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All Journal Journal of Indonesian Economy and Business Journal of Accounting and Investment JABE (Journal of Applied Business and Economic) EKUITAS (Jurnal Ekonomi dan Keuangan) Jurnal Akuntansi dan Bisnis Jurnal Bisnis dan Akuntansi JASF (Journal of Accounting and Strategic Finance) The Indonesian Journal of Accounting Research Jurnal Kepariwisataan Indonesia: Jurnal Penelitian dan Pengembangan Kepariwisataan Indonesia ABIS: Accounting and Business Information Systems Journal Jurnal Akuntansi
Abdul Halim
Department Of Accounting, Faculty Of Economics And Business Universitas Gadjah Mada, Daerah Istimewa Yogyakarta
Humanities Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

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APLIKASI CLUSTERING, MANOVA, DAN TRANSFORMASI DATA ATAS DATA PASAR MODAL INDONESIA: ABDUL HALIM; SOELISTYO SOELISTYO
Jurnal Bisnis dan Akuntansi Vol 1 No 3 (1999): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1088.242 KB) | DOI: 10.34208/jba.v1i3.371

Abstract

Penelitian dengan mendasarkan data pasar modal di Indonesia semakinmarak, namun menimbulkan persoalan antara lain yaitu adanya biasdata (terutama normalitasnya). Sementara itu beberapa penelitianmenunjukkan adanya kegunaan rasio keuangan dalam menghasilkaninformasi bagi pengguna data keuangan di pasar modal Indonesia tersebut. Penelitian-penelitian yang dilakukan, sesuai dengan perkembangan yang terjadi telah banyak mengaplikasikan alat-alat statistik terutama yang beraliran positivisme. Tulisan ini mencoba mengemukakan hasil penelitian atas kemampuan rasio keuangan (dalam hal ini ROE) dalam membedakan "yields" (dalam hal ini capital gain dan dividend per share) dengan mengaplikasikan clustering dan MANOVA yang sekaligus merupakan usaha menguji data pasar modal Indonesia termasuk mentransformasikannya. Hasilnya menunjukkan masih rendahnya normalitas data yang ada, walaupun sudah ditransformasikan. Hasil ini memang masih harus memerlukan pengujian ulang agar dapat lebih meyakinkan.
Financial Distress, Regional Independence and Corruption: An Empirical Study in Indonesian Local Governments Evi Maria; Abdul Halim; Eko Suwardi
Journal of Accounting and Strategic Finance Vol 4 No 1 (2021): JASF (Journal of Accounting and Strategic Finance)
Publisher : UNIVERSITAS PEMBANGUNAN NASIONAL VETERAN JAWA TIMUR

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v4i1.159

Abstract

This study aims to determine the effect of financial distress and regional independence on the probability of corruption in the local governments, Indonesia. This study used panel data of local governments in Indonesia in 2012 and 2013 with a total of 785 local governments. Data were analyzed using logistic regression analysis. The study results found that financial distress had no effect on the probability of corruption, while regional independence had a positive effect on the probability of corruption in the local governments, Indonesia. This means that if the regional independence is high then the probability of corruption in the local government is also high, vice versa. The study findings were also robust in a separated analysis, when additional test was carried out. This study found empirical evidence that the independence of funding sources, independence ratios to meet regional needs, and the amount of regional income could be used to detect corruption in local governments, Indonesia, while the budget solvency ratio, financial performance ratio of budget, financial performance ratio of fund equity and regional financial efficiency could not.
Penginvestigasian Audit Expectation GAP pada Sektor Publik Rusliyawati Rusliyawati; Abdul Halim
Jurnal Akuntansi dan Bisnis Vol 9, No 1 (2009)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/jab.v9i1.90

Abstract

This study aims to investigate the existence of audit expectation gap on public sector empirically. Three variables being tested are reporting, accountability, and auditing concepts that consist of auditor independence, auditor competence, unqualified opinion and performance audit. This research uses samples from 209 respondents that consist of 30 auditors BPK, 62 parliament members, 83 local government employees and 34 citizens of West Kalimantan Province. The data collection utilizes survey method and the analysis method is One-Way ANOVA. This research suggests that there are difference perceived between auditors (BPK) and the user of local government financial statement. This research finds the existence of audit expectation gap in public sector.
The Effects of Organizational and Political Factors on the Development of Performance Measurement System (PMS) of Local Government Institutions Parwoto Parwoto; Abdul Halim
Journal of Accounting and Investment Vol 21, No 2: May 2020
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (769.269 KB) | DOI: 10.18196/jai.2102146

