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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
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Medicine & Pharmacology Social Sciences Other

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MODEL PENGUKURAN KINERJA PADA PERUSAHAAN DAERAH AIR MINUM SURYA SEMBADA KOTA SURABAYA Jannah, Ely Uzlifatil; Riharjo, Ikhsan Budi
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 8 (2015)
Publisher : STIESIA

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Abstract

This research is meant to examine the description of the model of performance measurement at PDAM SuryaSembada Kota Surabaya. The documentation and interview are used as the data collection technique, meanwhilethe descriptive qualitative method is used as the data analysis technique.The results of the analysis and thediscussions show that: the financial perspective has obtained good company’s performance; the customerperspective, the implementation of vision and mission which are related to the enhancement of customersatisfaction has improved.The measurement of the internal business process perspective shows an improvedperformance. Meanwhile, the growth and learning perspective of growth and learning well performance.Eventhough, the performance of the company which is based on four perspective show well performance, thedevelopment of relevant performance measurement model is required. It is in line with the dynamic of businessenvironment in the future.Keywords: Financial Performance, Customer Perspective, Internal Business Process Perspective, Growthand Learning Perspective.
KINERJA UNIT PELAKSANA TEKNIS DAERAH PENGUJIAN KENDARAAN BERMOTOR KABUPATEN NGANJUK TAHUN 2014 Asokawati, Ardiana Nungky; Riharjo, Ikhsan Budi
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 2 (2017)
Publisher : STIESIA

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Abstract

The purpose of this research is to find out the performance of the Local Technical Implementation Unit (UPTD)Motor Vehicle Testing of Nganjuk District through Value for Money approach. This research is a qualitativeresearch and the object of the research is the Local Technical Implementation Unit (UPTD) Motor VehicleTesting of Nganjuk District about the performance which is stated in the Accountability Report of GovernmentAgency Performance (LAKIP) of 2014. The data collection technique has been done by performing interviewtechnique and documentation whereas the data analysis has been done by using qualitative descriptive approachwhich is carried out by collecting, identifying, describing, analyzing, and making conclusion.Based on the resultof the research, it shows that the Local Technical Implementation Unit (UPTD) Motor Vehicle Testing ofNganjuk District has reached the economic and efficiency level quite well. Although the result of the analysis ofperformance of this agency has already reached, the effectiveness should be directed to success the programs andactivities.Keywords : Value for Money, Economic Performance, Efficiency of the Performance, and Effectiveness of thePerformance.
FAKTOR-FAKTOR YANG MEMPENGARUHI PENERAPAN AKUNTANSI BERBASISIS AKRUAL PADA SKPD KABUPATEN SIDOARJO Adirianto, Moh.; Riharjo, Ikhsan Budi
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 11 (2017)
Publisher : STIESIA

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Abstract

ABSTRACTThis research is meant to proof some factors which give influence to the implementation of accrual based accountancy at the local apparaturs work unit of Sidoarjo district. which consists of Human resources, organization commitment, organization culture, and accounting information system. This research applies quantitative method in which this method focuses on the hypothesis test. The research population is 24 local apparaturs work unit of Sidoarjo district. The data collection method has been done by using Purposive sampling. The data has been obtained by issuing questionnaires to the 75 employees of financial management at the local apparaturs work unit of Sidoarjo district. 73 (96%) questionnaires have returned and have been filled in completely and can be processed. The collected data has been processed by using multiple linear regressions analysis. The result of this research shows that variables i.e. human resources, organization culture, accounting information system give positive influence to the implementation level of accrual based accountancy. Unlike the previous variables, the organization commitment does not give any influence to the level of the implementation of accrual based accountancy. This indicates a variety of factors, such as inappropriate organizational policies, lack of awareness of employees in organization. Commitment can be realized if individuals exercise their right and obligations in accordance with their respective duties. Keywords: Human resources, organization commitment, organization culture, accounting information system, the Level of implementation of accounting accrual base.
PENGARUH KARAKTERISTIK TUJUAN ANGGARAN DAN GROUP COHESIVENESS TERHADAP KINERJA MANAJERIAL Mutmainah, Mutmainah; Riharjo, Ikhsan Budi
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 8 (2015)
Publisher : STIESIA

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Abstract

This research is meant to find out the influence of characteristic of budget objectives and group cohesiveness to the managerial performance at the work unit of Local Apparatus in Surabaya. The population is the employee who has the involvement authority in the process of budget planning in the work unit of Local Apparatus in Surabaya with 76 people have been selected as samples. The variables in this research consist of two independent variables which are characteristic of budget objectives and group Cohesiveness and the dependent variable is the managerial performance. The analysis technique has been done by using multiple linear regressions with the rate of error tolerance are 5%. The result of the analysis shows that: characteristic of budget objectives has positive influence to the managerial performance, and Group Cohesiveness has positive influence to the managerial performance. It means that when the characteristic of the budget objectives and group cohesiveness is getting better, the managerial performance increases and vice versa.Keywords : Characteristic of Budget Objectives, Group Cohesiveness, Managerial Performance.
Corporate Governance, Performance, and Financial Statements Publication as Moderation on Company Value in Indonesia Suwardi Bambang Hermanto; Ikhsan Budi Riharjo
Journal of World Conference (JWC) Vol. 2 No. 1 (2020): January 2020
Publisher : NAROTAMA UNIVERSITY, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29138/prd.v2i1.102

