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Suryo Pratolo
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pas@umy.ac.id
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Ruang Pusat Studi Business and Sustainability Research Center Gedung Dasron Hamid Research and Innovation Center, Lantai 7, Kampus Terpadu Universitas Muhammadiyah Yogyakarta, Jalan Brawijaya (Lingkar Selatan), Tamantirto, Kasihan, Bantul, Daerah Istimewa Yogyakarta, Indonesia, 55183
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INDONESIA
Public Accounting and Sustainability
Published by Universitas Muhammadiyah Yogyakarta
ISSN : -     EISSN : 30477816     DOI : https://doi.org/10.18196/pas
Core Subject : Economy,
Economics, Econometrics & Finance
Public Accounting and Sustainability or PAS has a specific field of study, namely accounting in public sector and not-for-profit organization, accounting and sustainability issues, and accounting studies related to community welfare. In detail, PAS focuses on the following topics: - Financial Accounting in Public Sector - Management Accounting in Public Sector - Auditing in Public Sector - Accounting Information System in Public Sector - Accounting and Sustainability Issues in Public Sector - Accounting, Innovation, and Digitalization Issues in Public Sector - Social Enterprises Issues - Accounting and Public Welfare - Carbon Tax - Accounting and Education Quality - Accounting and Gender Emancipation in Public Sector - Accounting and Public Sector Governance
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Keuangan
Articles 20 Documents
 1   2 
Systematic Mapping of Corporate Social Responsibility Topics for 2015-2021 Based on Bibliometric Analysis
Public Accounting and Sustainability Vol. 1 No. 2 (2024): August
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/pas.v1i2.2

Abstract

Research aims: This study used bibliometric analysis to produce a comprehensive mapping of corporate social responsibility (CSR) research. This study examined changes in citations, publication trends, author collaboration, trend title, trend author keywords, trend abstract, nations, dominating factors, research development, and future research in corporate social responsibilities papers from the Scopus index with a range of 2015-2021. Design/Methodology/Approach: This research employed bibliometric analysis methods. The research sample used was 1,567 articles with the keyword "Corporate Social Responsibility." The articles used were sourced from Scopus-indexed journals for 2015-2021, with the help of Publish or Perish (PoP). This bibliometric analysis utilized VOSviewer. Research findings: The year with the most citations, according to statistics, was 2016, with 8,549 citations. Regarding publication trends, most of the papers were published in 2020, namely 352. Mohammad Irfan and Bilal Afsan are the authors with the most networks/collaboration, as many as 332. The term 'Corporate Social Responsibility' is the most commonly used keyword in CSR articles. Four countries linked CSR to the research: 1) Pakistan, 2) Malaysia, 3) Italy, and 4) Indonesia. Co-occurrence network visualization explains the network or relationship from one term to another in research in the field of CSR for the 2015-2021 period. While the visual overlay represents keywords indicating the year of publication, the density visualization signifies research on a topic that is still very broad to be studied. Theoretical contribution/Originality: These findings also indicate that it is essential to recognize the approaches and theories behind the development of CSR to determine the gradual nature of the aspects involved within it. Practitioner/Policy implication: This article calls for greater engagement among academics and CSR researchers to more explicitly consider how their research can contribute to the understanding of CSR. Research limitation/Implication: The limitation of this study is that it only used observation years from 2015-2021, preferably for future researchers to be able to add the most recent observation year. In addition, this study has not explored the application of the literature used; thus, the next researchers are preferably to develop this literature review with the help of other applications, such as Bliblioshiny or R.
Testing the Intention of Employees in Local Government to Adopt Blockchain Technology in Accounting Information Systems (AIS)
Public Accounting and Sustainability Vol. 1 No. 1 (2024): February
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/pas.v1i1.3

