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All Journal AKUNTABILITAS Journal of Economics, Business, & Accountancy Ventura Journal of Auditing, Finance, and Forensic Accounting Jurnal Riset Akuntansi Terpadu Jurnal Ilmiah Ekonomi dan Bisnis AKUNTANSI DEWANTARA Akuntabel : Jurnal Ekonomi dan Keuangan SAR (Soedirman Accounting Review): Journal of Accounting and Business PRIVE: Jurnal Riset Akuntansi dan Keuangan Ekuilibrium : Jurnal Ilmiah Bidang Ilmu Ekonomi Jurnal Akuntansi dan Bisnis (JRAMB) Jurnal Riset Akuntansi Mercu Buana Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Jurnal Akuntansi Bisnis Accounting Global Journal Jurnal Manajemen Bisnis dan Kewirausahaan International Journal of Business Economics (IJBE) Telaah Bisnis Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik UBMJ (UPY Business and Management Journal)
Budiarto, Dekeng Setyo
Universitas PGRI Yogyakarta
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences Other

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PENTINGNYA INTEGRITAS UNTUK MENGURANGI KECURANGAN AKUNTANSI Rizkika Apriliana; Dekeng Setyo Budiarto
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 21, No 1 (2018)
Publisher : Akademi Akuntansi YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (177.401 KB) | DOI: 10.35591/wahana.v21i1.131

Abstract

This research aimed to get empirical evidence the influence of internal control, integrity and the compliance of accounting rules on the tendency of accounting fraud at the OPD of Kulon Progo Regency. The population of this study wereall of OPD staffat Kulon Progo regency. The sample used was 83 respondent with purposive sampling method. The data was Collected by using questionnaires. The data were analizedwith multiple linear regression. The results of this research show that the integrity has a negative significant effect on the accounting fraud, while internal controls and the compliance of accounting rules has no significant effect on the accounting fraud. Keywords:  internal control, integrity and the compliance to accounting rules, the tendency of accounting fraud.
Akuntabilitas Pengelolaan Dana Desa dan Faktor Anteseden yang Mempengaruhinya Dekeng Setyo Budiarto; Agesti Dwi Setyaningrum; Ratna Purnama Sari
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 23, No 2 (2020)
Publisher : Akademi Akuntansi YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35591/wahana.v23i2.240

Abstract

This research aims to test the influence between the competency of government staff in managing government assistance fund, organizational commitment, society participation, and internal control system on the accountability of government assistance fund management in the Bantul Regency. This research using the quantitive method with multiple linear regression for analyzing the data. The total sample used in the study is 147 respondents. The result shows that the competency of government staff in managing government assistance fund, society participation, and internal control system had a positive effect on the accountability of government assistance fund management. At the same time, commitment organization does no impact the accountability of government assistance fund management in Bantul Regency.
Pengungkapan Enterprise Risk Management dan Intellectual Capital: Apakah Bermanfaat bagi Perusahaan Real Estate? Atika Anisaulfitria Putuyana; Dekeng Setyo Budiarto
AKUNTANSI DEWANTARA Vol 2 No 2 (2018): AKUNTANSI DEWANTARA VOL. 2 NO. 2 OKTOBER 2018
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (223.523 KB) | DOI: 10.26460/ad.v2i2.3076

Abstract

Uncertainty environment, market liberalization, and lower profit margins, firms should make the most efficient use of relevant expenditures related to firm value. This research aims to find out evidences the effect of ERM disclosure, IC disclosure, profitability, leverage ratio on firm value. The sample of the research is 22 property and real estate companies listed in Indonesian Stock Exchange for the period of 2011-2016. The sample collection technique has been carried out by using purposive sampling technique. The data is the secondary data. The data analysis has been carried out by multiple regressions analysis. The result of the analysis show that ERM, IC, has negative influence to the firm value. The profitability and leverage has positive influence to the firm value. Keywords: ERM disclosure, IC disclosure, profitability, leverage, firm value
Hubungan antara Kepemilikan Keluarga dengan Kesuksesan Bisnis pada Usaha Kecil & Menengah (UKM) Arista Natia Afriany; Adelia Nurliani Afiani Putri; Dekeng Setyo Budiarto
AKUNTANSI DEWANTARA Vol 3 No 1 (2019): AKUNTANSI DEWANTARA VOL. 3 NO. 1 APRIL 2019
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (3199.951 KB) | DOI: 10.26460/ad.v3i1.4045

Abstract

The relationship between small firm ownership and performance is an interesting issue, especially in accounting literature. The purpose of this study is to examine whether there are business success differences in SMEs based on ownership. The respondents of this study were 120 SMEs owners in Yogyakarta. The sampling technique uses purposive sampling with criteria based on the act No. 20/ 2008 concerning SMEs. The research hypothesis was tested with One Way ANOVA to prove the relationship between ownership and business success in SMEs. The results showed that there were significant differences between family ownership and non-family ownership in business success. The results of this study have implications for non-family SME owners in order to improve performance so they can compete with other SMEs.
Hubungan antara Love of Money, Machiavellian dengan Persepsi Etis: Analisis Berdasarkan Perspektif Gender R. Rindayanti; Dekeng Setyo Budiarto
Akuntabilitas Vol 10, No 2: Oktober 2017
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (253.767 KB) | DOI: 10.15408/akt.v10i2.6137

