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All Journal Jurnal Keuangan dan Perbankan Accounting Analysis Journal Indonesian Journal of Sustainability Accounting and Management Jurnal Ekonomi dan Bisnis KACANEGARA Jurnal Pengabdian pada Masyarakat Jurnal ABDINUS : Jurnal Pengabdian Nusantara Jurnal Akuntansi The Indonesian Journal of Accounting Research Jurnal Manajemen Perbendaharaan JAMER Indonesian Journal of Sustainability Accounting and Management
Ari Kuncara Widagdo
Department Of Accounting, Faculty Of Economics And Business, Universitas Sebelas Maret Jl. Ir Sutami No. 36-A Surakarta, 57126
Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Social Sciences

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Digital Banking, Corporate Governance, Ownership Structure, and Intellectual Capital Performance: Evidence from Indonesia Ratna Dewi Tjendani; Ari Kuncara Widagdo; Muthmainah Muthmainah
Jurnal Keuangan dan Perbankan Vol 22, No 4 (2018): October 2018
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (588.761 KB) | DOI: 10.26905/jkdp.v22i4.2481

Abstract

The base of the company’s growth has changed, from tangible assets to intangible assets. Many companies recognize the importance of IC as performance drivers. This research aimed to examine the effect of the implementation of digital banking, corporate governance, family ownership, foreign ownership, and government ownership on Intellectual Capital (IC) performance; and examined the effect of interactions between corporate governance and ownership structure on IC performance in banking companies listed on the Indonesia Stock Exchange (IDX) during 2012-2016. This research used a regression method with panel data. The total observations were 130 cases. In this research, IC performance used Value Added Intellectual Coefficient (VAIC). We proved that the implementation of digital banking did no significant implications for IC performance in the same year because it was still in the process of developing. Family ownership, foreign ownership, government ownership, and the interaction between corporate governance and ownership structure did not affect IC performance. On the contrary, this research proved that corporate governance had significant implications for improving IC performance. JEL Classification: G31, G32, G34DOI: https://doi.org/10.26905/jkdp.v22i4.2481
Sistem Akuntansi Pengelolaan Dana Desa Ari Kuncara Widagdo; Agus Widodo; Muhammad Ismail
Jurnal Ekonomi dan Bisnis Vol 19 No 2 (2016)
Publisher : Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (237.176 KB) | DOI: 10.24914/jeb.v19i2.336

