Articles
<![CDATA[Good Governance, Performance Based Budgeting and SKPD Budget Quality SKPD (The Case of A Structural Model Approach) ]]>
<![CDATA[Devie Octariani]]>;
<![CDATA[Akram Akram]]>;
<![CDATA[Animah Animah]]>
<![CDATA[ JKAP (Jurnal Kebijakan dan Administrasi Publik) Vol 21, No 2 (2017): November ]]>
Publisher : <![CDATA[Magister Administrasi Publik ]]>
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DOI: 10.22146/jkap.23080
<![CDATA[The aims of this study are to examine and analyze the influence of implementing good governance and performance based budgeting on the quality of budgets of local government offices (SKPD). This research used analytical techniques that included Partial Least Square (smartPLS) 3.0, while goal setting theory was used in o explaining the phenomenon of budget qualities. The population of the study was all SKPDs in Sumbawa Regency. Meanwhile, 94 respondents, who were selected using purposive sampling method served as respondents. The inclusion of SKPD was conditional on it having been examined for compliance with service quality considerations by Ombudsman in 2015. Data was collected using the questionnaire technique. The results of this study showed that the implementation of good governance and performance based budgeting through district contributes to improvement in budget quality. The implications of this study is that local governments should implement principles of good governance and performance based budgeting they aim to improve the quality of public services they deliver. ]]>
<![CDATA[Sustainable Banking and Bank Performance ]]>
<![CDATA[Lilik Handajani]]>;
<![CDATA[Akram Akram]]>;
<![CDATA[Ahmad Rifai]]>
<![CDATA[ Jurnal Ilmiah Akuntansi dan Bisnis Vol 16 No 1 (2021) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali ]]>
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DOI: 10.24843/JIAB.2021.v16.i01.p12
<![CDATA[This research aims to examine the impact of sustainable banking practices and bank characteristics on bank performance. Structural equation models were used to analyze 11 banks listed on the Indonesia Stock Exchange that published sustainability reports consistently during the periods of 2015–2018. Results indicate that while the internalization of sustainability issues in banking business practices does not have a significant impact on bank performance, the characteristics of a bank, which are reflected by institutional and foreign ownership and bank age, have a significant effect on bank financial and nonfinancial performance. The implications of sustainable banking practices are indicated to gain legitimacy from regulators for the existence of financial entities and meet stakeholder expectations, which in practice require trade-off of interests among stakeholder groups. Keywords: sustainable banking, bank performance, bank characteristic]]>
<![CDATA[Analisis Faktor-Faktor yang Mempengaruhi CSR Disclosure Pada Perusahaan Manufaktur yang Terdaftar di BEI Periode 2016-2018 ]]>
<![CDATA[Dara Nida Utamie]]>;
<![CDATA[Akram Akram]]>;
<![CDATA[I Nyoman Nugraha Ardana Putra]]>
<![CDATA[ E-Jurnal Akuntansi Vol 30 No 1 (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.i01.p20
<![CDATA[The research aims to analyze the Audit Committee, Profitability, Company Size and Leverage on CSR Disclosure. The study population is manufacturing companies listed on the Stock Exchange in 2016-2018 which reveal annual reports and CSR reports. The sample was determined by purposive sampling and 342 observations were obtained. Research data were analyzed using multiple linear regression methods. The research findings show that the Audit Committee, Profitability and Company Size have a positive and significant effect on Corporate Social Responsibility Disclosure, while leverage has a negative and not significant effect on CSR. The implication of this research is that CSR needs to be made as one of the company's long-term strategic tools which in turn can benefit stakeholders so that it can be considered by investors in making decisions.Keywords: Audit Committee; Profitability; Company Size; Leverage; CSR Disclosure]]>
<![CDATA[Pengaruh Kualitas Aparatur Melalui SIMDA dan Sistem Pengendalian Internal Terhadap Pencegahan Fraud Pengelolaan BMD ]]>
<![CDATA[Handia Fahrurrozi]]>;
<![CDATA[Akram Akram]]>;
<![CDATA[Prayitno Basuki]]>
<![CDATA[ E-Jurnal Akuntansi Vol 27 No 1 (2019) ]]>
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.2019.v27.i01.p25