Abstract

Ethical behavior is important since help educators and researchers understand future managers and executives’ ethical behavior in organization. The research investigates the relationship between gender, love of money, machiavellian and ethic behavior. Data collected  from 102 student of departemen of accounting. Result of the whole sample revealed that Machiavellian has significant effect on ethic behavior and there’s different perception on ethic behavior based from gender.
The Role of Internal Control System and Spirituality on Fraud Prevention in Village Fund Management Dekeng Setyo Budiarto; Rochmatul Isnaeni
JAFFA Vol 10, No 1: April 2022
Publisher : Master of Accounting Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/jaffa.v10i1.13943

Abstract

This study examines whether the internal control system, spirituality, and community participation prevent fraud in managing village funds.This study uses a survey method by distributing questionnaires offline. The objects used are 17 villages that receive village funds in Nusawungu District, Cilacap Regency. The number of respondents in the study was 85 village officials. Hypothesis testing using a structural equation model.The results showed that the internal control system and spirituality affected fraud prevention. Furthermore, fraud prevention involves the success of village fund management. However, community participation does not affect fraud prevention.This study was limited to one area with small number of sample, so the results may not be generalizable.Several previous research findings tested the internal control system, spirituality and community participation on the successful management of village funds partially. This research builds on previous findings with the structural method.
Pengujian Struktural pada Komitmen Manajemen, Transparansi dan Akuntabilitas Pemerintah Daerah Dekeng Setyo Budiarto; Devi Damayanti
Jurnal Akuntansi dan Bisnis Vol 20, No 1 (2020)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (3361.496 KB) | DOI: 10.20961/jab.v20i1.508

Abstract

Accountability and transparency of government agencies are an essential part to creating good governance. This research was conducted to determine the effect of management commitment and legislative mandate (regulation) on accountability and transparency in government agencies (SKPD) regency/city in the special region of Yogyakarta. This research is a quantitative study with the population are covering all government organization employees in Yogyakarta. The sampling technique is using a purposive sampling method with specific criteria. The hypothesis was testing using SEM-PLS. Analysis of research data involved 120 officials of all SKPD in Yogyakarta. The study shows that commitment to management has a significant effect on accountability and transparency. Regulation has a significant effect on transparency but does not affect the accountability of government agencies.Akuntabilitas dan transparansi instansi pemerintah merupakan bagian yang penting dalam mewujudkan tata kelola pemerintahan yang apik. Penelitian ini dilakukan untuk mengetahui pengaruh komitmen manajemen dan mandat legislatif (regulasi) terhadap akuntabilitas dan transparansi pada SKPD kabupaten/kota di Daerah Istimewa Yogyakarta. Penelitian ini merupakan penelitian kuantitatif dengan populasi penelitian meliputi seluruh pejabat SKPD kabupaten/kota di Daerah Istimewa Yogyakarta. Teknik pengambilan sampel menggunakan metode purposive sampling dengan kriteria tertentu. Hipotesis diuji menggunakan SEM-PLS. Penelitian melibatkan 120 pejabat SKPD kabupaten/kota di Daerah Istimewa Yogyakarta. Hasil analisis menunjukkan bahwa komitmen manajemen berpengaruh signifikan terhadap akuntabilitas dan transparansi. Regulasi berpengaruh signifikan terhadap transparansi, namun tidak berpengaruh signifikan terhadap akuntabilitas.
Maintaining the Performance and Sustainability of MSMEs with E-Commerce: Research during the Covid-19 Pandemic Dekeng Setyo Budiarto; Ervana Vivianti; Rani Eka Diansari
Journal of Economics, Business, & Accountancy Ventura Vol 23, No 3 (2020): December 2020 - March 2021
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v23i3.2463

Abstract

Even though they have a considerable contribution to economic growth, MSMEs have various business sustainability problems. This study aims to test whether e-commerce, information technology, business network affects performance. Besides, this study also examines the effect of performance on business sustainability. The data were obtained employing a questionnaire given to 193 MSMEs owners in Yogyakarta. This research was conducted during the COVID-19 pandemic so that questionnaires were distributed both online and offline. The analysis results using PLS show that e-commerce and business networks affect performance, while information technology does not affect performance. Furthermore, performance affects the sustainability of SME businesses. This research implies that there is still need for support from the government so that MSMEs can take advantage of e-commerce and expand business networks to survive during the Covid-19 pandemic
APAKAH GOOD UNIVERSITY GOVERNANCE BERHUBUNGAN DENGAN RELIGIUSITAS MAHASISWA? lulu amalia nusron; sri widodo; dekeng setyo budiarto
Jurnal Ilmiah Ekonomi Dan Bisnis Vol. 16 No. 2 (2019)
Publisher : Universitas Lancang Kuning