Abstract

The research objective was to analyze the influence of corporate governance and performance, as well as the publication of financial statements as the moderation of company value. Institutional ownership variables, number of commissioners, number of directors, and number of audit committees and independent commissioners as corporate governance. Return on asset variables as performance, and audit delay as the publication of financial statements, and Tobin's Q as a company value. The research objects were 70 public companies on the Indonesia Stock Exchange, with a sample of 122 observations of financial statements from 2013-2017. The results showed that the number of commissioners, audit committees and return on assets had a positive effect on firm value. Publication of financial statements affects the value of the company, and moderates the effect of financial performance on firm value. Whereas institutional ownership, the number of directors and independent commissioners does not affect
PERILAKU OPORTUNISTIK PEJABAT EKSEKUTIF DALAM PENYUSUNAN APBD Ikhsan Budi Riharjo; Isnadi Isnadi
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 14 No 3 (2010)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (0.057 KB) | DOI: 10.24034/j25485024.y2010.v14.i3.383

Abstract

Budgeting bring important issues that affect the behavior that had an impact on the effectiveness of government organizations. Government financial management that are not in accordance with the rules is the opportunistic behavior of executive officers so that the push to make mistakes in determining budget allocations in the preparation of Anggaran Pendapatan dan Belanja Daerah (APBD). Purpose of this research is focused on opportunistic behavior of executives who push the influence of direct personnel expenditure, goods and services expenditure and capital expenditure against budget slack prosperity for the people that come from natural resource revenue in accordance with article 33 Undang-Undang Dasar Negara Republik Indonesia tahun 1945. This research is quantitative research using multiple linear regression analysis as well as moderating variables to obtain empirical evidence of research, the data used in the form of secondary data of Region Expense and Revenue Budget all  government  region in Indonesia in 2009, whereas samples in accordance with the requirements of the sampling method amounted to 31 government provence/regency/municipal. Results showed that the opportunistic behavior of the executive officials encourage an increase in personnel expenditure budget directly, goods-services-capital expenditure, which resulted in budget slack for the prosperity of the people that come from natural resource revenues.
Accountability of Cash-Intensive on Village Funds (Case study in Kendal Village, Sekaran District, Lamongan Regency) Dewi Kusmaya Sari; Ikhsan Budi Riharjo; Maswar Patuh Priyadi
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 4, No 1 (2021): Budapest International Research and Critics Institute February
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v4i1.1765

Abstract

Accountability is an essential issue in scientific studies and practice in the field of public administration. Accountability in managing village funds has become a demand for the village government, as Law Number 6 of 2014 has been implemented concerning villages. Problems arise when the accountability of village funds’ labor- insentive cash is related to the new regulation. This policy requires village funds to be used for cash labor following SKB 4: the minimum wage must reach 30% of the total development sector sourced from the Village Fund. Therefore, this study aimed to describe and analyze cash accountability for labor in village funds (a case study in Kendal Village, Sekaran District, Lamongan Regency). Qualitative interpretive research was applied with interviews, observation, and documentation from official government documents. Furthermore, this study showed that the village fund accountability in Kendal Village, Sekaran District, Lamongan Regency has gradually implemented participation and transparency principles. The fund had met the wage requirements following SKB 4. The village had to reach 30% of the total development of the fund. Its implementation was carried out in a self-managed wanner involving workers from the poor, unemployed, and families with malnutrition, as evidenced by the ID card of Kendal villagers. Eventhough they experience obstacles in determining yhe poor’s criteria, the budget activity implementer (PKA) tries to apply accountability in the implementation of development based on the cash-insentive principle.
Faktor-Faktor Yang Mempengaruhi Efektivitas Penerapan Standar Akuntansi Pemerintahan Akrual Atas Barang Milik Pemerintah Daerah Kota Surabaya Ruminingsih Ruminingsih; Ikhsan Budi Riharjo; Lilis Ardini
Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 13, No 2 (2020)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/profita.2020.v13i2.003

