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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
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

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Impact of Budget Participation on Managerial Performance with Locus of Control and Cost Management Knowledge as Moderating Variables Bambang Jatmiko; Kurnia Diah Kinanti; Titi Laras
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 3 No. 4: Mei 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v3i4.3596

Abstract

This study aims to test and empirically prove the effect of budget participation on managerial performance with the locus of control and cost management knowledge as moderating variables in manufacturing companies in Tangerang City. The sample used was 38 managers involved in budgeting participation, consisting of middle- and lower-level managers. The type of data used is primary data. The method in this study uses purpose sampling. The data analysis tool in this study uses a Structural Equation Model (SEM) based on Partial Least Square (PLS) through the SmartPLS v3.0 software application. The results of this study show that budget participation positively affects managerial performance, and cost management knowledge moderates the relationship between budget participation and organizational performance. At the same time, the locus of control cannot moderate budget participation towards managerial performance.
The Impact of Training and Transformational Leadership on Performance with Job Satisfaction as a Mediating Variable (A Case in Unit Pelaksana Teknis Yogyakarta) Laras, Titi; Jatmiko, Bambang; Astoto, Andrea; Luthfiana, Della Nanda; Cintawati, Handarini
KINERJA Vol. 27 No. 2 (2023): 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.v27i2.6574

Abstract

The Correctional Division of the Ministry of Law and Human Rights DI Yogyakarta is divided into several Correctional Unit Pelaksana Teknis Yogyakarta consists of 5 units, namely Yogyakarta Class IIA Prison, Yogyakarta Class IIA Women's Prison, Yogyakarta Class IIA State Detention Center, Class I State Confiscated Goods Storage House. The sample in this study was 120 employees, who were recruited using a sampling technique with probability sampling and a stratified random sampling method. The findings revealed that training and transformational leadership positively and significantly affected job satisfaction and performance. Job satisfaction served as a moderating variable between training and transformational leadership on performance. According to the findings of this study, Unit Pelaksana Teknis Yogyakarta can improve training and transformational leadership to increase job satisfaction and employee performance.
Operational Efficiency, Capital Adequacy, and Profitability: A Case Study of Central Java’s Regional Development Bank Jatmiko, Bambang
Balance : Jurnal Akuntansi dan Manajemen Vol. 4 No. 1 (2025): April 2025
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jam.v4i1.661

Abstract

This study aims to analyse the impact of BOPO (Operational Efficiency Ratio), LDR (Loan to Deposit Ratio), NPL (Non-Performing Loans), and KPMM (Capital Adequacy Ratio) on ROA (Return on Assets) in the Regional Development Bank of Central Java Province. Utilizing quarterly data published by the Financial Services Authority (OJK) from Q1 2017 to Q4 2024, the study employs a multiple regression approach to assess the relationships among variables. The empirical findings reveal that both BOPO and LDR exert a significant negative effect on ROA, indicating that higher operational inefficiencies and excessive lending relative to deposits diminish bank profitability. In contrast, KPMM shows a significant positive impact, suggesting that stronger capital adequacy enhances financial performance. NPL, however, is found to have no statistically significant effect on ROA. These results underline the importance of prudent cost management, balanced liquidity strategies, and robust capital buffers in improving bank profitability. The study recommends that policymakers strengthen regulations to enhance capital adequacy and promote operational efficiency, which in turn supports the resilience and growth of regional banking institutions. These insights contribute to the formulation of more effective economic policies in the regional banking sector, fostering financial stability and regional economic development.
How Effective is Experiental Learning in Entrepreneurship Education? A Review of The Concept and Its Application Ismanto, Deny; Rini, Poppy Laksita; Jatmiko, Bambang; Gumelar, Bagus; Rahmi, Mustika; Solihudin, Ahmad Rizal
Journal of Vocational Education Studies Vol. 8 No. 2 (2025): Vol 8 No 2
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/joves.v8i2.9457

