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All Journal Jurnal Akuntansi Multiparadigma Jurnal Ilmu dan Riset Akuntansi Journal of Accounting Science Technomedia Journal Profita : Komunikasi Ilmiah dan Perpajakan Share : Journal of Service Learning Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Jurnal Samudra Ekonomi dan Bisnis EKUITAS (Jurnal Ekonomi dan Keuangan) Proceeding of World Conference Jurnal Leverage, Engagement, Empowerment of Community (LeECOM) Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Society : Jurnal Pengabdian dan Pemberdayaan Masyarakat Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Jurnal Kreativitas dan Inovasi (Jurnal Kreanova) Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Jurnal Akuntansi Manado (JAIM) Hikmayo: Jurnal Pengabdian Masyarakat IIJSE
Budi Riharjo, Ikhsan
Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya
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PELAPORAN KINERJA INSTANSI PEMERINTAH DALAM PERSPEKTIF VALUE FOR MONEY Sukma, Indra Puji; Riharjo, Ikhsan Budi
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 10 (2017)
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ABSTRACTThis research is meant to evaluate the presentation of government istitution performance accountability statement (LAKIP) and to measure the implementation of program and activity based on the Value for Money perspective. The research method has been done by using qualitative descriptive, this research applies secondary data and primary data. The data collection technique which has been applied in this research is interview and documentation. The result of the discussion and the analysis about the report of performance of government institution performance in Sukolilo district of Surabaya in 2016 shows that in realizing the performance accountability of the Sukolilo district of Surabaya has been generated by developedperformance assessment system by determining the economic performance to consider the budget (input) with budget realization. The effective performance when it is reviewed from the total output which has been generated to the input. The effective performance when it is reviewed from the output or outcome which has been succeeded in running the goals of the institution in achieving the expected program. Based on the performance measurement model which has been applied to measure the program implementation performance and activities which has been done by using economic, efficiency, and effectiveness can be used as standard of performance in the following periods. Even though, the performance statement of Sukolilo district of Surabaya has shown the achievement performance of economic, efficiency and effective in accordance with the expectation, nevertheless, the development of relevant performance statement modelby considering its relevancy to the goals of the program and the activities.Keywords: Accountability, Value for Money, Economic, Efficiency, Effectiveness.
FAKTOR-FAKTOR YANG MEMPENGARUHI BELANJA MODAL (Studi pada Pemerintah Kabupaten/Kota Di Jawa Timur) Fauzia, Farah Wahyu; Riharjo, Ikhsan Budi
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 6 (2017)
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ABSTRACTThis research is meant to analyze and to examine influence the local own source revenue, balance fund, andsurplusof financing budget to the capital expenditure. Meanwhile the population of this research is all thedistricts or cities in all region of East Java Province, the sampling technique used is purposive sampling, thesample of this study consists of 35 districts or cities in East Java. The research data is the secondary data in theform of Financial Examination Report of districts and cities in East Java Province in 2012-2015 periods. Theresult of the research method is quantitative and the analysis technique has been carried out by using multiplelinear regressions analysis.The result of the research shows that local own source revenue, balance fund, andsurplusof financing budget give positive influence to the capital expenditure. The results of the research supportall hypothesis which have been formulated in this research.Keywords: Local own source revenue, balance fund, surplus of financing budget, capital expenditure.
