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<![CDATA[Kinerja Pelayanan Publik Pemkot Surabaya Menurut Persepsi Masyarakat (Survey Pada Dispenduk Dan Puskemas) ]]>
<![CDATA[Sudaryati, Erina]]>
<![CDATA[ AKRUAL: JURNAL AKUNTANSI Vol 3, No 2: AKRUAL: Jurnal Akuntansi (April 2012) ]]>
Publisher : <![CDATA[Jurusan Akuntansi Fakultas Ekonomi UNESA ]]>
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DOI: 10.26740/jaj.v3n2.p167-195
<![CDATA[AbstractThis study aims to analyze the performance of Local Government Task Force related to services provided Surabaya public/ community as intended by Permendagri 73/2009. And to know the correspondence between the performance of services with the expectation or level of use of public interest services Surabaya Local Government Unit according to the index specified by KepMenpan No. 25/KEP/M.PAN/2/2004, Measurement of the dimensions of service quality is the 14 indicators specified in the questionnaire KepmenPan which were translated into 33 subindikator. The population in this study were all community care service users SKPD selected, the Office of Population and Civil serving the needs of birth certificates and service records related to identity issues and health centers (one selected health centers in the suburbs, namely Eastern Surabaya). While samples taken accidental sampling, ie respondents who can be found by the researchers. Results showed that administration of the health center service is good but still can be improved and Dispenduk still not satisfactory.]]>
<![CDATA[Kinerja Pelayanan Publik Pemkot Surabaya Menurut Persepsi Masyarakat (Survey Pada Dispenduk Dan Puskemas) ]]>
<![CDATA[Sudaryati, Erina]]>
<![CDATA[ AKRUAL: JURNAL AKUNTANSI Vol 3, No 2: AKRUAL: Jurnal Akuntansi (April 2012) ]]>
Publisher : <![CDATA[UNIVERSITAS NEGERI SURABAYA ]]>
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DOI: 10.26740/jaj.v3n2.p167-195
<![CDATA[AbstractThis study aims to analyze the performance of Local Government Task Force related to services provided Surabaya public/ community as intended by Permendagri 73/2009. And to know the correspondence between the performance of services with the expectation or level of use of public interest services Surabaya Local Government Unit according to the index specified by KepMenpan No. 25/KEP/M.PAN/2/2004, Measurement of the dimensions of service quality is the 14 indicators specified in the questionnaire KepmenPan which were translated into 33 subindikator. The population in this study were all community care service users SKPD selected, the Office of Population and Civil serving the needs of birth certificates and service records related to identity issues and health centers (one selected health centers in the suburbs, namely Eastern Surabaya). While samples taken accidental sampling, ie respondents who can be found by the researchers. Results showed that administration of the health center service is good but still can be improved and Dispenduk still not satisfactory.]]>
<![CDATA[Environmental Uncertainty and Firm Performance: The Moderating Role of Corporate Governance ]]>
<![CDATA[Erina Sudaryati, Reyry Aprisma,]]>
<![CDATA[ Jurnal Akuntansi Vol 24, No 2 (2020): December 2020 ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Tarumanagara ]]>
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DOI: 10.24912/ja.v24i2.690
<![CDATA[This research aimed to examine the effect of environmental uncertainty on firm performance. This research added corporate governance as a moderating variable. The research samples were manufacturing companies listed on the Indonesia Stock Exchange for the period 2014-2018 which were selected using purposive sampling techniques. The samples analyzed were 442 company data. The result showed that environmental uncertainty has a negative effect on firm performance. The result indicated environmental uncertainty causes operating expenses to increase so that the firm performance decreases. In addition, the results showed that corporate governance reduced the effect of environmental uncertainty on firm performance. The result indicated corporate governance is able to reduce the impact of environmental uncertainty so that firm performance increases.]]>
