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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

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PERAN MEDIASI ASIMETRI INFORMASI DAN INSENTIF DALAM KASUS KESENJANGAN ANGGARAN PENDAPATAN ASLI DAERAH Budi Barata Kusuma Utami; Rusdi Akbar
Optimum: Jurnal Ekonomi dan Pembangunan Vol 10, No 1 (2020)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (343.344 KB) | DOI: 10.12928/optimum.v10i1.15757

Abstract

In the private sector budget slack are more dominant due to economic motivational factors such as incentives.In the local government sector there are organizations that operate as profit centers and can be assumed to be the same as the private sector.This study purpose to show empirical evidence about the mediation of information asymmetry and incentives in the phenomenon of budget slack in the Locally-Own Source Revenue Plan.Data collection techniques using primary data.The sample uses Echelon IIIa and IVa officials who work in local government institutions, namely the bureaucrats for collecting local revenue. This study results information asymmetry mediate tothe relationship of participation to budget slack.While incentives do not mediate to he relationship of information asymmetry to budget slack. Results of this study provides empirical evidence that economic factors arenot encourage of budget slack in the local government sector
The Evaluation of Performance Indicators Development: A Study on Indonesian Financial Transaction Report and Analysis Center (PPATK) Dedy Kurniawan; Rusdi Akbar
Journal of Accounting and Investment Vol 22, No 3: September 2021
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (802.402 KB) | DOI: 10.18196/jai.v22i3.11157

Abstract

Research aims: This research aims to evaluate the development of performance indicators using the performance blueprint analysis tools and know what factors are instrumental in the development of performance indicators for public organizations in Indonesia using Institutional Isomorphism point of view.Design/Methodology/Approach: The study comprised qualitative research undertaken at one public organization, the Indonesian Financial Transaction Reports and Analysis Center (PPATK) in Jakarta.Research findings: This study revealed that the PPATK business process was still not optimally aligned with the performance blueprint analysis tools. This study also uncovered eleven factors that play a role in the development of performance indicators: mindset, business process, comfort zone, technical competence, regulation, activity plan, process, drafting, management commitments, monitoring and evaluation, reward and punishment, and performance data management.Theoretical contribution/Originality: This study contributes to knowledge of the institutional isomorphism’s influence, primarily normative isomorphism at a public organization. Also, this research is the first research to use the performance blueprint more thoroughly, with six types of analysis.Practitioner/Policy implication: This study has implications for ministries/institutions and regulatory agencies to implement the performance blueprint in the development process of performance indicators.Research limitation/Implication: The limitations of this study are that the results of the performance blueprint analysis tools did not yet have the criteria as the basis for assessment of findings, and this research only employed a qualitative method; therefore, the resultant conclusions are still minimum.
Analysis of the Prospect of Implementing Activity-Based Costing (ABC) in Governmental Organisations: A Study at the State Treasury Office Jakarta IV Tri Priyatmo; Rusdi Akbar
Journal of Accounting and Investment Vol 20, No 1: January 2019
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1257.505 KB) | DOI: 10.18196/jai.2001105

Abstract

This research aims to analyse the prospect of implementing Activity-Based Costing (ABC) at governmental organisations in Indonesia. The study aims to answer two research questions: how can we calculate the unit cost of products using the ABC method in a governmental organisation? (RQ1); and, what is the prospect of implementing ABC in governmental organisations? (RQ2). The study comprises qualitative research undertaken at one governmental organisation, that of the State Treasury Office (KPPN) Jakarta IV. The research reveals that the ABC method can be used to calculate the unit cost of products in KPPN Jakarta IV, and also to obtain a conceptual framework by which it is possible to conclude that the ABC method has a positive outlook as an analytical tool. However, one of the study’s research objects, the prospect of implementing the ABC method in this research, cannot be generalised for all governmental organisations in Indonesia. However, based on the results of this research, it can be stated that there is a shared understanding of the potential for the implementation of the ABC method in the future. This study is the first of its kind to investigate this topic and will yield new insight within the literature on the ABC method in Indonesia.
Indonesian Local Government’s Accountability and Performance: The Isomorphism Institutional Perspective Muhammad Ahyaruddin; Rusdi Akbar
Journal of Accounting and Investment Vol 19, No 1: January 2018
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (311.313 KB) | DOI: 10.18196/jai.190187

