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Innovative Bahavior In Higer Education Institution: Does Performance Measurement Systems Matters? Ietje Nazaruddin; Afifah Hasna; Indah Yani
Jurnal Reviu Akuntansi dan Keuangan Vol. 13 No. 2 (2023): Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v13i2.27260

Purpose: This study aims to empirically examine the direct and indirect effects of performance measurement systems on innovative behavior and analyze the role of psychological empowerment as an intervening variable. Methodology/approach: The study adopts a survey research design, utilizing a questionnaire distributed directly to respondents. Data were collected from 133 respondents representing eight universities in Yogyakarta. A purposive sampling technique was employed to select the sample. Data analysis was conducted using structural equation modeling. Findings: The results indicate that performance measurement systems directly impact innovative behavior. Additionally, the study reveals an indirect influence of performance measurement systems on innovative behavior through psychological empowerment. Practical implications: The study highlights the importance of developing effective performance measurement systems and creating an environment that supports psychological empowerment to enhance innovative behavior within organizations. Originality/value: The novelty of this research lies in the inclusion of psychological empowerment as an intervening variable in the relationship between performance measurement systems and innovative behavior. The findings provide practical insights for practitioners in designing effective innovation strategies and offer directions for future research in this field.

Belief control systems, psychological empowerment, and service motivation: A path to organizational effectiveness Nazaruddin, Ietje; Hasna, Afifah
JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Vol. 20 No. 2 (2023): JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen
Publisher : University of Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31106/jema.v20i2.20614

This study examines how belief control systems affect public service motivation, focusing on the role of psychological empowerment. Using purposive sampling techniques, we selected a sample of 150 permanent public servants from the local bureaucracy in Yogyakarta, Indonesia. Data analysis was conducted using SEM-PLS analysis with Smart-PLS 4.0 software. Our findings indicate that belief control systems do not directly impact individuals' motivation to deliver efficient public services. However, psychological empowerment mediated the relationship between belief control systems and public service motivation. These results contribute to the existing literature by providing empirical evidence of the influence of belief control systems on public service motivation through psychological empowerment. The study underscores the importance of fostering positive belief control systems and enhancing psychological empowerment to improve performance and service delivery in the public sector. Understanding these dynamics is crucial for policymakers and practitioners to incentivize employees effectively and enhance public service outcomes.

Environmental accounting in public sector: systematic literature review Rahmawati, Evi; Nazaruddin, Ietje; Widiastuti, Harjanti; Sofyani, Hafiez; Kholid, Arif Wahyu Nur
Journal of Accounting and Investment Vol 25, No 1: January 2024
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v25i1.21344

Research aims: The literature on Environmental Accounting (EA) in the public sector is scarce, unlike in the private sector. Hence, this study aims to ascertain the trajectory of EA research in the public sector and extract insights from prior research on EA in the public sector.Design/Methodology/Approach: The research process was conducted in several stages following Anggraini et al. (2022) and Poje et al. (2022) with several modifications. The keywords were used to discover the articles relating to the topic, namely: “Environmental Reporting,” “Environmental Management,” or “Environmental Accounting,” “Green Accounting,” and “Public Sector”. The study employed an extended period, namely papers published in 2010-2023 in the database Scopus.com. Based on the specified criteria, the final paper that could be analyzed was 69 out of 112 articles.Research findings: Using VOS-viewer, 15 items of keyword themes were discovered. Then, the 15 items were classified into three clusters: Green Accounting, Environmental Regulation, and Sustainable Development Goals in the Public Sector. Theoretical contribution/Originality: The authors are unaware of any existing literature review research on EA, specifically in the public sector, even though it arises from environmental management accounting in the public sector. This study also demonstrates the inferences that can be derived.