<![CDATA[The impact of framing and groupthink to the career selection decision of accounting major students ]]>
<![CDATA[Erina Sudaryati]]>;
<![CDATA[Tri Angga Kusuma]]>
<![CDATA[ Asian Journal of Accounting Research Volume 3 Issue 2 ]]>
Publisher : <![CDATA[Emerald Publishing Limited ]]>
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DOI: 10.1108/AJAR-06-2018-0011
<![CDATA[The purpose of this paper is to show the impact of framing and groupthink both individually and simultaneously regarding the decision of career selection.The samples of this study are determined by the purposive sampling method with accounting major students as the criteria. The number of observation is 178 accounting major students. Independent variables of the study are framing and groupthink, while the dependent variable is the career selection decision. Data used in this study are primary data that are obtained by questionnaire. The analysis techniques used are simple regression analysis, multiple linear regression and coefficient determination analysis.The results of this study show that framing has a positive effect on the career selection decision and so does the groupthink.Both framing and groupthink simultaneously have a positive effect on the career selection decision. The value of coefficient determination (R2) is 21.3 percent, and the rest of 78.7 percent is explained by non-researched variable.]]>
<![CDATA[Does Environment Uncertainty Affect Earnings Management? ]]>
<![CDATA[Gloria Putri Naftali Surbakti]]>;
<![CDATA[Erina Sudaryati]]>
<![CDATA[ Jurnal Reviu Akuntansi dan Keuangan Vol. 11 No. 2: Jurnal Reviu Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Malang ]]>
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DOI: 10.22219/jrak.v11i2.17558
<![CDATA[This research is aimed to examine the effect of environment uncertainty towards earnings management. This study is a quantitative study with sample all of manufacturing companies that are listed in Indonesian Stock Exchange (IDX) from period 2013 -2018 and publish the financial statement consecutively during period 2013-2018. The sample is selected by using purposive sampling techniques with total of 455 companies. This study uses secondary data that derived from the financial statements of manufacturing companies during that period. By using regression analysis and SPSS in processing research data, the study finds that environment uncertainty has positive impact to financial distress. It indicates when companies are facing an environment uncertainty, it will impact to their performance especially financial performance which leads to the financial distress condition. Companies in higher financial distress condition are more likely to manage their earnings by using earnings management which are measured by discretionary accruals. This research is useful for investor as one of consideration before making financial decision especially when companies are in uncertain environment.]]>
<![CDATA[DILEMA ETIS AUDITOR DAN AJARAN KARMA PALA ]]>
<![CDATA[Ni Wayan Meilawathi]]>;
<![CDATA[Erina Sudaryati]]>
<![CDATA[ Jurnal Akuntansi Multiparadigma Vol 12, No 1 (2021): Jurnal Akuntansi Multiparadigma (April 2021 - Agustus 2021) ]]>
Publisher : <![CDATA[Universitas Brawijaya ]]>
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DOI: 10.21776/ub.jamal.2021.12.1.08
<![CDATA[Abstrak - Dilema Etis Auditor dan Ajaran Karma PalaTujuan Utama - Penelitian ini bertujuan untuk mengetahui dilema etis yang dialami auditor dari sudut pandang karma pala (keyakinan bahwa semua perbuatan telah dilakukan dengan baik, maka akan mendatangkan hasil yang baik).Metode - Penelitian ini menggunakan pendekatan studi kasus ideografis-konfiguratif. Seorang auditor senior dan pemangku pura menjadi informan dalam penelitian ini.Temuan Utama – Penelitian ini menemukan bahwa auditor mengalami dilema etis saat terjadi terjadi perbedaan pendapat dengan klien. Auditor harus melakukan diskusi dengan klien untuk mengetahui argumentasi dari sisinya. Selain itu, auditor juga harus mengambil solusi terbaik.Implikasi Teori dan Kebijakan - Dilema etis auditor tersebut dapat diatasi dengan penerapan ajaran karma pala dalam pengambilan keputusan etis auditor. Implikasinya, auditor selayaknya berhati-hati dalam