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All Journal Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang Nominal: Barometer Riset Akuntansi dan Manajemen Jurnal Dinamika Akuntansi Akmenika : Jurnal Akuntansi dan Manajemen Journal of Accounting and Investment Riset Akuntansi dan Keuangan Indonesia Jurnal Kajian Akuntansi Jurnal ASET (Akuntansi Riset) BERDIKARI : Jurnal Inovasi dan Penerapan Ipteks JIA (Jurnal Ilmiah Akuntansi) Reviu Akuntansi dan Bisnis Indonesia Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Prosiding Seminar Nasional Program Pengabdian Masyarakat Jurnal Dinamika Akuntansi dan Bisnis (JDAB) JMMR (Jurnal Medicoeticolegal dan Manajemen Rumah Sakit) Riset Akuntansi dan Keuangan Indonesia

Suryo Pratolo

Universitas Muhammadiyah Yogyakarta

Author-ID : 742197

Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Economics, Econometrics & Finance Education Health Professions Medicine & Pharmacology Nursing Public Health Social Sciences Other

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Result-based Management Implementation in Higher Education Institution: Determinants and Impact on Performance Suryo Pratolo; Arifin Hamsyah Mukti; Misbahul Anwar
Journal of Accounting and Investment Vol 21, No 3: September 2020
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Abstract:Research aims: This research is purposed to examine human resource quality impact, organizational commitment and reward and punishment system to RbM implementation. More over, this research also examined RbM’s impact to Higher Education Institution (HEI) Performance as well as RbM’s role as variabel intervening.Design/Methodology/Approach: Samples in this research were collected using convenience sampling method. This research uses survey method. Data in this research shall be primary data. Data collection method was executed by using questionnaire. Partial Least Square (PLS) technique was employed to test hypotheses proposed.Research findings: This research shows Human Resource Quality, Organizational Commitment as well as reward and punishment system are proven having positive and significant impacts to RbM’s implementation. Then RbM’S implementation is proven having impact to HEI Performance. Direct relationship to HEI Performance, Human Resource variable, Organisatonal Commitment, and reward and punishment system are not proven directly on HEI Performance, but specifically Human Resaource Quality, organizational commitment as well as reward and punishment system inderictly impact on HEI Performance via RbM implementation. It may be concluded that RbM implementation is much important to be realized then by increasing Human Resource Qualtiy, Organizatioinal Commitment as well as Reward and Punishment system are able to realize better HEI Performance.Theoretical contribution/Originality: This research is purposed to confirm goal setting theory related to RbM implementation in study context in HEI.Practitioner/Policy implication: This research result may become an input for HEI management to increase it performance via RbM policy implementation.Research limitation/Implication: This research may be executed in private HEI in eastern West Java.

PENGARUH KUALITAS AUDITOR, KONDISI KEUANGAN PERUSAHAAN, OPINI AUDIT TAHUN SEBELUMNYA, PERTUMBUHAN PERUSAHAAN DAN DEBT DEFAULT TERHADAP KEMUNGKINAN PENERIMAAN OPINI AUDIT GOING CONCERN Karyanti Karyanti; Suryo Pratolo
Journal of Accounting and Investment Vol 10, No 1: January 2009
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (448.098 KB)

This research comprises an empirical study that is carried out to identify the influence of auditor quality, company financial condition, previous year audit opinions, company growth, and debt default toward the acceptance or going concern audit opinion. The population of the research is the manufacture companies listed in Indonesian Stock Exchange in the year 2002-2006. The number of the samples are 38 companies (in 5 year period). The data collection method is purposive sampling. The data used in this study are secondary data in the form of documentation data from Indonesian Capital Market Directory (ICMD). Hypothesis testing is conducted by employing logistic regressions. The findings show that previous year audit opinions and debt default influence significantly toward the possibility of the acceptance of going concern audit opinion. Meanwhile, the auditor quality, company financial condition and company growth do not influence the possibility of the acceptance of going concern audit opinion.

Determinants of Whistleblowing Intention of Employees in Universities: Evidence from Indonesia Suryo Pratolo; Vidya Putri Sadjiman; Hafiez Sofyani
Riset Akuntansi dan Keuangan Indonesia Vol 5, No 1 (2020): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v5i1.9443

Corruption in higher education institutions (HEI) is serious issue that has become a focus by many parties. The amount of state losses caused by fraudulent behavior in the management of university finances makes research related to whistleblowing at universities very urgent. Hence, this study aims to examine how perceived personal costs, perceived fraud seriousness, and attitude influence whistleblowing intention of university employees. This research was conducted in two universities in Manado, North Sulawesi, Indonesia. The research samples were permanent employees including lecturers and staffs. Data obtained by distributing questionnaires directly to the respondents. Hypothesis testing uses multiple regression analysis techniques. This study found that perceived personal costs have a negative effect on whistleblowing intention. Meanwhile, perceived fraud seriousness and attitude have a positive effect on whistleblowing intention. Discussion, implications and further research suggestions are presented in this paper.

