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All Journal JURNAL AKUNTANSI DAN AUDITING Jurnal Keuangan dan Perbankan Journal of Economics, Business, & Accountancy Ventura The International Journal of Accounting and Business Society Jurnal Ekonomi Pembangunan: Kajian Masalah Ekonomi dan Pembangunan Syntax Literate: Jurnal Ilmiah Indonesia SAR (Soedirman Accounting Review): Journal of Accounting and Business Jurnal Akuntansi JURNAL AKUNTANSI, MANAJEMEN DAN EKONOMI ACCOUNTHIK : Journal of Accounting and Finance JASF (Journal of Accounting and Strategic Finance) Indonesian Journal of Islamic Business and Economics (IJIBE) Jurnal Ekonomi Perjuangan (JUMPER) Jurnal Ilmiah Mahasiswa Raushan Fikr Jurnal Sosial dan Sains Darma Sabha Cendekia Jurnal Ilmiah Akuntansi dan Keuangan Fokus Bisnis: Media Pengkajian Manajemen dan Akuntansi Business, Accounting and Management Journal JIMEKA
Bambang Agus Pramuka
Fakultas Ekonomi Universitas Jenderal Soedirman
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FLYPAPER EFFECT PADA PENGELUARAN PEMERINTAH DAERAH DI JAWA Pramuka, Bambang Agus
Jurnal Ekonomi Pembangunan: Kajian Masalah Ekonomi dan Pembangunan Vol 11, No 1 (2010): JEP Juni 2010
Publisher : Universitas Muhammdaiyah Surakarta

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

Abstract

This study analysis whether there is any flypaper effect in local governments’ expenditures, and whether there are significant influences of grants from central government and original revenue of local governments on their expenditures, especially the operating and capital expenditures. The object of the study are all local autonomous governments in Java; and the focus of the study was the financial statement of the 2005-2008 fiscal year. Through an examination on financial statement of all kabupatens and kotas in Java, and applying multiple regression analysis, it is revealed that the flypaper effect was not found, which implied that the local government did not rely more on grant from the central government as the sources of their budget. The DAU (grant) and PAD (original revenues), however, were found to be significantly influencing the operating, capital, and total of local government expenditures, for the related year and the following year.
FLYPAPER EFFECT PADA PENGELUARAN PEMERINTAH DAERAH DI JAWA Pramuka, Bambang Agus
Jurnal Ekonomi Pembangunan: Kajian Masalah Ekonomi dan Pembangunan Vol 11, No 1 (2010): JEP Juni 2010
Publisher : Universitas Muhammdaiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/jep.v11i1.331

Abstract

This study analysis whether there is any flypaper effect in local governments’ expenditures, and whether there are significant influences of grants from central government and original revenue of local governments on their expenditures, especially the operating and capital expenditures. The object of the study are all local autonomous governments in Java; and the focus of the study was the financial statement of the 2005-2008 fiscal year. Through an examination on financial statement of all kabupatens and kotas in Java, and applying multiple regression analysis, it is revealed that the flypaper effect was not found, which implied that the local government did not rely more on grant from the central government as the sources of their budget. The DAU (grant) and PAD (original revenues), however, were found to be significantly influencing the operating, capital, and total of local government expenditures, for the related year and the following year.
Faktor - Faktor Pendorong Peningkatan Pendapatan Asli Daerah ( Studi Pada Pemerintahan Kabupaten Banyumas ) Hartono, Sri; Pramuka, Bambang Agus; Herwiyanti, Eliada
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 2 No 1 (2017): Vol 2 No 1 (2017) : Soedirman Accounting Review Juni 2017
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (210.36 KB) | DOI: 10.20884/sar.v2i1.399

Abstract

This study aims to determine the factors driving the increase in local revenue (PAD) to the Government of Banyumas. This research was conducted at the Department of Revenue Financial Management and Asset Banyumas (DPPKAD). The study was conducted with a qualitative approach to the use of internal DPPKAD officials as informants to provide valid informations what drives revenue generating Banyumas. According to the results of research and analysis, several factors driving the increase in revenue Banyumas, among others: (1) The existence of local enterprises (BUMD) as a contributor to revenue, (2) existence of policies undertaken by the Government of Banyumas Regency relevant for collection of the PAD, (3) Reward System granted to the parties relating to the acceptance of PAD and (4) the innovation made as a driver of local revenue from PAD which includes (a) Conformation to the taxpayer, (b) The Integrated team, (c) Revaluated property and land value of Property tax, and (d) Perform Socialization of a Local Taxes.
PENGARUH KOMPETENSI, TINGKAT PENDIDIKAN AUDITOR DAN TIME BUDGET PRESSURE TERHADAP KUALITAS HASIL AUDIT Widodo, Robertus Aryo Kusumo; Pramuka, Bambang Agus; Herwiyanti, Eliada
Jurnal Akuntansi Vol 10 No 1 (2016): Jurnal Akuntansi
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (270.898 KB) | DOI: 10.25170/jara.v10i1.36

