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All Journal AKUNTABILITAS 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

Author-ID : 791587

Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences Other

Published : 23 Documents Claim Missing Document

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APAKAH KARAKTERISTIK PEMERINTAH DAERAH BERPENGARUH PADA PENGUNGKAPAN LAPORAN KEUANGAN PEMERINTAH DAERAH? RISET PADA KABUPATEN DI JAWA TENGAH Dekeng Setyo Budiarto; Luki Indarti
Jurnal Akuntansi Bisnis Vol 12, No 1 (2019): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

ABSTRACT: Disclosure of information in financial statements is part of Local Government Financial Report (LGFR) accountability and transparency to the public. This study aims to determine the influence of local government characteristics, total population, audit findings, and audit opinion on their financial statement disclosures. The population in this study was a local government of regency/city in central Java province in 2015-2017. The sample in the study was selected by saturation sampling, and the data obtained were 102 financial reports of local government. The analysis technique used in this research was multiple linear regression analysis. Results of the study proved that government’s official age and total population variable have a significant effect on the disclosure of local government financial report, while the size of local government, audit opinion, and audit findings variable has no significant impact on the disclosure of LGFR.Keyword : government characteristics, audit findings, audit opinion and financial statement disclosures ABSTRAK: Keterbukaan informasi dalam laporan keuangan adalah bagian dari pertanggungjawaban dan transparansi Laporan Keuangan Pemerintah Daerah kepada publik. Penelitian ini bertujuan untuk mengetahui pengaruh karakteristik pemerintah daerah, total populasi, temuan audit, dan opini audit terhadap pengungkapan laporan keuangannya. Populasi dalam penelitian ini adalah pemerintah daerah kabupaten / kota di provinsi Jawa Tengah pada tahun 2015-2017. Sampel dalam penelitian ini dipilih dengan sampling jenuh, dan data yang diperoleh adalah 102 laporan keuangan pemerintah daerah. Teknik analisis yang digunakan dalam penelitian ini adalah analisis regresi linier berganda. Hasil penelitian membuktikan bahwa usia resmi pemerintah dan variabel total populasi memiliki pengaruh signifikan terhadap pengungkapan laporan keuangan pemerintah daerah, sedangkan ukuran pemerintah daerah, opini audit, dan variabel temuan audit tidak memiliki dampak signifikan terhadap pengungkapan LGFR. Kata kunci: karakteristik pemerintah, temuan audit, opini audit, dan laporan keuangan pengungkapan

Hubungan antara Religiusitas dan Machiavellian dengan Tax Evasion: Riset Berdasarkan Perspektif Gender Dekeng Setyo Budiarto; . Yennisa; Fitri Nurmalisa
Telaah Bisnis Vol 18, No 1 (2017): Juli 2017
Publisher : Sekolah Tinggi Ilmu Manajemen YKPN Yogyakarta

Abstract Tax compliance has long been an issue for governments throughout the world and there is a large and rich research literatur in this field. This study examines the influence religiosity,and machiavellian on the tax evasion based from gender. The sample of this study are 202 accounting students from 8 private university of Special Region of Yogyakarta. The results of the study prove that religiosity has significant influence on tax evasion, while machiavellian has no significant influence on tax evasion. Moreover, there is significant different on tax evasion based from gender. The results are expected for the government to designing policies to prevent tax evasion.

MENINGKATKAN KINERJA ANGGARAN BERKONSEP VALUE FOR MONEY Dekeng Setyo Budiarto; Melinda Dwi Puspitasari
Accounting Global Journal Vol 4, No 2 (2020): Accounting Global Journal
Publisher : Universitas Muria Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24176/agj.v4i2.5099

This study aims to examine the effect of accountability, transparency, supervision, and participation on-budget performance with the concept of value for money in government organizations (OPD) of the Bantul Regency. This study used 90 financial staff as a sample with a purposive sampling method. This research is a quantitative study with data collection through questionnaires. Data were analyzed by multiple linear regression. This study proves that accountability, transparency, supervision, and participation affect budget performance with the concept of value for money

Rules Enforcement And Unethical Behavior: Empirical research on Employee Fraud in Local Government Agencies Dekeng Setyo Budiarto; Yona Setyoningtyas
International Journal of Business Economics (IJBE) Vol 1, No 1 (2019): September - February
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Sumatera Utara

The tendency of fraud is one of the major threats to Indonesian country. The current research aims to study the effect of rules enforcement and unethical behaviors on the tendency of fraud based on gender. The sample consists of 126 employees from 28 Local Government Agencies (LGAs) in Kulon Progo regency. Purposive sampling was the sampling technique employed in this study. The results demonstrated a significant effect of unethical behavior on the tendency of fraud. However, rules enforcement level has no significant effect on the tendency of fraud. In addition, gender differences were observed in unethical behavior and the tendency of fraud. On the other hand, gender differences were not present in the level of rules enforcement.

PENGUJIAN STRUKTURAL PADA MOTIVASI DAN PARTISIPASI MASYARAKAT DALAM PENGANGGARAN DESA Dekeng Setyo Budiarto; Nuryaningsih Hidayati
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 17 No. 1 (2022): JANUARI
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Participation in village preparation programs is crucial for the community because they are more aware of the conditions and needs in their area. The research explores the impact of leadership style, political legitimacy, village officials' performance on community participation, and the budgeting community motivation in the village. The population of this research is village officials in Seyegan District, Sleman Regency, who are involved in budgeting. The study was conducted for five months and managed to collect 50 respondents. This study uses smart PLS to test several variables in the hypothesis. Hypothesis testing shows that the performance of village officials has an impact on community participation and community participation has an effect on community motivation in budgeting. However, this study cannot prove the influence of leadership style and political legitimacy on community participation in village budgeting.