Analisis Faktor Yang Mempengaruhi Kemauan Membayar JKN Pada Pekerja Informal Di Kulon Progo Nugroho, Irfan Helmi; Dewi, Arlina; Nazaruddin, Ietje
Jurnal Manajemen Kesehatan Yayasan RS.Dr. Soetomo Vol 7, No 1 (2021): JMK Yayasan RS.Dr.Soetomo, Pertama 2021
Publisher : STIKES Yayasan RS.Dr.Soetomo

Jumlah peserta jaminan kesehatan nasional merupakan salah satu indikator keberhasilan penyelenggaraan jaminan kesehatan nasional. Rendahnya kepesertaan jaminan kesehatan nasional yang berasal dari pekerja informal merupakan salah satu hambatan tercapainya indikator tersebut. Sehingga perlu diadakan penelitian untuk mengetahui faktor apa saja yang mempengaruhi kemauan untuk membayar jaminan kesehatan nasional pada pekerja sektor informal. Penelitian ini menggunakan metode kualitatif femonenologi dengan teknik sampling yang diambil secara purposive sampling. Subjek penelitian ini adalah 10 kepala keluarga yang bekerja pada sekor informal dan belum tergabung dalam jaminan kesehatan nasional. Hasil penelitian ini menunjukkan faktor yang mempengaruhi kemauan pekerja informal untuk membayar jaminan kesehatan naional yakni pengetahuan akan jaminan kesehatan nasional, faktor ekonomi, faktor kebutuhan mengenai perawatan kesehatan, dan memiliki persepsi negatif mengenai kualitas pelayanan kesehatan dan lembaga pengelola asuransi. Dari hasil yang ditemukan mengenai berbagai faktor yang mempengaruhi kemauan membayar jaminan kesehatan nasional pada sektor informal, dapat disimpulkan bahwa pekerja informal cenderung menunda untuk bergabung dengan jaminan kesehatan nasional.

Unit Cost Analysis Of Medical Rehabilitation Program For Low Back Pain in Type D Private Hospital Zahrosofi Ahmadah; Firman Pribadi; Ietje Nazaruddin
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 12 No 4 (2024): Oktober
Publisher : UNIVED Press

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Comprehensive health access through the JKN Program is changing the fee-for-service payment paradigm towards a package system. Hospitals that can benefit in the current era with the INA-CBGs payment system are hospitals that can implement cost efficiency. The medical rehabilitation installation is a service unit with various complexities. Efficient cost management requires precise information about the actual unit of service. One way that companies can use to achieve cost efficiency is through an Activity Based Costing System (ABC system). This research is qualitative research using a case study design. Data was obtained through interviews, observations, documentation, and medical records. Cost analysis was carried out using the ABC method, Cost analysis was carried out using the ABC method, then the next step was compared with hospital rates and INACBG claims. The unit cost of the medical rehabilitation program for LBP cases in “A” hospitals using Activity Based Costing obtained a difference of IDR 182,754.39 for hospital rates (32%) and IDR 122,195.25 for INACBG (24%). The unit costs using the ABC method are smaller than the actual costs applied from hospital rates.

Unit Cost Analysis In Heart Failure Inpatients Using The Time Driven Activity Based Costing Method At Type D Hospital In Sragen Nadhiasari, Aulia; Pribadi, Firman; Nazaruddin, Ietje
Journal of Health Policy and Management Vol. 10 No. 1 (2025)
Publisher : Masters Program in Public Health, Universitas Sebelas Maret, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26911/thejhpm.2025.10.01.01

Background: Heart failure is one of the most common non-communicable diseases in adults. The number of cases of patients admitted to hospitals due to heart failure is quite large, resulting in a high frequency of hospitalizations and high patient treatment costs. Cost calculation is very important for health care providers in order to conduct financial evaluations. One way to calculate costs in hospitals is to use unit cost analysis. The purpose of the study was to determine the unit cost of treatment for heart failure patients in inpatient settings, especially in Type D hospitals in Sragen. Subjects and Method: This study is a qualitative type study using a case study approach to unit cost to calculate the inpatient treatment rate of patients with chronic heart failure using the Time Driven Activity Based Costing method. Furthermore, the difference with the INA CBGs rate is seen. There are two sources of data in this study, namely primary data from interview results from sources directly in the field and secondary data from financial report data and clinical pathway data for inpatient services for patients with chronic heart failure in hospitals. Results: The unit cost of treatment of heart failure patients in the inpatient installation using the Time Driven Activity Based Costing method at type D hospitals in Sragen amounted to Rp 2,186,089. The difference in heart failure treatment costs in the type D hospital inpatient installation in Sragen using the Time Driven Activity Based Costing method with the patient treatment rate based on INA-CBG'S is Rp 250,211 (10%). Conclusion: The unit cost of treatment of heart failure patients in the inpatient installation using the Time Driven Activity Based Costing method is Rp 2,186,089

