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All Journal Jurnal Akuntansi Indonesia Jurnal Kajian Akuntansi Jurnal Dinamika Akuntansi dan Bisnis (JDAB)
Hafiez Sofyani
Prodi Akuntansi, Universitas Muhammadiyah Yogyakarta
Economics, Econometrics & Finance Social Sciences

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Tekanan Institusional dalam Praktik Tata Kelola Badan Usaha Milik Desa (BUMDes) Hafiez Sofyani; Hanif Fahror Rozi; Firda Ayu Amalia
Jurnal Kajian Akuntansi Vol 4, No 2 (2020): DESEMBER 2020
Publisher : Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/jka.v4i2.3567

Abstract

AbstractMany cases of corruption in the Village Owned Enterprises (BUMDes) require good governance implementation to mitigate the potential for corruption or other forms of fraud within the BUMDes entity. While research related to good governance in BUM-Des, there is still minimal access to the day. This study aims to explore the extent to which the practices of good governance principles include: accountability, transparency, responsiveness and community participation have been institutionalized in the management of BUMDes. The research location was conducted in the scope of the Special Region of Yogyakarta involving four BUMDeses. This study uses a descriptive qualitative approach with the method of data collection in the form of interviews with Directors and Staff of BUMDes, village heads, and the community. The results of this study indicate that the implementation of accountability, transparency, responsiveness and community participation in the management of BUMDes in Yogyakarta is more due to normative pressure than coercive or mimetic. Therefore, the implementation of good governance has run quite well even though several indicators of four good governance principles have not yet been fulfilled by some BUMDeses.Keywords: Village-Owned Enterprise (BUMDes); Accountability; Participation; Responsiveness; Governance; Transparency.Abstrak Banyaknya kasus korupsi di entitas Badan Usaha Milik Desa (BUMDes) menuntut adanya implementasi tata kelola yang baik guna memitigasi potensi korupsi atau bentuk kecurangan lainnya di dalam entitas BUMDes. Sementara penelitian terkait tata kelola yang baik di BUMDes, masih minim mendapatkan perhaTian. Penelitian ini bertujuan untuk mengeksplorasi sejauh mana praktik prinsip-prInsip tata kelola yang baik meliputi: akuntabilitas, transparansi, responsivitas serta partisipasi masyarakat telah diinstitusionalisasikan dalam pengelolaan BUMDes. Lokasi penelitian dilakukan di lingkup Daerah Istimewa Yogyakarta dengan melibatkan empat BUMDes. Penelitian ini mengunakan pendekatan kualitatif deskriptif dengan metode koleksi data berupa wawancara kepada Direktur dan Staff BUMDes, kepala Desa, dan masyarakat. Hasil penelitian ini menunjukan Bahwa institutionalisasi akuntabilitas, transparansi, responsivitas dan partisipasi masyarakat dalam pengelolaan BUMDes yang ada di Yogyakrta lebih dikarenakan tekanan normative ketimbang koersif atau mimetik. Karenanya, implementasi tata kelola yang baik talah berjalan cukup baik meskipun beberapa indikator empat prinsip tata kelola yang baik masih belum dipenuhi oleh beberapa BUMDes.Kata kunci: Badan Usaha Milik Desa (BUMDes); Akuntabilitas; Partisipasi; Responsivitas; Tata kelola; Transparansi.
DETERMINAN ENVIRONMENTAL DISCLOSURES PERUSAHAAN MANUFAKTUR DI INDONESIA DAN MALAYSIA Isnani Fashikhah; Evi Rahmawati; Hafiez Sofyani
Jurnal Akuntansi Indonesia Vol 7, No 1 (2018): Jurnal Akuntansi Indonesia
Publisher : Universitas Islam Sultan Agung (UNISSULA), Faculty of Economics, Department of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/jai.7.1.31-55

Abstract

The study aims to examine the influence of corporate governance mechanism, company size and financial performance towards environmental disclosures in manufacturing companies listed in Indonesia Stock Exchange and Bursa Malaysia period 2016.The variables examined in this study are managerial ownership, size of the board of commissioners, company size, and liquidity. The research used purposive sampling method, obtained from 59 Indonesia manufacture companies and 63 Malaysia manufactures companies. The examination used multiple regression analysis and independent sample t test. The result of the research:1) The managerial ownership had negative influence towards environmental disclosures in Indonesia, but it had positive influence in Malaysia, 2) The size of the board of commissioners had positive influence towards environmental disclosures in Indonesia, but it did not have influence in Malaysia, 3) The size of the company did not have influence towards environmental disclosures in Indonesia, but it had positive influence in Malaysia,4) The liquidity had negative influence towards environmental disclosures in Indonesia, but it had positive influence in Malaysia, and5) There was difference in the level of environmental disclosures in Indonesia and in Malaysia.
Intervening Role of Performance-Based Budgeting in the Relationship between Transformational Leadership, Organizational Commitment and University Performance Suryo Pratolo; Arifin Hamsyah Mukti; Hafiez Sofyani
Jurnal Dinamika Akuntansi dan Bisnis Vol 8, No 1 (2021): March 2021
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (2883.844 KB) | DOI: 10.24815/jdab.v8i1.19116

Abstract

This study aims to investigate the influence of transformational leadership and organizational commitment on performance-based budgeting systems of Indonesian universities. It also examines the impact of performance-based budgeting systems on universities' performance and the role of performance-based budgeting as an intervening variable. The population in this study was private universities registered in Indonesian Higher Education Service Institutions (or Lembaga Layanan Pendidikan Tinggi/ LLDikti) region XIII Aceh, Indonesia. The samples were selected using convenience sampling method. There were 130 completed questionnaires collected and analyzed using Partial Least Square. This study found that transformational leadership and organizational commitment have no direct effect on university performance, while the performance-based budgeting system has a significant positive effect on the performance of universities. This study also found that a performance-based budgeting system serves as an intervening variable in the relationship between transformational leadership and organizational commitment concerning higher education performance.
The Mediating Role of Performance Measurement System in the Relationship between Information Technology Capabilities and University Performance Suryo Pratolo; Diandra Talita Spama; Hafiez Sofyani
Jurnal Dinamika Akuntansi dan Bisnis Vol 10, No 1 (2023): March 2023
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jdab.v10i1.29068

Abstract

To improve performance, higher education institutions (HEIs) have attempted to formulate performance measurement system (PMS) policy and information technology (IT) development. The purpose of this study is to examine the role of IT capability on financial performance and operational performance of private HEIs in Indonesia through PMS implementation as mediating variable. Using purposive sampling method, 149 questionnaire responses obtained from private HEIs located on Java Island, Indonesia.  The respondents are head of human resource and finance department and person in charge of technology and information systems in the sample universities. The data were analysed using the Structural Equation Modelling (SEM) method. This study found that IT capabilities were only associated with both financial and operational performance indirectly through PMS implementation. Thus, this study confirmed that PMS played a role as mediating variable. This study contributes to the develop the body of knowledge, especially related to the role of IT capabilities and PMS role in enhancing both the financial and operational performance of HEIs. Practically, this research provides beneficial suggestions for HEI management to improve HEI performance.
Co-Authors Arifin Hamsyah Mukti Diandra Talita Spama Evi Rahmawati Firda Ayu Amalia Hanif Fahror Rozi Isnani Fashikhah Suryo Pratolo