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All Journal Jurnal Paradigma Ekonomika Publisia: Jurnal Ilmu Administrasi Publik EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis International Journal of Artificial Intelligence Research Emerging Science Journal Syntax Literate: Jurnal Ilmiah Indonesia Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara JTAM (Jurnal Teori dan Aplikasi Matematika) Politik Indonesia: Indonesian Political Science Review Jurnal Good Governance Jurnal Sosial Ekonomi Kelautan dan Perikanan Jurnal Kebijakan Sosial Ekonomi Kelautan dan Perikanan Journal of Humanities and Social Studies Jurnal Samudra Ekonomi dan Bisnis Journal of Leadership in Organizations Jurnal Doktor Manajemen (JDM) Jurnal Ekonomi Manajemen Sistem Informasi Jurnal Anggaran dan Keuangan Negara Indonesia (AKURASI) International Journal of Economics Development Research (IJEDR) Ilomata International Journal of Management Bisman (Bisnis dan Manajemen): The Journal of Business and Management Jurnal Syntax Transformation Jurnal Manajemen Pendidikan dan Ilmu Sosial (JMPIS) Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Ilomata International Journal of Management Journal La Bisecoman Jurnal Sosial dan Teknologi juremi: jurnal riset ekonomi Moestopo International Review on Social, Humanities, and Sciences (MIRSHuS) International Journal of Social Science, Educational, Economics, Agriculture Research, and Technology (IJSET) Indonesian Journal of Multidisciplinary Science Jurnal Riset Perbankan, Manajemen dan Akuntansi Journal of Accounting and Finance Management (JAFM) JBEST INJURITY: Journal of Interdisciplinary Studies KELOLA: Jurnal Ilmiah Manajemen Jurnal Pallangga Praja Jurnal Manajemen, Akuntansi dan Logistik (JUMATI) Indonesian Journal of Islamic Literature and Muslim Society Jurnal Ekonomi, Manajemen, Akuntansi Journal of Center for Energy Policy and Human Resources Capacity Development
R Luki Karunia
Politeknik STIA LAN Jakarta
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Public Health Social Sciences Other

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Pengaruh Perencanaan Anggaran, Pengelolaan Keuangan dan Kualitas Sumber Daya Manusia (SDM) Aparatur Terhadap Pencapaian Realisasi Anggaran Belanja Negara Ismoko, Yoga Hendy; Kuntadi, Cris; Karunia, R. Luki
Jurnal Manajemen, Akuntansi dan Logistik (JUMATI) Vol. 1 No. 3 (2023): Jurnal Manajemen, Akuntansi dan Logistik (JUMATI)
Publisher : Cipta Kind Publisher

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Abstrak : Penelitian terdahulu atau penelitian yang relevan merupakan hal yang sangat penting dalam sebuah penelitian atau artikel ilmiah. Penelitian terdahulu atau penelitian yang relevan berfungsi untuk memperkuat teori dan fenomena hubungan atau pengaruh antar variabel faktor-faktor yang mempengaruhi Pencapaian Realisasi anggaran yaitu Perencanaan anggaran, Pengelolaan keuangan, Kualitas sumber daya manusia aparatur. Abstrak berisi bagian-bagian sebagai berikut. Tujuan - Tujuan dari penulisan artikel ini adalah untuk membangun hipotesis pengaruh antara Pencapaian realisasi anggaran, yaitu Perencanaan anggaran, Pengelolaan keuangan, Kualitas sumber daya manusia aparatur yang akan digunakan dalam penelitian selanjutnya. Desain/metodologi/pendekatan - Metode penulisan artikel ilmiah ini adalah metode kualitatif dan penelitian kepustakaan yang mengkaji teori dan hubungan atau pengaruh antar variabel dari buku-buku dan jurnal-jurnal baik yang bersifat offline di perpustakaan maupun yang bersifat online. Temuan - Hasil dari artikel tinjauan pustaka ini adalah: 1) Perencanaan anggaran berpengaruh terhadap pencapaian realisasi anggaran; 2) Pengelolaan keuangan berpengaruh terhadap pencapaian realisasi anggaran; 3) Kualitas sumber daya manusia aparatur berpengaruh terhadap pencapaian realisasi anggaran. Keterbatasan/implikasi penelitian - Terdapat faktor-faktor lain yang dapat mempengaruhi pencapaian realisasi anggaran selain Perencanaan anggaran, Pengelolaan keuangan, Kualitas sumber daya manusia aparatur. Implikasi praktis - Membantu memberikan pemahaman yang lebih mendalam mengenai faktor-faktor yang mempengaruhi pencapaian realisasi anggaran dan menemukan faktor-faktor lain yang dapat mempengaruhi pencapaian realisasi anggaran. Orisinalitas/nilai tambah - Memperkuat teori dan fenomena tentang hubungan atau pengaruh antara Pencapaian realisasi anggaran, Perencanaan anggaran, Pengelolaan keuangan, Kualitas sumber daya manusia aparatur.
Pengaruh Pertumbuhan Ekonomi, Inflasi dan Suku Bunga terhadap Utang Negara Edy, Hamdan Sarwo; Kuntadi, Cris; Karunia, R. Luki
Jurnal Manajemen, Akuntansi dan Logistik (JUMATI) Vol. 1 No. 3 (2023): Jurnal Manajemen, Akuntansi dan Logistik (JUMATI)
Publisher : Cipta Kind Publisher