Abstract

ABSTRACTIn 2014, the government and parliament passed Law No. 6 of 2014 stipulates the rights and obligations of the village. A key point in the Act is allocation large enough of the village fund for each village across Indonesia. As a follow up of the Act, the government has also issued Regulation of the Minister of the Home Affair No. 113/2015 on the Financial Management of the Village which serves as a guide for the government in the villages to manage their of village fund. Legalization of this Act rise polemic in community. Some argue that the village funds that will be allocated to the village would pose a potential corruption of village officials. Therefore, this community service aims to find a variety of problems related to  management of the village fund and to provide guidance of village fund management. The community service is done in the village and the village Giriroto Kismoyoso Ngemplak District of Boyolali. In the early stages of community service, a team do an observation and direct discussions with the Village Head of Kismoyoso and Giriroto. It aims to gain a deeper knowledge of the issues related to the management of funds of village. The observation and discussion shows that the main problem that arises is the lack of knowledge of the village head in both villages to the technical implementing financial management of villages based on Regulation No. 113/2015. It is coupled with a lack of facilitators from Boyolali district to assist in both villages. The team considers that implementation of the financial reporting using computerized system | is a solution to overcome these obstacles. With the computerized system, village fund reporting will be done quickly and the finacial statements will also be more reliable than reporting manually. Therefore, the team filed the application computerized reporting by using the reporting software that generates the village fund financial statements as set out in Regulation No. 113/2015. SARIPATIPada tahun 2014, pemerintah dan DPR mengesahkan Undang-Undang Nomor 6 Tahun 2014 mengatur tentang hak dan kewajiban desa. Hal pokok dalam UU adalah adanya alokasi dana desa yang cukup besar untuk setiap desa. Pengesahan UU ini menimbulkan polemik dimasyarakat. Beberapa pihak menyambut gembira terbitnya UU tersebut karena adanya dana desa akan menjadikan desa sebagai pusat pembangunan. Sebaliknya, beberapa pihak berpendapat bahwa dana desa yang akan dialokasikan kepada desa akan menimbulkan potensi korupsi yang dilakukan aparat desa. Sebagai tindak lanjut UU tersebut, pemerintah juga telah menerbitkan Peraturan Menteri Dalam Negeri No. 113/2015 tentang Pengelolaan Keuangan Desa yang menjadi panduan bagi pemerintah desa dalam penata kelolaan keuangan desa. Oleh karena itu, pengabdian masyarakat ini bertujuan untuk  mengetahui berbagai permasalahan yang dialami desa terkait pengelolaan dana desa dan memberikan bimbingan dan pelatihan pengelolaan dana desa. Pengabdian di lakukan di Desa Kismoyoso dan Desa Giriroto Kecamatan Ngemplak Boyolali. Pada tahap awal pengabdian dilakukan observasi dan diskusi secara langsung dengan Kepala Desa Kismoyoso dan  Giriroto. Hal ini  bertujuan untuk memahami lebih dalam permasalahan kedua desa terkait pengelolaan dana desa. Hasil observasi dan diskusi menunjukkan bahwa permasalahan utama yang timbul adalah rendahnya pengetahuan dari kepala desa di kedua desa tersebut berserta pelaksana teknis terkait pengelolaan keuangannya desa berdasarkan Permendagri No. 113/2015. Hal itu ditambah lagi dengan belum adanya tenaga pendamping dari Kabupaten Boyolali yang diturunkan untuk mendampingi di kedua desa tersebut. Tim pengabdian menganggap pelaporan keuangan dana desa secara komputer merupakan solusi untuk mengatasi kendala tersebut. Permendagri No. 113/2015 hanya mengatur  format-format pelaporan secara manual dan tidak mensyaratkan adanya komputerisasi dalam pelaporannya. Disisi lain,  teknologi informasi komputer (TIK) telah semakin banyak digunakan karena biaya hardware dan software sudah cukup murah. Selain itu, sistem terkomputerisasi memiliki banyak keuntungan dibandingkan dengan sistem manual. Pelaporan dana desa mampu dilakukan dengan cepat dan output laporan keuangannnya juga akan lebih handal dibanding dengan pelaporan secara manual.  Oleh karena itu, tim pengabdian mengajukan penerapan pelaporan berkomputer dengan menggunakansoftware pelaporan dana desa yang menghasilkan laporan keuangan seperti yang diatur dalam Permendagri No. 113/2015. Proses pencatatan dan output laporan dari software ini dikembangkan mengacu pada Permendagri No. 113/2015 yang menjadi pedoman pengelolaan keuangan desa uantuk seluruh desa di Indonesia.
Profil Kepala Daerah dan Kinerja Penyelenggaraan Pemerintah Daerah Ari Kuncara Widagdo; Mohammad Badrul Munir
Jurnal Ekonomi dan Bisnis Vol 20 No 2 (2017)
Publisher : Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (418.643 KB) | DOI: 10.24914/jeb.v20i2.747

Abstract

This study aims to determine the effect of the profiles of local government heads on local government performance. In this research, the profiles of local government heads consists of working experience, competence, and the strength of legislative oversight. We also control for other variables, namely: size, wealth, leverage, the strength of public oversight, and the quality of financial statements, all at the local government level. This study relies on a mixed method that combines qualitative and quantitative approaches in order to generate more comprehensive results. We focus on all 38 districts/ municipalities in the East Java Province for the years 2009-2013, resulting in 152 district-year observations. Our multiple regression analysis indicates that all profiles of local government heads have no significant effects on local government performance. Our interview clarifies further our previous findings. Regarding the control variables, local government size, the strength of public oversight and the financial reporting quality have significant effects on local government performance.AbstrakPenelitian ini bertujuan untuk mengetahui pengaruh profil dari kepala pemerintah daerah terhadap kinerja pemerintah daerah. Profil terdiri dari pengalaman kerja, kompetensi, dan pengawasan oleh legislatif. Selain variabel-variabel tersebut, penelitian ini meneliti beberapa variabel kontrol seperti ukuran pemerintah daerah, kekayaan pemerintah daerah, leverage, pengawasan masyarakat, dan kualitas laporan keuangan pemerintah daerah. Penelitian ini menggunakan metode penelitian campuran yang menggabungkan pendekatan kualitatif dan kuantitatif untuk mendapatkan hasil yang lebih komprehensif. Penelitian ini menggunakan regresi berganda untuk menganalisis data dalam pendekatan kuantitatif, sedangkan metode wawancara digunakan dalam pendekatan kualitatif. Data mencakup semua kabupaten/kota di Provinsi Jawa Timur, yaitu 38 kabupaten/kota, dan periode pengamatan adalah 2009 sampai 2013. Terdapat 152 laporan keuangan pemerintah daerah yang diteliti dalam penelitian ini. Hasil penelitian menunjukkan bahwa semua variabel yang terkait dengan profil dari kepala pemerintah daerah (pengalaman kerja, kompetensi, dan pengawasan oleh legislatif) tidak memiliki hubungan yang signifikan dengan kinerja pemerintah daerah. Dalam analisis lebih lanjut, hasil wawancara memberikan klarifikasi lebih lanjut efek dari variabel-variabel ini. Dalam hal variabel kontrol, beberapa variabel seperti ukuran pemerintah daerah, leverage, pengawasan masyarakat, dan kualitas laporan keuangan memiliki pengaruh yang signifikan terhadap kinerja pemerintah daerah.
Value Relevance of Earnings and Book Value: Impact of Earnings Management and Family-Owned Firms Ratnaningrum Ratnaningrum; Rahmawati Rahmawati; Djuminah Djuminah; Ari Kuncara Widagdo
Indonesian Journal of Sustainability Accounting and Management Vol 6, No 1 (2022): June 2022 Article-in-Press
Publisher : Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28992/ijsam.v6i1.465

