Articles
<![CDATA[HUBUNGAN PENERAPAN AKUNTANSI BERBASIS AKRUAL DAN KINERJA PEMERINTAH DI INDONESIA ]]>
<![CDATA[Aditya Agung Satrio]]>;
<![CDATA[Nanda Ayu Wijayanti]]>
<![CDATA[ Journal Publicuho Vol 3, No 4 (2020): November - January ]]>
Publisher : <![CDATA[Universitas Halu Oleo ]]>
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DOI: 10.35817/jpu.v3i4.15630
<![CDATA[This paper studies the links between the application of accrual-based accounting and government performance. This study aims to examine the relationship between accrual accounting and government performance improvement. This study uses a quantitative approach with panel data ordered logistic regression. This study is based on 216 observation from Ministries in Indonesia from 2014 until 2016. This research contributes by providing empirical evidence with an understanding of the relationship between accrual-based accounting and performance in the Indonesian Government that has never been done before. Â The results of this study prove that the implementation of accrual-based accounting is proven to improve government performance. The Indonesian government adapted government accounting standards from the International Public Sector Accounting Standards (IPSAS) published by the International Federation of Accountants (IFAC). The Indonesian government has substantially adopted these standards and not just a symbolic approach to get legitimacy in international.]]>
<![CDATA[Evaluasi Pengakuan dan Pengukuran Berbasis Akrual Atas Penerimaan Negara Bukan Pajak (PNBP) Berjenis Pelayanan ]]>
<![CDATA[Rio Christanto]]>;
<![CDATA[Nanda Ayu Wijayanti]]>
<![CDATA[ Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 4 (2023): Article Research Volume 7 Nomor 4 Oktober 2023 ]]>
Publisher : <![CDATA[Politeknik Ganesha Medan ]]>
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DOI: 10.33395/owner.v7i4.1624
<![CDATA[This study aims to evaluate the phenomenon of accrual-based recognition and measurement using the date point of the Consular Function official memorandum document on non-tax state revenue (PNBP) of service type at the Ministry of Foreign Affairs of the Republic of Indonesia based on public accountability framework and cost benefit analysis and. Accrual-based recognition and measurement using these documents causes the value of revenue-LO presented in the Financial Statements to be over or understated as it consists of 5 (five) frequencies or periods of recognition and measurement, namely every day, every week, every two weeks, every month, and every three months. The unit of analysis is in the form of multiple units of analysis in five work units of the Indonesia Representative Diplomatic Mission which represent each period of recognition and measurement. This research is descriptive qualitative research. Data were obtained through interviews and documentation. The data analysis method uses qualitative descriptive techniques and content analysis. The results show that accrual-based recognition and measurement of PNBP type services not only pay attention to the occurrence but also the completion of the service process. In addition, the recognition and measurement treatment carried out so far has considered the aspects of costs and benefits so that there are five recognition and measurement periods. In the future, it is hoped that there will be an integrated system so that the frequency of recognition and measurement can be uniform.]]>
<![CDATA[Performance Evaluation Of Programs And Activities In The Aspect Of Information And Communication Technology With A Logic Model Approach ]]>
<![CDATA[Selvy Elida Haloho]]>;
<![CDATA[Nanda Ayu Wijayanti]]>
<![CDATA[ EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 12 No 2 (2024): April ]]>
Publisher : <![CDATA[UNIVED Press ]]>
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DOI: 10.37676/ekombis.v12i2.5361
<![CDATA[This study was conducted to evaluate the performance of programs and activities in the ICT aspect in order to determine the logical relationship between information and performance indicators that have been determined in the strategic planning documents of the Kutai Kartanegara Regency Government and Diskominfo, as well as the outcome sequence chart in accordance with the evaluation results in order to improve the performance of these programs and activities. This research is a qualitative study using a case study-based evaluation process. Primary data used is obtained from semi-structured interviews with respondents in the ICT and E-Governement Sectors. Analysis of program and activity performance data will use a logic model approach. The results showed that performance information already has a logical relationship, but its implementation cannot support the achievement of Diskominfo's KPI performance. Furthermore, there are still inconsistencies between the performance indicators that have been determined and those listed in the performance appraisal document. The recommended outcome sequence chart has been prepared in accordance with indicators related to the ICT aspect of SPBE. Diskominfo needs to reformulate information and performance indicators to be in line with the strategic planning that has been set. This research is expected to contribute to improving the performance of existing programs and activities in the Regional Government.]]>
<![CDATA[Konflik Peran dan Pengalaman Audit dalam Mempengaruhi Audit Judgment dengan Skeptisisme Profesional Sebagai Variabel Mediasi ]]>
<![CDATA[Manuel Aristo Surbakti]]>;
