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All Journal ESENSI: JURNAL BISNIS DAN MANAJEMEN Jurnal Akuntansi & Auditing Indonesia Jurnal Kedokteran Brawijaya Animal Agricultural Journal Journal of Economics, Business, & Accountancy Ventura Journal of Accounting and Investment Briliant: Jurnal Riset dan Konseptual Paediatrica Indonesiana AKRUAL: Jurnal Akuntansi Animal Production : Indonesian Journal of Animal Production Jurnal Riset Akuntansi dan Keuangan Jurnal Ilmiah Wahana Akuntansi Jurnal Organisasi Dan Manajemen Assets: Jurnal Akuntansi dan Pendidikan JURNAL PengaMAS Jurnal Akuntansi dan Bisnis Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Maker: Jurnal Manajemen Jurnal Pengembangan Penyuluhan Pertanian International Journal of Economics, Business and Accounting Research (IJEBAR) The Indonesian Journal of Accounting Research JESS (Journal of Education on Social Science) Bulletin of Community Engagement Journal Of Business, Finance, and Economics (JBFE) Indonesian Capital Market Review SWARNA Media Riset Akuntansi Auditing & Informasi Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Sinergi Akademisi dan Masyarakat IIJSE Jurnal Bilingual Jurnal Bioteknologi & Biosains Indonesia (JBBI) Jurnal Bioteknologi & Biosains Indonesia
Sutaryo Sutaryo
Universitas Sebelas Maret
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Hubungan antara Stres Oksidatif dengan Kadar Hemoglobin pada Penderita Thalassemia/Hbe Tamam, Moedrik; Hadisaputro, Suharyo; Sutaryo, Sutaryo; Setianingsih, Iswari; Djokomoeljanto, Djokomoeljanto; Soemantri, Ag
Jurnal Kedokteran Brawijaya Vol 27, No 1 (2012)
Publisher : Fakultas Kedokteran Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (537.57 KB) | DOI: 10.21776/ub.jkb.2012.027.01.7

Abstract

Pemberian  transfusi  darah  kronik  pada  penderita  thalassemia  dapat   menyebabkan  kelebihan  kadar  besi.  Kelebihan  kadar besi  bebas  dalam  tubuh  akan  memacu  timbulnya  oksidan  berupa  reactive  oxygen  species   (ROS)  yang  diukur  dalam  bentuk malondialdehide  (MDA).  Peningkatan  produksi  ROS  dapat  menyebabkan  kerusakan  membran  sel  yang  mengandung senyawa lipid    termasuk eritrosit. T ujuan penelitian ini  adalah untuk menilai hubungan antara kadar MDA serum dengan kadar Hb penderita thalassemia. Metode penelitian ini  adalah penelitian observasional kohort prospective dilaksanakan di  UTD  PMI  Kota  Semarang.  Selama  bulan  Januari  2006  sampai  dengan  Desember  2009  dijumpai  32  penderita  thalassemia/HbE.  Variabel  penelitian kadar Hb dan MDA   serum.  Pengukuran dilakukan sebelum  transfusi  ke-1, setelah transfusi  ke-1 dan sebelum transfusi  ke-2. Analisis statistik menggunakan uji Mann-Whitney,  uji Wilcoxon  dan uji korelasi Spearman. Rerata  umur  subjek  penelitian  adalah  9,5±  3,13  tahun,  laki-laki  adalah  25  orang  (46,9%)  dan  perempuan  17  orang  (53,1%). Status  gizi  43,8  %  termasuk  gizi  kurang.  Kadar  MDA   kelompok   Hb  sebelum  transfusi  ke-2  8  g/dL  2,89±0,451  dan  kelompok Hb  >8  g/dL  2,19±0,792  (p=0,01).  Ada  korelasi  negatif  antara  Hb  sebelum  transfusi  ke-2  dengan  MDA  (r=min  0,52;  p=0,002). Dapat  disimpulkan  ada  korelasi  negatif  antara  kadar  MDA  serum  dengan  kadar  Hb  pada  penderita  thalassemia  /HbE. Kata  Kunci:  Hemoglobin,  MDA,  stres  oksidatif ,  thalassemia  /HbE
Faktor Penentu Audit Report Lag Pemerintah Daerah di Indonesia Wicaksono, Aditya Kurniawan; sutaryo, sutaryo
Esensi: Jurnal Bisnis dan Manajemen Vol 7, No 2 (2017)
Publisher : Faculty of Economic and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/ess.v7i2.5199

