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MARDIASMO
Universitas Gadjah Mada
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ASSESSING ACCOUNTABILITY OF PERFORMANCE MEASUREMENT SYSTEM AND LOCAL GOVERNMENT BUDGETARY MANAGEMENT Mardiasmo, Mardiasmo
Gadjah Mada International Journal of Business Vol 4, No 3 (2002): September-December
Publisher : Master of Management, Faculty of Economics and Business, Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (74.953 KB)

Abstract

Performance measurement system is an assessment tool, which assesses strategy implementation through financial and non-financial measures. Budget is one of the financial measures used to assess strategy implementation. It is a primary instrument of many function of decision, which is used as a tool to achieve organization goals. Public sector management has to fulfill vertical and horizontal accountability. To have a deeper understanding pertains to performance measurement system andlocal government budgetary management, this study assessed the existing performance measurement system and local government budgetary management in six municipal/districts. The result showed that the existing performance measurement system is an improper management tool, and that accountability of local government budgetary management is dominated by vertical accountability rather than horizontal accountability. It issuggested that each municipal/district should have its own revenue indica-tor and saving, increase its cost awareness and health and education sectordevelopment budget, implement New Public Management, and reform itsresponsibility system from vertical accountability to horizontal account-ability.
PENGARUH REWARDS INSTRUMENTALITIES DAN ENVIRONMENTAL RISK FACTORS TERHADAP MOTIVASI PARTNER AUDITOR INDEPENDEN UNTUK MELAKSANAKAN AUDIT PEMERINTAH Mardiasmo, Mardiasmo
Journal of Indonesian Economy and Business Vol 17, No 3 (2002): July
Publisher : Journal of Indonesian Economy and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (280.038 KB)

Abstract

There is an evidence that only a limited number of independent audit firms are interested in performing governmental audit (O’Keefe,1992). Furthermore, non-governmental auditors are believed to be less “independent” and proner to lose sight of programmatic demand to safeguard public trust than governmental auditors.To understand the supply of governmental audit services better, the gates independent audit firm partner’s opinions on governmental audits and their motivation to pursue these engagements. The survey measures partner’s belief about rewards instrumentalities derived from governmental audits and effects of the two risk factors, authority changes and political climate, on partner motivation to pursue governmental audits.The results of the multiple regression study between independent (rewards instruments and environmental risk factors) and dependent (partner motivation) show that rewards instrumentalities have a positive correlation towards partner motivation, whereas environmental risk have a negative one.It can be generally concluded that partners often act cautiously before accepting an enggagement letter offer to perform governmental audit, because of its environmental risk factors; in the form of authority changes and political climate. Though in practice, it will intensify rewards instrumentalities in the form of personal enjoyment, career opportunities and audit partner status.Keywords: partner motivation, intrinsic and extrinsic rewards, personal enjoyment, career opportunities, status, environmental risk factors, political climate, authoritative changes, decoupled.
ANALISIS PENGARUH STRATEGI INSTITUSI, BUDAYA INSTITUSI, DAN CONFLICT OF INTEREST TERHADAP BUDGETARY SLACK N, Henrika C Tri Adi; Mardiasmo, Mardiasmo
Journal of Indonesian Economy and Business Vol 17, No 1 (2002): January
Publisher : Journal of Indonesian Economy and Business

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Abstract

This study examines the influences of Institution Strategy, Institution Culture, and Conflict of Interest on Budgetary Slack. The culture was devided into two types; common culture, the employee working process and budget culture, the composing budget process. The results of the case study at Local Government in Daerah Istimewa Yogyakarta showed that institution culture tend to have positif influence on common culture, commitment organization, and locus of control. On the other hand, it was found that rewards for group performance, hierarchical index, philosophy, and supervisor as team leader have high influence for budgetary slack creating. Both interview and direct questionare fill up show that the budget is not enough for executive programs and projects due to misunderstandings that often happen between executive and legislative in the process of composing. Otherwise, the program will be dropped or cut down if the reason was not accepted or conformed by legislative. However, conflict of interest tend to have negatif influence on budgetary slack and institution strategy that hold up their work. Key Words: Institution Strategy, Institution Culture, Conflict of Interest, Budgetary Slack
DAMPAK OTONOMI DAERAH TERHADAP SEKTOR PERBANKAN MARDIASMO
Jurnal Bisnis dan Akuntansi Vol 3 No 1 (2001): Jurnal Akuntansi dan Bisnis
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (786.469 KB) | DOI: 10.34208/jba.v3i1.513

