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All Journal International Journal of Evaluation and Research in Education (IJERE) Jurnal Pendidikan Akuntansi Indonesia Jurnal Akuntansi & Auditing Indonesia Jurnal Akuntansi dan Perpajakan Al Ishlah Jurnal Pendidikan Assets: Jurnal Akuntansi dan Pendidikan Jurnal Akuntansi dan Bisnis MANAJEMEN DEWANTARA Abdimas Galuh: Jurnal Pengabdian Kepada Masyarakat Budimas : Jurnal Pengabdian Masyarakat Jurnal Kependidikan: Jurnal Hasil Penelitian dan Kajian Kepustakaan di Bidang Pendidikan, Pengajaran dan Pembelajaran Journal Of Business, Finance, and Economics (JBFE) Jurnal Penelitian Warta LPM Jurnal pengembangan pendidikan akuntansi dan keuangan Business and Accounting Education Journal Journal of Current Studies in SDGs Journal of Current Studies in SDGs
Muhtar Muhtar
Department Of Accounting Education, Faculty Of Teacher Training And Education, Universitas Sebelas Maret
Religion Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Nursing Social Sciences Other

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Penentu transparansi pemerintah daerah: sebuah studi pada pemerintah daerah di Indonesia Muhtar Muhtar; Deni Ariyanto Putro; Sutaryo Sutaryo
Jurnal Akuntansi dan Auditing Indonesia Vol 21, No 2 (2017)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jaai.vol21.iss2.art6

Abstract

We analysed transparency in 394 local government in Indonesia during 2012-2015 period using sociodemography, fiscal, institutional, and economy factors. Transparency is assessed from the result of transparency assessment on local government level from the Commission of Information for Indonesia (Komisi Informasi Indonesia). We use the ratio of elder and human development index as demographic factors; fiscal capacity and leverage as fiscal factors; ideology and the level of local government head vistory as institutional factors; and unemployment level and gross domestic product as economic factors. The data is analysed using panel data regressiong. The analysis result shows that the ratio of elder has negative effect on transparency, but the level of fiscal decentralization, leverage, ideology, unemployment, and economic activity has positive effect on local government transparency in Indonesia. Meanwhile, human resource development and the level of local government head victory have no effect on local government transparency. These results imply that local government needs to increase the level of fiscal decentralization and economic activity at the local government level, as well as reducing the number of unemployment to optimize the transparency in their local government. Future research should try using another transparency measurement such as transparency in local government website and using another factor such as local government environment.
Akuntabilitas Pengelolaan Keuangan dalam Mendorong Kemajuan Pemerintahan Desa Muhtar Muhtar; Nurhasan Hamidi; Asri Diah Susanti
BUDIMAS : JURNAL PENGABDIAN MASYARAKAT Vol 4, No 1 (2022): BUDIMAS : VOL. 04 NO. 01, 2022
Publisher : LPPM ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/budimas.v4i1.3903

Abstract

Kegiatan pengabdian ini didasari pentingnya pengembangan sumber daya manusia (SDM) pengelolaan keuangan daerah di tingkat desa, khususnya di Desa Singodutan, Kecamatan Selogiri, Kabupaten Wonogiri. Implementasi undang-undang dana desa menjadi tantangan bagi SDM di pemerintah desa dalam hal pengelolaan keuangan guna mewujudkan pemerintah desa yang akuntabel. Fokus kegiatan pengabdian ini adalah peningkatan kapasitas aparat Desa Singodutan pada bidang akuntansi dan pengelolaan keuangan melalui program pelatihan intensif dan pendampingan dengan tujuan pendalaman tentang proses pengelolaan keuangan. Target peserta kegiatan pengabdian ini adalah seluruh personil aparat Desa Singodutan. Hasil pendampingan berupa pembuatan video sebagai alat transparansi pengelolaan keuangan desa, pendampingan ke badan usaha milik desa sebagai solusi peningkatan kapasitas keuangan desa, dan pendampingan penyusunan laporan keuangan desa. Kata Kunci: Akuntabilitas, Pemerintahan Desa, Pengelolaan Keuangan. Abstract: This community service activity is based on the importance of developing human resources (HR) in financial management in the village, especially in Singodutan, Selogiri, Wonogiri. The implementation of the village fund law is a challenge in terms of financial management in order to realize an accountable village government. The focus of this activity is to increase the capacity of the Singodutan Village apparatus in the field of accounting and financial management through intensive training and mentoring programs with the aim of deepening the financial management process. The target participants for this service activity are all personnel of the Singodutan Village apparatus. The results of the assistance to make videos as a tool for transparency in village financial management, assistance to village-owned enterprises as a solution to increase village financial capacity, and assistance in preparing village financial reports. Keyword: accountability, village goverment, financial management.
The Role of Internal Control Unit (SPI) To Achieve Good University Governance Salman Alfarisy Totalia; Budi Wahyono; Triyanto Triyanto; Muhtar Muhtar; Dowes Ardi Nugroho
AL-ISHLAH: Jurnal Pendidikan Vol 14, No 3 (2022): AL-ISHLAH: Jurnal Pendidikan
Publisher : STAI Hubbulwathan Duri

