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All Journal Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang Jurnal Manajemen dan Bisnis (Performa) Kinerja Akmenika : Jurnal Akuntansi dan Manajemen Journal of Accounting and Investment BERDIKARI : Jurnal Inovasi dan Penerapan Ipteks Management and Economics Journal (MEC-J) Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan International Journal of Supply Chain Management Informasi Interaktif Jurnal Perilaku dan Strategi Bisnis Journal of Vocational Education Studies Reviu Akuntansi dan Bisnis Indonesia Jurnal Fokus Manajemen Bisnis Prosiding Seminar Nasional Program Pengabdian Masyarakat Balance : Jurnal Akuntansi dan Manajemen Jurnal Akuntansi Trisakti Riwayat: Educational Journal of History and Humanities Jurnal Ekonomi, Manajemen, Akuntansi

Bambang Jatmiko

Universitas Muhammadiyah Yogyakarta, Indonesia

Author-ID : 1380768

Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Medicine & Pharmacology Social Sciences Transportation Other

Published : 32 Documents Claim Missing Document

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Testing the Mediating Role of Career Development in Affecting Intellectual Capital and Organizational Culture on Employee Performance: Evidence of Local Banks in Yogyakarta, Indonesia Titi Laras; Rutha Mathilde Santana; Bambang Jatmiko; Tiyas Puji Utami
Journal of Accounting and Investment Vol 23, No 1: January 2022
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Research aims: This study aims to examine the role of career development in mediating the relationship between intellectual capital and organizational culture on employee performance.Design/Methodology/Approach: This study used a proportional stratified random sampling method with 126 permanent employees of local banks in Yogyakarta, Indonesia, as research respondents. The respondents included Head Office, Main Branch Office, and Senopati Branch Office. The data were collected by distributing a questionnaire, and the secondary data were in the form of data or documents that supported and strengthened the primary information from books, magazines, journals, and other documents. Then, the analytical tool utilized in this study was SEM (Structural Equation Modeling) to test the research hypotheses.Research findings: The results showed that intellectual capital and organizational culture had a positive and significant effect on career development and performance, but career development had no positive and significant effect on performance. Meanwhile, career development could not mediate the effect of intellectual capital and organizational culture on performance.Theoretical contribution/Originality: The study results contribute to the literature (body of knowledge), especially as additional discussion toward theory and literature related to intellectual capital, organizational culture, career development, and performance in local banks, which is still very limited.

The Effect of External Pressure, Management Commitment and Accessibility towards Transparency of Financial Reporting Bambang Jatmiko; Muhammad Budi Setiawan
Journal of Accounting and Investment Vol 21, No 1: January 2020
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Research Aims: This study aims to examine and empirically prove the Effects of External Pressure, Management Commitment, and Accessibility of Financial Statements on Transparency of Financial Reporting in Regional Work Units in Yogyakarta City.Design/Methodology/Approach: The methodology used is survey with purposive sampling. The respondents of this study consists of 74 people. The analytical tool used in this study is multiple linear regression using the SPSS.Research Findings: The test results indicate that external pressures, management commitment, and accessibility of financial statements have a positive effect on financial reporting transparency.Theoretical contribution/Originality: this research filled the research gap related to the issue of determinants of transparency of financial reporting in local governments which has got minimal attention from researchers.Practitioner/Policy implication: departing from the results of this study, it is recommended to increase the transparency of financial reporting, external pressure, management commitment and accessibility must be encouraged.Research limitation/Implication: This research was only conducted in the city of Yogyakarta, so it has weak external validity. The generalization of this study results does not represent a broader scope.

