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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 PENERAPAN ANGGARAN BERBASIS KINERJA TERHADAP AKUNTABILITAS KINERJA INSTANSI PEMERINTAH Wibisono, Seto; Riharjo, Ikhsan Budi
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 9 (2016): Jurnal Ilmu & Riset Akuntansi
Publisher : STIESIA

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This research is meant to test empirically test the influence of budget implementation whichis based on the performance to the accountability performance of government institution of Surabaya city, in order to see the influence of the implementation of budget based on performance to the accountability performance of government institution, it can be done by using three variables i.e. budget planning (PA), budget implementation (IA) and budget responsibility (PJA).In this research, the samples are 132 people from 22Local Apparatus Work Unit (SKPD) which consists of Local Government Budgeting Team (TAPD) which is involved in the budget planning of Surabaya local government. The data collection has been done by issuing questionnaires to the respondents. The data analysis of this research has been done by usinh multiple linear regressions analysis model. The result of this research shows that these three variables which are budget planning (PA), budget implementation (IA) and budget responsibility (PJA) have positive influence to the accountability performance of government institutionKeywords:based budget implementation, budget planning, budget implementation, budget responsibility, accountability government institution performance.
PANDANGAN PENGURUS PARTAI TERHADAP TRANSPARANSI DAN AKUNTABILITAS DALAM PELAPORAN KEUANGAN PARTAI POLITIK Permadi, Bagus; Riharjo, Ikhsan Budi
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 7 (2015)
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This research is meant to understand how the comprehension of the officials of political party to the financial reporting of the political party. Moreover, it is continued with the discussion about the comprehension of transparency and accountability principles in the financial reporting of political party. The object of this research is the Branch Representative Council of Partai Demokrasi Indonesia Perjuangan (PDIP) and Badan Kesatuan Bangsa dan Politik (Bakesbangpol) of Mojokerto City. The qualitative method has been carried out by using the phenomenology approac; the data collection technique has been carried out by performing interview, documentation, and direct observation. The result of the research shows that: The comprehension of the official of political party on the DPC PDIP Mojokerto City to the financial reporting obligation is in accordance with the Regulations Number 2 of 2011 is relatively very low. The Branch Representative Council of PDIP Mojokerto City does not present too the financial reporting in accordance with article 39 the Regulations Number 2 of 2011 about political party. The transparency and accountability aspect has shown that the political party has not prepared the financial statement which can meet the criteria. Keywords: Comprehension, Financial Reporting, Transparency and Accountability.
PENGARUH PENGANGGARAN PARTISIPATIF TERHADAP KINERJA MANAJERIAL DENGAN KOMITMEN ORGANISASI DAN GAYA KEPEMIMPINAN Wulandari, Diana Eka; Riharjo, Ikhsan Budi
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 4 (2016): Jurnal Ilmu & Riset Akuntansi
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This research is meant to test empirically the influence of participatory budgeting to the managerial performance on the Local Government Work Unit of Surabaya city. This research also meant to test empirically whether the organization commitment and leadership style which is moderated by the participatory budgeting to the managerial performance in the Local Government Work Unit of Surabaya city. This research which applies survey method has been done by issuing questionnaires. The sample collection technique has been done by using purposive sampling. The analysis technique has been done by performing simple regression analysis to test the influence of participatory budgeting to the managerial performance. Meanwhile, the test of organization commitment and the leadership style as the moderated variable has been done by using Moderated Regression Analysis (MRA). The result of this research shows that: first, the participatory budgeting has positive influence to the managerial performance. Second, organizational commitment is unable to moderate the influence of participatory budgeting to the managerial performance. Third, leadership style is moderated by the influence of participatory budgeting to the managerial performance.Keywords: Participatory Budgeting, Managerial Performance, Organization Commitment, Leadership Style.
PENGARUH AKUNTABILITAS, TRANSPARANSI DAN PENGAWASAN TERHADAP KINERJA PELAKSANAAN ANGGARAN PADA INSTANSI PEMERINTAH Aprianti, Eka Ratna; Riharjo, Ikhsan Budi
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 12 (2017)
Publisher : STIESIA

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This research is meant to examine the influence of accountability, transparency, and oversight to the budgetimplementationperformance. This research is a quantitative research. The population is local apparaturs workunit at the environment of local government of Mojokerto district. The sample collection technique has beencollected by using purposive sampling method. The data collection technique has been done by conducting surveymethod. The data has been done by using primary data in theform of questionnaires which have been issued tothe respondents. The analysis method has been carried out by using multiple linear regressions analysis and theapplication instrument of SPSS (Statistical Product and Services Solutions) 20.0 version. The result of thisresearch shows that the presentation of accountability gives positive influence to the implementationperformance, transparencygives positive influence to the budget implementation performance and oversight givespositive influence to the budget implementationperformance.Keywords: Accountability, transparency, oversight, budget implementation performance.
