Articles
<![CDATA[E-government and corruption perception index: a cross-country study ]]>
<![CDATA[Christan RA Setyobudi]]>;
<![CDATA[Dyah Setyaningrum]]>
<![CDATA[ Jurnal Akuntansi dan Auditing Indonesia Vol 23, No 1 (2019) ]]>
Publisher : <![CDATA[Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia ]]>
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DOI: 10.20885/jaai.vol23.iss1.art2
<![CDATA[The purpose of this study is to analyse the impact of e-government on corruption perception index using a cross-country study. Furthermore, this study aims to examine the most effective e-government components in combating corruption and compare the effects of e-government in developed and developing countries. E-Government is measured using the E-Government Development Index (EGDI), consisting of online services index, human capital index, and telecommunications infrastructure index. The sample for this study consists of 521 observations from 122 countries from 2009 to2013. Our results show that there is a negative effect of e-government implementation towards corruption perception index. Furthermore, based on the elaboration of the e-government component, it was found that the variable infrastructure has a negative effect and the variable human resource dimension a positive effect on corruption perception index. This means that the development of e-government infrastructure can have a significant role in reducing perceptions of corruption in a country, while the dimensions of human resources have a dangerous side that can actually increase perceptions of corruption. There are differences in the effect of e-government on developed and developing countries. In developed countries, the implementation of e-government is in the phase of transaction and transformation which make his impact effective regarding corruption eradication. In developing countries, e-government has only reached the information and interaction phase so that it has not been effective enough to combat corruption.]]>
<![CDATA[Political Dynasties and the Moderating Role of Good Public Governance ]]>
<![CDATA[Dyah Setyaningrum]]>;
<![CDATA[Hidayah Asfaro Saragih]]>
<![CDATA[ Signifikan: Jurnal Ilmu Ekonomi Vol 8, No 2 (2019) ]]>
Publisher : <![CDATA[Faculty of Economic and Business Syarif Hidayatullah State Islamic University of Jakarta ]]>
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DOI: 10.15408/sjie.v8i2.11636
<![CDATA[The purpose of this study is to investigate the phenomena of political dynasties in Indonesia and its effect on local government performance. Moreover, this study also examines the moderating role of good public governance on the relationship between political dynasties and local government performance. Political dynasties define as the condition where local government head/vice head has a family connection with the head/vice head from the previous period or in other local government or with the legislative member. We use paired matched sample from local government in Indonesia during 2010-2015. The result shows that political dynasties negatively affect local government performance. Good public governance is proven to weaken the negative effect of political dynasties on the local government performance. Indonesia's central government need to regulate the practice of political dynasty as it is proved to decrease local government performance and encourage implementation of good public governance to reduce the adverse effects of political dynasties.]]>
<![CDATA[The effects of competence, independence, audit work, and communication on the effectiveness of internal audit ]]>
<![CDATA[Dyah Setyaningrum]]>;
<![CDATA[Cris Kuntadi]]>
<![CDATA[ Journal of Economics, Business, & Accountancy Ventura Vol 22, No 1 (2019): April - July 2019 ]]>
Publisher : <![CDATA[STIE Perbanas Surabaya ]]>
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DOI: 10.14414/jebav.v22i1.879
<![CDATA[The purpose of this study was to examine the effect of competence, independence, audit work and communication on internal audit effectiveness. This research is still relevant due to lacking in internal audit function as there are still many corruption cases, especially in the Ministries/Agencies. This is a quantitative research using questionnaires distributed to the auditors in Inspectorate General of the Ministry of Transportation as respondents. Inspectorate General of the Ministry of Transportation is one of the institutions with IACM level 3 (integrated) in Indonesia. It showed that competence, communication, and audit work have positive effect on internal audit effectiveness, while independence has no effect on internal audit effectiveness. It implies that the auditors should be equipped with the audit technical competence as well as non-technical competencies relevant with their audit area. Audit work from planning, implementation and post-audit should always comply with audit standard. Effective oral and written communication between the auditor and the auditee should also be enhanced in form of audit reports to the follow-up of audit recommendations. Independence in this study does not affect the effectiveness of the internal audit, because independence is fact is main requirement when conducting audit.]]>
<![CDATA[Do Political Factors Affect Financial Performance in Public Sector? ]]>
<![CDATA[Hurian Kamela]]>;
<![CDATA[Dyah Setyaningrum]]>