Abstract

Research aims: This study aims to examine the influence of organizational and political factors on the development of performance measurement systems (PMS) based on its development purpose and identify the phenomenon of institutional isomorphism.Design/Methodology/Approach: This research uses mixed methods with sequential explanatory strategies. Quantitative data were obtained by survey using questionnaires and qualitative data collection using semi-structured interviews. Quantitative data analysis uses SEM PLS, and qualitative data analysis uses Content Analysis (CA).Research findings: This research shows that the open attitude of the local government apparatus in accepting change, strong commitment from the leaders, broad enough authority for management, and strong political support from internal and external determine the success of the PMS development process in local government institutions. Furthermore, the phenomenon of institutional isomorphism is also still found in the PMS development process in local government institutions.Theoretical Contribution/ Originality: This study complements previous research on the factors that influence the development of PMS and adds evidence that the phenomenon of institutional isomorphism exists in the PMS development process. Research in this field has not been much researched in public sector accounting, particularly in Indonesia.Practitioner/Policy implication: This research provides input to the local government regarding the factors that need to be considered in the PMS development process, so that the PMS development policy is successful and can improve the performance of the local government.Research limitation/Implication: The minimum number of respondents who are willing to be interviewed and the research sample is only limited in the DIY region is a limitation in this study that might affect the results. Further research is recommended to continue using the mixed methods by expanding the distribution area of the sample used and adding other variables that are considered influential and able to capture the phenomenon of institutional isomorphism in the PMS development process.
INFORMATION AND KNOWLEDGE OF PUBLIC SECTOR DECISION MAKERS: EXPERIMENTAL RESEARCH IN THE CONTEXT OF A LOCAL GOVERNMENT HOSPITAL IN INDONESIA Icuk Rangga Bawono; Abdul Halim; Beverley R. Lord
Journal of Indonesian Economy and Business (JIEB) Vol 30, No 2 (2015): May
Publisher : Faculty of Economics and Business, Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (130.479 KB) | DOI: 10.22146/jieb.9956

Abstract

This research aimed to test the previous result of experimental research on decision making by Dilla and Steinbart (2005), and to internalize the result in the context of a local government hospital in Indonesia. The subjects in this experiment were 80 members of the House of Representatives in the Cilacap, Brebes and Purbalingga regions in Indonesia. They were asked to evaluate the performance of a fictitious local government hospital and decide whether or notto increase its budget allocation for the coming year. Half of the subjects were given instruction in the performance measures applicable to hospitals; the other half proceeded straight to the experimental task. The first group were labelled “knowledgeable users”; the latter group were classified as “unknowledgeable”.The results of this experiment using real decision makers showed that the knowledgeable group tended to use the unique information given to them to measure performance and make budget allocation plans, whereas the unknowledgeable group used common measures. These results are consistent with Lipe and Salterio (2000), Dilla and Steinbart (2005) and Bawono etal. (2012), indicating that students may be reliable surrogates for real decision makers.Keywords: accountability, public sector, performance measurement, budget allocation plan, knowledgeable and unknowledgeable, decision makers
THE EFFECT OF BUDGETS’ PROPORTION AND NON-FINANCIAL FACTORS ON THE AUDIT RESULTS OF LOCAL GOVERNMENTS’ FINANCIAL STATEMENTS IN INDONESIA Nurdiono Nurdiono; Slamet Sugiri; Abdul Halim; Gudono Gudono
Journal of Indonesian Economy and Business (JIEB) Vol 31, No 2 (2016): May
Publisher : Faculty of Economics and Business, Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (335.507 KB) | DOI: 10.22146/jieb.15288

Abstract

Local governments’ financial statements that obtain unqualified opinion until the end of 2011 were still relatively few in number. This study aims to empirically examine the effect on the audit results of the financial statements of local governments in Indonesia of the budgets’ proportion, the effectiveness of the internal audit, the follow-up to the Supreme Audit Board’s findings, the Supreme Audit Board’s opinions from earlier periods, and the competence of the available human resources to understand the audit results of the Supreme Audit Board. Budget management has become very important since it lays out a detailed plan for the expenditure and revenue of the local governments, so that it can be accountable to the public. This study used a sample of 434 Indonesian Local Governments’ financial statements of 2011 and a logistic regression analysis. This study used primary and secondary data to uncover the phenomena that the local governments’ financial statements which received an unqualified opinion from the Supreme Audit Board were still relatively few in number. The results of this study showed that the budgets’ proportions of local governments are negatively significant in affecting the audit results of the financial statements of the local governments. The Supreme Audit Board’s opinions from earlier periods positively influenced the audit results of the financial statements of local governments. Whereas the variables of the effectiveness of internal controls, the follow-up to the Supreme Audit Boards’ findings, and the competence of the human resources do not significantly influence the audit results of the financial statements of local governments. The results of this study can contribute both theoretically and practically to the quality of the local governments’ financial statements. Keywords: budgets’ proportion, human resources, competency, opinions, audit quality. 
MARKET BASED ACCOUNTING RESEARCH: PENGERTIAN DASAR, PERKEMBANGAN, GLOBALISASI, DAN ARAH RISETNYA DI MASA MENDATANG Abdul Halim
Journal of Indonesian Economy and Business (JIEB) Vol 15, No 2 (2000): April
Publisher : Faculty of Economics and Business, Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (250.56 KB)

