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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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Information Technology Governance and Performance of Local Government Organizations: Testing Mediation Role of Accounting Information System Quality Sofyani, Hafiez; Sani, Maratussholichah Kurnia; Putra, Adli Zuliansyah; Septiari, Dovi
Jurnal Dinamika Akuntansi dan Bisnis Vol 11, No 1 (2024): March 2024
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jdab.v11i1.31758

Abstract

This study aims to empirically test the role of effective information technology (IT) governance on local government organizations' (LGOs) performance with the quality of Accounting Information System (AIS) as a mediating variable. The samples of this study are LGOs in Yogyakarta, Indonesia. A total of 140 LGO officials, users of AIS software, are selected as the respondents. Data was collected through questionnaires. The minimum number of sample size is determined using the PLS-based 10 times rule of thumbs approach. This study uses Partial Least Square (PLS) to examine the relationship among variables. The results revealed that effective IT Governance did not increase LGOs' performance directly, but it should be through AIS quality as a mediator. This research results provide valuable input for LGOs particularly in emerging economies to enhance their performance by paying attention to the correlation between effective IT governance and AIS quality.
The Mediating Role of Performance Measurement System in the Relationship between Information Technology Capabilities and University Performance Pratolo, Suryo; Spama, Diandra Talita; Sofyani, Hafiez
Jurnal Dinamika Akuntansi dan Bisnis Vol 10, No 1 (2023): March 2023
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jdab.v10i1.29068

Abstract

To improve performance, higher education institutions (HEIs) have attempted to formulate performance measurement system (PMS) policy and information technology (IT) development. The purpose of this study is to examine the role of IT capability on financial performance and operational performance of private HEIs in Indonesia through PMS implementation as mediating variable. Using purposive sampling method, 149 questionnaire responses obtained from private HEIs located on Java Island, Indonesia. The respondents are head of human resource and finance department and person in charge of technology and information systems in the sample universities. The data were analysed using the Structural Equation Modelling (SEM) method. This study found that IT capabilities were only associated with both financial and operational performance indirectly through PMS implementation. Thus, this study confirmed that PMS played a role as mediating variable. This study contributes to the develop the body of knowledge, especially related to the role of IT capabilities and PMS role in enhancing both the financial and operational performance of HEIs. Practically, this research provides beneficial suggestions for HEI management to improve HEI performance.
Intervening Role of Performance-Based Budgeting in the Relationship between Transformational Leadership, Organizational Commitment and University Performance Pratolo, Suryo; Mukti, Arifin Hamsyah; Sofyani, Hafiez
Jurnal Dinamika Akuntansi dan Bisnis Vol 8, No 1 (2021): March 2021
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jdab.v8i1.19116

Abstract

This study aims to investigate the influence of transformational leadership and organizational commitment on performance-based budgeting systems of Indonesian universities. It also examines the impact of performance-based budgeting systems on universities' performance and the role of performance-based budgeting as an intervening variable. The population in this study was private universities registered in Indonesian Higher Education Service Institutions (or Lembaga Layanan Pendidikan Tinggi/ LLDikti) region XIII Aceh, Indonesia. The samples were selected using convenience sampling method. There were 130 completed questionnaires collected and analyzed using Partial Least Square. This study found that transformational leadership and organizational commitment have no direct effect on university performance, while the performance-based budgeting system has a significant positive effect on the performance of universities. This study also found that a performance-based budgeting system serves as an intervening variable in the relationship between transformational leadership and organizational commitment concerning higher education performance.
What Determines Village Autonomy in Indonesia? A Case of Villages in Sleman Regency Pratolo, Suryo; Atmaja, Nandhika Ristyawardani Surya; Sofyani, Hafiez
Jurnal Dinamika Akuntansi dan Bisnis Vol 7, No 1 (2020): March 2020
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jdab.v7i1.15086

Abstract

This study aims to examine the influence of community participation and the competence of village apparatus on village fund management and village autonomy. The role of the village fund management as an intervening variable was also tested. This study was conducted in the regional government in the Sleman Regency, Yogyakarta Special Province, Indonesia. The samples were selected based on the cluster random sampling technique i.e. 30 villages in Sleman Regency. The survey was undertaken from September 2018 to January 2019. The respondents consisted of village heads, village secretaries, and village treasurers. To test the hypothesis, a multiple linear regression approach was applied. The results demonstrate that the community participation directly affects the village fund management and it has an indirect influence on the village autonomy through the village fund management as the intervening variable. Meanwhile, the competence of village government officials only directly affects the management of village funds.
DETERMINAN MOTIVASI KERJA PEGAWAI DAN KINERJA PANTI ASUHAN DI YOGYAKARTA Pratolo, Suryo; Binary, Javanti; Sofyani, Hafiez
Nominal: Barometer Riset Akuntansi dan Manajemen Vol. 9 No. 1 (2020): Nominal April 2020
Publisher : Universitas Negeri Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (279.747 KB) | DOI: 10.21831/nominal.v9i1.29952

