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All Journal EL-MUHASABA Journal of Innovation and Applied Technology International Journal of Local Economic Governance Jurnal Ilmiah Bisnis dan Ekonomi Asia (Jibeka)
Kariyoto Kariyoto
Jurusan Akuntansi, Sekolah Tinggi Ilmu Ekonomi ASIA, Jl. Soekarno Hatta Rembuksari 1A, Malang email: kariyoto@um.ac.id/NO Telepon:085855526337
Computer Science & IT Economics, Econometrics & Finance Social Sciences

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AKUNTANSI PARTAI POLITIK Kariyoto, Kariyoto
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 2, No 2: Juli 2011
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (126.139 KB) | DOI: 10.18860/em.v2i2.2362

Abstract

Accounting for Political Parties. Healthy political parties, credible and capable of running the General Election held in a democratic, honest and fair is the capital of democracy credible. Democracy is a credible government authorized the creation of a solid and authoritative with effective control of the institution legistalif. Credible democracy is not possible without transparency and clear accountability mechanisms for the financing of political activities, both financial and political party financing of the General Election. This financial accountability requires transparency of financial accounting standards for political parties, political party auditing guidelines, and the existence of guidelines, regulations, and procedures for financial reporting on the activities of the General Election campaign for political parties. One of the major problems that arise are the accounting standards. In the meantime, the existing accounting standards, namely Principle of Financial Accounting Standards 45, the accounting standards made for non-profit organization that Indonesia Institute of Accountants (IAI )is also used for political parties. (PSAK) 45 is not sufficient to accommodate the characteristics of different political parties with other nonprofit organizations. Therefore, this study recommends a modification or specific guidelines for financial accounting standard for political parties. This article we hope will encourage various parties, in this Parliament, the Commission, the Supreme Court and the Association of Accounting Indonesia to sit together and agree on specific accounting standards for political parties including campaign funds. This paper hopefully be a reference, although subject to change according to the Law on Political Parties and Elections are currently being discussed in Parliament. Accounting standards in this paper can be a reference to the new legislation. Reflecting the general election of 2009 was the lack of management, accountability and control of financing of political activities. Almost all political parties having problems financing of political activities, including the financing of legislative elections that followed the political campaign. Weak financial systems has led to uncontrolled political money (money politics), which involves  almost all political parties in elections.
TEORI DAN PRAKTIK AKUNTANSI SYARIAH DI INDONESIA Kariyoto, Kariyoto
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 8, No 2 (2017): El Muhasaba
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (203.921 KB) | DOI: 10.18860/em.v8i2.4970

Abstract

This article aims to discuss the theory of accounting is the basis of accounting practices sharia in Indonesia. Venturing into this article with a look at a number of important issues that need to be noted in conventional accounting in Indopnesia as the basis of accounting implementation of sharia. Some of them: the first issue of ownership, two basic assumptions, and the third effect of the issue of the basic assumptions to standard levels, or even accounting method selected. Departing from these three basic issues, the perspective of theory and all assumptions, postulates, rules, and principles in the Western accounting can be applied to institutions or companies that uphold the values of Islam. Results to be achieved how design system, sharia accounting format upholding the values of Islam in Indonesia. This is important, given the behavior of business and institutional Islam has different characteristics and behaviors, and institutions or Western companies.
Modification Of Coso Internal Control For The Economy Of Indonesian Corn Emblems SMEs Kariyoto, Kariyoto; Tibyani, Tibyani
Journal of Innovation and Applied Technology Vol 9, No 2 (2023)
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776//ub.jiat.2023.9.2.07

Abstract

This study aims to determine the application of raw material control and internal support according to COSO and COSO modifications for Micro, Small and Medium Enterprises (MSMEs). The object under study is the Nusantara Corn Chips SMEs. The research method used in this study is a qualitative method with the type of case study. Based on observations, it is known that the internal control of raw materials and supporting ingredients for Nusantara corn chips is still very simple. Based on the survey, it shows that in the control of raw and supporting materials at Emping Jagung Nusantara, there are 10 principles that are appropriate and 7 that are not in accordance with the COSO internal control components. In accordance with this, there are several principles that are not relevant for MSMEs, such as the absence of a board or audit committee as a supervisor for MSMEs Emping Jagung Nusantara. The above basis is irrelevant and takes into account the principles of cost and benefit, the principles of COSO, so that COSO internal controls are formed for MSMEs.
The Effect of Tax Reform and Tax Auditing on Its Performance (Studies in East Java Regional Office of the Directorate General of Taxes III Malang) Kariyoto, Kariyoto
International Journal of Social and Local Economic Governance Vol. 2 No. 1 (2016)
Publisher : Institute of Research and Community Service, University of Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.ijleg.2016.002.01.6

