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All Journal EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Journal Publicuho Jurnal Akuntansi dan Bisnis Krisnadwipayana
Nanda Ayu Wijayanti
Universitas Indonesia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Energy Social Sciences Other

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HUBUNGAN PENERAPAN AKUNTANSI BERBASIS AKRUAL DAN KINERJA PEMERINTAH DI INDONESIA Aditya Agung Satrio; Nanda Ayu Wijayanti
Journal Publicuho Vol 3, No 4 (2020): November - January
Publisher : Universitas Halu Oleo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35817/jpu.v3i4.15630

Abstract

This paper studies the links between the application of accrual-based accounting and government performance. This study aims to examine the relationship between accrual accounting and government performance improvement. This study uses a quantitative approach with panel data ordered logistic regression. This study is based on 216 observation from Ministries in Indonesia from 2014 until 2016. This research contributes by providing empirical evidence with an understanding of the relationship between accrual-based accounting and performance in the Indonesian Government that has never been done before.  The results of this study prove that the implementation of accrual-based accounting is proven to improve government performance. The Indonesian government adapted government accounting standards from the International Public Sector Accounting Standards (IPSAS) published by the International Federation of Accountants (IFAC). The Indonesian government has substantially adopted these standards and not just a symbolic approach to get legitimacy in international.
Performance Evaluation Of Programs And Activities In The Aspect Of Information And Communication Technology With A Logic Model Approach Selvy Elida Haloho; Nanda Ayu Wijayanti
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 12 No 2 (2024): April
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v12i2.5361

Abstract

This study was conducted to evaluate the performance of programs and activities in the ICT aspect in order to determine the logical relationship between information and performance indicators that have been determined in the strategic planning documents of the Kutai Kartanegara Regency Government and Diskominfo, as well as the outcome sequence chart in accordance with the evaluation results in order to improve the performance of these programs and activities. This research is a qualitative study using a case study-based evaluation process. Primary data used is obtained from semi-structured interviews with respondents in the ICT and E-Governement Sectors. Analysis of program and activity performance data will use a logic model approach. The results showed that performance information already has a logical relationship, but its implementation cannot support the achievement of Diskominfo's KPI performance. Furthermore, there are still inconsistencies between the performance indicators that have been determined and those listed in the performance appraisal document. The recommended outcome sequence chart has been prepared in accordance with indicators related to the ICT aspect of SPBE. Diskominfo needs to reformulate information and performance indicators to be in line with the strategic planning that has been set. This research is expected to contribute to improving the performance of existing programs and activities in the Regional Government.
ANALISIS BIAYA-MANFAAT DAN AHP UNTUK OUTSOURCING–INSOURCING FM: STUDI KASUS POLITEKNIK XYZ Rizqi Amrilah Widodo; Nanda Ayu Wijayanti
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 12 No 3 (2025): Jurnal Akuntansi dan Bisnis Krisnadwipayana
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v12i3.952

Abstract

Penelitian ini mengevaluasi apakah kebijakan make-or-buy untuk manajemen fasilitas (FM) meningkatkan kegunaan pengambilan keputusan dengan mengintegrasikan bukti finansial dan nonfinansial dalam satu kerangka. Objek penelitian mencakup layanan FM (kebersihan, keamanan, dan engineering) pada sebuah perguruan tinggi negeri (Politeknik XYZ) selama periode observasi terkini dengan basis data bulanan. Perbandingan biaya dilakukan melalui identifikasi biaya yang relevan untuk alternatif outsourcing dan insourcing. Sementara itu, manfaat non finansial dipakai dengan metode AHP dengan menggunakan kriteria kualitas, strategi, fleksibilitas, manajemen, dan teknologi. Keputusan dihasilkan dengan mengintegrasikan perbandingan biaya dan manfaat dalam analisis biaya manfaat dengan menggunakan rasio manfaat biaya (B/C). Hasil menunjukkan outsourcing menghasilkan B/C bulanan yang lebih tinggi dibandingkan insourcing, namun preferensi ini sensitif terhadap biaya.
Co-Authors Aditya Agung Satrio Rizqi Amrilah Widodo Selvy Elida Haloho