Abstract

Abstrak: Determinan Motivasi Kerja Pegawai dan Kinerja Panti Asuhan di Yogyakarta. Penelitian ini bertujuan untuk menguji pengaruh akuntabilitas, budaya organisasi dan kepemimpinan etis terhadap motivasi kerja pegawai dan terhadap kinerja panti asuhan. Penelitian ini menggunakan pendekatan uji korelasi yang berguna untuk menjelaskan ada tidaknya hubungan antar variabel. Dalam penelitian ini sampel terdiri dari 30 panti asuhan dipilih menggunakan teknik random sampling. Uji korelasi dengan teknik analisis regresi berganda digunakan untuk menguji hipotesis. Sebelum kami menguji hipotesis, analisis faktor dan uji asumsi klasik dilakukan untuk menguji validitas dan reliabilitas instrumen dan kualitas data. Hasil penelitian menunjukkan bahwa budaya organisasi dan kepemimpinan etis berpengaruh positif terhadap motivasi kerja karyawan panti asuhan dan kinerja panti asuhan. Sedangkan akuntabilitas hanya secara positif memengaruhi kinerja panti asuhan dan tidak terhadap motivasi kerja karyawan panti asuhan.Kata kunci: akuntabilitas, kepemimpinan etis, komitmen organisasi, budaya organisasi, kinerja organisasi, kepemimpinan transformasional, motivasi kerja
Tekanan Institusional dalam Praktik Tata Kelola Badan Usaha Milik Desa (BUMDes) Sofyani, Hafiez; Rozi, Hanif Fahror; Amalia, Firda Ayu
Jurnal Kajian Akuntansi Vol 4 No 2 (2020): DESEMBER 2020
Publisher : Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/jka.v4i2.3567

Abstract

AbstractMany cases of corruption in the Village Owned Enterprises (BUMDes) require good governance implementation to mitigate the potential for corruption or other forms of fraud within the BUMDes entity. While research related to good governance in BUM-Des, there is still minimal access to the day. This study aims to explore the extent to which the practices of good governance principles include: accountability, transparency, responsiveness and community participation have been institutionalized in the management of BUMDes. The research location was conducted in the scope of the Special Region of Yogyakarta involving four BUMDeses. This study uses a descriptive qualitative approach with the method of data collection in the form of interviews with Directors and Staff of BUMDes, village heads, and the community. The results of this study indicate that the implementation of accountability, transparency, responsiveness and community participation in the management of BUMDes in Yogyakarta is more due to normative pressure than coercive or mimetic. Therefore, the implementation of good governance has run quite well even though several indicators of four good governance principles have not yet been fulfilled by some BUMDeses.Keywords: Village-Owned Enterprise (BUMDes); Accountability; Participation; Responsiveness; Governance; Transparency.Abstrak Banyaknya kasus korupsi di entitas Badan Usaha Milik Desa (BUMDes) menuntut adanya implementasi tata kelola yang baik guna memitigasi potensi korupsi atau bentuk kecurangan lainnya di dalam entitas BUMDes. Sementara penelitian terkait tata kelola yang baik di BUMDes, masih minim mendapatkan perhaTian. Penelitian ini bertujuan untuk mengeksplorasi sejauh mana praktik prinsip-prInsip tata kelola yang baik meliputi: akuntabilitas, transparansi, responsivitas serta partisipasi masyarakat telah diinstitusionalisasikan dalam pengelolaan BUMDes. Lokasi penelitian dilakukan di lingkup Daerah Istimewa Yogyakarta dengan melibatkan empat BUMDes. Penelitian ini mengunakan pendekatan kualitatif deskriptif dengan metode koleksi data berupa wawancara kepada Direktur dan Staff BUMDes, kepala Desa, dan masyarakat. Hasil penelitian ini menunjukan Bahwa institutionalisasi akuntabilitas, transparansi, responsivitas dan partisipasi masyarakat dalam pengelolaan BUMDes yang ada di Yogyakrta lebih dikarenakan tekanan normative ketimbang koersif atau mimetik. Karenanya, implementasi tata kelola yang baik talah berjalan cukup baik meskipun beberapa indikator empat prinsip tata kelola yang baik masih belum dipenuhi oleh beberapa BUMDes.Kata kunci: Badan Usaha Milik Desa (BUMDes); Akuntabilitas; Partisipasi; Responsivitas; Tata kelola; Transparansi.
Dampak Peran Komitmen Organisasional, Teknologi Informasi, Sistem Penghargaan dan Hukuman terhadap Pengukuran Kinerja Organisasional Pratolo, Suryo; Sofyani, Hafiez; Mukti, Arifin Hamsyah
Jurnal Kajian Akuntansi Vol 5 No 2 (2021): DESEMBER 2021
Publisher : Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/jka.v5i2.4782

