Articles
<![CDATA[Pengaruh Kualitas Sistem Informasi Keuangan Daerah terhadap Kepuasan Aparatur Pemerintah Daerah Menggunakan Model Delone dan Mclean ]]>
<![CDATA[Arifin, Jabal Firdaus]]>;
<![CDATA[Pratolo, Suryo]]>
<![CDATA[ Journal of Accounting and Investment Vol 13, No 1: January 2012 ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Yogyakarta, Indonesia ]]>
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<![CDATA[This study aims to determine the effect of regional financial information system to local government officer. This study obtained a result that: the quality SIKD had positive effect on satisfaction of the local government officer, the quality of information from SIKD had no positive effect on satisfaction of the local government officer, and quality SIKD had no positive effect on the use of the system, Quality information from SIKD had no positive effect on the use of system, The reciprocal relationship of satisfaction and use of system had no positive effect, Â Satisfaction of local government officer had positive influence on individual impact of each officer and the use of SIKD no positive effect on individual impact of each officer.]]>
<![CDATA[Performance Budgeting: Suatu Alternatif Pencapaian Good Governance ]]>
<![CDATA[Pratolo, Suryo]]>;
<![CDATA[Bintoro, Muchamad Imam]]>
<![CDATA[ Journal of Accounting and Investment Vol 4, No 2: July 2003 ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Yogyakarta, Indonesia ]]>
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<![CDATA[We hope that District Autonomy implementation does not move the Corruption, Collusion Nepotism (KKN) from central government to the central of district. If it is happened, it will make the only part of center district people wealth. To avoid this matter, the district government must manage it financial efectively. One of the district financial management object is district expenditure using the budget mechanism. There are many method in budgeting system. They are line item budgeting and Performance one. Recently, Indonesian characteristic budgeting system is like the line item budgeting that have so many weakness (Baswir, 1999). This article discus about the line item and performance budgeting characteristic. The second characteristic is more advantages than the first relatively. So in this article, the researchers try to promote the district expenditure concept base on performance budgeting. The aim of this article is giving the description about how the performance budgeting support district expenditure management in achieving good governance, so the Indonesian district autonomy can be implemented successfully.]]>
<![CDATA[Pengembangan Kemandirian Amal Usaha Pendidikan Muhammadiyah melalui Unimmart.Com Marketplace Gerakan Bedukmutu ]]>
<![CDATA[Pratolo, Suryo]]>;
<![CDATA[Anwar, Misbahul]]>;
<![CDATA[Dewi, Veni Soraya]]>
<![CDATA[ Berdikari: Jurnal Inovasi dan Penerapan Ipteks Vol 10, No 1 (2022): February ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Yogyakarta ]]>
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DOI: 10.18196/berdikari.v10i1.14053
<![CDATA[ABSTRACTThe COVID-19 pandemic in the industrial revolution 4.0 increasingly encourages the need for the nation's economic independence which is supported by information technology systems. The bedukmutu movement with the unimmart.com marketplace offers a solution to answer these challenges. The bedukmutu movement at Universitas Muhammadiyah Magelang is an entrepreneurial movement based on demand-pull to encourage purchases by campus academics. The activity of buying and selling is an atmosphere that must be created so that universities contribute to realizing economic independence. Unimmart.com is a web-based marketplace application using the IoT (Internet of Things) concept that prioritizes convenience for the millennials. The purpose of this community service is to create an entrepreneurial atmosphere and realize economic independence at Universitas Muhammadiyah Magelang. This community service program implements bedukmutu with the support of the unimmart.com marketplace through three stages: (1) brainstorming with the academics of the Universitas Muhammadiyah Magelang, (2) conducting focus group discussions (FGD) with the academics of Universitas Muhammadiyah Magelang, and (3) developing and socialization of unimmart.com to the academic community. The result of this community service is the creation of the bedukmutu movement with the support of the unimmart.com marketplace at Universitas Muhammadiyah Magelang. In addition to creating an entrepreneurial atmosphere and economic independence for the academic community and the University of Muhammadiyah Magelang as an educational business charity in Muhammadiyah, this community service program is intended to integrate the theory and practice of real entrepreneurship for students.]]>