PENGARUH KINERJA PENDAPATAN ASLI DAERAH DAN BELANJA MODAL TERHADAP KEMANDIRIAN KEUANGAN DAERAH Ernawati, Ernawati; Riharjo, Ikhsan Budi
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 2 (2017)
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This research is meant to analyze (a) the influence of local own source revenue performance to the independencelevel of local finance, (b) the influence of capital expenditure to the independence level of local finance ondistricts/cities in East Java Province. The research method has been carried out by using quantitative method.The research samples are 35 districts/cities in East Java Province. The data is the secondary data which is in theform of the realization report of local budget of districts/cities in East Java Province in 2012-2015 observationperiods. The data has been obtained from the Audit Board of the Republic of Indonesia East Java ProvinceRepresentative. The data analysis has been done by using multiple linear regressions analysis. The result of theresearch proves that the performance of local own source revenue has positive influence to the independence levelof local finance. Capital expenditure has positive influence to the independence level of local finance ofdistricts/cities in East Java Province.Keywords: Local own source revenue performance, capital expenditure, the independence level of local finance
KESIAPAN INSTANSI PEMERINTAH DALAM IMPLEMENTASI STANDAR AKUNTANSI PEMERINTAH BERBASIS AKRUAL Margareta, Weda Ayu; Riharjo, Ikhsan Budi
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 9 (2015)
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The purpose of this research is to find out and to evaluate how far the readiness of the Secretariat of the Council of Regional Representatives (DPRD) of East Java Province in the implementation of accrual based government accounting standard (SAP). This research is descriptive research that has been carried out by using qualitative approach. The data collection method has been done by using interview technique and documentation. The result of the research shows that the staff of financial department of the Secretariat of the Council of Regional Representatives (DPRD) is quite ready in implementing the accrual government accounting standard (SAP), this has been proven by the staffs of financial department of the Secretariat of the Council of Regional Representatives (DPRD) who have been done all necessary preparations. The form of preparation is carried out by joining technical training or training from the Financial Management Agency of Local Assets (BPKAD), and by joining many kinds of workshops that are related to the implementation of accrual based government accounting standard (SAP).Keywords: Government Accounting Standard, Accrual Based, the Readiness of Government Institution.
EFEKTIVITAS PENAGIHAN PAJAK DALAM MENINGKATKAN PENERIMAAN PIUTANG PAJAK Febriana, Diah; Riharjo, Ikhsan Budi
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 3 (2017)
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This research is meant to find out the effectiveness of tax collection with a letter of reprimand and forced letter inorder to improve the revenue of tax receivable at KPP Pratama Surabaya Rungkut. This research has beencarried out by using qualitative descriptive with the data source is the primary data and the secondary data. Thedata collection technique has been done by using interview and documentation. The data analysis technique hasbeen carried out by using descriptive analysis. The result of this research shows that the effectiveness of taxcollection with a letter of reprimand and forced letter in order to improve the revenue of tax receivable in 2014and 2015 relatively ineffective. These can be seen from the success percentage of collection is less than 60percent. It is caused by the contribution level to the tax revenue is categorized small with the achievement isbelow 10 percent. Therefore, it is recommended for the KPP Pratama Surabaya Rungkut is required to improvethe performance of the department of collection and gives socialization to the taxpayer related to the importanceof paying tax.Keywords: Effectiveness, a letter of reprimand, forced letter, revenue of tax receivables.
ANALISIS KINERJA PELAKSANAAN ANGGARAN BELANJA BADAN PERENCANAAN PEMBANGUNAN DAERAH PROVINSI JAWA TIMUR Rosidah, Nofi; Riharjo, Ikhsan Budi
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 10 (2017)
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ABSTRACTThis research is meant to find out the performance of theimplementationof Budget Expenditure of Development Planning Agency at Sub-National Level of East Java in 2012-2015. The budget performance assessment can be known after the use and the absorption of the budget to carry outtheprograms and activities which exist in Development Planning Agency at Sub-National Level of East Java Province, in achieving the efficiency and the effectiveness of performance. Based on the result of the analysis of variance, it can be seen that the expenditure in 2012 is 91.36%; in 2013 is 91.67%; in 2014 is 88.94%; in 2015 is 91.57%. Meanwhile,theaspects of expenditure growth in 2012-2013 periods is 17.39%; in 2013-2014 is 15.9%; and in 2014-2015 is 9.78%. Based on the result of the analysis of the harmony and the efficiency and the effectiveness of the expenditure, it can be concluded that the performance should be improved in managing the localgovernmentbudget, so that the efficiency and the effectiveness of the performance of the implementation of the budget expenditure can be improved.Keywords: Budget Expenditure, Performance Assessment, Efficiency, Effectiveness.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENGALOKASIAN BELANJA MODAL Nuzana, Merizal; Riharjo, Ikhsan Budi
