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All Journal Jurnal Ekonomi, Bisnis dan Kewirausahaan (JEBIK) Jurnal Dinamika Akuntansi Jurnal Akuntansi Multiparadigma BAKI (Berkala Akuntansi dan Keuangan Indonesia) Jurnal Manajemen Keuangan Publik Substansi: Sumber Artikel Akuntansi Auditing dan Keuangan Vokasi EKSPANSI AFEBI Accounting Review Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara Journal of Dedicators Community JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan Publik Jurnal Equity (JRAMB) Jurnal Riset Akuntansi Mercu Buana JAE (Jurnal Akuntansi dan Ekonomi) Jurnal Ilmu Pemerintahan Widya Praja Bilancia : Jurnal Ilmiah Akuntansi Indonesian Journal of Accounting and Governance Balance Vocation Accounting Journal JAZ: Jurnal Akuntansi Unihaz Jurnal Riset Pembangunan : Media Hasil Penelitian dan Kajian Pembangunan Daerah Jurnal Pajak dan Keuangan Negara (PKN) Jurnal Aktiva : Riset Akutansi dan Keuangan Educoretax Bina Ekonomi: Majalah Ilmiah Fakultas Ekonomi Universitas Katolik Parahyangan Pengmasku Journal of Law, Administration, and Social Science Jurnal Akuntansi dan Keuangan Akuntansiku Jurnalku IPSAR (International Public Sector Accounting Review) Accounting Analysis Journal FAIR PLAY Equity Indonesian Journal of Accounting and Governance
Puji Wibowo
Politeknik Keuangan Negara STAN
Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Revisiting Leadership in Public Finance: Evidence on Non-Tax Revenue Receivables Management Quality in Indonesia Wibowo, Puji; Firmansyah, Amrie; Suhendra, Maman; Subardianta, Ari Untung; Krisnandono, Diananto
Accounting Analysis Journal Vol. 14 No. 2 (2025)
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v14i2.22491

Abstract

Purpose: The study examines factors affecting the quality of Non-Tax State Revenue (NTR) receivable management, focusing on human resource competence, internal control, and servant leadership. Despite NTR growth, audit findings reveal ongoing weaknesses, particularly in receivable collection effectiveness. Method: The study employs a quantitative survey approach with 151 respondents across ministries, comprising civil servants managing NTR at State Ministries and Institutions. Data is analyzed using structural equation modeling (SEM) with partial least squares (PLS) software to examine the relationships between key variables. Findings: The results show that human resource competence and internal control positively influence the quality of NTR receivable management. However, servant leadership does not enhance the positive effects of these factors, indicating that leadership style may not be a critical moderating variable in this context. Alternatively, transactional or transformational leadership may be preferrable for NTR receivable management in Indonesian context. Novelty: The research expands the public sector accounting literature by shifting the focus from leadership-driven models to a competency-driven, control-based approach in NTR receivable management. The findings challenge the conventional emphasis on leadership in public finance and suggest that structured policies, internal control mechanisms, and human resource competency are more effective in ensuring financial governance and revenue optimization.
Non-tax revenue performance determinants and the moderating role of internal auditors’ capability in Indonesia’s public sector Angelia, Lisa; Wibowo, Puji
Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara Vol. 11 No. 2 (2025): JTAKEN Issue in progress
Publisher : Badan Pemeriksa Keuangan Republik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28986/jtaken.v11i2.1916

Abstract

Non-tax revenue (NTR) plays a crucial role in supporting Indonesia’s fiscal sustainability, yet its performance across ministries and institutions (MIs) remains uneven. This study examined the determinants of NTR performance in Indonesia’s MIs, focusing on the roles of accountability, internal control, and goods and services expenditure. It also explores whether the capability of government internal auditors moderates these relationships. Employing panel data regression on secondary data from 43 MIs over the period 2018–2023, this quantitative study integrated fixed- and random-effects models, with moderation tested via interaction terms. Results revealed that accountability and goods and services expenditure positively affected NTR performance, whereas internal control had no significant effect. Internal auditors’ capability demonstrated a statistically insignificant moderating role. These findings suggest that strengthening performance accountability systems and enhancing the effectiveness of goods and services expenditure are critical to improving service quality and optimizing NTR. Although internal control and audit capability are essential, their implementation must be strengthened to yield measurable impacts. This study advances the application of agency theory in public finance by highlighting the nuanced effects of governance variables on NTR, addressing a gap in the literature on internal audit capacity in the public sector.
DETERMINANTS OF GOVERNMENT INTERNAL AUDIT QUALITY: FAKTOR-FAKTOR PENENTU KUALITAS AUDIT INTERNAL PEMERINTAH Sitorus, Laurenza; Wibowo, Puji
Berkala Akuntansi dan Keuangan Indonesia Vol. 10 No. 2 (2025): Berkala Akuntansi dan Keuangan Indonesia
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/baki.v10i2.74652