Abstract

AbstractThe study aims to investigate the influence of organizational commitment, information technology, and justice of reward and punishment system on organizational performance measurement system. The population in this study was private universities registered in LLDikti region 6 Central Java. The samples were selected using convenience sampling method. Data collection was carried out by survey method using a questionnaire, and processed using SPSS. This study found that information technology and justice of reward punishment system have a significant positive effect on organizational performance measurement system. Meanwhile, organizational commitment has no significant positive effect on organizational performance measurement system. This study makes a theoretical contribution by confirming goal setting theory in its implementation in higher education. In practical terms, the results of this study can be used as input for higher education management to be able to improve the internal performance of study programs in universities.Keywords: Information technology; Justice of rewards & punishment system; Organizational commitment; Organizational performance measurement. Abstrak Penelitian ini bertujuan untuk menguji pengaruh komitmen organisasional, teknologi informasi, serta sistem penghargaan dan hukuman terhadap sistem pengukuran kinerja organisasional. Populasi dalam penelitian ini adalah PTS yang terdaftar di LLDikti wilayah 6 di Jawa Tengah. Pemilihan sampel dilakukan dengan metode covenience sampling. Teknik pengumpulan data dilakukan dengan metode survey menggunakan kuisioner, serta diolah menggunakan SPSS. Hasil penelitian menemukan bahwa teknologi informasi serta keadilan sistem penghargaan dan hukuman berpengaruh positif signifikan terhadap sistem pengukuran kinerja organisasional. Sedangkan komitmen organisasional tidak berpengaruh positif signifikan terhadap sistem pengukuran kinerja organisasional. Penelitian ini memberikan kontribusi teroritis dengan mengkonfirmasi goal setting theory pada implementasinya di perguruan tinggi. Adapun secara praktis, hasil penelitian ini dapat dijadikan masukan bagi manajemen perguruan tinggi untuk bisa meningkatkan kinerja internal program studi yang ada di perguruan tinggi.Kata Kunci: Keadilan sistem penghargaan & hukuman; Komitmen organisasional; Pengukuran kinerja organisasional; Teknologi informasi.
Memperkenalkan New Public Governance dalam Akuntansi Sektor Publik Indonesia: Refleksi Konseptual melalui Ilustrasi Program Makan Bergizi Sofyani, Hafiez; Desmaliana, Heni
Reviu Akuntansi dan Bisnis Indonesia Vol. 9 No. 3 (2025): REVIU AKUNTANSI DAN BISNIS INDONESIA
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/rabin.v9i3.30223

Abstract

Latar Belakang: Perkembangan akuntansi sektor publik di Indonesia selama dua dekade terakhir sebagian besar dipengaruhi oleh paradigma New Public Management (NPM), yang menekankan efisiensi, pengukuran kinerja, dan akuntabilitas berbasis kontrak. Namun, literatur akuntansi sektor publik internasional menunjukkan pergeseran penting menuju New Public Governance (NPG), yang memandang penciptaan nilai publik sebagai hasil dari interaksi dan kolaborasi antarpemangku kepentingan dalam jejaring tata kelola. Tujuan: Artikel ini bertujuan untuk memperkenalkan NPG sebagai kerangka konseptual alternatif dalam akuntansi sektor publik Indonesia. Dengan menggunakan pendekatan konseptual, artikel ini membandingkan implikasi NPM dan NPG terhadap desain akuntabilitas, pengukuran kinerja, dan peran informasi akuntansi dalam kebijakan publik. Program Makan Bergizi Gratis (MBG) digunakan semata sebagai ilustrasi kebijakan untuk menunjukkan bagaimana sistem akuntansi dan pelaporan publik dapat dirancang secara berbeda ketika kebijakan dijalankan dalam kerangka NPM maupun NPG.Hasil Penelitian: Analisis konseptual menunjukkan bahwa pendekatan NPM cenderung menghasilkan sistem akuntansi yang berorientasi pada kepatuhan, efisiensi biaya, dan pelaporan output, sementara pendekatan NPG menuntut perluasan peran akuntansi ke arah fasilitasi kolaborasi, akuntabilitas relasional, dan pengukuran nilai publik.Keaslian/Kebaruan Penelitian: Artikel ini berargumen bahwa pengenalan NPG membuka ruang riset baru dalam akuntansi sektor publik Indonesia, khususnya dalam pengembangan sistem akuntabilitas, audit, dan pelaporan kinerja yang lebih adaptif terhadap kompleksitas kebijakan publik.
Pengaruh Struktur Corporate Governance Dan Risiko Perusahaan Terhadap Fee Audit Rudy Suryanto; Sinta Aria Dewi Siskawati; Hafiez Sofyani
JRAK: Journal of Accounting Research and Computerized Accounting Vol 9 No 1 (2018): JRAK : Jurnal Riset Akuntansi & Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/jrak.v9i1.1364

