Articles
<![CDATA[Evaluasi Penerapan Sistem Pengendalian Intern Pemerintah (SPIP) pada Satuan Kerja X ]]>
<![CDATA[Riszka Indriani]]>;
<![CDATA[Dodik Siswantoro]]>
<![CDATA[ Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 4 (2023): Article Research Volume 7 Nomor 4 Oktober 2023 ]]>
Publisher : <![CDATA[Politeknik Ganesha Medan ]]>
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DOI: 10.33395/owner.v7i4.1656
<![CDATA[This study was performed to evaluate the implementation of Government Internal Control System (SPIP) at Government Institution X and develop suggestions for internal control flaws. The results of the 2020 Supreme Audit Agency (BPK) examination showed that of the 11 findings obtained, 9 were findings of deficiencies in the internal control system. This reflects that the internal control conditions in this working unit are still not optimal. Furthermore, there were repeated findings in the implementation of assistance distribution which is a national priority program. This has the potential to hamper the attainment of the national priority program objectives and hinder the equitable distribution of education in Indonesia. Government Institution X is an institution that manages many national priority programs, so it is important for this institution to improve internal control to maintain accountability and minimize findings related to aid distribution. This research is qualitative research and uses a case study strategy. Data were obtained through documentation, interviews, and observations. The results of this study show that SPIP at Government Institution X has been running well, but still needs improvement in several aspects. Strengthening is still needed in the internal control monitoring element where the evaluation results have not been fully followed up, so the improvement process is hampered.]]>
<![CDATA[Critical Success Factors Manajemen Risiko di Lembaga Pengelola Bantuan Sosial: Manajemen Risiko ]]>
<![CDATA[A Muh Fadhil Wiguna]]>;
<![CDATA[Dodik Siswantoro]]>
<![CDATA[ Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 4 (2023): Article Research Volume 7 Nomor 4 Oktober 2023 ]]>
Publisher : <![CDATA[Politeknik Ganesha Medan ]]>
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DOI: 10.33395/owner.v7i4.1682
<![CDATA[Risk management is an important thing to know, not only in the profit-oriented for private sector, but also in government and non-profit-based social institutions. Previous research has shown evidence of problems where social institutions have not yet implemented risk management while several regulatory references have been made available to improve risk management implementation. The purpose of this study is to determine the implementation of risk management and critical success factors in social management institutions. This study uses a qualitative research method with a case study approach to institutions that manage earthquake social assistance in Central Sulawesi Province in 2018. Data collection was carried out by researchers using field study methods and literature. Secondary data was obtained from internal documents, laws and regulations related to the implementation of risk management on the object of research, while primary data was collected through interviews with informants and then reduced to draw conclusions. The results of the analysis show that the object of the research has implemented risk management. Based on observations through interviews conducted with 5 (five) implementers in each institution, it shows that of the 7 (seven) critical success factors, Education and Training are critical factors in the implementation of risk management in Social Assistance Management Institutions. Strengthening the understanding of risk management for implementers can assist institutions in managing risk management better. This research is expected to provide understanding to social assistance management institutions so that risk management can be applied to prevent possible risks that may occur.]]>
<![CDATA[Evaluasi Atas Implementasi Pernyataan Standar Akuntansi Pemerintahan Nomor 13 Pada BLUD Puskesmas Kawasan Terpencil ]]>
<![CDATA[Wijoseno Lelono]]>;
<![CDATA[Dodik Siswantoro]]>
<![CDATA[ Jurnal Akademi Akuntansi Vol. 6 No. 4 (2023): Jurnal Akademi Akuntansi (JAA) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Malang ]]>
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DOI: 10.22219/jaa.v6i4.29515