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Abstrak: Utang luar negeri Pemerintah adalah utang yang dimiliki oleh Pemerintah Pusat terdiri dari bilateral, multilateral, komersial, supplier dan Surat Berharga Negara (SBN) yang diterbitkan di luar negeri dan dalam negeri yang dimiliki oleh bukan penduduk. Dalam artikel ini menjelaskan Pengaruh Pertumbuhan Ekonomi, Inflasi dan Suku Bunga, terhadap utang negara suatu studi literatur manajemen keuagan negara menggunakan metode kualitatif melalui kajian pustaka (library research) dengan mengkaji teori dan hubungan atau pengaruh antar variabel dadri buku – bukiu dan jurnal baik secara off line di perpustakaan dan secara online. Hasil artikel literature review ini adalah: 1) Pertumbuhan Ekonomi berpengaruh terhadap Utang Negara; 2) Inflasi berpengaruh terhadap Utang Negara; dan 3) Suku Bunga berpengaruh terhadap utang negara.
Faktor-Faktor yang Mempengaruhi Optimalisasi Aset Negara: Inventarisasi Aset, Perencanaan Kebutuhan Aset, dan Pengawasan dan Pengendalian Aset Widayat, Widi; Kuntadi, Cris; Karunia, R. Luki
Jurnal Manajemen, Akuntansi dan Logistik (JUMATI) Vol. 1 No. 6 (2024): Jurnal Manajemen, Akuntansi dan Logistik (JUMATI)
Publisher : Cipta Kind Publisher

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State asset optimization needs to be strengthened to create added value for society, so that it can produce financial benefits in the form of Non-Tax State Income and non-financial benefits. This article reviews the factors that influence the Optimization of State Assets, namely Asset Inventory, Asset Needs Planning and Asset Supervision and Control. The purpose of writing this article is to build a hypothesis of the influence between variables to be used in further research. Based on qualitative methods through library research by studying theories and relationships or influences between variables from books and journals both offline in the library and online. The results of this article's literature review are: 1) Asset Inventory affects State Asset Optimization; 2) Asset Requirements Planning affects the Optimization of State Assets; and 3) Asset Supervision and Control affects the Optimization of State Assets. Keywords: State Asset Optimization, Asset Inventory, Asset Requirement Planning, and Asset Supervision and Control
Pengaruh e-audit terhadap sistem informasi keuangan, penatausahaan aset dan kinerja pemerintah Pramono, Dinu Rosyid; Cris Kuntadi; R. Luki Karunia
Jurnal Manajemen, Akuntansi dan Logistik (JUMATI) Vol. 2 No. 1 (2024): Jurnal Manajemen, Akuntansi dan Logistik (JUMATI)
Publisher : Cipta Kind Publisher

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Proses pemeriksaan yang dilakukan oleh Badan Pemeriksa Keuangan (BPK) membutuhkan sumber daya dan waktu yang lama. Mengingat keterbatasan jangka waktu bagi BPK untuk segera menyelesaikan laporan hasil pemeriksaanya, BPK berupaya meningkatkan kualitas pemeriksaan pengelolaan dan tanggung jawab keuangan negara melalui sistem e-audit. Penelitian ini mereview variabel pengaruh penerapan e-audit terhadap peningkatan kualitas sistem informasi keuangan, penatausahaan aset dan kinerja pemerintah. Pemerintah diharapkan dapat mendukung program tersebut agar kegiatan pemeriksaan dapat berjalan lebih efektif dan efisien sampai ke tingkat instansi di daerah.
Factors that influence the Level of Disclosure of Local Government Financial Statements: Faktor-faktor yang mempengaruhi Tingkat Pengungkapan Laporan Keuangan Pemerintah Daerah Sappali, Winda Wahyuni; Kuntadi, Cris; Karunia, R Luki
Jurnal Manajemen, Akuntansi dan Logistik (JUMATI) Vol. 1 No. 6 (2024): Jurnal Manajemen, Akuntansi dan Logistik (JUMATI)
Publisher : Cipta Kind Publisher