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (355.625 KB) | DOI: 10.35445/alishlah.v14i3.1677

Abstract

To achieve the principle of good university governance, the use of state finances must be managed orderly, regulatory, efficiently, economically, effectively, transparently, responsibly and having fair sense and properly from the planning, implementation and its accountability process. In reality, not all universities are able to achieve the good university governance principles. This article aims to find out how the role of Internal Control Unit (SPI) in achieving the principles of good university governance in universities. We used qualitative method to find out how the role of SPI in achieving the good university governance principles. The informants in this study were selected by purposive sampling. Data collection was carried out by interview and the data analysis technique was carried out by data reduction, data presentation and making conclusion. The conclusion of this research was that the SPI had important role in the effort to achieve the principle of good university governance. However, there were some problems related to ineffectiveness of the SPI's role. The results of this research were to provide recommendation as well on the importance of research related to the effectiveness of internal control in higher education. 
Non-compliance to SAP on local governments in Indonesia: The impact of internal control weaknesses in internal control in accounting and financial reporting and regional complexity Muhtar Muhtar
Jurnal Penelitian Vol 19, No 1 (2022): June 2022
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1117.146 KB) | DOI: 10.26905/jp.v19i1.8261

Abstract

This study attempts to analyze the impact of internal control weaknesses in accounting and financial reporting as well as local government complexity on the non-compliance with Government Accounting Standard (SAP) implementation in Indonesian local governments. Using secondary data from the audit results from the Supreme Audit Board (BPK) on Local Government Financial Reports (LKPD), this study finds that there are still non-compliance with SAP in a number of local governments in Indonesia since the application of accrual-based accounting was required in 2015. On the bright side, the number of non-compliance continues to decrease from year to year. Further, this study reveals that the weakness of internal control in accounting and financial reporting as well as regional complexity has a positive effect on non-compliance with SAP implementation. This research encourages local governments to evaluate and make improvements to the existing internal control weaknesses and accommodate the high complexity level through the development of adequate accounting competencies as well as effective and efficient accounting and financial reporting systems. Thus, local governments can produce LKPD that are compliant with SAP with more reliable and relevant financial information.
Banking Market Structure and Firm Productivity: Evidence from Indonesia Muhtar muhtarr; Agista Putri Prameswari
MANAJEMEN DEWANTARA Vol 6 No 2 (2022): MANAJEMEN DEWANTARA
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26460/md.v6i2.12843

Abstract

This paper empirically examines the impact of banking market structure on the productivity of small and medium enterprises. Arguably, the more competitive the banking industry, the more access to finance and the lower cost of borrowing. Eventually, it could lead to better performance of small and medium enterprises. We combine two different datasets which are dataset on small and medium enterprises and the dataset on banking. Finally, we end up with more than 91,000 firm-year observations. Our empirical results show that banking competition has significant effect on the performance of small and medium enterprises. More particular, we find that the less banking competition, the lower the performance of small and medium enterprises. Keywords: banking market structure, firm productivity, small and medium enterprises, Indonesia
Karakteristik Legislatif dan Ketepatwaktuan Anggaran: Studi Empiris pada Pemerintah Daerah di Indonesia Muhtar
MANAJEMEN DEWANTARA Vol 6 No 3 (2022): MANAJEMEN DEWANTARA
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26460/md.v6i3.12872

