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All Journal Benefit: Jurnal Manajemen dan Bisnis Jurnal Ekonomi dan Bisnis Journal of Public Administration Studies Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu)
Gustin Tanggulungan
Universitas Kristen Satya Wacana
Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Library & Information Science Social Sciences Other

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PENGARUH REPUTASI DAN UKURAN ORGANISASI TERHADAP KINERJA ORGANISASI NIRLABA DI INDONESIA Wahyuningsih, Kristin; Tanggulungan, Gustin
Benefit Volume 18 No 2 Desember 2014
Publisher : Universitas Muhammadiyah Surakarta

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

Abstract

The percentage of non-profit organization revenue allocation to program expense beside administratif expense is an indicator of organizational performance. This research aims to test the organizational characteristik of non-profit organization on  its performance. The samples consist of 9 non-profit organizations in Indonesia based on its financial statement from 2007 to 2010. Testing was conducted through a simple regression analysis and a regression intervening with the size of the organization as the intervening variable. The results shows that the organization’s reputation has significant and positive effect toward the size of the organization but negative effect towards the performance of organizations. The size of organization (total revenue and total assets) have significant and negative effect on the performance of non-profit organizations. The total revenues and total assets mediate perfectly the relationship between organization’s age and the performance of non-profit organization.
Audit Internal Universitas X: Suatu Refleksi David Adechandra Ashedica Pesudo; Marwata Marwata; Gustin Tanggulungan
Jurnal Ekonomi dan Bisnis Vol 20 No 1 (2017)
Publisher : Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (419.22 KB) | DOI: 10.24914/jeb.v20i1.473

Abstract

The purpose of this study is to provide empirical evidence on the dynamics of the operation of internal audit function at a private university by describing various factors that influence the operation of internal audit function in universities. More specifically, this study describes the conditions of various factors that influence the effectiveness of internal audit function in nonprofit organizations identified by Ahmad et al., (2009) in a specific organizational context of a private university. We use a qualitative case study approach as our research strategy and analysis. We generate our research data by conducting in-depth interviews with various informants who have sufficient information on the internal audit activities at our case. Our study shows that the dynamics of the operation of internal audit function is affected by various supporting factors, namely the number of internal audit staff, cooperation from auditee, competence/ knowledge of audit techniques, follow-up actions of audit findings, recommendations of auditees/ management, and audit experience. We also identify some factors that do not support the dynamics of the operation of internal audit function, namely top management commitment, training, independence, organizational changes in the internal audit division, auditees’ perception on internal audit function, and human resources.Abstrak Penelitian ini bertujuan untuk menyediakan bukti empiris tentang dinamika beroperasinya fungsi audit internal dalam sebuah universitas swasta dengan mendeskripsikan berbagai faktor yang mempengaruhi keefektifan fungsi audit internal di sebuah universitas. Secara khusus, studi ini mendeskripsikan kondisi berbagai faktor yang mempengaruhi keefektifan fungsi audit internal dalam organisasi nirlaba yang diidentifikasi oleh Ahmad et al.., (2009) dalam suatu konteks organisasi sebuah universitas swasta. Studi ini menggunakan strategi penelitian studi kasus dengan menggunakan pendekatan kualitatif untuk menganalisis data. Wawancara mendalam dengan berbagai pihak yang memiliki pengetahuan tentang kegiatan audit internal di universitas yang menjadi studi kasus menjadi sumber utama data untuk studi ini.  Penelitian ini menunjukkan bahwa dinamika beroperasinya fungsi audit internal universitas swasta yang menjadi studi kasus dipengaruhi oleh berbagai faktor. Beroperasinya fungsi audit internal di organisasi dipengaruhi oleh sejumlah faktor yang bersifat mendukung  yaitu jumlah staf audit internal, kerjasama dari auditee, kompetensi/pengetahuan tentang teknik audit, tindakan pada temuan audit dan rekomendasi oleh auditee/manajemen, dan pengalaman audit. Sementara itu, sejumlah faktor bersifat tidak mendukung  bagi beroperasinya fungsi audit internal, yaitu komitmen dari manajemen puncak, pelatihan, independensi, perubahan dalam organisasi divisi audit internal, persepsi dari auditee terhadap fungsi audit internal, dan sumber daya.
Cultural Heritage Accounting for Participatory Governance: A Participatory Action Reseach in Pata'padang Village Tanggulungan, Gustin; Sukoharsono, Eko Ganis; Djamhuri, Ali; Purwanti, Lilik
JPAS (Journal of Public Administration Studies) Vol. 8 No. 2 (2023)
Publisher : Brawijaya University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jpas.2023.008.02.3

