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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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Why are the Other Non-Tax State Revenue Budget Variances in Ministries and Agencies in Indonesia Large? Any Dysfunctional Behaviour? Halim, Abdul; Sari, Poppy Danastri; Sofyani, Hafiez
The Indonesian Journal of Accounting Research Vol 27, No 1 (2024): IJAR January 2024
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.731

Abstract

This study investigated the cause of significant variance in the revenue budget realization of Other Non-Tax State Revenues (NTSRs) in ministries and agencies in Indonesia. This study employed a qualitative research approach by conducting in-depth interviews with 13 informants from relevant authorities, followed by some document analyses. The results discovered that the causes of the variance in revenue budget from Other NTSR of State Ministries and Agencies could be divided into three: 1) uncontrolled factors, covering difficulty predicting certain NTSR types, external factors, unexpected service requests, and political factors; 2) controlled factors, including mapping of potential revenue, the tendency of dysfunctional behavior (budgetary slack, cherry-picking, myopia, ratchet), expenditure resource dilemma, lack of human resources capacity and capability, and poor supervision of NTSR planning; and 3) regulation/policy changes from upper-level authority. This study fills a gap in identifying factors that trigger government budget variance problems on other NTSRs that often occur in developing countries such as Indonesia. This study also adds insight into how agency problem patterns occur at the ministry and agency level in budgeting practices
Sustainable Strategy, Risk Management, and Financial Performance of Tourism Operators Tarjo Tarjo; Alexander Anggono; Jamaliah Said; Abdul Halim; Eklamsia Sakti
Jurnal Kepariwisataan Indonesia: Jurnal Penelitian dan Pengembangan Kepariwisataan Indonesia Vol. 18 No. 1 (2024): JKI Edisi Juni 2024
Publisher : Ministry of Tourism and Creative Economy/Tourism and Creative Economy Agency Republic of Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47608/jki.v18i12024.77-94

Abstract

The primary purpose of writing this paper is to empirically demonstrate the role of risk management in mediating the relationship between sustainable strategies and the financial performance of tourism operators comprising hotels, homestays, restaurants, and cafes. Researchers distributed a set of questionnaires to tourism operators in Indonesia and obtained two hundred and fifty respondents. Data was analyzed using Structural Equation Modeling - Partial Least Square (SEM PLS). The statistical tool employed is WarpPLS version 7.0. The first finding of the research is that sustainable strategies have a significant positive impact on the sustainable financial performance of tourism operators. Second, a sustainable approach has a significant positive effect on risk management. Third, risk management has a significant positive impact on the sustainable financial performance of tourism operators. The main discovery of this research is that risk management successfully serves as a mediator in the relationship between sustainable strategies and the financial performance of tourism operators.
PUBLIC GOVERNANCE DAN KORUPSI: BUKTI PENGUJIAN DARI INDONESIA MENGGUNAKAN PERSPEKTIF TEORI KEAGENAN Evi Maria; Abdul Halim
Jurnal Akuntansi Vol. 11 No. 3 (2021)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/j.akuntansi.11.3.223-234

Abstract

This article explores public governance impact on the corruption’s probability in Indonesian local government practices. The research employs data of Indonesian local governments in 2012. Data were analyzed using logistic regression. The study results found that good public governance has a negative effect on corruptio’s probability. The results of this research conclude that the greater public governance index, the less the local government’s engagement in corruption. The results are rugged when area type is added as control variable. Area type do not affect the corruption’s probability in Indonesian local governments. This study found good public governance decreases the asymmetry of information between agents and principals, so that the opportunity to commit corruption are reduced. Improvement of public governance can be done by implementing e-Government to supervise the implementation of government activities and public services in local government, Indonesia.
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