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All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Akuntansi & Auditing Indonesia Jurnal Dinamika Akuntansi Journal of Indonesian Economy and Business Journal of Accounting and Investment Riset Akuntansi dan Keuangan Indonesia Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara Jurnal Akuntansi The Indonesian Journal of Accounting Research Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Riset Akuntansi dan Keuangan Indonesia

Irwan Taufiq Ritonga

Department Of Accounting Faculty Of Economics And Business Universitas Gadjah Mada

Author-ID : 480920

Economics, Econometrics & Finance Social Sciences

Published : 24 Documents Claim Missing Document

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Articles

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DEVELOPING A MEASURE OF LOCAL GOVERNMENTâS FINANCIAL CONDITION Ritonga, Irwan Taufiq
Journal of Indonesian Economy and Business Vol 29, No 2 (2014): May
Publisher : Journal of Indonesian Economy and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar

This study develops an instrument to measure the financial condition of local governments(LG) in Indonesia. The instrument will serve as an early warning system for local governmentsâfinancial management. The instrument to measure their financial condition consists of sixdimensions, namely short-term solvency, long-term solvency, budgetary solvency, service-levelsolvency, financial flexibility, and financial independence. Each dimension has its own indicators.There are a total of eighteen indicators examined in this study. These indicators are combinedto form a composite index, called a Financial Condition Index (FCI). The reliability andvalidity of the composite index is analyzed and the results show that the measures developed inthis study are reliable and valid. In addition, the instrument possesses the criteria of a goodmeasure: it is theoretically sound, a comprehensive assessment, it has predictive ability, distinctiveability, it is practical, objective, and a resistant to manipulation and gaming.Keywords: financial condition, local government, short term solvency, long term solvency,budgetary solvency, service-level solvency, financial flexibility, financial independence

Analysis of Local Financial Management Transparency Based on Websites on Local Government in Java Adriana, Anissa; Ritonga, Irwan Taufiq
Jurnal Dinamika Akuntansi Vol 10, No 1 (2018): March 2018
Publisher : Department of Accounting, Faculty of Economics, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v10i1.12558

The aim of this research is to analyze financial management transparency of local governments in Java using scoring and rating. The financial management transparency of the local governments is scored based on presentation of local financial information uploaded on each local governmentÃ¢â‚¬â„¢s official website in Jawa in the fiscal years 2016.This research is a qualitative research with the object of research is all local government in Java. Data analysis in two levels, namely the transparency of local government financial management and identification of local government characteristics based on transparency of financial management. Data analysis in two levels, namely the transparency of local government financial management and identification of local government characteristics based on transparency of financial management. The results show that the Special Capital Region of Jakarta obtained the highest transparency index, at 58, 02% whereas Madiun Regency received the lowest transparency index, at 3, 40%. The average transparency index in Jawa for the fiscal years 2016 was still low, at only 19, 59%.The conclusion of this research is that Java regional governments consider the transparency of local financial management using less important websites because it is considered as a better thing not delivered to the public.

Analysing the quality of accrual accounting implementation in indonesia local governments Ritonga, Irwan Taufiq
Jurnal Akuntansi Vol 22, No 2 (2018): May 2018
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

The main objective of this study is to assess the quality of accrual accounting implementation in Indonesia local governments. In the context of Indonesia local government, to the author's knowledge, this study is the first in proposing a concept to assess the quality of accrual accounting, which is based on the timeliness of transaction recognition. The quality of accrual accounting is assessed through five types of accrual transactions, which are converting assets to expenses transactions, accruing unpaid expenses transactions, accruing unpaid assets transactions, accruing uncollected revenues transactions, and converting liabilities to revenues transactions. This research is descriptive qualitative research because this research aims to provide facts about quality of accrual accounting implementation in Indonesia local government. The data used in this study is primary data in the form of questionnaires obtained directly from the respondents. The respondents of this study are people who have experience in preparing the local government financial statements. Results of this study are, first, the quality of accrual accounting implementation in Indonesia is low with the quality score of 48.57%. Second, there is no significant difference in the quality of accrual accounting implementation in local government with unqualified opinions and local government with qualifiedÃ‚Â opinions. Third, there is no significant difference in the quality of accrual accounting implementation among types of local governments, namely regency local government, municipal local government, and provincial local government.