Abstract

Salah satu tujuan pelaksanaan otonomi daerah dan desentralisasi fiskal adalah untuk memajukan perekonomian daerah agar tercipta kesejahteraan masyarakat. Tujuan otonomi daerah tersebut sejalan dengan peran dan fungsi perbankan sebagai pemacu pertumbuhan ekonomi daerah. Dengan demikian terdapat hubungan yang sinergis antara pelaksanaan otonomi daerah dengan perbankan di daerah. Dengan dilaksanakannya otonomi daerah, maka transaksi keuangan di daerah akan meningkat. Keadaan tersebut harus didukung oleh institusi keuangan di daerah yang semakin baik. Disisi lain, pelaksanaan otonomi daerah juga menyebabkan munculnya key players di daerah. Pemain baru yang menjadi pemain kunci nantinya adalah DPRD. Perbankan di daerah perlu melakukan kerja sama dengan pemain daerah, terutama adalah DPRF, masyarakat, pemerintah daerah, dan pengusaha di daerah. Perbankan di daerah juga dituntut untuk meningkatkan kualitas pelayanan dan kinerja manajemennya, karena mereka dihadapkan pada persaingan di tingkat daerah.
PENGAWASAN, PENGENDALIAN, DAN PEMERIKSAAN KINERJA PEMERINTAH DAERAH DALAM PELAKSANAAN OTONOMI DAERAH MARDIASMO
Jurnal Bisnis dan Akuntansi Vol 3 No 2 (2001): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1375.869 KB) | DOI: 10.34208/jba.v3i2.522

Abstract

Dalam artikel ini, akan dibahas mengenai aspek pengawasan, pengendalian, dan pemeriksaan kinerja pemerintah daerah dalam rangka pelaksanaan otonomi dawrah. Penulis membedakan istilah "pengawasan, pengendalian, dan pemeriksaan" untuk menghindari kerancuan yang mungkin muncul atas pengertian ketiga istilah tersebut. Pengawasan mengacu pada suatu bentuk monitoring yang dilakukan oleh pihak di luar eksekutif (dalam hal ini DPRD dan masyarakat); pengendalian merupakan internal control yang berada di bawah kendali eksekutif (pemerintah daerah) untuk menjamin bahwa strategi dijalankan secara baik, sehingga tujuan organisasi dapat dicapai; sedangkan pemeriksaan dilakukan oleh badan yang memiliki kompetensi dan independesi untuk mengukur apakah kinerja yang telah dicapai eksekutif sudah sesuai dengan kriteria yang ditetapkan.
Globalisasi perekonomian, sistem ekonomi nasional, dan otonomi daerah Mardiasmo Mardiasmo
Economic Journal of Emerging Markets Vol 5, No 1 (2000)
Publisher : Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/ejem.v5i1.6895

Abstract

Indonesian government is facing two big challenges in this new era; those are global economic dependency and national economic system development. The former challenge is related to thechoices of economic systems orientation; and the latter, is related to the domestic society demands to develop new national economic system based on public interest or people-centered economy.
ASSESSING ACCOUNTABILITY OF PERFORMANCE MEASUREMENT SYSTEM AND LOCAL GOVERNMENT BUDGETARY MANAGEMENT Mardiasmo Mardiasmo
Gadjah Mada International Journal of Business Vol 4, No 3 (2002): September-December
Publisher : Master in Management, Faculty of Economics and Business, Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (74.953 KB) | DOI: 10.22146/gamaijb.5388

Abstract

Performance measurement system is an assessment tool, which assesses strategy implementation through financial and non-financial measures. Budget is one of the financial measures used to assess strategy implementation. It is a primary instrument of many function of decision, which is used as a tool to achieve organization goals. Public sector management has to fulfill vertical and horizontal accountability. To have a deeper understanding pertains to performance measurement system andlocal government budgetary management, this study assessed the existing performance measurement system and local government budgetary management in six municipal/districts. The result showed that the existing performance measurement system is an improper management tool, and that accountability of local government budgetary management is dominated by vertical accountability rather than horizontal accountability. It issuggested that each municipal/district should have its own revenue indica-tor and saving, increase its cost awareness and health and education sectordevelopment budget, implement New Public Management, and reform itsresponsibility system from vertical accountability to horizontal account-ability.
Elaborasi Reformasi Akuntansi Sektor Publik : Telaah Kritis terhadap Upaya Aktualisasi Kebutuhan Sistem Akuntansi Keuangan Pemerintah Daerah Mardiasmo Mardiasmo
Jurnal Akuntansi dan Auditing Indonesia Vol. 6 No. 1 (2002)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