<![CDATA[Changes in organizational structure result in the transfer of assets with potential fraud. Prevention is one of the long-term solutions to minimize fraud. This study aims to provide empirical evidence of the influence of the quality of government apparatus, the role of SIMDA and the internal control system on preventing fraud in the management of regional property. The population of the study was the management of goods and ASN in the field of management of BMD totaling 128 people. The sample selection uses purposive sampling with a total of 80 people. The results showed that the quality of the apparatus and SIMDA both directly and indirectly did not affect the prevention of fraud in managing regional property. Whereas, the internal control system influences fraud prevention. The implications of this research can be used as input material for regional governments in developing programs and fraud prevention actions for regional property management. Keyword: Quality of apparatus; SIMDA; internal control system; fraud prevention.]]>
<![CDATA[Komitmen Pemerintah Daerah Dalam Pengelolaan Anggaran Pendapatan Dan Belanja Daerah (Studi Pada Pemerintah Kota Bima) ]]>
<![CDATA[Uun Ainul Yaqin]]>;
<![CDATA[Titik Herwanti]]>;
<![CDATA[Akram Akram]]>
<![CDATA[ E-Jurnal Akuntansi Vol 25 No 3 (2018) ]]>
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.2018.v25.i03.p26
<![CDATA[This is qualitative research and the approach is case study. This research is to know the Bima Municipality APBD’s Allocated on 2012-2016.The analysis uses the direction of regional financial management policies based on Permandagri No.59 2017. The data collection was conducted by interview through using purposive sampling. The result shows the local government commitment in financial management both from local income and expenditure is still less, it can be seen from the dependence of the regional government on the transfer funds from central government is low and the allocation of regional expenditure is not efficient and ineffective not oriented on performance-based budget. In finding suggested for improvement recommendation such as allocating the budget that emphasize on increasing the local income from PAD and expenditure allocation that is efficient and effective, for the future the budget allocation can success based on the goal and can increase the society’s welfare and give contribution on real local income improvement. Keywords : Financial Management, Income,Expenditure,Efficient and effective]]>
<![CDATA[Pengaruh Kepemilikan Manajerial dan Komisaris Independen Terhadap Nilai Perusahaan Dengan CSR sebagai Variabel Mediasi ]]>
<![CDATA[Yunita Ardianti]]>;
<![CDATA[Akram Akram]]>;
<![CDATA[Surasni Surasni]]>
<![CDATA[ E-Jurnal Akuntansi Vol 27 No 2 (2019) ]]>
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.2019.v27.i02.p30
<![CDATA[This study aims to determine the effect of managerial ownership and independent commissioners on corporate value through CSR. This research was conducted at mining companies listed on the Indonesia Stock Exchange for the period 2016-2017. The population in this study were 82 companies and 36 research samples using purposive sampling method. This study uses path analysis with SPSS 23. Analysis tools. The results of this study indicate that managerial ownership and independent commissions influence CSR simultaneously. Managerial ownership, independent commissioners and CSR have no effect on company value simultaneously. Managerial ownership does not partially affect CSR and companyvalue. Independent commissioners do not partially influence CSR and company value. Keywords: Corporate Value, CSR, Managerial Ownership, Independent Commissioner]]>
<![CDATA[Budaya Suku Sasak Memoderasi Gaya Kepemimpinan, Independensi, Pemahaman Good Governance Pada Kinerja Auditor ]]>
<![CDATA[Endar Pituringsih]]>;
<![CDATA[Prayitno Basuki]]>;
<![CDATA[Akram Akram]]>
<![CDATA[ E-Jurnal Akuntansi Vol 32 No 4 (2022) ]]>
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.2022.v32.i04.p20
<![CDATA[This study aims to examine the influence of lokal culture of Sasak auditors as a moderating influence of leadership style, independence and understanding of good governance on the performance of internal auditors. The study population was all auditors who carried out inspections at the Inspectorate of the entire island of Lombok, as many as 215 people. The sampling technique used was purposive sampling. From these criteria, a research sample of 129 auditors was obtained. The analytical tool used in the research is Moderated Regression Analysis (MRA) with SPSS 17. The research proves that leadership style, independence and understanding of good governance affect the performance of internal auditors. Another finding is that the understanding of good governance has a significant effect on the performance of internal auditors with the lokal culture of the Sasak tribe as a moderating variable. This is because a good understanding of good governance will improve the performance of auditors so that organizational goals can be achieved. Keywords: Local Sasak Culture; Leadership Style; Independence; Understanding of Good Governance; Performance of the Inspectorate Auditor.]]>