Abstract

This research analyzes the factors influencing the internal audit quality at the BPKP Representative Office of South Sulawesi Province. Using attribution theory, this study explains that the quality of supervision is influenced by both internal and external factors. The internal factors examined are auditor competence and independence, while the external factors include leadership and time budget pressure. This study employed a census sampling method, involving all 105 auditors at the BPKP Representative Office, with 101 auditors returning valid responses. Data were analyzed using SmartPLS 4. The results show that competence, independence, and leadership have a positive and significant influence on internal audit quality, while time budget pressure has no effect. These findings provide valuable insights for improving internal audit quality at BPKP and other APIP agencies, while also contributing to the literature on public sector internal audits in Indonesia
Does Capital Intensity Moderate The Effect Of Financial Distress And Operational Performance Tax Avoidance In Regional-Owned Enterprises In Water Supply? Hapsari, Diah Oktavia; Wibowo, Puji
Educoretax Vol 4 No 4 (2024)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v4i4.792

Abstract

Tax avoidance is a legal practice by companies as an effort to reduce the tax burden distributed to the state. This is commonly done by companies, both private and government-owned. Regional-Owned Enterprises in Water Supply as a company owned by the Regional Government has a dual role, namely providing public goods and generating profits. This research aims to analyze the influence of financial difficulties, service effectiveness, and operational efficiency on tax avoidance with capital intensity as a moderating variable in Regional-Owned Enterprises in Water Supply. This research uses quantitative methods with secondary data obtained using documentation data collection methods. The sample in this study was selected based on purposive sampling and resulted in 117 companies spanning the period 2019-2022. The data analysis technique in this research uses multiple linear regression analysis using the Eviews version 12 program with a significance level of 5%. The results of this study show that financial difficulties and service effectiveness have a significant negative effect on tax avoidance, but operational efficiency has an insignificant positive effect on tax avoidance. The aggressiveness of Regional-Owned Enterprises in Water Supply towards tax avoidance is not as high as other organizations that are completely profit-oriented. This is possible because human resources do not understand taxation. In addition, direct supervision by the Regional Government makes management more alert to violations of statutory regulations. Capital intensity can weaken the influence of financial difficulties on tax avoidance and strengthen the influence of operational efficiency on tax avoidance. The greater the number of company fixed assets, the greater the depreciation expense, management can choose the depreciation method that is most profitable for the company.
Performance of Local Government Determinants in Indonesia: The Moderating Role of Government Internal Control System Chaerani, Eva Yunadia; Wibowo, Puji
EQUITY Vol 28 No 1 (2025): EQUITY
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34209/equ.v28i1.10282

Abstract

The purpose of this research is to examine the impact of the level of corruption, the level of independence, and audit findings on local government achievement, by considering the maturity of the government internal control system (SPIP) as a moderating variable.  This research uses a quantitative approach with ordinal logistic regression analysis techniques. The total research sample consists of 33 Indonesian provinces in the period 2018-2022. The results showed that the level of independence had a positive impact and audit findings had a negative impact on the performance of sub-national governments, while the level of corruption had no effect on local government performance. In addition, SPIP maturity does not moderate the association between the explanatory variables and the explained variable. This study suggests that the central government needs to fulfill periodic SPIP maturity assessments by local governments and conduct evaluations of the SPIP maturity assessment. Local governments are also advised to strengthen the role of the inspectorate and be more optimal in reviewing sources of revenue. Keywords: Local Government Performance; Level of Corruption; Level of Independence; Audit Findings; SPIP maturity.
Edukasi pelaporan keberlanjutan bagi pendidikan vokasi: Mempersiapkan akuntan masa depan yang berdaya saing Firmansyah, Amrie; Sururi, Sururi; Mahmudah, Nurul; Dewata, Evada; Wibowo, Puji
Pengmasku Vol 5 No 1 (2025)
Publisher : PT WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/pengmasku.v5i1.1419