<![CDATA[PENGUATAN INSTALASI PENGOLAHAN AIR LIMBAH UNTUK UMKM BATIK DAN HANDYCRAFT ]]>
<![CDATA[Bambang Jatmiko]]>;
<![CDATA[Suryo Pratolo]]>;
<![CDATA[Misbahul Anwar]]>;
<![CDATA[Kholifah Fil Ardhi]]>;
<![CDATA[Alfi Muthia Anjani]]>
<![CDATA[ Prosiding Seminar Nasional Program Pengabdian Masyarakat 2020: 3. Kapasitas Daya Saing UMKM dan BUMDES ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Yogyakarta ]]>
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DOI: 10.18196/ppm.33.234
<![CDATA[Usaha Mikro Kecil dan Menengah (UMKM) memiliki peran strategis dalampembangunan nasioal dengan misi mendorong pertumbuhan ekonomi dan menciptakanlapangan kerja bagi masyarakat luas. Namun UMKM Batik Sekarniti dan Onggo-OnggoCraft juga mempunyai masalah lingkungan meliputi masalahnya ruang produksi masihberantakan belum rapi, IPAL belum sesuai standar, saat pandemi Covid-19 penjualanmenurun 30-40%, sering terjadi pergantian pegawai, bahan baku terbatas, permodalan masihminim, lokasi kurang strategis, kegiatan promosi masih minim. Adapun tujuan pengabdian iniadalah untuk penguatan instalasi pengolahan air limbah (IPAL) untuk UMKM BatikSekarniti dan Onggo-Onggo Craft. Metode pengabdian ini menggunakan denganmenggunakan proses kimia dan anaerob. Proses filtrasi kimia menggunakan bahan alam daripegunungan berupa tawas dan tunjung. Proses filtrasi anaerob menggunakan filter alamberupa batu split, pasir, dan ijuk. Adapun luarannya meliputi: 1) Call For Paper InternasionalPada ICAF-7 pada tahun 2020 di Universitas Muhammadiyah, dengan Judul: Key SuccessInternal dan Eksternal Faktor Untuk Menunjang Daya Saing Badan Usaha Milik Desa(Bumdes) (Survei Pada Bumdes Daerah Istimewa Yogyakarta), dalam proses Submitted. 2)Jurnal International Scopus Q-3; 3) Buku Referensi, dengan Judul Akuntansi UMKM; 3)Video unggah Youtube; 4) Presss realease di Koran Kedaulatan Rakyat dengan tema “TimDosen Pengabdian Masyarakat UMY Raih Penghargaan Hibah Multi Years”.]]>
<![CDATA[Dampak Peran Komitmen Organisasional, Teknologi Informasi, Sistem Penghargaan dan Hukuman terhadap Pengukuran Kinerja Organisasional ]]>
<![CDATA[Suryo Pratolo]]>;
<![CDATA[Hafiez Sofyani]]>;
<![CDATA[Arifin Hamsyah Mukti]]>
<![CDATA[ Jurnal Kajian Akuntansi Vol 5, No 2 (2021): DESEMBER 2021 ]]>
Publisher : <![CDATA[Universitas Swadaya Gunung Jati ]]>
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DOI: 10.33603/jka.v5i2.4782
<![CDATA[AbstractThe study aims to investigate the influence of organizational commitment, information technology, and justice of reward and punishment system on organizational performance measurement system. The population in this study was private universities registered in LLDikti region 6 Central Java. The samples were selected using convenience sampling method. Data collection was carried out by survey method using a questionnaire, and processed using SPSS. This study found that information technology and justice of reward punishment system have a significant positive effect on organizational performance measurement system. Meanwhile, organizational commitment has no significant positive effect on organizational performance measurement system. This study makes a theoretical contribution by confirming goal setting theory in its implementation in higher education. In practical terms, the results of this study can be used as input for higher education management to be able to improve the internal performance of study programs in universities.Keywords: Information technology; Justice of rewards & punishment system; Organizational commitment; Organizational performance measurement.Abstrak Penelitian ini bertujuan untuk menguji pengaruh komitmen organisasional, teknologi informasi, serta sistem penghargaan dan hukuman terhadap sistem pengukuran kinerja organisasional. Populasi dalam penelitian ini adalah PTS yang terdaftar di LLDikti wilayah 6 di Jawa Tengah. Pemilihan sampel dilakukan dengan metode covenience sampling. Teknik pengumpulan data dilakukan dengan metode survey menggunakan kuisioner, serta diolah menggunakan SPSS. Hasil penelitian menemukan bahwa teknologi informasi serta keadilan sistem penghargaan dan hukuman berpengaruh positif signifikan terhadap sistem pengukuran kinerja organisasional. Sedangkan komitmen organisasional tidak berpengaruh positif signifikan terhadap sistem pengukuran kinerja organisasional. Penelitian ini memberikan kontribusi teroritis dengan mengkonfirmasi goal setting theory pada implementasinya di perguruan tinggi. Adapun secara praktis, hasil penelitian ini dapat dijadikan masukan bagi manajemen perguruan tinggi untuk bisa meningkatkan kinerja internal program studi yang ada di perguruan tinggi.Kata Kunci: Keadilan sistem penghargaan & hukuman; Komitmen organisasional; Pengukuran kinerja organisasional; Teknologi informasi.]]>