<![CDATA[Faktor-Faktor yang Mempengaruhi Penyerapan Anggaran Belanja pada Satuan Kerja Perangkat Daerah Dengan Administrasi Sebagai Pemoderasi ]]>
<![CDATA[Viki Ulandari]]>;
<![CDATA[Akram Akram]]>;
<![CDATA[Budi Santoso]]>
<![CDATA[ E-Jurnal Akuntansi Vol 31 No 6 (2021) ]]>
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.2021.v31.i06.p18
<![CDATA[This study aims to provide empirically the effect of planning, human resources, and procurement of goods / services on the absorption of the expenditure budget in the SKPD of Sumbawa Regency and the influence of administration in the relationship between planning, human resources, and procurement of goods / services on the absorption of the expenditure budget in SKPD Sumbawa regency. Population in this research is all employees at 29 SKPD Sumbawa Regency. The results showed that planning had a negative and significant effect on budget absorption. Human resources and the procurement of goods / services have a positive effect on budget absorption. Meanwhile, administration has a negative effect on the relationship between planning, human resources and the procurement of goods / services and budget absorption. Keywords: Absorption Budget; Planning; human Resource; Procurement Of Goods / Services; Administration.]]>
<![CDATA[Pengaruh Pengawasan Legislatif dan Temuan Audit terhadap Internet Financial Report Pemda Dimoderasi Sistem Pengendalian Internal ]]>
<![CDATA[Dianisa Indirasani]]>;
<![CDATA[Akram Akram]]>;
<![CDATA[Budi Santoso]]>
<![CDATA[ E-Jurnal Akuntansi Vol 31 No 12 (2021) ]]>
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.2021.v31.i12.p17
<![CDATA[This study aims to provide empirical evidence regarding the effect of legislative oversight and audit findings on the disclosure of Internet Financial Reports (IFR) for the local governments of NTB, NTT and Bali (Bali Nusra), as well as the moderating effect of the internal control system (SPI). The total population of the study was 44 local governments consisting of provincial, district and city governments in Bali Nusra. The study was conducted during 2018-2019 with a total of 88 observations. The sampling method used non-probability sampling with saturated sampling (census). The results of the study indicate that legislative oversight has a positive and significant impact on the disclosure of the Bali Nusra Regional Government's IFR. Meanwhile, the audit findings have no significant negative effect on the disclosure of the Bali Nusra Regional Government IFR. In addition, the SPI strengthens but is not significant in moderating the effect of legislative oversight and audit findings on the disclosure of IFR for the local government of Bali Nusra. The implication of this research is to provide input to the heads of local governments as consideration for improving the implementation of IFR, as a benchmark and form of evaluation related to the implementation of IFR to increase transparency. Keywords : Legislative Oversight; Audit Findings; Internal Control System; Internet Financial Report.]]>
<![CDATA[Pengaruh Tindakan Supervisi, Kompleksitas Tugas dan Profesionalisme Auditor terhadap Kepuasan Kerja Auditor ]]>
<![CDATA[Hasanati Hasanati]]>;
<![CDATA[Akram Akram]]>;
<![CDATA[M. Irwan]]>
<![CDATA[ Journal of Accounting and Investment Vol 18, No 1: January 2017 ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Yogyakarta, Indonesia ]]>
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DOI: 10.18196/jai.18158
<![CDATA[This study aims to examine and find the empirical evidence the effects of Supervisory Action, Task Complexity, and Auditor’s Profesionlism toward Auditor’s Job Satisfaction. The samples of this study are the Internal Control Officers (APIP) in Regional Inspectorate in Sumbawa Island, Nusa Tenggara Barat Province. Total sample are 81 which consists of 50 Auditor Officers (JFA) dan 31 Control Officers (P2UPD) whose as member in audit team, selected by using sampling technique of purposive sampling. The research results showed that Supervisory Action and Task Complexity have positive significant influence on Auditor’s Satisfaction.This study also find evidence that Auditors’ Professionalism able to effects Job Satisfaction negatively.]]>
