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INDONESIA
ABIS: Accounting and Business Information Systems Journal
Published by Universitas Gadjah Mada
ISSN : 23021500     EISSN : 23021500     DOI : 10.22146/abis
Core Subject : Economy,
Economics, Econometrics & Finance
ABIS : Accounting and Bussiness Information Systems Journal, terbitan ini berisi artikel bidang ilmu Akuntansi dan Sistem Informasi yang diterbitkan secara berkala satu tahun 4 kali yaitu pada bulan Februari, Mei, Agustus dan November.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 5 Documents
 1 
Search results for , issue "Vol 2, No 2 (2014): May" : 5 Documents clear
EVALUASI PENGANGGARAN DAN PELAKSANAAN ANGGARAN ORGANISASI SEKTOR PUBLIK (STUDI PADA LEMBAGA ILMU PENGETAHUAN INDONESIA) Ika Aristiowati
ABIS: Accounting and Business Information Systems Journal Vol 2, No 2 (2014): May
Publisher : Master in Accounting Program

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (141.03 KB) | DOI: 10.22146/abis.v2i2.59365

Abstract

This study aims to get in-depth understanding on budgeting and budget execution carried out by Working Unit (Satker) of Social Sciences and Humanities (IPSK) of LIPI for 2014 period, which including processes, problems, and the efforts taken. The other aim is to obtain evidence regarding the existence of isomorphism and identify the dominant isomorphism pressure found in the practice of budgeting and budget execution in IPSK working unit of LIPI. The theory development and interpretation of this study are based on the theories of public sector budget, accounting behaviour, and institutional isomorphismThe sample used in this study consisted of researchers and financial managers who understand and directly involved in the processes of budgeting, budget execution and becomes parties who often have different perceptions in terms of budget on IPSK working unit of LIPI. This study uses qualitative method with case study approach. Analysis of qualitative data towards the interview results is conducted with thematic analysis, while the concept of Logic Model and Program Logic Model were used to analyze the practice of budgeting.The study results showed that IPSK working unit of LIPI for 2014 period has met the requirements on budgeting and budget execution according to the prevailed regulations. In addition, there are still many problems in budgeting and budget execution within IPSK working unit of LIPI, especially in its relation to human behaviour. Concepts of Logic Model and Program Logic Model were proved to be relevant to mediate differences in perceptions that arise between researchers and financial managers in the process of budgeting and budget execution. The analysis also shows that there is isomorphism existed in budgeting and budget execution conducted by IPSK working unit of LIPI, which is more dominant than coercive, mimetic, and normative pressures.
EVALUASI KEWAJARAN PEMBELANJAAN DAERAH DENGAN MENGGUNAKAN ANALISIS STANDAR BELANJA (STUDI PADA PEMERINTAH KOTA JAMBI) Kamadie Sumanda Syafis
ABIS: Accounting and Business Information Systems Journal Vol 2, No 2 (2014): May
Publisher : Master in Accounting Program

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (163.042 KB) | DOI: 10.22146/abis.v2i2.59366

Abstract

This study aimed to evaluate expenditure of Kota Jambi using analysis of standard expenditure/spending (ASB). This research is a case-based study with a qualitative approach . The research methodology is a document review and focus group discussion. Data used the analysis of standard spending-related regulation, public policy budget, while the budget ceiling priority, document of budget implementation changes, year of 2013-2014. Data were analyzed using simple regression.ASB models for socialization (dissemination) to the government of Jambi is total expenditure = 73.403.276 + 287.015 (the number of participants x number of days). Model ASB activities coaching/mentoring to the City of Jambi is total expenditure = 152.176.202 + 123.155 (the number of participants x number of days). There is only one activity that has nominal budget above the maximum limit that is the socialization of town planning regulations. ASB implementation in Kota Jambi can be applied. Based on the existing data and systems in Kota Jambi, both in 2013, 2014 and subsequent fiscal years.
STUDI ATAS PENYUSUNAN DAN PENGGUNAAN LAPORAN KEUANGAN PEMERINTAH DAERAH KABUPATEN MALUKU BARAT DAYA SEBAGAI SEBUAH DAERAH OTONOM BARU Sany Heldria Tetmilay
ABIS: Accounting and Business Information Systems Journal Vol 2, No 2 (2014): May
Publisher : Master in Accounting Program

