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All Journal Nominal: Barometer Riset Akuntansi dan Manajemen E-Jurnal Akuntansi Universitas Udayana Akmenika : Jurnal Akuntansi dan Manajemen Journal of Accounting and Investment JMMR (Jurnal Medicoeticolegal dan Manajemen Rumah Sakit) Riset Akuntansi dan Keuangan Indonesia Jurnal Kajian Akuntansi Jurnal ASET (Akuntansi Riset) BERDIKARI : Jurnal Inovasi dan Penerapan Ipteks JIA (Jurnal Ilmiah Akuntansi) Reviu Akuntansi dan Bisnis Indonesia Prosiding Seminar Nasional Program Pengabdian Masyarakat JMMR (Jurnal Medicoeticolegal dan Manajemen Rumah Sakit)
Suryo Pratolo
Universitas Muhammadiyah Yogyakarta
Agriculture, Biological Sciences & Forestry Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Economics, Econometrics & Finance Education Health Professions Medicine & Pharmacology Nursing Public Health Social Sciences Other

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Good University Governance Dan Kinerja-Pt: Model Pemetaan Dan Perancangan Kinerja-Pt Melalui Kualitas & Kompetensi Lulusan, Pelayanan Serta Daya Saing Menuju Kualitas Lulusan Dan World Class University Pratolo, Suryo; Jatmiko, Bambang; Manuhara, Wahyu
Akmenika Vol 12, No 1 (2015): AKMENIKA
Publisher : Akmenika

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Abstract

The purpose of this research is to build Mapping Patterns and Good Design and Performance-PT: Quality and Graduate Competency, Services and competitiveness towards quality graduates and World Class University. Basing a common phenomenon that attempts Universities to wards international reputation in the fields of science, technology and art as mandated in the vision and mission of the University, should be managed seriously, education and research, and community service to build a shared commitment in supporting the quality of human resources in all areas in a sustainable manner. The problem in this research is low competitiveness of Indonesian state human resources is one of the nations major problems that require action immediately. According to data from the World Economic Forum, Indonesias competitiveness in 2013-2014 was ranked 38th out of 148 countries surveyed. Factors that affect the competitiveness of a nation is a community education. Research methods, using a survey method approach: pre-survey, observation, data used is secondary data, with the Forum Group Discussion. The results of the study all University at 5 Kopertis already mapped well, but not all integrated based on IT-Web (80%) means that the leadership commitment needs to be improved. Researchers have carried out the design of IT-Web and will be implemented in year 2 (two).
Kinerja Pusat Pertanggungjawaban Rumah Sakit dalam Perspektif Balanced Scorecard Nurcahya, Andi; Pratolo, Suryo
JMMR (Jurnal Medicoeticolegal dan Manajemen Rumah Sakit) Vol 6, No 1 (2017): April
Publisher : Universitas Muhammadiyah Yogyakarta in Clollaboration with ADMMIRASI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jmmr.6129

Abstract

This research object being studied are representative of each of the staff of the hospital. The number of respondents in this study were as many as 30 of the 38 respondents in this hospital were sampled by simple random sampling which will then be asked to fill out questionnaires related to the five variables studied in this study. According to the research found that the leadership competencies and positive effect on employee satisfaction. Furthermore, job satisfaction has positive influence on employee performance are also positively affects employee performance accountability hospital center performance with the balanced scorecard perspectives. in addition, also found that the competence and leadership have a direct positive effect on the performance of responsibility centers hospital with balanced scorecard perspectives.
Good University Governance Dan Kinerja-Pt: Model Pemetaan Dan Perancangan Kinerja-Pt Melalui Kualitas & Kompetensi Lulusan, Pelayanan Serta Daya Saing Menuju Kualitas Lulusan Dan World Class University Pratolo, Suryo; Jatmiko, Bambang; Manuhara, Wahyu
Akmenika Vol 12, No 1 (2015): AKMENIKA
Publisher : Universitas PGRI Yogyakarta

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Abstract

The purpose of this research is to build Mapping Patterns and Good Design and Performance-PT: Quality and Graduate Competency, Services and competitiveness towards quality graduates and World Class University. Basing a common phenomenon that attempts Universities to wards international reputation in the fields of science, technology and art as mandated in the vision and mission of the University, should be managed seriously, education and research, and community service to build a shared commitment in supporting the quality of human resources in all areas in a sustainable manner. The problem in this research is low competitiveness of Indonesian state human resources is one of the nation's major problems that require action immediately. According to data from the World Economic Forum, Indonesia's competitiveness in 2013-2014 was ranked 38th out of 148 countries surveyed. Factors that affect the competitiveness of a nation is a community education. Research methods, using a survey method approach: pre-survey, observation, data used is secondary data, with the Forum Group Discussion. The results of the study all University at 5 Kopertis already mapped well, but not all integrated based on IT-Web (80%) means that the leadership commitment needs to be improved. Researchers have carried out the design of IT-Web and will be implemented in year 2 (two).
Determinants of Whistleblowing Intention of Employees in Universities: Evidence from Indonesia Pratolo, Suryo; Sadjiman, Vidya Putri; Sofyani, Hafiez
Riset Akuntansi dan Keuangan Indonesia Vol 5, No 1 (2020): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v5i1.9443

