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All Journal Hemera Zoa Jurnal Akuntansi & Auditing Indonesia Jurnal Online Mahasiswa (JOM) Bidang Pertanian Lakon : Jurnal Kajian Sastra dan Budaya Majalah Kulit, Karet, dan Plastik AJIE (Asian Journal of Innovation and Entrepreneurship) Jurnal Tataloka PROSIDING SEMINAR NASIONAL CENDEKIAWAN Jurnal Gizi dan Dietetik Indonesia (Indonesian Journal of Nutrition and Dietetics) JURNAL MANAJEMEN Jurnal Aplikasi Bisnis Parafrase: Jurnal Kajian Kebahasaan dan Kesastraan JURNAL PRODUKTIVITAS Biolearning Journal JUMAN Tools (Jurnal Manajemen Tools) Jurnal Didaktika Dwija Indria Altruis: Journal of Community Services Swara Patra : Majalah Ilmiah PPSDM Migas Jurnal Riset Manajemen dan Akuntansi (JURIMA) Jurnal Manajemen, Bisnis dan Kewirausahaan Journal Indonesia Law and Policy Review (JILPR) Unisia Saint Paul's Review JAMER Jurnal Adijaya Multidisiplin Asghar: Journal of Children Studies Research Horizon Jurnal Informatika dan Bisnis Kanigara JURNAL RUMPUN MANAJEMEN DAN EKONOMI Qurthuba: The Journal of History and Islamic Civilization PENG: Jurnal Ekonomi dan Manajemen Serambi Engineering
Joko Susilo
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Religion Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Mechanical Engineering Medicine & Pharmacology Physics Public Health Social Sciences Other

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Journal : Jurnal Akuntansi

 1 
Eksplorasi Kebutuhan Stakeholders Terhadap Informasi dalam Laporan Audit Pemerintah Daerah Joko Susilo
Jurnal Akuntansi dan Auditing Indonesia Vol. 10 No. 1 (2006)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

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Abstract

This research’s aim is to know the perception of stakeholders toward information in the published audit report of local government can fulfill their requirement of audit information. This research also to identify the requirement of stakeholders on audit information from local government. The hypothesis of this research is that audit report of local government published by The Audit Board of Indonesia (BPK) has not yet fulfilled the stakeholders’ requirement on information about financial audit, compliance audit, and performance audit.This research’s subjects are stakeholders of local government cover the taxpayer, elector, local government banking, private sector banking, observer body/LSM, personnel educator, governmental officer, political party, and member legislative. Data were collected with the method of purposive sampling with responder in DIY. Statistical methods used is test of mean instrument, correlation test, rank of mean test, and binomial test.Result of statistic test indicates that the information in audit report of local government has not yet fulfilled the stakeholders’ requirement. Correlation test shows the negative relation with the low correlation coefficient among (-0,197 until -0,207). Result of rank of mean test shows the importance of all information in financial audit, compliance audit, and performance audit. Keywords:    exploration-theory of agency, accountability, value for money audit, audit report of local government.
Green Accounting di Daerah Istimewa Yogyakarta: Studi Kasus Antara Kabupaten Sleman dan Kabupaten Bantul Joko Susilo
Jurnal Akuntansi dan Auditing Indonesia Vol. 12 No. 2 (2008)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

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This paper focused on four environmental aspects, environmental awareness, environmental involvement, environmental accounting and environmental audit. Cities have achieved a lot of progress in these fields. Sleman and Bantul are cities that are still in their early stages. The result shows that they are aware of environment protection issues and their commitment to environment protection is high. Their high commitment is represented from their willingness to report and perform environment audit. Unfortunately, what they mean about environmental reporting is qualitative reporting that is absolutely different from environmental accounting. They have not report a quantitative reporting. The result of Mann Whitney test shows that there is difference between Sleman and Bantul in terms of circumstances leading to environmental involvement, environmental reporting, and auditing. Keywords:    green accounting, environmental accounting, sustainability accounting, environmental accounting disclosure
Co-Authors Ahmad Hidayat Ahmad Junaidi Akhmad Aufa Syukron Amira Oribia Wanda Sasmita Anggraeni , Happy Yulia Anton PW Nomleni Aramico, Basri Ardian ' Desiana Ekasari Putri Dian Prasetyaning Emiliana Kasmudjiastuti Emy Sulistyo Astuti Erlida Ariani Feri Tirtoni Hadi Nugroho Hadiyah Hadiyah Herning Indriastuti Ika Ratna Indra Astutik Imam Buchori Imroatul Mufidah, Imroatul Jamhari Jamhari Kevin Wirawan Khusniyah Purwani Kuwatno Kuwatno M. Alif Anugrah Matutu, Thalia Christine Marchsyelldi Putri Deanouva mohamad haifan Muhammad Zaki Mubarrak Nirdukita Ratnawati Rahmad Wijaya Rahmat, Feri Riyadi Riyadi Rizky Fathan Witjaksono Saogi Supriyadi Suryadi Suryadi Suwarta, Nyoman Syarifah Ratih Kartika Sari Syukron, Akhmad Aufa Taufiqul Rahman Syarif Toto Sudargo Wahyu Taufiq Widhiati Widhiati Yasir Hudzaifah Yeni Yeni Yoyok Bekti Prasetyo Yuwono Ario Nugroho Yuyun Yuyun