Kontribusi Domestic Ownershp and Foreign Ownership Terhadap Kinerja Keuangan (Studi Kasus Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Jakarta) Bambang Jatmiko
Jurnal Manajemen Bisnis Performa Vol 8, No 2 (2011)
Publisher : Universitas Islam Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/performa.v8i2.6065

Tujuan penelitian ini adalah untuk mengetahui tentang besar kontribusi domestic ownership and foreign ownership terhadap kinerja keuangan. Penelitian dilakukan pada 94 perusahaan manufaktur yang terdaftar di Busa Efek Jakarta dari tahun 2001 sampai dengan 2005 dengan metode studi kasus dan menggunakan analisis regresi sederhana yang diolah dengan SPSS versi 11.00.Hasil penelitian adalah variabel kontrol cateris paribus maka tipe kepemilikan tidak berkontribusi secara signifikan terhadap kinerja keuangan berupa ROA dan ROE. Keberadaan variabel kontrol memperkuat kontribusi dari tipe kepemilikan terhadap kinerja keuangan walaupun tidak signifikan. Hal ini disebabkan karena kepemilikan saham individu yang kecil tidak memonitor manajemen dengan baik yang kemungkinan disebabkan oleh persoalan free rider. Dalam kepemilikan institusi masih terdapat ketidakseimbangan informasi (assymetric information) serta masih lemahnya pasar modal di Indonesia dalam bentuk semi kuat (semi strong). Sehingga kepemilikan institusi belum bisa membantu memecahkan konflik keagenan antara pemegang saham dan manajemen. Kepemilikan manajemen dapat mengisolasi manajer dari kontrol pasar sehingga berdampak pada penurunan kinerja perusahaan melalui managerial entrenchment hypothesis yaitu hipotesis yang menyatakan bahwa kepemilikan manajemen akan menjadikan manajemen terbentengi dari kontrol pasar sehingga manajemen dengan mudah dapat melakukan tindakan entrenchment yang dapat menurunkan kinerja keungan. Kepemilikan asing dengan informasi yang superior diasumsikan memiliki kontribusi asimetris informasi dan menurunkan likuiditas yang berdampak pada penurunan kinerja keuangan.Tipe kepemilikan belum mampu menekan manajemen untuk meningkatkan kinerja keuangan perusahaan, karena dari hasil penelitian kontribusi tipe kepemilikan terhadap kinerja keuangan perusahaan manufaktur yang listing di BEJ masih sangat rendah. Key Word: Teori Agen (Agency Theory), Agency Conflict, Agency Problem, Stakeholder Theory.

Model Pemberdayaan Entrepreneurship Berbasis Gerakan Kemandirian Ekonomi Cabang Dan Ranting Muhammadiyah Dengan Metode On-Line Suryo Pratolo; Bambang Jatmiko; Misbahul Anwar
Prosiding Seminar Nasional Program Pengabdian Masyarakat 2019: 3. Pengembangan Usaha Mikro, kecildan Menengah (UMKM), Serta Ekonomi Kreatif
Publisher : Universitas Muhammadiyah Yogyakarta

Tujuan Program Pengabdian Masyarakat dengan skim KEMITRAAN MASYARAKAT adalah untukmembangun model pemberdayaan entrepreneurship berbasis gerakan kemandirian ekonomi civitasakademika dengan metode on-line. Adapun masalah dari pengabdian ini adalah Jumlah pengusaha diIndonesia baru mencapai 1,65 persen dari jumlah penduduk. Rasio tersebut jauh tertinggal dibandingdengan jumlah pengusaha yang ada di negeri jiran seperti Singapura, Malaysia, maupun Thailand.Sementara negara-negara maju seperti Amerika Serikat dan Jepang bahkan memiliki pengusaha lebihdari 10 persen dari jumlah populasi. Idealnya jumlah pengusaha adalah 2 persen dari total populasi,tetapi untuk mencapai target pendapatan perkapita yang baik diperlukan 6,13 juta pengusaha atausekitar 2,5 persen dari populasi. Metode pelaksanaannya sebagai berikut: 1. FGD (Focus GroupDiscution), 2. Desain Sistem, 3. Perancangan Software, 4. Uji Sofware, 5. Sosialisasi Awal, 6.Penyempurnaan Software, 7. Sosialissai Sofware, 8. Publish Software. Sedangkan luarannya adalah: 1.Jurnal Nasional ISSN “Berdikari” Universitas Muhammadiyah Yogyakarta, 2. Proceeding Nasional –Universitas Muhammadiyah Yogyakarta, 3. Seminar Nasional – di Univesitas Ahmad DahlanYogyakarta, 4. Keynote Spech di Program Studi UMY Mengundang Wirausaha muda dan Dosen UMY.