<![CDATA[Pengaruh Karakteristik Perusahaan Terhadap Nilai Perusahaan Dan Pengungkapan Informasi Sosial Sebagai Variabel Intervening ]]>
<![CDATA[Farida Ikhwandarti]]>;
<![CDATA[Suryo Pratolo]]>;
<![CDATA[Rudy Suryanto]]>
<![CDATA[ Journal of Accounting and Investment Vol 11, No 1: January 2010 ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Yogyakarta, Indonesia ]]>
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<![CDATA[The research was conducted to identify the social information disclosure on the companies listed in the Indonesian Stock Exchange at 2003-2007 and to analyze the effect of the companies characteristics toward firm value and the social information disclosure as the intervening variable. The companies characteristics consisting of the percentage of management ownership, leverage, company size, industry type and profitability were used as exogenuous variable and the social information disclosure all at once used as intervening variable. The endogenuous variable in this research were the firm value. The social information disclosure has focused on the voluntary disclosure. The voluntary disclosure on this research applied the annual reports which were measured by 32 items, while the procedures used were adopted from Glouter in Utomo (2000) and Rika and Islahuddin (2008). The statistical method used in this research was path analysis. This research used 267 sample companies non-financial sector listed and registered in the Indonesian Stock Exchange in 2003-2007. The result of this research showed that the industry types have significant effect toward the social information disclosure, the percentage of management ownership have significant effect toward the firm value and the industry types have significant effects toward the firm value.]]>
<![CDATA[Peran Otonomi Daerah Untuk Meningkatkan Fungsi Pengel-olaan Keuangan Daerah Sebagai Instrumen Manajemen dalam Kebijakan Alokasi Belanja Pelayanan Publik ]]>
<![CDATA[Suryo Pratolo]]>
<![CDATA[ Journal of Accounting and Investment Vol 12, No 1: January 2011 ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Yogyakarta, Indonesia ]]>
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<![CDATA[Regional autonomy that has long been the aspiration of the people had been executed after successfully fought for reform. After implemented, which should be considered is whether the regional autonomy that has been running for 4 yaers really can fullfil people's needs and create welfare for the people. We all know that the purpose of the existence of local government is creating public service. Public services must be created with the creative way through many aspect include regional financial management strategies. By using four independent variables: financing ability, mobilize funds ability, regional government independence, level of fiscal decentralization, and the level of flaypa per effect, researcher tested the role of regional autonomy by linking it to the influence of these four independent variables on the variable of public service expenditure allocation. By using a chow test resulted in a finding that the local government system and the personnel in the four years of implementation of regional autonomy tend looks not ready in achieving the vision of regional autonomy. Anotherfinding is that in general, regional autonomy has a role in improving the influence of financial management aspects on the allocation of expenditure on public services.]]>
<![CDATA[Double Entry Book Keeping dan Accrual Basis Sebagai Pendukung Akuntabilitas Sektor Publik ]]>
<![CDATA[Suryo Pratolo]]>
<![CDATA[ Journal of Accounting and Investment Vol 2, No 2: July 2001 ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Yogyakarta, Indonesia ]]>
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<![CDATA[At the reformation era, the claim of transparency in all of area is the important thing. This claim happens mostly in governmental sector as core public organization that must give services for public needs. Basically, government is public believe holder, because of that it must be “amanah” by creating transparency and accountability at work in fulfill public needs. One of the ways to achieve transparency and accountability is doing public reporting well. It means that government must give high quality accounting information to public (parliament and other stakeholder). We all know that high quality accounting information will be achieved if it is relevant, reliable, auditable and traceable. In realizing this high quality of accounting information system we need so many factors. In this article we try to expose the double entry book keeping and accrual basis system in supporting the high quality of accounting information system that ultimately creating good clean governance in Indonesia.]]>
