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All Journal Jurnal Dinamika Akuntansi Jurnal Ilmiah Wahana Pendidikan
Oktaviana, Anggita
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The Quality of State-Property Reporting: Determinants and Intervening Role of Optimization Management in Indonesia Regional Case Anisykurlillah, Indah; Oktaviana, Anggita
Jurnal Dinamika Akuntansi Vol 12, No 2 (2020): September 2020
Publisher : Department of Accounting, Faculty of Economics, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v12i2.25529

Abstract

This study examines the effect of legal audit, internal control system, IT utilization, and internal auditors' role as determinants of the quality of state-property reporting intervened by management optimization. The population is the Tegal Regional employee, who manages state-property, including users, regulators, and keepers in 36 regional offices. This case reflects the management and reporting of state-property in the Indonesia regional. Seventy-six respondents were sampled to answer the research instrument and analyzed it by path analysis. The results show that the internal control system, IT utilization, and state property management optimization positively affect state-property reporting quality. The use of internal control systems and IT utilization positively influence the optimization of state-property management. The results also prove that management optimization mediates the internal control system and IT utilization on state-property reporting quality. Contrary evidence that management optimization does not mediate the impact of legal audits and internal auditors' role on the state property report's quality.
Analisis Konflik Pembangunan Pabrik Semen di Pegunungan Kendeng Menurut Prespektif Hukum dan Masyarakat Hasanah, Aprilia Wahidatul; Oktaviana, Anggita
Jurnal Ilmiah Wahana Pendidikan Vol 10 No 23 (2024): Jurnal Ilmiah Wahana Pendidikan
Publisher : Peneliti.net

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Abstract

Pegunungan Kendeng memiiki kekayaan hamparan kapur dan sumber air tanah yang melimpah. Berdasar pada Surat Keputusan Gubernur Nomor 660.1/17 tahun 2012 tentang izin Lingkungan Kegiatan Penambangan PT. Semen Gresik yang berganti nama menjadi PT. Semen Indonesia sejak tahun 2012 mereka dapat melakukan pertambangan di Pegunungan Kendeng. Hal ini menjadi masaah antara pihak pemerintah ingin memanfaakan sumbr daya yang ada untuk kepentingan komersil sedangkan rakyat yang terpenngaruh dari adanya kegitan tersebut memilih lokasi tersebut sebagai lokasi konservasi. Sehingga masyarakat mengambil langkah atas kekhawatiran mereka terhadap menurunnya kualitas air di daerah tersebut dengan mengajukan gugatan. Penulisan ini bertujuan untuk mendeskripsikan konflik atas penolakan pertambangan dan pembangunan pabrik semen di Kendeng dan untuk mengkaji apa dampak yang ditimbulkan dari adanya kegiatan pertambangan tersebut.
Co-Authors Hasanah, Aprilia Wahidatul Indah Anisykurlillah