Articles
<![CDATA[FAKTOR PENENTU KINERJA PEMERINTAH DAERAH ]]>
<![CDATA[Muhammad Ahyaruddin]]>;
<![CDATA[Muhammad Faisal Amrillah]]>
<![CDATA[ Jurnal Akuntansi Multiparadigma Vol 9, No 3 (2018): Jurnal Akuntansi Multiparadigma ]]>
Publisher : <![CDATA[Universitas Brawijaya ]]>
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DOI: 10.18202/jamal.2018.04.9028
<![CDATA[Abstrak: Faktor Penentu Kinerja Pemerintah Daerah. Tujuan dilakukannya penelitian ini adalah untuk menguji faktor penentu kinerja pemerintah daerah. Adapun metode yang digunakan dalam pengujian adalah persamaan struktural dengan laporan pemeriksaan BPK dari 31 pemerintah provinsi di Indonesia sebagai sampel. Hasil penelitian menunjukkan adanya urgensi bagi pemerintah daerah untuk lebih memerhatikan pencapaian kinerja yang riil, bukan hanya sebatas formalitas untuk meraih opini WTP dan mengabaikan penyelewengan atau korupsi yang terjadi. Hal ini disebabkan karena adanya korupsi atau penyelewengan bisa menciptakan preferensi kepada masyarakat untuk tidak memilih petahana yang memiliki kinerja ekonomi buruk. Abstract: Determinants of Regional Government Performance. The purpose of this study is to examine the determinants of local government performance. The methods used in testing are structural equations with the financial audit agency inspection report from 31 provinces in Indonesia as a samples. The results of this study indicate that there is an urgency for local governments to pay more attention to the achievement of real performance, not just limited to formality in gaining unqualified opinion and ignoring fraud or corruption that occurs. This is because corruption or fraud can create a preference for people not to choose incumbents who have poor economic performance.]]>
<![CDATA[Akuntabilitas dan kinerja instansi pemerintah: semu atau nyata? ]]>
<![CDATA[Muhammad Ahyaruddin]]>;
<![CDATA[Rusdi Akbar]]>
<![CDATA[ Jurnal Akuntansi dan Auditing Indonesia Vol 21, No 2 (2017) ]]>
Publisher : <![CDATA[Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia ]]>
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DOI: 10.20885/jaai.vol21.iss2.art3
<![CDATA[This research aims to analyze factors driving the accountability and performance of government as well as exploring qualitatively about accountability and performance of government agencies. In particular, this study examines the effect of incentives, regulations, and management commitment on government accountability and performance. Mixed method approach was used to answer research questions. Hypotheses were tested using SEM-PLS. Data analysis of the study involved 137 SKPD officers in districts/cities in Yogyakarta Special Region (DIY) and five respondents as key informants. The results of the study found that management commitment has significant effect on accountability and government performance. In addition, regulatory also have significant effect on accountability. The findings also reveal the coercive pressure that exists in implementing accountability and government performance. This concludes that reporting of accountability and government performance in DIY was only limited to the formalities to meet regulatory obligations, so that this indicates a pseudo-performance. In the context of institutional theory, this study demonstrates significant contribution to the development of institutional isomorphism in public sector organizations, particularly local governments.]]>
<![CDATA[Indonesian Local Government’s Accountability and Performance: The Isomorphism Institutional Perspective ]]>
<![CDATA[Muhammad Ahyaruddin]]>;
<![CDATA[Rusdi Akbar]]>
<![CDATA[ Journal of Accounting and Investment Vol 19, No 1: January 2018 ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Yogyakarta, Indonesia ]]>
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DOI: 10.18196/jai.190187
