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All Journal JURNAL EMBA : JURNAL RISET EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI The Indonesian Accounting Review EKONOBIS (JURNAL EKONOMI DAN BISNIS) JSEH (Jurnal Sosial Ekonomi dan Humaniora) Infestasi Journal of Accounting and Investment Jurnal Ekonomi dan Studi Pembangunan (Journal of Economics and Development Studies) Jurnal Akuntansi Aktual Quantitative Economics Research Journal of Economic, Bussines and Accounting (COSTING) JMM UNRAM (Jurnal Magister Manajemen Universitas Mataram) EKUITAS (Jurnal Ekonomi dan Keuangan) Jurnal Aplikasi Akuntansi Jurnal Gema Ngabdi Valid Jurnal Ilmiah Akurasi : Jurnal Studi Akuntansi dan Keuangan Elastisitas Jurnal Ekonomi Pembangunan Jurnal Abdimas Sangkabira International Journal of Social Science Prosiding Konferensi Nasional PKM-CSR Formosa Journal of Science and Technology (FJST) Jurnal Konstanta : Ekonomi Pembangunan Experimental Student Experiences The Es Economics and Entrepreneurship Jurnal Ilmu Ekonomi International Journal of Tourism Business Research Jurnal Oportunitas : Ekonomi Pembangunan Journal of Social and Humanities West Science Social and Humanities Studies Jurnal Abdimas Independen International Journal of Economics Studies E-JURNAL AKUNTANSI

Prayitno Basuki, Prayitno

Fakultas Ekonomi Dan Bisnis Universitas Mataram, Indonesia

Author-ID : 572011

Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Nursing Public Health Social Sciences Other

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PENGARUH KAPASITAS SUMBER DAYA MANUSIA, PENGENDALIAN INTERN AKUNTANSI, DAN PEMANFAATAN TEKNOLOGI INFORMASI TERHADAP KETEPATWAKTUAN PELAPORAN KEUANGAN Prayitno Basuki; Endar Pituriningsih; Ahmad Rifa'i
Valid: Jurnal Ilmiah Vol 13 No 4 (2016)
Publisher : Sekolah Tinggi Ilmu Ekonomi AMM

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

The purpose of this study are: 1) to examine the effect of human resources capacity to the timeliness of financial reporting, 2) to examine the effect of internal control in accounting to the timeliness of financial reporting, and 3) to examine the effect of information technology utilization to the timeliness of financial reporting. The population of this study is Satuan Kerja Perangkat Daerah (SKPD) on Local Government in Mataram totalled 36 SKPD consisting of the Department, Board, Office, and Inspectorat. Respondents in this study are the official financial administration and accounting staff who make the financial reporting on SKPD, which amounted to 72 (36 SKPD x 2), and of these, questionnaires were returned and can be processed by 60 questionnaires. Inferential statistical analysis techniques used are multiple regression analysis techniques, by F-test and t-test. The result showed that: human resources capacity (X1) effects to the timeliness of financial reporting (Y) (studies on SKPD in Mataram), internal control in accounting (X2) does not affect to the timeliness of financial reporting (Y) (studies on SKPD in Mataram), and information technology utilization (X3) affects to the timeliness of financial reporting (Y) (studies on SKPD in Mataram)

Akuntabilitas Pengelolaan Keuangan Desa Ika Asmawati; Prayitno Basuki
Akurasi : Jurnal Studi Akuntansi dan Keuangan Vol 2 No 1 (2019): Akurasi : Jurnal Studi Akuntansi dan Keuangan, Juni 2019
Publisher : Magister Akuntansi Fakultas Ekonomi dan Bisnis Unram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/akurasi.v2i1.15

