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<![CDATA[HUBUNGAN KUALITAS REVIU LAPORAN KEUANGAN SKPD DENGAN TEMUAN PEMERIKSAAN BPK DI PEMERINTAH DIY ]]>
<![CDATA[Falilla Amalia]]>
<![CDATA[ ABIS: Accounting and Business Information Systems Journal Vol 4, No 1 (2016): February ]]>
Publisher : <![CDATA[Master in Accounting Program ]]>
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DOI: 10.22146/abis.v4i1.59340
<![CDATA[This research aims to evaluate the quality of Local Government Work Unit (SKPD)’s financial report review conducted by The Yogyakarta Special Region’s Inspectorate Agency, and to analyze the correlation between the review’s quality and the number of findings reported by the State Audit Agency (BPK). This researh uses a mixed approach method. The data used consist of primary data and secondary data, obtained through interviews and by using archive and document collections. The respondents for this research are auditors of the Inspectorate Agency who reviewed the finalcial report. The SKPDs involved here represent institutional, financial, planning, and monitoring fields. The results of this results show that the financial report review performed by the Provincial Inspectorate Agency shows high compatibility with the criteria set by each SKPD, namely, 84.47%; 80.26%; 81.05%; 85.53%, respectively. This research shows that there is a negative correlation between the review quality and the number of findings recorded by BPK, the correlation coefficient value is -0.949, which shows that there is a strong relationship between the variables. This means that the high quality of financial report review can reduce the number of findings by BPK]]>
<![CDATA[Evaluasi Sistem Pengendalian Intern atas Pengelolaan Piutang Pajak Daerah (Studi pada DPPKAD Kabupaten Kendal) ]]>
<![CDATA[Nurchasanah Nurchasanah]]>
<![CDATA[ ABIS: Accounting and Business Information Systems Journal Vol 4, No 1 (2016): February ]]>
Publisher : <![CDATA[Master in Accounting Program ]]>
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DOI: 10.22146/abis.v4i1.59341
<![CDATA[An Internal Control System must be performed by every government agency to provide reasonable assurance that the governance has been implemented as required by the State Financial Regulation. This study aimed to evaluate the Internal Control System implementation of the local tax receivables management in Kendal Regency and identify the weaknesses in its implementation. This research uses a qualitative descriptive method with a case-study strategy. Variables discussed in this research are the implementation of the Internal Control System on the activities of the local tax determination, local tax receivable collection, and local tax receivable reporting. The Internal Control System’s implementation of the local tax receivables management is evaluated by verifying its compliance with the implementation of an adequate Internal Control System based on Government Regulation No. 60, 2008.The implementation of tax receivable management’s internal control, overall is adequate enough, with an assessment results score of 60.53%. The assessment results on tax determination and tax receivables collection activities is still inadequate, where the score for both is 58.92%. On the activities of local tax receivable reporting , implementation of internal control is sufficient, with an assessment score of 63.76%. The lack of commitment on competence, inadequate of formal directions, the lack of human resources, and lack of socialization about the implementation of the Internal Control System are some of the weaknesses identified in this research.]]>
<![CDATA[STUDI UTANG PEMERINTAH REPUBLIK INDONESIA SEBAGAI PEMBIAYAAN ANGGARAN PENDAPATAN DAN BELANJA NEGARA (APBN) TAHUN 2000-2016 ]]>
<![CDATA[Yanuar Pribadi]]>
<![CDATA[ ABIS: Accounting and Business Information Systems Journal Vol 4, No 1 (2016): February ]]>
Publisher : <![CDATA[Master in Accounting Program ]]>
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DOI: 10.22146/abis.v4i1.59342
