinas Penanaman Modal dan Pelayanan Terpadu Satu Pintu (DPMPTSP) kabupaten Cilacap membutuhkan sebuah sistem yang dapat mengelola data secara cepat dan tepat dalam menyajikan informasi yang dibutuhkan investor dan juga menarik minat investor untuk berinvestasi di kabupaten Cilacap. Tujuan dari penelitian ini adalah untuk membantu investor dalam memperoleh informasi terkait keadaan dan nilai investasi yang diimplementasikan dalam sistem informasi geografis yang menggambarkan peta penanaman modal untuk sektor-sektor potensi investasi yang ada di kabupaten Cilacap dengan berbasis web. Metode yang digunakan pada penelitian ini adalah metode waterfall serta menggunakan bahasa pemrograman PHP dan basis data MySQL pada pengembangan sistemnya. Implikasi hasil dari pengimplementasian sistem informasi geografis ini dapat dijadikan upaya dalam peningkatan kualitas layanan berbasis website yang sangat berpengaruh terhadap kegiatan penanaman modal yang akan dilakukan oleh para investor sehingga kabupaten Cilacap dapat terus berkembang dan memanfaatkan sistem informasi geografis dalam menyajikan informasi potensi penanaman modal.

Pengaruh opini audit, sistem pengendalian intern pemerintah dan transparansi laporan keuangan pemerintah daerah terhadap kasus korupsi di daerah war kini; Icuk Rangga Bawono; Yanuar E Restianto
AKUNTANSI DEWANTARA Vol 4 No 2 (2020): AKUNTANSI DEWANTARA VOL. 4 NO. 2 OKTOBER 2020
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26460/ad.v4i2.8046

Penelitian ini dilakukan dengan tujuan untuk mengetahui pengaruh opini audit, sistem pengendalian internal pemerintah, dan transparansi laporan keuangan pemerintah daerah terhadap kasus korupsi di daerah. Populasi dalam penelitian ini mencakup semua kabupaten dan kota di Indonesia tahun 2016-2018, yaitu 1.542 pemda. Sampel yang digunakan diambil berdasarkan metode purposive sampling dengan total 384 kabupaten/kota. Kemudian, analisis data yang digunakan adalah analisis regresi logistik dengan SPSS versi 23.0. Hasil penelitian menunjukkan bahwa (1) opini audit tidak berpengaruh terhadap semakin rendah kasus korupsi di daerah. (2) Sistem pengendalian internal pemerintah tidak berpengaruh terhadap kasus korupsi di daerah. (3) Transparansi laporan keuangan pemerintah daerah tidak berpengaruh terhadap kasus korupsi di daerah.

The Effect of Profitability, Company Size, Solvency, and Public Accounting Firm Size to Audit Delay on Mining Companies Elfrida Nadya Nathasya; Negina Kencono Putri; Yanuar Eko Restianto
Valid: Jurnal Ilmiah Vol 18 No 1 (2021)
Publisher : Sekolah Tinggi Ilmu Ekonomi AMM

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The purpose of this research is to know and analyze the effect of determinants such as previous audit opinion, debt default, audit gender, and size of public accounting firm on the acceptance of going concern audit opinion on mining company which listed on Indonesia Stock Exchange in 2017-2018. Population on this research are all mining companies that listed on Indonesia Stock Exchange period 2017-2018. Total of observed data in this research is 76 companies. Sampling is done by using purposive sampling method that chosen by certain criteria. Based on the research and data analysis technique using regression analysis with SPSS Application, it shows that previous audit opinion, audit gender, and size of public accounting firm has no significant effect ongoing concern audit opinion. While debt default has a significant effect on going concern audit opinion. The implication from the result above is the result of the analysis show that the variable which play a significant role and have significant effect according to the hypothesis is debt default. So this variable must absolutely be a consideration for auditor in the decision process of giving going concern audit opinion, because it can show the ability of the company to pay their debt at due date which can affect operational activity of a company. To decrease the chance of accepting non going concern audit opinion, the company can increase their current assets, and also decrease their current liabilities. And then for the variable which don’t play a significant role and have no significant effect if according to the hypothesis are previous audit opinion, audit gender, and size of public accounting firm. Even the effect of those variable were not significant, it also must be a consideration for the auditor in decide the audit opinion for a company, and must be a consideration for the third party in deciding which company they want to invest.

By Hook Or By Crook: From Pedicab Drivers to Company Owners through Start-Up Worker Co-Operatives Novita Puspasari; Yanuar E Restianto
Performance: Jurnal Personalia, Financial, Operasional, Marketing dan Sistem Informasi Vol 27 No 1 (2020): Performance
Publisher : Faculty of Economics and Business Universitas Jenderal Soedirman

Disruption of information technology has threatened several jobsin the informal sector. As a result, the income gap between the rich and the poor can get wider. In Purwokerto, Central Java, the emergence of online application-based transportation has disrupted the work of becak drivers. This research used actionresearch method. In action research, researcher conduct research and at the same time make changes and interventions to the object. In the first stage, diagnosis,it was found that becak drivers' work was no longer competitive. Therefore, the intervention made with establishing a start-up worker co-operativesmodel, an online-based worker-cooperative for former becak drivers. In this model, becak drivers are directed to work in service sectors, such as cleaning service, gardener, plumber, and other service works.Orderingprocess can bemade through online application which can be downloaded for free in android devices.There are two implications in this study. First, in theory, this study offers a relatively new model, start-up worker co-operative. This model enables all workers to be owners in their co-operative company. Second, in practice, if successfully implemented, this model can be replicated for other sectors and other regions. As a result, start-up worker co-operative can be one solution to overcome income inequality.

