Article Per Year (5 Year)
p-Index From 2021 - 2026
1.116
P-Index
This Author published in this journals
All Journal Jurnal Akuntansi & Auditing Indonesia Optimum : Jurnal Ekonomi dan Pembangunan Journal of Indonesian Economy and Business Journal of Accounting and Investment Jati: Jurnal Akuntansi Terapan Indonesia Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan Publik JURNAL AKUNTANSI The Indonesian Journal of Accounting Research International Journal of Business, Humanities, Education and Social Sciences (IJBHES) Solusi: Jurnal Kajian Ekonomi dan Bisnis Jurnal Akuntansi Keuangan dan Bisnis Jurnal Akuntansi dan Keuangan Indonesia ABIS: Accounting and Business Information Systems Journal
Rusdi Akbar
Departemen Akuntansi, Fakultas Ekonomika Dan Bisnis, Universitas Gadjah Mada
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Social Sciences

Published : 27 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search
Journal : Jurnal Akuntansi

 1 
Hubungan karakteristik pegawai pemerintah daerah dan implementasi sistem pengukuran kinerja: Perspektif ismorfisma institusional Hafiez Sofyani; Rusdi Akbar
Jurnal Akuntansi dan Auditing Indonesia Vol. 19 No. 2 (2015)
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.vol19.iss2.art6

Abstract

Tujuan penelitian ini untuk menguji hubungan karakteristik pemerintah daerah menuju penerapan performance measurement systems (PMS). Penelitian ini juga menginvestigasi fenomena isomorfisma institusional yang berhubungan dengan penerapan PMS. Penelitian ini menggunakan pendekatan metode campuran seperti two-stage sequential explanatory. Langkah pertama menguji hipotesis menggunakan Structural Equation Modeling (SEM), dan langkah kedua menggunakan deductive thematic analysis. Penelitian ini menemukan self-efficacy dan conscientiousness berhubungan denganpenerapan PMS. Kemudian, penerapan PMS dipicu dan memicu fenomena isomorfisma yang berbeda seperti koersif, mimetic dan normatif. 
Akuntabilitas dan kinerja instansi pemerintah: semu atau nyata? Muhammad Ahyaruddin; Rusdi Akbar
Jurnal Akuntansi dan Auditing Indonesia Vol 21, No 2 (2017)
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.vol21.iss2.art3

Abstract

This research aims to analyze factors driving the accountability and performance of government as well as exploring qualitatively about accountability and performance of government agencies. In particular, this study examines the effect of incentives, regulations, and management commitment on government accountability and performance. Mixed method approach was used to answer research questions. Hypotheses were tested using SEM-PLS. Data analysis of the study involved 137 SKPD officers in districts/cities in Yogyakarta Special Region (DIY) and five respondents as key informants. The results of the study found that management commitment has significant effect on accountability and government performance. In addition, regulatory also have significant effect on accountability. The findings also reveal the coercive pressure that exists in implementing accountability and government performance. This concludes that reporting of accountability and government performance in DIY was only limited to the formalities to meet regulatory obligations, so that this indicates a pseudo-performance. In the context of institutional theory, this study demonstrates significant contribution to the development of institutional isomorphism in public sector organizations, particularly local governments.
Co-Authors Ahyaruddin, Muhammad Anthonius H. Citra Wijaya Anthonius H. Citra Wijaya Baskoro, Fiko Rahardito Budi Barata Kusuma Utami Dedy Kurniawan Dwi Winarni Fiko Rahardito Baskoro Hafiez Sofyani Hafiez Sofyani Herlina Primarisanti Herlina Primarisanti Herlina Primarisanti, Herlina Inung Pratiwi Kathleen Asyera Risakotta Lakadjo, Harry Fadholi Mesri Welhelmina Nisriani Manafe Mutiara Maimunah Pramita, Heta Agus Priyatmo, Tri Rahayu, Winarni Tri Priyatmo Wia Rizqi Amalia