PENGARUH PERTUMBUHAN EKONOMI, PENDAPATAN ASLI DAERAH DAN DANA ALOKASI UMUM TERHADAP BELANJA MODAL Nurzen, Miardi; Riharjo, Ikhsan Budi
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 4 (2016): Jurnal Ilmu & Riset Akuntansi
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The purpose of this research is to test the economic growth, Local Own-Source Revenue, and General AllocationFund has an influence to the Capital Expenditure at the Districts /Cities Government in East Java. Thepopulation of this research is the entire of districts /cities in the area of East Java Province. The data usessecondary data which has been retrieved from the Districts / Cities Realization Budget Report in East JavaProvince from 2012 to 2014. The data analysis instrument has been done by using multiple linear regressionsanalysis. Based on the test it shows that: 1) the economic growth does not have any influence to the CapitalExpenditure; 2) The Local Own Source Revenue has positive influence to the Capital Expenditure; 3) GeneralAllocation Fund has positive influence to the capital expenditure.Keywords: Economic Growth (PE), Local Own Source Revenue (PAD), General Allocation Fund (DAU),capital expenditure (BM).
PENGARUH POLITIK DINASTI TERHADAP AKUNTABILITAS PEMERINTAHAN DENGAN PENGENDALIAN INTERN SEBAGAI VARIABEL PEMODERASI Anggraini, Nikma Ragil; Riharjo, Ikhsan Budi
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 6 (2017)
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ABSTRACTThis research is meant to: 1) to test empirically the influence of politic dynasty to the accountability of the local government, 2) to test empirically the the influence of politic dynasty to the financial performance of local government, 3) to empirically test the influence of internal control as the moderating factors to the influence of dynasty politic to the financial performance of local government. The population is all districts / cities in Banten province. The research samples by using the saturated sample technique. The data analysis technique has been carried out by using Moderated Regressions Analysis (MRA). Based on the hypothesis test, it can be concluded that: 1) politic dynasty give influence to the accountability of the local government and the performance financial of local government, 2) Politic dynasty give negative influence to the public accountability. The region which conducts the practice of politic dynasty is tend to have accountability of the financial statement of the local government is lower than the region which does not have any practice of politic dynasty, 3) the internal control as the moderating variable can minimize the negative influence of the politic dynasty practice to the financial performance of the local government.Keywords: Politic dynasty, internal control, accountability, financial performance
TRANSPARANSI DAN AKUNTABILITAS PEMERINTAH DESA DALAM PENGELOLAAN ALOKASI DANA DESA Kumalasari, Deti; Riharjo, Ikhsan Budi
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 11 (2016): Jurnal Ilmu & Riset Akuntansi
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This research is aimed to find out the implementation of Transparency and Accountability principles of District / Village Government in the management of Village Fund Allocation which includes activities i.e.: planning, implementation, report and responsibility of Village Allocation Fund. The research method has been carried out by using qualitative method and descriptive approach. The informant consists of village head, village secretary, village treasury, vice chairman of BPD, and representative of the community. The data collection technique has been conducted by using interview and documentary. The data analysis technique has been started by organizing the data, simplifying the data, processing the data analysis, and interpreting the result. The result of the research shows that the village government of Bomo Village Rogojampi District of Banyuwangi has implemented the transparency and accountability principles in the management of Village Fund Allocation (ADD). The implementation and the planning of village fund allocation has implemented the transparency and accountability principles. Meanwhile, the responsibility of village allocation fund physically has shown the transparent and accountable implementation, but from the administration point of view some improvements are needed for further development, because it has not completely complied with requirements of laws and regulations.Keywords: Management village fund allocation (add), transparancy, accountability.