PENGARUH TATA KELOLA PEMERINTAH DAERAH TERHADAPTRANSPARANSI PENGELOLAAN KEUANGAN DAERAH: BUKTI EMPIRIS PADA PEMERINTAH PROVINSI DI INDONESIA Syamsul, Syamsul; Ritonga, Irwan Taufiq
Jurnal Akuntansi Vol 21, No 3 (2017): September 2017
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

This study developed a research Beekes and Brown (2006) who found that corporate governance makes companies more informative (more transparent). This study aims to prove whether the same results were also found in environmental governance in Indonesia. The theory is used to achieve the goal of this research is the theory of agency. This research was conducted in 32 local governments in Indonesia. Based on a simple regression model, this study shows that local governance affects positively the transparency of local financial management. Such findings reinforce previous research. The findings of this study provide a useful contribution to government officials (executive and legislative), in demonstrating the important role of local governance in encouraging the transparency of local financial management. In addition, the findings of this study can be used as the basis for further research related to the topic of local governance and transparency of local financial management.

Analysis of Compliance and Audit Opinion, Correlation and Causes of Failure in Detecting Non Compliance: A Study on Local Government Habiby, Abdullah Lathif Elbaaqy; Ritonga, Irwan Taufiq
Riset Akuntansi dan Keuangan Indonesia Vol 5, No 2 (2020): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v5i2.11766

This study aims to analyze the correlation between level of local government compliance with laws/regulations and audit opinions on Local Government Financial Statements (LGFS) and to identify causes of failure in detecting non-compliance, including non-compliance that contains elements of fraud, in LGFS audit. The method used is explanatory sequential mixed methods with a content analysis approach on fifty four LGFS samples and interview the auditors of the Audit Board of Republic of Indonesia (the AB). The results show that there is a correlation between level of compliance of local government and audit opinion on LGFS, but there are risk in detecting non-compliance and risk of errors in audit opinion caused by different concepts in determining fraud, unclear guidelines on compliance testing, different concept of materiality among the AB auditors, failure to update programs audit, potential threats/dangers experienced Bay auditors, and failure to reduce auditorsâ€™ negative perception on working protection. The limitation of this study is that participants only involve auditors from three representative offices originating from Java and do not conduct confirmation to the unit responsible for the preparation of audit guidelines and units that deal with legal issues. This research implied that the AB must increase effectiveness of audit quality Assurances to improve audit quality and the AB auditors should be able to apply the principle of due professional care in carrying out LGFS audit so that audit quality is maintained.

Analyzing Relationship Between Internal Auditor Capability and Financial Management Quality: A Study at Indonesia Local Governments Nur Fajri; Irwan Taufiq Ritonga
Jurnal Reviu Akuntansi dan Keuangan Vol. 10 No. 2: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

The purpose of this study is to analyze whether there is relationship between level of local government internal auditor (LGIA) capability and local government financial management (LGFM) quality. Furthermore, this study also identifies factors affecting the presence or the absence of a significant relationship between LGIA capability and LGFM quality. This research uses in-depth interviews and focus group discussion to identify factors affecting the presence or the absence of relationship between LGIA capability and LGFM quality. The results show that there is no relationship between LGIA capability and LGFM quality. The absence of the relationship is caused by dominant role of Local Government Working Units (LGWU) in the process of financial management; improvement of LGIA capability is not followed by improvement on the roles and services provided by LGIA; and potential weakness in assessment process of LGIA capability by The Finance and Development Supervisory Agency. Findings of this study will assist both central and local governments to evaluate “what went wrong” with their Improvement of LGIA Capability Programs and assist central government to formulate a better policy on relationship and coordination among head of local government, LGWU, and LGIA.This research develops a new method to measure LGFM quality comprehensively. This study also fills gap in the literature exploring the relationship between LGIA capability and LGFM quality, which is still rare at present.

Non-Cash Transaction Implementation In Local Government Vira Maulina; Irwan Taufiq Ritonga
Jurnal Reviu Akuntansi dan Keuangan Vol. 11 No. 1: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

This research is aimed to analyze the implementation of Non-Cash Transactions (NCT) in Local Government A and Local Government B by using four dimensions of public policy implementation model, namely communication, resources, disposition, and bureaucracy structure. Moreover, this research also identifies the factors which cause the low implementation of NCT in Local Government A when compared to Local Government B. This research uses the qualitative approach with multiple case studies. Researchers hope to see the comparison of NCT implementation in two different local governments to get more comprehensive picture of the effectiveness of NCT implementation in those local governments. Data collection was carried out through in-depth interviews using a semi-structured interview type and reviews on documents related to the implementation of NCT. The research data were analyzed using a thematic analysis and cross case analysis. The result of this study shows that the implementation of NCT in Local Government A was worse when compared to Local Government B. The factors that led to the low implementation of NCT in Local Government A were the lack NCT socialization to the community, limited facilities and infrastructure, weak commitment of the leader, and the absence of reward and punishment mechanisms.

