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All Journal Kiat Bisnis GREENOMIKA Journal of Law, Administration, and Social Science Widya Dharma Journal of Business SURAKARTA ABDIMAS JOURNAL Jurnal Pengabdian Widya Dharma
Oki Kuntaryanto
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Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

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Macroeconomic Factors And Their Influences On Financial Performance In Indonesian Local Governments Kuntaryanto, Oki
Kiat Bisnis Vol 5, No 1 (2012): Kiat BISNIS Desember
Publisher : Kiat Bisnis

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Abstract

The use of financial ratios to measure financial performance is a common practice in private sector. However, this research uses those ratios and applies them in public sector. Financial performance is represented by financial ratios comprising profitability ratios, short-term solvency ratio, capital structure ratios and performance ratios. The conjectured factors, which influence financial performance, are macroeconomic factors represented by GRDP and inflation. This research tries to extend a model developed by Kuntaryanto (2012) by adding other financial ratios. Thus, this research does not only incorporate profitability ratio but also other ratios; short-term solvency, capital structure, and performance ratios. The financial reports included in data analysis are those, which do not have adverse and disclaimer opinions. Ordinary least squares regression technique is employed for testing the hypothesis for cross-sectional data. In addition, panel analysis is employed to test the time change effect. This research finds that macroeconomic factors have influences on financial performance. Thus, the finding does not only generalize the previous research as conducted by Kuntaryanto (2012), but also finds several variables that have influence on financial performance.Keywords:  Financial performance, Financial ratios, Local governments, Indonesia, Macroeconomic factors
GDRP AND Inflation as Predictors For Profitability Ratios (A Case Study For Local Governments In Indonesia) Kuntaryanto, Oki
Kiat Bisnis Vol 5, No 2 (2013): Kiat BISNIS Juni
Publisher : Kiat Bisnis

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Abstract

After the fall of Soeharto’s regime, Indonesia begins to endorse reformation on every sector. One of the important thing is to eradicate the country from corruption. Corruption can be prevented by endorsing a system, which encourage transparency and accountability. By the issuance  of Government Rule No. 24 Year 2005 about Governmental Accounting, the transparency and accountability are facilitated within the rule. This research tries to investigate the influence of GDRP and inflation on profitability of local governments in Indonesia. This research is exploratory in nature due to the rareness of similiar researches. This research employs data from local governments’ audited financial statements in Indonesia. By using judgmental sampling, financial statements which the opinions are disclaimer and adverse are excluded from the analysis. The data analysis then conducted using ordinary least square. This research finds that both GDRP and inflation have influence on profitability ratios. For the future researches, the finding from this research can be extended using other ratios.  Keywords: GDRP, Inflation, Local Governments, Profitability Ratios
GDRP AND INFLATION AS PREDICTORS FOR PROFITABILITY RATIOS (A CASE STUDY FOR LOCAL GOVERNMENTS IN INDONESIA) Kuntaryanto, Oki
Kiat Bisnis Vol 5, No 2 (2013): KIAT BISNIS VOL 5 NO 2 JUNI 2013
Publisher : Kiat Bisnis

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Abstract

After the fall of Soeharto’s regime, Indonesia begins to endorse reformation on every sector. One of the important thing is to eradicate the country from corruption. Corruption can be prevented by endorsing a system, which encourage transparency and accountability. By the issuance  of Government Rule No. 24 Year 2005 about Governmental Accounting, the transparency and accountability are facilitated within the rule. This research tries to investigate the influence of GDRP and inflation on profitability of local governments in Indonesia. This research is exploratory in nature due to the rareness of similiar researches. This research employs data from local governments’ audited financial statements in Indonesia. By using judgmental sampling, financial statements which the opinions are disclaimer and adverse are excluded from the analysis. The data analysis then conducted using ordinary least square. This research finds that both GDRP and inflation have influence on profitability ratios. For the future researches, the finding from this research can be extended using other ratios.  Keywords: GDRP, Inflation, Local Governments, Profitability Ratios
IMPLEMENTASI ANGGARAN BERBASIS KINERJA DI INDONESIA Kuntaryanto, Oki
Kiat Bisnis Vol 5, No 3 (2013): KIAT BISNIS VOL 5 NO 3 DESEMBER 2013
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Abstract

