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Contact Name
Suryo Pratolo
Contact Email
suryo@umy.ac.id
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+6285282292000
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pas@umy.ac.id
Editorial Address
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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Kab. bantul,
Daerah istimewa yogyakarta
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 5 Documents
 1 
Search results for , issue "Vol. 1 No. 1 (2024): February" : 5 Documents clear
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.

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