Abstract

This research aims to examine the effect of competence, education level ofthe auditor, and time budget pressure on audit results quality.This research uses agency theory and expectancy theory. The research population was BPKP auditor in West Nusa Tenggara province. The sampling method was convenience sampling. The data collection was obtained by questionnaire.The data collection was obtained by questionnaire. The research results show that there is an influence from competence and auditor’s level of education on audit results quality, while there is no effect of time budget pressure on audit results quality.The coefficient of determination shows that audit results quality can be explained by 63.9% based on variations of the independent variables in the research, and 36.1% is not explained by the regression model and explained by other causes outside the regression model.
PENGARUH KOMPETENSI, TINGKAT PENDIDIKAN AUDITOR DAN TIME BUDGET PRESSURE TERHADAP KUALITAS HASIL AUDIT Widodo, Robertus Aryo Kusumo; Pramuka, Bambang Agus; Herwiyanti, Eliada
Jurnal Akuntansi Vol 10 No 1 (2016): Jurnal Akuntansi
Publisher : Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (270.898 KB) | DOI: 10.25170/jara.v10i1.36

Abstract

This research aims to examine the effect of competence, education level ofthe auditor, and time budget pressure on audit results quality.This research uses agency theory and expectancy theory. The research population was BPKP auditor in West Nusa Tenggara province. The sampling method was convenience sampling. The data collection was obtained by questionnaire.The data collection was obtained by questionnaire. The research results show that there is an influence from competence and auditor’s level of education on audit results quality, while there is no effect of time budget pressure on audit results quality.The coefficient of determination shows that audit results quality can be explained by 63.9% based on variations of the independent variables in the research, and 36.1% is not explained by the regression model and explained by other causes outside the regression model.
DETERMINAN PARTISIPASI PENGANGGARAN DAN PENGARUHNYA TERHADAP KINERJA MANAJERIAL APARAT PEMERINTAH DAERAH KABUPATEN BANYUMAS Wahyuningsih, Sulung; Pramuka, Bambang Agus
JURNAL AKUNTANSI DAN AUDITING Volume 9, Nomor 1, Tahun 2012
Publisher : Department of Accounting, Faculty of Economics & Business,Diponegoro University, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (294.272 KB) | DOI: 10.14710/jaa.9.1.1-15

Abstract

This study analyzed the effect of work attitudes, need for achievement, locus of control, anddecentralization on managerial performance of local government officers, with the budgetaryparticipation as an intervening variable, which was developed from the study of Din (2008). Datawas obtained from 115 SKPD officials of Banyumas regency using purposive sampling methodthrough questionnaires. Data analysis was performed with the Structural Equation Model (SEM).The results of this study indicated that there was no significant effect of work attitude on thebudgetary participation, but it has positive and significant direct impact on managerialperformance of local government officers. The need for achievement had a positive and significantimpact on budgetary participation, but it does not directly affect managerial performance of localgovernment officers. Locus of control did not have significant influence to the budgetaryparticipation and managerial performance of local government officers. Decentralization hadpositive and significant impact on budgetary participation and managerial performance of localgovernment officers. Budgetary participation has positive and significant impact on managerialperformance of local government officers. Budgetary participation was only mediating the effect ofneed for achievement on managerial performance of local government officers.Keywords:work attitude, need for achievement, locus of control, decentralization, participationbudgeting, managerial performance, banyumas local government officials,
The Impact of Approved Accounting Standard AASB 1024 “Consolidated Accounts” on the Information Included in Consolidated Financial Statements Pramuka, Bambang Agus
The International Journal of Accounting and Business Society Vol 3, No 1 (1995): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

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Abstract

The  intent  of  consolidated  financial  statements  is  to  provide meaningful, relevant,  useful,  and reliable  information about the operations of a  group  of companies.  In  compliance  with  AASB  1024  ’Consolidated Accounts’,  and  AAS  24  Consolidated  Financial  Reports’, a  parent  entity now  has  to  include  in  its  consolidated  financial  statements  all  controlled entities,  regardless of their  legal  form  or the  ownership  interest  held.  The new  Standard  also  provides  a  new  style  of  consolidated  financial statements format, which requires an increased disclosure of outside equity interest (OEI,  formerly minority  interest),  especially  in  the  Balance  Sheet. The purpose of this study is to determine the impact of AASB 1024 on the consolidated financial statements of effected companies.  Examination  of the  financial  statements  of 52  companies  reveals that:  (1) the  adoption  of AASB  1024 (and AAS 24) did significantly alter the structure and  format of the basic  financial  statements,  especially the  Balance  Sheet  in terms of disclosing the OEI; and (2) the adoption of AASB  1024 (and AAS 24) had no significant impact on the consolidated financial figures.
QUALITY OF FINANCIAL CONGLOMERATES’ PERFORMANCE IN EMERGING ECONOMY: THE INDUSTRIAL ORGANIZATION THEORY PERSPECTIVE Adawiyah, Wiwiek Rabiatul; Pramuka, Bambang Agus
Jurnal Keuangan dan Perbankan Vol 21, No 2 (2017): April 2017
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/jkdp.v21i2.649