Performance based budgeting is an answer to old style budgeting which is traditional budgeting. Due to its benefits, many countries implement this kind of budgeting system. Indonesia is also a country which tries to implement this budgeting system as a replacement for traditional budgeting. However, the implementation of budgeting system creates several controversies. This article tries to investigate the implementation of performance based budgeting in Indonesia.  By using literature study, this article investigates the implementation of performance based budgeting in several public entities in Indonesia, both central government  entities and local government entity. The entities to be investigated are: Sekretariat Negara (State Secretariat), Direktorat Jenderal Perbendaharaan Negara (State Treasurer), Kabupaten Tanah Datar (The Regency of Tanah Datar), central government entities, and state university.  The results imply that implementation of performance based budgeting still experiences some constraints which are typical. The first constraint is the problem how to link between funding and performance indicator which most entities put focus too much on the link between them. The second constraint comes from the involvement of parliament which is too focus on political vested interest. The third constraint lies on the limitation of human resource.  Keywords: performance based budgeting, perormance, budgeting, government, indicator
PENGARUH PARTISIPASI ANGGARAN TERHADAP SENJANGAN ANGGARAN DENGAN AIMETRI INFFORMASI, KOMITMEN ORGANISASI DAN KEJELASAN SASARAN ANGGARAN SEBAGAI VARIABEL MODERATING Hariyanti, Tutik; Kuntaryanto, Oki
Kiat Bisnis Vol 5, No 4 (2014): KIAT BISNIS VOL 5 NO 4 Juni 2014
Publisher : Kiat Bisnis

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Abstract

Tujuan dari penelitian ini adalah untuk mengetahui pengaruh partisipasi anggaran terhadap senjangan anggaran dengan asimetri informasi, komitmen organisasi dan kejelasan sasaran anggaran sebagai pemoderasi dalam penyusunan APBDesa pada pemerintah desa di Kecamatan Jogonalan. Penelitian ini menggunakan sampel sebanyak 60 responden perangkat desa yang ada pada 18 pemerintahan desa di Kecamatan Jogonalan. Hipotesis dalam penelitian ini adalah terdapat pengaruh antara partisipasi anggaran terhadap senjangan anggaran dengan asimetri informasi, komitmen organisasi dan kejelasan sasaran anggaran sebagai pemoderasi baik secara simultan maupun parsial. Teknis analisis data menggunakan uji simultan (Uji F), uji analisis regresi sederhana dan Moderated Regression Analysis (MRA). Berdasarkan hasil analisis diperoleh hasil bahwa 1) secara simultan partisipasi anggaran dengan asimetri informasi, komitmen organisasi dan kejelasan sasaran anggaran sebagai pemoderasi berpengaruh terhadap senjangan anggaran; 2) partisipasi anggaran berpengaruh terhadap senjangan anggaran; 3) asimetri informasi memoderasi pengaruh partisipasi anggaran terhadap senjangan anggaran; 4) komitmen organisasi memoderasi pengaruh partisipasi anggaran terhadap senjangan anggaran; 5) kejelasan sasaran anggaran tidak memoderasi pengaruh partisipasi anggaran terhadap senjangan anggaran.  Kata Kunci :    partisipasi anggaran, asimetri informasi, komitmen organisasi, kejelasan sasaran anggaran dan senjangan anggaran
HUBUNGAN ANTARA PENERAPAN E-GVOERNMENT DENGAN AKUNTABILITAS KEUANGAN DAERAH KABUPATEN KLATEN Wandani, Retno Rahma; Kuntaryanto, Oki
Kiat Bisnis Vol 5, No 5 (2014): KIAT BISNIS VOL 5 NO 5 Desember 2014
Publisher : Kiat Bisnis