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (189.336 KB) | DOI: 10.22146/abis.v2i2.59367

Abstract

Theoretically, financial report has many benefits. However, the phenomenon happened to indicate that the Regional government managing the financial statement is only to comply the terms of legislation. Regional Government has only focuses on getting BPK RI opinion, so that they does not get any advantage from the financial statements.This studyaims to identify andanalyze the level ofunderstanding offinancial managers in MBD Regional District Governmentrelated tothe forminganduse offinancial statements. Data collection techniquesusedisliterature study, documentationand field research.Field researchusedby interviewandobservation.The data obtainedfromthe literature researchandfield researchanalyzed usingqualitativedescriptivemethod. According toMilesandHuberman(1984) inSugiyono(2014: 334) the data analysis process hasdone in threestages: data reduction, data display, and conclusion drawing/verification.The research conducted usingqualitative researchmethodology in designcase studyat MBD Regional District Government. Data analyzedusingthematic analysis. The result showedthat thelevel of understandingoffinancial managementrelated tothe preparationandusingfinancial statementsis still low. This can beseen in theanswers of the resourcewhodo not understand aboutthe preparationandusing offinancial statementsinSKPD. The financial statementshave not beenused effectivelyin thefinancial managementprocess. This caused thelevel of understanding ofthe managementapparatusisstill lowregarding the advantage ofusing thefinancial statements.The analysis alsoshowedthat theencouragement in preparation ofLKPDbasedon the mechanism ofcoerciveisomorphismwhileforming the SKPD financial statementsdrivenby acoerciveisomorphism mechanismandnormativeisomorphism. Encouragementormotivation in use of SKPD financial statements basedon thecoerciveisomorphismmechanism.
PERAN INFORMASI AKUNTANSI SEBAGAI ALAT AKUNTABILITAS INTERNAL, EVALUASI KINERJA KEUANGAN DAN PENGAMBILAN KEPUTUSAN KEUANGAN PADA INSTANSI VERTIKAL PEMERINTAH PUSAT Wakhid Susilo
ABIS: Accounting and Business Information Systems Journal Vol 2, No 2 (2014): May
Publisher : Master in Accounting Program

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (301.502 KB) | DOI: 10.22146/abis.v2i2.59368

Abstract

The purpose of this study was to examine the influence of the quality of accounting information to internal accountability, the evaluation of financial performance, and financial decision making in the vertical agencies of central government. In further, this study also to determine the cause of the quality of accounting information wasnot so ideal and accounting information has not been used optimally. In addition, the study was detected the cause accounting information has not been used optimally when in the preparation of financial statements requires sources of funds, energy, thoughts, time in large numbers. The sample in this research is a vertical agencies in the city of Yogyakarta, Sleman and Bantul. This study used mixed methods that is a combination of the quantitative methods and qualitative methods with sequential explanatory strategy. Quantitative and qualitative data analysis showed similar results that the accounting information has not been used optimally. Development theory and interpretation of this study were drawn from Mardiasmo opinion, the Government Accounting Standards, and Institutional Isomorphism.
ANALISIS SISTEM PENGENDALIAN INTERN PEMERINTAH DALAM PELAKSANAAN PENCAIRAN ANGGARAN BELANJA NEGARA PADA KANTOR PELAYANAN PERBENDAHARAAN NEGARA JAKARTA IV Yogi Kusmandhani
ABIS: Accounting and Business Information Systems Journal Vol 2, No 2 (2014): May
Publisher : Master in Accounting Program

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (314.403 KB) | DOI: 10.22146/abis.v2i2.59369

Abstract

This study aims to obtain an overview as well as to analyze the effectiveness and obstacles that occured in the implementation of Government Internal Control System (SPIP) in the process of state-budget expenditure disbursement in Treasury Office (KPPN) of Jakarta IV. The study also tried to identify the mechanisms of institutional isomorphism that emerge in the implementation of SPIP. The data collection techniques exercised were interviews, observation, documentation, and questionnaires. Analysis of data using Miles & Huberman model consists of three stages i.e. data reduction, data presentation, and conclusion. Based on the results of data analysis, it is concluded that the implementation of SPIP in KPPN Jakarta IV has been effective but still have to make improvements in several parameters. Institutional Isomorphism mechanisms that occurred in the implementation of SPIP were coercive isomorphism and normative isomorphism.

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