Abstract

Financial conglomerates are financial institutions that provide all forms of financial services on the top of ordinary banking service. The quality of financial conglomerates’ performance depends on a number of factors namely ownership structure, internal capital market, and resources sharing. Research on the performance of financial conglomerates is still lacking in Indonesia.  This study, therefore, is among the first attempt to assess the influence of ownership structure, internal capital market and resources sharing on the performance financial conglomerate firms in Indonesia, from the industrial-organizational theory perspectives. The methodology employed is the ex-post facto research design, using secondary data. The population of the study is all the conglomerate's firms listed on the Indonesian Stock Exchange between 2010 until 2015 persistently. The study used regression as a tool of analysis. Findings supported three out of the five hypotheses proposed.  Efficient subsidy and managerial ownership had no significant influence on firms’ performance. Efficient transfer segment had a positive influence on firms’ performance.  Similarly, the result supported the proposition that intangible and tangible resources had a positive effect on firms’ performance.DOI: https://doi.org/10.26905/jkdp.v21i2.649
FLYPAPER EFFECT PADA PENGELUARAN PEMERINTAH DAERAH DI JAWA Bambang Agus Pramuka
Jurnal Ekonomi Pembangunan: Kajian Masalah Ekonomi dan Pembangunan Vol 11, No 1 (2010): JEP Juni 2010
Publisher : Muhammadiyah University Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/jep.v11i1.331

Abstract

This study analysis whether there is any flypaper effect in local governments’ expenditures, and whether there are significant influences of grants from central government and original revenue of local governments on their expenditures, especially the operating and capital expenditures. The object of the study are all local autonomous governments in Java; and the focus of the study was the financial statement of the 2005-2008 fiscal year. Through an examination on financial statement of all kabupatens and kotas in Java, and applying multiple regression analysis, it is revealed that the flypaper effect was not found, which implied that the local government did not rely more on grant from the central government as the sources of their budget. The DAU (grant) and PAD (original revenues), however, were found to be significantly influencing the operating, capital, and total of local government expenditures, for the related year and the following year.
Pengaruh Sistem Informasi Akuntansi Terhadap Kualitas Laporan Bantuan Operasional Sekolah (Bos) Uviyanti, Siti; Pramuka, Bambang Agus
Syntax Literate Jurnal Ilmiah Indonesia
Publisher : CV. Ridwan Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (208.786 KB) | DOI: 10.36418/syntax-literate.v5i7.1403

Abstract

Pendidikan dimusim pandemi covid-19 ini dilakukan dengan pembelajaran secara online dimana mereka sering menggunakan teknologi dari pada mendengarkan ceramah dari guru secara langsung. Kebijakan menteri pendidikan dan kebudayaan Nadiem Makarim terkai dengan dana BOS bahwa banyak kepala sekolah di daerah yang belum percaya diri menggunakan BOS untuk pembelajaran online. Tujuan dari dana BOS yaitu mengurangi biaya pendidikan yang harus dibayar oleh wali murid, sehingga wali murid dapat mengalokasikan biaya tersebut untuk alokasi kebutuhan yang lain. Salah satu cara agar dana BOS dapat terrealisasi sesuai dengan petunjuk teknis yang ada dan harapan dari pemerintah tidak mudah terjadi penyelewengan,yakni bagaimana teknologi sistem informasi akuntansi pada sekolah dapat dijalankan dengan tepat. Penelitian ini bertujuan untuk membuktikan pengaruh teknologi sistem informasi akuntansi terhadap kualitas laporan dana BOS. Teknik pengumpulan data menggunakan kuesioner. Populasi berjumlah 58 SMK Swasta Di Kabupaten Tegal. Data peneltian dianalisis dengan menggunakan software SPPS versi 23. Hasil penelitian ini menunjukkan bahwa terdapat pengaruh positif dan signifikan teknologi sistem informasi akuntansi terhadap kualitas laporan keuangan dana BOS.
Co-Authors Anak Agung Gede Sugianthara Aris Susetyo Ascaryan Rafinda Atiek Sri Purwati Dewi Kartika Dewi Susilowati Eko Suyono, Eko Eliada Herwiyanti Farianti, Rizki Farianti, Rizki Feogeok, Sari hartanto hartanto Hartiyah, Sri Herwiyanti , Eliada Kusuma, Poppy Dian Indira Kusumaningrum, Novita Febriany Laeli Budiarti Maghfiroh, Ismi Mardini, Izhar Allessandria Mubaroq, Afiq Chamim Negina Kencono Putri Octisari, Sully Kemala Oktavia, Tria Permata Ulfah, Permata Poppy Dian Indira Kusuma Praptapa , Agung Praptapa, Agung PUJI LESTARI Romandhon, Romandhon Sani, Irma Harisha Setiyaningsih, Rozi Fery Sri Hartono, Sri Sugiarto S Suliyanto Suliyanto Sulung Wahyuningsih Sutihat Utami, Indah Setia Uviyanti, Siti Wahyudin Wahyudin Widodo, Robertus Aryo Kusumo Wita Ramadhanti Wiwiek Rabiatul Adawiyah Wuladari MA, Ratu Ayu Sri Wulandari Yanuar E. Restianto