Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Jurnal Akuntansi, Manajemen, dan Perencanaan Kebijakan
Yuliantoro, Rohmad
Unknown Affiliation
Humanities Economics, Econometrics & Finance

Published : 5 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 5 Documents
Search

 1 
PENGARUH INDEPENDENSI AUDITOR, GAYA KEPEMIMPINAN, KOMITMEN ORGANISASI, DAN AKUNTABILITAS TERHADAP KINERJA AUDITOR Studi Empiris pada Auditor Pemerintah di BPK Jateng Pramana, Ahmad Aji; Yuliantoro, Rohmad
Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Vol 2, No 2 (2013)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/j.reksa.v2i2.24

Abstract

The purpose of this study is to determine the effect of auditor independence toward auditor's performance, leadership style toward audit performance, the organization's commitment and accountability auditor toward the performance of auditors. The object of this study was on the State Audit Board Representative of Central Java. The writer took the sampling by simple random sampling through questionnaires. Software used to test the instruments and hypothesis is SPSS version 16.0. The results of the first hypothesis in the independence of the auditor does not affect the performance of auditors, futhermore the results of the second hypothesis that leadership style does not also affect the performance of auditors. However, the results of the third hypothesis is the organizational commitment affect the performance of auditors but the results of the fourth hypothesis is accountability does not affect the performance of auditors. The results of this study should be able to provide additional information and material for relevant literature in the future.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI MINAT PEMANFAATAN DAN PENGGUNAAN SISTEM INFORMASI (Studi pada Pemerintah Daerah Kabupaten Bantul) Prasetiya, Muhammad Erwin; Yuliantoro, Rohmad
Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Vol 1, No 2 (2012)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/j.reksa.v1i2.11

Abstract

The main purpose of this research is to examine the inflence of performance expactation of business and social factor, factor the suitability of assigments of interest utilizing information system and test the influence of conditions that facilitate user and system utilization onformation of interest in the use of information system has brought a very fundamental changes for the organization whether private or public organizations.                Therefore, information system become very important in determining competitiveness and the ability of the company to improve business performance in the future. Population in this research in Goverment employees Bantul Regency. The technique to gather sample is judgmental technique (purposive).                Data collected by using a questionnaire. 146 questionnaire returned from 200 sent and only 115 that can be processed. Data analysis was done using regression technique. The yhpothesis of this research was tested by using a two-equation of regression.                The results of this research show thaat performance expectations, expectations of business, social factors, and the suitability of the tasks affect the interest of the utilization of information systems. The conditions that facilitate user do not affect the use of the system of information and interest of the utilization of information systems affect the use of system information.
ANALISIS PENGARUH SUMBER PENDAPATAN DAERAH TERHADAP BELANJA MODAL DAN PENGARUH BELANJA MODAL TERHADAP BELANJA PEMELIHARAAN DALAM REALISASI ANGGARAN PEMERINTAH KABUPATEN/KOTA DI PROVINSI JAWA TENGAH DAN PROVINSI DAERAH ISTIMEWA YOGYAKARTA TAHUN 2006-2010 Ariyani, Kurniawati Nursepti; Yuliantoro, Rohmad
Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Vol 1, No 1 (2012)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/j.reksa.v1i1.6

Abstract

The allocation of capital expenditure especially on infrastructure expenditure on local financial budget, is very important, because it can increasing public service. The increase of public service will also increase the own revenues. The increase ot own revenues will endorse the economic productivity. Local goverment also needs transfer fund from the central goverment, for development. It means that capital expenditure is depends on own revenues and transfer fund.Capital expenditure partially used to funding maintenance expenditure. It means the policy of local goverment on the spending of capital expenditure will effects on maintenance expenditure. The research aimed to see the effect of resource of revenues that consist of own revenues and transfer fund to capital expenditure, and the effect of capital expenditure to maintenance expenditure in regions/municipals in Central Java and Yogyakarta province.The result shows that own revenue is effecting the capital expenditure, but transfer fund is not effected by the capital expenditure, the capital expenditure is effecting the maintenance expenditure.
PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN, BUDAYA ORGANISASI DAN GAYA KEPEMIMPINAN TERHADAP KINERJA APARAT PEMERINTAH DAERAH DENGAN KOMITMEN ORGANISASI SEBAGAI VARIABEL PEMODERASI Studi pada Pemerintah Daerah Kabupaten Temanggung Sulistyaningsih, Arin; Yuliantoro, Rohmad
Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Vol 4, No 1 (2015)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/j.reksa.v4i1.41

Abstract

This research is aimed to examine the effect of budget arragement participation, organization culture and leadership style toward local goverment officials performance, with organization commitment as moderating variable on local government of Temanggung. Budget is an effective short tem arrangement, high scale of budget arragement participation,organization culture and leadership style toward local goverment officials performance, and organization commitmen can support budget run well. Populations in this research are local government officials in SKPD Temanggung. Object in this research are head of division, division head, sub-division head and section head, data collection methode in this research with survei and questionaire. Data analysis technique used in this research are double linier regression and moderated regression analysis. The results of this research show that budget arrangement participation and leadership style influence the local government performance, organization commitment can moderate organization culture effect and leadership style toward local government performance, but it can not moderate budget arrangement participation effect toward local government officials performance.
PENGARUH BUDAYA ORGANISASI, MOTIVASI, PELATIHAN DAN PENGELOLAAN DANA DESA TERHADAP KINERJA PEMERINTAH DESA BERDASARKAN PERSEPSI APARATUR DESA Putri, Novitasari Anggraeni; Yuliantoro, Rohmad
Jurnal Akuntansi, Manajemen, dan Perencanaan Kebijakan Vol. 2 No. 1 (2024): September
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/jampk.v2i1.388

Abstract

Penelitian ini dilakukan untuk menganalis persepsi aparatur desa mengenai Budaya Organisasi, Motivasi, Pelatihan, Pengelolaan Dana Desa terhadap Kinerja Pemerintahan Desa diwilayah Kecamatan Rembang Kabupaten Purbalingga. Penelitian ini menggunakan metode kuantitatif dengan data yang diperoleh dari kuesioner dengan metode convenience sampling. Subjek dari penelitian ini adalah aparatur pemerintah desa yang berada di Kecamatan Rembang Kabupaten Purbalingga. Penelitian ini menggunakan sampel sebanyak 120 responden yang dipilih secara tertentu yang terdapat di 12 desa. Alat analisis dalam penelitian ini menggunakan SPSS versi 24.0. Hasil dari penelitian ini, budaya organisasi, motivasi, pelatihan, dan pengelolaan dana desa berpengaruh terhadap kinerja pemerintahan desa.
Co-Authors Ariyani, Kurniawati Nursepti Pramana, Ahmad Aji Prasetiya, Muhammad Erwin Putri, Novitasari Anggraeni Sulistyaningsih, Arin