<![CDATA[Purpose: This study aims to evaluate the suitability of accounting and presentation of BLUD Puskesmas Financial Statements with the Statement of Government Accounting Standards Number 13, and identify the role of financial guidance carried out by the Health Office and the Regional Financial Management Officer (PPKD). Methodology/approach: This research was conducted at BLUD Puskesmas X, with a qualitative method through a case study approach. The data collection methods adopted in this study include document analysis and interviews Findings: The results showed that the condition of the presentation of the Financial Statements of BLUD Puskesmas X was not fully in accordance with PSAP 13, and the implementation of accounting was not fully in accordance with SE Director General of Bina Keuda No. 981/4092/KEUD, namely without making journals, posting to the General Ledger, and preparing the Balance Sheet. In terms of guidance, the Health Office has provided various coaching activities related to the preparation of Financial Statements, while PPKD has not provided intensive guidance and is more directed at reconciling financial data between BPKAD and BLUD Puskesmas X. Practical and Theoretical contribution/Originality: This research is expected to provide suggestions and insights for BLUD Puskesmas management regarding aspects of the Financial Statement preparation process that require improvement, as well as contributing information for further research related to the development of Accounting, especially the implementation of Public Sector Accounting Standards Research Limitation: The interview process was conducted via online media and telephone due to geographical location considerations, namely BLUD Puskesmas X is located relatively far from the capital city of District AAA, about 295 KM with inland road access conditions on Borneo Island.]]>
<![CDATA[Evaluasi Pelaksanaan Akuntabilitas Pada Yayasan XYZ ]]>
<![CDATA[Jessica Vianto]]>;
<![CDATA[Dodik Siswantoro]]>
<![CDATA[ Jurnal Akademi Akuntansi Vol. 7 No. 1 (2024): Jurnal Akademi Akuntansi (JAA) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Malang ]]>
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DOI: 10.22219/jaa.v7i1.30294
<![CDATA[Purpose: This study aims to evaluate the practice of accountability at the XYZ Foundation. XYZ Foundation is a non-profit organization that is still developing so it needs stakeholder support to achieve the vision and mission of the organization. In getting this support, the XYZ Foundation needs to carry out accountability to gain public support. Methodology/approach: This study evaluates financial accountability based on ISAK 35 and evaluates performance accountability based on financial ratios. Researchers also conducted a comparative analysis to get the best practices from similar organizations. The research method used is descriptive qualitative with a case study approach and researchers collect primary and secondary data through interviews, documentation and collect digital documentation published by XYZ Foundation through social media and official websites. Findings: The results showed that accountability has not been performed optimally by XYZ Foundation. Through comparative analysis, XYZ Foundation can identify best practices from similar organizations. Practical and Theoretical contribution/Originality: This research evaluates accountability practices with the approach of performance and financial indicators of XYZ Foundation and conducts a comparative analysis with similar organizations. Research Limitation: This research was only conducted on one entity, namely the XYZ Foundation with the period 2020-2022.]]>
<![CDATA[Evaluasi Pelaksanaan Reviu Pengadaan Barang/Jasa Penanganan COVID-19 Oleh APIP Kabupaten X ]]>
<![CDATA[Anggia Rizki Nurpratiwi]]>;
<![CDATA[Dodik Siswantoro]]>
<![CDATA[ Jurnal Riset Akuntansi dan Keuangan Vol 11, No 3 (2023): Jurnal Riset Akuntansi dan Keuangan. Desember 2023 [DOAJ dan SINTA Indexed] ]]>
Publisher : <![CDATA[Program Studi Akuntansi FPEB UPI ]]>
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DOI: 10.17509/jrak.v11i3.53225
<![CDATA[Pengadaan Barang/Jasa (PBJ) dalam rangka penanganan pandemi COVID-19 memerlukan mekanisme pengadaan yang cepat dan tepat. Namun, tetap harus selaras dengan prinsip efektif, efisien, dan akuntabel sehingga perlu dilakukannya pendampingan dan pengawasan oleh APIP. Berdasarkan ketentuan yang berlaku, APIP melaksanakan Reviu atas PBJ saat penanganan COVD-19. Penelitian ini bertujuan untuk mengevaluasi kesesuaian pelaksanaan reviu atas PBJ penanganan COVID-19 dengan Surat Edaran BPKP Nomor SE-6/K/D2/2020 dan mengevaluasi optimalisasi pelaksanaan reviu atas PBJ penanganan COVID-19 berdasarkan Peraturan Deputi Kepala BPKP Bidang PPKD Nomor 11 Tahun 2020. Penelitian ini menggunakan metode penelitian kualitatif dengan pendekatan studi kasus. Data yang digunakan adalah data primer dan data sekunder dengan instrumen pengumpulan data berupa studi dokumentasi dan wawancara. Hasil penelitian menunjukkan bahwa pelaksanaan reviu yang dilakukan sesuai dengan kriteria atau prosedur yang ditentukan dapat berpengaruh baik terhadap efektivitas proses PBJ penanganan COVID-19, walaupun metode PBJ penanganan COVID-19 menggunakan peraturan dan situasi yang berbeda.]]>