Tujuan penelitian ini adalah untuk mengetahui dan menganalisis akuntabilitas pengelolaan keuangan desa terutama berkaitan pengelolaan Dana Desa pada Desa Dore Bima. Tidak bisa dipungkiri bahwa sebagian besar desa yang ada di Indonesia melakukan pemilihan kepala desa secara kekeluargaan tanpa memperhatikan kemampuan atau kompetensi yang dimiliki sehingga akan sangat mempengaruhi kinerjanya, hal ini juga berlaku di Desa Dore Kecamatan Palibelo Kabupaten Bima. Dalam penelitian ini, peneliti berfokus pada akuntabilitas aparatur desa, tidak hanya pada kepala desa saja. Penelitian ini menggunakan pendekatan kualitatif, pengambilan dan pengumpulan data menggunakan teknik pengamatan, wawancara, dan dokumentasi sera wawancara dan interaksi dengan informan. Hasil penelitian ini menunjukkan akuntabilitas keuangan pemerintah Desa tidak berfungsi dengan baik. Masih diperlukan perbaikan kemampuan dan kompetensi aparat desa melalui pelatihan atau kursus untuk aparat desa serta penyediaan media sebagai alat untuk mempertanggungjawabkan pengelolaan dana desa sehingga akuntabilitas pengelolaan keuangan pemerintah desa dapat lebih optimal.

PENGARUH KARAKTERISTIK PEMERINTAH DAERAH DAN TEMUAN AUDIT BPK TERHADAP KINERJA PENYELENGGARAAN PEMERINTAHAN DAERAH (Studi Empiris Pada Pemerintah Kabupaten/Kota Di Provinsi NTB) Risma Diri Artha; Prayitno Basuki; Alamsyah MT MT
InFestasi Vol 11, No 2 (2015): DESEMBER
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v11i2.1133

This study aimed to examined the effect of the characteristics of the local government and BPK audit findings on the performance of the regional administration of the district/city governments in West Nusa Tenggara Province in 2011-2013. Data were collected by using documentation technique and literature. Tests carried out using multiple linear regression test against all regencies/cities in NTB Province which amounted to 10 (ten) Regency/City among others, West Lombok, Central Lombok, East Lombok, North Lombok, Sumbawa, West Sumbawa, Dompu, Bima, Bima and Mataram. The results showed that the level of regional wealth, the degree of dependence on the central goverment, capital expenditures, leverage and audit findings of no significant effect on the performance of the regional administration, while the size of the local government have a significant effect on the performance of the regional administration in the direction of a positive relationship

PENGARUH PARTISIPASI ANGGARAN, PEMAHAMAN PENYUSUN RENCANA KERJA ANGGARAN (RKA) DAN ASIMETRI INFORMASI TERHADAP EFEKTIFITAS ANGGARAN SKPD DI PEMERINTAH KOTA MATARAM Sri Handayati; Prayitno Basuki; Sri PancaWati
InFestasi Vol 11, No 1 (2015): JUNI
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v11i1.1126

This research has goal to examine and to find empirical evidence related to impact of budget participation, the understanding of RKA compiler and information asymmetry to budgeting affectiveness of Work Unit of Local Government (SKPD) in Mataram Municipal. The research used multiple linier regression analysis and involved 114 respondents from 36 SKPD who involved in this research. The result of the research shows that budget participation, the understanding of RKA compiler and information asymmetry has positive influence to budgeting effectiveness of SKPD. The understanding of RKA compiler, partially, has positive influence on budget effectiveness of SKPD budget, while budget participation and information asymmetry have not influence the budget effectiveness of SKPD. This research can support information to local government to evaluate and monitor to budgeting framing process.

ANALISIS PENGARUH SISTEM PENGENDALIAN INTERNAL, ASIMETRI INFORMASI, PERILAKU TIDAK ETIS DAN KESESUAIAN KOMPENSASI TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI PADA PEMERINTAH DAERAH KABUPATEN LOMBOK TIMUR Deni Ahriati; Prayitno Basuki; Erna Widiastuty
InFestasi Vol 11, No 1 (2015): JUNI
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v11i1.1122

This study examined to determine whether of internal control systems, information asymmetry, unethical behavior and the suitability of compensation to the tendency of accounting fraud in East Lombok District Government. Tests performed on 12 SKPD in East Lombok District Government.This study used questionnaires with respondents comprising of heads of departements/agency, chip financial officer and financial staff totaling 73 people. The result showed that The internal control system not affect the tendency of accounting fraud. Information asymmetry not affect the tendency of accounting fraud. Unethical behavior positively affect the tendency of accounting fraud. Sutability compensation not effect the tendency of accounting fraud.