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Abstract

E-government merupakan upaya untuk mengembangkan penyelenggaraan kepemerintahan yang berbasis elektronik dalam rangka meningkatkan kualitas layanan publik secara efektif dan efisien. Di Kabupaten Klaten, penerapan e-government diharapkan mampu meningkatkan efisiensi, efektivitas, transparansi, dan akuntabilitas dalam proses pemerintahan. Penelitian ini bertujuan untuk menguji penerapan e-government berhubungan dengan akuntabilitas keuangan daerah Kabupaten Klaten. Data yang digunakan dalam penelitian ini adalah data primer yang pengumpulan datanya dengan menyebarkan kuesioner. Sampel yang digunakan sebanyak 140 responden dengan menggunakan teknik pengambilan sampel purposive sampling dan quota sampling, yaitu pemilihan sampel dengan menetapkan kriteria tertentu, dan jumlah yang telah ditentukan sebelumnya. Metode analisis data menggunakan Uji Korelasi Pearson. Hasil penelitian menunjukkan nilai signifikansi sebesar 0,000 < 0,05, dan koefisien korelasi sebesar 0,687 > 0,1660. Hal ini dapat disimpulkan bahwa terdapat hubungan yang cukup signifikan antara penerapan e-government dengan akuntabilitas keuangan daerah Kabupaten Klaten. Keywords : e-government, akuntabilitas
MACROECONOMIC FACTORS AND THEIR INFLUENCES ON FINANCIAL PERFORMANCE IN INDONESIAN LOCAL GOVERNMENTS Kuntaryanto, Oki
Kiat Bisnis Vol 5, No 1 (2012): KIAT BISNIS VOL 5 NO 1 DESEMBER 2012
Publisher : Kiat Bisnis

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

Abstract

Abstract The use of financial ratios to measure financial performance is a common practice in private sector. However, this research uses those ratios and applies them in public sector. Financial performance is represented by financial ratios comprising profitability ratios, short-term solvency ratio, capital structure ratios and performance ratios. The conjectured factors, which influence financial performance, are macroeconomic factors represented by GRDP and inflation. This research tries to extend a model developed by Kuntaryanto (2012) by adding other financial ratios. Thus, this research does not only incorporate profitability ratio but also other ratios; short-term solvency, capital structure, and performance ratios. The financial reports included in data analysis are those, which do not have adverse and disclaimer opinions. Ordinary least squares regression technique is employed for testing the hypothesis for cross-sectional data. In addition, panel analysis is employed to test the time change effect. This research finds that macroeconomic factors have influences on financial performance. Thus, the finding does not only generalize the previous research as conducted by Kuntaryanto (2012), but also finds several variables that have influence on financial performance.Keywords:  Financial performance, Financial ratios, Local governments, Indonesia, Macroeconomic factors
PENGARUH PARTISIPASI ANGGARAN TERHADAP SENJANGAN ANGGARAN DENGAN AIMETRI INFFORMASI, KOMITMEN ORGANISASI DAN KEJELASAN SASARAN ANGGARAN SEBAGAI VARIABEL MODERATING (STUDI PADA PEMERINTAH DESA DI KECAMATAN JOGONALAN) Hariyanti, Tutik; Kuntaryanto, Oki
KIAT BISNIS Vol 5, No 4 (2014): Kiat Bisnis Juni
Publisher : KIAT BISNIS

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (184.085 KB)

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui pengaruh partisipasi anggaran terhadap senjangan anggaran dengan asimetri informasi, komitmen organisasi dan kejelasan sasaran anggaran sebagai pemoderasi dalam penyusunan APBDesa pada pemerintah desa di Kecamatan Jogonalan. Penelitian ini menggunakan sampel sebanyak 60 responden perangkat desa yang ada pada 18 pemerintahan desa di Kecamatan Jogonalan. Hipotesis dalam penelitian ini adalah terdapat pengaruh antara partisipasi anggaran terhadap senjangan anggaran dengan asimetri informasi, komitmen organisasi dan kejelasan sasaran anggaran sebagai pemoderasi baik secara simultan maupun parsial. Teknis analisis data menggunakan uji simultan (Uji F), uji analisis regresi sederhana dan Moderated Regression Analysis (MRA). Berdasarkan hasil analisis diperoleh hasil bahwa 1) secara simultan partisipasi anggaran dengan asimetri informasi, komitmen organisasi dan kejelasan sasaran anggaran sebagai pemoderasi berpengaruh terhadap senjangan anggaran; 2) partisipasi anggaran berpengaruh terhadap senjangan anggaran; 3) asimetri informasi memoderasi pengaruh partisipasi anggaran terhadap senjangan anggaran; 4) komitmen organisasi memoderasi pengaruh partisipasi anggaran terhadap senjangan anggaran; 5) kejelasan sasaran anggaran tidak memoderasi pengaruh partisipasi anggaran terhadap senjangan anggaran. Kata Kunci : partisipasi anggaran, asimetri informasi, komitmen organisasi, kejelasan sasaran anggaran dan senjangan anggaran
HUBUNGAN ANTARA PENERAPAN E-GVOERNMENT DENGAN AKUNTABILITAS KEUANGAN DAERAH KABUPATEN KLATEN Wandani, Retno Rahma; Kuntaryanto, Oki
KIAT BISNIS Vol 5, No 5 (2014): Kiat Bisnis Desember
Publisher : KIAT BISNIS

