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All Journal International Journal of Public Health Science (IJPHS) International Journal of Evaluation and Research in Education (IJERE) Katalogis Ilmu Administrasi Publik Journal of Tropical Soils JREC (Journal of Electrical and Electronics) JSTT Penggunaan Media Sains Flipbook dalam Pembelajaran IPA di Sekolah Dasar Journal of Indonesian Economy and Business REKAYASA Sosio Konsepsia Jurnal Sains dan Inovasi Perikanan/Journal of Fishery and Innovation (JSIPi) JURNAL HAMA DAN PENYAKIT TUMBUHAN TROPIKA Jurnal Mirai Management Jurnal Manajemen AKRUAL: Jurnal Akuntansi QALAMUNA: Jurnal Pendidikan, Sosial, dan Agama Jurnal Pendidikan Dasar JWP (Jurnal Wacana Politik) SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan JURNAL EKONOMI PENDIDIKAN DAN KEWIRAUSAHAAN SEIKO : Journal of Management & Business Media Keperawatan Indonesia Jurnal Kreativitas PKM YUME : Journal of Management Jurnal Ilmiah Ecosystem JUPE : Jurnal Pendidikan Mandala GROWTH Jurnal Ilmiah Ekonomi Pembangunan International Journal of Economics, Business and Accounting Research (IJEBAR) Jurnal Ilmiah Maju Jurnal Abdi Insani Forecasting : Jurnal Ilmiah Ilmu Manajemen Jurnal Abdidas Jurnal Rekayasa Infrastruktur Hexagon Jurnal Pengabdian kepada Masyarakat Nusantara Jurnal Ilmiah Wahana Pendidikan Indonesian Journal of Business and Management Jurnal Tika Jurnal Abdimas Bina Bangsa Khatulistiwa: Jurnal Ilmu Pendidikan Bima Nursing Journal Matriks Teknik Sipil Journal Of Human And Education (JAHE) PEDAGOGI: Jurnal Ilmiah Pendidikan Lensa Ilmiah: Jurnal Manajemen dan Sumberdaya Journal of Government Science Studies KOLONI Indonesian Research Journal on Education Eduvest - Journal of Universal Studies JAGE JOURMICS : Journal of Media and Communication Studies National Multidisciplinary Sciences Jeinsa : Jurnal Ekonomi Ichsan Sidenreng Rappang Journal International Journal of Teaching and Learning (INJOTEL) INTERNATIONAL JOURNAL OF SOCIETY REVIEWS (INJOSER) Sustainable Civil Building Management and Engineering Journal The Eastasouth Journal of Social Science and Humanities Jurnal Sipakatau: Inovasi Pengabdian Masyarakat Feedback International Journal of Communication Media Penelitian dan Pengembangan Kesehatan Cahaya Pengabdian Pendidikan Olahraga dan Kesehatan ABDIMASTEK
Muhtar Muhtar
Pusat Penelitian dan Pengembangan Kesejahteraan Sosial
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Dentistry Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Mechanical Engineering Medicine & Pharmacology Neuroscience Nursing Physics Public Health Social Sciences Other

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Journal : Jurnal Manajemen

 1 
KOMPLEKSITAS DAERAH, PENGAWASAN INTERNAL DAN DAMPAKNYA TERHADAP KETEPATWAKTUAN PELAPORAN KEUANGAN PADA PEMERINTAH DAERAH DI INDONESIA Muhtar, Muhtar
Jurnal Manajemen Vol. 12 No. 1 (2022): JURNAL MANAJEMEN VOL. 12 NO. 1 JUNI 2022
Publisher : Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/jm.v12i2.3221

Abstract

This study aims to examine the effect of the complexity of local government and local government internal control on the timeliness of local government financial reporting in Indonesia. This study produces panel data with a total of 1524 observations from 508 local governments in Indonesia. Data analysis was performed by panel data regression. This study found that there were still local governments in Indonesia during the 2016-2018 period that had not been able to submit their financial reports on time with an average delay of 2 days from the specified reporting deadline. Furthermore, the empirical findings of this study reveal that the complexity of local government does not affect the timeliness of local government financial reporting, while internal control shows a positive influence. This study also recommends local governments to continuously improve the quality of internal control to be more effective and efficient in order to oversee the local government financial reporting process so that it can be completed on time.
BEBAN KEBIJAKAN DI BUMN DAN REFORMASI BUMN Muhtar, Muhtar; Achsanta, Aldy Fariz
Jurnal Manajemen Vol. 13 No. 1 (2023): JURNAL MANAJEMEN VOL. 13 NO. 1 JUNI 2023
Publisher : Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/jm.v13i1.3243