Model Pemberdayaan Entrepreneurship Berbasis Gerakan Kemandirian Ekonomi Cabang Dan Ranting Muhammadiyah Dengan Metode On-Line Suryo Pratolo; Bambang Jatmiko; Misbahul Anwar
Prosiding Seminar Nasional Program Pengabdian Masyarakat 2019: 3. Pengembangan Usaha Mikro, kecildan Menengah (UMKM), Serta Ekonomi Kreatif
Publisher : Universitas Muhammadiyah Yogyakarta

Tujuan Program Pengabdian Masyarakat dengan skim KEMITRAAN MASYARAKAT adalah untukmembangun model pemberdayaan entrepreneurship berbasis gerakan kemandirian ekonomi civitasakademika dengan metode on-line. Adapun masalah dari pengabdian ini adalah Jumlah pengusaha diIndonesia baru mencapai 1,65 persen dari jumlah penduduk. Rasio tersebut jauh tertinggal dibandingdengan jumlah pengusaha yang ada di negeri jiran seperti Singapura, Malaysia, maupun Thailand.Sementara negara-negara maju seperti Amerika Serikat dan Jepang bahkan memiliki pengusaha lebihdari 10 persen dari jumlah populasi. Idealnya jumlah pengusaha adalah 2 persen dari total populasi,tetapi untuk mencapai target pendapatan perkapita yang baik diperlukan 6,13 juta pengusaha atausekitar 2,5 persen dari populasi. Metode pelaksanaannya sebagai berikut: 1. FGD (Focus GroupDiscution), 2. Desain Sistem, 3. Perancangan Software, 4. Uji Sofware, 5. Sosialisasi Awal, 6.Penyempurnaan Software, 7. Sosialissai Sofware, 8. Publish Software. Sedangkan luarannya adalah: 1.Jurnal Nasional ISSN “Berdikari” Universitas Muhammadiyah Yogyakarta, 2. Proceeding Nasional –Universitas Muhammadiyah Yogyakarta, 3. Seminar Nasional – di Univesitas Ahmad DahlanYogyakarta, 4. Keynote Spech di Program Studi UMY Mengundang Wirausaha muda dan Dosen UMY.

Analisis Kesehatan Manajemen Keuangan Menggunakan Instrumen 7’s McKensey Suryo Pratolo; Ilham Maulana Saud
Prosiding Seminar Nasional Program Pengabdian Masyarakat 2021: 1. Peningkatan Kapasitas Kelembagaan Publik
Publisher : Universitas Muhammadiyah Yogyakarta

Kabupaten Kulon Progo terus berbenah menyongsong kemajuan menjadi kabupaten berskala internasional dengan beroperasinya Bandara Internasional New Yogyakarta International Airport. Sebagai kabupaten yang berskala internasional haruslah memiliki sarana layanan kesehatan publik bertaraf internasional. Muhammadiyah terus berupaya menjadi bagian pelayanan kesehatan melalui Pusat Kesehatan Umum Muhammaduyah (PKU) yang memiliki Klinik Pratama PKU Muhammadiyah Wates yang sebelumnya merupakan Rumah Sakit tipe-D. Saai ini masih terdapat permasalahan yang dihadapi oleh PKU Wates untuk mewujudkan layanan kesehatan berkemajuan. Pada dasarnya PKU Wates berpotensi menjadi amal usaha kesehatan bertaraf internasional dengan posisi strategis, dan dukungan PKU Kota Yogyakarta dan PKU Gamping yang memiliki sumber daya manusia maupun sumber daya lainnya, serta Universitas Muhammadiyah Yogyakarta yang memiliki Fakultas Kedokteran dan Ilmu Kesehatan. Dengan dukungan sumber daya yang lengkap tersebut yangperlu ditinjau dari PKU Wates adalah aspek manajerial saat ini sehingga siap untuk memantaskan diri menjadi Rumah Sakit bertaraf Internasional. Dengan latar belakang masalah di atas melalui Program Pengabdian Masyarakat (PPM) Muhammadiyah adalah segera melakukan asesmen pada kesehatan organisasional PKU Muhammdiyah Wates khususnya aspek kesehatan keuangan dengan menggunakan pendekatan model 7’s McKinsey, yaitu strategy, structure, systems, staff, skills, dan share-values dan sehingga bisa dirumuskan potensi yang terukur untuk strategi sinergis antar Amal Usaha Muhammadiyah. Hasil PPM Muhammdiyah ini menunjukkan bahwa kesehatan kesehatan PKU Muhammadiyah Wates secara ditail belum menunjukkan kualitas 7’S secara optimal.