Mengukur transparansi pengelolaan keuangan daerah di Indonesia: berbasis website Irwan Taufiq Ritonga; Syamsul Syahrir
Jurnal Akuntansi dan Auditing Indonesia Vol. 20 No. 2 (2016)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jaai.vol20.iss2.art4

This study aims to measure the transparency of local financial management in Indonesia by focusing on three main stages (aspects) of local financial management, namely the aspects of planning, implementation, and reporting and accountability of the budget. In addition, this study also aimed to cover up the limitations of previous studies that measure the transparency of local financial management. This research was conducted in 34 provincial governments in Indonesia. The data used is the local financial management of the fiscal year 2016. Observations and data collection commenced on November 1 to 31, 2016 for the first period and the second period began in 1-10 January 2017. The second period carried out to check the availability of the data on the provincial government's official website. Based on observations, it was found that the average level of local transparency management is still very small (low), which is equal to 16.84%. The highest-ranking provincial government is a Provincial Government of Central Java with an index of 50% and the lowest is the Provincial Government of Southeast Sulawesi, Provincial Government of West Sulawesi, Provincial Government of North Maluku, and Provincial Government of West Papua with the index transparency of local financial management respectively of 3.45%.

Analysis on the success factors in determining sales value of taxable object Agustinus Imam Saputra; Irwan Taufiq Ritonga
Jurnal Akuntansi dan Auditing Indonesia Vol 24, No 2 (2020)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jaai.vol24.iss2.art1

This study aims to examine the contradiction in determining Sales Value of Taxable Object (SVTO) in accordance with fair market price in Bantul Regency and Yogyakarta City. This study elaborates the success factors of Yogyakarta City in determining SVTO which approaches the market price. The study used descriptive qualitative method with a case study design. The research data were obtained using in-depth interview and document review. The theoretical basis used was the pressure of isomorphism in institutional theory (DiMaggio & Powell, 1983). The preliminary research was conducted at five Primary Tax Offices of Directorate General of Taxes (DGT) Regional Office in Daerah Istimewa Yogyakarta Province. The respondents of this study were employees of the Revenue and Regional Asset Management Office (BPKAD) Yogyakarta and Financial and Regional Assets Office (BKAD) Bantul. The results show that SVTO determination in Bantul is influenced by normative isomorphism pressure because Bantul follows the group norms of surrounding local governments. On the other hand, SVTO determination in Yogyakarta is influenced by coercive pressure because Yogyakarta tends to follow the laws and regulations. The essential lessons from Yogyakarta City are the readiness of regulations, use of reliable data, incentive provision, increase in the untaxable value of the sales value of taxable object, extensive socialization, and recruitment of appraisers. Bantul should refer to the Laws and Yogyakarta City, as the best practices in determining SVTO. This research can be a preliminary of further research in a broader area or on nationwide level.

A Critical Review of Statement of Government Accounting Standard (SGAS) Regarding Accounting for Investment Irwan Taufiq Ritonga
Journal of Accounting and Investment Vol 22, No 3: September 2021
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Research aims: This article aims to provide a critical review of the Statement of Government Accounting Standard (SGAS) of Indonesia regarding Accounting for Investment (2016 Revision)Design/Methodology/Approach: This article is a critical review, which criticism seen from a philosophical and theoretical point of view.Research findings: There are five issues that need improvement so that SGAS Accounting for Investment becomes better. The five issues are the definition of government investment that is not in line with the vision of government organizations, inconsistency between investment definition and accounting treatment of investment proceeds, lack of comprehensive accounting treatment for negative investment value, inconsistency between investment definition and disclosure terms, inaccuracy of diction or grammar choice, and incomplete glossary.Theoretical contribution/Originality: the arguments presented in this article can be used by scholars who focus on government accounting to develop a theory of government accounting.Practitioner/Policy implication: Findings of this study can be inputs for the Government Accounting Standard Committee (GASC) to improve government accounting standards in Indonesia, especially SGAS of Accounting for Investment.

Co-Authors Abdullah Lathif Elbaaqy Habiby Adriana, Anissa Agustinus Imam Saputra Dwi Windarsih Habiby, Abdullah Lathif Elbaaqy Imansantosa, Prabowo Indra Kesuma Krist Setyo Yulianto Nur Fajri Prabowo, Raden Adiguna Puji Suwarjuwono Rahandiani, Dewi Suwarjuwono, Puji Syahrir, Syamsul Syamsul Syamsul Vira Maulina

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