Abstract

The Determine Factors of Audit Report Lag at Local Government in IndonesiaThis study aims to determine the effect of internal audit and the assistance of state development audit agency (BPKP) to audit report lag (ATR) at 330 local governments in Indonesia in 2013. Internal audits are proxied with the sufficiency of the number of internal auditors and the number of internal auditors that the local government has indicated, while the assistance of BPKP is projected by the implementation of the information system. This research is able to give a result that sufficient number of internal auditor, number of trained internal auditor, implementation of information system implementation have negative effect to audit report lag It is also important to implement a reliable system of financial management in order to make the financial management process more accountable and transparent.DOI: 10.15408/ess.v7i2.5199
MONITORING MECHANISM DAN CREATED SHAREHOLDER VALUE PERUSAHAAN PUBLIK DI INDONESIA Sutaryo .
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 16, No 1 (2013)
Publisher : Akademi Akuntansi YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (49.909 KB) | DOI: 10.35591/wahana.v16i1.72

Abstract

This study investigates the influence of corporate control mechanisms on the created shareholder value in publicly traded companies in Indonesia. The oversight mechanisms tested in this study are internal monitoring mechanism and external monitoring mechanisms. This study found that the mechanism of both internal and external oversight affects the created shareholder value of companies in Indonesia. These results indicate that corporate governance is a mechanism run by a company in Indonesia to increase shareholder value. Thus, investors and other users of financial statement information can use this monitoring mechanism in economic decision-making in order to optimize the goals of the decision.Keywords: corporate control, created shareholder value, internal monitoring, external monitoring.
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.
The Implementation of Accrual-based Accounting in Indonesian Government: Has Local Government Financial Statement Quality Improved? Asaprima Putra Karunia; Payamta Payamta; Sutaryo Sutaryo
Journal of Accounting and Investment Vol 20, No 2: May 2019
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1358.575 KB) | DOI: 10.18196/jai.2002115

Abstract

This paper seeks to find evidence accrual accounting implementation within local government in Indonesia. The evidence comes from the quality of financial statements published by the local government in Indonesia. The financial statements used in this study is financial statement publish from 2007 to 2016 by local government in Indonesia, including province, city, and regency. A total of 5,080 financial statements is used in this research. Based on the regulation, financial statements which published between 2007 and 2013 is published under Cash Toward Accrual accounting standard. Financial statements which published from 2014 onwards is using full accrual accounting standard. From those 5,080 financial statements, there is 3,515 financial statements publish using Cash Toward Accrual (CTA) basis, and 1,565 financial statements that using accrual basis. This research utilizes Mann-Whitney testing as an analysis technique. This research finds that accrual-based financial statements have a significant difference in total quality, relevance, reliability, and understandable value compared to CTA based financial statements. This research also finds that financial statement quality is improving every year. Although there has been an increase, those increase has not been maximized. Local governments must strive to improve the quality of their financial statements so that transparency and accountability delivered by local governments are maximized.
Praktik Pengelolaan Aset Desa Di Pemerintahan Desa Provinsi Jawa Tengah S Sutaryo
AKRUAL: JURNAL AKUNTANSI Vol 7 No 2: AKRUAL: Jurnal Akuntansi (April 2016)
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v7n2.p140-162