Abstract

The study analyzes the practices of community participation in the initiation of sustainable cultural-tourism development. It will examine the accounting process in this field. In participatory action research, academics, local social actor and local government were collaboratively working as research teams. Actions that are also research methods are FGDs, interviews, and a study tour. The result of the project was a list of cultural heritage as accounting information for the development of tourist attractions and the formation of the Tourist Awareness Group (Pokdarwis) institution which marks the establishment of cohesion among research participants. Data analysis involves thematic analysis and reflection. The research indicated that activities related to the accounting process can serve as a participatory governance mechanism when designed as a value-added process and facilitated by the government's willingness to accept community-initiated activities.
KINERJA KEUANGAN PERUSAHAAN TEKSTIL DAN GARMEN SEBELUM DAN SELAMA PANDEMI COVID-19 Pattiruhu, Dionisius Christopher Septa Hernawan; Tanggulungan, Gustin
Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Vol 3 No 3 (2024)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/jiaku.v3i2.6801

Abstract

This study aims to obtain empirical evidence and compare the financial performance conditions of companies in the textile and garment industry before and during the COVID-19 pandemic. The textile and garment industry is in the third highest position of Indonesian industry. The research data is secondary data obtained from the Indonesia Stock Exchange. Using a purposive sampling technique, 10 textile and garment companies were selected in the 2018-2022 period. The data were analyzed using financial ratios including liquidity, solvency, profitability, and activity ratios. The Wilcoxon test was used to test the difference in the company's financial performance in the period before and during the Covid-19 pandemic with Microsoft Excel and SPSS 27. The results show that the financial performance of textile and garment companies in Indonesia during the observation period was quite diverse. The difference test informs of differences in DER and TATO. However, there was no difference in performance based on CR, QR, DAR, NPM, ROA, GPM, and ITO. Companies that made extensive asset investments before the pandemic showed worse DER and TATO during the pandemic. Companies that were innovative in producing PPE showed better performance.
Mekanisme Good Corporate Governance Dan Financial Distress Pada Manajemen Laba Perusahaan Asuransi Sari, Amalia Vinda Astri Puspita; Tanggulungan, Gustin
Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Vol 3 No 4 (2024)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/jiaku.v3i4.7147

Abstract

Kecurangan akademik masih menjadi masalah serius dalam dunia pendidikan, khususnya di kalangan mahasiswa. Penelitian ini bertujuan untuk menguji pengaruh faktor tekanan, kesempatan, rasionalisasi, kemampuan, dan arogansi terhadap kecurangan akademik di kalangan mahasiswa akuntansi Fakultas Ekonomi dan Bisnis Universitas Kristen Satya Wacana. Dengan menggunakan pendekatan kuantitatif, data primer dikumpulkan melalui penyebaran kuesioner kepada 115 mahasiswa angkatan 2020 yang dipilih secara acak. Data yang diperoleh dianalisis menggunakan analisis statistik deskriptif, uji kualitas data, uji asumsi klasik, dan uji regresi linear berganda dengan bantuan perangkat lunak SPSS versi 26. Hasil penelitian menunjukkan bahwa faktor tekanan, kesempatan, dan rasionalisasi memiliki pengaruh signifikan terhadap kecurangan akademik. Sebaliknya, faktor kemampuan dan arogansi tidak menunjukkan pengaruh signifikan terhadap perilaku kecurangan akademik di kalangan mahasiswa. Temuan ini memberikan wawasan penting bagi pengembangan kebijakan pendidikan dan program pencegahan kecurangan akademik, dengan menekankan pentingnya pengelolaan tekanan akademik dan kesempatan yang diberikan kepada mahasiswa. Penelitian ini juga memberikan kontribusi bagi literatur terkait kecurangan akademik di tingkat perguruan tinggi, khususnya dalam konteks mahasiswa akuntansi.
Co-Authors Ali Djamhuri David Adechandra Ashedica Pesudo Eko Ganis Sukoharsono Kristin Wahyuningsih, Kristin Lilik Purwanti MARWATA, MARWATA Pattiruhu, Dionisius Christopher Septa Hernawan Sari, Amalia Vinda Astri Puspita