<![CDATA[Nanda Ayu Wijayanti]]>
<![CDATA[ E-Jurnal Akuntansi Vol 32 No 3 (2022) ]]>
Publisher : <![CDATA[Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region ]]>
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DOI: 10.24843/EJA.2022.v32.i03.p01
<![CDATA[This study aims to analyze the effect of role conflict and audit experience on audit judgment and skepticism of the professionalism of public accountants as mediating variables. This research is an explanatory research with a quantitative approach. Data was collected using a questionnaire to 47 KAPs in the city of Surabaya. Sampling was done by purposive sampling, then analyzed using path analysis and Sobel test. The results of the study explain that role conflict has a negative effect, while audit experience has a positive effect on audit judgment. On the indirect effect, it is known that role conflict also has a negative effect and experience has a positive effect on audit judgment through professional skepticism from public accountants in Surabaya. Keywords: Role Conflict; Audit Experience; Professional Skepticism; Audit Judgment.]]>
<![CDATA[Kinerja, Size, Leverage, dan Pertumbuhan Perusahaan dan Pengungkapan Corporate Social Responsibility Perusahaan Non Keuangan ]]>
<![CDATA[Manuel Aristo Surbakti]]>;
<![CDATA[Nanda Ayu Wijayanti]]>
<![CDATA[ E-Jurnal Akuntansi Vol 32 No 7 (2022) ]]>
Publisher : <![CDATA[Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region ]]>
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DOI: 10.24843/EJA.2022.v32.i07.p04
<![CDATA[This study aims to determine the effect of company performance, company size, leverage, and company growth on the level of CSR disclosure in non-financial companies listed on the IDX for the period 2016 to 2020. Sampling using purposive sampling, obtained 1,940 research observations. The data analysis technique used panel data regression. The results of the study explain that the company's performance has no effect on CSR. The results also explain that firm size, leverage, and firm growth have an effect on the level of CSR disclosure. These results explain that the level of corporate CSR disclosure can be better when the company has assets and a greater level of leverage, but it shows a lower level of CSR disclosure when the company has higher sales growth. Keywords: Firm Performance; Firm Size; Leverage; Growth; CSR.]]>
<![CDATA[Evaluation of the HR Management and Organization Capacity of Bapenda for Optimizing Regional Fiscal Independence ]]>
<![CDATA[Tino Rahmat Riyadi]]>;
<![CDATA[Nanda Ayu Wijayanti]]>
<![CDATA[ Eduvest - Journal of Universal Studies Vol. 4 No. 11 (2024): Journal Eduvest - Journal of Universal Studies ]]>
Publisher : <![CDATA[Green Publisher Indonesia ]]>
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DOI: 10.59188/eduvest.v4i11.1533
<![CDATA[This research aims to evaluate the capacity of the Tegal Regency Regional Revenue Agency as a regional tax management organisation based on the two OECD pillars, namely human resource management, and organisational management, to assist the Tegal district government's efforts to increase fiscal independence. This research uses a qualitative approach with a case study method. Primary data sources are interviews with seven respondents at the Regional Revenue Management Agency of Tegal Regency and secondary data in the form of documents related to the research topic. The results of the research show that the condition of human resource management capacity and organisational management of the Tegal Regency Bapenda still requires further capacity development, especially capacity in the medium and significant categories. Some of the problems that still need further capacity development include those related to the competence of employees at Bapenda who do not fully fulfil tax administration functions, the division of tasks and authority that is still not effective. Also, there are still policies that have not been evaluated and updated regularly. This research is expected to provide an overview of the condition of human resource management capacity and the Tegal Regency Bapenda organisation's management of regional taxes so that it can be used as a reference in planning organisational capacity development in an effort to achieve regional fiscal independence.]]>
<![CDATA[Activity-Based Costing untuk Efisiensi Belanja: Analisis Standar Biaya Digitalisasi Dokumen Perpajakan pada Direktorat Jenderal Pajak ]]>
<![CDATA[Nengah Renny Larasati Dewi]]>;
<![CDATA[Nanda Ayu Wijayanti]]>
<![CDATA[ Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 1 (2025): Artikel Riset Periode Januari 2025 ]]>
Publisher : <![CDATA[Politeknik Ganesha Medan ]]>
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DOI: 10.33395/owner.v9i1.2398
<![CDATA[In the concept of performance-based budgeting, the determination of standard cost is an instrument used in maintaining the efficiency of the government budget. This research aims to estimate the standard cost of tax documents digitalization using the activity-based costing method in government organization. This research also outlines the steps taken in order to implement activity-based costing. This research uses a descriptive quantitative approach in the form of a case study conducted at the Directorate General of Taxes, Ministry of Finance. The research was carried out by document analysis to identify activities, allocate costs to each relevant activity, calculate activity rates, calculate activity costs for products based on the results of document analysis, and confirm through interviews with respondents. The research results show that the estimation of output standard costs for tax document digitalization can be calculated using the activity-based costing method Based on this research, it is known that recording activities consume the most significant costs in producing digital data. The contribution of this research can be used as material in decision making and analysis of the preparation of standards cost in order to achieve budget efficiency in government organization. To enable the implementation of this method government organization, more research in the government sector is needed in the future.]]>