Abstract

Corruption in higher education institutions (HEI) is serious issue that has become a focus by many parties. The amount of state losses caused by fraudulent behavior in the management of university finances makes research related to whistleblowing at universities very urgent. Hence, this study aims to examine how perceived personal costs, perceived fraud seriousness, and attitude influence whistleblowing intention of university employees. This research was conducted in two universities in Manado, North Sulawesi, Indonesia. The research samples were permanent employees including lecturers and staffs. Data obtained by distributing questionnaires directly to the respondents. Hypothesis testing uses multiple regression analysis techniques. This study found that perceived personal costs have a negative effect on whistleblowing intention. Meanwhile, perceived fraud seriousness and attitude have a positive effect on whistleblowing intention. Discussion, implications and further research suggestions are presented in this paper.
Analisis terhadap Dugaan Pemanfaatan Belanja Hibah, Belanja Bantuan Sosial dan Belanja Bantuan Keuangan Oleh Incumbent dalam Pemilukada Serta Efektivitasnya terhadap Pendapatan Asli Daerah Amalia, Citra Rizki; Pratolo, Suryo
Journal of Accounting and Investment Vol 14, No 1: January 2013
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

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Abstract

The purpose of this research to proves whether there is the use of grant spending, social assistance spending and financial assistance spending by incumbent in Local General Election. This research is also to test effectiveness enhancement of grant spending, social assistance spending and financial assistance spending through the influence the three spending sources to local income enhancement in  region of incumbent that conducted Local General Election 2011. The population of this research are both the province and regencies that conduct Local General Election 2011 with observation period 2009 until 2011. After purposived sampling, the result were get 62 region that conducted Local General Election consists of 37 region of incumbent area and 25 region of nonincumbent. The result of the analysis using SPSS shows that there is enhancement of grant spending, social assistance spending and financial assistance spending between before Local General Election and at the time of Local General Election in the region of incumbent in 2011. The results of the research that shows  the enhancement proves that there is possibility of the use the three sources of spending in the Local General Election by incumbent for his political interest.
Teknologi Informasi dan Peran Akuntan Manajemen Suatu Pendukung Manajemen Stratejik dalam Pencapaian Keunggulan Kompetitif Pratolo, Suryo
Journal of Accounting and Investment Vol 1, No 2: July 2000
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

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Abstract

Keunggulan kompetitif merupakan salah satu tujuan stratejik organisasi atau perusahaan. Untuk pencapaian suatu tujuan stratejik, manajer membutuhkan informasi internal maupun eksternal dari organisasi. Peran Akuntan Manajemen sangat besar dalam penyajian informasi tersebut. Perkembangan selanjutnya, Akuntan Manajemen diharapkan bukan hanya sebagai penyaji informasi yang berkualitas, namun harus bisa menganalisis dan memberi dukungan penuh pada pengambilan keputusan oleh manajer. Teknologi informasi memiliki kemampuan untuk mendukung peran Akuntan Manajemen dalam pencapaian tujuan stratejik tersebut. Tulisan ini berupaya membahas tujuan stratejik berupa keunggulan kompetitif, peran Akuntan Manajemen, dan peran teknologi informasi dalam pencapaian tujuan stratejik tersebut.
Pengaruh Publicness pada Hubungan Antara Partisipasi Pembuatan Anggaran dengan Kinerja Manajerial Pratolo, Suryo
Journal of Accounting and Investment Vol 3, No 1: January 2002
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

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Abstract

Research in the relationship between budgeting participation and managerial performance in Indonesia or abroad has shown inconsistent result. Beside that, In Indonesia, still little of researches touch the area of public sector, where if it done, it would support improving public services. With the background above, I try to replicate formerly researches about the relationship between budgeting participation and managerial performance on public and private sector organization in “Yogyakarta” and “Center of Java." This research also tries to look at if there is inducement of “publicness” to the relationship between budget participation and managerial performance. Using regression analysis, I can conclude that there is positive significant relationship between budget participation and managerial performance on two type organizations. Using the chow test, there is the inducement of “publicness” on that relationship. From the elasticity test, I can conclude that the relationship between budgeting participation and managerial performance in “Yogyakarta” and “Center of Java” is not elastic. Base on elasticity comparison, I can conclude that the relationship in private sector organization is more elastic than in public sector organization.
PENGARUH AUDIT MANAJEMEN, KOMITMEN ORGANISASIONAL MANAJER, PENGENDALIAN INTERN TERHADAP PENERAPAN PRINSIP-PRINSIP GOOD CORPORATE GOVERNANCE DAN KINERJA BADAN USAHA MILIK NEGARA DI INDONESIA Pratolo, Suryo
Journal of Accounting and Investment Vol 9, No 1: January 2008
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