Abstract

Kegiatan Pengabdian kepada Masyarakat (PKM) ini bertujuan untuk memberikan edukasi mengenai pelaporan keberlanjutan dalam pendidikan vokasi akuntansi guna meningkatkan kompetensi lulusan yang siap bersaing di industri. Pelaporan keberlanjutan telah menjadi kebutuhan utama dalam dunia bisnis seiring dengan meningkatnya regulasi global dan nasional, seperti Global Reporting Initiative (GRI), IFRS S1 & S2, serta POJK 51/2017. Dalam konteks kebijakan nasional, RPJPN 2025-2045 dan RPJMN 2025-2029 mendorong penguatan SDM di bidang keberlanjutan dan ekonomi hijau, yang menuntut lulusan vokasi akuntansi memiliki pemahaman yang mendalam terhadap pelaporan keberlanjutan. Selain itu, Sustainable Development Goals (SDGs), terutama SDG 4 (Pendidikan Berkualitas) dan SDG 12 (Konsumsi dan Produksi Berkelanjutan), semakin memperkuat pentingnya pengintegrasian pelaporan keberlanjutan dalam kurikulum pendidikan vokasi akuntansi. Kegiatan ini melibatkan mahasiswa, akademisi, dan praktisi dalam serangkaian seminar akademik dan diskusi interaktif. Seminar akademik memberikan pemahaman mengenai standar pelaporan keberlanjutan dan tantangan implementasinya dalam dunia industri, sementara diskusi interaktif memungkinkan peserta untuk memahami lebih dalam aspek teknis dan praktis dampak dari penerapapan pelaporan keberlanjutan. Hasil kegiatan ini menunjukkan adanya peningkatan pemahaman mahasiswa, akademisi, dan praktisi mengenai pelaporan keberlanjutan, baik dalam aspek regulasi, implementasi, maupun tantangan yang dihadapi dalam dunia industri. Dengan demikian, program ini memberikan kontribusi nyata dalam penguatan kapasitas pendidikan vokasi akuntansi untuk menyiapkan lulusan yang kompetitif dan adaptif terhadap perubahan bentuk bisnis berkelanjutan.
Government Accounting Policy Of Oil And Gas Revenue After Implementation Gross Split Contract: Quo Vadis? Aprianto, Joko; Wibowo, Puji
Journal of Law, Administration, and Social Science Vol 4 No 2 (2024)
Publisher : PT WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/jolas.v4i2.760

Abstract

Production Sharing Contract (PSC) is a popular scheme for managing interests between oil and gas companies as contractors and the central government as a principal. PSC has been becoming attractive for contractors because the contract provides an incentive, and cost-recovery scheme, whereas all production costs during exploration and exploitation stages would be recovered by the government. However, this long-standing contract creates serious problems regarding efficiency and government revenue aspects. To address these issues, in early 2017, the Ministry of Energy and Mineral Resources stipulate a new regulation to propose a new scheme contract namely gross-split. This policy aims to promote more investment in the oil and gas exploration sector so that lifting can be increased, and also, as an effort to eliminate the debate over cost recovery. In contrast to the cost recovery PSC, in a gross split PSC, there is no longer an assume and discharge facility for indirect taxes and other levies given to contractors. This study aims to determine the implications of the PSC gross split on the oil and gas revenue accounting policy. The author conducted interviews with several informants and analyzed the data using the interactive model of Miles and Huberman. As a result, the gross split implies the recognition of Oil and Gas revenue using gross principle
The Effect of Rondo Games Training on Passing Accuracy in Football Games Puji Wibowo; Nurhidayat, Nurhidayat
Fair Play Vol. 1 No. 1 (2024): FAIR PLAY
Publisher : Java Mutiara Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71264/fairplay.v1i1.5

Abstract

The background to this research is based on the passing ability of SSB Rajawali Semarang players which is lacking and still needs to be improved as well as variations in training to improve passing techniques and the lack of passing accuracy. The aim of this research was to determine the effect of rondo games training on passing accuracy. This research is an experiment with quantitative methods and uses a "one group pretest-posttest design". Population of 20 SSB Rajawali Semarang players using purposive sampling technique. The test instrument uses the short pass instrument developed by Bobby Charlton (2012 :3) with a validity of 0.653 and a reliability of 0.879. The results of the rondo games practice data analysis showed an average pretest of 232.50 and posttest of 315.00 and the average difference between the pretest and posttest of the rondo games practice group was -82,500 with sig.(2-tailed) = 0.000. There was a difference in the increase in passing accuracy of SSB Rajawali players between before and after being given rondo games practice. The conclusion from this research was that there was an increase between before and after being given treatment through rondo games training towards increasing the passing accuracy of SSB Rajawali Semarang players. Suggestions for coaches could be to use this exercise as a variation of passing practice to improve basic passing technical skills.
GOVERNMENT SPENDING AND REGIONAL ECONOMIC GROWTH: THE MEDIATING EFFECT OF HUMAN DEVELOPMENT INDEX Sasongko, Handaru Edit; Wibowo, Puji
Jurnal Ekonomi Bisnis dan Kewirausahaan Vol 11, No 2 (2022): Jurnal Ekonomi Bisnis dan Kewirausahaan (JEBIK)
Publisher : Fakultas Ekonomi dan Bisnis, UNTAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (497.275 KB) | DOI: 10.26418/jebik.v11i2.52229