Abstract

This study aims to investigate and analyze the effect of human resource competencies, organizational commitment, technology and information systems, and the intensity of stock-taking on the effectiveness of an application of accrual government accounting standards for the regional property. Therefore, a quantitative method was applied with a survey approach. This research was conducted in 72 (seventy-two) Regional Device Organizations (OPD) in Surabaya. This study used purposive sampling. The research respondents were Financial Administration Officers (PPK) and officers on goods users. As the result of statistical values, 26.9% of effective variables that applied accruals government accounting standards on the regional property could be explained with variables of human resource competence, organizational commitment, technology, and information systems, and the intensity of stock-taking. Moreover, this study indicated that human resource competence and organizational commitment had a positive effect on the application effectiveness of accrual government accounting standards for the regional property. Whereas, the technology and information systems and the intensity of stock-taking had no effect on the effectiveness of the application of accrual government accounting standards for the regional property. This study also suggested OPD within the Surabaya City Government to improve the effectiveness of the application of accrual government accounting standards for the regional property.
BIMTEK DAN PENDAMPINGAN AKUNTABILITAS KEUANGAN BADAN KESWADAYAAN MASYARAKAT (BKM) DALAM MENGHADAPI PERSIAPAN AUDIT EKSTERNAL DI KOTA SURABAYA Wimba Respatia; Nur Laily; Ikhsan Budi Riharjo
Share : Journal of Service Learning Vol. 7 No. 1 (2021): FEBRUARY 2021
Publisher : Institute of Research and Community Outreach - Petra Christian University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (222.922 KB) | DOI: 10.9744/share.7.1.52-55

Abstract

Abstrak. Pendampingan BKM di Ketabang Mandiri sangat mendesak dalam kegiatan pencatatan laporan keuangan BKM sesuai dengan kerangka acuan PNPM Kotaku, dalam pembangunan kesejahteraan sosial di Kelurahan Ketabang, Kecamatan Genteng, Kota Surabaya, juga meningkatkan pemahaman mengenai perencanaan, kebijakan dan alur pengelolaan keuangan BKM dan KSM, karena kegiatan ini diperlukan dalam mengahdapi persiapan audit eksternal tahun buku 2019. Kegiatan ini dilaksanakan selama 1 (satu ) bulan. Metode yang dipergunakan adalah Bimbingan teknis dan pendampingan. Hasil pengabdian adalah melaksanakan program menanggulangi kemiskinan yang bertujuan sebagai peningkatan kesejahteraan sosial yang dijalankan oleh BKM Kelurahan Ketabang dengan perencanaan jangka menengah melalui tiga program utama dalam kurun waktu tiga tahun, diantaranya Program Pemberdayaan Sosial, Program Asistensi dan Jaminan Sosial, dan Program Peningkatan Ekonomi Mikro dan Menengah. Dapat disimpulkan, program menanggulangi kemiskinan bagi kesejahteraan sosial di perkotaan ini, sebagai program pemerintah sebagai sasaran program dengan keterlibatan masyarakat secara langsung di tingkat kelurahan. Dalam menaggulangi kemiskinan dengan tahapan identifikasi kebutuhan, pelaksanaan rumusan permasalahan,merencanakan pelaksanaan kegiatan, melaksanakan pengawasan dan mengevaluasi, fungsi BKM yaitu menciptakan program pembangunan untuk menanggulangi kemiskinan di Kelurahan Ketabang Kecamatan Genteng,Kota Surabaya. Kata kunci: bkm, akuntabilitas, keuangan, audit
Pemberdayaan UMKM Rosela Asri Kelurahan Pacar Kembang Kecamatan Tambaksari Kota Surabaya tri yonowati; Titik Mildawati; Ikhsan Budi Riharjo; Khuzaini
Society : Jurnal Pengabdian dan Pemberdayaan Masyarakat Vol. 1 No. 2 (2021): Vol.1 No.2, April 2021
Publisher : Universitas Dinamika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37802/society.v1i2.136

Abstract

Kelompok UMKM Kerajinan Tangan Rosela Asri yang berada di Kelurahan Pacar Kembang, Kecamatan Tambaksari Kota Surabaya merupakan salah satu UMKM dengan skala usaha mikro memiliki potensi untuk dikembangkan. Kerajinan tangan yang diproduksi antara lain kreasi flannel dan katun, daur ulang, box hantaran, tas, dan dompet. Seperti pada umumnya usaha mikro, permasalahan yang dihadapi selama ini adalah pengelolaan keuangan usaha yang masih tercampur menjadi satu dengan keuangan keluarga dan pemasaran produk. Pengelolaan administrasi keuangan selama ini belum dapat dijalankan secara optimal sehingga berapa pendapatan yang diterima dan pengeluaran usaha belum dapat diidentifikasi dengan jelas. Peningkatkan penjualan produk dengan menggunakan teknologi akan menjadi solusi terbaik untuk membantu pemasaran produk yang dihasilkan UMKM Rosela Asri. Pemasaran melalui media sosial akan memudahkan UMKM untuk menyusun strategi pemasaran yang tepat dan didukung pengelolaan keuangan yang baik diharapkian dapat menjaga kelangsungan usaha saat ini pada masa pasca pandemi covid 19 dan new normal serta kedepannya. Berdasarkan permasalahan yang ada diperlukan pelatihan dan pendampingan tentang pembukuan sederhana dan strategi pemasaran yang baik. sehingga bermanfaat bagi peningkatan kesejahteraan hidup pengusaha mikro .
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