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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 Manajemen Perbendaharaan Jurnal Akuntansi dan Keuangan Indonesia ABIS: Accounting and Business Information Systems Journal Riset Akuntansi dan Keuangan Indonesia
Rusdi Akbar
Departemen Akuntansi, Fakultas Ekonomika Dan Bisnis, Universitas Gadjah Mada
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Social Sciences

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Komitmen Afektif Manajemen, Implementasi Sistem Pengukuran Kinerja, Akuntabilitas, dan Kinerja Organisasi Publik dalam Perspektif Teori Institusional dan Teori Strukturasi Inung Pratiwi; Rusdi Akbar
Jurnal Akuntansi Keuangan dan Bisnis Vol 11 No 1 (2018): Jurnal Akuntansi Keuangan dan Bisnis Vol.11 No.1, Mei 2018
Publisher : Politeknik Caltex Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (411.097 KB)

Abstract

Penelitian ini bermaksud mengembangkan teoritikal model proses institusionalisasi sistem pengukuran kinerja (SPK) dan akuntabilitas menggunakan perspektif teori institusional dan teori strukturasi. Institusionalisasi SPK dan akuntabilitas di sebuah organisasi tidak dapat lepas dari dorongan pihak eksternal. Namun, berhasil atau tidaknya proses institusionalisasi sistem baru tersebut bergantung bagaimana individu (agen) dalam organisasi tersebut melakukan rutinitas-rutinitas yang menjadi tuntutan pihak eksternal.Penelitian ini menggunakan metode campuran dengan desain eksplanatori sekuensial. Pengumpulan data menggunakan survei dan wawancara. Sampel yang digunakan dalam penelitian ini adalah 99 manajemen SKPD di kabupaten dan kota di DIY. Hasil analisis data dari kedua pendekatan menunjukkan bahwa manajemen di instansi pemerintah masih sangat mempertimbangkan tekanan institusional, khususnya koersif dan mimetik dalam mengimplementasikan SPK dan akuntabilitas. Namun, tekanan eksternal tersebut kurang mampu mempengaruhi belief dan nilai individu internal organisasi melalui rutinitas-rutinitas yang harus dilakukan. Berdasarkan perspektif teori institusional dan teori strukturasi dapat dikatakan bahwa proses institusionalisasi SPK dan akuntabilitas kurang berjalan dengan baik.
HUBUNGAN FAKTOR INTERNAL INSTITUSI DAN IMPLEMENTASI SISTEM AKUNTABILITAS KINERJA INSTANSI PEMERINTAH (SAKIP) DI PEMERINTAH DAERAH Sofyani, Hafiez; Akbar, Rusdi
Jurnal Akuntansi dan Keuangan Indonesia Vol. 10, No. 2
Publisher : UI Scholars Hub

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Abstract

The purpose of this study was to examine the association between technical, organizational, individual characteristics of local government officials factors and the implementation of performance measurement systems (PMS) in local government. The study was conducted in territory of local government of Yogyakarta Special Region (DIY). The samples are local government officials in Satuan Kerja Perangkat Daerah (SKPD) who are directly involved in the implementation of the Performance Accountability System for Government Entity (SAKIP) and reporting Performance Accountability Reports for Government Entity (LAKIP). The results found the factors that positively and significantly associated with implementation of a PMS were organizational factors, namely: training and organization’s response are open to change, and the individual characteristics factors, namely: high self-efficacy and conscientiousness trait.
Factors Influencing The Use of Local Government Performance Information: Institutional Theory Perspective Wia Rizqi Amalia; Rusdi Akbar
Jurnal Internasional Bisnis, Humaniora, Pendidikan dan Ilmu Sosial Vol 3 No 1 (2021): International Journal of Business, Humanities, Education and Social Sciences
Publisher : Universitas Teknologi Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46923/ijbhes.v3i1.98

