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All Journal Jurnal Reviu Akuntansi dan Keuangan AKUNTANSI DEWANTARA Jurnal Akuntansi JURNAL AKUNTANSI DAN MANAJEMEN MUTIARA MADANI Jurnal Akuntansi dan Bisnis Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat

Sulardi Sulardi

Fakultas Ekonomi Dan Bisnis, Universitas Sebelas Maret

Author-ID : 2472630

Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Articles

Pengaruh Karakteristik Daerah, Temuan, dan Opini Audit Terhadap Pengungkapan Sukarela ( Studi Empiris pada Website Pemda di Indonesia) Niken Ayu Wulandari; Sulardi Sulardi
AKUNTANSI DEWANTARA Vol 2 No 1 (2018): AKUNTANSI DEWANTARA VOL. 2 NO. 1 APRIL 2018
Publisher : Universitas Sarjanawiyata Tamansiswa

Studi ini bermaksud untuk menemukan bukti empiris pengaruh Intergovernmental Revenue (IR), Indeks Pembangunan Manusia (IPM), temuan, dan opini audit terhadap pengungkapan sukarela pada website Pemda di Indonesia. Populasi penelitian ini adalah pemerintah daerah yang memiliki laporan keuangan dan telah diperiksa oleh BPK pada tahun 2016. Sampel penelitian ini adalah kabupaten/kota di Indonesia. Teknik sampling dalam penelitian adalah purposive sampling dengan metode analisis regresi linier berganda. Hasil studi ini membuktikkan bahwa IR memengaruhi pengungkapan sukarela pada website Pemda secara negatif dan signifikan. IPM dan opini audit memengaruhi pengungkapan sukarela pada website Pemda secara positif dan signifikan, sedangkan temuan audit tidak memengaruhi pengungkapan secara sukarela pada website Pemda. Hasil studi ini dapat digunakan sebagai bahan pertimbangan untuk mengevaluasi kinerja pemerintah daerah terkait dengan pengelolaan website di setiap pemerintah daerah di Indonesia. Selain itu, hasil studi ini dapat digunakan oleh masyarakat sebagai informasi untuk mengetahui kinerja pemerintah daerah yang diungkapakan pada website pemerintah daerah.

KOMPETENSI, INDEPENDENSI, DAN MOTIVASI SEBAGAI DETERMINAN KINERJA AUDITOR INTERNAL PEMERINTAH Lisa Agustina; Sulardi Sulardi
Jurnal Reviu Akuntansi dan Keuangan Vol. 8 No. 1: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

This research proposes to test and find empirical evidence about the influence of competence, independence, and the motivation of internal government auditor performance. These samples are internal auditor with Functional Auditor (JFA) position and Control Officers (P2UPD) in Inspectorate Klaten Regency. This research used quantitative approach to entire population which is 40 internal auditors. Sampling technique on this research using census with multiple regression analysis method. The result of this research proves that the competence influence both positive and significant to auditors’ performance, independence influence both positive and significant to auditors’ performance, and motivation influence both positive and significant to auditors’ performance. Therefore, local government should provide training in case for increasing competence, encourage auditor’s performance by increasing independence, and strengthen motivation so that the internal auditor can take the role and the function as well as possible so the achievement of local government objectives can be implemented accountably.Keywords: competence, independence, motivation, auditors’ performance

PENGUNGKAPAN PERTANGGUNGJAWABAN PEMERINTAH DAERAH DI INDONESIA Sri Suranta; Sulardi Sulardi; Santoso Tri Hananto; Halim Dedy Perdana
Jurnal Akuntansi Vol 8 No 1 (2020): JURNAL AKUNTANSI VOL. 8 NO. 1 JUNI 2020
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26460/ja.v8i1.1263

The purpose of the study was to examine the disclosure of accountability of local governments in Indonesia. The problem of this research is whether there are differences in disclosure of accountability between Regional Governments in Java and outside Java Islands. The population of this study is all local governments, both regencies and cities in Indonesia, while the sample is all regencies/cities in Indonesia other than provincial governments. The data of this study are the 2017 Regional Government Financial Statements. Data analysis is to determine the normality of the data using the Kolmogorov-Smirnov test. Hypothesis testing uses the Mann-Whitney test, because the data are not normally distributed. The results of this study are that there are differences in disclosure of accountability between Regional Governments in Java and Outside of Java. Another finding is that the level of disclosure on the island of Java is higher than on the Outside Island of Java.