mengambil keputusan etis agar dapat terhindar dari karma buruk di masa mendatang.Kebaruan Penelitian - Penelitian ini mempelajari lebih jauh pemikiran karma pala dan kaitannya dengan dilema etis auditor. Abstract - Auditor's Ethical Dilemma and Karma Pala TeachingsMain Purpose - This study aims to determine the ethical dilemmas experienced by auditor from the perspective of karma pala (the belief that all actions have been done well, it will bring good results).Method - This study uses ideographic-configurative case study approach. A senior auditor and temple stakeholders become the informants.Main Findings - This study finds that the auditor experience ethical dilemmas when there are differences of opinion with client. The auditor must discuss with the client to find out the arguments from his side. In addition, auditor must also take the best solution.Theory and Practical Implications - The ethical dilemma can be resolved by applying the teachings of karma pala in making auditor' ethical decisions. The implication, auditor should be careful in making ethical decisions to avoid bad karma in the future.Novelty - This research examines karma pala perspective and its relation to the ethical dilemma of auditor.]]>
<![CDATA[KARAKTER AKUNTAN DALAM FILOSOFI ADIGANG, ADIGUNG, ADIGUNA ]]>
<![CDATA[Fania Masna Reraja]]>;
<![CDATA[Erina Sudaryati]]>
<![CDATA[ Jurnal Akuntansi Multiparadigma Vol 10, No 3 (2019): Jurnal Akuntansi Multiparadigma ]]>
Publisher : <![CDATA[Universitas Brawijaya ]]>
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DOI: 10.21776/ub.jamal.2019.10.3.28
<![CDATA[Abstrak: Karakter Akuntan dalam Filosofi Adigang Adigung Adiguna. Penelitian ini bertujuan menelaah karakter akuntan dalam filosofi adigang adigung adiguna ketika menjalankan profesionalisme pekerjaannya. Metode yang digunakan adalah kualitatif deskriptif dengan beberapa auditor senior sebagai informan. Penelitian ini menemukan bahwa filosofi adigang adigung adiguna muncul ketika akuntan melakukan proses audit sampai menerbitkan opini. Akuntan mengandalkan kedudukan, kekuatan, dan kepandaiannya untuk membuat keputusan etis. Sikap ini juga sangat melekat pada akuntan karena mereka selalu menjadi ujung tombak skandal informasi keuangan Meskipun demikian, sikap tersebut menjadi lemah jika akuntan tidak memiliki power atau integritas dalam melaksanakan tugasnya. Abstract: The Characters of Accountant in Adigang, Adigung, Adiguna Philosophy. This study aims to examine the character of accountants in the philosophy of “adigang adigung adiguna” when carrying out a working professional. The method used is descriptive qualitative, with several senior auditors as informants. This study finds that the philosophy of “adigang adigung adiguna” arises when accountants conduct audits to publish opinions. Accountants rely on their position, strength, and intelligence to make ethical decisions. This attitude is also very attached to accountants because they always spearhead the financial information scandal. However, this attitude becomes weak if the accountants does not have the power of integrity in carrying out their duties.]]>
<![CDATA[The Ethical Perspective of Millennial Accountants in Responding to Opportunities and Challenges of Blockchain 4.0 ]]>
<![CDATA[Sendy Dwi Haryanto]]>;
<![CDATA[Erina Sudaryati]]>
<![CDATA[ Journal of Accounting and Investment Vol 21, No 3: September 2020 ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Yogyakarta, Indonesia ]]>
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DOI: 10.18196/jai.2103159
<![CDATA[Research aims: This study aims to provide a perspective on the professional ethics of a millennial accountant in applying blockchain technology to improve his professionalism, and discusses the issue of blockchain ethical challenges for an accountant's professionDesign/Methodology/Approach: A research approach is a qualitative approach with interviews with the millennial accountants, namely millennial corporate accountants, millennial research accountants, and millennial internal auditors.Research findings: The study results indicated that a millennial accountant in the 4.0 revolution era is required to adapt to technology. The blockchain technology extends the ethical approach to