Abstract

Research aims: This study aims to determine the intention of local government employees to adopt blockchain technology in Accounting Information Systems (AIS) using the Technology Readiness and Acceptance Model (TRAM) theory. Design/Methodology/Approach: The research participants were individuals employed in Local Government Units (LGUs)  in Yogyakarta Special Region Province who were selected through a purposive sampling technique. Data were collected using a questionnaire and analyzed utilizing the Partial Least Square method. Research findings: The results revealed that the perceived usefulness of blockchain technology in AIS was determined by comfort, optimism, and security from fraud. Meanwhile, the perceived ease of use was determined by comfort, innovation, and security from fraud. These results also found that perceived usefulness and perceived ease of use positively influenced the intention of local government employees to use blockchain technology in AIS. Theoretical contribution/Originality: This research contributes to validating the TRAM theory in the context of blockchain technology adoption in AIS in local governments. Practitioner/Policy implication: The research findings offer valuable insight for relevant authorities, namely the Indonesian Ministry of Home Affairs, Ministry of Communication and Information, and local government entities, to prepare for implementing blockchain technology in AIS in local government. Research limitation/Implication: The study was conducted using quantitative methods with a limited sample size.
Dynamics Connectedness: TVP-VAR Insights into the Nexus between Selected Global Green Financial Instruments
Public Accounting and Sustainability Vol. 1 No. 1 (2024): February
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/pas.v1i1.5

Abstract

Research aims: This study investigates the dynamics of connectedness among global green financial instruments driven by low-carbon policies. Design/Methodology/Approach: Employing the Time-Varying Parameter Vector Autoregressive (TVP-VAR) and Wavelet analysis, the researchers analyzed four primary variables derived from historical closing price indices, namely Global Carbon Efficient Index (SPGCEI), Global Clean Energy Index (SPGCE), Global Green Bond Index (SPGBI), and Global Sukuk Index (SPGSI). Daily data from January 2, 2015, to November 8, 2023, was considered. Data processing was then carried out utilizing E-Views 13 and R-Studio. Research Findings: The findings demonstrated that a low-carbon policy stimulates green financing through the stock market and increases the bond and sukuk for carbon reduction. Moreover, the study revealed that the dynamic connectedness level of all variables was 45.25%. While the SPGCEI and SPGBI act as net pairwise transmitters, the SPGCE and SPGSI function as net pairwise receivers. Theoretical Contribution/Originality: The study confirms that low-carbon policies drive green financing through stocks, promoting bond and sukuk activities for carbon reduction. By identifying the dynamic connectedness level and the roles of net transmitter and net receiver spillovers, it validates the impact of policies and introduces an innovative analytical framework for future research on the evolving dynamics of green finance. Policy Implication: The study recommends regulatory efforts to enhance connectedness and liquidity in green financial instruments to foster an effective and sustainable low-carbon ecosystem.
Factors Affecting Health Information System Quality: Can Top Management Support Be A Moderator?
Public Accounting and Sustainability Vol. 1 No. 1 (2024): February
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/pas.v1i1.6

Abstract

Research aims: This study aims to examine the factors that influence the quality of health information system (HIS) in hospitals in Bandung City and top management support as a moderating variable. Design/Methodology/Approach: This research method is a survey. Eighty-three users of HIS in hospitals participated as respondents. Hypotheses were tested using the partial least squares structural equation modeling (PLS-SEM) method. Research findings: The study results exhibited that software quality did not affect the health information system quality, even if it was moderated by top management support. While user competence significantly impacted health information system quality, top management support would strengthen the influence between user competence and health information system quality. Theoretical contribution/Originality: This study presents a conceptual framework for HIS quality, with a specific emphasis on the role of top management support. Practitioner/Policy implication: This study recommends that HIS should have interoperability. Additionally, there is a need for government policy support at both central and regional levels to ensure that the hospitals’ top management demonstrates a real commitment and contribution.
Sustainability Aspects in Water Management Policies in Regional Drinking Water Companies (RDWC)
Public Accounting and Sustainability Vol. 1 No. 1 (2024): February
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/pas.v1i1.7