<![CDATA[ Riset Akuntansi dan Keuangan Indonesia Vol 5, No 2 (2020): Riset Akuntansi dan Keuangan Indonesia ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Surakarta ]]>
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DOI: 10.23917/reaksi.v5i2.11002
<![CDATA[Purpose: The implementation of regional autonomy in Indonesia has been regulated based on Laws of the Republic of Indonesia No 23 of the year 2014 concerning the responsibility given by the central government of the regional government to govern its own region. This is defined as regional autonomy. The government has appointed the members of Regional Legislative Councils (Dewan Perwakilan Rakyat Daerah - DPRD) to perform monitoring function on the regional government. There are several political factors which affect this monitoring function, one of which is due to the members of Regional Legislative Council originating from various parties. There is one component which makes up financial performance, which is the Locally-Generated Revenue (Pendapatan Asli Daerah - PAD). High locally-generated revenue gives us a clear description on a region’s success in improving its regional income and therefore being independent from the central government. In the year 2015, the compositition of the party supporting the regent/mayor was equal. Whereas in the year of 2016, the composition has changed, due to regional elections taking place on some cities or districts in Indonesia.]]>
<![CDATA[PENGARUH TATA KELOLA DAN E-GOVERNMENT TERHADAP KORUPSI ]]>
<![CDATA[Dwi Prihatni Amrih Rahayuningtyas]]>;
<![CDATA[Dyah Setyaningrum]]>
<![CDATA[ EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 1 No 4 (2017) ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya ]]>
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DOI: 10.24034/j25485024.y2017.v1.i4.2597
<![CDATA[Penelitian ini mengevaluasi secara empiris pengaruh karakteristik tata kelola pemerintahan dan e-government terhadap korupsi di Indonesia dengan menggunakan sampel 172 pemerintah daerah pada tahun 2011 hingga tahun 2013. Karakteristik tata kelola pemerintahan dalam penelitian ini diukur melalui akuntabilitas, fairness, desentralisasi, transparansi, profesionalisme dan responsiveness. Variabel e-government diukur dengan Peringkat e-Government Indonesia. Metode penelitian menggunakan model logistik dengan program Stata12. Penelitian ini dilengkapi dengan penghitungan indeks tata kelola pemerintahan yang diolah dengan metode PCA. Hasil penelitian menunjukkan penerapan akuntabilitas, profesionalisme dan e-government berpengaruh negatif menurunkan probabilitas korupsi, sedangkan desentralisasi justru meningkatkan probabilitas terjadinya korupsi. Sedangkan fairness, transparansi dan responsiveness belum mampu berperan dalam penurunan tingkat korupsi. Selain itu, penelitian memberikan hasil tambahan bahwa pelaksanaan tata kelola pemerintahan secara komprehensif mampu menurunkan tingkat korupsi. Penelitian ini memberikan rekomendasi bagi pemerintah guna penurunan korupsi adalah meningkatkan pengawasan atas tindak lanjut rekomendasi, profesionalisme aparat dan penerapan e-government. Serta pentingnya pelaksanaan tata kelola pemerintahan yang komprehensif dalam upaya penurunan tingkat korupsi.]]>
<![CDATA[Dampak E-Learning terhadap Anggaran Pelatihan Kementerian Keuangan ]]>
<![CDATA[Dita Rakhmadina]]>;
<![CDATA[Dyah Setyaningrum]]>
<![CDATA[ Jati: Jurnal Akuntansi Terapan Indonesia JATI Vol 4, No 1: March 2021 ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Yogyakarta ]]>
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DOI: 10.18196/jati.v4i1.10343
<![CDATA[Penelitian ini bertujuan untuk menganalisis dampak e-learning terhadap anggaran pelatihan, perbandingan standar biaya keluaran pelatihan klasikal dan e-learning, dan penyusunan standar biaya keluaran sesuai dengan komponen pembentuk biaya yang diperlukan untuk menyelenggarakan e-learning. Penelitian ini diharapkan dapat memberikan rekomendasi dalam rangka meningkatkan efisiensi anggaran pada organisasi pemerintah penyelenggara pendidikan dan pelatihan. Penelitian ini menggunakan metode kualitatif dengan pendekatan studi kasus dengan menggali fenomena yang terjadi pada anggaran suatu instansi pemerintah sebagai akibat dari penyelenggaraan e-learning. Pengumpulan data dilakukan dengan teknik wawancara, observasi, dan telaah dokumen. Hasil penelitian menunjukkan bahwa penyelenggaraan pelatihan e-learning secara signifikan dapat menghemat anggaran pelatihan dan meningkatkan jumlah peserta yang dapat dilatih. Namun, standar biaya yang disusun saat ini belum optimal karena belum mencerminkan seluruh biaya yang diperlukan untuk menyelenggarakan e-learning. Standar biaya yang disusun sebaiknya dibedakan sesuai jenis pelatihan e-learning. Selain itu, untuk meningkatkan efisiensi anggaran atas pelaksanaan e-learning diperlukan penyesuaian kebutuhan kompetensi SDM dan struktur organisasi yang ada saat ini yang lebih sesuai dengan proses bisnis pelatihan e-learning. ]]>
<![CDATA[Analisis Pola Penyelewengan Beban Perjalanan Dinas pada Kementerian di Indonesia Tahun 2015-2017 ]]>
<![CDATA[Dyah Setyaningrum]]>;
<![CDATA[Irfan Jeremi]]>
<![CDATA[ Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan Publik Vol 5 No 4 (2020): Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan ]]>
Publisher : <![CDATA[Direktorat Jenderal Perbendaharaan, Kementerian Keuangan ]]>
