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REGULATORY-BASED PERFORMANCE MANAGEMENT IN THE PUBLIC SECTOR: EVIDENCE FROM THE INDUSTRIAL DIVISION OF THE BLITAR REGENCY DEPARTMENT OF INDUSTRY AND TRADE: (STUDI KASUS PADA BIDANG INDUSTRI KABUPATEN BLITAR) Mohamad Arrofi'; Endah Masrunik; Whedy Prasetyo
Jurnal Ilmiah Mahasiswa Akuntansi Universitas Tulungagung Vol. 4 No. 2 (2024)
Publisher : Universitas Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36563/jamanta_unita.v4i2.1205

Management auditing is an important mechanism for evaluating organizational performance and ensuring compliance with applicable regulations in public sector institutions. Nevertheless, empirical evidence regarding the implementation of management audits based on regional government regulations remains limited. This study aims to analyze the implementation of management auditing in evaluating employee performance in the Industrial Division of the Department of Industry and Trade (Disperindag) of Blitar Regency based on Regent Regulation No. 115 of 2022. A descriptive qualitative approach with a case study design was employed. Primary data were collected through observations, semi-structured interviews with the Head of the Industrial Division and the First Expert Industrial Extension Officer, and documentation, while secondary data were obtained from official documents and relevant literature. Data were analyzed using the management audit stages comprising a preliminary survey, management review and testing, advanced audit, and reporting, with findings interpreted through the criteria cause effect framework. The results indicate that employee performance has been implemented in accordance with Regent Regulation No. 115 of 2022 and supported by the consistent application of Standard Operating Procedures (SOPs). The management audit confirms that organizational activities comply with regulatory requirements, strengthen accountability, improve operational effectiveness, and support the achievement of institutional performance objectives. These findings demonstrate that management auditing functions as an effective governance instrument for evaluating employee performance and reinforcing regulatory compliance. The study contributes to the management auditing literature and provides practical insights for improving performance management within regional government institutions.

REGULATORY-BASED PERFORMANCE MANAGEMENT IN THE PUBLIC SECTOR: EVIDENCE FROM THE INDUSTRIAL DIVISION OF THE BLITAR REGENCY DEPARTMENT OF INDUSTRY AND TRADE: (STUDI KASUS PADA BIDANG INDUSTRI KABUPATEN BLITAR) Mohamad Arrofi'; Endah Masrunik; Whedy Prasetyo
Jurnal Ilmiah Mahasiswa Akuntansi Universitas Tulungagung Vol. 4 No. 2 (2024)
Publisher : Universitas Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36563/jamanta_unita.v4i2.1205

Management auditing is an important mechanism for evaluating organizational performance and ensuring compliance with applicable regulations in public sector institutions. Nevertheless, empirical evidence regarding the implementation of management audits based on regional government regulations remains limited. This study aims to analyze the implementation of management auditing in evaluating employee performance in the Industrial Division of the Department of Industry and Trade (Disperindag) of Blitar Regency based on Regent Regulation No. 115 of 2022. A descriptive qualitative approach with a case study design was employed. Primary data were collected through observations, semi-structured interviews with the Head of the Industrial Division and the First Expert Industrial Extension Officer, and documentation, while secondary data were obtained from official documents and relevant literature. Data were analyzed using the management audit stages comprising a preliminary survey, management review and testing, advanced audit, and reporting, with findings interpreted through the criteria cause effect framework. The results indicate that employee performance has been implemented in accordance with Regent Regulation No. 115 of 2022 and supported by the consistent application of Standard Operating Procedures (SOPs). The management audit confirms that organizational activities comply with regulatory requirements, strengthen accountability, improve operational effectiveness, and support the achievement of institutional performance objectives. These findings demonstrate that management auditing functions as an effective governance instrument for evaluating employee performance and reinforcing regulatory compliance. The study contributes to the management auditing literature and provides practical insights for improving performance management within regional government institutions.

