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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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PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN MANUFAKTUR Habibah, Binti Nur; Riharjo, Ikhsan Budi
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 7 (2016): Jurnal Ilmu & Riset Akuntansi
Publisher : STIESIA

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This research is meant to analyze and to test value added capital employed, value added human capital, and structural capital value added to the financial performance. The independent variables which are used in this research are value added human capital, value added capital employed, and structural capital value added and the dependent variable is financial performance. The samples are 10 Food and Beverages companies which are listed in Indonesia Stock Exchange (IDX) in 2011-2014 periods. The sample collection has been done by using purposive sampling method. The data has been retrieved from the annual report of manufacturing companies on consumer goods sector which are listed in Indonesia Stock Exchange. The hypothesis test data has been done by using multiple linear regressions analysis data. The result of this research shows that value added capital, value added capital employed and structural capital value added have positive and significant influence to the financial performance.Keywords: Value Added Capital Employed, Value Added Human Capoital, Structural Capital Value Added, Financial Performance.
PENGARUH PENGGUNAAN SISTEM E-MUSRENBANG TERHADAP EFEKTIVITAS PERENCANAAN PEMBANGUNAN: PENGANGGARAN PARTISIPATIF SEBAGAI VARIABEL PEMODERASI Rohmatulloh, Lailatun; Riharjo, Ikhsan Budi
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 7, No 1 (2018)
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This research is aimed to examine empirically the influence of the use of E-Musrenbang system to the effectiveness of development planning at Local Government Work Units of Surabaya city. This research is also aimed to examine empirically whether participatory budgeting moderates the use of E-Musrenbang to the effectiveness of development planning at Local Government Work Units of Surabaya city.The sample collection technique has been carried out by using purposive sampling method. The data has been obtained by issuing questionnaires to the employees of Local Apparaturs Organization which has authority in Musrenbang process, so 16 district level Local Apparaturs Organizations and Planning and Development Agencies of Surabaya city have been selected as samples. The analysis technique has been carried out by using simple regression analysis to examine the influence of the use of E-Musrenbang system to the effectiveness of development planning. Meanwhile, in order to examine participatory budgeting the moderating variable has been conducted by using Moderate Regression Analysis. The result of the research shows that the use of E-Musrenbang system gives positive influence to the effectiveness of development planning. On the contrary, the participatory budgeting cannot moderate the influence of the use of E-Musrenbang to the effectiveness of development planning.Keywords: E-Musrenbang system, development planning, participatory budgeting.
PENGARUH PENERAPAN KONSEP NEW PUBLIC MANAGEMENT TERHADAP PENINGKATAN KINERJA ORGANISASI Wardhani, Putri Aunillah; Riharjo, Ikhsan Budi
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 7 (2015)
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The concept of New Public Management (NPM) in this research has been represented by four variables with clear and measurable objectives, decentralization, incentive, and performance measurement system. Therefore, this research is meant to examine the influence of the implementation of clear and measurable objectives, decentralization, incentive, and performance measurement system to the enhancement of the organization performance. The sample collection technique has been done by using purposive sampling. The samples from these criteria are respondents who have position as the head of section (echelon functionary 2, 3, and 4). Eighty the head section from eight Kantor Pajak (KPP) Pratama Pelayanan in the area of Surabaya have been obtained as samples from these criteria. The result of the research shows that the clear and measurable objectives, decentralization, and incentive variables do not have any influence to the enhancement of organization performance. Meanwhile, the performance measurement system variable has influence to the enhancement of organization performance.Keywords: new public management, clear and measurable objectives, decentralization, incentive, system of performance measurement system
PENGUKURAN KINERJA INSTANSI PEMERINTAH DAERAH DALAM PERSPEKTIF VALUE FOR MONEY Permana, Dhimas Angga; Riharjo, Ikhsan Budi
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 5 (2017)
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ABSTRACTThis research is meant to find out and to analyze the measurement of the Department of Communication andInformation of Surabaya city in 2015 through the Value for Money approach. The research method has beenconducted by using qualitative descriptive with the source of data isthe primary and the secondary data. Theresearch object is the performance of the Department of Communication and Information which is included in theperformance statement (LKJ) ofthe Department of Communication and Information in 2015 periods. Theperformance assessment refers to the input indicator, output indicator, and outcome.The result of this researchshows that the Department of Communication and information of Surabaya city from economic aspects refers tothe budget (input)and budget realization. The efficiency assessment can be seen from the numbers of outputrealizations which have been generated to the input. Meanwhile, the effectiveness measurement can be seen fromthe output or even outcome which have been assessed and based on the institution objectives in implementingprograms and activities by using standard of economic, efficiency, and effective. In assessing the performanceeffectiveness it is required to pay attentionto the advantages which have been achieved by the public whohavereceived the benefit of the implemented program.Keywords: Performance, value for money, economic, efficiency, effectivity.
PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Afandi, Cicanthika Dyah Fitria; Riharjo, Ikhsan Budi
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 7 (2017)
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ABSTRACTThis research is aimed to find out the influence of Intellectual Capital which is proxy by Pulic model (VAIC) and company performance which is proxy by Return on Equity (ROE) in the LQ-45 companies which are listed in Indonesia Stock Exchange. The sample in this research is the LQ-45 companies which are listed in Indonesia Stock Exchange (IDX). In this research the sample collection technique has been done by using purposive sampling, and based on the predetermined criteria, then 17 samples LQ-45 companies in 2013-2015 periods have been selected. This research has been carried out by using multiple linear regression analysis and SPSS version 23. The result of the research shows that: (1) value added capital employed (VACA) give positive influence to the Return On Equity (ROE); (2) value added human capital (VAHU) does not give any influence to the Return On Equity (ROE); (3) structural capital (STVA) does not give any influence to the Return On Equity (ROE).Keywords: intellectual capital, return on equity, value added capital employed, value added human capital, structural capital value added
PENGARUH PENGANGGARAN PARTISIPATIF, LOCUS OF CONTROL, DAN KOMITMEN ORGANISASI TERHADAP KINERJA MANAJERIAL Yuliana, Rissa; 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 analyze and test the participative budgeting, locus of control and organizationcommitment to the managerial performance at PT Lea Sanent. Meanwhile, the sample of this research is theemployees who have been working minimal 1 year in the period of budget preparation and the employee isinvolved in the process of budget preparation which starts from the level of supervisor until the level ofmanager. The data collection technique of this research has been obtained by issuing questionnaires. Thisresearch uses primary data which has been collected by using questionnaires which have been issued to therespondents. This research is quantitative method, meanwhile the analysis technique is done by using multiplelinear regressions analysis. The result of this research shows that the participative budgeting, locus of controland organization commitment have positive influence to the managerial performance at PT Lea Sanent.Keywords: participative budgeting, locus of control, organization commitment, managerial performance.
PENGARUH TRANSPARANSI, TEKANAN EKSTERNAL DAN KOMITMEN MANAJAMEN TERHADAP KETEPATAN WAKTU PELAPORAN KEUANGAN Safitri, Friska Dian; Riharjo, Ikhsan Budi
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 5 (2017)
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ABSTRACTThis research is aimed to analyze and to test the effect of transparency, external pressure and managementcommitment to the timeliness of financial reporting. The independent variables are transparency, externalpressure and management commitment whereas the dependent variable is the timeliness of financial reporting.The population is the Financial Management Officer - Local Apparaturs Working Unit (PPK-SKPD) and LocalFinancial Management Officer (PPKD) in the Surabaya city. In this research, based on the criteria which hasbeen done by using purposive sampling, 154 employees have been selected as samples. The data collectiontechniques has been done by issuing questionnaires. The data is the primary data which has been collected byissuing questionnaires to the respondents. The research method is quantitative whereas the analysis techniquehas been done by using multiple linear regression analysis. The results of the research indicates thattransparency, external pressure and management commitment give positive influence and significant impact tothe timeliness of financial reporting.Keywords: transparency, external pressure, management commitment, timeliness of financial reporting.