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DOI: 10.33105/itrev.v5i4.189
<![CDATA[This study aims to analyze the pattern of official travel misappropriation, especially related to the pattern of the type of case that usually occurred, the misappropriation causes, and the follow-up process for recommendation given. The research samples are all ministries in Indonesia in the year of 2015-2017. The method used in this study is mixed method, which is a combination of quantitative and qualitative methods. The quantitative method’s purpose is to find the pattern from the type of case in general, then choosing and detailing the type of case with the greatest number of findings. The qualitative method’s purpose is to deepen the information related to the type of case studied. The result of this study shows that the type of case with the greatest findings is granting travel expenses not according to regulations. That case happened because the implementation of the functions and responsibilities of the officers who have a role in the payment and reporting process for official travel are not optimal. The solution to this problem is optimizing officers' roles through the implementation of three lines of defense.]]>
<![CDATA[The Effect of IFRS Adoption on the Readability of Annual Reports: An Empirical Study of Indonesian Public Companies ]]>
<![CDATA[Irfan Hidayatullah]]>;
<![CDATA[Dyah Setyaningrum]]>
<![CDATA[ Jurnal Akuntansi dan Keuangan Vol. 21 No. 2 (2019): NOVEMBER 2019 ]]>
Publisher : <![CDATA[Institute of Research and Community Outreach - Petra Christian University ]]>
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DOI: 10.9744/jak.21.2.49-57
<![CDATA[This study aims to determine the effect of IFRS adoption on the readability of annual reports readability in Indonesia. The sample of this study includes 52 non-financial firms within a four-year period, from 2010-2011 and 2013-2014, with 208-year observations. Hypothesis testing is conducted by multiple linear regression analysis. This study provides evidence that IFRS adoption has significant and negative relationship with disclosure readability in Indonesian public companies. Implication of this study is IFRS adoption requires more sophisticated and/or more competent users of financial statements, measured by higher requirements of years of education needed to comprehend the disclosures.]]>
<![CDATA[Internal Auditor Competency Gap: Perception Of Students, Academics And Practitioners ]]>
<![CDATA[Dyah Setyaningrum]]>;
<![CDATA[Aria Farah Mita]]>;
<![CDATA[Dini Rosdini]]>
<![CDATA[ Jurnal Reviu Akuntansi dan Keuangan Vol. 12 No. 3: Jurnal Reviu Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Malang ]]>
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DOI: 10.22219/jrak.v12i3.22782
<![CDATA[The purpose of this study is to investigate internal auditor competency gap by comparing the perceptions between students, academics, and practitioner. Questionnaires were sent to 1009 respondents who meet the criteria using google form. The questionnaire was divided into two parts. The first part, we ask respondents’ perception related with hard skill needed by internal auditor, the second part discussed soft skill required to prepare agile and adaptive internal auditor. This study found two main gaps between three groups of respondents. First, there are competency gap related to technology and emerging risk. Internal auditor must update with agile audit methodologies and data analytics. The universities must enrich the internal audit course with current audit method and data analytic skills. Second, all respondents put emphasis on soft skill more than hard skill, therefore important soft skill for auditor should embedded in curricula. Academics and practitioners agree that hard skill competencies specially related with performance standards as mentioned on international standards is important knowledge that should possessed by internal auditor to performed internal audit role comprehensively.]]>
<![CDATA[Measuring The Performance Of State-Owned Assets Through The Asset Management Index ]]>
<![CDATA[Octarina Yuhani]]>;
<![CDATA[Dyah Setyaningrum]]>
<![CDATA[ Journal Research of Social Science, Economics, and Management Vol. 3 No. 04 (2023): Journal Research of Social Science, Economics, and Management ]]>
Publisher : <![CDATA[Publikasi Indonesia ]]>
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DOI: 10.59141/jrssem.v3i04.578
<![CDATA[This study aims to analyze how the implementation of the Asset Management Index in Ministries / Institutions (M/I) and the problems that occur in the flow or process of implementing it. This research uses the theoretical framework of governance, risk, and compliance. This research uses a qualitative approach in the form of a case study conducted at the Directorate General of State Assets Management (DGSAM) as the unit authorized to formulate policies in the field of BMN management. Data collection was carried out through document review and in-depth interviews. The results of this study illustrate that there are obstacles in the application of the Asset Management Index in BMN Management including the use of state-owned asset management information systems and parameters in the calculation of IPA (tools), the application of standard operating procedures (process) and limited human resources (people).]]>