Mengapa Inovasi itu Penting? Riset Pada Daya Saing UKM Selama Pandemi Covid-19 Widyadhana Subiyanto; dekeng setyo budiarto
AKUNTANSI DEWANTARA Vol 6 No 3 (2022): AKUNTANSI DEWANTARA VOL. 6 NO. 3 OKTOBER 2022
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/ad.v6i3.12815

Various research findings have shown that SMEs significantly contribute to economic growth, especially in developing countries. However, the competitiveness of SMEs in facing environmental uncertainty is still a matter of debate. The purpose of this study was to examine the effect of implementing e-commerce, innovation, and payment gateways on the competitiveness of SMEs. This study used a questionnaire addressed to 101 SME owners in the Sleman Regency of Yogyakarta. This study uses non-probability sampling with the criteria that only SMEs use e-commerce to obtain data faster. The survey results prove that innovation has a significant role in increasing the competitiveness of SMEs, besides the use of e-commerce and payment gateways will have an impact on increasing the competitiveness of SMEs facing environmental uncertainty. This research implies a need for government commitment to improve infrastructure, organize training for owners, and provide easy access to financial institutions to strengthen SMEs' performance.

Does family firm have better performance? empirical research in indonesia smes Ratna Purnama Sari; Shinta Suryaningrum; Dekeng Setyo Budiarto
AKUNTABEL Vol 16, No 2 (2019): September
Publisher : Faculty of Economics and Business Mulawarman University

Small and Medium Enterprises (SMEs) have an essential and strategic role in national economic development. SMEs are proven to be resistant to the financial crisis and absorb part of the workforce in Indonesia. This study examines whether SMEs family firm and diversification have better performance. The research sample was 114 SMEs owners in the Special Region of Yogyakarta. The results of the study prove that SMEs family firm and SMEs that diversify have better performance. The results of this study are expected to provide advice to SMEs owners that family businesses can be expanded through diversification to increase business value.

Pentingnya E-Commerce Dan Sistem Informasi Dalam Pengambilan Keputusan Untuk Berwirausaha Dekeng Setyo Budiarto; Ayu Putri Meylina; Rani Eka Diansari
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 26, No 1 (2023)
Publisher : Akademi Akuntansi YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35591/wahana.v26i1.400

The graduates of universities have an essential role in creating entrepreneurial opportunities, so their ability to face competition needs to be improved. Therefore, higher education must provide provisions both as professionals and entrepreneurs. This study aimed to examine the effect of using e-commerce and information systems on entrepreneurial decisions. In addition, this study also examines whether there are differences between students who have businesses and others in entrepreneurial decisions which never have been discussing before. The sampling method used is purposive sampling with specific criteria. This study uses primary data by distributing questionnaires to 234 accounting students in Yogyakarta. The results of hypothesis testing show that the use of e-commerce and information systems influences entrepreneurial decisions. In addition, there are differences in entrepreneurial decisions between students who have businesses and others.

Pentingnya Integritas Untuk Mengurangi Kecurangan Akuntansi Pada Perusahaan Dekeng Setyo Budiarto; Zidni Husnia Fachrunnisa; Ningrum Pramudiati; Anandita Zulia Putri; Muhammad Arif Nur Hidayat
UPY Business and Management Journal (UMBJ) Vol. 2 No. 2 (2023): UBMJ (UPY Business and Management Journal)
Publisher : Department of Management, Universitas PGRI Yogyakarta.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31316/ubmj.v2i2.4622

Tujuan: Saat ini, kecurangan masih menjadi masalah yang serius karena mengganggu kinerja jangka panjang organisasi. Penelitian ini bertujuan untuk menguji hubungan antara pengendalian internal, keadilan organisasi, integritas, dan kepatuhan terhadap aturan akuntansi dengan kecenderungan kecurangan akuntansi Metode: Obyek penelitian ini adalah Bank Rakyat Indonesia Cabang Wonosari, Kabupaten Gunungkidul. Penelitian ini menggunakan data primer yang diperoleh dengan menyebarkan 53 kuesioner kepada karyawan Bank. Penelitian ini menggunakan analisis kualitas data dengan uji validitas dan reliabilitas serta uji hipotesis menggunakan analysis regresi linier berganda Hasil: Hasil penelitian menunjukkan bahwa inegritas dan pengendalian internal berpengaruh terhadap kedenderungan adanya fraud, namun ketaatan aturan dan keadilan organisasi tidak berpengaruh terhadap kecenderungan fraud Implikasi: Implikasi untuk organisasi adalah perlu adanya jaminan bahwa pegawai memiliki integritas yang baik dan system pengendalian internal yang memadai agar kemungkinan adanya fraud dapat dikurangi

Digital Technologies Application and Competitive Advantage for MSMEs Sustainability and Market Performance Dekeng Setyo Budiarto; Ayuk Amanda; Norraini Nordin
EKUILIBRIUM : JURNAL ILMIAH BIDANG ILMU EKONOMI Vol 18, No 2 (2023): September
Publisher : Universitas Muhammadiyah Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24269/ekuilibrium.v18i2.2023.pp169-178

The development of digital technology and intense competition have forced owners of small firms (MSMEs) to adapt technological developments to compete with competitors quickly. This study examines the effect of digitalization and competitive advantage on market sustainability and performance. This study used a qualitative method by distributing questionnaires to 166 MSMEs owners in Indonesia. The finding of this research indicate that digitalization and competitive advantage affect sustainability and market performance. This study's results suggest to MSMEs owners that technological proficiency is crucial for companies to survive in an uncertain environment.

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 Damayanti, Devi 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

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