Abstract

Research aims: This research aims to provide good policy proposals regarding managing and maintaining water sources carried out by Regional Drinking Water Companies (RDWC) by paying attention to sustainability aspects. Design/Methodology/Approach: The method used in this study was a scoping review. A scoping review can be interpreted as a review to detail the concepts that form the basis of a research domain, the sources of evidence, and the types of evidence available. The data were analyzed using content analysis, a technique used to conclude by finding the characteristics of a message, which was carried out objectively and systematically. Research findings: The research results demonstrated that the passion for preserving the environment and biodiversity has still not explicitly been reflected in regional regulations about RDWC. Theoretical contribution/Originality: This research is expected to contribute to adding literature in the accounting sustainability, environment, and public policy fields. Practitioner/Policy implication: This research suggests that the Ministry of Public Works and Public Housing, the Ministry of Environment and Forestry, the Ministry of Home Affairs, as well as all regional governments in Indonesia, can create and repair policy in the context of providing, managing, and utilizing water resources by taking into account environmental and sustainability issues. Furthermore, RDWC performance evaluators such as Financial and Development Supervisory Agency (BPKP) and Inspectorate are expected to add assessment points related to environmental and sustainability aspects. Research limitation/Implication: There was limited information from overseas water companies, and this study did not highlight all RDWCs in Indonesia.
Corruption in Village Governments: A Bibliometric Review and Future Research Agenda
Public Accounting and Sustainability Vol. 1 No. 1 (2024): February
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/pas.v1i1.8

Abstract

Research aims: This study aims to review the village over forty-two years of village corruption spanning 1980 to 2022 to provide a broad overview of the literature and propose a future research agenda. Design/Methodology/Approach: The study analyzed 155 articles from the Scopus database utilizing VOSviewer software. Research findings: The findings exhibited that the studies in this area have increased significantly in the last two decades, with the United States of America emerging as the predominant contributor in this area of study. The other interesting finding is that the research focus has evolved from economics to non-economics. This study, hence, proposes that technology implementation in village government is a crucial topic to be analyzed to enhance the village corruption literature and to decrease and detect corruption at the village level. Theoretical contribution/Originality: This study contributes to synthesizing current and upcoming research trends and offers recommendations for future research direction in the village corruption study.
Mapping the Landscape of Accounting Education Quality Research: A Bibliometric Review
Public Accounting and Sustainability Vol. 1 No. 2 (2024): August
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/pas.v1i2.10

Abstract

Research aims: This study aims to map the literature on accounting education quality worldwide through bibliometric analysis. Design/Methodology/Approach: Data were obtained from the Scopus database and then bibliometrically analyzed using Bibliometrix's R package, Biblioshiny. This analysis focused on studies on accounting education quality published in the form of English articles with the query used, namely TITLE-ABS-KEY (“accounting education" AND "quality") AND (LIMIT-TO (DOCTYPE, "ar")) AND (LIMIT-TO (LANGUAGE, "English")). The research sample contained 142 scientific articles from 78 journals from 1983 to 2024. Research findings: Based on the bibliometric analysis, the results of the study could map the literature on accounting education quality, which includes the most cited research trends, namely research on factors of students' intention to major in accounting and non-accounting science studied by Tan and Laswad (2006); Watty K became the most influential author; the most searched keyword is "accounting education"; the network of collaboration on accounting education quality remains minimal; and research topics have been mapped in four main themes (motor, niche, emerging or declining, basic). Future research themes in accounting can focus on curriculum development, the impact of technology, professional ethics, and the effectiveness of online/blended/hybrid learning, considering graduate work readiness and the quality of accounting education. Theoretical contribution/Originality: This research guides other researchers in exploring potential topics on accounting education quality. Practitioner/Policy implication: The results of this study can be used to identify the development of accounting education quality, become the basis for policies and initiatives that support the growth of international collaboration, and create opportunities for collaboration between researchers. Research limitation/Implication: The limitation of this research is that it only analyzed articles published in the Scopus database.
Evaluation of Performance Indicator Development: A Study at The Ministry of Foreign Affairs of The Republic of Indonesia
Public Accounting and Sustainability Vol. 1 No. 2 (2024): August
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/pas.v1i2.11