utilitarianism to a broader social level with decentralization in serving stakeholders’ information needs. Blockchain changes the task of millennial accountants who previously produced information into information evaluators. Millennial accountants must change their mindset to absorb the essence of the accountant's code of ethics and harmonize ethical values. It is the basis for acting ethically to avoid the moral dilemma of technological adaptation.Theoretical contribution/Originality: The contribution of this research for accountants is to build a moral-ethical perspective in adopting blockchain technology that prevents potential impacts on business and society and to describe the challenges that the accounting profession will face in adopting blockchain in the industrial revolution 4.0.Practitioner/Policy implication: The implications of this study illustrate that the blockchain can change perspectives in real-time accounting to reduce practitioners' mistakes from the accounting profession by considering the ethical and moral aspects of a millennial accountant.Research limitation/Implication: The limitation of this study is the first; it has not yet deepened the three challenges faced by millennial accountants in the revolutionary 4.0 era. Secondly, millennial educator accountants have not yet to be involved as interviewees.]]>
<![CDATA[ANALYSIS OF THE APPLICATION OF GOVERNMENT ACCOUNTING STANDARDS ON DEPARTMENT OF FORESTRY IN EAST JAVA PROVINCE ]]>
<![CDATA[Erina Sudaryati]]>;
<![CDATA[Toto Da'i Permana]]>
<![CDATA[ Berkala Akuntansi dan Keuangan Indonesia Vol. 5 No. 1 (2020): Berkala Akuntansi dan Keuangan Indonesia ]]>
Publisher : <![CDATA[Universitas Airlangga ]]>
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DOI: 10.20473/baki.v5i1.16965
<![CDATA[The purpose of this study is to understand and analyze the application of accrual-based Government Accounting Standards in aspects of Financial Statements, Human Resources, and Information Technology. Data collection techniques were carried out by interviews and documentary studies with the leadership and employees of the finance sub-section of the East Java Provincial Forestry Service. The results showed that the Forestry Service of East Java Province began to apply the Accrual-Based Accounting Standards for the 2015 fiscal year. The obstacles faced were the lack of time preparation, frequent application errors, and some staff experiencing difficulties. In the 2016-2017 period the development and development of Government Accounting Standards related to HR Accruals has been carried out intensely.]]>
<![CDATA[THE EFFECT OF PERFORMANCE MANAGEMENT CHARACTERISTICS ON GOVERNMENT APPARATUS PERFORMANCE ]]>
<![CDATA[Erina Sudaryati]]>;
<![CDATA[Dhikawidya Nugraha]]>
<![CDATA[ Berkala Akuntansi dan Keuangan Indonesia Vol. 4 No. 2 (2019): Berkala Akuntansi dan Keuangan Indonesia ]]>
Publisher : <![CDATA[Universitas Airlangga ]]>
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DOI: 10.20473/baki.v4i2.16966
<![CDATA[The decline or low public confidence in government institutions is a fundamental problem in Indonesia as well as in developed countries. The decline of trust occurred among others due to the rampant corruption cases conducted by public officials and non-conformity of services provided to the expectations of the community. To overcome this it is necessary to make efforts by the government to restore public confidence in government institutions. Implementation of performance management system can be one of the efforts to improve the performance of the apparatus and restore public confidence in government institutions. An effective performance management system should be supported by the characteristics of a good performance management system. This study focuses on the characteristics of performance management system activities and structure of performance management systems. This research uses explanatory quantitative method with sample of 116 employees who work in the Agency of Financial and Development Supervision. The results of the analysis show that the performance management system activities and structure of performance management systems have a significant and positive effect on the performance of the apparatus.]]>