<![CDATA[This research aims to explore the accountability and performance of government agency in perspective of institutional theory. It analytically answer two research questions: Do institutional isomorphism exist in the implementation of performance measurement system and accountability in public sector organizations? (RQ1) and Do government agencies actually use performance measurement information to aid decision-making and help plan for future performance improvement? (RQ2). This study is a qualitative research to answer two research question proposed with use semi-stuctured and open interview from SKPD officers in the local government of Yogyakarta Province. The results of interview were analyzed use thematic content analysis. Our finding show that three form of institutional isomorphism (coersive, mimetic and normative) were existed in the implementation of performance measurement system and accountability in public sector organizations. This result also show an interesting finding in government agency that performance information who reported in LAKIP was only a formality. The information content in LAKIP is not used as feedback to aid decision-making and plan for future performance improvement.]]>
<![CDATA[THE RELATIONSHIP BETWEEN THE USE OF A PERFORMANCE MEASUREMENT SYSTEM, ORGANIZATIONAL FACTORS, ACCOUNTABILITY, AND THE PERFORMANCE OF PUBLIC SECTOR ORGANIZATIONS ]]>
<![CDATA[Muhammad Ahyaruddin]]>;
<![CDATA[Rusdi Akbar]]>
<![CDATA[ Journal of Indonesian Economy and Business (JIEB) Vol 31, No 1 (2016): January ]]>
Publisher : <![CDATA[Faculty of Economics and Business, Universitas Gadjah Mada ]]>
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DOI: 10.22146/jieb.10317
<![CDATA[This research studies the accountability and performance of public sector organizations. It provides empirical evidence about the relationship between the use of a performance measurement system and the organizational factors of accountability and organizational performance. We investigate the three roles of a performance measurement system (its operational use, incentive use, and exploratory use), and three organizational factors (contractibility, the legislative mandate, and management commitment). A mixed method approach with squential explanatory design was used to answer the research question. The hyphoteses testing used Structural Equation Modelling-Partial Least Square (SEM-PLS). Our findings were based on survey data from 137 SKPD officers in the local government of Yogyakarta Province, and showed that management commitment had a positive association with accountability and organizational performance. We also found a positive association between the legislative mandate and accountability. However, this research did not find any significant association among the three roles of the performance measurement system with accountability and organizational performance. Based on the institutional theory, our findings show substantial contributions by the institutional isomorphism, which was used in an appropriate manner to explain the context of public sector organizations, especially in the local government of Yogyakarta Province.Keywords: the use of performance measurement system, organizational factors, accountability, mixed method]]>
<![CDATA[Pengaruh Tingkat Keseriusan Kecurangan, Personal Cost, dan Komitmen Organisasi Terhadap Kecenderungan Melakukan Whistleblowing ]]>
<![CDATA[Nur Fauziah Busra]]>;
<![CDATA[Muhammad Ahyaruddin]]>;
<![CDATA[Agustiawan Agustiawan]]>
<![CDATA[ Muhammadiyah Riau Accounting and Business Journal Vol 1 No 1 (2019): Muhammadiyah Riau Accounting and Business Journal: Oktober - Maret ]]>
Publisher : <![CDATA[Faculty of Economics and Business Universitas Muhammadiyah Riau ]]>
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DOI: 10.37859/mrabj.v1i1.1545
<![CDATA[This study aims to investigate the factors that influence an individual's tendency to whistleblowing. Specifically, this study focused on the effect of severity of fraud, personal cost and organizational commitment on tendency to whistleblowing. The samples of this study were civil servants of Regional Development Planning Agency (BAPPEDA) Pekanbaru city. This study uses questionnaire to collect the data and uses multiple regression to test the hypothesis. The results of study showed that severity of fraud and organizational commitment have significantly effect on tendency to whistleblowing. But, this study did not find any significant effect among personal cost and tendency to whistleblowing. This means that the civil servants do not consider personal cost as a factor that will influence their intention to take or not take whistleblowing.]]>
<![CDATA[Analisis Faktor-Faktor yang Mempengaruhi Penyerapan Anggaran Belanja di Dinas Pekerjaan Umum dan Penataan Ruang Provinsi Riau ]]>
<![CDATA[Yola Oktaliza]]>;
<![CDATA[Muhammad Ahyaruddin]]>;
<![CDATA[Annie Mustika Putri]]>