PENGARUH PENGAWASAN INTERNAL, AKUNTABILITAS DAN TRANSPARANSI TERHADAP KINERJA PEMERINTAH DAERAH KABUPATEN SLEMAN (SURVEI PADA SELURUH SATUAN KERJA PERANGKAT DAERAH KABUPATEN SLEMAN) Bambang Jatmiko
Jurnal Akuntansi Trisakti Vol. 7 No. 2 (2020): September
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

This study aims to discuss and prove Internal Oversight, Accountability and Transparency of Local Government Performance. This research was conducted in all Regional Work Units in Sleman Regency which obtained 48 SKPD. The research method usessurvey, quantitative data and types of data consisting of primary data obtained by distributing questionnaires that will be distributed to all SKPDs with 144 respondents and 122 questionnaires that can be reprocessed. The sample in this study were government employees who met the specified criteria.. The results of the study indicate that (1) Internal Supervision shows positive and significant impact on the performance of the Regional Government of Sleman Regency. (2) Accountability influences positively and significantly on the performance of the Regional Government of Sleman Regency. (3) Transparency affects positively and significantly on the performance of the Regional Government of Sleman Regency.

Supply Chain and Finance Integration: Facts from Companies in Indonesia Jatmiko, Bambang; Machmuddah, Zaky; Suhana, Suhana; Laras, Titi
International Journal of Supply Chain Management Vol 9, No 5 (2020): International Journal of Supply Chain Management (IJSCM)
Publisher : ExcelingTech

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59160/ijscm.v9i5.5518

Abstract— In order to minimize costs and increase productivity, businesses around the world are reforming their supply chains. As they do so, operations are also transferred to countries that levy lower rates of income tax. Recent evidence suggests that some businesses are connecting supply chain decisions with income tax planning in order to create a tax-efficient supply chain aimed at optimizing net revenue. The population in this paper was companies in the city of Semarang, Indonesia. The sampling technique is based on incidental sampling technique. Respondents becoming the sample is 200 respondents. The results of the analysis using the Warp-Partial Least Squares (PLS) 5.0 model indicate that continuity, strategy and finance influence the supply chain and tax planning. The results of the paper also indicate that finance and continuity do not mediate the relation between supply chain and company performance. The implication of the research is that integration perceptions of supply chain and tax planning may be influenced by intrinsic and extrinsic factors of each individual. Therefore, the importance of awareness implanting the moral values of each individual to avoid supply chain and tax planning is urgent. However, it requires the participation of the government through the world of education.

Factors Affecting Audit Going Concern Opinion and the Role of Supply chain strategy: Evidence from Banking Company in Indonesia Jatmiko, Bambang; Ladiva, Siti; Machmuddah, Zaky; Suhana, Suhana; Laras, Titi
International Journal of Supply Chain Management Vol 9, No 5 (2020): International Journal of Supply Chain Management (IJSCM)
Publisher : ExcelingTech

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59160/ijscm.v9i5.5531

The purpose of this study was to determine the effect of financial condition, auditor's reputation, disclosure of financial statements, audit opinion of the previous year, supply chain strategy on going concern audit opinion. Sampling in this study was obtained using a purposive sampling method by focusing on banking companies listed on the Indonesia Stock Exchange in the 2015-2018 period, so that a sample of 24 companies was obtained with 96 observations. The data analysis method used in this study was Warp PLS version 5.0. Based on the results of the analysis it is known that the variables of financial condition, auditor's reputation, disclosure of financial statements, and audit opinions of the previous year affect the going concern audit opinion. In addition, the supply chain strategy moderates the auditor's reputation for going concern audit opinion. The implication of this research is that investors are required to pay attention to negative signals when investing related to the sustainability of the company's life or in other words an early warning for investment decisions.