Abstract

Penelitian akuntansi berbasis pasar modal (MBAR) dianggap mulai berkembang mulai dekade 60-an. Sejalan dengan perkembangan yang terjadi selama 3 dekade ini maka pasang surut (MBAR) telah terjadi pula. Akhir-akhir ini masalah globalisasi atau kesejagadan merambah ke semua asperk termasuk MBAR. Dengan perkembangan tersebut maka perlu diantisipasi arah riset MBAR di masa mendatang. Artikel ini mengungkapkan hal-hal tersebut, yang didahului dengan pemahaman mendasar tentang MBAR itu sendiri.
PERSPEKTIF AKUNTANSI LINGKUNGAN: SUATU TINJAUAN TEORITIS MENGENAI DAMPAK ISU LINGKUNGAN TERHADAP AKUNTANSI Abdul Halim; Arief Surya Irawan
Journal of Indonesian Economy and Business (JIEB) Vol 13, No 3 (1998): July
Publisher : Faculty of Economics and Business, Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1409.529 KB)

Abstract

In the past two decades, concerns regarding environmental degradation, pollution, resource depletion, population growth, and destruction of wildlife and wilderness have become more widespread. Today, current accounting practices suffer from two fatal flaws when it comes to acknowledging the interdependence with resources. First, we cannot account for the full cost of production, including the costs of consuming essential natural resources because they often have no assigned monetary costs. Second, accounting rules penalize, rather than encourage, the environmentally responsible corporation. Accounting lacks a vehicle for recording "green assets " and monitoring their use. It may be argued that the accounting principles underlying GAAP are need some updating to bring them into line with current social options.Environmental cost assessment systems can help improve the decisions regarding: product mix decisions, choosing manufacturing inputs, assessing pollution prevention projects, evaluating waste management options, comparing environmental cost across facilities, and pricing products. To reach these goals there basically four methods costs: adapt the conventional accounting system, use full cost accounting, use an ABC system or use total cost assessment. This paper attempts to discuss the impacts of environmental issues on accounting.
ANGGARAN DAERAH DAN “FISCAL STRESS” (Sebuah Studi Kasus pada Anggaran Daerah Provinsi di Indonesia) Abdul Halim
Journal of Indonesian Economy and Business (JIEB) Vol 16, No 4 (2001): October
Publisher : Faculty of Economics and Business, Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (261.494 KB)

Abstract

This study attempts to empirically compare and analyze the role (proportion) of Actual Local Government Genuine Receipts (Pendapatan Asli Daerah or PAD) on Actual Total Local Government Receipts of Local Government Budget (Anggaran Pendapatan dan Belanja Daerah or APBD). It also analyzes the role of the actual local taxes and local retributions—as the primary sources of PAD—on the PAD. Using the provincial governments, this study performs the comparison due to ―the fiscal stress‖ (i.e., the economic crisis and the launching of new local taxes and retributions in 1997).The 1996/1997 -1998/1999 local government budgets are used as data before and after the fiscal stress occurred. The results show that the fiscal stress generally does not influence the role. When local taxes and retributions are analyzed based on the fiscal stress, the results show that only local retributions are affected
PENGGUNAAN EXPERT SYSTEMS PADA AUDITING Bogat Agus Riyono; Abdul Halim
Journal of Indonesian Economy and Business (JIEB) Vol 8, No 1 (1993): September
Publisher : Faculty of Economics and Business, Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (74.701 KB)

Abstract

Profesi akuntansi merupakan salah satu komponen dunia usaha yangcukup mempunyai peranan penting. Peranannya antara lain adalah sebagaipenyedia informasi untuk pengambilan keputusan. Salah satu profesi akuntansiyang cukup penting adalah profesi akuntan publik yang banyak berkecimpungdalam pemeriksaan akuntan (auditing). Para akuntan, khususnya akuntan publik,harus selalu mengikuti perubahan-perubahan dan kemajuan-kemajuan teknologiyang terjadi pada proses penyediaan informasi. Kemajuan teknologi komputer saat ini sudah tidak diragukan lagi banyak membawa manfaat. Kemajuan ini seringkali selalu ingin dimanfaatkan tanpa mempertimbangkan kelebihan dan kekurangan dari pemanfaatan dari kemajuanteknologi tersebut. Expert Systems sebagai satu produk kemajuan teknologikomputer telah merambah ke profesi pemeriksaan akuntan. Agar tidak begitu sajaterjebak pada kemajuan teknologi tersebut kelebihan dan kekurangan expertsystems perlu diketahui dan ditelaah.
Co-Authors Alexander Anggono Arief Surya Irawan Bella Meihana Beverley R. Lord Bobby Frathama Sembiring Bogat Agus Riyono Eko Suwardi Evi Maria GUDONO GUDONO Icuk Rangga Bawono Iman Teguh Jamaliah Said Maya Kumalasari Miharjo, Setiyono Muhammad Luthfan Nasuhi Hidayat Nur Azizah Abrida Basuni Nurdiono Nurdiono Parwoto Parwoto Priyastiwi, Priyastiwi Ratu Vertiarani Rusliyawati, Rusliyawati Sakti, Eklamsia Sari, Poppy Danastri Slamet Sugiri SOELISTYO SOELISTYO Sofyani, Hafiez Tarjo Tarjo