<![CDATA[This research, thus, is primarily aimed at identifying the trigger of the ever soaring Sovereign Debt using qualitative approach in a case study on The Directorate General of Budget Financing and Risk Management (DJPPR) as a working unit in charge of managing sovereign debt. The data were collected through participant interviews and data analysis of the sovereign debt throughout the course of 2000-2016 as managed by the DJPPR, as well as an analysis on the data of Central Government Financial Report (LKPP).On the basis of this research, it is revealed that the increasing sovereign debt is mainly attributed to the discrepancy and disparity between Indonesia and peer countries for its slow growth and the discrepancy between one region to another throughout the country. On this course, it is understandable that the government take measurement to develop the infrastructure in order to catch up with the rapid growth of other countries. In addition, the increasing liabilities is also due to the fluctuating currency. One of the best strategies to cut down the rising sovereign debt is by optimizing tax income and minimizing expenses. Moreover, it is also advisable that the government collaborate with the private sector to build infrastructure through the available mechanism at KPBU (Public Private Partnership) which may deduct debt financing. It is also worthwhile to diversify debt portfolio management in order to avoid an attempt of doing the “Ponzy Scheme” (paying off debt using the new loan) in the management of sovereign debt as the financial source of Indonesian State Budget]]>
<![CDATA[EVALUASI IMPLEMENTASI SISTEM AKUNTABILITAS KINERJA INSTANSI PEMERINTAH (Studi pada Kantor Pengawasan dan Pelayanan Bea dan Cukai Kudus) ]]>
<![CDATA[Yuli Wijayanto]]>
<![CDATA[ ABIS: Accounting and Business Information Systems Journal Vol 4, No 1 (2016): February ]]>
Publisher : <![CDATA[Master in Accounting Program ]]>
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DOI: 10.22146/abis.v4i1.59343
<![CDATA[Tujuan penelitian ini ialah untuk mengevaluasi implementasi Sistem Akuntabilitas Kinerja Instansi Pemerintah (SAKIP) di Kantor Bea Cukai Kudustahun 2015 dan 2016. Penelitian ini berupaya untuk menjawab tiga pertanyaan penelitian, yaitu1) Bagaimana keselarasan komponen SAKIP mulai dari perencanaan strategis sampai dengan pelaporan kinerja di Kantor Bea Cukai Kudus? 2) Bagaimana kategori indikator kinerja dalam implementasi SAKIP di Kantor Bea Cukai Kudus? 3) Faktor-faktor apakah yang berperan dalam implementasi SAKIP di Kantor Bea Cukai Kudus?Data hasil dokumentasi dan data hasil wawancara dikumpulkan untuk menjawab tiga pertanyaan penelitian tersebut. Data hasil dokumentasi dievaluasi dengan menggunakan model Performance Blueprint (PB) yang dikembangkan oleh Dr. Paul J. Longo (2002), sedangkan data hasil wawancara dievaluasi dengan menggunakan Siklus Analisis dari Hennink dkk (2011).Penelitian ini menemukan adanya ketidakselarasan antara dokumen rencana strategis, perjanjian kinerja, dan pelaporan kinerja. Indikator kinerja di Kantor Bea Cukai Kudus tahun 2015 dan 2016 sebagian besar berorientasi pada penyedia layanan,belum berorientasipada masyarakat. Selanjutnya, penelitian ini menemukan faktor-faktor yang berperan dalam implementasi SAKIP, yaitu faktor teknis organisasi dan faktor motivasi. Selain itu, tekanan isomorfisma koersif dan normatif ada dalam implementasi SAKIP di Kantor Bea Cukai Kudus.]]>
<![CDATA[EVALUASI IMPLEMENTASI SISTEM PENGUKURAN KINERJA (STUDI PADA DINAS PEKERJAAN UMUM, PERUMAHAN DAN ENERGI SUMBER DAYA MINERAL DIY) ]]>
<![CDATA[Zulfatun Ruscitasari]]>
<![CDATA[ ABIS: Accounting and Business Information Systems Journal Vol 3, No 4 (2015): November ]]>
Publisher : <![CDATA[Master in Accounting Program ]]>
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DOI: 10.22146/abis.v3i4.59344
<![CDATA[Penelitian ini dilatarbelakangi oleh adanya tuntutan untuk meningkatkan akuntabilitas kinerja pemerintah. Permasalahan dalam penelitian ini ialah ketidaksesuaian informasi pada dokumen perencanaan hingga pelaporan di Dinas Pekerjaan Umum, Perumahan dan Energi Sumber Daya Mineral (PUP-ESDM) DIY. Tujuan dari penelitian ini adalah untuk mengevaluasi kesesuaian informasi pada dokumen perencanaan hingga pelaporan, serta mengidentifikasi faktor-faktor pendukung dan penghambat dalam implementasi sistem pengukuran kinerja. Alat analisis yang digunakan dalam penelitian ini meliputi model performance blueprint yang digunakan untuk menganalisis ketepatan indikator yang telah disusun dan analisis tematik untuk data hasil wawancara.Penelitian ini menggunakan metode kualitatif dengan pendekatan studi kasus. Hasil penelitian menunjukkan sistem pengukuran kinerja dari mulai perencanaan hingga pelaporan Dinas PUP-ESDM DIY belum sepenuhnya menunjukkan kesesuaian informasi. Selain itu, indikator kinerja Dinas PUP-ESDM DIY tahun 2015 telah berorientasi pada manfaat yang diterima masyarakat, namun tahun 2016 masih dalam orientasi penyedia layanan. Faktor-faktor yang menyebabkan permasalahan dalam akuntabilitas kinerja Dinas PUP-ESDM DIY ialah kualitas personil, mutasi pegawai, dan ketersediaan data. Sedangkan yang menjadi faktor pendukung ialah pelatihan, peraturan-peraturan, komitmen pimpinan, ketersediaan sistem informasi, reward dan punishment.]]>