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (369.159 KB)

Abstract

E-government merupakan upaya untuk mengembangkan penyelenggaraan kepemerintahan yang berbasis elektronik dalam rangka meningkatkan kualitas layanan publik secara efektif dan efisien. Di Kabupaten Klaten, penerapan e-government diharapkan mampu meningkatkan efisiensi, efektivitas, transparansi, dan akuntabilitas dalam proses pemerintahan. Penelitian ini bertujuan untuk menguji penerapan e-government berhubungan dengan akuntabilitas keuangan daerah Kabupaten Klaten. Data yang digunakan dalam penelitian ini adalah data primer yang pengumpulan datanya dengan menyebarkan kuesioner. Sampel yang digunakan sebanyak 140 responden dengan menggunakan teknik pengambilan sampel purposive sampling dan quota sampling, yaitu pemilihan sampel dengan menetapkan kriteria tertentu, dan jumlah yang telah ditentukan sebelumnya. Metode analisis data menggunakan Uji Korelasi Pearson. Hasil penelitian menunjukkan nilai signifikansi sebesar 0,000 < 0,05, dan koefisien korelasi sebesar 0,687 > 0,1660. Hal ini dapat disimpulkan bahwa terdapat hubungan yang cukup signifikan antara penerapan e-government dengan akuntabilitas keuangan daerah Kabupaten Klaten. Keywords : e-government, akuntabilitas
PENGARUH PENGUNGKAPAN PENGUKURAN KINERJA NONFINANSIAL TERHADAP MANAJEMEN LABA DENGAN LEVERAGE, PROFITABILITAS DAN UKURAN PERUSAHAAN SEBAGAI VARIABEL PEMODERASI (STUDI KASUS PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2015) Purnami, Ayu; Kuntaryanto, Oki
KIAT BISNIS Vol 6, No 3 (2016): Kiat Bisnis Juni
Publisher : KIAT BISNIS

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Abstract

The purpose of this research is to examine the influence of disclosure of nonfinancial performance measurement to earnings management with leverage, profitability and firm size as the moderating variable in manufacturing companies listed at Indonesia Stock Exchange period 2015. The populations in this research are manufacturing companies listed at Indonesia Stock Exchange for the 2015 financial year and purposive sampling is used as sampling method. Sample in this research is 82 manufacturing companies and the hypothesis test is performed by using simple linier regression and the absolute value of the difference test with software SPSS for Windows versi 16.0. The result of this research indicates that the disclosure of nonfinancial performance measurement has significant influence to earnings management. But leverage, profitability and firm size as the moderating variable can not influence the relation disclosure of nonfinancial performance measurement to earnings management. Keyword: disclosure of nonfinancial performance measurement, leverage, profitability, firm size, and earnings management
Co-Authors Abdul Haris Abdul Haris Agung N. Jati Agung Nugroho Jati Anis Marjukah Anna Febrianty Arif Julianto Sri Nugroho Arif Julianto Sri Nugroho, Arif Julianto Sri Cahaya Nugrahani Cucut Prakosa Dandang Setyawanti Darmawansyah, Iwan Endang Wulandari Fitriyani, Dona hartanto hartanto Hartati, Nuraeni Jarot Prasetyo Kalbuana, Nawang Kun Ismawati Luklukaningsih Murjito, Winarno Heru Nugraheni, Cahaya Pramawati, Dewi Vista Purnami, Ayu Puspa Sari, Kiki Retno Rahma Wandani Sarwono Nursito Setiyadi, D. B. P. Suhud Eko Yuwono Sukasih Ratna Widayanti Supratikno Susyanti Susyanti, Susyanti Syarifah Aini Titik Purwanti Tri Utami Tukiyo Tutik Hariyanti Uningowati, Dwi Wahyu