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All Journal Jurnal Indonesia Sosial Sains Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Equity
Mintoyuwono, Danang
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Humanities Astronomy Biochemistry, Genetics & Molecular Biology Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Energy Environmental Science Immunology & microbiology Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Neuroscience Physics Social Sciences

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Meretas Praktik Pendidikan Akuntansi yang Bela Negara Septyan, Krisno; Mintoyuwono, Danang
Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Vol. 6 No. 3 (2023): Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33795/jraam.v6i3.003

Abstract

Abstract: Initiating Accounting Education Practices that Defend the Nation Purpose: This study aims to show the efforts of liberating accounting education in order to show accounting attitudes that defend the country. Method: Ki Hadjar Dewantara's thinking is revealed to be a research method in an ontologically synchronic way between the researcher and the thinker. Result: Accounting for defending the state must understand its nature, which means that local culture should become the accounting standard. National hero figures can become inspirations in accounting education. Accounting education does not only meet market needs but must have wider benefits for the Indonesian people as well as evoke love for the motherland and continue the struggle of national heroes. Novelty: This research departs from the self-consciousness of researchers about state defense that exists under an institution that labels itself as a state defense institution. Contribution: The values of the Nusantara archipelago need to be part of every major course in the accounting department on stand as a separate course. Abstrak: Meretas Praktik Pendidikan Akuntansi yang Bela Negara Tujuan: Penelitian ini bertujuan menunjukkan usaha memerdekakan pendidikan akuntansi agar menunjukan sikap akuntansi yang bela negara. Metode: Pemikiran Ki Hadjar Dewantara diturunkan menjadi metode penelitian dengan cara sinkronis ontologis antara peneliti dan pemikir. Hasil: Akuntansi bela negara harus memahami di mana kodrat dirinya yang berarti budaya setempat seharusnya menjadi standar akuntansi. Tokoh pahlawan nasional juga bisa menjadi inspirasi dalam pendidikan akuntansi. Pendidikan akuntansi bukan sekadar memenuhi kebutuhan pasar tapi harus memiliki manfaat lebih luas untuk bangsa Indonesia sekaligus mengevokasi cinta tanah air serta meneruskan perjuangan para pahlawan nasional. Kebaruan: Penelitian ini berangkat dari kesadaran diri peneliti tentang bela negara yang bernaung di bawah institusi yang melabeli dirinya sebagai instusi bela negara. Kontribusi: Nilai-nilai Nusantara perlu menjadi bagian pada setiap mata kuliah utama di jurusan akuntansi tidak berdiri sebagai mata kuliah sendiri.
ANALISA PERAN MODERASI AUDIT TENURE DALAM HUBUNGAN ANTARA ORIENTASI KESALAHAN INDIVIDU DAN IKLIM KESALAHAN ORGANISASI TERHADAP PENANGANAN KESALAHAN PADA AUDITOR INSPEKTORAT KEMENTERIAN DI INDONESIA Mintoyuwono, Danang
EQUITY Vol 18 No 2 (2015): EQUITY
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34209/equ.v18i2.468

Abstract

The auditor’s error handling strategy as auditor behavior after detecting an auditee’s error has significant impact on repeat error finding especially unintentional errors. The purpose of this study was to investigate factor determining error management as auditor error handling strategy from organizational and individual aspect also investigate moderation role of audit tenure. 103 government auditor involve in this study as respondent collecting via convenience sampling, with linear regression and interaction moderated regression as data analysis method. Result of this study shows both organizations’ error climate and person’s individual error orientation has positive significant impact on error management as auditor error handling strategy otherwise moderation of audit tenure have no empirical evidence. Thus error management is conducting by auditor in an open climate organization with greater person’s individualerror orientation.
PENGARUH PARTISIPASI ANGGARAN, PENEKANAN ANGGARAN, DAN KOMITMEN ORGANISASI TERHADAP SENJANGAN ANGGARAN PADA SUKU DINAS PEMERINTAHAN DI DKI JAKARTA Putra, I Gede Eka Dharma; Mintoyuwono, Danang
EQUITY Vol 20 No 2 (2017): EQUITY
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34209/equ.v20i2.625