PELAPORAN KINERJA INSTANSI PEMERINTAH (Studi Pada Kantor Kecamatan Rungkut Kota Surabaya) Putri, Wulan Suci Ika; Riharjo, Ikhsan Budi
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 5 (2016): Jurnal Ilmu & Riset Akuntansi
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The purpose of this research is to evaluate the presentation of Performance Accountability Reporting of Government Agency (LAKIP) and to assess the effectiveness and the efficiency of activity and program in order to evaluate the strategy planning. The object of the research is the government agency of Rungkut District Surabaya. The data collection technique has been done by conducting observation, interview, and documentation. The data analysis technique has been done by using qualitative descriptive. The analysis is done by collecting, processing, and presenting the obtained data so it can provide complete and valid information to solve the existing problems and to make other parties can have the description about the characteristic of the object of the data. A study is needed on the performance indicator assessment i.e. input indicator, output indicator, and outcome, and the characteristic of the outcome. The 2014 Performance Accountability Reporting of Government Agency (LAKIP) and other related data is used to support the research. The manifestation of the performance accountability of Rungkut District Surabaya is generated from the developed performance assessment system which can be used to assess the efficiency and the effectiveness of the implementation of program and activity. Nevertheless, efforts are needed to develop the relevant performance measurements with the implementation of activity and program.Keywords: Performance Reporting, Accountability, Efficiency, Effectiveness.
PENGUKURAN KINERJA UNIT KERJA PEMERINTAH DAERAH DALAM PERSPEKTIF VALUE FOR MONEY Hidayat, Taufik Wahyu; Riharjo, Ikhsan Budi
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 11 (2015)
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The purpose of this research is to find out and to analyze the performance assessment at DinasPendidikan Kota Surabaya which is measured by using value for money perspective. The researchmethod has been conducted by using qualitative descriptive and the source of data is the primary andthe secondary data. The result of the analysis and the discussion about the performance assessment oflocal government work unit in the value for money perspective at Dinas Pendidikan Kota Surabaya in2013 and 2014, shows that in determining the performance of the economy considers the budget(input) and the realization of the budget, efficient performance can be seen from the number of therealization of the output which has been generated to the input, effective performance can be seen fromrealization of the output in running the objective of the agency that achieving the expected program.The development of relevant peformance assessment model is required to obtained the result of reliabledata so the result of measurement will consistent from time to time if the meaured phenomena remainsthe same.Keywords: Value for Money, Economy, Efficient, Effectiveness
LAPORAN AKUNTABILITAS KINERJA BADAN LINGKUNGAN HIDUP KABUPATEN PASURUAN: PERSPEKTIF VALUE FOR MONEY Mandasari, Erly Putri; Riharjo, Ikhsan Budi
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 10 (2015)
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The purpose of this research is to find out the presentation of performance accountability statement on the Environmental Agency in Pasuruan district based on the guideline regulations of State Minister for the Empowerment of State Apparaturs Bureaucratic Reform Nomor 29 of 2010 and to evaluate the performance of Environmental Agency which is reflected on the performance statement by using the value for money approach. This research has been prepared by using qualitative descriptive method. The result of the discussion and the analysis shows that the performance accountability statement of Environment Agency in Pasuruan district in 2014 has been presented in accordance with the guideline regulations of State Minister for the Empowerment of State Apparaturs Bureaucratic reform Nomor 29 of 2010. The performance of the institution has been running well, but there are some results of implementation programs which have not been achieved optimally. The Environment Agency in Pasuruan district in determining the economic performance is done by considering the input to the market prices. The efficiency of the performance can be seen from the realization of the output which has been generated to the input which is budget. The performance effectiveness can be known from the output and outcome which has successfully run well the institution goals, so the relevance of output and outcome indicators is required to be developed by considering its relevance with the goals and activities of the program. Although the Environment Agencys performance Pasuruan are presented in the performance already demonstrated by the plan nevertheless necessary to develop indicators of value for money that was relevant to the purpose of the implementation of programs and activities.Keywords: Performance and Accountability Report of Government Agencies (LAKIP), Value for Money, Economic, Efficiency, Effectiveness.
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 Dewi Kusmaya Sari Dharmawan Supono Hadi Saputro Diah Febriana, Diah 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 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