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Abstract

Company performance and “good corporate governance” can’t run automatically. It needs the system and personnel aspects to drive. Base on the former research and literature study, researcher choose management audit, manager’s organization commitment, and internal control as exogenous variables that influence “good corporate governance” principles application and  company performance. Using the path analyses technique, this research results the research summary: there is a relationship between management audit, manager’s organization commitment, and internal control; there is no relationship between  management audit and manager’s organization commitment  on “good corporate governance” principles application directly and indirectly; there is influence of internal control on good corporate governance principles application directly; there is indirect relationship between internal control and company performance through “good corporate governance” principles application; and there is direct influence of management audit, internal control, and “good corporate governance principles application” on company performance. Other research resulted outcome is that internal control has the highest influence on “good corporate governance” principles application and company performance.
Peran Faktor-Faktor Keuangan Dan Pertumbuhan Ekonomi terhadap Penerimaan Pendapatan Asli Daerah Pratolo, Suryo; Yudha, Binang Sukma
Journal of Accounting and Investment Vol 12, No 2: July 2011
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

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Abstract

The objective of the study is to empirically examine the role of finacial factors ad economic growth to acceptance of regional own revenue. The samples of study are direct revenue, economic growth, and acceptance of regional own revenue in 2007–2009 at 391 municipal. The empirical results show that the employee expenditure has negative and significant directly effect to economic growth. While good and service expenditure has positive and significan on directly effect to economic growth. Capital expenditure has positive and not significan on directly effect to economic growth. While the employee expenditure has positive and significant on indirectly effect to acceptance of regional own revenue by means of economic growth. Good and service expenditure has positive and significant on indirectly effect to acceptance of regional own revenue by means of economic growth. Capital expenditure has positive and not significan on indirectly effect to acceptance of regional own revenue by means of economic growth. While directly effect of the economic growth to acceptance of regional own revenue are positve and not significant.
TRANSPARANSI DAN AKUNTABILITAS TATA KELOLA PEMERINTAHAN DAERAH DALAM HUBUNGANNYA DENGAN PERWUJUDAN KEADILAN DAN KINERJA PEMERINTAH DAERAH: SUDUT PANDANG APARATUR DAN MASYARAKAT DI ERA OTONOMI DAERAH Pratolo, Suryo
Journal of Accounting and Investment Vol 9, No 2: July 2008
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

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Abstract

This research examine the relationship among transparency, accountability, fairness, and performance of Wonosobo Local Government. There are two point of views (public and government officer perceptions) used in this research. Based on secondary data, path analysis was used to test the five hipotheses. The result of the analysis are: both transparancy dan accountability influence government performance. Transparency influence government’s performance directly while accountability influence on government performance indirectly through fairness. Each variable is on unoptimum level, so it can be concluded that the unoptimum government performance and fairness is influenced by unoptimum transparency and accountability. Based on this conclusions, it can be suggested to the local government in improving the transparancy and accountability to gain maximum government’s fairness and performance.
Co-Authors Alfi Muthia Anjani Alfi Muthia Anjani Andi Nurcahya Andi Nurcahya Anwar, Misbahul Arifin Hamsyah Mukti Arifin Hamsyah Mukti Arifin Hamsyah Mukti Aristanti Widyaningsih Atmaja, Nandhika Ristyawardani Surya Bambang Jatmiko Bambang Jatmiko Binang Sukma Yudha, Binang Sukma Citra Rizki Amalia, Citra Rizki Dewi, Veni Soraya Farida Ikhwandarti Febriana Diah Irmawati Hafiez Sofyani Hafiez Sofyani Hafiez Sofyani Hafiez Sofyani Ilham Maulana Saud Ilham Maulana Saud Jabal Firdaus Arifin, Jabal Firdaus Javanti Binary Karyanti Karyanti Kholifah Fil Ardhi Misbahul Anwar Misbahul Anwar Misbahul Anwar Muchamad Imam Bintoro, Muchamad Imam Mukti, Arifin Hamsyah Nurcahya, Andi Ressy Amanda Noviyana Rudy Suryanto Sadjiman, Vidya Putri Titi Laras Tiyas Puji Utami Tri Susilo Wahyu Aji Vidya Putri Sadjiman