<![CDATA[PENGARUH GOAL FRAMING DAN TEKANAN WAKTU DALAM SKEPTISISME PROFESIONAL AUDITOR ]]>
<![CDATA[Diah Chandra Dewi]]>
<![CDATA[ ABIS: Accounting and Business Information Systems Journal Vol 3, No 4 (2015): November ]]>
Publisher : <![CDATA[Master in Accounting Program ]]>
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DOI: 10.22146/abis.v3i4.59346
<![CDATA[SPAP (Standar Profesi Akuntan Publik, 2011), menyatakan skeptisisme profesional auditor sebagai suatu sikap yang mencakup pikiran yang selalu mempertanyakan dan melakukan evaluasi secara kritis terhadap bukti audit. Auditor dituntut secara profesional agar dapat menghasilkan laporan audit berkualitas yang nantinya dapat digunakan sebagai acuan dalam pengambilan keputusan. Skeptisisme profesional auditor berbeda-beda. Hal tersebut dipengaruhi oleh sifat-sifat dasar yang ada dalam diri auditor. Auditor dengan tingkat skeptis yang sama dapat menunjukkan penilaian dan perilaku yang berbeda dalam konteks yang berbeda. Selain itu, karakteristik pribadi seseorang dapat berubah apabila pengaruh situasional dirasa cukup kuat. Pengaruh situasional yang dimaksud adalah tekanan waktu dan goal framing. Tekanan waktu dimanipulasi tinggi dan sedang, sedangkan goal framing dimanipulasi menjadi frame positif dan frame negatif. Penelitian ini dilakukan untuk menguji kembali faktor-faktor yang berpengaruh terhadap skeptisisme profesional auditor. Instrumen yang digunakan dalam penelitian adalah kuesioner. Rancangan eksperimen menggunakan 2x2 factorial design. Hasil penelitian ini menunjukkan bahwa individu dengan level skeptisisme profesional yang tinggi akan menunjukkan perilaku lebih skeptis, individu dengan level keadaan skeptisisme profesional yang tinggi akan menunjukkan perilaku lebih skeptis, keadaan skeptisisme profesional bertindak sebagai perantara hubungan antara sifat skeptisisme profesional dan perilaku skeptis, individu di bawah tekanan waktu tinggi akan meunjukkan level keadaan skeptisisme profesional yang rendah, dan individu yang diberikan frame negatif akan menunjukkan level keadaan skeptisisme profesional yang lebih tinggi daripada individu yang diberikan frame positif.]]>
<![CDATA[ANALISIS PROFITABILITAS PELANGGAN MENGGUNAKAN TIME-DRIVEN ACTIVITY-BASED COSTING (STUDI KASUS PADA HOTEL HYATT REGENCY YOGYAKARTA) ]]>
<![CDATA[Ichwanul Kamila]]>
<![CDATA[ ABIS: Accounting and Business Information Systems Journal Vol 3, No 3 (2015): August ]]>
Publisher : <![CDATA[Master in Accounting Program ]]>
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DOI: 10.22146/abis.v3i3.59348
<![CDATA[The purpose of this study aims to investigate cost of issued hotel to serve every type consumers by using the method time-driven activity-based costing and contribution of every type the customers to hotel profit. This research is descriptive research to a draft research in the form of case studies. The study is done in Hyatt Regency Yogyakarta is one of five star hotels in Yogyakarta. The limitation of the study is for each type consumers hotel that only uses accommodation services room. Type consumers room divided into two namely transient (individuals) and group (group). The research results show that type consumers transient discount (individuals) give prosentase a profit of 53 percent of the total profit and type consumer group corporate (group) give prosentase a profit of 59% of the total the profit. Meanwhile, type consumers transient qualified (individuals) contributed 0.5% profit and type consumer group SMERF(group) in improving profitability lowest is 9%. This research are expected to provide information for the company in deciding strategy maximize the profit obtained from every consumers.]]>
<![CDATA[ANALISIS SISA LEBIH PERHITUNGAN ANGGARAN (SiLPA) TAHUN ANGGARAN 2014 DAN 2015 (STUDI DI PEMERINTAH DESA SE-KABUPATEN BELITUNG) ]]>