Abstract

The purpose of this study is to investigate whether family-owned firms and earnings management as a result of financial distress affect the value relevance of earnings and book value. The study is based on companies listed on the Indonesia Stock Exchange (IDX). An unbalanced panel dataset of 592 firms trading in the IDX from 2012 to 2017 was used to test the price model. Results reveal that owing to high financial distress, earnings management through an income-increasing strategy was opportunistically conducted. Moreover, earnings management (as opposed to financial transparency, which is a principle of sustainability) decreases the value relevance of earnings. Due to high financial distress, there is a trade-off between the value of earnings and relevance of book value in earnings management. Further, results demonstrate that the value relevance of earnings in family-owned firms is higher than in nonfamily-owned firms in Indonesia. It indicates that earnings management due to high financial distress contributes to the alignment effect on family firms.
Optimalisasi Pemasaran BUMDes “Lestari Jaya” dan UMKM Desa Sanggung Gatak Sukoharjo untuk Meningkatkan Omzet di Masa Pandemi Sri Suranta; Ari Kuncara Widagdo; Renata Zoraifi; Sulardi Sulardi
Jurnal ABDINUS : Jurnal Pengabdian Nusantara Vol 6 No 2 (2022): Volume 6 Nomor 2 Tahun 2022
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/ja.v6i2.16576

Abstract

The purpose of this service activity is to increase the business development of Village Owned Enterprises (BUMDes) and Micro Small and Medium Enterprises (MSMEs) through service delivery or delivery of new BUMDes products and the use of appropriate marketing methods. with BUMDes and MSMEs. PKM activities are focused on developing BUMDes businesses and implementing BUMDes marketing methods both with conventional methods and through the internet. The service methods carried out are: (1) a preliminary survey to obtain data and information to find out the root of the problem, and (2) provide solutions to problems by conducting marketing training. The result achieved is that the management of BUMDes and MSMEs can increase their marketing competence, both conventional marketing and internet-based marketing. The conclusion is that marketing training is carried out to improve the marketing competence of both BUMDEs and MSME managers so that they can increase sales turnover.
The Effect Of Internal Auditor Independene On Effectiveness Of Government Internal Audit: Group Cohesiveness As An Intervening Variable (Case Study At The Regional Inspectorates At Java Island) Moh. Ubaidillah; Ari Kuncara Widagdo
Jurnal Akuntansi Vol. 22 No. 1 (2018): January 2018
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v22i1.328

Abstract

The objective of this study is to examine the effect of auditor independence, group cohesiveness, and individual factors on internal audit effectiveness of regional inspectorates. In addition, this study also intends to examine whether group cohesiveness mediates relationship between auditor independence and internal audit effectiveness. Population of this study is regional inspectorates located in some regencies/municipalities in Central Java Province and East Java Province, Indonesia. Method of analysis of this study is structural equation modeling by using Smart PLS. The results indicate that, as predicted, auditor independence has a positive and significant relationship with internal audit effectiveness. Interestingly, this study proves that group cohesiveness partially mediates relationship between auditor independence and internal audit effectiveness. Unfortunately, individual factors (i.e. level of education and work experience) do not have significant relation with audit effectiveness.
Owners Ethnicity And Strategic Management Accounting Antonius Singgih Setiawan; Rahmawati Rahmawati; Djuminah Djuminah; Ari Kuncara Widagdo
Jurnal Akuntansi Vol. 23 No. 2 (2019): May 2019
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v23i2.575

