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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 Public Health of 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 Public Accounting and Sustainability
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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Dampak Peran Komitmen Organisasional, Teknologi Informasi, Sistem Penghargaan dan Hukuman terhadap Pengukuran Kinerja Organisasional Pratolo, Suryo; Sofyani, Hafiez; Mukti, Arifin Hamsyah
Jurnal Kajian Akuntansi Vol 5 No 2 (2021): DESEMBER 2021
Publisher : Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/jka.v5i2.4782

Abstract

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.
The Influence of It Governance and It Capability on The Performance of Private Higher Education Institutions: The Mediation Role of Performance Management Systems Utami, Tiyas Puji; Pratolo, Suryo
Jurnal Kajian Akuntansi Vol 7 No 2 (2023): DESEMBER 2023
Publisher : Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/jka.vol7.no2.a17

Abstract

This study examines the effect of information technology (IT) governance and IT capability on the organizational performance of private Higher Education Institutions (HEI) with a performance management system as a mediating variable. This quantitative study uses primary data from questionnaires distributed to respondents online. Respondents in this study were 270 management and IT management of private universities on the island of Sumatra. This study used a sample of 90 private HEIs. Furthermore, the data was processed using Partial Least Square (PLS) technique. The results are that the performance management system partially mediates IT governance with organizational performance, while IT capability mediates fully with organizational performance. IT capabilities can encourage organizational performance through a good performance management system. Theoretically, it contributes to implementing technological resources mobilized in the performance management system to improve college performance. College management should consider developing technology and performance measurement systems to achieve sustainable competitive advantage.
Enhancing organizational performance through performance management systems and managerial accountability: The role of managerial competence Thamrin, Dara Alifa Fajriati; Pratolo, Suryo
Journal of Accounting and Investment Vol. 26 No. 3: September 2025
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v26i3.27213

Abstract

Research aims: This study aims to explore whether performance management systems (PMS) and managerial accountability (MA) affect organizational performance. It also considers managerial competence (MC) as a key factor in private higher education institutions (PHEIs) in Indonesia.Design/Methodology/Approach: The survey design employed a quantitative approach, utilizing questionnaires to collect data from 270 higher-ups in PHEIs in Indonesia. The relationships between the factors were determined using structural equation modeling (SEM) analysis to test direct and indirect effects.Research findings: The results unveiled that MC had a substantial influence on PMS, yet it did not directly affect MA or organizational performance. PMS enhanced both MA and organizational performance, and MA further improved performance. A serial mediation demonstrated that PMS and MA worked together to affect organizational performance, indicating that competence improved performance indirectly through better PMS and stronger accountability.Theoretical contribution/Originality: The current research proposes an extensive integration of theories, utilizing concepts from the resource-based view, goal setting, stewardship, resource orchestration, and equity theories, to examine how management capability influences organizational performance through PMS and MA.Practitioner/Policy implication: The study only considered PHEIs within Indonesia. Future studies could broaden their focus to include public universities or employ qualitative techniques to explore the causal processes underlying the observed patterns more thoroughly.Research limitation/Implication: The study only covers Indonesian companies; thus, future research should expand or add qualitative perspectives to acquire deeper insights.
Medical Managers Financial Accountability: The importance of feedback on work outcomes in Community Health Centers Suryo Pratolo; Tiyas Puji Utami
Public Health of Indonesia Vol. 12 No. 2 (2026): April - June
Publisher : YCAB Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36685/phi.v12i2.1574

Abstract

Background: The issue of New Public Management (NPM) in the public sector, especially healthcare, challenges the role of medical doctors and their relationship with accountability. The existence of a hybrid role requires medical doctors to align themselves with financial responsibility. This leads to performance management practices that cause a shift from professionalism values to managerial values. Objective: This study aims to examine the effect of formal and informal feedback on felt accountability, as well as analyze how felt accountability affects managerial performance in medical managers through commitment as a mediating variable. Methods: This leads to performance management practices that cause a shift from professionalism values to managerial values. The hypothesis-testing questionnaire method was adopted by including 460 medical managers in Indonesia as samples. The analysis of the gathered data was conducted through Structural Equation Modelling-Partial Least Squares analysis. Result: The results of this study indicate that commitment can mediate between felt accountability and managerial performance. This study found the importance of formal and informal feedback in improving managerial performance. Conclusion: This study highlights that organizations need to create good communication between the organization and medical managers. Furthermore, it is also crucial for medical managers to have more spontaneous, unplanned, and voluntary social interactions to increase the positive impact of informal feedback.
Pengaruh Sistem Pengendalian Intern Dan Motivasi Kerja Terhadap Kinerja Instansi Pemerintah Dengan Akuntabilitas Publik Sebagai Variabel Intervening : Studi pada Organisasi Perangkat Daerah Kabupaten Klaten Noviyana, Ressy Amanda; Pratolo, Suryo
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.
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 Aji, Tri Susilo Wahyu; Pratolo, Suryo
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