Accounting Information Systems and Business Performance: A Systematic Literature Review Maulina, Baiq Farida; Nazaruddin, Ietje
Journal of Accounting and Investment Vol. 26 No. 2: May: 2025
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

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Research aims: This study aims to evaluate journals discussing Accounting Information Systems on Business Performance to identify lessons that may be useful for addressing similar situations in the future.Design/Methodology/Approach: This study employs a review procedure adapted from Hoque (2014), including keyword analysis to map out themes. The journals to be reviewed were identified by using the search keywords "Accounting" AND "Information" AND "System*" and "Business Performance*". After applying a set of criteria, 58 journals were included in the subsequent analysis. The countries of origin, the findings obtained, and the lessons learned are further discussed.Research findings: The study generated four research themes based on the analyzed literature: (1) Innovation Performance – the role of innovation strategies in improving business productivity and growth; (2) Innovation Capability – the importance of integrating knowledge and resources to enhance innovation processes; (3) Government Regulation – the impact of financial support and training programs on business growth; and (4) Competitive Advantage – the role of strategic management in achieving superior business performance in dynamic market environments.Theoretical contribution/ Originality: This study analyzes and uncovers key themes in the integration of Accounting Information Systems (AIS) and business performance, highlighting emerging trends such as innovation capability, government regulation, and competitive advantage. It identifies gaps in current research related to the adoption of new technologies like blockchain, AI, and cloud-based systems. Additionally, the study provides future research directions focusing on security, sustainability practices, and the evolving role of AIS in enhancing strategic decision-making and operational efficiency.Practitioner/Policy implication: This study can be used by business leaders to enhance decision-making through effective implementation of Accounting Information Systems (AIS), by governments to design supportive regulations and financial assistance programs for business growth, and by academics to develop frameworks for integrating technological innovations like blockchain, AI, and cloud computing into AIS for improved business performance and competitiveness.Research limitation/Implication: Future research is expected to examine: (1) The integration of blockchain technology to enhance transparency and reliability in Accounting Information Systems (AIS); (2) The adoption of AI and machine learning for automating accounting processes and detecting financial fraud; (3) The impact of cloud-based AIS on data security and collaboration; (4) The use of big data analytics for financial forecasting and risk management; (5) The role of AIS in supporting Environmental, Social, and Governance (ESG) reporting; and (6) The influence of government regulations on AIS implementation and business performance.

Leadership types and whistleblowing intention in public sector: the mediation role of justice Ilham Maulana Saud; Ietje Nazaruddin; Arif Wahyu Nur Kholid
Journal of Accounting and Investment Vol. 24 No. 3: September 2023
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v24i3.19532