Abstract

This study aims to prove differences in the level of the role of accountant and the implementation of strategic management accounting based on ethnicity categories of hotel owners. The study is conducted with quantitative methods using primary data through a survey of hotel general managers/leaders in the Sumatra region. A total of 395 questionnaires are distributed to the hotel general managers/leaders. The number of questionnaires used in this study is 224. Mann-Whitney nonparametric tests for two independent samples analysis is used to test research hypotheses. The results of the study indicate that there are differences in the role of accountant and the implementation of strategic management accounting based on differences in ethnicity of the hotel owners.
Ownership Structure and Foreign Commissioners for Human Resources Accounting Disclosures Nova Maulud Widodo; Ari Kuncara Widagdo; Doddy Setiawan
The Indonesian Journal of Accounting Research Vol 20, No 3 (2017): IJAR September 2017
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1163.83 KB) | DOI: 10.33312/ijar.384

Abstract

Abstract: This study aims to examine the influence of foreign ownership, family ownership as well as the existence of foreign board commissioner on the human resource accounting disclosure (HRAD). This research uses the control variable, which are SIZE, CAR, LDR, and AGE. This study uses secondary data obtained from the Indonesia Stock Exchange (BEI). HRA disclosure was measured using the Mamun index. The research sample are banking company that listed in BEI period 2011-2014 chosen by purposive sampling method. The total annual report of the company used for the analysis was 133 reports. This research uses panel data with fixed effect test. Data analysis methods in the study using multiple linear regression. The ownership structure (foreign ownership and family ownership) are classified the percentage ownership of 20%, 30%, and 50%. The third independent variable is the foreign board of commissioners. The result of foreign ownership measurement at an ownership level> 20% and> 30% do not affect. Otherwise, foreign ownership at ownership level> 50% shows a negative influence on HRA disclosure. Family ownership measuring> 20% has a negative impact on HRA disclosure at 10% significance while using> 30% and 50% measurements does not affect. The existence of a foreign board of commissioners positively influences the disclosure of HRA. Control variables in this research that is SIZE and AGE have positive impact on HRA disclosure. While the CAR has no effect and the LDR negatively affects the 10% significance of HRA disclosure. In conclusion the higher the ownership will lead to the ultimate shareholder company. This affects the relationship to information disclosure.Abstrak: Penelitian ini bertujuan untuk menguji pengaruh kepemilikan asing, kepemilikan keluarga serta keberadaan dewan komisaris asing pada pengungkapan akuntansi sumber daya manusia (HRAD). Penelitian ini menggunakan variabel kontrol, yaitu SIZE, CAR, LDR, dan AGE. Penelitian ini menggunakan data sekunder yang diperoleh dari Bursa Efek Indonesia (BEI). Pengungkapan HRA diukur menggunakan indeks Mamun. Sampel penelitian adalah perusahaan perbankan yang terdaftar di BEI periode 2011-2014 yang dipilih dengan metode purposive sampling. Total laporan tahunan perusahaan yang digunakan untuk analisis adalah 133 laporan. Penelitian ini menggunakan data panel dengan uji fixed effect. Metode analisis data dalam penelitian menggunakan regresi linier berganda. Struktur kepemilikan (kepemilikan asing dan kepemilikan keluarga) diklasifikasikan kepemilikan persentase 20%, 30%, dan 50%. Variabel independen ketiga adalah dewan komisaris asing. Hasil pengukuran kepemilikan asing pada tingkat kepemilikan> 20% dan> 30% tidak berpengaruh. Jika tidak, kepemilikan asing pada tingkat kepemilikan> 50% menunjukkan pengaruh negatif pada pengungkapan HRA. Pengukuran kepemilikan keluarga> 20% memiliki dampak negatif pada pengungkapan HRA pada tingkat signifikansi 10% sementara menggunakan> 30% dan pengukuran 50% tidak berpengaruh. Keberadaan dewan komisaris asing secara positif mempengaruhi pengungkapan HRA. Variabel kontrol dalam penelitian ini yaitu SIZE dan AGE memiliki dampak positif pada pengungkapan HRA. Sementara CAR tidak berpengaruh dan LDR berpengaruh negatif terhadap 10% signifikansi pengungkapan HRA. Kesimpulannya semakin tinggi kepemilikan akan menyebabkan perusahaan pemegang saham utama. Ini mempengaruhi hubungan untuk pengungkapan informasi.
Determinan Kepuasan Pengguna Sistem Aplikasi Keuangan Tingkat Instansi dan Pengaruhnya Terhadap Individu dan Organisasi Edy Nasrudin; Ari Kuncara Widagdo
Jurnal Manajemen Perbendaharaan Vol 1 No 1 (2020): Jurnal Manajemen Perbendaharaan
Publisher : Direktorat Sistem Perbendaharaan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1226.878 KB) | DOI: 10.33105/jmp.v1i1.351