Abstract

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.
Pengaruh Kemanfaatan E-Filing, Pemahaman Wajib Pajak, Kualitas Pelayanan, dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak di Kabupaten Kulon Progo dan Sleman Firdaus, Muhamad Aditya; Pratolo, Suryo
Reviu Akuntansi dan Bisnis Indonesia Vol. 4 No. 1 (2020): REVIU AKUNTANSI DAN BISNIS INDONESIA
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/rab.040154

Abstract

Latar Belakang: Indonesia masih tertinggal dibandingkan dengan negara-negara tetangga seperti Malaysia yang sudah mencapai 13%, bahkan untuk negara Vietnam dan Singapura sudah mencapai 16%. Rendahnya tingkat kepatuhan wajib pajak di Indonesia mendorong pemerintah membuat strategi yang mampu mendorong wajib pajak untuk patuh membayar pajak. Maka, Kualitas pelayanan dapat ditingkatkan melalui peningkatan kemampuan dalam bidang perpajakan, memperluas tempat pelayanan terpadu, dan menggunakan sistem teknologi dan informasi.Tujuan: Tujuan penelitian ini adalah untuk mendapatkan bukti empiris pengaruh kemanfaatan E-Filing, pemahaman wajib pajak, kualitas pelayanan dan sanksi perpajakan terhadap kepatuhan wajib pajak.Metode Penelitian: Penelitian ini bersifat ex-post facto. Sampel penelitian ini adalah wajib pajak badan yang melaporkan SPT melalui E-Filing di kabupaten Kulonprogo dan Sleman. Teknik penggumpulan data menggunakan angket. Teknik analisis data menggunakan analisis regresi linier berganda.Hasil Penelitian: Hasil penelitian menunjukkan bahwa, Kemanfaatan e-Filing berpengaruh signifikan terhadap kepatuhan wajib pajak, Pemahaman wajib pajak berpengaruh signifikan terhadap kepatuhan wajib pajak,Kualitas pelayanan pajak berpengaruh signifikan terhadap kepatuhan wajib pajak dan Sanksi pajak berpengaruh signifikan terhadap kepatuhan wajib pajak.Keterbatasan Penelitian: Penelitian ini terbatas untuk wilayah Kabupaten Kulon Progo dan Sleman, maka masih perlu dilakukan penelitian lebih lanjut untuk mengetahui Kemanfaatan E-Filing, Pemahaman Wajib Pajak, Kualitas Pelayanan daerah lain.Keaslian/Novetly Penelitian: Penelitian terkait pajak masih terus berkembang, khususnya bidang sistem informasi pajak. Dan penelitian ini memberikan diskusi baru untuk bidang perpajakan.
Enhancing Medical Managers' Performance in Community Health Center: The Role of Accountability and Feedback Pratolo, Suryo; Utami, Tiyas Puji; Ha, Nguyen Tran Thai
Public Accounting and Sustainability Vol. 2 No. 2 (2025): August
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/pas.v2i2.51

Abstract

Research aims: This study aims to test and obtain empirical evidence of felt accountability formed from formal and informal feedback in improving the performance of medical managers in community health centers in Indonesia. Design/Methodology/Approach: This study uses a quantitative approach with survey data collected from community health centers in various provinces in Indonesia. The data collected by 460 medical managers as a sample was processed using the Structural Equation Modeling using Partial Least Squares (SEM-PLS) approach. Research findings: Formal and informal feedback positively affect felt accountability. Felt accountability has a positive effect on improving the performance of medical managers in community health centers. Statistically, formal feedback has a greater influence than informal feedback, underscoring the importance of evaluation and performance appraisal in improving felt accountability. Theoretical contribution/Originality: This study is the first to empirically test felt accountability as a construct jointly shaped by formal and informal feedback in the unique hybrid roles of medical managers in Indonesian community health centers. It extends role theory into the primary health care context, filling a gap in accountability research focusing mainly on non-health sectors. Practitioner/Policy Implication: These findings have implications for community health managers to strengthen formal feedback systems to foster a stronger perception of accountability and to design managerial role training interventions aligned with the hybrid roles characteristics in health centers.
Co-Authors Aji, Tri Susilo Wahyu 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 Firdaus, Muhamad Aditya Ha, Nguyen Tran Thai 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 Noviyana, Ressy Amanda 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 Tiyas Puji Utami Tri Susilo Wahyu Aji Utami, Tiyas Puji Veni Soraya Dewi Vidya Putri Sadjiman