Abstract

Research aims: This study evaluates the development of performance indicators using the performance blueprint analysis tool and determines the institutional factors that play a role in the development of performance indicators. Design/Methodology/Approach: Qualitative research with a case study approach was conducted at the Indonesian Ministry of Foreign Affairs (MoFA). Research findings: The Ministry of Foreign Affairs' performance indicator development has applied the principle of logical flow so that the programs and activities set have supported the strategic goals. In addition, most of the performance indicators include results and quality-oriented. However, weak documentation means that the logic flow is not well illustrated. This research captures the phenomena of isomorphism (coercive, mimetic, and normative), institutional logic, and institutional entrepreneurship in the performance measurement system (including the development of performance indicators) at the Ministry of Foreign Affairs. In addition, 15 institutional factors play a role in the development of performance indicators in the Ministry of Foreign Affairs, namely external parties, institutional idealism, initiation, efforts (related to accountability and performance indicator development), human resources, mindset, documentation, monitoring and evaluation, leadership commitment, logical framework principles, the role of stakeholders, business processes, reward and punishment, training, and information systems. Theoretical contribution/Originality: This research complements knowledge related to evaluating the development of performance indicators with performance blueprint analysis and institutional factors that play a role in the development of performance indicators, as well as knowledge about the phenomenon of institutional isomorphism, logic and entrepreneurship in government agencies. Practitioner/Policy implication: Ministries/agencies and regulatory agencies can use the performance blueprint analysis tool so that they can develop appropriate indicators and support policy making. Research limitation/Implication: The research focused only on the Ministry of Foreign Affairs, so the results do not reflect the development of performance indicators in other government agencies. In addition, the interviews did not take the point of view of external parties who have a relationship with the development of performance indicators of the Ministry of Foreign Affairs.
The Effect of Fair Treatment, Cooperative Attitude, and Anticipatory Socialization on the Intention to Conduct Whistleblowing in Local Government
Public Accounting and Sustainability Vol. 1 No. 2 (2024): August
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/pas.v1i2.14

Abstract

Research aims: This study aims to determine the effect of fair treatment, cooperativeness, and anticipatory socialization on whistleblowing intentions among civil servants in the local government environment. Design/Methodology/Approach: The sample included 166 civil servants from several Local Government Units (LGUs) within the East Kutai Regency Regional Government. Data were collected using a questionnaire. This study used the purposive sampling method and data analysis utilizing SPSS 15.0. Research findings: The results revealed that cooperativeness positively affects the intention to whistleblowing, while fair treatment and anticipatory socialization have no impact on the intention to whistleblowing. Theoretical contribution/Originality: The Theory of Planned Behavior emphasizes the importance of a cooperative social environment in increasing the employees' intention to report violations. Developing a supportive work culture is more important than simply implementing a formal policy to encourage whistleblowing behavior. Practitioner/Policy implication: There is a need for teamwork training, open communication, and a whistleblowing policy that protects and rewards.
Private Higher Education Intention in Adopting Blockchain Technology on Accounting Information System (AIS)
Public Accounting and Sustainability Vol. 1 No. 2 (2024): August
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/pas.v1i2.18

Abstract

Research aims: This study was conducted with the aim of testing and obtaining empirical evidence regarding the intention of private higher education institutions (HEIs) to adopt blockchain in accounting information systems (AIS) using the unified theory of acceptance and use of technology (UTAUT) model. Design/Methodology/Approach: The sample of this research is private HEIs in Java that have been accredited "Very Good" and "Excellent," and the respondents representing the sample of this research are the head of private HEIs in the finance sector, and the head of the financial agency/institution/bureau of private HEIs selected through purposive sampling technique. Data were collected using a questionnaire and analyzed using the Partial Least Square method. Research findings: The results indicate that performance expectancy, effort expectancy, and social influence have a positive impact on the intention of private HEIs to use blockchain in AIS. Theoretical contribution/Originality: This research provides a theoretical contribution by confirming the UTAUT theory and expanding the literature related to the adoption of blockchain in AIS in private HEIs. Practitioner/Policy implication: The findings of this research can serve as a basis for policy-making regarding the implementation of blockchain technology in the private HEIs education sector and offer valuable insights for private HEIs to prepare for the implementation of blockchain technology in AIS in the education sector. Research limitation/Implication: The sample was limited to private higher education in Java, making the results not generalizable to a broader context.

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