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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 JMMR (Jurnal Medicoeticolegal dan Manajemen Rumah Sakit) 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 Prosiding Seminar Nasional Program Pengabdian Masyarakat Jurnal Dinamika Akuntansi dan Bisnis (JDAB) JMMR (Jurnal Medicoeticolegal dan Manajemen Rumah Sakit) Riset Akuntansi dan Keuangan Indonesia E-JURNAL AKUNTANSI
Suryo Pratolo
Universitas Muhammadiyah Yogyakarta
Agriculture, Biological Sciences & Forestry 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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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

Abstract

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

Abstract

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.
Pengaruh Sistem Pengendalian Intern Dan Motivasi Kerja Terhadap Kinerja Instansi Pemerintah Dengan Akuntabilitas Publik Sebagai Variabel Intervening : Studi pada Organisasi Perangkat Daerah Kabupaten Klaten Ressy Amanda Noviyana; 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.020227

Abstract

Penelitian ini bertujuan untuk mendapatkan bukti empiris berupa pengaruh sistem pengendalian intern dan motivasi kerja terhadap kinerja instansi pemerintah yang dimediasi oleh akuntabilitas publik pada Organisasi Perangkat Daerah Kabupaten Klaten. Penelitian ini dilakukan pada OPD Kabupaten Klaten yang berjumlah 58 OPD yang mana seluruhnya dijadikan sampel. Data yang digunakan dalam penelitian ini merupakan data primer. Teknik pengumpulan data dengan teknik survei, yakni dengan menyebar kuesioner yang akan diberikan langsung kepada responden. Pengujian hipotesis menggunakan analisis regresi berganda dan analisis data dilakukan dengan analisis jalur (path analysis) menggunakan bantuan software SPSS (Statistical Product and Service Solution).Hasil penelitian ini menunjukkan bahwa sistem pengendalian intern dan motivasi kerja berpengaruh positif terhadap kinerja instansi pemerintah OPD Kabupaten Klaten melalui akuntabilitas publik sebagai variabel intervening.
Kinerja Pusat Pertanggungjawaban Rumah Sakit dalam Perspektif Balanced Scorecard Andi Nurcahya; Suryo Pratolo
JMMR (Jurnal Medicoeticolegal dan Manajemen Rumah Sakit) Vol. 6 No. 1 (2017): April 2017
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jmmr.6129

Abstract

This research object being studied are representative of each of the staff of the hospital. The number of respondents in this study were as many as 30 of the 38 respondents in this hospital were sampled by simple random sampling which will then be asked to fill out questionnaires related to the five variables studied in this study. According to the research found that the leadership competencies and positive effect on employee satisfaction. Furthermore, job satisfaction has positive influence on employee performance are also positively affects employee performance accountability hospital center performance with the balanced scorecard perspectives. in addition, also found that the competence and leadership have a direct positive effect on the performance of responsibility centers hospital with balanced scorecard perspectives.
The Readiness of Private Higher Education Institutions in Indonesia to Adopt Blockchain Technology in Accounting Information Systems Rani, Ratih Hayu; Pratolo, Suryo
MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang Vol 14, No 2 (2024): MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/mki.14.2.2024.257-274

Abstract

This study aims to evaluate the readiness of Private Higher Education Institutions (HEI) in Indonesia to adopt blockchain technology. Using the Unified Theory of Acceptance and Use of Technology (UTAUT) model, this research explores the factors influencing the acceptance of blockchain technology, including Relative Advantage, Accounting Information Quality, Trust, Performance Expectancy, Effort Expectancy, and Intention to Use. Blockchain, as a decentralized, transparent, and secure technology, has the potential to enhance the accounting systems in Private HEIs. However, the adoption of this technology in the education sector remains at an early stage. This study uses a quantitative approach, with surveys distributed through questionnaires to financial department heads in accredited Private HEI across Indonesia. The findings show that Relative Advantage and Accounting Information Quality have a significant positive impact on Performance Expectancy, while Trust strongly influences Effort Expectancy. Performance Expectancy and Effort Expectancy contribute to the Intention to Use blockchain in Private HEI. This study contributes to the literature on blockchain adoption, particularly in the context of higher education, by emphasizing the potential of this technology to create more efficient, transparent, and secure accounting systems in Private HEI. These findings aim to provide practical guidance for higher education institutions and stakeholders in preparing for successful blockchain implementation.
Determinants of Whistleblowing Intention of Employees in Universities: Evidence from Indonesia Pratolo, Suryo; Sadjiman, Vidya Putri; Sofyani, Hafiez
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

Abstract

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
Determinan Akuntabilitas Laporan Keuangan: Tinjauan Pada Kinerja dan Politik di Pemerintahan Daerah di Indonesia Suryo Pratolo; Febriana Diah Irmawati
E-Jurnal Akuntansi Vol 30 No 3 (2020)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2020.v30.i03.p20