IMPLEMENTASI MODEL 7S MCKINSEY DALAM PENDAMPINGAN ASESMEN KINERJA RS PKU MUHAMMADIYAH Ilham Maulana Saud; Suryo Pratolo
Prosiding Seminar Nasional Program Pengabdian Masyarakat 2021: 1. Peningkatan Kapasitas Kelembagaan Publik
Publisher : Universitas Muhammadiyah Yogyakarta

Program pengabdian ini bertujuan untuk menganalisis penerapan sistem tata kelola manajemen yang dilaksanakan di RS PKU Muhammadiyah Nanggulan, Kulon Progo. Pendekatan yang diterapkan dalam penelitian dengan menggunakan pendekatan kuantitatif dan kualitatif. Data yang dikumpulkan dengan pemberian kuisioner kepada responden dan menerapkan wawancara, selanjutnya dianalisis menggunakan 7s McKinsey Framework. Program pengabdian ini menguji penerapan 7s McKinsey Framework pada dua aspek penilaian, yaitu bidang keuangan dan non keuangan yaitu sumber daya manusia (SDM). Hasil program pengabdian ini didapatkan bahwa terdapat perbedaan penilaian secara kuantitatif dan kualitatif dalam bidang keuangan dan non keuangan/ sumber daya manusia di RS PKU Muhammadiyah Nanggulan, Kulon Progo yang menunjukan masih mengalami kendala dalam mengelola manajemen keuangan dan sumber daya manusia rumah sakit diliat dalam penerapan 7s McKinsey Framework

PENDAMPINGAN PERLUASAN LOKASI USAHA DAN OUTLET UNTUK MENINGKATKAN PENJUALAN Bambang Jatmiko; Suryo Pratolo; Misbahul Anwar; Titi Laras; Alfi Muthia Anjani
Prosiding Seminar Nasional Program Pengabdian Masyarakat 2021: 1. Peningkatan Kapasitas Kelembagaan Publik
Publisher : Universitas Muhammadiyah Yogyakarta

Tujuan pengabdian ini adalah untuk melakukan pendampingan perluasan lokasi usaha dan outlet pada UMKM Batik Sekarniti dan Onggo-Onggo Craft. Masalah dalam pengabdian ini sebagai berikut: 1) lokasi usaha yang masih sempit dan kurang rapi; 2) belum adanya penataan secara baik mulai dari bahan baku, barang dalam proses, barang setengah jadi bahkan barang jadi tidak memiliki tempat dan lokasi yang representative; 3) belum memiliki tempat penjualan produk jadi karena lokasi usaha satu tempat dengan rumah tangga; 4) penataan ruang pamer produk/outlet yang berupa almari, etalase, meja untuk membatik dan bahkan ruang untuk kasir belum tersedia. Metode yang digunakan pada pengabdian ini adalah Forum Group Discussion dengan model workshop kepada pemilik Batik Sekarniti dan Onggo-Onggo Craft. Hasil pengabdian ini berupa : 1) terwujudnya lokasi usaha yang lebih luas; 2) terwujudnya penataan ruang UMKM yang lebih rapi; 3) terwujudnya outlet sebagai tempat penjualan dan ruang pamer produksi; 4) terwujudnya sarana dan prasarana outlet yang lebih lengkap dan representative.

Pengaruh Politik Dinasti dan Sistem Pengendalian Internal Terhadap Kinerja Pemerintah Daerah dengan Akuntabilitas Pelaporan Sebagai Variabel Pemediasi : Studi Empiris Pada Pemerintah Daerah Di Indonesia Tahun 2012-2015 Tri Susilo Wahyu Aji; Suryo Pratolo
Reviu Akuntansi dan Bisnis Indonesia Vol 2, No 2 (2018): REVIU AKUNTANSI DAN BISNIS INDONESIA
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/rab.020229

Penelitian ini bertujuan untuk menganalisis pengaruh Politik Dinastidan Sistem Pengendalian Internalterhadap Kinerja pemerintahan dengan Akuntabilitas Pelaporan Keuangansebagai variabel pemediasi. Kinerja pemerintahan dinyatakan dalam Penetapan Peringkat dan Status Kinerja PenyelenggaKementrian Dalam Negeri pada Pemerintah daerah Provinsi, Kab/Kota seluruh Indonesia. Objek penelitian ini adalah seluruh pemerintah provinsi, kabupaten/kota di Indonesiatahun 2012-2015.Penelitian ini dilakukandengan metode dokumentasi. Data yang digunakan adalah data sekunder, yang bersumber dari Badan Pemeriksa Keuangan Republik Indonesia dan Kementerian Dalam Negeri. Penelitian ini menggunakan analisis data regresi berganda dengan bantuan software komputer untuk statistika SPSS versi 15.Hasil dari penelitian ini menunjukan bahwa praktik Politik Dinasti tidak berpengaruh signifikan terhadap Kinerja pemerintahan.Sistem Pengendalian Internal terbukti berpengaruh signifikan terhadap Kinerja pemerintahan, serta Akuntabilitas tidak terbukti memediasi hubungan antara Politik Dinasti dan SPI terhadap Kinerja pemerintahan.