Sector public accountability performance measurement: The role of internal factors public sector and accountability as intervening Jatmiko, Bambang; Haya, Berliana Sofia; Laras, Titi
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 6 No. 3 (2024): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32670/fairvalue.v6i3.4349

This study examines the influence of leadership style, internal control, organizational culture, organization commitment, organizational performance with public Accountability as an intervening variable on Regional Apparatus Organizations in the Yogyakarta City Government. This study used a sampling method with purposive sampling based on specific criteria. The questionnaire collects the data with 121 respondents from 30 OPDs in the Yogyakarta City Government, which is then further analyzed based on multiple regression and path analysis using SPSS v 22 software application. The results of this study show that leadership style and internal control positively affect the performance of local government organizations. In contrast, the organizational culture and organizational commitment do not positively affect the performance of local government organizations. Thus, public Accountability has a positive effect on the performance of regional government organizations. In addithas leadership style and Internal Control have no positive impact on the performance of local government organizations through public Accountability. In the end, organizational culture and organizational commitment positively affect the performance of local government organizations through public Accountability.

The Effect of The Internal Control System, Leadership Style, Organizational Culture, Organizational Commitment, and Good Government Governance on The Performance of The Local Government (Survey on All SKPD in Magelang Regency) Jatmiko, Bambang; Gusmayanti, Deviana
KINERJA Vol. 26 No. 2 (2022): KINERJA
Publisher : Faculty of Business and Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/kinerja.v26i2.6115

This research aims to test and prove the effectiveness of the principle of the internal control system, leadership style, organizational culture, organizational commitment, and good government governance on the performance of the local government of Magelang Regency. As for the problem in this research, the work program in the regional work unit in Magelang Regency is very low and not efficient. This study used a survey to collect the data. The object of this research is the Regional Work Unit (SKPD) of Magelang Regency. The sample of this study is all SKPD in Magelang Regency, with a total of 20 SKPD. The analytical tool used in this research is regression analysis. This study found that the internal control system, leadership style, organizational culture, organizational commitment, and good government governance positively affect the performance of local governments.

Determinants of the Quality of Village Government Financial Statements Jatmiko, Bambang; Utami, Tiyas Puji; Nugroho, Ardiansyah Wahyu
MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang Vol 13, No 2 (2023): MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/mki.13.2.2023.184-194

This study examines the effect of information technology, transparency, human resource competence, and internal control systems on the quality of financial reports. It looks at the effect of accountability variables as intervening variables on human resource competencies and internal control systems. The problem under study is that there are still many cases of budget misappropriation caused by the poor quality of financial reports in the village government of Gunungkidul Regency. The type of research data is primary data obtained by distributing questionnaires. This study received a sample of 204 respondents in 144 villages and was selected by purposive sampling method aimed at village officials, namely the village head, village secretary, and village treasurer. The results of this study indicate that Utilization of information technology, Transparency, Human Resource Competency, and Accountability positively affect the quality of financial reports on village governments. Meanwhile, the internal control system cannot improve the quality of financial reports. Practically, this study provides input to the central government and village governments to improve related factors that can improve the quality of financial statements.

Co-Authors AA Sudharmawan, AA Ahmad Rizal Solihudin Anwar, Misbahul Ardhi, Kholifah Fil Astoto, Andrea Astuti, Rini Juni Audia, Mellyanda Febrina Cintawati, Handarini Citra, Clara Kartika Buana Cungki Kusdarjito desy wulandari Dwiwiwarno, Titiop Edukasih Wawuru Eliza Damayanti Evi Gusmayanti Gumelar, Bagus Handi Yuniar Lestiawan Haya, Berliana Sofia Huda, Muhammad Choirul Ismanto, Deny Kurnia Diah Kinanti Kusdarjito, Cungki Ladiva, Siti Lestari, Puji Luthfiana, Della Nanda Machmuddah, Zaky Misbahul Anwar Muhammad Budi Setiawan Muhammad Zainal Abidin Nadia Nadia Nano Prawoto Nugroho, Ardiansyah Wahyu Nuri, Wahyu Parwoto, Parwoto Poppy Laksita Rini Priyatono, Margo PUJI LESTARI Qomariyah, Siti Qomariyah Raharti, Rini Rahmi, Mustika Rutha Mathilde Santana Siti Qomariyah Solly Aryza Sukardi Sukardi Suryo Pratolo Titi Laras Titi Laras Titi Laras Tiyas Puji Utami Tri Nugroho, Fransiskus Joki Hartono Utami, Tiyas Puji Wicaksono, Ilham Gilar Windhyakirana, Iswara Sukma Yaqin, Addinul

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