METODE PEMASARAN ON LINE UNTUK MENINGKATKAN PENJUALAN EKSPOR ROTAN DI DESA TRANGSAN GATAK SUKOHARJO Sri Suranta; Sulardi Sulardi; Muhammad Syafiqurrahman
Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat Vol 1, No 1 (2020): Edisi Januari
Publisher : LPPM Universitas Pamulang

The purpose of community service carried out by the UNS Team was to assist Small and Medium Enterprises (SME), especially Wayan Rotan SME and Tiga Warna Rotan SME in order to increase the sale of rattan products to exports. The problem faced by the two SMEs is the sale of rattan products that have not been optimal because the marketing methods carried out are still conventional. The methods used in implementing this activity are: the procurement of online marketing facilities, including notebooks, and modems, making websites as a means of online marketing, and conducting training related to online marketing. The result of service that has been done is increasing sales of rattan products by 38%.Keywords: Export, On Line Marketing, Trangsan

Pengaruh Karakteristik Pemerintah Daerah Dan Opini Audit Terhadap Kinerja Keuangan Pemerintah Daerah (Studi Empiris Pada Pemerintah Daerah Kabupaten/Kota Di Indonesia Tahun 2018) Akhila Santika Kirana; Sulardi Sulardi
JURNAL AKUNTANSI DAN MANAJEMEN MUTIARA MADANI Vol 8 No 2 (2020): Jurnal Akuntansi dan Manajemen Mutiara Madani
Publisher : SEKOLAH TINGGI ILMU EKONOMI NGANJUK

Show Abstract | Download Original | Original Source | Check in Google Scholar

This study aims to provide evidence of the effect of the local government characteristics and audit opinion on local government financial performance. Local government characteristics consist of local government’s size, capital expenditure, and independence rate. The sample was the regency/city government in Indonesia in 2018 that meets the criteria. The results of the analysis in 461 local governments showed an average efficiency of the local government's financial performance of 111.87%. The results of the analysis also showed local government size and capital expenditures affect positively on the local government's financial performance. Meanwhile, the independence rate did not affect the local government's financial performance, and the audit opinion showed significant negative influences on the local government's financial performance.

Corporate Governance dan Tax Avoidance pada Perusahaan Pertambangan Sulardi, Sulardi; Pramudya, Richard Arya
Jurnal Akuntansi dan Bisnis Vol 24, No 2 (2024)
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.v24i2.1213

This research aimed to determine the effect of corporate governance, which is proxied by the proportion of independent commissioners, managerial ownership and institutional ownership, on tax avoidance in mining sector companies listed on the IDX during the 2018-2022 period. The research sample comprised 14 companies, with 70 observations from the purposive sampling method. The company’s annual report data was analyzed using the multiple linear regression method, SPSS. Research findings show that the proportion of independent commissioners is not proven to influence tax avoidance. On the other hand, managerial ownership shows a significant negative effect on tax avoidance, while institutional ownership shows a significant positive effect on tax avoidance.

Pengaruh Temuan Audit, Opini Audit, dan Ukuran Daerah terhadap Ketepatwaktuan Laporan Keuangan Pemerintah Daerah di Indonesia Azahari, Alma Yulia Putri; Sulardi, Sulardi
Jurnal Akuntansi dan Bisnis Vol 21, No 2 (2021)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

The author aims to empirically test whether the timeliness of Regional Government Financial Report or LKPD influenced by audit opinion, local government size, and audit findings. The author uses a sample of government at the regional level in 2019 with the criteria as determined. The multiple regression test of 185 local governments shows that audit opinion has a significant positive relationship with punctuality. Meanwhile, the variables of audit findings and area size negatively influence the timeliness of LKPD. Penulis bertujuan menguji secara empiris apakah ketepatwaktuan Laporan Keuangan Pemerintah Daerah atau LKPD dipengaruhi oleh opini audit, ukuran daerah, dan temuan audit. Penulis menggunakan sampel pemerintah di tingkat daerah pada tahun 2019 yang berkriteria seperti yang telah ditentukan. Uji regresi berganda terhadap 185 pemerintah tingkat daerah menunjukkan opini audit memiliki hubungan yang positif secara signifikan terhadap ketepatwaktuan. Sementara variabel temuan audit dan ukuran daerah memiliki pengaruh negatif terhadap ketepatwaktuan LKPD.

Co-Authors Akhila Santika Kirana Azahari, Alma Yulia Putri Halim Dedy Perdana Halim Dedy Perdana Hananto, Santoso Tri Lisa Agustina Nani Amani Niken Ayu Wulandari Pramudya, Richard Arya Sri Suranta Sri Suranta Syafiqurrahman, Muhammad Ulva Navatilova Menes Yulia Trisaptya

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