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All Journal Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Solusi: Jurnal Kajian Ekonomi dan Bisnis
Enita Binawati
Sekolah Tinggi Ilmu Ekonomi SBI Yogyakarta
Economics, Econometrics & Finance Environmental Science Social Sciences

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IMPLEMENTASI ANGGARAN BERBASIS KINERJA DAN AKUNTABILITAS SEKTOR PUBLIK Studi pada Pemerintah DIY Enita Binawati
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 18, No 1 (2015)
Publisher : Akademi Akuntansi YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (278.961 KB) | DOI: 10.35591/wahana.v18i1.98

Abstract

The implementation of performance-based budget in Indonesia to materialize the accountability of a local government was influenced by various factors: Based on the survey of the study the objectives its objectives were: (1) to empirically examine the impact of leadership style, resources, information and goal orientation on the implementation of performance-based budget, (2) to empirically examine the impact of the implementation of the performance-based budget on financial and performance accountabilities, (3) to empirically examine the impact of the financial accountability on the performance accountability, and (4) to interpret and to empirically describe mimetic, coercive and normative isomorphism using institutional theory. The survey was conducted to 202 local government officers involved in budgetary preparation and decision making, consisting of five districts/city in the Special Region of Yogyakarta. The study used mixed method, which combined qualitative and quantitative approaches and sequential explanatory strategy. The hypotheses were tested using partial least square (PLS) analysis. The results of the survey showed that (1) the factors of the resources, the information and the goal orientation were proven to have significant impact on the implementation of the performance-based budget, (2) the implementation of the performance-based budget was proven to have significant impact on the financial and performance accountabilities, (3) the financial accountability was also proven to have significant impact on the performance accountability, and (4) there was normative and coercive institutional isomorphism in Satuan Kerja Perangkat Daerah (SKPD), working units of local government apparatus, of the Special Region of Yogyakarta. Keywords: the implementation of the performance-based budget, public sector accountability, institutional theory and mixed method.
Pengaruh Penerapan Sistem Akuntansi Keuangan Daerah, Kejelasan Sasaran Anggaran Dan Akuntabilitas Keuangan Terhadap Akuntabilitas Kinerja Instansi Pemerintah Studi Pada Pemerintah Provinsi Daerah Istimewa Yogyakarta Novita Putri Ardiyan; Enita Binawati
HOME Vol. 14 No. 1 (2019)
Publisher : Jurnal Solusi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51277/keb.v14i1.55

Abstract

This study aimed to examine the influence of the implementation of regional financial accounting system, budget goal clarity, and financial accountability towards the accountability performance of government agencies. The object of this research was the regional working units (SKPD) in Yogyakarta special region (DIY). The sampling technique in this research was purposive sampling technique; it is a sampling technique with a certain considerations. The sample of this research was employees in the financial sector in each regional working unit (SKPD). The data in this study are primary data. The data were collected using questionnaires distributed directly to the respondents. The analytical method, which was used in this research, was Multiple Linear Regression model. The results of this research and the hypothesis testing showed that the application of a variable area of regional financial accounting system and budget goal clarity had a significant influence on the performance accountability of government agencies. On the other hand, the financial accountability did not have a significant influence on the accountability performance of government agencies.
Pengaruh Kesadaran Wajib Pajak, Pelayanan Fiskus, dan Sanksi Administrasi Terhadap Kepatuhan Wajib Pajak dalam Membayar Pajak Kendaraan Bermotor Menggunakan Metode Mix Method (Pada Kantor Pelayanan Pajak Kendaraan Bermotor Samsat Kota Yogyakarta) Rizki Ramadhan; Enita Binawati
HOME Vol. 15 No. 1 (2020)
Publisher : Jurnal Solusi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51277/keb.v15i1.67

Abstract

Tax is the main source of state revenues where the activity of countries such as national development funded by tax. National development funded is difficult to do if there is no revenue from tax sector. To make the effectiveness of development equity, decentralization from the central government to supervise and arrange directly about affairs in the regions is needed that policy, planning, implementation, and financing are given to the regional government. The purpose of this research is to find the influence of the awareness of taxpayers, the quality of services, and the tax penalty toward taxpayers compliance. The method used in this research is explanatory research. Accidental sampling technique is used by spreading questionnaires to one hundred taxpayers vehicles registered in samsat tax office of Yogyakarta. Besides spreading the questionares writer did an interview to the responden so that in this research writer use mix method. The research result indicates that awareness taxpayers have a positif impact toward the compliance of taxpayers’ motor vehicles registered in samsat tax office of Yogyakarta and quality of services, and tax penalties have a negatif impact toward the compliance of taxpayers’ motor vehicles registered in samsat tax office of Yogyakarta.
Pencegahan Fraud Pengelolaan Dana Desa Dengan Akuntabilitas, Whistle Blowing, Kompetensi Aparatur Dan Pengendalian Internal Enita Binawati; Junaidi Affan
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 26, No 1 (2023)
Publisher : Akademi Akuntansi YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35591/wahana.v26i1.774

Abstract

The purpose of this study was to empirically test the effect of accountability, whistleblowing, apparatus competence and the effectiveness of internal control on fraud prevention in managing village funds. The research was conducted at the Village Government in the Province of DIY. The method used in this research is mix methods. The stages of the method are 1). quantitative method by distributing questionnaires to the respondents and continued 2). qualitative method, namely by interviewing the respondents. The analysis tool for model testing uses Partial Least Square (PLS). The results of the quantitative study showed that the prevention of fraud in the management of village funds which was tested on the Village government in the DIY Province proved to be empirically positively influenced by the accountability factor while the whistleblowing factor, apparatus competence, and internal control did not positively affect it. The results of the qualitative research can be concluded from the interview process that it can be concluded that the process of planning, compiling, implementing and reporting village funds in the Village Government of the Village of Kalurahan in the Provincial Government of DIY, as a whole refers to the mechanism of provisions and rules that have been established both at the Regional Regulation level (Perda), District Regulations and Village Regulations of the Village government. The use of village funds and reporting of village funds, regular monitoring and inspection is carried out by other parties or institutions or agencies appointed by the village village administration. In preventing and overcoming fraud in the management and use of village funds, the village government cooperates with the government inspectorate to provide guidance and assistance for routine inspections from the Provincial BPK/BPKP, and Consultants.
Co-Authors Junaidi Affan Novita Putri Ardiyan Rizki Ramadhan