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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
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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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
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.
The Mediating Role of Performance Measurement System in the Relationship between Information Technology Capabilities and University Performance Pratolo, Suryo; Spama, Diandra Talita; Sofyani, Hafiez
Jurnal Dinamika Akuntansi dan Bisnis Vol 10, No 1 (2023): March 2023
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jdab.v10i1.29068

Abstract

To improve performance, higher education institutions (HEIs) have attempted to formulate performance measurement system (PMS) policy and information technology (IT) development. The purpose of this study is to examine the role of IT capability on financial performance and operational performance of private HEIs in Indonesia through PMS implementation as mediating variable. Using purposive sampling method, 149 questionnaire responses obtained from private HEIs located on Java Island, Indonesia. The respondents are head of human resource and finance department and person in charge of technology and information systems in the sample universities. The data were analysed using the Structural Equation Modelling (SEM) method. This study found that IT capabilities were only associated with both financial and operational performance indirectly through PMS implementation. Thus, this study confirmed that PMS played a role as mediating variable. This study contributes to the develop the body of knowledge, especially related to the role of IT capabilities and PMS role in enhancing both the financial and operational performance of HEIs. Practically, this research provides beneficial suggestions for HEI management to improve HEI performance.
Intervening Role of Performance-Based Budgeting in the Relationship between Transformational Leadership, Organizational Commitment and University Performance Pratolo, Suryo; Mukti, Arifin Hamsyah; Sofyani, Hafiez
Jurnal Dinamika Akuntansi dan Bisnis Vol 8, No 1 (2021): March 2021
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jdab.v8i1.19116

Abstract

This study aims to investigate the influence of transformational leadership and organizational commitment on performance-based budgeting systems of Indonesian universities. It also examines the impact of performance-based budgeting systems on universities' performance and the role of performance-based budgeting as an intervening variable. The population in this study was private universities registered in Indonesian Higher Education Service Institutions (or Lembaga Layanan Pendidikan Tinggi/ LLDikti) region XIII Aceh, Indonesia. The samples were selected using convenience sampling method. There were 130 completed questionnaires collected and analyzed using Partial Least Square. This study found that transformational leadership and organizational commitment have no direct effect on university performance, while the performance-based budgeting system has a significant positive effect on the performance of universities. This study also found that a performance-based budgeting system serves as an intervening variable in the relationship between transformational leadership and organizational commitment concerning higher education performance.
What Determines Village Autonomy in Indonesia? A Case of Villages in Sleman Regency Pratolo, Suryo; Atmaja, Nandhika Ristyawardani Surya; Sofyani, Hafiez
Jurnal Dinamika Akuntansi dan Bisnis Vol 7, No 1 (2020): March 2020
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jdab.v7i1.15086

Abstract

This study aims to examine the influence of community participation and the competence of village apparatus on village fund management and village autonomy. The role of the village fund management as an intervening variable was also tested. This study was conducted in the regional government in the Sleman Regency, Yogyakarta Special Province, Indonesia. The samples were selected based on the cluster random sampling technique i.e. 30 villages in Sleman Regency. The survey was undertaken from September 2018 to January 2019. The respondents consisted of village heads, village secretaries, and village treasurers. To test the hypothesis, a multiple linear regression approach was applied. The results demonstrate that the community participation directly affects the village fund management and it has an indirect influence on the village autonomy through the village fund management as the intervening variable. Meanwhile, the competence of village government officials only directly affects the management of village funds.
DETERMINAN MOTIVASI KERJA PEGAWAI DAN KINERJA PANTI ASUHAN DI YOGYAKARTA Pratolo, Suryo; Binary, Javanti; Sofyani, Hafiez
Nominal: Barometer Riset Akuntansi dan Manajemen Vol. 9 No. 1 (2020): Nominal April 2020
Publisher : Universitas Negeri Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (279.747 KB) | DOI: 10.21831/nominal.v9i1.29952

Abstract

Abstrak: Determinan Motivasi Kerja Pegawai dan Kinerja Panti Asuhan di Yogyakarta. Penelitian ini bertujuan untuk menguji pengaruh akuntabilitas, budaya organisasi dan kepemimpinan etis terhadap motivasi kerja pegawai dan terhadap kinerja panti asuhan. Penelitian ini menggunakan pendekatan uji korelasi yang berguna untuk menjelaskan ada tidaknya hubungan antar variabel. Dalam penelitian ini sampel terdiri dari 30 panti asuhan dipilih menggunakan teknik random sampling. Uji korelasi dengan teknik analisis regresi berganda digunakan untuk menguji hipotesis. Sebelum kami menguji hipotesis, analisis faktor dan uji asumsi klasik dilakukan untuk menguji validitas dan reliabilitas instrumen dan kualitas data. Hasil penelitian menunjukkan bahwa budaya organisasi dan kepemimpinan etis berpengaruh positif terhadap motivasi kerja karyawan panti asuhan dan kinerja panti asuhan. Sedangkan akuntabilitas hanya secara positif memengaruhi kinerja panti asuhan dan tidak terhadap motivasi kerja karyawan panti asuhan.Kata kunci: akuntabilitas, kepemimpinan etis, komitmen organisasi, budaya organisasi, kinerja organisasi, kepemimpinan transformasional, motivasi kerja
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