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All Journal International Journal of Evaluation and Research in Education (IJERE) Jurnal Akuntansi & Auditing Indonesia Al Ishlah Jurnal Pendidikan MANAJEMEN DEWANTARA Budimas : Jurnal Pengabdian Masyarakat Journal Of Business, Finance, and Economics (JBFE) Jurnal Penelitian Warta LPM
Muhtar Muhtar
Universitas Sebelas Maret
Religion Humanities Economics, Econometrics & Finance Education Engineering Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics 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
Effectiveness of simulation-based learning using “e-archive” technology in the archiving subject vocational school Sigit Permansah; Cicilia Dyah Sulistyaningrum Indrawati; Muhtar Muhtar; Dede Rusmana
International Journal of Evaluation and Research in Education (IJERE) Vol 12, No 3: September 2023
Publisher : Institute of Advanced Engineering and Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11591/ijere.v12i3.25147

Abstract

This study aimed to assess the effectiveness of the simulation-based learning model using “e-archive” technology in the archiving subject in the vocational school of management program. A randomized pretest-posttest control group design and 144 students from Central Java, Indonesia were employed in this quasi-experimental study. The data were analyzed by using the independent sample t-test to determine whether there was a significant mean difference between the experimental class and the control class. The results of this study indicated that the experimental class with the simulation-based learning model using e-archive technology gets better scores than the control class using the conventional learning model. The pretest t-test results in a score of 0.139, while the posttest results in a score of 0.000. We concluded that the simulation-based learning model using e-archive technology is effective and suitable for use in vocational schools, with implications for enhancing student learning results.
Implementation of Competency Selection Exams for PPPK on Computer-Assisted Tests at Universitas Sebelas Maret Winarno Winarno; Bambang Harjito; Muhtar; Galih Akbar Moerbayaksa; Anas Falih Faishal
Warta LPM WARTA LPM, Vol. 29, No. 1, Maret 2026
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/warta.v29i1.9136

Abstract

Customer satisfaction is crucial in a service, especially in the competency selection process based on the Computer Assisted Test (CAT). This selection process is integral to creating a professional and high-quality state bureaucracy. Background of the problem: Nevertheless, the extensive deployment of CAT in the public sector recruitment domain has frequently occurred without the concomitant execution of methodical assessments of participant satisfaction, especially in relation to service quality, system dependability, and uniformity among the various organizing entities;(2) Objectives: This study aims to evaluate the satisfaction of exam participants and related agencies regarding the implementation of CAT-based selection at UNS; (3) Methods: The evaluation used a questionnaire consisting of 19 closed and one open question. The questionnaire was distributed to respondents, namely exam participants and the Regional Civil Service Agency, with a total of 920 respondents. The questionnaire contained key determining factors such as system quality, information, and service; (4) Results: The best agency based on this questionnaire was the service for the Pati Regency Government with a score of 3.73, and the lowest was the Karanganyar Regency Government with a score of 3.38. The customer satisfaction measurement results generally gave a score of 3.54; (5) Conclusion: The implementation of this activity was carried out very well. This is evident from the questionnaire responses, which received excellent ratings and (6) Recommendations or follow-up: It is recommended that forthcoming implementations of CAT enhance the standardization of services, prepare for technical assistance, and conduct ongoing assessments of participant satisfaction to ensure a more uniform and participant-focused examination process.
ICT Usage and MSEs Growth: Evidence from Indonesia Sutaryo Sutaryo; Muhtar Muhtar; Jaka Winarna; Prihatnolo Gandhi Amidjaya
Journal Of Business, Finance, and Economics (JBFE) Vol 6 No 2 (2025): Desember : Journal Of Business, Finance, and Economics (JBFE)
Publisher : Universitas Veteran Bangun Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32585/jbfe.v6i2.7344

Abstract

This study aims to examine the influence of the level of ICT usage in a region on the MSEs growth in Indonesia using a quantitative approach. This study uses secondary provincial-level data obtained from the Statistics Indonesia (BPS) and the Financial Services Authority (OJK), which are analyzed using descriptive statistics, correlation, and panel data regression. The study findings indicate that the level of ICT usage in a region has a positive effect on the MSEs growth in Indonesia. However, there are differences in the impact between regions, where the positive effect of ICT usage on MSE growth is consistent in the west Indonesia region, but not significant in the east Indonesia region. The researcher recommends that the government and other stakeholders pay more attention to the development of ICT infrastructure in Indonesia, particularly improving ICT in eastern Indonesia to create equality in technology utilization. In addition, increasing digital literacy and training for MSEs in Indonesia is crucial so they can utilize technology optimally. Thus, it is hoped that the positive effect of ICT usage on MSEs can be felt evenly throughout Indonesia.
Co-Authors Agista Putri Prameswari Anas Falih Faishal Asri Diah Susanti Bambang Harjito, Bambang Budi Wahyono Cholifah Punta Rinatamin Cicilia Dyah Sulistyaningrum Indrawati Dede Rusmana Deni Ariyanto Putro Dowes Ardi Nugroho Galih Akbar Moerbayaksa JAKA WINARNA Nurhasan Hamidi Prihatnolo Gandhi Amidjaya Salman Alfarisy Totalia Sigit Permansah Sigit Santosa Sutaryo Sutaryo Sutaryo Sutaryo Triyanto, Triyanto Winarno Winarno