<![CDATA[Incentive Zakat Agency Mechanism, a Comparison between Indonesia and Malaysia ]]>
<![CDATA[Dodik Siswantoro]]>;
<![CDATA[Nurzaman, Mohammad Soleh]]>;
<![CDATA[Abdul Ghafar Ismail]]>;
<![CDATA[Agus Munandar]]>
<![CDATA[ International Journal of Islamic Business and Economics (IJIBEC) Vol 5 No 1 (2021): Volume 5 Nomor 1 Tahun 2021 ]]>
Publisher : <![CDATA[Universitas Islam Negeri K.H. Abdurrahman Wahid Pekalongan ]]>
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DOI: 10.28918/ijibec.v5i1.3067
<![CDATA[the objective of the research is to compare the incentive zakat agency mechanism between Indonesia and Malaysia. In Indonesia, private institutions are permitted to collect zakat and have the agency to support zakat collection, while in Malaysia only state institution collects zakat. To enhance zakat fund collectability, they need agencies located in specific institutions. However, both countries share a similar mechanism of incentive zakat agency allocation. The method of the research is based on a qualitative study. Some respondents are questioned and interviewed on a specific topic of incentive zakat agency mechanism. The result shows that the agency mechanism in private zakat institutions in Indonesia is more flexible than Malaysia. The agency is authorized to get zakat allocation to be disbursed to surrounding zakat recipients and develop the allocation report. On the other hand, a zakat rebate can be a supporting factor for Muslims to pay zakat more in Malaysia than in Indonesia.]]>
<![CDATA[Efektivitas Pengelolaan Zakat untuk Penguatan Usaha Mikro, Kecil dan Menengah (UMKM) dan Kapasitas Mustahik ]]>
<![CDATA[Rhamdania, Hannyva]]>;
<![CDATA[Siswantoro, Dodik]]>
<![CDATA[ INOVASI Vol. 12 No. 1 (2025): Inovasi: Jurnal Ilmiah Ilmu Manajemen ]]>
Publisher : <![CDATA[Universitas Pamulang ]]>
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DOI: 10.32493/Inovasi.v12i1.p39-54.46752
<![CDATA[Zakat merupakan salah satu pilar Islam yang memiliki peran strategis dalam mengetaskan kemiskinan dan mengurangi kesenjangan sosial. Penelitian ini bertujuan untuk menganalisis kontribusi program zakat yang dijalankan LAZISMU Ciamis dalam mendukung pencapaian SDG 1 (menghapus kemiskinan) dan SDG 4 (pendidikan berkualitas). Penelitian ini menggunakan pendekatan studi kasus untuk mengevaluasi program-program zakat yang dijalankan oleh LAZISMU di Kabupaten Ciamis dalam konteks pembangunan berkelanjutan dan penerapan maqashid syariah. Unit analisa yang dipilih adalah LAZISMU, sebuah Badan Amil Zakat Muhammadiyah yang berlokasi di Ciamis karena tahun 2022 mendapatkan penghargaan Terbaik I Kategori Filantropi untuk SDGs Action Awards. Pengumpulan data dilakukan dengan wawancara menggunakan pertanyaan tidak berstruktur (unstructured interview). Penentuan informan dalam wawancara ini menggunakan metode snowball sampling, yaitu metode convenience sampling yang diterapkan ketika sulit mengakses subjek dengan karakteristik tertentu. Penentuan informan awal dilakukan secara purposive, dan selanjutnya informan merekrut informan berikutnya dari rekan mereka hingga data yang diperoleh mencapai titik kejenuhan. Studi ini menunjukkan bahwa program bantuan UMKM berperan dalam meningkatkan ekonomi kelompok rentan, sementara beasiswa Mentari dan Sang Surya membuka akses pendidikan bagi siswa kurang mampu. Dengan menerapkan prinsip Maqashid Syari’ah, terutama Hifz al-Mal dan Hifz al-Aql,LAZISMU Ciamis mengelola zakat secara profesional, transparan, dan amanah. Hasil penelitian memberikan rekomendasi untuk memperkuat monitoring, diversifikasi program, dan sinergi dengan pemangku kepentingan guna meningkatkan dampak zakat secara berkelanjutan.]]>
<![CDATA[Competency-based curriculum in Shariah accounting study program in Indonesia ]]>
<![CDATA[Violita, Evony Silvino]]>;
<![CDATA[Siswantoro, Dodik]]>;
<![CDATA[Abdullah, Wasilah]]>;
<![CDATA[Nurhayati, Sri]]>
<![CDATA[ Jurnal Ekonomi & Keuangan Islam Volume 11 No. 2, July 2025 ]]>
Publisher : <![CDATA[Faculty of Economics, Universitas Islam Indonesia ]]>
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DOI: 10.20885/JEKI.vol11.iss2.art9