Abstract

Polemics over the management of State Owned Enterprises in various parts of the world, which are full of inefficiency and expropriation by politicians, have prompted major reforms, both in terms of ownership structure and the implementation of good corporate governance. It is hoped that with these reforms, the governance of State Owned Enterprises will become more efficient and transparent. However, the reform of State Owned Enterprises through changes in ownership structure without removing the burden of policy actually makes the privatized State Owned Enterprises perform worse due to being trapped in the soft budget syndrome. Thus, the reform of State Owned Enterprises actually invites a lot of skepticism in several countries. Therefore, this study examines the previous literature that presents empirical and theoretical facts regarding the management of State Owned Enterprises around the world. Based on the previous literature review, State Owned Enterprise reform will be nil if it is not followed by removing the burden of policy. The burden of the policy will be a hindrance for State Owned Enterprises in carrying out efficiency so that State Owned Enterprises will find it difficult to compete with private companies in the market and tend to rely on subsidies or capital assistance from the government to survive. Keywords :State Owned Enterprise, Policy, reformation
Co-Authors A.A. Ketut Agung Cahyawan W Abadi Sanosra Abadi, Taufan Abdillah, M. Sevi Abdul Karim Achsanta, Aldy Fariz Aditya Dimas Pratama Afaer, Sang Angga Zeatama Agus Sugiarto Ahmad Ahmad Ahmad, Hilfi Harisan Ahmad, Nur Amalia Ramadhani Aji Deni Aldri Frinaldi Alfian, Adit Alfian Almughni, Muhammad Afdha Alif Amal, Amal Amal, Amal Fauqi Amijaya, Jimi Amirul Mustofa Amri Gunasti Amrullah Amrullah Andi Dian Fitriana Aniek Hindrayani Aniharyati, Aniharyati Anungrah, Annisa Putri Arina, Faula Armus, Rakhmad Asriati Asriati, Asriati Asriyana, . Atia Sonda ATY, YOANI MARIA VIANNEY BITA Aty, Yoany Maria V.B. Bagaskara, Rafli Priyantama Ramadhan Bakar, Herminawaty Abu Bakti, Budi Satria Benu, Beatrice Amelia Binti Muchsini Budi Satrio Bakti Budi Setiyono Budiarti, Wiwik Cicilia Dyah Sulistyaningrum Indrawati Dede Rusmana Delano, M Fabian Reinhard Desta, Senki Desviona, Nayla Dewi Purnamawati dwi wahyono Eko Budi Satoto Fadlurrahmi, Fadlurrahmi Faiz, Syukron Faniarti, Faniarti Fatmawati, Fatmawati Fauziah Fauziah Firman, Abdul Fitriyah Fitriyah Gunawan Gunawan H.M. Nuh Fadillah, H.M. Nuh Hamduwibawa, Rofi Budi Haryati, Eny Hendra Gunawan Herlambang, Toni Herminawati Abubakar, Herminawati Herwanita, Herwanita Heryanto, Religius Humairah, Ira I. Telussa, Sandra Ichsan, Muhammad Chaerul Ilanka Cahya Dewi Indah Huruswati, Indah Indrayana, Ketut Indriyani, Niken Ipak Rahmawati, Erna Irsyad Dhahri Samad Irwansyah Suwahyu Iskandar Umarie Jansen Parlaungan Jufri, Rifqah Ramdhana Jumriani, Jumriani Junaedi Junaedi Kurniadi Kurniadi, Kurniadi Kushariyadi Kushariyadi Kusmiyati Kusmiyati La Sara Legowo, Danang Kristioko Lili Ruhyana Lukman Medriavin Silalahi Makkira, Makkira MARIA BINTANG MARLINA, LILIS Masni Masni Melina Melina, Melina Merdekawati, Eka Mudrik Alaydrus Mufarida, Nely Ana Muh. Kasim Muhammad Asriadi MUHAMMAD HASBI Muhlis Muhlis Mulyatno, Mulyatno Munandar, Rizky Aris Munawir Yusuf Muslimin Muslimin Naim, Yanto Nanang Saiful Rizal Nur Hidayat Sardini Nur, Rismawati Nurdiah Husnah Nurdianty Nurdinawati, Nurdinawati Nurhasan Hamidi Nurjannah Nurjannah Nurul Jannah Nurwela, Trivonia Sri Ophir, Yotam PAHAR KURNIADI, PAHAR Parenden, Adrianus Permana, Aang Panji Priyono, Pujo Pujitresnani, Arierta Putra, Dhian Wahana Putri, Anis Natasya R, Khairunas. R. Rusli Rahmad, Indra Rais Rais Ramdhan, Dendy Syahru Rochendi, Agus Dendi Romana, Aben B.Y. Rukoyah, Rukoyah Rustam Pabe, Rivani Sabir, Rafni Nuranda Sally, Jihan Safira Rospitasari Harun Salsabila, Annisa Aulia Sampulawa, Selmin Sappewali, Sappewali Selasa, Pius Septiyani, Michaelia setiono setiono Setiono Setiono Sigit Permansah Sirappa, Marthen P. Sirappa, Marthen Pasang Siswandari Siswandari, Siswandari Soeparli, Alian Jerly Sofyan Rofi, Sofyan Sosang, Agustinus Sri Sumaryati Standsyah, Rahmawati Erma Subagya Subagya, Subagya Sudarmaji, Sigid Bayu Sudirman Sudirman Sugiyarto Sugiyarto Sugyanto, Andri Sukmawati, Yulinda Sulaeha Sulaeha, Sulaeha Sulastri, Elsa supriadin supriadin Suprijati, Jajuk Susanti, Asri Diah Susilaningsih Susilaningsih, Susilaningsih Sutaryo Sutaryo Suyanto Suyanto Syarif Abdullah Syarifuddin, Phitra Anjani SYLVIA SJAM Tambunan, Sulastri GP. Tanry, C. Selry Totok Dwi Kuryanto Tuanaya, Wahab Tuhumury, Joana J Vien Sartika Dewi Vitasari, Dian Wahidah Wahidah Wahyudi Gani, Andika Wahyuni, Resky Ayu Wance, Marno WICAKSONO, AGUNG SATRIO Winarna, Jaka Wulansari Kus, Rr Retno Wuryanta, AG Wenats Yanuar, Setiyo Ferdi Yeye Suhaety Yusri Yusri Zen, Mohammad Zaim Zulkarnain Zulkarnain