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Abstract

 Good governance and public sector accounting have a great correlation, where public sector accounting acts as a tool to elaborate good governance to a more realistic level. The elaboration in question can be achieved through management accounting, financial accounting, and public sector audit.At the moment, the applied local government autonomy and fiscal decentralisation give local government the opportunity to freely develop its local government financial management system. One way is to build a new local government financial accounting system. Because of this, a renewal in the old guidelines (Manual Administrasi Keuangan Daerah) is needed, since there are parts of it that is not in conjunction with the new law, especially those in line with the structure and process of budget, recording system, and local government financial report. Therefore, a local government financial accounting system with a new paradigm that enables the application of budgetary accounting shifts from single entry to double entry, and more comprehensive local government financial report can be achieved. Thus, the renewal will enhance local government’s accountability. Keywords: core business, performance measurement, good governance, financial report, local government financial accounting system and accountability.
Reformasi pengelolaan keuangan daerah: implementasi value money audit sebagai antisipasi terhadap tuntutan akuntabilitas publik Mardiasmo Mardiasmo
Jurnal Akuntansi dan Auditing Indonesia Vol 4, No 1 (2000)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

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Abstract

Dikeluarkannya Undang-Undang No. 22 Tahun 1999 dan Undang-Undang No. 25 Tahun 1999 telah membuka jalan bagi pelaksanaan reformasi sektor publik di Indonesia. Kedua undang-undang tersebut menimbulkan imlikasi perlunya dilakukan reformasi manajemen keuangan daerah yang meliputi reformasi pembiayaan, reformasi anggaran, reformasi akuntansi, dan reformasi audit di lingkungan pemerintah daerah. Reformasi sektor publik perlu dilakukan untuk merespon tuntutan akuntabilitas publik dan pelaksanaan kepemerintahan yang baik (good governance). Artikel ini membahas pengaruh UU No. 22 Tahun 1999 dan UU No. 25 Tahun 1999 terhadap reformasi manajemen keuangan daerah, terutama reformasi audit. Reformasi audit di sektor publik yang diperlukan meliputi perubahan pelaksanaan audit dari conventional audit menuju value for money audit.
PENGARUH REWARDS INSTRUMENTALITIES DAN ENVIRONMENTAL RISK FACTORS TERHADAP MOTIVASI PARTNER AUDITOR INDEPENDEN UNTUK MELAKSANAKAN AUDIT PEMERINTAH Mardiasmo Mardiasmo
Journal of Indonesian Economy and Business (JIEB) Vol 17, No 3 (2002): July
Publisher : Faculty of Economics and Business, Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (280.038 KB) | DOI: 10.22146/jieb.6806

Abstract

There is an evidence that only a limited number of independent audit firms are interested in performing governmental audit (O’Keefe,1992). Furthermore, non-governmental auditors are believed to be less “independent” and proner to lose sight of programmatic demand to safeguard public trust than governmental auditors.To understand the supply of governmental audit services better, the gates independent audit firm partner’s opinions on governmental audits and their motivation to pursue these engagements. The survey measures partner’s belief about rewards instrumentalities derived from governmental audits and effects of the two risk factors, authority changes and political climate, on partner motivation to pursue governmental audits.The results of the multiple regression study between independent (rewards instruments and environmental risk factors) and dependent (partner motivation) show that rewards instrumentalities have a positive correlation towards partner motivation, whereas environmental risk have a negative one.It can be generally concluded that partners often act cautiously before accepting an enggagement letter offer to perform governmental audit, because of its environmental risk factors; in the form of authority changes and political climate. Though in practice, it will intensify rewards instrumentalities in the form of personal enjoyment, career opportunities and audit partner status.Keywords: partner motivation, intrinsic and extrinsic rewards, personal enjoyment, career opportunities, status, environmental risk factors, political climate, authoritative changes, decoupled.
Co-Authors Henrika C Tri Adi N Henrika C Tri Adi N, Henrika C Tri Adi