<![CDATA[Ivo Ariantini]]>
<![CDATA[ ABIS: Accounting and Business Information Systems Journal Vol 3, No 3 (2015): August ]]>
Publisher : <![CDATA[Master in Accounting Program ]]>
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DOI: 10.22146/abis.v3i3.59349
<![CDATA[Penelitian ini bertujuan untuk mengidentifikasi dan menganalisis penyebab SiLPA di Tahun Anggaran 2014, Tahun Anggaran 2015, dan dampak penerapan sanksi dalam pembentukan SiLPA dana desa di Tahun Anggaran 2015. Penelitian ini dilakukan di pemerintah desa se-Kabupaten Belitung. Penelitian ini menemukan tiga penyebab utama SiLPA di Tahun Anggaran 2014 yakni kegiatan yang tidak terlaksana, pencairan dana yang terlambat dan penghematan belanja/sisa belanja. Tahun Anggaran 2015 terdapat tiga penyebab utama SiLPA yakni penerimaan dana di akhir tahun, pencairan dana terlambat, dan APB Desa perubahan. Terdapat tiga puluh lima desa memiliki SiLPA dana desa kurang dari 30% (tidak kena sanksi) dan tujuh desa memiliki SiLPA lebih dari 30% (kena sanksi). Hasil wawancara menunjukkan bahwa penerapan sanksi berpengaruh dan tidak berpengaruh dalam pembentukan SiLPA dana desa. Hal ini berlaku baik untuk desa yang kena sanksi maupun desa tidak kena sanksi.]]>
<![CDATA[ANALISIS ARTIKULASI LAPORAN KEUANGAN PEMERINTAH DAERAH ]]>
<![CDATA[Mohamad Ahlal Firdaus]]>
<![CDATA[ ABIS: Accounting and Business Information Systems Journal Vol 3, No 3 (2015): August ]]>
Publisher : <![CDATA[Master in Accounting Program ]]>
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DOI: 10.22146/abis.v3i3.59350
<![CDATA[This research aims to analyse the articulation of sixty six unqualified opinion of local government financial statements (LKPD) for fiscal year year 2014 in Java and Bali. This research also identify types of inarticulatory when a LKPD is in inarticulate condition. This research utilizes descriptive qualitative approach and uses documentation technique for data collection. The analysis is employed by comparing the fact on the face (lembar muka) of LKPD with the criteria in accordance to accounting equation and Government Accounting Standard (SAP). Identification of inarticulatory is performed using documentation technique through a deep information extracting from audited result report BPK RI. The results of articulation assessment show that most of LKPD (89,39%) are not articulate, on average level of artikculation is 82,67%. Furthermores, identification results of inarticulatory types show there are twelve types of inarticulatory with 97 cases on cash toward accrual based LKPD and 10 types of inarticulatory with 24 cases on accrual based LKPD.]]>
<![CDATA[Desain dan Analisis Kondisi Keuangan Pemerintah Daerah se-Jawa dan Bali Tahun 2013 dan 2014 ]]>
<![CDATA[Nur Dewi Natrini]]>
<![CDATA[ ABIS: Accounting and Business Information Systems Journal Vol 3, No 4 (2015): November ]]>
Publisher : <![CDATA[Master in Accounting Program ]]>
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DOI: 10.22146/abis.v3i4.59351
<![CDATA[The financial condition of the government, according to some researchers provide an overview of the government's ability to meet its obligations in the form of debt or fulfillment services in a timely manner. Through an assessment of the financial condition of the local government can figure out how to meet the needs of the public, how to use the resources, and how to process the resources so that more productive. The Indonesian government itself through DJPK has performed an analysis of financial condition using the method of Brown (1993), although there are some drawbacks. Therefore, this study also develop indicators of financial condition in accordance Brown (1993) that has been modified in accordance with the conditions of government in Indonesia. The means used to develop indicators in this study by comparing the GASB 34 with SAP PP No. 71 of 2010 and SAP PP No. 24 of 2005 and coupled with the study of literature and expert validation. Results from this comparison was obtained on 10 indicators of financial condition in accordance with the conditions or the policy of the Government of Indonesia. The purpose of the analysis was to assess the financial condition of financial condition are balanced in each local government. Therefore, this study uses clustering techniques dikembankan by Baidori (2015).]]>