The Influence of Intellectual Capital on the Performance of Higher Education Institutions: The Mediation Role of Performance Measurement Systems Suryo Pratolo; Tiyas Puji Utami; Hafiez Sofyani
Jurnal Ilmiah Akuntansi Vol 7 No 2: December 2022
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v7i2.51850

Higher education institutions (HEIs) have a key role in developing a country by improving the quality of human resources. Thus, this study aims to empirically examine the determinants of HEI performance, i.e., intellectual capital and performance measurement systems. This study also investigates the mediating effect of the performance measurement system itself. This quantitative study used a questionnaire survey distributed to private higher education institutions (PHEIs) located in several provinces on Java Island, Indonesia. This study employed a purposive sampling technique with respondents' criteria of structural officials in the financial sector at private higher education institutions (PHEIs) on Java Island. The questionnaire responses obtained were 186 samples, and Partial Least Square was utilized to test the hypothesis. The results exhibited that the performance measurement systems mediated the relationship between intellectual capital and HEI performance. Further, this research contributes theoretically and practically, especially in implementing intellectual capital mobilized in the performance measurement system to improve the performance of HEIs.

Antecedents and Consequences of Higher Education Financial Performance in Indonesia: Evidence from Private Higher Education Institutions in Indonesia Suryo Pratolo; Arifin Hamsyah Mukti; Aristanti Widyaningsih
Jurnal ASET (Akuntansi Riset) Vol 14, No 2 (2022): JURNAL ASET (AKUNTANSI RISET) JULI-DESEMBER 2022
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v14i2.50467

Purpose: This study aims to examine the effect of accounting information systems and management accountability on financial and operational performance. Furthermore, it investigates the intervening role of financial performance on the effect of management accountability and operational performance.Design/methodology/approach: This research was conducted at private higher education institutions (HEIs) in Indonesia. Cluster sampling was used as a sampling technique, and 186 private HEIs were obtained. The survey method by distributing questionnaires was then carried out to collect research data. Moreover, data processing was performed utilizing Partial Least Squares (PLS).Findings: This study uncovered the key role of financial performance in direct or indirect influence on operational performance. In indirect influence, financial performance could be an intervention for management accountability and operational performance of private HEIs. In addition, the accounting information system had a positive effect on management accountability. Furthermore, management accountability had a positive effect on financial performance. Finally, management accountability had a positive effect on the operational performance of private HEIs.Originality: This study scrutinized the intervening role of financial performance on the relationship between management accountability and the operational performance of private HEIs. On the other hand, this research was carried out during the COVID-19 pandemic, the impact of which was also felt by private HEIs.Research limitation/implication: This research was only conducted based on data from private HEIs that became the research sample. Thus, the study results could not be generalized to all private HEIs.Practical implication: This study provides recommendations for the management of private HEIs to improve their operational performance through the application of management accounting in financial performance management, supported by an accounting information system.

Co-Authors Alfi Muthia Anjani Alfi Muthia Anjani Andi Nurcahya Andi Nurcahya Anwar, Misbahul Arifin Hamsyah Mukti Arifin Hamsyah Mukti Arifin Hamsyah Mukti Aristanti Widyaningsih Atmaja, Nandhika Ristyawardani Surya Bambang Jatmiko Bambang Jatmiko Binang Sukma Yudha, Binang Sukma Binary, Javanti Citra Rizki Amalia, Citra Rizki Dianingsih, Diah Hapsari Farida Ikhwandarti Febriana Diah Irmawati Hafiez Sofyani Hafiez Sofyani Hafiez Sofyani Ilham Maulana Saud Ilham Maulana Saud Jabal Firdaus Arifin, Jabal Firdaus Karyanti Karyanti Kholifah Fil Ardhi Lathifah, Fidela Alby Misbahul Anwar Misbahul Anwar Misbahul Anwar Muchamad Imam Bintoro, Muchamad Imam Mukti, Arifin Hamsyah Nurcahya, Andi Rani, Ratih Hayu Ressy Amanda Noviyana Rudy Suryanto Sadjiman, Vidya Putri Spama, Diandra Talita Thamrin, Dara Alifa Fajriati Titi Laras Tiyas Puji Utami Tri Susilo Wahyu Aji Utami, Tiyas Puji Veni Soraya Dewi Vidya Putri Sadjiman

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