Abstract

This study is reviewed and tested empirically the influence of financial performance, dynastic politics, and performance of local government on accountability of regional financial reporting. This study uses the documentation method with secondary data taken from sources of the Indonesian Supreme Audit Board (BPK RI) and the Ministry of Home Affairs. The analytical test tool used in this study is multiple linear regression. It was found that the fiscal decentralization did not significantly affect the accountability of regional financial reporting but it was found that processing results showed a dependency ratio that had a negative and significant effect on the accountability of financial reporting produced by the local government. In the aspect of political dynasties, this variable was found to have no significant effect on the accountability of regional government financial reporting. The results also showed a significant positive effect of local government performance on the accountability of local government financial reporting. Keywords: Financial Performance; Political Dynasty; Performane of Local Government; Accountability of Financial Reporting in Local Governance.
IT-Based Financial Management and Governance Training Role Toward Village Government Employee Understanding on Financial Management Suryo Pratolo; Bambang Jatmiko
E-Jurnal Akuntansi Vol 30 No 4 (2020)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2020.v30.i04.p04

Abstract

This research aims to test the information technology-based financial management and governance of village government to optimize the village financial management in local government of Indragiri. The research method is done by giving survey questionnaires to 100 of village government employees. A paired sample t-test is used to test the capability of the employees in managing the financial before and after the training. The result shows that there is an increase in capacity in financial management and governance by all the village government employees. The theoretical maximum score from the respondents is 50, and the minimum is 10, so the average score is 30. Based on the data above, before the training, the employee’s understanding scores are below the average score, i.e., 24, 15. After the training, the employee’s understanding increases above the average score, i.e. 38, 77. Keywords: Village Government Employees; Training; Financial Governance.
Analisis Faktor-Faktor Yang Memengaruhi Intensi Pegawai Negeri Sipil (PNS) Untuk Melakukan Tindakan Whistleblowing : Studi Empiris pada Badan Pemeriksa Keuangan RI dan Pemerintah Kota serta Kabupaten di Daerah Istimewa Yogyakarta Dianingsih, Diah Hapsari; Pratolo, Suryo
Reviu Akuntansi dan Bisnis Indonesia Vol. 2 No. 1 (2018): REVIU AKUNTANSI DAN BISNIS INDONESIA
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/rab.020120

Abstract

Penelitian ini bertujuan untuk menguji secara empiris determinan whistleblowing yang terdiri dari tingkat keseriusan kecurangan, self efficacy, dukungan organisasi dan locus of commitmentsebagai variabel intervening. Populasi dalam penelitian ini yaitu Pegawai Negeri Sipil di lingkungan Badan Pemeriksa Keuangan Republik Indonesia perwakilan ProvinsiDaerah Istimewa Yogyakarta dan Pegawai Negeri Sipil di lingkungan Pemerintah Kota sertaKabupaten di Daerah Istimewa Yogyakarta.Sampel dalam penelitian ini yaitu Auditor BPK-RI perwakilan Provinsi Daerah Istimewa Yogyakarta sertaBadan Keuangan dan Aset Daerah (BKAD) 4 Kabupaten dan 1 Kota di Daerah Istimewa Yogyakarta. Data dalam penelitian ini merupakan data primer yang diperoleh dengan instrumen berupa kuesioner. Jumlah kuesioner yang dibagikan kepada responden sebanyak 120 kuesioner denganhasil 90 kuesioner dinyatakan sempurna dan dapat diolah. Alat analisis yang digunakan adalah SPSS 22.0.Data diproses dengan menggunakan path analysisyang menunjukanhasil bahwa tingkat keseriusan kecurangan, self efficacydan dukungan organisasi tidak berpengaruh terhadap intensi untuk melakukan tindakan whistleblowingdengan locus of commitmentsebagai variabel intervening. Hasil penelitian ini diharapkandapat menjadi bahan pertimbangan untuk membangun sistem whistleblowingyang lebih efektif khususnya bagi organisasi sektor publik.
The IT Governance Role on Internal Accountability and Performance in Higher Education Institutions: Testing the Intervening Role of Performance Measurement System and IT Capabilities Sofyani, Hafiez; Pratolo, Suryo; Putra, Wahyu Manuhara
Jurnal Dinamika Akuntansi Vol 15, No 2 (2023)
Publisher : Department of Accounting, Faculty of Economics, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v15i2.43150

Abstract

Purpose: This study examined the role of IT governance practices on internal accountability and performance of higher education institutions (HEIs) through two intervening variables, namely performance measurement system (PMS) and IT capabilities. Also, it examined the IT governance role in PMS implementation and IT capabilities.Method: This study was conducted at HEI on the Island of Java using a survey approach with hypothesis testing by employing a structural equation modelling-partial least square technique (SEM-PLS). 149 HEIs were successfully included in this study.Findings: The results implied that IT governance could directly promote good PMS implementation and IT capabilities. Furthermore, IT governance was found not to be directly related to internal accountability and performance of HEIs, but it had to go through the PMS implementation as intervening. These results indicate that good IT governance did not necessarily provide added value to HEIs if it is not accompanied by a good PMS implementation. Novelty: This study presents empirical evidence that addresses the research gap on the role of IT governance on internal accountability and performance by putting the PMS policy as intervening variable. This study also presents novelty in terms of setting, namely HEIs where competitive advantage is needed to maintain viability, in the midst of increasingly stringent HEIs competition.
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 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