Abstract

The challenge of effectively teaching entrepreneurship and fostering students' entrepreneurial skills and business initiation has drawn significant attention. As the solution for this issue, experiential learning system (ELS), a pedagogical strategy in which students learn by doing, becomes more prevalent technique of teaching entrepreneurship. Therefore, this research uses the literature review method to analyze the effectiveness of using ELS in implementing entrepreneurship development programs. This research was carried out by collecting relevant literature sources, analyzing the content of the literature, and compiling the findings in the literature into a comprehensive understanding framework. The systematic literature review approach used in this study can provide identification and construct what further research needs to be done in the future including determining the characteristics of the variables that influence the phenomenon being studied. In conclusion, The findings demonstrate that experiential learning positively impacts the development of entrepreneurial competencies and skills. Nevertheless, while various experiential activities offer distinct advantages for entrepreneurship education, they also pose challenges that need to be addressed. Thus, the recommendations given through this paper are the implementation of Experiential Learning in Entrepreneurship Education could be developed with the interdisciplinary integration (engineering, health, art, and science) practice, implement the usage of technology and AI, and drive the business mission into social entrepreneurship.
Analisis Faktor-Faktor Yang Mempengaruhi Terjadinya Flypaper Effect Terhadap Belanja Daerah (Studi Empiris Pada Pemerintahan Kabupaten & Kota di DIY 2010-2016) Citra, Clara Kartika Buana; Jatmiko, Bambang
Reviu Akuntansi dan Bisnis Indonesia Vol. 1 No. 2 (2017): REVIU AKUNTANSI DAN BISNIS INDONESIA
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/rab.010211

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui faktor-faktor efek flypaper di Daerah Istimewa Yogyakarta, penelitian ini menggunakan data sekunder dari kombinasi 5 kabupaten dan kota selama periode 2010-2016, menggunakan variabel pendapatan lokal, variabel dana alokasi umum, variabel pembagian pendapatan , variabel pengeluaran lokal. Metode yang digunakan dalam penelitian ini adalah analisis regresi berganda dengan perangkat lunak spss. Hasil dari penelitian ini adalah, pertama menunjukkan bahwa pendapatan daerah memiliki hubungan positif dengan pengeluaran lokal, dana alokasi umum signifikan dan memiliki hubungan positif dengan pengeluaran lokal, tetapi bagi hasil memiliki hubungan negatif dan tidak signifikan terhadap pengeluaran lokal, dan kemudian ini Penelitian menunjukkan bahwa ada efek flypaper di DIY, membuktikan bahwa koefisien pendapatan lokal lebih rendah dari koefisien dana alokasi umum untuk pengeluaran lokal.
Pengaruh Partisipasi Anggaran, Kejelasan Sasaran Anggaran, Budaya Organisasi, Reputasi dan Etika Terhadap Senjangan Anggaran (Studi Empiris pada SKPD Kabupaten Bantul) Audia, Mellyanda Febrina; Jatmiko, Bambang
Reviu Akuntansi dan Bisnis Indonesia Vol. 1 No. 2 (2017): REVIU AKUNTANSI DAN BISNIS INDONESIA
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/rab.010213

Abstract

Penelitian ini bertujuan untuk mengetahui dampak partisipasi anggaran, kejelasan sasaran anggaran, budaya organisasi, reputasi dan etika terhadap senjangan anggaran pada satuan kerja perangkat daerah Kabupaten Bantul. Penelitian ini menggunakan metode penelitian survey. Teknik pengambilan sampel yang digunakan yaitu purposive sampling dengan adanya kriteria tertentu. Sampel dalam penelitian ini adalah kepala dinas/badan, kepala sub-bidang dan kepala sub-bagian yang bekerja di SKPD Kabupaten Bantul. Jenis data yang digunakan dalam penelitian ini yaitu data primer. Teknik pengumpulan data menggunakan kuesioner. Kuesioner yang dapat dianalisis sebanyak 80 kuesioner dari 100 kuesioner yang dibagikan. Pengujian hipotesis dalam penelitian ini menggunakan uji regresi berganda dengan uji t, uji F dan koefisien determinasi. Data yang terkumpul terlebih dahulu dianalisis dengan pengujian kualitas instrumen, uji asumsi klasik dan pengujian hipotesis dengan menggunakan alat uji SPSS versi 23. Hasil penelitian ini menunjukkan bahwa partisipasi anggaran, kejelasan sasaran anggaran dan reputasi berpengaruh positif signifikan terhadap senjangan anggaran pada satuan kerja perangkat daerah. Namun, budaya organisasi dan etika tidak berpengaruh terhadap senjangan anggaran disatuan kerja perangkat daerah.
Kontribusi Kompetensi Sumber Daya Manusia, Standar Akuntansi Pemerintah, Dan Sistem Pengendalian Internal Pemerintah Terhadap Kualitas Laporan Keuangan Pemerintah : Studi Kasus Pada Satuan Kerja Perangkat Daerah Kab. Biak Numfor Yaqin, Addinul; Jatmiko, Bambang
Reviu Akuntansi dan Bisnis Indonesia Vol. 2 No. 1 (2018): REVIU AKUNTANSI DAN BISNIS INDONESIA
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/rab.020116