<![CDATA[ Muhammadiyah Riau Accounting and Business Journal Vol 1 No 2 (2020): Muhammadiyah Riau Accounting and Business Journal: April-September ]]>
Publisher : <![CDATA[Faculty of Economics and Business Universitas Muhammadiyah Riau ]]>
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DOI: 10.37859/mrabj.v1i2.1918
<![CDATA[Untuk mewujudkan penyerapan anggaran belanja yang baik, perlu diperhatikan realisasi anggaran dengan target anggaran yang telah ditetapkan. Apabila realisasi anggarannya masih sangat jauh dari target yang telah ditetapkan pada tahun sebelumnya, maka hal tersebut mengindikasikan bahwa telah terjadi kendala dalam proses penyerapan anggaran. Penelitian ini dilakukan dengan tujuan untuk mengetahui pengaruh dan menganalisis faktor-faktor yang mempengaruhi penyerapan anggaran belanja di dinas Pekerjaan Umum dan Penataan Ruang Provinsi Riau. Jenis penelitian adalah penelitian kuantitatif yang bersifat kausal dengan metode analisis regresi berganda. Sampel yang digunakan adalah 111 Pegawai Negeri Sipil yang bekerja di Dinas Pekerjaan Umum dan Penataan Ruang Provinsi Riau. Pengumpulan data menggunakan kuisioner. Hasil penelitian ini menemukan bahwa faktor kualitas sumber daya manusia, regulasi, perencanaan anggaran dan komitmen manajemen berpengaruh positif terhadap penyerapan anggaran belanja. Hal ini memberikan implikasi bahwa pemerintah daerah harus bisa memaksimalkan penyerapan anggarannya dengan meningkatkan kualitas perencanaan penyusunan anggaran, meningkatkan sumber daya pegawai dan merekrut pegawai sesuai spesialisasinya. Selain itu diharapkan kepada pemerintah untuk tidak selalu memperbarui regulasi karena regulasi yang selalu berubah-ubah menyebabkan pegawai negeri sipil kesulitan untuk melakukan program kerjanya.]]>
<![CDATA[Akuntabilitas Kinerja Instansi Pemerintah dalam Perspektif Teori Institusional: Sebuah Pendekatan Penelitian Campuran ]]>
<![CDATA[Zuraifa Nadila]]>;
<![CDATA[Muhammad Ahyaruddin]]>;
<![CDATA[Agustiawan Agustiawan]]>
<![CDATA[ Muhammadiyah Riau Accounting and Business Journal Vol 2 No 2 (2021): Muhammadiyah Riau Accounting and Business Journal: April - September ]]>
Publisher : <![CDATA[Faculty of Economics and Business Universitas Muhammadiyah Riau ]]>
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DOI: 10.37859/mrabj.v2i2.2559
<![CDATA[Penelitian ini bertujuan menguji faktor-faktor yang mempengaruhi akuntabilitas kinerja instansi pemerintah Kota Pekanbaru. Selain itu, penelitian ini juga mengeksplorasi secara lebih mendalam praktik pelaporan akuntabilitas kinerja yang terjadi dalam konteks teori isomorfisma institusional. Metode pengumpulan data dilakukan dengan metode survei kepada 103 orang responden serta wawancara kepada tiga orang pejabat senior yang bekerja pada instansi di lingkungan pemerintah Kota Pekanbaru. Penelitian ini menggunakan pendekatan metode campuran (mix method) dengan desain sekuensial eksplanatori. Teknik analisis data kuantitatif menggunakan regresi linear berganda dan analisis data kualitatif menggunakan metode analisis isi tematik. Hasil penelitian menemukan bahwa faktor-faktor yang mempengaruhi akuntabilitas kinerja instansi pemerintah adalah kejelasan sasaran anggaran, regulasi dan komitmen manajemen. Sedangkan faktor insentif ditemukan tidak berpengaruh signifikan terhadap akuntabilitas kinerja instansi pemerintah. Hasil temuan kualitatif menunjukkan bahwa isomorfisma institusional dalam bentuk koersif, mimetik dan normatif terjadi dalam praktik pelaporan akuntabilitas kinerja instansi pemerintah Kota Pekanbaru. Temuan ini memberi implikasi bahwa teori institusional khususnya isomorfisma institusional memang hadir dalam tata kelola organisasi pemerintahan khususnya pemerintah daerah Kota Pekanbaru.]]>
<![CDATA[Pendampingan Perhitungan Joint Cost Pada Umkm Kirana Rotan Pekanbaru-Riau ]]>
<![CDATA[Anne Mustika]]>;
<![CDATA[Muhammad Ahyaruddin]]>;
<![CDATA[Dian Puji Puspita Sari]]>;
<![CDATA[Mentari Dwi Aristi]]>;
<![CDATA[Della Hilia Anriva]]>;
<![CDATA[Ilham Hudi]]>
<![CDATA[ COMSEP: Jurnal Pengabdian Kepada Masyarakat Vol. 2 No. 1 (2021): COMSEP : Jurnal Pengabdian Kepada Masyarakat ]]>
Publisher : <![CDATA[Asosiasi Dosen Akuntansi Indonesia ]]>
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DOI: 10.54951/comsep.v2i1.59