Behind Rural Tourism: A Tool and a Panacea Yudha Aryo Sudibyo; Novita Puspasari; Yanuar E. Restianto
EKO-REGIONAL Vol 14, No 1 (2019)
Publisher : Jurusan Ilmu Ekonomi dan Studi Pembangunan Universitas Jenderal Soedirman

After the issuance of the village law, villages in Indonesia are required to be economically independent by utilizing their potentials. This study aims to find out main potentials of villages in Banyumas to be developed into village-owned enterprise business units and explore the reasons why villages choose this potential as a village-owned enterprise business unit. This study uses a qualitative approach with data collection methods using focused group discussion and in-depth interviews. The results of this study indicate that of the seven villages participating in the research, six villages chose rural tourism as the main business unit of their village-owned enterprise. Most villages choose rural tourism because they consider that there has been a successful model of rural tourism enterprises in Indonesia and because rural tourism is considered as a solution to various problems.Keywords: Village Law, Rural Tourism, Village-Owned Enterprise, Village Autonomy.

The Implementation of Benford's Law to Detect Indications of Corruption Patterns in Government Institutions Yanuar E. Restianto; Yudha Aryo Sudibyo; Achsanul Qosasi; Suwarno Suwarno
Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara 2021: JTAKEN Vol. 7 No. 2 December 2021
Publisher : Badan Pemeriksa Keuangan Republik Indonesia

Disclosure of corruption cases requires a collaboration of experts in law, accounting, and auditing. In Indonesia's context, corruption patterns in government institutions can be identified based on the types of expenditure and the timing of cash disbursements. This study aims to reveal the indications and patterns of corruption in Indonesian government institutions. This study uses data on cash disbursements to detect indications and patterns of corruption. The first-digit, second-digits and first-two-digits digital analysis methods based on Benford's law were employed to analyze the data. This study found differences in cash disbursement transactions data value and Benford's law value. Furthermore, this study also discovers that corruption in government institutions follows a pattern in which corruptions often occur in the procurement of goods/services, purchases of food and beverage, and miscellaneous payments. The indications of corruption transpire throughout the year and show an increase at the end of the year (i.e., October to December), suggesting a 'year-end rush' and a phenomenon of 'hurry-up spending' in government institutions. Another pattern is related to digit groups of 30, 50, 60, and 90 committing corruption through cash disbursement transactions deliberately.

By Hook Or By Crook: From Pedicab Drivers to Company Owners through Start-Up Worker Co-Operatives Novita Puspasari; Yanuar E Restianto
Performance: Jurnal Personalia, Financial, Operasional, Marketing dan Sistem Informasi Vol 27 No 1 (2020): Performance
Publisher : Faculty of Economics and Business Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar

Disruption of information technology has threatened several jobsin the informal sector. As a result, the income gap between the rich and the poor can get wider. In Purwokerto, Central Java, the emergence of online application-based transportation has disrupted the work of becak drivers. This research used actionresearch method. In action research, researcher conduct research and at the same time make changes and interventions to the object. In the first stage, diagnosis,it was found that becak drivers' work was no longer competitive. Therefore, the intervention made with establishing a start-up worker co-operativesmodel, an online-based worker-cooperative for former becak drivers. In this model, becak drivers are directed to work in service sectors, such as cleaning service, gardener, plumber, and other service works.Orderingprocess can bemade through online application which can be downloaded for free in android devices.There are two implications in this study. First, in theory, this study offers a relatively new model, start-up worker co-operative. This model enables all workers to be owners in their co-operative company. Second, in practice, if successfully implemented, this model can be replicated for other sectors and other regions. As a result, start-up worker co-operative can be one solution to overcome income inequality.

The Effectiveness of Investigative Audit: Role of Whistleblowing System in Disclosing Fraud in Yogyakarta, Indonesia Resha Monica Putri; Atiek Sri Purwati; Wita Ramadhanti; Yanuar E. Restianto
Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara 2022: JTAKEN Vol. 8 No. 2 December 2022
Publisher : Badan Pemeriksa Keuangan Republik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28986/jtaken.v8i2.1106

This study aims to analyze the whistleblowing system’s effect on fraud disclosure with the effectiveness of investigative audits as a mediator. Data collection was conducted by distributing questionnaires to the functional employee of Yogyakarta’s Inspectorate comprising auditors and Government Affairs Supervision in the Regions (Pengawas Penyelenggaraan Urusan Pemerintahan di Daerah, P2UPD). Data analysis was conducted using WarpPLS, with research results proving that the whistleblowing system significantly impacts fraud disclosure and the effectiveness of investigative audits. Furthermore, it will prove that the effectiveness of investigative audits significantly affects fraud disclosure and mediates the whistleblowing system’s effect on fraud disclosure. The result implies that optimizing the supporting factors in the whistleblowing system and the investigative audit examination process can improve fraud disclosure in Yogyakarta.

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