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 10 (2016): Jurnal Ilmu & Riset Akuntansi
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This research is meant to find out the influence of Local Own-Source Revenue (PAD), and general allocation fund (DAU), Special Allocation Fund (DAK), and Profit Sharing Fund (DBH), dan Financing Surplus (SiLPA) to the capital expenditure (BM). The population of this research is all districts and cities in East Java which consist of 29 districts and 9 cities. The sample collection technique has been done by using purposive sampling. The research data is the secondary data in the form of Regional Government Budget (APBD) realization statement of East Java Province in 2012-2014 fiscal years. The hypothesis test has been done by using multiple linear regressions analysis. Based on the result of this research, it shows that the local own source revenue (PAD) has influence to the Belanja Modal (BM); DAU has negative influence to the BM; DAK does not have any influence to the BM; DBH has negative influence to the BM; and SiLPA does not have any influence to the BM.Keywords: Local Own-Source Revenue (PAD), general allocation fund (DAU), Profit Shring Fund (DBH), Financing Surplus (SiLPA), capital expenditure (BM).
PENGUKURAN KINERJA UNIT KERJA PEMERINTAH DAERAH DENGAN PERSPEKTIF VALUE FOR MONEY Setiyawati, Yuly Indah; Riharjo, Ikhsan Budi
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 7 (2015)
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The purpose of this research is to find out the work performance model of the implementation of program andactivity on Dinas Pendidikan Kabupaten Sidoarjo which is carried out by using the Value for Moneyperformance measurement perspective. The descriptive qualitative is used as the data analysis technique which isdone by collecting, processing, and presenting the data that has been obtained in the form of complete andaccurate information, so the researcher is easier to gain description about the characteristic of this object. Thedata collection technique has been done by performing interview and documentation.Based on the result of theresearch, it shows that Dinas Pendidikan Kabupaten Sidoarjo has successfully achieved the expected efficient andeffective economic level. The economic performance is smaller than the budget when it is considered from theamount of the realization. The efficiency of the performance can be seen from the comparison between the inputand the output in which the work plan program and institution activities can be achieved and realized inaccordance with the planned target. Meanwhile the effectiveness of the performance can be seen from the resultsof the achievement of target performance indicators in achieving an organizations objective in which the resultsof activities to achieve the objective can be realized in accordance with the expected targets. Although theefficiency and effectiveness of the economic performance of Dinas Pendidikan Kabupaten Sidoarjo has beenreached, however, the development of the Value for Money performance indicator is still required, so it canexplain the achievement of the performance of Dinas Pendidikan Kabupaten Sidoarjo comprehensively.Keywords:Performance, Value For Money, Economic, Efficiency, Effectiveness.
PENGUKURAN KINERJA DALAM PERSPEKTIF BALANCED SCORECARD (Studi Pada PDAM Surabaya) Johansyah, fikhy Rahdian; Riharjo, Ikhsan Budi
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 1 (2017)
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This research is meant to describe the performance measurement model at PDAM Surya Sembada Surabaya cityby using balanced scorecard method. The data collection technique has been done by performing documentationand interview technique, meanwhile the data analysis technique has been conducted by using descriptivequalitative approach. Based on the result of the discussion and the analysis shows that: financial perspective i.e.return on assets (ROA), return on equity (ROE), and current ratio have obtained company with goodperformance. The implementation of vision and mission on customer perspective which is related to increase thecustomer satisfaction has experience enhancement. Meanwhile, the measurement of internal business processperspective has been conducted by using Uncountable Water Rate (UWR), in order to measure the loss of waterin its distribution to the customers shows a better performance. Meanwhile, the learning and growth perspectivecan be seen from the productivity and the retention of the employees which generates good performance. Eventhough, the performance of the company which is based on four perspectives shows good performance, but theimprovement of relevant performance measurement model is required, in line with the dynamic of businessenvironment in the future.Keywords: Balanced scorecard, perspective of financial, perspective of customer, perspective of internalbusiness, perspective of learning and growth.