<![CDATA[Purpose – This study aimed to evaluate the curricula of the Study Program in Shariah Accounting in Indonesia. This research also proposes a particular curriculum for study programs on Shariah accounting in Indonesia.Methodology – The curricula are evaluated using a competency-based approach towards some study programs. For this purpose, this study conducts a comparative research method by comparing the expectations of the industry with the curricula of six (6) undergraduate study programs in Shariah account-ing. This step is followed by conducting several interviews with the head of the study programs as well as the practitioners to support the qualitative analysis.Findings – The research finds that existing curricula need some improvement to meet the expectations of the industry. Some new subjects offered for the proposed competency-based curriculum are related to risk management, management control systems, the digital economy, leadership, Islamic entrepreneurship, ethics and governance, data analytics, and personal financial planning.Implications – Study programs in developing curricula should consider the comprehensiveness of the curricula and balance the aspects of knowledge, skills, ethics, and governance. Discussion forums among study programs in Indonesia can produce a curriculum that can be used as a standard or benchmark for their own study programs.Originality – Evaluating the existing curricula of the Shariah accounting program in Indonesia has not yet been conducted or discussed in the literature more intensely. This study analyzed curricula based on competencies. Hence, it can align graduates’ competencies with the needs of the industry.]]>
<![CDATA[PENGUATAN TATA KELOLA KEUANGAN DAERAH BERDASARKAN HASIL INDEKS PENGELOLAAN KEUANGAN DAERAH ]]>
<![CDATA[Hasna Nuzulia Yusmina, Khoirunnisa]]>;
<![CDATA[Siswantoro, Dodik]]>
<![CDATA[ Akurasi : Jurnal Studi Akuntansi dan Keuangan Vol 6 No 1 (2023): Akurasi: Jurnal Studi Akuntansi dan Keuangan, Juni 2023 ]]>
Publisher : <![CDATA[Faculty of Economics and Business University of Mataram ]]>
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DOI: 10.29303/akurasi.v6i1.368
<![CDATA[This study aims to evaluate the performance of regional financial governance in Klaten Regency based on Permendagri No 19 of 2020, which focuses on budget allocation in the APBD and budget absorption. This research is a case study with a qualitative approach. The research instruments were in-depth interviews, documentation studies, and direct observation at BPKPAD and Bappedalitbang Klaten Regency. The results of research on budget allocations in APBD show that there are human errors, a slow system, budget reallocations, differences in perceptions between regulators and regulates, and unclear and detailed rules. The absorption of the budget shows the role of planning, human resources, time management, and force majeure factors. The recommendation in this study is that the regulator can increase reviews related to the elaboration of the IPKD. It is advisable to organize training activities and technical guidance for measuring IPKD and implementing reward-punishment. For the Klaten Regency Government, it can improve coordination and socialization in the implementation of regional policies and consider human resources in terms of quality and quantity.]]>
<![CDATA[Evaluation of the Implementation of Internal Control of Financial Reporting (ICOFR) on Maintenance Expenditure: Case Study of State Institution “X” ]]>
<![CDATA[Afifah S, Fithriyyah Nur]]>;
<![CDATA[Siswantoro, Dodik]]>
<![CDATA[ Eduvest - Journal of Universal Studies Vol. 5 No. 10 (2025): Eduvest - Journal of Universal Studies ]]>
Publisher : <![CDATA[Green Publisher Indonesia ]]>
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DOI: 10.59188/eduvest.v5i10.51353
<![CDATA[This study evaluates the implementation of Internal Control over Financial Reporting (ICoFR) in maintenance expenditures at Government Institution X in Indonesia from 2019 to 2023. The objective is to assess the effectiveness of ICoFR, identify weaknesses in financial control, and propose improvements. This research employs a case study strategy with a qualitative descriptive approach. Data collection methods include semi-structured interviews, document analysis, and a review of audit reports from the Indonesian Supreme Audit Board (BPK). The research framework is based on the Minister of Finance Regulation No. 17/PMK.09/2019, which incorporates the COSO Internal Control Framework as its core reference. The findings indicate that ICoFR implementation in Government Institution X is not yet fully effective, as recurring audit findings highlight overpayments, contract discrepancies, and weak monitoring mechanisms. This study contributes to the literature by evaluating ICoFR implementation in a central government institution—an area that remains underexplored in academic research compared to corporate or local government financial reporting. The study also emphasizes the complex interplay of political and bureaucratic factors affecting financial control practices. Strengthening risk assessment, control activities, and compliance monitoring is crucial to improving transparency and accountability in maintenance expenditure management.]]>