Abstract

Performance information is used for strategic planning, budgeting, program management, supervision, and evaluation. This performance information is also reported to the external parties. This study aims to examine the factors that influence the use of local government performance information based on institutional theory perspective. Triangulation methods are used to analyze and interpret data. Hypothesis testing is carried out in the quantitative phase using Partial Least Square, then followed by thematic analysis in the qualitative phase. The results showed that technical and organizational factors did not affect the use of performance information, while cultural factors empirically had a significant effect on the use of performance information. Based on the institutional theory perspective, the use of performance information is driven by institutional isomorphism in the form of coercive, mimetic, and normative pressures. The results of this study are expected to contribute to local governments paying attention to cultural factors in optimizing the use of performance information.
Determinan Penghambat Penyerapan Anggaran: Studi Empiris pada Provinsi Riau Devina Rosa Sitepu; Tri Priyatmo; Rusdi Akbar
Jurnal Manajemen Perbendaharaan Vol 5 No 1 (2024): Jurnal Manajemen Perbendaharaan
Publisher : Direktorat Sistem Perbendaharaan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33105/jmp.v5i1.509

Abstract

The World Bank asserts that developing countries, such as Indonesia, encounter challenges in budget utilization, known as slow and back-loaded. This research aims to identify the factors that cause budget absorption to be not optimal in local governments in Riau Province. This research uses mixed methods with an explanatory sequential approach. Primary data was obtained from the results of questionnaire answers to 202 SKPD heads and FGDs by the BPKP Middle Auditor for Riau Province along with five representatives of the Head of BPKAD in Riau. Based on quantitative analysis, it was concluded that partially, external factors, namely concerns about being exposed to cases by APH, had the greatest influence on budget absorption, which was not yet optimal. The results of the qualitative analysis encourage benchmarking, professional relationship guidelines with APH, a two-year budget, as well as integration of procurement and risk management.
Aspek yang Berperan pada KinerjaPengelolaan Keuangan Desa dan Perkembangan Status Desa (Studi pada Desa Nusapati dan Desa Peniraman Kabupaten Mempawah) Pramita, Heta Agus; Akbar, Rusdi
ABIS: Accounting and Business Information Systems Journal Vol 12, No 1 (2024): February
Publisher : Master in Accounting Program

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22146/abis.v12i1.98393

Abstract

Penelitian ini bertujuan untuk mendapatkan bukti-bukti empiris tentang aspek yang memengaruhi pengambilan putusan dalampengelolaan keuangan desa berdasarkan status perkembangan desa. Selain itu, penelitian ini juga ingin mengetahui eksistensi tekanan isomorfik yang diduga memengaruhi perilaku aparatur desa dalam menjalankan pemerintahan desa. Objek penelitian ini adalah Desa Nusapati dan Desa Peniraman Kec.Sungai Pinyuh Kabupaten Mempawah Provinsi Kalimantan Barat. Partisipan penelitian ini adalah kepala desa beserta perangkat desa yang terlibat secara langsung dalam proses pengelolaan keuangan desa serta pejabat yang bertanggung jawab membidangi desa pada dinas terkait. Penelitian ini merupakan penelitian kualitatif dengan pendekatan studi kasus. Data utama didapatkan melalui wawancara mendalam terhadap partisipan untuk selanjutnya ditindaklanjuti kesesuaiannya dengan data dari dokumen yang telah dikumpulkan. Hasil dari penelitian menunjukkan bahwa perkembangan status desa tidak memengaruhi pemerintah desa dalam melakukan pengelolaan keuangan desa. Program dan kegiatan yang dilaksanakan dalam pengelolaan keuangan desa dilaksanakan berdasarkan kebutuhan masyarakat yang diperoleh dari hasil musyawarah desa. Peneliti juga menemukan eksistensi isomorfisma kelembagaan pada pemerintah desa yang memengaruhi perilaku aparatur desa dalam menentukan dan melaksanakan kegiatan pengelolaan keuangan desa.
Analisis Pengaruh Belanja Modal terhadap Aset Tetap dan Ekuitas Pemerintah Daerah di Provinsi Riau Priyatmo, Tri; Rahayu, Winarni; Akbar, Rusdi
Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan Publik Vol 9 No 2 (2024): Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan
Publisher : Direktorat Jenderal Perbendaharaan, Kementerian Keuangan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33105/itrev.v9i2.893