Abstract

The study aims to determine the influence of budgetary participation, budget emphasis and organisation commitment on budgetary slcak. Respondents were studied were departement chief, head of subsection, and section chief in departements at west jakarta, south jakarta, north jakarta, central jakarta, and east jakarta . Data collection techniques in this research using primary data by distributing questionnaires to 211 respondents. Technique data processing was performed using SPSS 21 and assisted by using microsoft office 2010. The variables studied consisted of budgetary participation, budget emphasis, organisation commitment and budgetary slack. The analysis used to test this research is multiple linear regression test. Partial results of the study showed absence of budgetary participation significant effect on budgetary slack, the absence of budget emphasis on budgetary slack, and absence of organisation commitment on budgetary slack. From the results of simultaneous studies showed a significant effect between the variables of budgetary participation, budget emphasis, organisation commitment on budgetary slack.
PENGARUH PENDAPTAN ASLI DAERAH DAN DANA PERIMBANGAN TERHADAP BELANJA DAERAH Fatimah, Nabiyatun Nur; Nopiyanti, Anita; Mintoyuwono, Danang
EQUITY Vol 21 No 1 (2018): EQUITY
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34209/equ.v21i1.628

Abstract

This research is a quantitative research that aims to determine the effect of Local Government Revenue and Balancing Fund on Local Expenditure. This research uses data of Local Government Revenue, General Allocation Fund, Special Allocation Fund, and Revenue Sharing Fund of Regency and City in East Java Province as sample. Selection of Regency and City is done randomly after determining acceptable sample amount that is 100% from all Regency and City in East Java Province. Hypothesis testing in research using Multiple Linear Regression Analysis with SPSS program and 5% significance level (0,05). The results of the test indicatethat the variable of Local Government Revenue and General Allocation Fund have significant influence to the Regional Expenditure. While the variable of Special Allocation Fund and Revenue Sharing Fund have an insignificant effect on Local Expenditure.
Pengaruh Pendapatan Asli Daerah dan Dana Perimbangan terhadap Belanja Daerah Fatimah, Nabiyatun Nur; Nopiyanti, Anita; Mintoyuwono, Danang
EQUITY Vol 22 No 2 (2019): EQUITY
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34209/equ.v22i2.936

Abstract

Penelitian ini merupakan penelitian kuantitatif yang bertujuan untuk mengetahui pengaruh Pendapatan Asli Daerah dan Dana Perimbangan terhadap Belanja Daerah. Penelitian ini menggunakan data Pendapatan Asli Daerah, Dana Alokasi Umum, Dana Alokasi Khusus, dan Dana Bagi Hasil Kabupaten dan Kota di Provinsi Jawa Timur sebagai sampel. Pemilihan Kabupaten dan Kota dilakukan secara acak setelah menentukan jumlah sampel yang dapat diterima yaitu 100% dari seluruh jumlah Kabupaten dan Kota di Provinsi Jawa Timur. Pengujian hipotesis dalam penelitian menggunakan Analisis Regresi Linear Berganda dengan program SPSS dan tingkat signifikansi 5% (0,05). Hasil dari pengujian menunjukkan bahwa variabel Pendapatan Asli Daerah dan Dana Alokasi Umum berpengaruh signifikan terhadap Belanja Daerah. Sedangkan variabel Dan Alokasi Khusus dan Dana Bagi Hasil berpengaruh tidak signifikan terhadap Belanja Daerah sehingga besar kecilnya penerimaan dana alokasi khusus atau dana bagi hasil tidak signifikan pengaruhnya terhadap belanja daerah.
The Effect of Company Operation Complexity, Audit Committee, and Audit Quality on Audit Report Lag with Board Gender Diversity as A Moderating Variable Iqbal, Dzaky; Mintoyuwono, Danang
Jurnal Indonesia Sosial Sains Vol. 6 No. 12 (2025): Jurnal Indonesia Sosial Sains
Publisher : CV. Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jiss.v6i12.2156

Abstract

This study was conducted to analyze the effect of the complexity of company operations, audit committees, and audit quality on audit report lag, with gender diversity in the board of directors as a moderating variable for coal mining companies listed on the Indonesia Stock Exchange (IDX) between 2021 and 2023. The audit reporting lag is the time between the end of the fiscal year and the issuance of the audit report. The timely submission of audited financial accounts is critical because it influences the quality of financial information and stakeholders' economic decision-making. The sample for this study consisted of 26 coal mining sub-sector enterprises. STATA 17 was used for the study, with the Random Effect Model (REM) applied. Audit report lag was found to be unaffected by the complexity of corporate operations or audit committees, whereas audit quality had a negative impact. Meanwhile, gender diversity on the board has not been shown to mitigate the relationship between the complexity of corporate operations, audit committees, and audit quality, which affects audit delays. These findings provide significant contributions to corporate governance and our knowledge of the causes of audit report latency.
Co-Authors Anita Nopiyanti Fatimah, Nabiyatun Nur Iqbal, Dzaky Krisno Septyan Putra, I Gede Eka Dharma