Abstract

Penelitian ini bertujuan untuk memberikan bukti empiris bahwa ekspektasi kinerja, ekspektasi usaha, kondisi yang memfasilitasi, kualitas informasi, kualitas sistem dan sikap pada penggunaan berpengaruh terhadap kepuasan pengguna sistem aplikasi keuangan negara yang bernama Sistem Aplikasi Keuangan Tingkat Instansi (SAKTI). Selain itu, penelitian ini juga memberikan bukti pengaruh tak langsung ekspektasi kinerja dan usaha terhadap kepuasan pengguna SAKTI dimediasi variabel sikap pada penggunaan serta pengaruh kepuasan pengguna terhadap dampak individu dan organisasi. Responden yang digunakan dalam penelitian adalah user SAKTI. Sampel yang digunakan sebanyak 282 responden. Data dianalisis menggunakan Partial Least Square (PLS) Smart 3.2.6. Hasil pengujian hipotesis menunjukkan bahwa ekspektasi kinerja, ekspektasi usaha, kondisi yang memfasilitasi, kualitas informasi, kualitas sistem dan sikap pada penggunaan berpengaruh terhadap kepuasan pengguna SAKTI. Demikian halnya, ekspektasi kinerja, ekspektasi usaha berpengaruh terhadap kepuasan pengguna SAKTI melalui sikap pada penggunaan. Lebih lanjut, kepuasan pengguna berpengaruh terhadap dampak individu dan organisasi.
Struktur Kepemilikan Terhadap Pengungkapan Akuntansi Sumber Daya Manusia Nova Maulud Widodo; Ari Kuncara Widagdo
JAMER : Jurnal Akuntansi Merdeka Vol. 1 No. 1 (2020): JAMER
Publisher : Universitas Merdeka Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (375.621 KB) | DOI: 10.33319/jamer.v1i1.14

Abstract

Abstract— This study aims to analyze and test the ownership structure influence on the human resource accounting disclosure (HRAD). This study empirically examine the influence of ownership structure that is foreign ownership and family ownership on the HRAD. Control variables on this study are firm SIZE, CAR, LDR, and AGE. This study used secondary data obtained through the Indonesia Stock Exchange. HRAD is measured using an index Mamun. The sample was banking companies listed on the Indonesian Stock Exchange 2011-2014 period selected through purposive sampling method. Total annual reports used for analysis were 133 reports. Methods of data analysis in the study using multiple linear regression with SPSS software. The structure of ownership in this study by considering authenticity. In this study, foreign ownership and family ownership is measured by two measurements. The measurement foreign ownership results showed no influence on the HRAD. Family ownership using the first measurement has no influence on HRAD, while using the second measurement significant negative influence. Control variables in this study is the company SIZE and AGE and have positive influence on the HRAD. While the CAR and LDR have negative inluence on  the HRAD. Keywords—: human resource accounting disclosure; ownership structure; banking company.
Co-Authors Agus Widodo Antonius Singgih Setiawan Bernadus Tresno Sumbodo Djuminah Djuminah Djuminah Djuminah Djuminah Djuminah Doddy Setiawan Edy Nasrudin Ignatius Suprih Sudrajat Ika, Siti Rochmah Kiswanto Kiswanto Mei Dina Iswatun Hasanah Moh. Ubaidillah Mohammad Badrul Munir Muhammad Ismail Muthmainah Muthmainah Rahmawati Rahmawati Rahmawati Rahmawati Rahmawati Rahmawati Ratna Dewi Tjendani Ratnaningrum, Ratnaningrum Renata Zoraifi Sardi Sardi Setianingtyas Honggowati Siti Nurlaela Sri Hartoko SRI MURNI Sri Suranta Sulardi Sulardi Widodo, Nova Maulud Yasman Kamboja Yenni Vera Fibriyanti