PENGUKURAN KINERJA UNIT KERJA PEMERINTAH DAERAH DALAM PERSPEKTIF VALUE FOR MONEY (Studi Pada Dinas Koperasi dan UMKM Kota Surabaya) Nada, Syaza Lifia; Riharjo, Ikhsan Budi
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 11 (2016): Jurnal Ilmu & Riset Akuntansi
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This research is meant to measure, to analyze and to find out the performance at Cooperation Department and Micro, Small, and Medium enterprises in Surabaya city which is measured by using value for money concept. The research method has been carried out by using qualitative. The data collection technique has been conducted by using interview and documentation. Meanwhile, the analysis of performance appraisal has been done on the basis of economic, efficient, effectiveness performance which refers to input, output, and outcome. The result of the discussion and the analysis about performance appraisal at work unit of Local Government in the perspective of value for money in the Cooperation Department and Micro, Small, and Medium enterprises in Surabaya city in 2014-2015 periods shows that in determining economic performance it is done by considering the budget (input) and budget realization. The efficient performance is considered from the amount of the realization f output which has been generated to the input. The effective performance is considered from the output or the outcome which has been succeeded in running the objective of the institution in achieving the expected program. Even though the performance report of Cooperation Department and Micro, Small, and Medium enterprises in Surabaya city shows the achievement of the performance of economic, efficient, and effectiveness is in accordance with the expectation. Nevertheless, the improvement of relevant performance appraisal model is required, by considering the relevancy of the purpose of the activity and the program.Keywords : Value for money, economic, efficient, effectiveness
FAKTOR-FAKTOR YANG MEMPENGARUHI KELEMAHAN PENGENDALIAN INTERN PEMERINTAH DAERAH Agustina, Gita Putri; Riharjo, Ikhsan Budi
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 4 (2016): Jurnal Ilmu & Riset Akuntansi
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This research is meant to test the influence of environment control, risk measurement, control activity, information and communication also the monitoring to the weaknesses of internal control of government on the section in the local apparatus work unit (SKPD) of Surabaya city. The population is all employees of financial management in 30 the local apparatus work units (SKPD) in Surabaya city. The sample collection technique has been done by using purposive sampling. The analysis technique has been done by performing the multiple linear regressions analysis. The result of this research shows that the control environment has negative influence to the weaknesses of internal control of the government, risk measurement does not have any influence to the weaknesses of internal control of the government, and internal activity has positive influence to the weaknesses of internal control of the government, information and communication has negative influence to the weaknesses of internal control of the government as well as the monitoring does not have any influence to the weaknesses of internal control of the government on SKPD city of Surabaya.Keywords: Environment Control, Risk Measurement, Control Activity, Information and Communication, The Weaknesses of Internal Control.
FAKTOR-FAKTOR YANG MEMPENGARUHI AKUNTABILITAS PUBLIK DENGAN PENGAWASAN FUNGSIONAL SEBAGAI VARIABEL PEMODERASI Hadi, Agilia Fitria; Riharjo, Ikhsan Budi
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 7, No 1 (2018)
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Penelitian ini bertujuan untuk menguji secara empiris pengaruh efektivitas pengelolaan keuangan daerah dan audit kinerja terhadap akuntabilitas publik pada Satuan Kerja Perangkat DaerahKabupaten Sidoarjo. Penelitian ini juga bertujuan untuk menguji secara empiris apakah pengawasanfungsional dapat memoderasi efektivitas pengelolaan keuangan daerah dan audit kinerja terhadapakuntabilitas publik pada Satuan Kerja Perangkat Daerah Kabupaten Sidoarjo. Penelitian inidilakukan dengan metode survei melalui kuesioner. Teknik pengambilan sampel ini menggunakanpurposive sampling. Teknik analisis yang digunakan adalah analisis regresi sederhana untuk mengujipengaruh efektivitas pengelolaan keuangan daerah dan audit kinerja terhadap akuntabilitas publik.Sedangkan untuk menguji pengawasan fungsional sebagai variabel pemoderasi menggunakanModerated Regression Analysis (MRA). Hasil penelitian ini menunjukkan bahwa: pertama, efektivitaspengelolaan keuangan daerah berpengaruh positif terhadap akuntabilitas publik. Kedua, audit kinerjaberpengaruh positif terhadap akuntabilitas publik. Ketiga, pengawasan fungsional tidak dapatmemoderasi pengaruh efektivitas pengelolaan keuangan daerah terhadap akuntabilitas publik.Keempat, pengawasan fungsional tidak dapat memoderasi pengaruh audit kinerja terhadapakuntabilitas publik.Kata Kunci: efektivitas pengelolaan keuangan daerah, audit kinerja, akuntabilitas publik,pengawasan fungsional
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