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All Journal Jurnal Reviu Akuntansi dan Keuangan JURNAL AKUNTANSI DAN AUDITING Prosiding PESAT Journal of Economics, Business, & Accountancy Ventura EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Kajian Akuntansi Jurnal Riset Akuntansi dan Keuangan AFRE Accounting Financial Review Owner : Riset dan Jurnal Akuntansi Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan Publik Jurnal Akuntansi dan Bisnis The Indonesian Journal of Accounting Research Coopetition : Jurnal Ilmiah Manajemen Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Manajemen Pendidikan dan Ilmu Sosial (JMPIS) Journal of Economics and Business UBS Jurnal Manajemen Bisnis dan Keuangan Accounting and Finance Studies Jurnal Locus Penelitian dan Pengabdian Jurnal Akuntansi dan Keuangan Indonesia Jurnal Akuntansi Manado (JAIM) IIJSE International Research Journal of Business Studies Jurnal Akuntansi Balance : Jurnal Akuntansi dan Bisnis
Dwi Martani
Fakultas Ekonomi Dan Bisnis, Universitas Indonesia Jl. Dr. Sumitro Djojohadikusumo (Lkr. Kampus Raya)), Depok
Religion Aerospace Engineering Arts Humanities Automotive Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Mathematics Social Sciences Other

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Journal : Prosiding PESAT

 1 
TINGKAT KESESUAIAN LAPORAN PENYELENGGARAAN PEMERINTAHAN DAERAH TAHUN 2010 TERHADAP PP NO. 3/2007 Fitriasari, Debby; Martani, Dwi; Khairurizka, Rahfiani
Prosiding PESAT Vol 5 (2013)
Publisher : Prosiding PESAT

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Abstract

Despite of the financial statements, the accountability of local government (LG) is also fulfilledthrough LPPD, a LG’s performance reporting on decentralization, job assistance andgovernment administrative tasks. Research on LPPD in Indonesia is still rare. Febriana (2010)and Dalimunthe (2010) conducted a study related LPPD but does not focus on the completenessof the LPPD. Therefore, the purpose of this study is to analyze the compliance of LPPD to PPNo. 3/2007. The compliance level is obtained by comparison the content of the LPPD and thecompliance checklist and then this compliance level will be analyzed using statistic descriptive,the mean difference test and correlation test. With a sample of 25 provinces’s LPPD year 2010,the results show that the average compliance level is 75%. It means that the LG (province) hasnot been submitting all the information in LPPD year 2010 in accordance with the PP No.3/2007. The result of mean different test showed no significant difference in two groups LGbased on these variables: LG’s assets, level of sovereignty, geography position (west or eastIndonesia) and EKPPD value. Moreover, the correlation test results also found no significantcorrelation between the levels of compliance with these variables.
ANALISIS KUALITAS DESAIN DAN KUNJUNGAN SITUS PEMERINTAH DAERAH DI INDONESIA Khudri, Tb. M. Yusuf; Martani, Dwi; Maulana, Teguh I.
Prosiding PESAT Vol 5 (2013)
Publisher : Prosiding PESAT

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Abstract

Penelitian ini bertujuan untuk menganalisis kualitas desain dan statistik kunjungan situspemerintahan daerah (PEMDA) tingkat kabupaten/kota yang ada di Indonesia. Kualitasdesain didasarkan pada indikator kualitas yang dikembangkan oleh penelitiansebelumnya. Penelitian menggunakan data populasi situs PEMDA di Indonesiaberdasarkan hasil observasi situs pada Mei 2013. Analisis dilakukan bersifat deskriptifserta inferensial yang menunjukkan hasil bahwa terdapat variasi antardaerah terkaitkualitas desain maupun kunjungan terhadap situs PEMDA. Walaupun secara umumdapat dikatakan bahwa kualitas desain situs PEMDA di Indonesia masih kurangmemuaskan. Rendahnya kunjungan terhadap situs PEMDA mengindikasikan kurangmenariknya situs PEMDA bagi pengguna informasi meskipun dapat menandakankemungkinan tidak adanya kepedulian pengguna informasi atas kondisi dan pelaksanaanpemerintahan di daerah mereka. Selain itu ditemukan bahwa tingkat pendapatan aslidaerah dan ukuran daerah merupakan salah satu faktor yang menentukan kualitas desainsitus PEMDA di Indonesia.
TRANSPARANSI KEUANGAN DAN KINERJA PADA WEBSITE PEMERINTAH DAERAH KABUPATEN/KOTA DI INDONESIA Martani, Dwi; Fitriasari, Debby; Annisa, Annisa
Prosiding PESAT Vol 5 (2013)
Publisher : Prosiding PESAT

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Abstract

E-government in Indonesia is starting since the issuance of Presidential Instruction No.3/2003. The objective of this research to analysis the development of e-government whichfocuses on the financial and performance information transparency. Using a descriptiveanalysis on the 429 Indonesian local government websites during mid-May to July 2013,this research finds that the level of financial and performance information transparencyis 15%. Most local government website disclose financial and performance informationin the form of news and Local Government in Figures. While for the most importantfinancial and performance information in the form of budgets, financial statements andperformance reports are disclosed only by not more than 10% local government. Fromeleven local government with the best score, seven are located in Java and in the form ofcity.
Co-Authors A.A. Ketut Agung Cahyawan W Agusmansyah Agusmansyah Amrullah, Ahmad Fauzi Anindhita, Anggara A. Anindhita, Anggara A. Arya Marantika Azolla Degita Azis Boris Satriyo Utomo Cris Kuntadi Debby Fitriasari Dian Pratiwi Elis Nur Aisyah Etika Karyani Fitriany Fitriany, Fitriany Grace Talenta Hutagalung Gratia Mastauly Situmorang Hashfi, Muhammad Hammam Al Hilda Rosietta, Hilda I Made Pradana Adiputra I Putu Hendra Martadinata . Ilha Refyal Lindawati Gani Mandisa, Ayub Marganingsih, Arywarti Marganingsih, Arywarti Muammar Khadafi Nurgiyanti Nurgiyanti Nurul Ainuzzahrah Oktavia Oktavia Oktaviani, Intan Herlina Oktaviani, Intan Herlina Persada, Aulia Eka Persada, Aulia Eka Purba, Efri Elsridayani Purwa Wicaksono, Swara Aldy Rachmawati, Nurul Aisyah Rachmayanti, Liyana Rahfiani Khairurizka Ramadhan, Alif Indra Setiyani, Laras Sidharta Utama Stellaria Dyah Prametisiwi Sugiarto, Tri Syamsiar, Syamsiar Tb. M. Yusuf Khudri Teguh I. Maulana Willi Williyanto Zulma, Gandy Wahyu Maulana