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SEBERAPA JAUH BELANJA PEGAWAI BERPERAN DALAM KORUPSI? Rahmawati, Isna Putri; Suwarno, Dhea Aprilia
Jurnal Akuntansi Multiparadigma Vol 15, No 2 (2024): Jurnal Akuntansi Multiparadigma (Agustus 2024 - Desember 2024)
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jamal.2024.15.2.20

Abstrak – Seberapa Jauh Belanja Pegawai Berperan dalam Korupsi?Tujuan Utama – Tujuan penelitian ini adalah untuk menguji secara empiris peran belanja pegawai dalam memoderasi faktor teori fraud pentagon pada korupsi di pemerintah daerah.Metode – Penelitian ini menggunakan metode regresi logistik. Sampel yang digunakan adalah laporan keuangan seluruh pemerintah daerah dan kota di Indonesia pada tahun 2020-2022.Temuan Utama – Faktor rasionalisasi, kapabilitas, dan arogansi terbukti mempengaruhi korupsi pada pemerintah daerah. Namun, faktor tekanan dan kesempatan tidak mempengaruhi terjadinya korupsi. Di sisi lain, belanja pegawai mampu memoderasi faktor rasionalisasi dan kapabilitas terhadap korupsi.Implikasi Teori dan Kebijakan – Penelitian ini menunjukkan relevansi teori fraud pentagon. Pada aspek praktik, pemerintah daerah perlu menetapkan besaran dan evaluasi belanja pegawai.Kebaruan Penelitian – Penelitian ini menggunakan teori fraud pentagon dan menambahkan variabel moderasi belanja pegawai dalam menjelaskan determinan korupsi pada pemerintah daerah. Abstract - How Far Does Employee Expenditure Play a Role in Corruption?Main Purpose - This study aims to empirically examine the role of employee expenditure in moderating the fraud pentagon theory factors on corruption in local government.Method - This study employs the logistic regression method. The sample employed is the financial statements of all regional and city governments in Indonesia in 2020-2022. Main Findings - Rationalisation, capability, and arrogance factors are proven to affect corruption in local governments. However, the factors of pressure and opportunity do not affect the occurrence of corruption. On the other hand, personnel expenditure can moderate corruption's rationalisation and capability factors.Theory and Practical Implications - This study indicates the relevance of the fraud pentagon theory. In the practical aspect, local governments must determine the amount and evaluation of personnel expenditure.Novelty - This study employs the fraud pentagon theory and adds the moderating variable of employee expenditure to explain the determinants of corruption in local governments.

Analysis of ESG Disclosure Practices in Healthcare Sector Companies Asmara, Sukma Mely; Rahmawati, Isna Putri
AKUMULASI: Indonesian Journal of Applied Accounting and Finance Vol. 3 No. 1 (2024): June
Publisher : Vocational School, Universitas Sebelas Maret (UNS), Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/akumulasi.v3i1.1677

This study aims to describe the disclosure of ESG, environmental, social, and governance dimension practices in healthcare sector companies listed on the Indonesian Stock Exchange from 2021 to 2022. This research used a descriptive study to describe ESG disclosure in healthcare companies. The research objects are 28 healthcare sector companies listed on the Indonesian Stock Exchange from 2021 to 2022. The result shows that the ESG disclosure in Indonesian healthcare sector companies based on the GRI Standard needs to be higher and more informative. In the environmental aspect, the average quantity of ESG disclosure is 38.65%, while the quality of disclosure is 31.94%. In the social aspect, the average amount of ESG disclosure is 43.47%, while the quality of disclosure is 31.10%. In the governance aspect, the average quantity of ESG disclosure is 53.82%, while the quality of disclosure is 37.78%.

EVALUATION OF LOCAL PUBLIC SERVICE AGENCY FINANCIAL MANAGEMENT PATTERN (PPK-BLUD) IMPLEMENTATION AT PUSKESMAS IN KARANGANYAR REGENCY Sutaryo, Sutaryo; Arifin, Taufiq; Aryani, Y Anni; Rahmawati, Isna Putri; Nurrahmawati, An
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 8, No 3 (2024): IJEBAR, VOL. 8, ISSUE 3, September 2024
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v8i3.14134

This study aims to evaluate the implementation of the Local Public Service Agency Financial Management Pattern (PPK-BLUD) at Community Health Center (Puskesmas) in Karanganyar Regency. This research uses secondary data from documentation of local financial management regulations, organizational structure and profile of BLUD, financial management documents, unaudited and audited financial reports, as well as management letters from the audit of BLUD financial statement. Our analysis was carried out with an in-depth overview of PPK-BLUD implementation that has been running until 2023 and evaluating its implementation based on the applicable regulations and best business practices. This research found that the implementation of PPK-BLUD at Puskesmas in Karanganyar Regency has been implemented quite well in terms of legality, human resources, and the BLUD financial management process. However, there are still several limitations in terms of human resources competency in the financial sector, there are no technical regulations, and coordination and review are not yet optimal. Due to the limitations still being faced, the BLUD Puskesmas in Karanganyar Regency is recommended to develop technical regulations for BLUD financial management guidelines, increase human resources and/or provide adequate training, as well as improve coordination, monitoring and review with vertical agencies. Finally, it can be expected that the implementation of PPK-BLUD will be more established, orderly, and accountable.