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31849/jieb.v16i2.2326

Abstract

Abstrak: Universitas yang dipercaya oleh masyarakat harus memiliki tanggung jawab moral terhadap etika dan perilaku mahasiswa yang lulus. Sebagai bagian dari tanggung jawabnya kepada masyarakat, universitas harus memiliki tata kelola yang baik dan menghasilkan lulusan yang berkualitas. Penelitian ini bertujuan untuk menguji hubungan good university governance yang diproksi dengan nilai akreditasi dengan tingkat religiusitas mahasiswa baik religiusitas intrinsik maupun ekstrinsik. Penelitian ini menggunakan 123 sampel dari mahasiswa aktif jurusan Akuntansi yang memiliki akreditasi A dan B. Penelitian ini adalah penelitian kuantitatif dengan purposive sampling sebagai teknik pengambilan sampel. Hasil penelitian menunjukkan bahwa ada perbedaan tingkat religiusitas berdasarkan tata kelola universitas yang baik. Semakin baik manajemen pendidikan tinggi, semakin tinggi religiositas siswa. Penelitian ini mengimplikasikan bahwa perguruan tinggi tidak hanya menghasilkan lulusan yang memiliki kecerdasan tinggi tetapi juga lulusan yang memiliki religiusitas yang baik. Kata kunci: tata kelola universitas, religiusitas intrinsik, religiusitas ekstrinsik, akreditasi. Abstract: The University that is trusted by the community should have a moral responsibility on students ethics and behavior who are graduated. As part of its responsibility to the community, universities must have good governance and produce quality graduates. This study aims to examine the relationship of good university governance that is proxied by the value of accreditation with the level of student religiosity both intrinsic and extrinsic religiosity. This study uses 123 samples from active students majoring in Accounting who have accreditation A and B. This research is a quantitative study with purposive sampling as a sampling technique. The results of the study show that there are differences in the level of religiosity based on good university governance. The better management of higher education, the higher the religiosity of students. This research implies that universities should not only produce graduates who have high intelligence but also graduates who have good religiosity. Keywords: good university governance, intrinsic religiosity, extrinsic religiosity, accreditation.
PENTINGNYA PENGENDALIAN INTERNAL UNTUK MENINGKATKAN TRANSPARANSI DAN AKUNTABILITAS PENGELOLAAN KEUANGAN DAERAH Ratna Purnama Sari; Citra Setia Mulyani; Dekeng Setyo Budiarto
(JRAMB) Jurnal Riset Akuntansi Mercu Buana Vol 6, No 1: Mei 2020
Publisher : Universitas Mercu Buana Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26486/jramb.v6i1.697

Abstract

Transparansi dan akuntabilitas manajemen keuangan adalah bagian penting untuk mewujudkan tata kelola yang baik. Penelitian ini bertujuan untuk mengetahui pengaruh penyajian laporan keuangan daerah, aksesibilitas, dan pengendalian internal terhadap transparansi dan akuntabilitas pengelolaan keuangan di SKPD Kabupaten Klaten. Jenis penelitian ini adalah penelitian kuantitatif dengan cakupan populasi seluruh SKPD di Kabupaten Klaten. Teknik pengambilan sampel menggunakan metode purposive sampling dengan kriteria tertentu. Responden adalah 64 karyawan SKPD di Kabupaten Klaten. Hasil analisis menunjukkan bahwa: 1) penyajian laporan keuangan dan aksesibilitas tidak memiliki pengaruh signifikan terhadap transparansi dan akuntabilitas dalam mengelola laporan keuangan daerah; 2) kontrol internal memiliki dampak signifikan pada transparansi dan akuntabilitas dalam mengelola laporan keuangan regional.
Co-Authors Adelia Nurliani Afiani Putri Agesti Dwi Setyaningrum An Nisa Prita Savira Anandita Zulia Putri Arista Natia Afriany Asti Wulandari Atika Anisaulfitria Putuyana Ayu Putri Meylina Ayuk Amanda Citra Setia Mulyani Devi Damayanti Ervana Vivianti Fitri Nurmalisa Isnaini Nur Zulaika Luki Indarti Lulu Amalia Nusron Melinda Dwi Puspitasari Muhammad Arif Nur Hidayat Norraini Nordin Nuryaningsih Hidayati Oviana, Krismonita Pramudiati, Ningrum R. Rindayanti Rani Eka Diansari Ratna Purnama Sari Rizkika Apriliana Rochmatul Isnaeni Shinta Suryaningrum Sri Widodo Suparjito, Suparjito Widyadhana Subiyanto Yennisa Yennisa Yolla Pratiwi Yona Setyoningtyas Zidni Husnia Fachrunnisa