Determinan Sinkronisasi Dokumen Anggaran Pendapatan dan Belanja Daerah (APBD) dengan Dokumen Kebijakan Umum Anggaran dan Prioritas Plafon Anggaran Sementara (KUA-PPAS) Kota Mataram Tahun 2015 Dwi Anugrah Putra; Prayitno Basuki; Sri Pancawati Martiningsih
Journal of Accounting and Investment Vol 18, No 1: January 2017
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

The purpose of this study is to analyze the effect of human resources capacity, budget planning, budgeting politics and public policy to the synchronization of APBD document and KUA-PPAS document, with the public transparency as moderating variable. The population of this study was board member and officer/staff that involved in the preparation of RKA-SKPD document. This study using purposive sampling technique, which is then analyzed by the multiple regression analysis and moderated regression analysis. Partial results of hypothesis testing showed that human resources capacity, budget planning and budgeting politic has significant positive effect, while the public policy does not affect to the synchronization of APBD document and KUA-PPAS document. The results of moderated regression analysis showed that the public transparency as moderating variable failed to moderate the relationship between human resources capacity, budget planning, budgeting politics and the public policy with the synchronization of APBD document and KUA-PPAS document. The implications of this study may provide an explanation for the basic concept of synchronization in the process of preparing documents for planning and budgeting, provide benefits in the practice of planning and budgeting, as well as provide input and consideration for Local Government, in determining policies relating to the synchronization of planning and budgeting documents.

The effect of budget goal clarity, organizational commitment, accounting control, and adherence to laws on the perception of government performance of Central Lombok Regency Fathul Jawadi; H. Prayitno Basuki; Lukman Effendy
The Indonesian Accounting Review Vol 6, No 1 (2016): January - June 2016
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v6i1.850

This research was conducted to examine the effect of budget goal clarity, organization-al commitment, accounting control and adherence to laws on the perceptions of gov-ernment performance. The respondents consists of the structural positions in a region-al government such as the chair person of a body, an agency, a division, a subdivision, and the team of government performance report of Central Lombok Regency. It used a purposive sampling method to get the respondents. They were asked to respond a set of questions in a questionnaire. Of the 90 questionnaires distributed, only 78 question-naires were valid for analysis. The data were analyzed using multi-linear regression method with SPSS 18.0. The results show that budget goal clarity and organizational commitment have an effect on the perception of government performance. The ac-counting control and adherence to laws have no effect on the perceptions of govern-ment performance. It implies that is important to have observation of planning and budget execution as well as the local government commitment to make the financial transaction control and adherence of laws run effectively. The local government shall obey the existing laws in order to integrate the strategic plan system, governance accounting system, budgeting system and exchequer system into an integrated system by improving human resource and information technology.

Applying Transparency Principle on the Planning and Budgeting in Mataram Hendriadi Hendriadi; Sahri Sahri; Prayitno Basuki
Jurnal Ekonomi dan Studi Pembangunan Vol 9, No 2 (2017)
Publisher : Universitas Negeri Malang

This study aims to discover how far the transparency principle applied in planning and conducting matters in Mataram. A qualitative approach with phenomenology design is used in this study. The data were collected by interviewing 10 people who were selected purposively, completed with observation and documented study, and the data were analyzed with interactive data analysis. The result shows that in the planning, the majority of process and stages in the application, accessibility, and availability of documents, adequacy and completeness of information, the regulation guarantying transparency and information service institution have applied transparency principle; however, the application is not yet adequate because the planning in sphere, the publication process and planning result, as well as the functionality of the Information and Documentation Management Officials (IDMO) are not applied well. Meanwhile, regarding the budgeting, in the planning, the majority of processes, accessibility and availability of documents, adequacy and completeness of information, as well as the information service institution have not yet to apply transparency principle since the budgeting discussion in a Regional House of Representative (RHR) is awfully inaccessible, have excluded the society, have no public socialization and consultation for the Draft of Budget Revenue and Expenditure/Regional Budget, and the IDMO is not yet formed in the Agency of Regional Development Field and in the Agency of Regional Finance.Keywords: Transparency, Information, Planning, and BudgetingJEL Classification: G31, H73

TECHNICAL EFFICIENCY ANALYSIS OF PUBLIC HEALTH CENTRE IN MATARAM REGENCY IN 2016 Sri Sulistiowati; Iwan Harsono; Prayitno Basuki
Jurnal Ekonomi dan Studi Pembangunan Vol 9, No 2 (2017)
Publisher : Universitas Negeri Malang