Abstract

This study aims to analyze and provide empirical evidence of the influence of corporate governance structure and client risk towards audit fees. Corporate governance structure in this study uses the existence of independent commissioner, audit committee and majority shareholder. The bond ratings is used to measure client risk. This study uses secondary data from Indonesian Capital Market Directory (ICMD), annual reports, and bond ratings from PT. PEFINDO of companies which listed on Bursa Efek Indonesia in 2012-2013. This study uses purposive sampling method and resulted 104 firms. The method of analysis of this study used multi regression with SPSS 15.0. Program. The results indicate that corporate governance structure had no influence on audit fees, client risk have a positive influence on audit fees.
Pengaruh Profitabilitas, Ukuran Perusahaan, Leverage, Afiliasi Politik, Dan Dewan Komisaris Independen Terhadap Carbon Emission Disclosure : Studi Empiris pada Perusahaan Pertambangan yang Terdaftar di BEI Periode 2014-2016 Farida, Hannifah Nur; Sofyani, Hafiez
Reviu Akuntansi dan Bisnis Indonesia Vol. 2 No. 2 (2018): REVIU AKUNTANSI DAN BISNIS INDONESIA
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/rab.020224

Abstract

Penelitian ini bertujuan untuk menguji pengaruh profitabilitas, ukuran perusahaan, leverage, afiliasi politik dan proporsi dewan komisaris independen terhadap carbon emission disclosure. Sampeldalam penelitian ini adalah seluruh perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia (BEI)periode2014-2016. Dengan menggunakan metodepurposive sampling,didapatkan 64 perusahaan  selama tahun 2014-2016 yang memenuhi kriteria sebagai sampel penelitian.  Pengujian yang dilakukan meliputi: statistik deskriptif, asumsi klasik, regresi berganda, koefisien determinasi dan uji T. Berdasarkan hasil uji hipotesis dan analisis yang telah dilakukan maka diperoleh hasil penelitian bahwaukuran perusahaan berpengaruh positif dan leverageberpengaruh negatif terhadap carbon emission disclosure. Sedangkan profitabilitas, afiliasi politik dan proporsi dewan komisaris independen tidak memiliki pengaruh positif terhadap carbon emission disclosure.
Co-Authors Adiyatama, Evan Ardis Afrizal Tahar Ahmad Faiz Alam Adha, Mufti Alek Murtin Alek Murtin, Alek Ali, Uji Nury Nur Azlin Ambodo, Burhan Suryo Ananda, Dida Anggar Setiawan Anggraini, Mahartika Retno Febri Arif Wahyu Nur Kholid Atmaja, Nandhika Ristyawardani Surya Ayunani, Sabrina Binary, Javanti Caesar Marga Putri, Caesar Marga Cahyani, Wiam Chatarina Umbul Wahyuni Daniel Syam Dara Alifa Fajriati Thamrin Desmaliana, Heni Deza, Refta Lidha Reyl Dovi Septiari Dwi Irawan Erni Suryandari Evi Rahmawati Evi Rahmawati EVY RAHMAN UTAMI Farida, Hannifah Nur Fathmaningrum, Erni Suryandari Firda Ayu Amalia Haris Faulidi Asnawi Harjanti Widiastuti Ietje Nazaruddin Ihyaul Ulum Ilham Maulana Saud, Ilham Maulana Iwan Setiawan Juanda Juanda Karyanto, Karyanto Kunimasari, Detra Putri Kurniawati, Ajeng L., Sri Wahjuni Latif, Mohamad Abdul made aristia Made Aristia Prayudi Maharani, Dwi Fa Mukti, Arifin Hamsyah Nabila Salma Hanifah 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 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 Sigit Arie Wibowo, Sigit Arie Siharini, Dwi Sinta Aria Dewi Siskawati Siskawati, Sinta Aria Dewi Spama, Diandra Talita Sri Wahjuni L. Suryandari Fathmaningrum, Erni Suryanto, Rudy Suryo Pratolo Syam, Daniel Tedy Kurniawan Tiyas Puji Utami Vicky Dwirama Yani, Indah Yosita Indriyani, Yosita