Analysis of Financial Risk Disclosure in State-Owned Enterprises in the Infrastructure Sector Rahmawati, Annisa; Rahmawati, Isna Putri
AKUMULASI: Indonesian Journal of Applied Accounting and Finance Vol. 3 No. 2 (2024): December
Publisher : Vocational School, Universitas Sebelas Maret (UNS), Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/jqgs8d67

This study aims to determine financial risk disclosure, liquidity risk disclosure, credit risk disclosure, interest rate risk disclosure, exchange rate risk disclosure, capital structure risk disclosure, and general risk disclosure. This research is qualitative descriptive research that describes financial risk disclosure in detail. The object of this research is the infrastructure sector State-Owned Enterprises listed on the Indonesia Stock Exchange from 2021 to 2023, totaling six companies. The data analysis method is done by content analysis. The results show that the overall level of financial risk disclosure increases from 2021 to 2022 but remains the same in 2023. The same level of risk disclosure for three years occurs in the disclosure of liquidity risk, interest rate risk, exchange rate risk, and general risk. Credit risk disclosure increases from 2021 to 2023, while capital structure risk disclosure decreases in 2023.

Biaya Ekuitas dan Nilai Perusahaan: Apakah Pengungkapan Karbon Berpengaruh? Padma, Niluh; Rahmawati, Isna Putri
Accounting Global Journal Vol 9, No 1 (2025): Accounting Global Journal
Publisher : Badan Penerbit Universitas Muria Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24176/agj.v9i2.14746

This study aims to obtain empirical evidence on the impact of carbon disclosure on the cost of equity and firm value. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2020-2022. A purposive sampling technique was used to select the final sample of 386 observation data from 129 companies (unbalanced panel data). This study has two dependent variables: cost of equity measured by the PEG ratio and firm value measured by Tobin's Q. Data analysis using multiple linear regression techniques. The results of the study indicate that carbon disclosure has a positive effect on the cost of equity. In addition, carbon disclosure also has a positive impact on firm value.

EVALUATION OF LOCAL PUBLIC SERVICE AGENCY FINANCIAL MANAGEMENT PATTERN (PPK-BLUD) IMPLEMENTATION AT PUSKESMAS IN KARANGANYAR REGENCY Sutaryo, Sutaryo; Arifin, Taufiq; Aryani, Y Anni; Rahmawati, Isna Putri; Nurrahmawati, An
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 8 No 3 (2024): IJEBAR, VOL. 8, ISSUE 3, September 2024
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v8i3.14134

This study aims to evaluate the implementation of the Local Public Service Agency Financial Management Pattern (PPK-BLUD) at Community Health Center (Puskesmas) in Karanganyar Regency. This research uses secondary data from documentation of local financial management regulations, organizational structure and profile of BLUD, financial management documents, unaudited and audited financial reports, as well as management letters from the audit of BLUD financial statement. Our analysis was carried out with an in-depth overview of PPK-BLUD implementation that has been running until 2023 and evaluating its implementation based on the applicable regulations and best business practices. This research found that the implementation of PPK-BLUD at Puskesmas in Karanganyar Regency has been implemented quite well in terms of legality, human resources, and the BLUD financial management process. However, there are still several limitations in terms of human resources competency in the financial sector, there are no technical regulations, and coordination and review are not yet optimal. Due to the limitations still being faced, the BLUD Puskesmas in Karanganyar Regency is recommended to develop technical regulations for BLUD financial management guidelines, increase human resources and/or provide adequate training, as well as improve coordination, monitoring and review with vertical agencies. Finally, it can be expected that the implementation of PPK-BLUD will be more established, orderly, and accountable.

Pengaruh Kepemilikan Keluarga dan Good Corporate Governance Terhadap Kualitas Laba dan Kinerja Perusahaan Mathova, Anna; Perdana, Halim Dedy; Rahmawati, Isna Putri
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 2 No 1 (2017): June 2017
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20884/1.sar.2017.2.1.405

This research is purposed to find out the effect of family ownership and Good Corporate Governance toward the earning quality and firm performance of the company listed in Indonesian Stock Exchange from 2012 up to 2014. The sample of this research is using 153 companies for the earning quality model and 137 companies for firm performance model in Indonesia from 2012 up to 2014. The sampling is done using purposive sampling method. The analysis method used is multiple linear regression analysis method using SPSS version 21.00. The result of the regression testing of earning quality model shows that only debt ratio influent the earning quality, while family ownership, institutional ownership, independent commissioner, type audit and payout ratio do not. The test for the firm performance shows that the institutional ownership, independent commissioner, type audit and payout ratio are influencing the firm performance while the family ownership and debt ratio are not.

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