STUDI EKSPLORASI TENTANG KESIAPAN PEMERINTAH KOTA SURABAYA MENUJU PENERAPAN AKUNTANSI AKRUAL Anggraeni, Gresi Ayu; Riharjo, Ikhsan Budi
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 10 (2017)
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ABSTRACTThe purpose of this research is to find out the readiness of the municipal government in the implementation ofaccrual accounting. And, to find out what sort of constraints that are encountered by Surabaya municipalgovernment, and to find out what sort of acceleration strategies that has been implemented by Surabayamunicipal government in order to overcome them. This research is a descriptive research. Observation,documentation, and interview method through an oral question to the research subject are used as the datacollection technique. The result of the research of the readiness of Surabaya municipal government in theimplementation of accrual accounting shows that Surabaya municipal government has not completelyimplemented the accrual based accounting. Some Regional Working Units of Surabaya city is stillimplementing the cash based accounting going to accrual based. The acceleration strategy that has already beenimplemented is used to overcome the constraints, and it is used as the acceleration of the implementation processof accrual based accounting completely.Keywords: Accrual accounting, readiness, obstacle, acceleration strategy.
Co-Authors Achmad Fawaid Ansori Adirianto, Moh. Afandi, Cicanthika Dyah Fitria Agustina, Gita Putri Ali Djamhuri Anggraeni, Gresi Ayu Anggraini, Nikma Ragil Antok Noven Downida, Antok Noven Aprianti, Eka Ratna Ashrawiyadi, Irshani Asokawati, Ardiana Nungky Bagus Sudjatmiko, Bagus Bambang Mahargiono, Pontjo Binti Nur Habibah, Binti Nur David Efendi David Efendi Dewi Kusmaya Sari Dewi Maharani, Ni Putu Dharmawan Supono Hadi Saputro Diah Febriana, Diah Dian Arini Djawoto Elisa Eka Prastiwi, Elisa Eka Engson Qinaris Jaladri, Engson Qinaris Ernawati Ernawati Farah Wahyu Fauzia, Farah Wahyu Fidiana, Fidiana fikhy Rahdian Johansyah, fikhy Rahdian Hadi, Agilia Fitria Heriska Sri Kresna Hermanto, Suwardi Bambang Hidayat, Taufik Wahyu Isnadi Isnadi Jannah, Ely Uzlifatil Khuzaini Kumalasari, Deti KURNIA KURNIA, KURNIA Kurniat, Kurniat Lilis Ardini Mandasari, Erly Putri Mega Maranda Suwandi, Mega Maranda Merizal Nuzana, Merizal Mildawati, Titik Nada, Syaza Lifia Nauw, Ester Trivona Nenny Syahrenny Ni Putu Dewi Maharani Nugroho, Novianto Eko Nur Fadjrih Asyik Nur Handayani Nur Laily Nur Laily Nurviasari, Rizki Nurzen, Miardi Permadi, Bagus Permana, Dhimas Angga Pontjo Bambang Mahargiono Prijati, Prijati Priyadi, Maswar Patuh Putri Aunillah Wardhani, Putri Aunillah Putri, Wulan Suci Ika Rohmatulloh, Lailatun Rosidah, Nofi Ruminingsih Ruminingsih Safitri, Friska Dian Santoso, Rizky Darmawan Sidharta, R. Yudi Silfyana Cahya Manggar Mahdita Siti Fatimatul Zuhria, Siti Fatimatul Sukma, Indra Puji Toja, Veronika Rasdiana tri yonowati Triyonowati Triyonowati Tunya, Maria Grasella Weda Ayu Margareta, Weda Ayu Wibisono, Seto Wimba Respatia Windasari, Okta Wulandari, Diana Eka Yuliana, Rissa Yulindasari, Eka Pungky Yuly Indah Setiyawati, Yuly Indah