Abstract

This study aims to examine the effect of local legislative characteristics on the timeliness of local government budgets in Indonesia. Using secondary data from the authorized institutions, this study generates 2032 observations covering all local governments in Indonesia during 2015-2018 that were analyzed using multiple linear regression. The research findings show that most local governments in Indonesia have been able to validate the Local Revenue and Expenditure Budget (APBD) on time, although there are still several local governments that are late by exceeding the deadline of the APBD validation date. Furthermore, the analysis results reveal that legislative political competition has a negative effect on local government budgeting timeliness while legislative size has a positive effect. However, this study finds no significant effect of legislative gender representation considering the relatively low political representation of women in the Regional People's Representative Council (DPRD). From the analysis results obtained, this study emphasizes that the DPRD as the people’s representation must always maintain the quality of supervision in the preparation of the budget even though there is political competition and differences in interests. The people should also increase the representation of women in the DPRD to support equality and support the implementation of DPRD functions. In addition, local governments must also have an adequate number of DPRD members as needed. Thus, local governments can fulfill the timeliness of the APBD validation as a form of local government financial accountability. Keywords: local government; budgeting timeliness; political competition; gender representation; legislative size
PERBANKAN DAN PENINGKATAN LITERASI SERTA INKLUSI KEUANGAN Muhtar
MANAJEMEN DEWANTARA Vol 7 No 1 (2023): MANAJEMEN DEWANTARA
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26460/md.v7i1.12943

Abstract

Financial inclusion is widely regarded as a key towards reducing inequality. Providing a better access to finance helps to reduce poverty by granting more equal opportunity to grow. Therefore, to promote a more inclusive economic growth, G20 countries establish principles for innovative financial inclusion to share and promote together the development of inclusive finance. This study reviews previous both empirical and theoritical literatures to provide more evidences how the current body of literature has examined financial inclusion. Based on the previous literature, financial inclusion is determined not only by the lower cost but also distance to service, legal protection and political stability. Hence, providing wider range of services, a better legal protection and political stability is necessery particularly to promote more inclusive economic growth which is associated to financial inclusion. Keywords: Banking, Financial inclusion, Literate
Local Expenditures, Local Wealth, Financial Management Accountability, and Local Government Administration Performance: Empirical Studies in Indonesia Muhtar Muhtar
Jurnal Akuntansi dan Perpajakan Vol 8, No 1 (2022): March 2022
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/ap.v8i1.8325

Abstract

This study attempts to obtain empirical evidence regarding the determinants of local government administration performance in Indonesia using the local expenditures, local wealth, and financial management accountability factors. The research uses secondary data obtained from authorized government agencies. Through purposive sampling selection, this study generates 1987 observations from 508 Indonesian local governments within the 2015-2018 period, analyzed with multiple linear regression. The findings from our analysis demonstrate that the local government administration performance in Indonesia on average has reached a high level despite there still exists a number of local governments with medium and low performance. Multiple linear regression analysis generates empirical findings that operational expenditures, regional wealth, and financial management accountability exhibit a positive effect towards local government administration performance. However, capital expenditures does not show any significant effect. Further robustness testing also produced consistent findings for all independent variables. This study provides recommendations for realization of local governments to continuously improve the effectiveness of local expenditures, both operating expenditures and capital expenditures. The realization of capital expenditures must be followed by proper utilization of fixed assets to produce the expected outcomes. Local governments must also continue to maximize the local potential while maintaining good local financial accountability for the sake of improving local government administration performance.
OPTIMIZATION OF PROBLEM-SOLVING SKILLS THROUGH THE APPLICATION OF CREATIVE PROBLEM-SOLVING MODELS ASSISTED BY ACCOUNTING CARDS Sri Sumaryati; Muhtar Muhtar; Rizky Yuniar Sururi
Assets: Jurnal Akuntansi dan Pendidikan Vol 11, No 1 (2022)
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/jap.v11i1.7213