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Previous research or relevant research is very important in a research or scientific article. Previous research or relevant research serves to strengthen the theory and phenomenon of the relationship or influence between variables. Previous research or relevant research is very important in a research or scientific article. Previous research or relevant research serves to strengthen the theory and phenomena of relationships or influences between variables. This article reviews the factors that influence the level of disclosure of local government financial statements, namely local revenue, capital expenditure and audit findings, a study of human resource management literature. The purpose of writing this article is to build a hypothesis of the influence between variables to be used in further research. The method of writing this scientific article is a qualitative method and library research which theories and relationships or influences between variables from books and journals both offline in the library and online. The results of this literature review article are: 1) Local Revenue affects the Disclosure Level of Local Government Financial Statements; 2) Capital Expenditure affects the Disclosure Level of Local Government Financial Statements; and 3) Audit Findings affect the Disclosure Level of Local Government Financial Statements. It is hoped that the results of this study can provide a deeper understanding of the factors that influence the disclosure of local government financial statements and find other factors that can affect the disclosure of local government financial statements.
Optimizing The Use Of Government Credit Card And Cash Management System Virtual Account as a Tool For Paying For State Expenditures in Pusbangkom Management System BPSDM Ministry of PUPR Rusmayanthy, Rusmayanthy; Karunia, R. Luki; Sutrisno, Edy
JHSS (JOURNAL OF HUMANITIES AND SOCIAL STUDIES) Vol 7, No 2 (2023): JHSS (Journal of Humanities and Social Studies)
Publisher : UNIVERSITAS PAKUAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33751/jhss.v7i2.7738

Abstract

This research has limitations on the discussion of optimizing the use of KKP and CMS VA as a means of payment for state spending in the Pusbangkom Management BPSDM Ministry of PUPR. This research is In this study, researchers used qualitative methods aimed at studying what phenomena were felt by research subjects, such as behavior, motivation, actions, perceptions, and others descriptively in the form of language and words so as to enable researchers to examine the subject matter in more detail. in depth, especially if there is still uncertainty about the research problem. In addition, qualitative research is also used to explain theories, to provide certainty regarding whether or not the data in this study are correct. The implementation of the use of non-cash state payment instruments, namely Government Credit Cards (KKP) and Cash Management System Virtual Accounts (CMS VA) at the Pusbangkom Management Satker of the BPSDM Ministry of PUPR has been running since 2019 until now (Year 2022), but it is known from research results that actual use is still very low, reaching only 2% of the DIPA ceiling due to the high use of cash. The not optimal use of KKP and CMS VA is influenced by internal and external factors, including internal factors, lack of leadership commitment related to the use of KKP and CMS VA , lack of HR competence , no SOP for procedures for using KKP and CMS VA. External Factors There is an additional Surcharge fee from the merchant / store provider for KKP and CMS VA transactions , There are bank account requirements for CMS VA payments , There is no punishment system from regulators (BUN). Strategic steps as an effort to optimize the use of KKP and CMS VA, namely Re-Collection of KKP and CMS VA , Setting targets for the use of KKP and CMS VA , Preparation of SOPs and Memorandum of Service for KKP and CMS VA , Strengthening HR , Conducting periodic Monitoring and Evaluation.
Ambidextrous Leadership: Mitigating Turnover Intentions in Millennial Workforce Prasetyo, Johan Hendri; Triyadi, Triyadi; Karunia, R. Luki; Janiah, Samrotul; Mazia, Lia
Journal of Leadership in Organizations Vol 6, No 2 (2024): Journal of Leadership in Organizations
Publisher : Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22146/jlo.95396