Abstract

This research aims to explore the accountability and performance of government agency in perspective of institutional theory. It analytically answer two research questions: Do institutional isomorphism exist in the implementation of performance measurement system and accountability in public sector organizations? (RQ1) and Do government agencies actually use performance measurement information to aid decision-making and help plan for future performance improvement? (RQ2). This study is a qualitative research to answer two research question proposed with use semi-stuctured and open interview from SKPD officers in the local government of Yogyakarta Province. The results of interview were analyzed use thematic content analysis. Our finding show that three form of institutional isomorphism (coersive, mimetic and normative) were existed in the implementation of performance measurement system and accountability in public sector organizations. This result also show an interesting finding in government agency that performance information who reported in LAKIP was only a formality. The information content in LAKIP is not used as feedback to aid decision-making and plan for future performance improvement.
ACCOUNTABILITY AND PERFORMANCE: EVIDENCE FROM LOCAL GOVERNMENT Mesri Welhelmina Nisriani Manafe; Rusdi Akbar
Journal of Indonesian Economy and Business (JIEB) Vol 29, No 1 (2014): January
Publisher : Faculty of Economics and Business, Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (721.543 KB) | DOI: 10.22146/jieb.6213

Abstract

Local government accountability attracts attention since the issuance of the Presidential Instruction Number 7 of 1999 on Accountability Reporting of the Performance of Government Institutions (Instruksi Presiden No. 7 Tahun 1999 tentang Laporan Kinerja Instansi Pemerintah). In practice, this accountability is not as was expected. One indication of the causal factor of the failure of the accountability implementation program is that it is considered as an obligation to describe and to justify the behavior of the accountability actors. The objective of this study is to empirically examine the correlation between the requirements of various types of accountability with negative perception of the work context and the work performance of the accountability actors. It contributes to the empirical evidence for the correlation among the various types of accountability obligation and the work performance based on the institutional theory with mixed method, which is a quantitative approach with PLS and a qualitative approach with thematic analysis. Its samples are 201 SKPD officers in the local government of Nusa Tenggara TimurProvince. The results of the study show that the conflict in the accountability requirement has significant impact on the work context with negative perception at different levels, but does not have any significant impact on the work performance of the accountability actors.
THE INFLUENCE OF INFORMATION, ORGANIZATIONAL OBJECTIVES AND TARGETS, AND EXTERNAL PRESSURE TOWARDS THE ADOPTION OF PERFORMANCE MEASUREMENT SYSTEM IN PUBLIC SECTOR Anthonius H. Citra Wijaya; Rusdi Akbar
Journal of Indonesian Economy and Business (JIEB) Vol 28, No 1 (2013): January
Publisher : Faculty of Economics and Business, Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (231.418 KB) | DOI: 10.22146/jieb.6230

Abstract

This research studies the use of performance measurement systems (PMS) in public sector. It provides empirical evidence on the influencing factors determined by the use of PMS in Indonesian local government. Institutional theory, especially institutional isomorphism, is utilized as a theoretical lens to further explain the findings. The factors under examination are information, goals and objectives of the organization and external pressure. The context of the study is the Provincial Government of Yogyakarta (including Bantul, Gunungkidul, Kulonprogo, Sleman, and the City of Yogyakarta). This research uses mixed research method and employs Partial Least Square (PLS) and Thematic Content Analysis (TCA) to analyze and interpret the data. The results shows that information and external pressures have a positive and significant effect on the use of PMS in local government operations. In turn, information regarding incentive has a positive and significant effect on the use of PMS. In short, goals and objectives of the organization, information and external pressures influence the use of PMS. 
FACTORS INFLUENCING THE SUCCESS OF PERFORMANCE MEASUREMENT: EVIDENCE FROM LOCAL GOVERNMENT Herlina Primarisanti; Rusdi Akbar
Journal of Indonesian Economy and Business (JIEB) Vol 30, No 1 (2015): January
Publisher : Faculty of Economics and Business, Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (509.772 KB) | DOI: 10.22146/jieb.7334

Abstract

There were only a few government institutions in Indonesia capable of preparing good accountability reports. Based on the survey conducted in the Special District of Yogyakarta, the study aimed to empirically examine the influencing factors in the development of the measure-ment system of performance, performance accountability and the use of performance informa-tion. Additionally, it also tried to interpret and to explain empirical evidence in the perspective of the institutional theory. The institutional theory was used to find out the extent to which the development of the measurement system of the performance, the performance accountability and the use of the performance information was influenced because of the presence of coercive, mimetic and normative isomorphism phenomena. The study used mixed methods that combined quantitative and qualitative study approaches simultaneously and a sequential explanatory strategy. It used Partial Least Square (PLS) analysis to test the hypotheses. It gave evidence that training, incentives and authority in decision making had significant impacts on the development of the measurement of the performance, the performance accountability and the use of the performance information. It contributed to the understanding of the influencing factors of the development of the measurement system of the performance, the performance accountability and the use of the performance information in order to improve the measurement system of the performance of government institutions.Keywords: performance measurement system, performance accountability, the used of performance information and mixed methods.
THE RELATIONSHIP BETWEEN THE USE OF A PERFORMANCE MEASUREMENT SYSTEM, ORGANIZATIONAL FACTORS, ACCOUNTABILITY, AND THE PERFORMANCE OF PUBLIC SECTOR ORGANIZATIONS Muhammad Ahyaruddin; Rusdi Akbar
Journal of Indonesian Economy and Business (JIEB) Vol 31, No 1 (2016): January
Publisher : Faculty of Economics and Business, Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (467.966 KB) | DOI: 10.22146/jieb.10317

