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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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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.
PROFESI AKUNTAN PEMERINTAH DI ‘ZAMAN NOW’: MASIHKAH MENARIK? Isamah, Tezza Abdu; Wibowo, Puji
Indonesian Journal of Accounting and Governance Vol. 3 No. 2 (2019): DECEMBER
Publisher : School of Accountancy, University of Agung Podomoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36766/pxvm1g13

Abstract

Student perceptions towards accountant profession have been extensively discussed in manyliteratures. Along with an increase of central government financial reporting’s (LKPP) quality inIndonesia, bureaucratic sectors, on the other hand, are suffering from the lack of accountants. Thisresearch aims to investigate how regular students and civil servant students in Polytechnic of StateFinance STAN (PKN STAN) perceive the government accountant profession. By using conveniencesampling method, we found 208 respondents who answered our questionnaire adequately. This studysuggests both groups agree that government accountants are still needed to support national budgetaccountability. Regular students are relatively motivated to be government accountants than officerstudents. Unexperienced students are better-off in knowledge about government accountants, whilecivil servant students have stronger motivation to permanently work in government sector than regularstudents. Staff placement policy in Line Ministries/Agencies to accommodate PKN STAN graduatesbecomes an interesting policy implication in upcoming years.
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