Abstract

Introduction/Main Objectives: This study aims to decrease the intention of millennial employees to leave startup companies in Indonesia through the roles of Ambidextrous Leadership, Work-Life Balance, Career Development, and job satisfaction. Background Problems: The startup industry in Indonesia is rapidly growing alongside advancements in information and communication technology, yet still faces high turnover rates. Novelty: The uniqueness of this research lies in its focus on Ambidextrous Leadership, which combines exploration, exploitation, and flexibility, aligning well with the millennial generation's penchant for change and the development of new ideas in startup companies. Research Methods: This research adopts a quantitative method with a causal research design. A sample of 300 respondents is chosen through the snowball sampling technique. Data analysis involves utilizing SEM-PLS to examine the research hypotheses. Finding/Results: In the context of startup companies, Ambidextrous Leadership, Work-Life Balance, and Career Development play crucial roles in enhancing job satisfaction and reducing employee Turnover Intention. Conclusion: The managerial implication is that startup company leaders need to adopt an Ambidextrous Leadership approach, prioritize Work-Life Balance, and provide clear Career Development opportunities to retain talent and improve employee satisfaction.
The evolution of Indonesian SAI maturity: Oversight, insight, and foresight functions of health-themed performance audits Andrianto, Nico; Basuki, J; Karunia, R. Luki; Nurdin, Nurliah
Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara Vol. 10 No. 2 (2024): JTAKEN Vol. 10 No. 2 December 2024
Publisher : Badan Pemeriksa Keuangan Republik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28986/jtaken.v10i2.1691

Abstract

The maturation of Supreme Audit Institutions varied considerably across countries, shaped by numerous factors influencing their development trajectory. This research examines the evolutionary maturation of the health sector performance audits conducted by Badan Pemeriksa Keuangan (BPK), distinguishing itself from previous studies focusing on capability development, implementation process, evaluation of government policy effectiveness, or assessment of BPK’s performance audits. Amid the limited research on Supreme Audit Institutions (SAI) maturity models across various countries, this study aims to address this gap in the existing literature. A mixed-methods approach was employed, analyzing 840 health-related performance audit reports and BPK viewpoints from 2008 to 2023. This analysis was complemented by a comprehensive literature review and triangulated through interviews with auditors and auditees. The findings reveal that BPK’s maturity development was influenced by multiple factors, encompassing the adoption of new public management concepts, efforts to achieve the National Medium-Term Development Plan (RPJMN), the impact of the COVID-19 pandemic, and the integration of Sustainable Development Goals (SDGs). It is recommended that in the future, BPK should prioritize the most recent public issues more. Furthermore, to enhance BPK’s maturity, it is essential to incorporate an insight- and foresight-driven approach with thematic performance audits.
Proyek Konstruksi Pemerintah Terlambat? Ini di antara Penyebabnya! Pertiwi, Aditya Endah; Kuntadi, Cris; Karunia, Luki
Jurnal Manajemen, Akuntansi dan Logistik (JUMATI) Vol. 2 No. 3 (2024): Jurnal Manajemen, Akuntansi, dan Logistik ( JUMATI )
Publisher : Cipta Kind Publisher

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Abstract

Keterlambatan proyek konstruksi merupakan permasalahan yang sering terjadi dan berdampak signifikan terhadap efisiensi pembangunan. Penelitian terdahulu berfungsi sebagai landasan bagi penelitian baru, membantu peneliti memahami hubungan antara variabel, dan mengidentifikasi faktor-faktor yang perlu dipertimbangkan. Melalui studi literatur, penulis berupaya menggali literatur relevan untuk mengidentifikasi hubungan kausal antara variabel-variabel penelitian dan membangun kerangka teoretis yang kokoh sebagai landasan penelitian. Hasil studi literatur artikel ini adalah: 1) Kemampuan Keuangan memiliki pengaruh terhadap Keterlambatan Proyek Konstruksi; 2) Manajemen Proyek Konstruksi memiliki pengaruh terhadap Keterlambatan Proyek Konstruksi; dan 3) Produktivitas Kerja memiliki pengaruh terhadap Keterlambatan Proyek Konstruksi. Hasil penelitian diharapkan dapat memberikan kontribusi empiris dalam pengembangan model prediksi keterlambatan proyek dan penyusunan strategi mitigasi risiko, sehingga dapat meningkatkan efisiensi dan efektivitas pelaksanaan proyek konstruksi di masa mendatang. Keyword: Keterlambatan Proyek Konstruksi, Kemampuan Keuangan, Manajemen Proyek dan Produktivitas Kerja
Faktor-faktor yang mempengaruhi Pencegahan Kecurangan (Fraud): Sistem Pengendalian Internal, Audit Internal dan Moral Hazard Sorrell, Galih Rosanti; Kuntadi, Cris; Karunia, R. Luki
Jurnal Manajemen, Akuntansi dan Logistik (JUMATI) Vol. 2 No. 3 (2024): Jurnal Manajemen, Akuntansi, dan Logistik ( JUMATI )
Publisher : Cipta Kind Publisher