<![CDATA[Bedukmawa: Marketplace and Fintech Design for Student Entrepreneurship in the Industrial Revolution 4.0 Era ]]>
<![CDATA[Suryo Pratolo]]>
<![CDATA[ Journal of Accounting and Investment Vol 21, No 1: January 2020 ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Yogyakarta, Indonesia ]]>
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DOI: 10.18196/jai.2101141
<![CDATA[Research Aims: The buying and selling system can no longer be manual instead it must be based on information technology so that it can be accepted by millennials and make them have a strong entrepreneurial spirit. For this reason, the movement of “Belabeli Produk Mahasiswa” (Bedukmawa) offers solutions to millennial generation the entrepreneurial challenges. Bedukmawa is an entrepreneurial movement based on demand-pull or pulling needs with incentives from the campus to encourage the buying movement by students to other students, so that with this transaction movement there will be a producing and selling movement naturally. The producing and marketing actions are the atmosphere that is raised on campus so that the university has a role in making it happen by providing stimulative funds for it. Bedukmutu is a web-based application that uses the concept of IoT (Internet of Things) that upholds convenience and public acceptance for millennial generation students. Hence, the purpose of this study is to obtain direction on entrepreneurship design on the campus that can encourage students to practice entrepreneurship effectively and efficiently in the era of the industrial revolution 4.0.Design/Methodology/Approach: In evaluating the Bedukmawa operation, we involve some users to conduct Focus Group Discussion (FGD), they were academic community groups, namely the lecturer group and the university leadership group.Research Findings: The results of applying this Bedukmawa application for a year at University Muhammadiyah Yogyakarta as an object of research produced an extraordinary output, in which the student entrepreneurship movement has reached billions of rupiahs monthly and with this application, IoT Big Data is presented, in which it provides various measurable information in multiple ways.Theoretical contribution/Originality: This paper is an initial research that discusses how policies in creating a marketplace in campus using a web-based application can be integrated with entrepreneurial learning practices for students.Practitioner/Policy implication: This paper provides a practical overview related to how the marketplace can be formed in a campus environment using a web-based application so that it can support students to learn entrepreneurship in a real way.Research limitation/Implication: This paper only provides a framework based on one of private campus experiences in Indonesia. Replication of this policy on other campuses may require certain adjustments given the environment and culture of each campus is different.]]>
<![CDATA[Value For Money Audit Suatu Instrumen Alternatif untuk Menciptakan Akuntabilitas Publik Pemerintah Daerah ]]>
<![CDATA[Suryo Pratolo]]>
<![CDATA[ Journal of Accounting and Investment Vol 4, No 1: January 2003 ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Yogyakarta, Indonesia ]]>
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<![CDATA[Regional autonomy has been running for almost two years, a lot of comments about the success of regional autonomy, both positive and negative. Comments indeed very necessary, but the main thing is how to make regional autonomy which is the people's demands to be more perfect and more perfect. One measure of the success of decentralization is the creation of "good governance" in which the "good governance" has many dimensions one of which is the dimension of public accountability. In this article the authors examine about public accountability in relation to the responsibilities of the regional head regulated in PP 108 in 2000. According to the author for the creation of public accountability of local government, required an auditing mechanism to support Parliament in assessing the accountability of regional heads. One alternative in the audit is "Value for Money Audit".]]>
