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INDONESIA
Jurnal Studi Pemerintahan dan Akuntabilitas
Published by Goodwood Publishing
ISSN : -     EISSN : 27767574     DOI : https://doi.org/10.35912/jastaka
Jurnal Studi Pemerintahan dan Akuntabilitas (Jastaka) is a peer-reviewed scientific journal that publishes critical and original analysis from researchers and academic practitioners about social, politics, and government issues. Jastaka accepts quality manuscripts aiming at advancing theoretical and practical development as well as innovation in the fields of government and accountability. The scopes of the journal include, but are not limited to, the following fields: 1. Corporate Governance 2. Politics and Government 3. Social Development and Welfare 4. Economic Governance 5. International Public Policy and Management 6. Financial Sustainability and Accountability 7. Social Governance and Sustainability 8. Urban Development Studies
Articles 28 Documents
The influence of ethics, experience, and competence on auditors’ professional skepticism (Study at BPKP representative of Lampung Province) Panca Tirta Yasa; Yuliansyah Yuliansyah; Ninuk Dewi Kesumaningrum
Jurnal Studi Pemerintahan dan Akuntabilitas Vol. 1 No. 1 (2021): Juli
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (928.029 KB) | DOI: 10.35912/jastaka.v1i1.34

Abstract

Purpose: This study aims to prove empirically the influence of ethics, experience, and competence on auditors’ professional skepticism. Research Methodology: In testing the hypotheses, 63 auditors at BPKP Representative of Lampung Province took part in responding to the questionnaires distributed. The criteria for auditors sampled: 1). Auditors who are directly involved in the assignment, especially in the process of collecting and testing audit evidence, like audit team members, audit team leaders, audit supervisors and audit quality control, and 2). Auditors who are experienced in auditing for at least one year. Partial Least Square analysis method was used and processed with SmartPLS version 3.0 software and Microsoft office excel 2007 program. Results: As hypothesized, the results revealed that ethics, experience, and competence had a positive influence on auditor professional skepticism. Discussion, limitations, and recommendations for future research are discussed. Limitations: This research is limited only to the government auditors working at BPKP Representative of Lampung Province so that the research result can not be generalized to the auditor as a whole. The auditor's tight schedule caused the returning time of questionnaires to shift from the set timeline previously. The use of questionnaires also was the last limation in terms of inaccurate answers, dishonest answers, and missinterpreted questions. Contribution: This study is beneficial for BPKP Representative of Lampung in improving auditors' professional skepticism, as well as one of literature resources for conducting further studies. Keywords: Ethics, Experience, Competence, Auditors’ professional skepticism, Auditor
Analisis evaluasi kebijakan publik bantuan tunai: studi kasus bantuan tunai di provinsi Lampung Ratna Atika Supriadi; Miranda Widya Astuti; Siti Darina; Iga Frediani; Theresia Nolince Pigai
Jurnal Studi Pemerintahan dan Akuntabilitas Vol. 1 No. 1 (2021): Juli
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (305.428 KB) | DOI: 10.35912/jastaka.v1i1.209

Abstract

Purpose: This study aimed to see the extent to which the public policy of cash assistance in Lampung Province can be appropriately realized and on target. Research methodology: In analyzing the evaluation of cash transfer public policies in Lampung Province, it was carried out using descriptive analysis methods, with data collection applications using questionnaires and literature study. Result: The implementation of this policy is still not good, when viewed from public policy evaluation indicators. However, this policy has had a positive impact on the people who receive assistance. Limitation: The limitation of this study is the lack of data obtained. From the data obtained through the questionnaire, only 30 data were entered, while in the literature study the data obtained were only data in the form of the total amount of aid funds and the number of aid recipients. Contribution: This research is useful for Lampung and policy makers' people to see whether the implementation of the cash transfer policy has been implemented properly or not.
Pengaruh akuntabilitas dan budaya organisasi terhadap kinerja organisasi pada rumah sakit swasta kota Bandar Lampung Putri Zaviera Azzahra; Yuliansyah Yuliansyah; Pigo Nauli
Jurnal Studi Pemerintahan dan Akuntabilitas Vol. 1 No. 1 (2021): Juli
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (439.232 KB) | DOI: 10.35912/jastaka.v1i1.236