Abstract

ABSTRACTAccording to the national education paradigm of the 21st century, the goal of accounting learning emphasizes the ownership of skills needed in the 21st century, including problem-solving skills. The Creative Problem Solving (CPS) learning model was chosen to improve learners' ability to solve a problem with structured steps so that learners will be accustomed to honing problem-solving skills. This is a classroom action research carried out in two cycles: planning, action, observation, and reflection. The research subjects were 33 students of class X Accounting 3 SMK N 3 Surakarta. The data collection techniques are tests, observations, interviews, and documentation. Techniques for testing the validity of data using source triangulation. The results showed an increase in problem-solving ability from the medium category in first cycle to the high category in second cycle.ABSTRAKTujuan pembelajaran akuntansi menurut paradigma pendidikan nasional abad 21 menekankan pada kepemilikan keterampilan yang dibutuhkan pada abad 21, diantaranya kemampuan memecahkan masalah. Model pembelajaran Creative Problem Solving (CPS) dipilih untuk meningkatkan kemampuan peserta didik dalam menyelesaikan suatu masalah dengan langkah-langkah yang terstruktur, sehingga peserta didik akan terbiasa untuk mengasah keterampilan pemecahan masalah. Penelitian ini merupakan penelitian tindakan kelas (PTK) yang dilaksanakan dua siklus dengan tiap siklus terdiri dari perencanaan, tindakan, observasi dan refleksi. Subjek penelitian adalah 33 peserta didik kelas X Akuntansi 3 SMK N 3 Surakarta. Teknik pengumpulan data yang digunakan adalah tes, observasi, wawancara dan dokumentasi. Teknik untuk menguji keabsahan data menggunakan triangulasi sumber. Hasil penelitian menunjukkan terdapat peningkatan kemampuan pemecahan masalah dari kategori sedang pada siklus pertama meningkat menjadi kategori tinggi pada siklus kedua.
PENDAMPINGAN PENYUSUNAN PERANGKAT PEMBELAJARAN DALAM RANGKA MENYIAPKAN GENERASI ANTI KORUPSI BAGI GURU AKUNTANSI Sri Sumaryati; Siswandari Siswandari; Jaryanto Jaryanto; Asri Diah Susanti; Binti Muchsini; Nurhasan Hamidi; Susilaningsih Susilaningsih; Muhtar Muhtar
Abdimas Galuh Vol 5, No 1 (2023): Maret 2023
Publisher : Universitas Galuh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25157/ag.v5i1.9753

Abstract

Permasalahan korupsi antara lain mencerminkan rendahnya kualitas pendidikan di Indonesia, hal ini terbukti banyaknya koruptor yang menyandang gelar akademik seperti doktor, magister, dan gelar akademik lainnya yang tidak terlepas dari jeratan korupsi. Dengan demikian, pemberantasan korupsi tidak cukup hanya mengandalkan proses penegakan hukum, namun juga perlu tindakan preventif dalam menyiapkan generasi anti korupsi melalui dunia pendidikan. Berangkat dari permasalahan utama para guru adalah bagaimana cara menanamkan budaya anti korupsi kepada para peserta didik melalui kegiatan pembelajaran, maka tujuan dari kegiatan pengabdian ini adalah memberikan pemahaman kepada para guru akuntansi di Jawa Tengah tentang cara menanamkan nilai anti korupsi melalui pembelanjaran akuntansi. Kegiatan yang dilaksanakan bersama MGMP Akuntansi ini dihadiri 42 guru akuntansi di Jawa Tengah. Pendekatan yang digunakan adalah pelatihan dan pendampingan tentang pentingnya pembelajaran anti korupsi, dilanjutkan pengembangan perangkat pembelajaran dan teknik penilaiannya. Sedangkan luaran yang dihasilkan dalam kegiatan pengabdian ini adalah dipahaminya manfaat budaya anti korupsi dan meningkatnya kompetensi guru dalam mengembangkan perangkat pembelajaran dengan menyisipkan budaya anti korupsi.
Co-Authors ., Jaryanto Agista Putri Prameswari Alexandra Wijaya Amelia Eka Nuraini Amidjaya, Prihatnolo Gandhi Anas Falih Faishal Asri Diah Susanti Bambang Harjito, Bambang Binti Muchsini Binti Muchsini Budi Wahyono Cholifah Punta Rinatamin Cicilia Dyah Sulistyaningrum Indrawati Dede Rusmana Deni Ariyanto Putro Djoko Suhardjanto Dowes Ardi Nugroho Galih Akbar Moerbayaksa Hanna Fairuz Zahra Irfani Dwi Agustina Isti Yulianti JAKA WINARNA Lies Nurhaini Nurhasan Hamidi Nurhasan Hamidi Nurhasan Hamidi Nurhasan Hamidi Prihatnolo Gandhi Amidjaya Rizky Yuniar Sururi Salman Alfarisy Totalia Setianingtyas Honggowati Sigit Permansah Sigit Santosa Siswandari Siswandari Siswandari Siswandari Siti Jubaedah Sri Sumaryati Sri Sumaryati Srimaryani Srimaryani Susanti, Asri Diah Susilaningsih Susilaningsih Sutaryo Sutaryo Sutaryo Sutaryo SUTARYO, SUTARYO syahrani zukhrotul firdaus Triyanto, Triyanto Winarno Winarno Yulikhe Indra Handayani