Abstract

This study aims to prove empirically the effect of tax reform and tax audit on the performance of taxation. This study is expected to enrich and to complement the repertoire science in the field of public sector accounting especially on the development tax reform, tax audits, and empowerment of performances. This research population is account representatives spread across the Regional Office of Directorate General of Taxation III of East Java as much as 234 account representatives. Samples were taken as many as 124. Respondents who participated were 124 account representatives. The sampling method used was a proportional stratified random sampling of 50% and data analysis using SEM (Structural Equation Modelling). The main discovery of this study provides information that the role of tax reform and tax audit in improving the performance of tax is proved to be effective.Keywords: reform, audit, and performance of taxation
Preparation of Standard Unit Price of Goods and Services (SHBJ) in East Java Provincial Government Kariyoto, Kariyoto
International Journal of Social and Local Economic Governance Vol. 3 No. 1 (2017)
Publisher : Institute of Research and Community Service, University of Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.ijleg.2017.003.01.4

Abstract

Forming standard unit price of goods and services is an activity survey to collect data required in Local Government and State requirements. Goods and services are under control of the Department or institution by the local government. Standards Unit Price of Goods and Services assist in preparing the Budget Requirement Plan, the regional work units and the Budget Implementation Document. Standards Unit Price of Goods and Services is to guide the preparation of the Budget Requirement Plan, the regional work units and the Budget Implementation Document work unit East Java Provincial Government. Data and information collection techniques are done by conducting market surveys, through distributors and the highest retail prices in stores and markets. The data types of goods and price list are based on the standard of the goods provided the provider distributors and stores. The interviews involves distributors, sellers to consumers. It also involves the data from Related Work Unit in cooperation with the Government of East Java to obtain secondary data. Conclusions are based on the description and presentation of data on survey results as the preparation of this Book Standard Unit Price of Goods and Services. This book is a guide to the standard unit price of goods and services that are indispensable in East Java Provincial Government work units.Keywords: standard unit price, goods and services, the province of East Java
Implementasi Value For Money, Input Output Outcome dan Best Value Sebagai Alat Pengukuran Kinerja Sektor Publik Kariyoto, Kariyoto
Jurnal Ilmiah Bisnis dan Ekonomi Asia Vol 11 No 1 (2017): Jurnal Ilmiah Bisnis Dan Ekonomi Asia
Publisher : LP2M Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32812/jibeka.v11i1.27

Abstract

Pengukuran organisasi sektor publik menjadi penting untuk mengetahui tingkat pencapain pelayanan kepada masyarakat. Kinerja organisasi sektor publik dapat diukur menggunakan alat dan indikator yang sesuai. Tujuan dari penelitian ini adalah untuk mengetahui konsep nilai waktu uang, masukan keluaran hasil, nilai terbaik sebagai indikator pengukuran kinerja sektor publik. Penelitian ini berlokasi di Perpustakaan Universitas Brawijaya Malang. Jenis penelitian melalui studi perpustakaan. Pengumpulan data dilakukan dengan observasi dan dokumentasi buku yang berhubungan dengan kinerja organisasi sektor publik. Analisis data digunakan reduksi data, penyajian data, dan penarikan kesimpulan atau verifikasi data. Hasil penelitian menunjukkan bahwa nilai waktu uang, masukan keluaran hasil dan nilai terbaik dapat dipakai sebagai alat pengukuran kinerja organisasi sektor publik.
PersepSi Akuntansi Sektor Publik versus Akuntansi Pemerintahan Kariyoto, Kariyoto
Jurnal Ilmiah Bisnis dan Ekonomi Asia Vol 11 No 2 (2017): Jurnal Ilmiah Bisnis Dan Ekonomi Asia
Publisher : LP2M Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32812/jibeka.v11i2.56

Abstract

Perceptions that are disseminated in Indonesian government accounting teaching are government accounting substitutes for public sector accounting. The logic of teaching spread always begins from the discussion of clean government and the clean individual. The definition of money in clean government in Indonesia involves the relationship between the executive and the legislature, the consolidated funds and the national loan funds in preparing the appropriate budget plan (RAPBN / RAPBD). The problem is, in general, the public sector is described as a government institution or with a clearer sentence of the ruling government, state government, and national industry of government-owned enterprises, public legal entities, public corporations. But the word is deemed inadequate, so the phrase of the ruling government is still a controversial debate in the context of democracy which states that the people are the most powerful. The purpose of the article explains the correct understanding or perception of public sector accounting. Notwith standing the importance of understanding accounting techniques in governmental organizations, public sector accounting teachings are developed under different conditions.
Co-Authors Tibyani Tibyani, Tibyani