<![CDATA[ANALISIS BIAYA-MANFAAT DAN AHP UNTUK OUTSOURCING–INSOURCING FM: STUDI KASUS POLITEKNIK XYZ ]]>
<![CDATA[Rizqi Amrilah Widodo]]>;
<![CDATA[Nanda Ayu Wijayanti]]>
<![CDATA[ Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 12 No 3 (2025): Jurnal Akuntansi dan Bisnis Krisnadwipayana ]]>
Publisher : <![CDATA[Program Studi Magister Manajemen Universitas Krisnadwipayana ]]>
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DOI: 10.35137/jabk.v12i3.952
<![CDATA[Penelitian ini mengevaluasi apakah kebijakan make-or-buy untuk manajemen fasilitas (FM) meningkatkan kegunaan pengambilan keputusan dengan mengintegrasikan bukti finansial dan nonfinansial dalam satu kerangka. Objek penelitian mencakup layanan FM (kebersihan, keamanan, dan engineering) pada sebuah perguruan tinggi negeri (Politeknik XYZ) selama periode observasi terkini dengan basis data bulanan. Perbandingan biaya dilakukan melalui identifikasi biaya yang relevan untuk alternatif outsourcing dan insourcing. Sementara itu, manfaat non finansial dipakai dengan metode AHP dengan menggunakan kriteria kualitas, strategi, fleksibilitas, manajemen, dan teknologi. Keputusan dihasilkan dengan mengintegrasikan perbandingan biaya dan manfaat dalam analisis biaya manfaat dengan menggunakan rasio manfaat biaya (B/C). Hasil menunjukkan outsourcing menghasilkan B/C bulanan yang lebih tinggi dibandingkan insourcing, namun preferensi ini sensitif terhadap biaya.]]>
<![CDATA[Assessing Specific Intervention Programs to Address Stunting Using OECD-Criteria ]]>
<![CDATA[Nella Afrilia]]>;
<![CDATA[Nanda Ayu Wijayanti]]>
<![CDATA[ Jurnal Ilmiah Ilmu Administrasi Publik Vol 15, No 1 (2025) ]]>
Publisher : <![CDATA[Program Pascasarjana Universitas Negeri Makassar ]]>
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DOI: 10.26858/jiap.v15i1.72452
<![CDATA[This study aims to evaluate and provide recommendations for improvements in the implementation of the stunting intervention program in 2023 by the local government, using the program evaluation criteria developed by the OECD. The government of XYZ Regency is selected as the unit of analysis, considering that the prevalence of stunting in XYZ Regency has not yet reached the RPJMN target for the period of 2020 to 2024. Additionally, there were findings from the BPK (Audit Board of Indonesia) regarding the budgeting for stunting handling. This research uses a qualitative method with a case study approach to thoroughly study the organization over a specified period. This study utilizes an evaluation case study (Ellet, 2018) to assess the effectiveness of the stunting intervention program and provide suggestions for improvements. The analytical method used to answer the research questions is descriptive analysis. This research method is expected to facilitate understanding and evaluation of the program according to the OECD Evaluation Criteria (2021). The analysis results can be used to draw conclusions, identify obstacles, and offer solutions. The evaluation of the specific stunting intervention program in XYZ Regency shows that the program has not yet met the OECD-DAC criteria. Therefore, improvements are needed to ensure that the intervention program can effectively contribute to the acceleration of stunting reduction.]]>
<![CDATA[The Reasonableness of the Internal Oversight Budget of the XYZ Regional Government ]]>
<![CDATA[Rizka Dytia Yuanita]]>;
<![CDATA[Nanda Ayu Wijayanti]]>
<![CDATA[ Jurnal Ilmiah Ilmu Administrasi Publik Vol 15, No 1 (2025) ]]>
Publisher : <![CDATA[Program Pascasarjana Universitas Negeri Makassar ]]>
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DOI: 10.26858/jiap.v15i1.72454
<![CDATA[The objectives of this study is to assess assess the reasonableness of the internal supervision activity budget in the regional government of XYZ through activity based costing with statistical quality control. This research adopts a descriptive qualitative methodology using a case study approach, involving document review and interviews as data collection techniques. The analysis are applied to conduct activity-based costing (ABC) and to establish a reasonable budget range using statistical quality control methods. The study establishes threshold values for the reasonable allocation of budgets across various internal supervision activities. Based on the analysis, four activities were found to have budgets within the reasonable range, whereas three activities were identified as having insufficient (underfinanced) budget allocations. The results indicate that internal supervision budgets can be classified into reasonable and underfinanced categories. This study provides practical implications for regional governments, particularly in formulating budgetary guidelines and performing standard spending analyses to support the evaluation of budget appropriateness.]]>