Research aims: This study examines the effect of two leadership types, ethical leadership (EL) and servant leadership (SL), on whistleblowing intentions with three justice dimensions: distributive, interactional, and procedural, as mediators.Design/Methodology/Approach: This research involved local government organizations (LGO) employees in several regencies in Indonesia, including Purworejo, Sumbawa, Pelalawan Riau, the Special Region of Yogyakarta, and Surakarta. The hypotheses were tested using the SEM-PLS technique.Research findings: The results discovered that EL positively affected whistleblowing intention directly and through (mediated) procedural and interactional justice. Meanwhile, SL did not directly affect whistleblowing intention, yet it could affect it when mediated by procedural justice. Furthermore, distributive justice could not mediate the relationship between either SL or EL on whistleblowing.Theoretical contribution/Originality: The novelty of the research is to explore and comprehensively analyze how a leadership style can influence someone to do whistleblowing in the government sector by paying attention to the crucial role of the justice dimension. The results of this study provide valuable insights for the government to increase employee motivation in whistleblowing.Practitioner/Policy implication: Drawing from this insight, the leader of the LGOs must have the characteristic of EL since it can facilitate and motivate employees to blow the whistle when they find fraud in the organization. In addition, a leader with EL can create fairness in the organization. Thus, EL not only can affect employees to blow the whistle but also can raise the three-dimensionality of justice in the organization.Research limitation/Implication: The implementation of leadership, either SL or EL, in the context of the public sector, whose primary purpose is to enhance government accountability, particularly in emerging countries, is still lacking. Moreover, the process underlying how leadership affects whistleblowing still holds critical gaps, particularly issues related to leadership dynamics.

Environmental accounting in public sector: systematic literature review Evi Rahmawati; Ietje Nazaruddin; Harjanti Widiastuti; Hafiez Sofyani; Arif Wahyu Nur Kholid
Journal of Accounting and Investment Vol. 25 No. 1: January 2024
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v25i1.21344

Research aims: The literature on Environmental Accounting (EA) in the public sector is scarce, unlike in the private sector. Hence, this study aims to ascertain the trajectory of EA research in the public sector and extract insights from prior research on EA in the public sector.Design/Methodology/Approach: The research process was conducted in several stages following Anggraini et al. (2022) and Poje et al. (2022) with several modifications. The keywords were used to discover the articles relating to the topic, namely: “Environmental Reporting,” “Environmental Management,” or “Environmental Accounting,” “Green Accounting,” and “Public Sector”. The study employed an extended period, namely papers published in 2010-2023 in the database Scopus.com. Based on the specified criteria, the final paper that could be analyzed was 69 out of 112 articles.Research findings: Using VOS-viewer, 15 items of keyword themes were discovered. Then, the 15 items were classified into three clusters: Green Accounting, Environmental Regulation, and Sustainable Development Goals in the Public Sector. Theoretical contribution/Originality: The authors are unaware of any existing literature review research on EA, specifically in the public sector, even though it arises from environmental management accounting in the public sector. This study also demonstrates the inferences that can be derived.

System information accounting in business performance: A systematic literature review Maulina, Baiq Farida; Nazaruddin, Ietje
Journal of Accounting and Investment Vol. 26 No. 2: May 2025
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v26i2.25146

Research Aims: This study evaluates journals discussing the impact of Accounting Information Systems (AIS) on Business Performance to derive useful lessons for addressing future challenges.Design/Methodology/Approach: Using a review framework adapted from Hoque (2014), this study analyzes 58 journals selected through a keyword search ("Accounting," "Information," "System," and "Business Performance"). Themes were identified, and findings are discussed based on the origin of studies and their implications.Research Findings: Four key themes emerged: (1) Innovation Performance – highlighting the role of strategies in enhancing productivity and growth; (2) Innovation Capability – focusing on integrating knowledge and resources for better innovation; (3) Government Regulation – examining financial support and training for business growth; and (4) Competitive Advantage – emphasizing strategic management's role in achieving superior business outcomes.Theoretical Contribution/Originality: The study identifies gaps in research related to emerging technologies like blockchain, AI, and cloud computing while also highlighting trends such as sustainability, security, and AIS’s evolving role in strategic decision-making.Practical Implications: Business leaders can use AIS for better decision-making, governments can design supportive policies, and academics can explore innovative frameworks integrating technologies like AI and blockchain to improve business performance and competitiveness.Research Limitations/Future Directions: Future studies should investigate the integration of blockchain for transparency, AI for automation and fraud detection, cloud-based AIS for security and collaboration, and big data for forecasting and ESG reporting. Additionally, the impact of government regulations on AIS adoption requires further analysis.

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