Abstract

AbstrakPengelolaan Keuangan Desa merupakan kegiatan yang meliputi perencanaan, pelaksanaan, penatausahaan, pelaporan, dan pertanggungjawaban keuangan desa.Undang-undang Nomor 6 Tahun 2014 tentang Desa, desa memiliki otonomi sendiri untuk mengatur dan mengurus kepentingan masyarakat setempat beserta rumah tangga desa. Kewenangan yang dimiliki oleh desa salah satunya adalah kewenangan dalam pengelolaan aset desa yang ditujukan untuk meningkatkan kesejahteraan masyarakat desa dan meningkatkan pendapatan desa. Pemanfaatan aset desa tentunnya harus sesuai dengan peraturan yang ada dalam Permendagri Nomor 1 Tahun 2016 tentang Pengelolaan Aset Desa.
Kesesuaian Sistem Pelaporan Keuangan Akrual dalam Pengambilan Keputusan Internal di Pemerintah Daerah Azhari Salam; Sutaryo Sutaryo
Assets: Jurnal Akuntansi dan Pendidikan Vol 8, No 1 (2019)
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (2179.109 KB) | DOI: 10.25273/jap.v8i1.4087

Abstract

Penelitian ini bertujuan untuk menjelaskan kesesuaian sistem pelaporan keuangan pemerintah berbasis cash toward acrual dan full accrual dan relevansinya dengan pengambilan keputusan internal organisasi pemerintah. Selain itu, penelitian ini juga mengidentifikasi peran pengendalian internal dalam pelaporan keuangan pemerintah daerah. Desain penelitian adalah survey dengan responden pelaksana akuntansi pemerintah daerah di Provinsi Jawa Timur dan Sulawesi Barat. Hasil penelitian menunjukkan bahwa sistem pelaporan keuangan pemerintah berbasis full accrual mempunyai kesesuaian dalam menyediakan informasi untuk pengambilan keputusan internal di provinsi tersebut. Namun demikian, tingkat kesesuaian sistem pelaporan keuangan pemerintah berbasis full accrual lebih rendah dibanding dengan basis cash toward accrual. Selain itu, baik pengawasan internal maupun relevansi informasi pelaporan keuangan memiliki peran penting di kedua provinsi dalam konteks pengambilan keputusan internal. Hasil ini berimplikasi bagi pemerintah daerah untuk meningkatkan kualitas dan kapabilitas internal pemerintah serta kualitas implementasi basis akrual dalam akuntansi pemerintah daerah agar informasi dalam laporan keuangan pemerintah lebih relevan dalam pengambilan keputusan internal.
PENGARUH AMBIGUITAS PERAN, KONFLIK PERAN, DAN KEPATUHAN PADA KODE ETIK TERHADAP INDEPENDENSI APARAT PENGAWASAN INTERN PEMERINTAH Sutaryo Sutaryo
Jurnal Ilmiah Wahana Akuntansi Vol 12 No 2 (2017): Jurnal Ilmiah Wahana Akuntansi
Publisher : Fakultas Ekonomi, Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (447.446 KB) | DOI: 10.21009/wahana.12.021

Abstract

This research is conducted to find out empirical evidence of the effect of role ambiguity, role conflict, and code of ethics compliance on the state internal auditor to state internal auditor independence in Jawa Timur. This research, which uses quantitative approach, uses data sources by taking sample of 170 state internal auditors in Jawa Timur. The collected data is then analysed by multiple linear regression analysis mehtod. The result reveals that role ambiguity and role conflict have negative effect to the state internal auditor independence, however code of ethics compliance has positive effect to the state internal auditor independence. The higher the situation of ambiguity and role conflict preceived by APIP, it will further weaken its commitment to maintain independence in duty. But not so with compliance with the code of ethics, the higher the compliance of APIP to the code of ethics, it will further increase its commitment to maintain independence in the duty.
Governance Mechanisms and Earnings Management: Evidence from Indonesia MUHAMMAD AGUNG PRABOWO; IRWAN TRINUGROHO; TAUFIK ARIFIN; SUTARYO SUTARYO
The Indonesian Journal of Accounting Research Vol 14, No 2 (2011): IJAR May 2011
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.236

