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All Journal Jurnal Reviu Akuntansi dan Keuangan Nominal: Barometer Riset Akuntansi dan Manajemen JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi Jurnal Dinamika Akuntansi At-Taradhi: Jurnal Studi Ekonomi Journal of Accounting and Investment Riset Akuntansi dan Keuangan Indonesia Public Health of Indonesia Jurnal Kajian Akuntansi Jati: Jurnal Akuntansi Terapan Indonesia JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Kompartemen : Jurnal Ilmiah Akuntansi Shirkah: Journal of Economics and Business International Journal of Islamic Business and Economics (IJIBEC) JIA (Jurnal Ilmiah Akuntansi) Jurnal Bisnis dan Akuntansi Jurnal Akademi Akuntansi (JAA) Jurnal Akuntansi Reviu Akuntansi dan Bisnis Indonesia Prosiding Seminar Nasional Program Pengabdian Masyarakat Apssai Accounting Review (ApAR) Jurnal Akuntansi dan Keuangan Indonesia Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Journal of Accounting Research, Organization and Economics (JAROE) Jurnal Akuntansi dan Keuangan Islam (JAKIs) Riset Akuntansi dan Keuangan Indonesia Jurnal Bisnis Jurnal Akuntansi Inovatif Jurnal Pengabdian Masyarakat Manage
Hafiez Sofyani
Universitas Muhammadiyah Yogyakarta
Religion Agriculture, Biological Sciences & Forestry Chemical Engineering, Chemistry & Bioengineering Economics, Econometrics & Finance Education Environmental Science Medicine & Pharmacology Public Health Social Sciences

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Journal : Jurnal Akuntansi dan Keuangan Indonesia

 1 
HUBUNGAN FAKTOR INTERNAL INSTITUSI DAN IMPLEMENTASI SISTEM AKUNTABILITAS KINERJA INSTANSI PEMERINTAH (SAKIP) DI PEMERINTAH DAERAH Sofyani, Hafiez; Akbar, Rusdi
Jurnal Akuntansi dan Keuangan Indonesia Vol. 10, No. 2
Publisher : UI Scholars Hub

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Abstract

The purpose of this study was to examine the association between technical, organizational, individual characteristics of local government officials factors and the implementation of performance measurement systems (PMS) in local government. The study was conducted in territory of local government of Yogyakarta Special Region (DIY). The samples are local government officials in Satuan Kerja Perangkat Daerah (SKPD) who are directly involved in the implementation of the Performance Accountability System for Government Entity (SAKIP) and reporting Performance Accountability Reports for Government Entity (LAKIP). The results found the factors that positively and significantly associated with implementation of a PMS were organizational factors, namely: training and organization’s response are open to change, and the individual characteristics factors, namely: high self-efficacy and conscientiousness trait.
PENGARUH PENDIDIKAN KARAKTER KEAGAMAAN DAN OTORITAS ATASAN UNTUK BERBUAT CURANG TERHADAP PERILAKU TIDAK ETIS AKUNTAN Sofyani, Hafiez; Rahma, Nadia
Jurnal Akuntansi dan Keuangan Indonesia Vol. 12, No. 2
Publisher : UI Scholars Hub

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The purpose of this study is to examine the influence of the religious character education, supervisor authority to cheat and the interaction of these factors toward unethical behavior of accountants in financial reporting. This study used experiment approach i.e. 2x2 factorial between subjects. These results reveal that when there is a superior authority to cheat, the subject will tend to cheat in making financial statements (unethical). Furthermore, subjects who received religious character education will tend to behave ethically in making financial reports. The results also indicate that the religious character education has ability to mitigate the urge to do unethical wich arise from authority of superiors to cheat factors.
Co-Authors Adiyatama, Evan Ardis Afrizal Tahar Ahmad Faiz Alam Adha, Mufti Alek Murtin, Alek Ali, Uji Nury Nur Azlin Ambodo, Burhan Suryo Ananda, Dida Anggar Setiawan Anggraini, Mahartika Retno Febri Atmaja, Nandhika Ristyawardani Surya Ayunani, Sabrina Binary, Javanti Caesar Marga Putri, Caesar Marga Cahyani, Wiam Chatarina Umbul Wahyuni Daniel Syam Dovi Septiari Dwi Irawan Evi Rahmawati Evi Rahmawati Fathmaningrum, Erni Suryandari Firda Ayu Amalia Hanifah, Nabila Salma Haris Faulidi Asnawi Harjanti Widiastuti Ietje Nazaruddin Ihyaul Ulum Ilham Maulana Saud, Ilham Maulana Iwan Setiawan Juanda Juanda Karyanto, Karyanto Kholid, Arif Wahyu Nur Kunimasari, Detra Putri Kurniawati, Ajeng L., Sri Wahjuni Latif, Mohamad Abdul made aristia Made Aristia Prayudi Maharani, Dwi Fa Mukti, Arifin Hamsyah Nadia Rahma Pratama, Novrian Dandi Puji Utami , Tiyas Putra, Adli Zuliansyah Rahma, Nadia Rahma, Nadia Rahman Utami, Evy Rahmani Timorita Yulianti Ramadhan, Mohammad Iqbal Bagus Ramadhan, Mohammad Iqbal Bagus Ristiyani, Fauziah Ilma Rizal Yaya, Rizal Rizka Amalia Romadhan, Noory Irfanio Rozi, Hanif Fahror Rudy Suryanto Rudy Suryanto, Rudy Rusdi Akbar Sadjiman, Vidya Putri Sani, Azkia Fiki Sani, Maratussholichah Kurnia Saud, Iham Maulana Sigit Arie Wibowo Siharini, Dwi Siskawati, Sinta Aria Dewi Spama, Diandra Talita Sri Wahjuni L. Suryandari Fathmaningrum, Erni Suryanto, Rudy Suryanto, Rudy Suryo Pratolo Syam, Daniel Tedy Kurniawan Tiyas Puji Utami Vicky Dwirama Yani, Indah Yosita Indriyani, Yosita