Abstract

The dynamic of local government spending on education, health care, and infrastructure in the region shows an interesting phenomenon in the last decade. Despite the fact that budget expenditures of sub national governments have grown substantially, the pace of the human development index and the rate of economic growth have provided us different pictures. This study aims to analyze the impact of the three spending groups on the quality of human development and economic growth in Indonesia. This research used purposive sampling method to obtain data from as many as 464 districts/cities that were observed during the 2016-2018 period. Based on panel analysis, there was evidence that health spending had a positive effect on the human development index and community welfare. By contrast, spending on education and infrastructure did not have a good effect on these two development indicators. Based on the Sobel test, only health spending had a positive indirect effect on economic growth through the quality of human development. Meanwhile, education spending did not have a significant effect on economic growth, either directly or indirectly. Future research may develop another measurement for insfrastructure spending to provide better proxy.
Kaum Milenial, Apakah Anda Calon Investor Kami? Mustafa, Doni; Wibowo, Puji
(JRAMB) Jurnal Riset Akuntansi Mercu Buana Vol 9 No 2: November 2023
Publisher : Universitas Mercu Buana Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26486/jramb.v9i2.3600

Abstract

The purpose of this study is to analyze factors influencing investment decision in Indonesian government securities, namely Surat Berharga Negara (SBN) on millennials by considering several variables, namely level of income, financial literation, and investment experience both in real and financial assets. This is a quantitative research by collecting primary data through questionnaire distribution. Respondents were elected by using a purposive sampling method, whereas respondents from millennials who reside in the Jabodetabek area and fulfilled several criteria were chosen. The returned and completed surveys from 294 respondents were subsequently analyzed by adopting the ordinal regression method. This study shows us that financial literation and investment experience in financial assets have a significant effect on millennials' decision to invest in SBN. Meanwhile, level of income and investment experience in real assets show insignificant effects. This study suffers from respondent heterogeneity because the authors only focused on those who are public officers and reside in Greater Jakarta only. However, this research contributes practical implications for the Ministry of Finance to enhance its financial literation campaigns by conducting and developing various methods that are favorable for millennials.
Co-Authors Ahmad Khizazi Alfansa, Rayhan Alrahim, Abul A’la Amrie Firmansyah Andi Eka Iftitah Angelia, Lisa Ayu Harisa Basyir , Muhammad Faiz Chaerani, Eva Yunadia Devy Anugrah Heni Diana Pujianty Diazani, Azkalina Elkagiani, Virginasari Wini Evada Dewata Dewata Hapsari, Diah Oktavia Hari Sugiyanto, Hari Heri Syafardi I Gusti Bagus Semarajata Ika Sartika Indrawati, Iin Isamah, Tezza Abdu Joko Aprianto Joko Aprianto kodirin, kodirin Krisnandono, Diananto Kusumajati , Trisha Aisyah Lukman Nur Hakim, Muhammad Mabrur, Azas Martika Khoirun Nisa Mochamad Gatot Awaludin Mufti, Aulia Irfan Muhadi Prabowo Muhammad Aripradana Wibawa Muhammad Ichlasul Amal Muhammad Iqbal Alal Maula Muhammad Kharis Sanjaya Mustafa, Doni Naela Varikha Nisfi Nova Karina Nurhidayat Nurhidayat Nurul Mahmudah, Nurul Okky Dwi Berliantonnis Oktaviani Pekiningrum Qadri, Resi Ariyasa Rahmawati, Ai Rayhan Alfansa Salia Nur Fatah Sasongko, Handaru Edit Semarajata , I Gusti Bagus Sitorus, Laurenza Subardianta, Ari Untung Suhendra, Maman Sururi Sururi, Sururi Tezza Abdu Isamah Trisha Aisyah Kusumajati Virginasari Wini Elkagiani Wahyu Ira Cornellya Wibawa , Muhammad Aripradana Yoopi Abimanyu Yvonne Augustine Zayyan Velda Send