The focus of this study is measuring relative efficiency of 11 public health centers in Mataram regency in 2016, by using nonparametric approach Data Envelopment Analysis (DEA). DEA is chosen because it is able to handle more input and output variables. This study uses output-oriented model. Input variables of health medical labors and other health labors, cost of salary and health operational supporting fund. Output variables of confinement scope that is helped by health labors, the scope of children under five pneumonia, the scope of lung TB BTA, the scope of basic immunization, the scope of early detecting cervix cancer and breast cancer (CA mamae). The results are seven public health centers classified as technically efficient and the remaining classified as technically inefficient in 2016 for the public health centers which are technically inefficient can be improved by increasing output variable based on DEA.Keywords: Relative efficiency, Public health center, DEAJEL Classification: G31, I15

PENGARUH KUALITAS SISTEM INFORMASI, KUALITAS INFORMASI, KEPUASAN PENGGUNA, DAN KOMPETENSI SUMBER DAYA MANUSIA TERHADAP PENGGUNAAN SISTEM ERP (ENTERPRISE RESOURCE PLANNING) BERBASIS TAM (TECHNOLOGY ACCEPTANCE MODEL) Akram Akram; Animah Animah; Prayitno Basuki
JMM UNRAM - MASTER OF MANAGEMENT JOURNAL Vol. 6 No. 3 (2017): JMM SEPTEMBER 2017
Publisher : Master of Management, Mataram University

The objective of this research are to determine influance of system information quality, informtion quality and using of competence basis technology acceptance model enterprice resorces planning on PT. Telkom Kandatel Mataram.This research using multiple linear regressions with SPSS program. The result showed that information system quality and information quality has no influence on the implementation of Technology Acceptance Model –Based ERP system. Meanwhile, user’s satisfaction and human resource competency has influence on the Technology Acceptance Model–Based ERP system.Keywords : Information System Quality, Information Quality, User’s Satisfaction, Human Resource Competency, Enterprise Resource Planning (ERP), TAM-Based (Technology Acceptance Model)

Co-Authors Adhitya Bagus Singandaru Ahmad Rifa'i Ahmad Riva'i Ahmadi, Sambirang Akram Akram Akram Akram, Akram Alamsyah MT MT Amy Wardian Pratama Anggara, Jaka Animah Animah Animah Animah Ardhi, Khairunnisa Azhari, Rudi Baihaki, Muhammad Baiq Ismiwati Baiq Saripta Wijimulawiani Budiarto, H. Chaidir, Taufiq Dayani , Rahman Deni Ahriati Devi Febriana Dewi, Wulan Puspita Dwi Anugrah Putra Dwi Budi Santoso Dwi Yulianda Eka Agustiani Elfan Hidayat EMI SALMAH Emi Yulia Hasanah Endang Astuti Endar Pituringsih Endar Pituriningsih ERNA WIDIASTUTY Fathul Jawadi Fuady, Helmy H. Budiarto Hailuddin Hailuddin Hairil Anwar Handia Fahrurrozi Handry Sudiartha Athar Helmy Fuady Hendriadi Hendriadi Hermanto Hermanto Hermanto Hermanto Hidayatin, Asmiranda Husni, Vici Handalusia Ika Asmawati Ika Asmawati Indrawan, I Nyoman Gde Ary Irwan Suriadi Iwan Harsono Jalaludin Jalaludin KARISMAWAN, PUTU Krismon Nusantara Saksi Lilik Handajani Lukman Effendy M. Andy Farhan Nasrullah Mahmudi, Hadi Mahyuni Mahyuni Moh. Deni Kantono Muhammad Afif Muhammad Alwi Muhammad Firmansyah, Muhammad Muhjirin, Muhjirin Nadiani Wibawanindah Ni Ketut Surasni Nilam Dwi Maharani Nurmayanti, Laila Oktaviani, Lita Kalhana Prima Astuti Handayani Putri, Bq. Ananta Ratna Wati, Raudatul Risma Diri Artha Sahri Saputra, Jonni Eko Satarudin Savira, Aora Selatan, Liga Ayun Sri Handayati Sri Pancawati Sri Pancawati Martiningsih Sri Sulistiowati Sukriati, Sukriati Thatok Asmony Thatok Asmony Thatok Asmony Thatok Asmony Wibawanindah, Nadiani Widiarti Winata, Ni Gusti Ayu Winda Maulia Zulfirman Switriansyah

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