Abstract

Purpose: This study aimed to provide empirical evidence of the effect of accountability and organizational culture on organizational performance at the private hospitals in Bandar Lampung. Research methodology: The population in this study were all employees at the head of a private hospital in Bandar Lampung, quantitative methods, SPSS applications, information retrieval techniques using questionnaires, and a sample of 93 respondent. Methods of data analysis using multiple regression with the T-test as a hypothesis test. Results: This study shows empirical evidence that the accountability variables and organizational culture positively influence organizational performance, either partially or simultaneously. Limitations: The sample of this study only includes about 93 employees who are equivalent to middle-level managers at private hospitals in Bandar Lampung Contribution: This research can provide important information on accountability and organizational culture towards the hospital and related organization or institutions.
Pengaruh partisipasi anggaran, kompensasi finansial dan kompensasi nonfinansial terhadap kinerja karyawan PT. Budi Berlian Motors di Lampung Adelin Gybona Manik; Kiagus Andi; Niken Kusumawardani
Jurnal Studi Pemerintahan dan Akuntabilitas Vol. 1 No. 1 (2021): Juli
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (383.48 KB) | DOI: 10.35912/jastaka.v1i1.252

Abstract

Purpose: This study aimed to provide empirical evidence regarding the effect of budget participation, financial compensation and non-financial compensation on the performance of employees of PT. Budi Berlian Motors in Lampung. Research methodology: The population in this study were all employees of PT. Budi Berlian Motors in Lampung, with a sample of 100 respondents. The methods of data analysis were multiple regression with the F test and T-test as a hypothesis test. Results: This study shows empirical evidence that budget participation does not have a positive and significant effect on employee performance, while financial compensation and non-financial compensation have a positive and significant effect on employee performance. Limitations: The results of the questionnaire are based on the respondents' responses to the questions in the questionnaire presented so that the answers generated may not necessarily correspond to actual conditions that occur in the company. Contribution: This study can provide information about the effect of budgetary participation, financial compensation and non-financial compensation on the performance of employees of PT. Budi Berlian in Lampung.
Pengaruh Political Connection terhadap Cumulative Abnormal Return dan Trading Volume Activity pada Pemilihan Presiden 2019 Eldam Pradana; Sudrajat; Pigo Nauli; Yuliansyah Yuliansyah
Jurnal Studi Pemerintahan dan Akuntabilitas Vol. 1 No. 1 (2021): Juli
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (367.391 KB) | DOI: 10.35912/jastaka.v1i1.290

Abstract

Purpose: This study aimed to identify the impact of Political Connection on Cumulative Abnormal Return (CAR) and Trading Volume Activity (TVA) for companies that associate with political figures in the presidential election of 2019. Research methodology: This study used quantitative methods, with a population of 25 companies on the Indonesian stock exchange, through daily stock prices. Result: This investigation showed no significant difference in the Cumulative Abnormal Return between before and after the announcement of the Constitutional Court. Then, there was no significance value on Trading Volume Activity and Cumulative Abnormal Return between before and after the announcement of General Election Commissions. Limitations: In this study, the limitation is observation time which is only 36 days. The number of samples is limited, which only 25 companies with the scope of research of companies that have affiliations with the winners of the 2019 general election. Contribution: This research implicates companies affiliated with politics. This is in the 2019 general election against the winners of the general election in 2019.
Akuntabilitas pengelolaan dana desa dalam upaya meningkatkan kesejahteraan masyarakat desa di kecamatan Jangka Khalil Gibran; Syahril Jaddang; Muh. Ardiansyah
Jurnal Studi Pemerintahan dan Akuntabilitas Vol. 1 No. 1 (2021): Juli
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (400.237 KB) | DOI: 10.35912/jastaka.v1i1.291

Abstract

Purpose: This study aimed to investigate the accountability of village fund management and to evaluate the efforts made by the village government in order to improve the welfare of society in Jangka district. Research methodology: This study was qualitative research with a phenomenological approach. The results show that the management of village funds ranging from planning, implementation, administration, reporting to accountability activities has not fully fulfilled the principle of accountability and the welfare indicators show that the villagers are not yet fully prosperous. Results: There are still villages that have not prioritized the management of village funds for villager empowerment programs so that the efforts of the village government to improve welfare are not optimal. Limitations: The management of village funds studied is only in the planning, implementation, administration, reporting and accountability activities within the village government scope, and does not discuss the management of village funds in the city/regency level or the process of allocation, distribution and accountability of village funds in the scope of the Ministry of Finance. Contribution: The research was carried out by conducting interviews with informants, observing the implementation of development, and tracing into supporting documents in efforts to improve community welfare in Alue Bie and Meulinteung Village.
Pengaruh Partisipasi Anggaran terhadap Kinerja Karyawan dengan Budaya Organisasi dan Kepuasan Kerja Sebagai Variabel Intervening, Bank Rakyat Indonesia Kantor Cabang Bandar Lampung Tri Utari; Yuliansyah Yuliansyah; Pigo Nauli
Jurnal Studi Pemerintahan dan Akuntabilitas Vol. 1 No. 2 (2022): Januari
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1068.36 KB) | DOI: 10.35912/jastaka.v1i2.1020

