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All Journal Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang Journal of Accounting and Investment
Utami, Tiyas Puji
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Economics, Econometrics & Finance

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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

Abstract

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.
Disruptive innovation disclosure practices: Do board characteristics, ownership structure, and investor matter? Supheni, Indrian; Suyanto, Suyanto; Utami, Tiyas Puji
Journal of Accounting and Investment Vol. 25 No. 3: September 2024
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v25i3.23018

Abstract

Research aims: This study aims to analyze the effect of board characteristics, ownership structures, and investors on disruptive innovation disclosure in the annual reports of companies in Indonesia.Design/Methodology/Approach: This study used 237 cross-section data from 237 companies in the manufacturing sectors. The dependent variable in this study was obtained by analyzing the content of the company's annual report. The hypothesis in this study was then tested using multiple linear regression.Research findings: The regression test results revealed that foreign ownership affected the disclosure of disruptive innovation in manufacturing companies. Other variables, such as characteristics of the board of commissioners, members and investors, did not affect the disclosure of disruptive innovation in manufacturing companies.Theoretical contribution/Originality: Disclosure of disruptive innovation is rarely done, but this study looks at disclosure from the stakeholder theory perspective in manufacturing companies.Research limitation/Implication: This study was only limited to manufacturing companies. Meanwhile, other companies are expected to be studied in further research. In addition, more observation data can be added to strengthen the research results.
Local Expenditure Financing Response in Regencies and Municipalities in Indonesia (Analysis of the Flypaper Effect Phenomenon) Septianingrum, Nabila Ardyamita; Halim, Abdul; Utami, Tiyas Puji
Journal of Accounting and Investment Vol. 26 No. 1: January 2025
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v26i1.23983

Abstract

Research aims: This research aims to analyze the flypaper effect occurrence on regencies and municipalities in Indonesia considering medium-term expenditure framework and their economic conditions.Design/Methodology/Approach: Quantitative methodology with secondary data from 226 regencies/municipalities in Indonesia was used. The first hypothesis testing was to find whether there was different expenditure mean value and if there was any, hypothesis testing about flypaper occurrence would be performed.Research findings: The results show (1) there was no different capital expenditure mean value because there was a target of capital expenditure set for every local government, therefore flypaper effect occurrence hypothesis testing was not performed and (2) there was different operational expenditure mean value and flypaper effect did not occur in rich local governments, but poor ones.Theoretical contribution/ Originality: This research fills the research gap of flypaper effect occurrence on capital expenditure and operational expenditure based on local governments’ economic conditions. Practitioner/Policy implication: This research implies that intergovernmental transfers should be used accordingly and local governments should increase their local own-source revenue so that they wouldn’t be dependent to the transfers from central government.Research limitation/Implication: The limitations of this study are related to data period (abnormal condition of Covid-19) and statistical data (needed further explanation from primary data).Keywords: Flypaper Effect; Economic Conditions; Local Own-Source Revenue; Local Expenditure; Intergovernmental Transfers
The portrait of challenges and strategies of village-owned enterprise in achieving SDGs: The perspective of sustainable development Nugraheni, Tri Satya Rifah; Utami, Evy Rahman; Utami, Tiyas Puji
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.v26i2.26741

Abstract

Research aims: This study analyzed the challenges and strategies of the Tirta Mandiri Village-Owned Enterprise (VOE) in Ponggok Village, Klaten Regency, to reach the Sustainable Development Goals (SDGs). In addition, our study examines how VOE, as a social enterprise entity, can improve economic, social, and environmental sustainability at the village level.Design/Methodology/Approach: A qualitative approach with semi-structured interviews with administrators of VOE, the government of the village, beneficiaries, and VOE experts was used in this research, and it was used to explore the challenges and strategies of VOE.Research findings: The findings indicated that VOE had functioned as a social entrepreneurial entity. Tirta Mandiri VOE successfully empowered the community and generated wealth. Furthermore, VOE initiatives have accomplished the following SDGs: No Poverty (1), Quality Education (4), Gender Equality (5), Decent Work and Economic Growth (8), Industry, Innovation and Infrastructure (9), Climate Action (13), Life on Land (15), and Partnerships for the Goals (17). Nonetheless, numerous issues must be addressed, such as the evolving mindset of the community and constrained human resources. Furthermore, VOE encountered numerous competitors that operated analogous business units. These difficulties must be addressed through several techniques, including education, cultural literacy, and collaboration. VOE enhanced human resource capability, innovation, and delivery service. VOE served as an excellent mechanism for sustainable rural development.Practitioner/Policy implication: This study emphasized the importance of developing community empowerment and environmental sustainability programs by VOE and the need for greater support from local government to achieve SDGs effectively.Research limitation/Implication: This study had limitations, such as focusing on Tirta Mandiri VOE in Ponggok Village. In addition, a qualitative approach was used in this study.
Local expenditure financing response in regencies and municipalities in Indonesia: Analysis of the flypaper effect phenomenon Septianingrum, Nabila Ardyamita; Halim, Abdul; Utami, Tiyas Puji
Journal of Accounting and Investment Vol. 26 No. 1: January 2025
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v26i1.23983

Abstract

Research aims: This research aims to analyze the flypaper effect on regencies and municipalities in Indonesia, considering the medium-term expenditure framework and their economic conditions.Design/Methodology/Approach: Quantitative methodology with secondary data from 226 regencies/municipalities in Indonesia was used. The first hypothesis testing was to find whether there was a different expenditure mean value, and if there were any, hypothesis testing about flypaper occurrence would be performed.Research findings: The results show that there was no difference in capital expenditure mean value because there was a target of capital expenditure set for every local government. Therefore, flypaper effect occurrence hypothesis testing was not performed, and there was different operational expenditure mean values. The flypaper effect did not occur in rich local governments but in poor ones.Theoretical contribution/Originality: This research fills the research gap of flypaper effect occurrence on capital expenditure and operational expenditure based on local governments’ economic conditions.Practitioner/Policy implication: This research implies that intergovernmental transfers should be used accordingly, and local governments should increase their local own-source revenue so that they wouldn’t be dependent on the transfers from the central government.Research limitation/Implication: The limitations of this study were related to the data period (abnormal condition of COVID-19) and statistical data (further explanation from primary data needed).
Co-Authors A Halim Bambang Jatmiko Indrian Supheni Nugraheni, Tri Satya Rifah Nugroho, Ardiansyah Wahyu Septianingrum, Nabila Ardyamita Suyanto Suyanto Utami, Evy Rahman