Abstract

Penelitian ini bertujuan untuk menguji kontribusi kompetensi sumber daya manusia, standar akuntansi pemerintahan, dan sistem pengendalian internal terhadap kualitas laporan keuangan Pemerintah. Pengumpulan data penelitian ini menggunakan survei kuesioner. Kuesioner disampaikan kepada 100pegawai Satuan Kerja Perangkat Daerah (SKPD) Kabupaten Biak Numforyang bekerja di bagianakuntansi/keuangan, sebanyak 100kuesioner kembali diisi dengan lengkap dan dapat diolah. Penelitian ini termasuk dalam penelitian kuantitatif. Sampel ditentukan dengan teknik purposive sampling. Analisis data menggunakan regresi berganda dengan menggunakan softwareSPSS 20.Hasil dari penelitian ini menunjukkan bahwa kontribusi kompetensi sumber daya manusiaberpengaruh positif terhadap kualitas laporan keuangan pemerintah, standar akuntansi pemerintahberpengaruh positif terhadap kualitas laporan keuangan pemerintah, dan sistem pengendalian internalpemerintahberpengaruh positif terhadap kualitas laporan keuangan pemerintah.
Big data analytics in the public sector: A systematic literature review Huda, Muhammad Choirul; Jatmiko, Bambang
Journal of Accounting and Investment Vol. 26 No. 2: May 2025
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v26i2.25661

Abstract

Research aims: This study presents a systematic literature review of empirical research on Big Data Analytics (BDA) in the public sector. The purpose is to examine how BDA has been applied, the research settings, dominant themes, and the lessons learned across the literature.Design/Methodology/Approach: Using a review method adapted from Hoque (2014), the study analyzed 64 articles published between 2015 and 2023 sourced from the Scopus database. Articles were selected based on relevance, journal quality, accessibility, and methodological rigor.Research findings: The review identified six key thematic areas in public sector BDA research: accountability, energy efficiency, sustainability, innovation, analytics, and governance. The dominant theories found include Big Data Theory, Stakeholder Theory, and Agency Theory, while archival and survey methods were the most commonly employed research approaches. The United Kingdom, United States, and international multi-country studies contributed the most publications.Theoretical contribution/ Originality: The novelty of this study lies in its exclusive focus on the public sector, its integrative thematic analysis using co-word mapping, and its implications for academic theory building, practical implementation, and policy formulation in public administration.Practitioner/Policy implication: This study can be used these insights to develop effective BDA strategies, enhance performance, and foster trust in public institutions through more responsive and evidence-based decision-making.Research limitation/Implication: Future research is expected to further study and research: (1) The Impact of Big Data on the Public Sector using journals or other references outside the Scopus database; (2) Future research can use keywords that are different from this research, (3) and can also access more journals to be reviewed.
Dynamic Analysis of Financial Ratios on Profitability: Evidence from Regional Development Banks in Central Java Jatmiko, Bambang
Riwayat: Educational Journal of History and Humanities Vol 8, No 2 (2025): April, Culture and Identity
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jr.v8i2.45714

Abstract

This study aims to analyze the effect of BOPO (Operational Efficiency Ratio), NPL (Non-Performing Loans), LDR (Loan to Deposit Ratio), KPMM (Capital Adequacy Ratio), and GWM (Statutory Reserves) on ROE (Return on Equity) in Regional Development Banks in Central Java. The research utilizes quarterly data from Q1 2017 to Q4 2024. The Partial Adjustment Model (PAM) is employed to capture the dynamic relationship between the variables. The results show that BOPO, KPMM, and GWM have a positive and significant relationship with ROE. Meanwhile, NPL also shows a positive effect on ROE, contrary to general expectations, indicating potential issues in risk management or profit compensation strategies. LDR has a negative but statistically insignificant impact on ROE. The adjustment coefficient of 0.83418 (1 0.16582) suggests that 83.41% of the gap between actual and expected ROE is corrected in each period. The findings imply that improving operational efficiency and maintaining adequate capital and reserve levels are key to enhancing profitability. Policymakers and bank management should also scrutinize the positive effect of NPLs on ROE, which may indicate unsustainable profit strategies or aggressive lending practices. This study contributes to the literature by applying the Partial Adjustment Model to regional banking performance in Indonesia, specifically over an extended post-pandemic period, offering fresh insights into how regional banks adjust their profitability in response to internal financial ratios and external regulatory pressures
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

Abstract

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.
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