Abstract

Purpose: The aim of this study is to examine the influence of budget participation to employee performance through organizational culture and work-satisfaction-based. Research methodology: The influence of budget participation on employee performance with organizational culture and job satisfaction as an intervening variable was carried out using descriptive analysis methods, with data collection applications using a questionnaire. Results: Budget participation has a direct effect on employee performance. The higherthe level of employee participation in the budget preparation process, the better the employee's performance. Limitations: The sample of this study was only 80 employees at the Bank Rakyat Indonesia, Bandar Lampung Branch, due to time constraints and the Covid-19 pandemic. Contribution: This research is useful for companies to see whether budget participation affects employee performance.
Badan Usaha Milik Desa (Bumdesa) dalam Perspektif Desentraslisasi Pembangunan Deni Afero; Feni Rosalia; Pitojo Budiono
Jurnal Studi Pemerintahan dan Akuntabilitas Vol. 1 No. 2 (2022): Januari
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (817.965 KB) | DOI: 10.35912/jastaka.v1i2.1136

Abstract

Purpose: this study is to find out the activities carried out by Village Owned Enterprises (BUMDes) and the amount of capital participation that has been channeled for economic turnover that can generate Village Original Income which can be useful in supporting development in the region. Improving people's welfare is an important government agenda. , both in formulating long-term plans and in determining political policies, this condition is often a challenge for the government in determining targeted programs for equitable development of the people. The government in 2014 issued Law Number 6 concerning Villages which is a form of central government to implement development that is decentralized to rural areas. Research methodology: this study is a qualitative research method using data collection techniques used by using observation and interview methods and observations made to BUMDes units that are considered successful in their management, then data analysis is carried out using data reduction techniques which are then presented for withdrawal. Results: The South Lampung Regency Government makes the BUMDes program a good opportunity to open new business opportunities at the rural level using existing capital. The South Lampung Regency Government at least recorded a BUMDes capital participation until 2020 of Rp. 57,158,850,296,- and it was recorded that in 2020 it could contribute to PADes (Village Original Income) of Rp. 1,419,775,526,-. A total of 256 BUMDes within the South Lampung Regency Government have played an active role in opening new business opportunities that can be competitive in improving welfare and alleviating poverty in South Lampung Regency. Contribution: In its budgeting, the Government has emphasized the mechanism for capital participation programmed by the village to accommodate the needs of BUMDes in its working area. Empowerment-based programs and activities are actually mostly carried out by the government, but this time the author tries to increase the role of BUMDes in an effort to improve community welfare.
Pertumbuhan Ekonomi Pulau Sumatera Heru Wahyudi; Silpayana Silpayana
Jurnal Studi Pemerintahan dan Akuntabilitas Vol. 1 No. 2 (2022): Januari
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1365.522 KB) | DOI: 10.35912/jastaka.v1i2.1408

Abstract

Purpose: This research aims to analyze effect of Domestic Investment, Population and Labor Force on Economic Growth in the island of Sumatera. Research methodology: The analytical method used in this study is Panel Least Squares (PLS) analysis with the help of the eviews 9. program. The data used in this analyze is panel data with a cross-section combination of 10 provinces and time-series in the period 2015 to 2019. Result: The result of this study indicate that together domestic investment, population and labor force have a significant effect on economic growth. Partially, domestic investment has not significant effect on economic growth, population has a significant positive effect on economic growth and labor force has a significant positive effect on economic growth. Limitations: The sample of this study is the use of a less specific indicator of economic growth variables. Contribution: This research is helpful for further research. One of the guidelines in choosing which variabels to use and which one to use in the study should be understood in selecting indicator of economic.
Ketimpangan Pendapatan Penyebab Tidak Bahagia Heru Wahyudi; Ages Tiara
Jurnal Studi Pemerintahan dan Akuntabilitas Vol. 1 No. 2 (2022): Januari
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1196.313 KB) | DOI: 10.35912/jastaka.v1i2.1419

Abstract

Purpose: The purpose of this study was to examine the influence of economic and non-economic factors on the level of happiness of the population in the provinces of Java and Sumatra. Research methodology: The analytical method used in this study is the Panel Data Analysis method for 16 provinces in 2014 and 2017. Results: The results showed that there was a positive and significant relationship between income per capita and the average length of schooling on the level of happiness, while income inequality had a negative and significant effect on the level of happiness, and there was a positive and insignificant relationship between life expectancy and the Indonesian democracy index on the level of happiness of the population in the provinces of Java and Sumatra. Limitations: The limitation in this study is that only 2 years of observation are used for 10 provinces with panel data regression. Contribution: The results obtained from this study are expected to be one of the references in making policy directions based on the data presented to adjust the right policies, especially to increase the happiness of the population in Indonesia.

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