<![CDATA[Micro, Small and Medium Enterprises (UMKM) Rattan is a handicraft woven craft of the community which in its manufacture is still very simple and is often identified with things that are hereditary. Likewise, the recording and bookkeeping carried out by each transaction still uses traditional methods and does not separate costs between main products and byproducts, so the owner has difficulty in determining the profitability of each product. With the problems found, it is necessary to provide community service with training and mentoring using the method of calculating the cost of joint and side products. This service is important in the hope that there will be an increase in knowledge about joint cost calculations in order to determine which products are more profitable so that managers can formulate strategic policies.]]>
<![CDATA[Determinan Optimalisasi Pengelolaan Keuangan Daerah Dengan Peran Komitmen Pimpinan Sebagai Pemoderasi ]]>
<![CDATA[Febby Syah Putri Mulyani]]>;
<![CDATA[Masyitha Putri Fahmi]]>;
<![CDATA[Selatri Wulandari]]>;
<![CDATA[Yolanda Rasyid]]>;
<![CDATA[Muhammad Ahyaruddin]]>
<![CDATA[ Reviu Akuntansi dan Bisnis Indonesia Vol 6, No 1 (2022): REVIU AKUNTANSI DAN BISNIS INDONESIA ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Yogyakarta ]]>
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DOI: 10.18196/rabin.v6i1.12837
<![CDATA[Latar Belakang: Permasalahan pengelolaan keuangan daerah masih sering terjadi. Terdapat temuan yang selalu berulang-ulang di setiap tahunnya. Kota Pekanbaru menjadi salah satu kota yang temuan kasus atas ketidakpatuhan perundang-undangannya sebesar 8%. Dari tahun 2016 sampai dengan tahun 2020, laporan keuangan pemerintah kota Pekanbaru mendapatkan opini wajar tanpa pengecualian (WTP), namun di setiap tahunnya Badan Pemeriksaan Keuangan selalu menemukan adanya permasalahan pengelolaan keuangan yang tidak tertib.Tujuan: Riset ini bertujuan menyediakan fakta empiris tentang determinan optimalisasi pengelolaan keuangan daerah kota pekanbaru. Secara khusus, riset ini menguji pengaruh kualitas anggaran, penerapan sistem informasi pengelolaan keuangan daerah (SIPKD), dan pengawasan fungsional terhadap pengelolaan keuangan daerah. Selain itu, riset ini juga menguji peran komitmen pimpinan sebagai variabel moderating.Metode Penelitian: Riset ini adalah riset empirik menggunakan metode kuantitatif berbasis data primer. Sampel dipilih menggunakan metode purposive sampling dengan jumlah sampel 64 pegawai. Riset ini menggunakan pendekatan Partial Least Square-Structural Equation Modelling (PLS-SEM) dengan bantuan software WarpPLS dalam analisis data dan uji hipotesis.Hasil Penelitian: Hasil riset membuktikan bahwa kualitas anggaran, penerapan SIPKD, dan Pengawasan fungsional berpengaruh positif terhadap pengelolaan keuangan daerah. Selain itu, hasil riset ini menemukan bahwa komitmen pimpinan mampu memoderasi pengaruh penerapan SIPKD terhadap pengelolaan keuangan daerah.Keaslian/Kebaruan Penelitian: Ruang lingkup riset hanya dilakukan pada tiga organisasi perangkat daerah (OPD) Kota Pekanbaru sehingga generalisasi hasil riset masih rendah dan belum tentu bisa samakan dengan daerah lain. Riset ini menguji determinan atau faktor penentu optimalisasi pengelolaan keuangan daerah dengan memasukkan peran komitmen pimpinan sebagai variabel moderating.]]>
<![CDATA[Analisis Faktor-Faktor Yang Mempengaruhi Kinerja Keuangan Pada Pemerintah Daerah Kabupaten/Kota Se-Sumatera Tahun 2015-2018 ]]>
<![CDATA[Dian Sukma]]>;
<![CDATA[Annie Mustika Putri]]>;
<![CDATA[Muhammad Ahyaruddin]]>
<![CDATA[ Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan Vol. 2, No. 1, Juni 2021 ]]>
Publisher : <![CDATA[Politeknik Negeri Bengkalis ]]>
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DOI: 10.35314/iakp.v2i1.1928
<![CDATA[AbstractThe purpose of this study is to analyze the effect of capital spending, size of local government, intergovernmental revenue, and local revenue on regional financial performance. The population in this study were 8 provinces on the island of Sumatera. The sample of this research is 127 regencies / cities. The sampling method in this research is purposive sampling. The data used in this study is secondary data, which is done using documentary techniques. The processing method used is multiple linear regression. Based on the research results, it can be concluded that the variables of capital expenditure, size of local government, intergovernmental revenue, local revenue have an effect on financial performance. Keywords: Capital Expenditure; Intergovenrmental Revenue; Financial Performance]]>