Abstract

Nearly two decades since the Indonesian government’s financial reports began to be prepared in 2004, the government’s equity growth ratio has generally experienced a downward trend. This condition also occurs at the regional government level in Riau Province. Asset components, especially fixed assets, strongly influence government equity. Government fixed assets are formed from capital expenditures carried out every year. However, to date, the capital expenditure implemented by the government has not been able to encourage an increase in fixed assets and government equity. This research aims to measure the effect of capital expenditure on local government fixed assets. The analysis uses panel regression data consisting of cross-sectional data from eight districts/cities in Riau Province and time series data for 2015-2021. The data was processed using the E-Views 12 and SPSS 25 applications. The study results concluded that capital expenditure significantly positively influences fixed assets in local governments that have routine land capital expenditure every year. Every Rp. 1 increase in capital expenditure will affect an increase of Rp. 0.64 in local government fixed assets. In contrast, fixed assets are not significantly affected by capital expenditures in local governments, with irregular annual capital expenditures for land. These findings can enrich the literature and provide a new perspective for policymakers to increase government equity through land capital expenditure and improve the quality of fixed asset management, including evaluating fixed asset depreciation policies.
Perhitungan Biaya Sekolah terhadap Penerimaan Dana Bantuan Operasional Sekolah Daerah (Studi Komparasi pada SMP Negeri 4 Pakem dan SMP Al-Azhar Di Kabupaten Sleman) Lakadjo, Harry Fadholi; Akbar, Rusdi
ABIS: Accounting and Business Information Systems Journal Vol 13, No 1 (2025): February
Publisher : Master in Accounting Program

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22146/abis.v13i1.105070

Abstract

IntisariTujuan penelitian ini adalah untuk menganalisis proses perhitungan biaya sekolah dengan analisis cost volume profit dalam menentukan break even point pada SMP Negeri 4 Pakem dan SMP Islam Al-Azhar 26 Yogyakarta. Selain itu, penelitian ini juga bertujuan untuk menganalisis kecukupan dan kebutuhan dana bantuan operasional sekolah daerah yang diterima pada SMP Negeri 4 Pakem dan SMP Islam Al-Azhar 26 Yogyakarta. Penelitian ini menggunakan metode penelitian kualitatif dengan pendekatan studi kasus. Terdapat dua jenis sumber data yang digunakan dalam penelitian ini, yaitu data primer yang diperoleh melalui wawancara mendalam kepada kepala sekolah dan bendahara sekolah dari masing-masing SMP Negeri 4 Pakem dan SMP Islam Al-Azhar 26 Yogyakarta dan data sekunder yang didapatkan melalui dokumen lembar validasi pertangggungjawaban dana BOS reguler, dana BOSDA, dan dokumen lainnya yang sah pada tahun 2022. Temuan penelitian dari hasil perhitungan biaya yang dilakukan bahwa break even point pada SMP Negeri 4 Pakem sebesar Rp788.205.764 dan SMP Islam Al-Azhar 26 Yogyakarta sebesar Rp9.708.375.55. Penerimaan dana BOSDA untuk SMP Negeri 4 Pakem dinilai masih kurang untuk membiayai 8 standar nasional pendidikan, sedangkan untuk SMP Islam Al-Azhar 26 Yogyakarta dinilai sudah cukup untuk membiayai program dan kegiatan sekolah. Selain itu, dalam proses perhitungan biaya terbagi dalam tiga tahapan, yaitu perencanaan, pengelolaan, dan pelaporan. Kontribusi penelitian ini adalah dapat menambah literatur dan pemahaman bagi kepala sekolah dan bendahara untuk melakukan perhitungan biaya sekolah yang cermat
The Effectiveness of Internal Audit Office’s Roles: Evidence from Indonesia’s State-Owned University Wulandari, Eva; Rusdi Akbar
Riset Akuntansi dan Keuangan Indonesia Vol. 11 No. 1 (2026): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v11i1.13232