Abstract

We investigate the association between ownership, board structure, audit committee size, external auditor, and accounting accruals using a dataset of Indonesian listed firms. The theoretical framework borrows from agency theory predicting that governance mechanism might discourage management from engaging in earnings manipulation. The empirical evidence supports the conditional impact of ownership, board properties, and audit committee on the level of discretionary accruals. Ownership by the ten largest shareholders is significantly related to the level of income decreasing discretionary accruals negatively. The representation of independent directors and the size of audit committee are found to have significant and negative impact on income increasing discretionary accruals. The size of the board is insignificantly related to both income increasing and decreasing accruals. The findings suggest that governance mechanisms are more likely to help mitigating agency problems in specific circumstance. However, the results of the study might suffer from measurement issues.
Deposit Insurance and Bank Liquidity: Does Ownership Structure Matter? Trinugroho, Irwan; Muthmainah, Muthmainah; Ariefianto, Mochammad Doddy; Sutaryo, Sutaryo
The Indonesian Capital Market Review Vol. 8, No. 2
Publisher : UI Scholars Hub

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

We examine how the level deposit insurance coverage affects bank liquidity. We also test the role of ownership in the relationship between deposit insurance coverage and bank liquidity. This study uses quarterly data of Indonesian banks from Q1:2002 - Q2:2008. We argue that the presence of explicit deposit insurance changes a bank‘s behavior in liquidity management in the form of decreasing asset liquidity. We find some evidence on the negative impact of deposit insurance coverage on bank liquidity. However, little is found on the role of ownership structure. The credibility of deposit insurance system and implicit guarantee are the main policy implications.
Co-Authors Abeng, Doni Adi Wijaya Adji Prasetya, Andika Ag Soemantri Agung Nur Probohudono Agung Purnomoadi Agustinus Soemantri Alastair James Ward, Alastair James Ali Marasabessy, Iksan Alwan Faiz Radityo Utomo Amaruddin, Hamdan Amidjaya, Prihatnolo Gandhi An Nurrahmawati Ani Kusbandiyah Ariefianto, Mochammad Doddy Arifin, Taufiq Artiani, Gita Aurio Fajrin Azhari Salam Bagawat Sari, Fauziya Baldah, Nasrun Baries Ferryono Berkah Fajar Tamtomo kiono Cahyoko, Muhammad Fauzan Christian, Yoshia Christian, Yoshia Deni Ariyanto Putro Dewi, Giovani Surya Dian Perwitasari Djokomoeljanto Djokomoeljanto Doddy Setiawan Dwiyantono, Rifky Evi Gantyowati Ferdyson, Ferdyson Ferryono, Baries Hasan, Nurprihatina Henrik Bjarne Møller, Henrik Bjarne Herni Justiana Astuti Hidayah, Chusnul Indrarosa, Dwita Irwan Trinugroho Irwan Trinugroho Iswari Setianingsih JAKA WINARNA JOKO MARIYONO Karunia, Asaprima Putra Kinanti, Rengganis Ayu Kurniasari Tri Amanu Lipiyanto, Ony Maricar, Farida Marsetyawan HNES, Marsetyawan Moch. Doddy Ariefianto Moedrik Tamam Muhammad Agung Prabowo Muhtar Muhtar Muhtar Muhtar Mulyadi Mulyadi Muthmainah Muthmainah Muthmainah Muthmainah Nurrahmawati, An Pahrul Rodji, Achmad Palupi-Baroto, Retno Payamta, Payamta Prihatnolo Gandhi Amidjaya Rahmawati, Isna Putri Rahmawati, Isna Putri Rini Astuti Rita Purwasih Rizki Amalia Roswita M Aboe Rumende, Rooije RH Saiful Latif Sain, Aji Saleh Siregar, Wildan Saleh Siregar Sihombing, Sahat Sipahutar, Indra Sarjono Siska Amelia Amelia, Siska Amelia Siswanto Imam Santoso Suharyo Hadisaputro SURYO Budi Santoso Susanto, Setio TAUFIK ARIFIN Taufiq Arifin Umasangadji, Shifa Alviony Wahyu Setiawan Wicaksono, Aditya Kurniawan Winarna, Jaka Y Anni Aryani Y. Anni Aryani Yetty Yetty Yuswanto, Adi