Abstract

This research studies the accountability and performance of public sector organizations. It provides empirical evidence about the relationship between the use of a performance measurement system and the organizational factors of accountability and organizational performance. We investigate the three roles of a performance measurement system (its operational use, incentive use, and exploratory use), and three organizational factors (contractibility, the legislative mandate, and management commitment). A mixed method approach with squential explanatory design was used to answer the research question. The hyphoteses testing used Structural Equation Modelling-Partial Least Square (SEM-PLS). Our findings were based on survey data from 137 SKPD officers in the local government of Yogyakarta Province, and showed that management commitment had a positive association with accountability and organizational performance. We also found a positive association between the legislative mandate and accountability. However, this research did not find any significant association among the three roles of the performance measurement system with accountability and organizational performance. Based on the institutional theory, our findings show substantial contributions by the institutional isomorphism, which was used in an appropriate manner to explain the context of public sector organizations, especially in the local government of Yogyakarta Province.Keywords: the use of performance measurement system, organizational factors, accountability, mixed method
THE EFFECT OF INTERNAL AND EXTERNAL ACCOUNTABILITY, JOB MOTIVATION AND EDUCATION ON LOCAL GOVERNMENT OFFICIAL’S PERFORMANCE Kathleen Asyera Risakotta; Rusdi Akbar
Journal of Indonesian Economy and Business (JIEB) Vol 33, No 3 (2018): September
Publisher : Faculty of Economics and Business, Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (222.829 KB) | DOI: 10.22146/jieb.13921

Abstract

This study aims to empirically analyze the influence of internal and external accountabilities, job motivation and education on the performance of local government officials with organizational commitment as the intervening variable. This study used a mixed method that consists of Partial Least Square (PLS) for the analysis of the quantitative and a thematic content analysis for the qualitative approach. The sample includes 224 government officers from the Provincial Government of Maluku Province and Ambon City Council. The result of this study shows that internal accountability, job motivation and organizational commitment have a positive influence on the performance of the local government employees, while both external accountability and education do not play a positive role in their organizational commitment. These are the driving factor for organizations to improve the accountability and performance of government institutions, so that good governance may occur in the future. The results of this study could be used as advices to local governments on their employee training programs in order to improve the performance of the employees of local government agencies. 
Mengevaluasi Sistem Pengukuran Kinerja di Instansi Publik: Studi pada Badan Penanggulangan Bencana Daerah Fiko Rahardito Baskoro; Rusdi Akbar
Jati: Jurnal Akuntansi Terapan Indonesia JATI Vol 1, No 2: October 2018
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jati.010206

Abstract

Penelitian ini bertujuan untuk mengevaluasi indikator kinerja yang disusun BPBD khususnya di DIY serta mengidentifikasi faktor-faktor yang timbul dalam penyusunan indikator kinerja. Desain penelitian ini menggunakan pendekatan deskriptif kualitatif. Teknik analisis data mengacu pada teknik analisis Hutter-Hennink yang terdiri atas tahap pengembangan koda, ulasan mendalam, perbandingan, kategorisasi, dan konseptualisasi. Teknik pengumpulan data menggunakan metoda dokumentasi, wawancara, dan studi pustaka. Hasil evaluasi cetak biru kinerja menunjukkan bahwa indikator kinerja yang disusun BPBD DIY memiliki kesesuaian logis serta munculan yang berbasis pada dampak untuk masyarakat. Namun, indikator kinerja BPBD DIY belum berorientasi pada kualitas baik upaya maupun hasil serta belum mengidentifikasikan penyedia layanan dalam aktivitasnya. Adapun munculan desa tangguh tetap terhitung menunjukkan kesesuaian logis karena lingkup desa di DIY sebesar 75% dan satuan wilayah lainnya sudah menjadi fokus organisasi lain, berdasarkan hasil triangulasi dokumen dengan wawancara. Selanjutnya, ber-dasarkan kategorisasi koda-koda yang disusun, dapat disimpulkan bahwa terdapat beberapa faktor yang hadir dalam penyusunan indikator kinerja BPBD DIY. Faktor-faktor tersebut yakni dukungan (pendampingan dan pelatihan), persepsi, proses pembentukan, serta pengawasan dan apresiasi (monev dan “hadiah-hukuman” dari Gubernur) yang berperan bagi komponen organisasi (utamanya personel) untuk menyusun SAKIP sekaligus merealisasi tujuan organi sasi yakni penurunan risiko bencana.  Selain itu, peneliti juga menemukan gejala isomorfisma normatif di dalam sistem pengukuran kinerja BPBD DIY.
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