Abstract

This study investigates the factors influencing the effectiveness of Internal Audit Office (IAO) in State-Owned University (SOU) in Indonesia. An explanatory sequential mixed method was employed on the data collected from the chairperson or members of the IAO and also management of 31 SOU in Indonesia. PLS-SEM is utilized to analyze the effect of independence, competence, management support, and the relationship between internal and external auditors on the effectiveness of the Internal Audit (IA). Thematic content analysis was used to map the results of interviews with selected participants to explain how the factors affect the effectiveness of the IA. The test results show that competence, management support, and the relationship between internal and external auditors have a significant positive effect on the effectiveness of IA, while independence has no significant effect. The practice of IA at SOU shows the existence of coercive isomorphism in the presence of rules governing the formation and tasks of IA. The existence of encouragement from professional organizations to certify internal auditors in SOU shows the existence of normative isomorphism.
Mengevaluasi Sistem Pengukuran Kinerja di Instansi Publik: Studi pada Badan Penanggulangan Bencana Daerah Baskoro, Fiko Rahardito; Akbar, Rusdi
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.
Budget performance information use: Institutional theory perspectives in indonesia’s ministry of finance Purnamasuri, Rinai; Akbar, Rusdi
Journal of Accounting and Investment Vol. 27 No. 2: May 2026
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v27i2.30982

Abstract

Research Aims: This study examines how Budget Performance Evaluation (Evaluasi Kinerja Anggaran, BPE) results are utilized within the Ministry of Finance and explains the institutional mechanisms that drive or constrain their use in performance-based budgeting. Specifically, the study examines how institutional pressures, organizational logics, and actors' agency shape the use of BPE in budget management practices. Research Design and Methods: This study employs a qualitative single-case study design focusing on the Ministry of Finance of the Republic of Indonesia as a critical case in the national budgeting system. Primary data were collected through in-depth semi-structured interviews with 11 informants involved in planning, budgeting, budget implementation, monitoring and evaluation, and budget review. The data were analyzed using thematic analysis supported by document analysis. Research Findings: The findings show that BPE results are used in two main forms: symbolic or accountability-oriented use and instrumental or improvement-oriented use. However, the utilization remains uneven and only partially institutionalized. BPE results are used more extensively for accountability, reporting, implementation monitoring, planning, budgeting, and budget review, while benefit and context evaluation results remain underused. The use of BPE results is shaped by coercive and normative isomorphic pressures, the coexistence of public administration and performance-oriented logics, and the Bureau of Planning and Finance's emergence as a collective institutional entrepreneur. The study also finds that perceived usefulness and information-system quality condition the extent to which BPE results are substantively used. Theoretical Contribution: This study contributes to the literature on performance information use and performance-based budgeting by integrating institutional isomorphism, institutional logic, and institutional entrepreneurship within a single analytical framework. It shows that the use of performance information is shaped by the interaction among institutional pressure, organizational meaning, and actor agency, rather than by formal regulation alone. Practitioner Implication: The findings suggest the need for clearer regulatory guidance on how BPE results should be used in planning, budgeting, budget review, and performance improvement. They also highlight the importance of improving the relevance, actionability, quality, and dissemination of BPE results, particularly for benefit and context evaluation, so that performance information can better support organizational learning and budget decision-making.
Co-Authors Ahyaruddin, Muhammad Anthonius H. Citra Wijaya Anthonius H. Citra Wijaya Baskoro, Fiko Rahardito Budi Barata Kusuma Utami Dedy Kurniawan Devina Rosa Sitepu Dwi Winarni Eva wulandari, Eva 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 Purnamasuri, Rinai Rahayu, Winarni Tri Priyatmo Tri Priyatmo Wia Rizqi Amalia