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All Journal Disclosure: Journal of Accounting and Finance Journal of International Conference Proceedings Jurnal Ilmu Akuntansi Mulawarman (JIAM)
Hariman Bone
Unknown Affiliation
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Electrical & Electronics Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Social Sciences

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Practice of Participatory Budgeting at the Corporate Foundation Yahyu Indiarti; Wiwit Adityani; Antonius Jatmiko; Nurita Affan; Hariman Bone; Wulan I R Sari
Journal of International Conference Proceedings (JICP) Vol 5, No 3 (2022): 2022 BICAB International Conference Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v5i3.1854

Abstract

Budget participation in the organization is intended to have a positive effect on control and motivation in achieving goals and public accountability. However, budget participation also sometimes does not work well due to several obstacles, such as miscommunication, lack of commitment, and low motivation to perform. Foundation as a non-profit oriented organization has a unique situation in terms of performance. Performance that is identical to profit oriented applied to non-profit organization certainly has its own phenomenon. Whether a corporate foundation performing better than foundation in general by implementing a participatory budgeting is very interesting to explore. The purpose of this study is to explore the implementation and evaluation of participatory budgeting, particularly in the education sector, at foundation owned by company. This research approach is qualitative with case study on a Company Foundation K. The company foundation is the unit of analysis of this research. The informants involved were teachers, company staff from the Business and Support Division, the Education Office, and staff of foundation from the Education Division. The results of the study indicate that the success of implementation participatory budgeting is influenced by internal schools, such as principals and teachers and external schools, such as regulations from the company and the Education Office/government. The biggest challenge is the inconsistency in the implementation that is different from the planning. Changes in policies and changes in implementation procedures, both internally and externally, affect the staff’s motivation and responsibility for implementing the budget. Thus, the performance of budget absorption, especially at the education sector, has not been optimal can be improved by developing participatory budgeting practices that are transparent, participatory, and accountable. Keywords: Participatory Budget Implementation, Participatory Budget Evaluation, Corporate Foundation, Non-Profit Oriented, Budget Performance.
Pengaruh rotasi auditor terhadap kualitas audit Asman Asman; Hariman Bone
Jurnal Ilmu Akuntansi Mulawarman (JIAM) Vol 6, No 2 (2021): Juni
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29264/jiam.v6i2.9476

Abstract

Penelitian ini dilakukan untuk mengetahui perbedaan kualitas audit terhadap rotasi auditor. Rotasi auditor terbagi menjadi rotasi murni dan rotasi semu. Untuk kualitas audit diestimasi dengan menggunakan manajeman laba yang dihitung dengan menggunakan model Jones yang telah dimodifikasi. Data yang digunakan dalam penelitian ini adalah data sekunder yang diperoleh dari Bursa Efek Indonesia periode tahun 2012-2019. Metode pengumpulan data meggunakan teknik purposive sampling dan diperoleh sebanyak 123 perusahaan yang memenuhi kriteria sampel. Penelitian ini menggunakan uji Mann-Whitney dengan hasil bahwa tidak terdapat perbedaan kualitas audit antara perusahaan yang melakukan rotasi murni dengan perusahaan yang melakukan rotasi semu.
The Effect of Budget Participation and Information Asymmetry on Budgetary Slack with Dark Triad Character as a Moderating Variable in Hospitals in East Kalimantan Setia Rahmi Yasmi; Yana Ulfah; Hariman Bone
Disclosure: Journal of Accounting and Finance Vol. 5 No. 1 (2025): Mei
Publisher : Institut Agama Islam Negeri (IAIN) Curup

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29240/disclosure.v5i1.12804

Abstract

This study aims to analyze the influence of budget participation and information asymmetry on budgetary slack, with Dark Triad characteristics as a moderating variable. The study was conducted in 54 hospitals in East Kalimantan, with 27 hospitals responding to the questionnaire. This research is included in the category of correlational research. The study sample consisted of 69 respondents, selected using the probability sampling method. Data was collected through the distribution of questionnaires via WhatsApp links, with a response period of two months. Data analysis was performed using the Structural Equation Modeling (SEM) - Partial Least Square (PLS) method, supported by Smart PLS software. The results show that budget participation has a positive and significant effect on budgetary slack. Additionally, information asymmetry also has a positive and significant effect on budgetary slack, meaning that the higher the information asymmetry, the greater the tendency for budgetary slack to occur. Furthermore, Dark Triad characteristics were found to moderate the relationship between budget participation and budgetary slack, as well as the relationship between information asymmetry and budgetary slack. In other words, individuals with Dark Triad traits tend to amplify the effects of budget participation and information asymmetry on the creation of budgetary slack. These findings emphasize the importance of strict supervision and effective budget control systems to minimize the negative impact of budgetary slack, particularly in organizational environments such as hospitals.
Co-Authors Antonius Jatmiko Asman Asman Nurita Affan Setia Rahmi Yasmi Wiwit Adityani Wulan I R Sari Yahyu Indiarti Yana Ulfah