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Pencegahan kecurangan (fraud) dalam organisasi menjadi salah satu topik penting dalam bidang akuntansi dan manajemen. Tujuan penelitian ini adalah untuk menganalisis factor-faktor yang mempengaruhi pencegahan kecurangan, khusunya terkait dengan sistem Pengendalian internal, audit internal dan moral hazard. Penelitian ini menggunakan pendekatan teoritis berdasarkan kajian literatur dan hasil penelitian terdahulu. Hasil penelitian ini menunjukkan bahwa sistem Pengendalian internal dan audit internal memiliki peran signifikan dalam mencegah teradinya kecurangan. Namun, moral hazard seringkali menjadi tantangan dalam implementasi kebijakan pencegahan kecurangan, teutama ketika terdapat asimetri informasi antara manajemen dan auditor.
Co-Authors Abdul Kholik Abdullah Abdullah Abdullah, Thamrin Achmad Taufik Ade Indra Adriwati Afsdy Saksono Andre Pamungkas Angga Oktapriono Angga Yudha Prastya Anggriawan, Galih Annathasia Puji Erasashanti Ardi Sujatmiko Arifiani Widjayanti Arifiani Widjayanti Asfan Shabri Astanto, M. Tony Andy Astri Ayudia Wibowo Astri, Sofyanti Bambang Fajarisman Bambang Giyanto Bambang Giyanto Bangun, Lela Mariati Br Basuki, J Basuki, Johanes Bhayu Adi Puspita Bima, Muhammad Rizki Aria Brata, Joko Tri Budi, Alfian Budiyanto, Sigit Ch. Endah Winarti Cheria Puspita, Galih Costa, Augusto Da Cris Kuntadi Cut Vania Utami, Cut Vania Dadang Supriyanto Dewanti, Resti Mutiara Dian Kartika Sari Dian Retno Kencono Dian Retno Kencono Dian Rosdiana Dinu Rosyid Pramono Dodi Ilham Edi Yanto Edy Sutrisno Edy Sutrisno Edy, Hamdan Sarwo Enan Hasan Erfi Muthmainah Fauzia, Dwi vina Franky Fuad Akhdlori Gustia Rakhmanita Hanafi Hari Hermita Hermita Hilman, Ahmad Arief Hutabarat, David Hotman Ilham Arief Kusumawijaya Indira Cempakasari Irsyad, Muammar Iskandar Syah Ismoko, Yoga Hendy Jamaluddin ZA Janiah, Samrotul Johan Hendri Prasetyo Krisnaningsih Krisnaningsih Lely Hiswendari Lia Mazia, Lia Margareth, Thania Mariyana Mariyana Marlina Nababan Marwaji Marwan, Jubery Maulana Malik Ibrahim Mu'am, Ahmad Muhammad Aulia Putra Saragih Muhammad Rizki Muhammad Taufiq Neneng Sri Rahayu Neneng Sri Rayahu Neneng Sri Wahyuni Nico Andrianto Nico Andrianto, Nico Nugroho, Michael Adhi Nur Afsdy Saksono, Rochmad Nurliah Nurdin Nurliah Nurdin Paiman Raharjo Pardede, Randhi Pertiwi, Aditya Endah Pramono, Dinu Rosyid Prasetyo, Johan Hendri Prima Setiawan Purnowiyanto Rachman, Hikmah Abdul Rahayu Rahayu, Neneng Sri Rajab, Ridwan RANDHI PARDEDE Rathoyo Rasdan Rathoyo Rasdan Rita Nur Pratiwi Rizki Aprilani Ronald Titon Rudolf, David Rusmayanthy, Rusmayanthy S, Muh. Rizal Sappali, Winda Wahyuni Sendy Santika Sendy Santika Septiani, Tria Sirajuddin Saleh Sorrell, Galih Rosanti Sri Rahayu, Neneng STIALAN, Sutanto Sudjali, Iwan Purwanto Sudrajat, Agus Tri Apriadi Triyadi Triyadi, Triyadi Utomo, Tri Widodo Wahyu Velayati, Ema Vitri Sarastuti Wahyuni, Kalis Endah Wibowo Wibowo Wibowo Widi Widayat Widianto, Angger Wisnu Widjayanti, Arifiani Widya Handayani Widya Handayani Winda Wahyuni Sappali Wiwi Prapti Wulandari Wiwi Prapti Wulandari Yoniton, Wini Kartini Yulia Nurul Aini Yuliana, Lily Zahera Mega Utama Zahera Mega Utama, Zahera Mega