Cosmology of Labuhan Larung Sesaji Ritual Meaning the Homogeneity Strategic Cost Concept in Blue Sea Fisheries Accounting Whedy Prasetyo
JASF: Journal of Accounting and Strategic Finance Vol. 5 No. 2 (2022): JASF (Journal of Accounting and Strategic Finance) - December 2022
Publisher : Accounting Department, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v5i2.309

Research to reveal the formation of fishermen’s income based on homogeneity strategic cost concept is shown in the labuhan larung sesaji ritual cosmology. This concept gives meaning to the presence of blue sea fisheries accounting. Qualitative methods with a phenomenological approach are used in this study. The results show the homogeneity strategic cost that all stages of labuhan larung sesaji ritual activity or the elements in it (represented by costs) have the same position or importance in generating income. On the basis of this idea, all stages of ritual activities contribute or contribute to fishermen’s income creation of in proportion to costs. So, if amount of costs for ritual activities have occurred, then in fact amount of revenues have been formed or collected, the amount of which is in accordance with income and costs ratio. The homogeneity strategic costs concept contributes to interpreting the presence of blue sea fisheries accounting based on sustainability of marine living resources and fish catches. Accounting based on open access resources, and marine sustainability as marine biota for logistical growth of fish stocks or populations without operating costs for pisciculture.

Mysticism of Selling Price Hamemayu Hayuning Urip Bebrayan (Kejawen Ethno-Economic Approach) Whedy Prasetyo
JASF: Journal of Accounting and Strategic Finance Vol. 4 No. 1 (2021): JASF (Journal of Accounting and Strategic Finance) - June 2021
Publisher : Accounting Department, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v4i1.125

The qualitative research of this kejawen ethno-economic aims to reveal actions kejawen culture of hamemayu hayuning urip bebrayan. Culture staple seller of panunggalan community in Gede Traditional Market-Surakarta makes people together with buyers. This atmosphere makes selling price determination is not solely economic benefits as much as possible. Therefore, the cultural tradition of hamemayu hayuning urip bebrayan becomes an analytical tool. Data was collected through participant observation of the panunggalan community and scholars. The results show cultural mysticism affects selling the price-determining concept that combines economic and noneconomic values. This combination makes selling activities profit and loss and a spiritual and social belief that God gives sustenance through the buyer. An achievement makes it easy for sellers to feel what the buyer feels and considers the buyer, not someone else. This inner and outer whole conviction gave rise to kejawen ethno-economic. Ethno-economics is a transaction activity based on sympathetic feelings and thoughts not to harm (rumangsa handarbeni) by prioritizing honesty and kindness between seller and buyer. The activities of economic actors originate from thebalance between the way of life and activities. The balance to always remember and obey God and love fellow humans as a form of guidelines for living life. Guidelines are the essence of life serenity according to God's will. This condition fosters a close brotherhood of increasing brothers (sedulur). Fraternal relations as a form of harmonious interaction, so far, have provided fluency (pelarisan) and wealth (pesugihan).

Income Realization Concept for Sustaining Fish Balance: An Eco-Ethnomethodology of Fisherman Kawruh Jati Whedy Prasetyo
JASF: Journal of Accounting and Strategic Finance Vol. 7 No. 1 (2024): JASF (Journal of Accounting and Strategic Finance) - June 2024
Publisher : Accounting Department, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v7i1.440

This qualitative eco-ethnomethodological research on kawruh jati fishermen aims to reveal the determination of fish balances. Balance sheet for determining fish potential with the reality of haul as a balance of fishermen's income. This reality creates real potential between haul and availability of fish. Therefore, the potential of fish haul using kawruh jati eco-ethnomethodology becomes an analysis tool. Data was collected through interviews and direct observation. The research results show that the reality of the haul is the main condition for income balance. Therefore, fish availability is the main value of fishing capacity that determines the amount of income realized in fishermen's exchange rate calculations. The realization of this exchange rate is based on the process of collecting one's income after sales. Conditions that make the preservation and continuity of marine resources or ecology a relationship that cannot be separated from intention or will. This situation means recording fish balances is realizing the fishermen's self-willed income and haul. This reality continues to bind or become necessary until that necessity is maintained as self-awareness for kawruh jati fishermen. This awareness means that fishing activities maximize fishing effort and availability of the fish itself. This realized balance can be used as a continuation of research to use an ethnographic approach based on participant observation as a complete source and an eliciting photography approach.

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