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Suryo Pratolo
Contact Email
suryo@umy.ac.id
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+6285282292000
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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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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. 2 No. 2 (2025): August" : 5 Documents clear
Output Over Effort: Management Control System and Performance in Indonesian Higher Education Institutions
Public Accounting and Sustainability Vol. 2 No. 2 (2025): August
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/pas.v2i2.47

Abstract

Research aims: This study examines the influence of management control systems, comprising input control, behavioral control, and output control, on the performance of higher education institutions (HEIs) in Indonesia. It also investigates the moderating role of work stress in these relationships. Design/Methodology/Approach: The research employed a quantitative survey method involving 581 HEIs selected through purposive sampling. Data were collected using a structured questionnaire and analysed through Partial Least Squares Structural Equation Modeling (PLS-SEM), multigroup analysis, and predictive assessment using PLSpredict. Research findings: The results show that output and behavioral control significantly affect performance, while input control does not. Although job stress was conceptually proposed as a moderator, it did not significantly moderate the relationship between management control systems and performance across different types of institutions, both public and private HEIs. Output control emerged as the most consistent and strong predictor of performance, particularly within public institutions. Theoretical contribution/Originality: This study contributes to the development of Goal Setting Theory and Job Demands Resources Theory by integrating work stress as a contextual factor in the relationship between control mechanisms and performance. The study offers a more comprehensive understanding of performance governance in academic settings. Practitioner/Policy Implication: The findings suggest that higher education leaders should strengthen output-based control systems and adopt proactive strategies to address work stress to sustain lecturer performance. Institutional policies should be context-sensitive and oriented toward both productivity and well-being. This study also supports sustainability in HEIs by aligning performance systems with long-term academic resilience and inclusive development goals.
Enhancing Medical Managers' Performance in Community Health Center: The Role of Accountability and Feedback
Public Accounting and Sustainability Vol. 2 No. 2 (2025): August
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/pas.v2i2.51

Abstract

Research aims: This study aims to test and obtain empirical evidence of felt accountability formed from formal and informal feedback in improving the performance of medical managers in community health centers in Indonesia. Design/Methodology/Approach: This study uses a quantitative approach with survey data collected from community health centers in various provinces in Indonesia. The data collected by 460 medical managers as a sample was processed using the Structural Equation Modeling using Partial Least Squares (SEM-PLS) approach. Research findings: Formal and informal feedback positively affect felt accountability. Felt accountability has a positive effect on improving the performance of medical managers in community health centers. Statistically, formal feedback has a greater influence than informal feedback, underscoring the importance of evaluation and performance appraisal in improving felt accountability. Theoretical contribution/Originality: This study is the first to empirically test felt accountability as a construct jointly shaped by formal and informal feedback in the unique hybrid roles of medical managers in Indonesian community health centers. It extends role theory into the primary health care context, filling a gap in accountability research focusing mainly on non-health sectors. Practitioner/Policy Implication: These findings have implications for community health managers to strengthen formal feedback systems to foster a stronger perception of accountability and to design managerial role training interventions aligned with the hybrid roles characteristics in health centers.
Driving Whistleblowing Intention in Public Sector Organizations: Evidence from Local Government Agencies in Yogyakarta
Public Accounting and Sustainability Vol. 2 No. 2 (2025): August
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/pas.v2i2.52

Abstract

Research aims: This study aims to examine the determinants of whistleblowing intentions in the public sector, focusing on organizational commitment, job satisfaction, perceptions of the seriousness of violations, and personal costs associated with whistleblowing. Design/Methodology/Approach: This study employed a quantitative survey method. Questionnaires were distributed to 171 civil servants at the Main Office of the Social Services (CSMO) Agency of the Special Region of Yogyakarta. The data were analyzed using multiple linear regression with the assistance of SPSS. Research findings: This study shows that whistleblowing intention is positively and significantly influenced by organizational commitment (OC), organization’s ethical values (OEV), job satisfaction (JS), and perceptions of the seriousness of violations (SOV). Conversely, perceptions of personal cost (PC) are not found to have a considerable impact. Theoretical contribution/Originality: This study advances whistleblowing research in the public sector by introducing ethical values, demonstrating that moral values, organizational commitment, and job satisfaction are more important than personal costs in shaping whistleblowing intentions. Practitioner/Policy implication: These findings provide a basis for policymakers to design reporting systems that encourage organizational commitment, strengthen ethical values, and create a work environment that supports the courage to report without fear of personal risk.
Exploring the Dynamics of Government Hospital Internal Audit: A Transcendental Phenomenological Study
Public Accounting and Sustainability Vol. 2 No. 2 (2025): August
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/pas.v2i2.54

Abstract

Research aims: This research explores the supervisory experiences of the Internal Audit Unit (IAU) team at an Indonesian government hospital. Design/Methodology/Approach: This study employs a qualitative research approach with an interpretive paradigm and Husserl's transcendental phenomenological design. The informants consist of the chair, secretary, and a member of the IAU team at a government hospital in Bali Province. Research findings: The IAU team in a government hospital experiences marginalization, role ambiguity, and covert resistance from managerial and clinical units, which undermines their supervisory efforts. Despite structural and cultural barriers, the IAU team maintains professional integrity and continues to perform administrative, consultative, and supervisory roles under constrained authority. Their experiences highlight emotional labor and the struggle for strategic recognition within a complex healthcare governance structure. Theoretical contribution/Originality: This study reinforces Husserl's transcendental phenomenology in uncovering institutional tensions between clinical autonomy and administrative control. The study offers a unique application of transcendental phenomenology to internal audit functions in Indonesian public hospitals, revealing deep-seated role tensions rarely explored in existing healthcare governance literature. Practitioner/Policy implication: Practically, empowering internal auditors with more explicit mandates and fostering collaborative cultures can enhance hospital governance and accountability. Research limitation/Implication: The study is limited by challenges in accessing and scheduling informants within a hospital setting, which may have restricted the depth of some narratives; however, the findings underscore the need for stronger institutional support to enhance the role and effectiveness of internal auditors in public healthcare governance.
Agency Problems in Housing Allowance Expenditure of Local Representatives
Public Accounting and Sustainability Vol. 2 No. 2 (2025): August
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/pas.v2i2.55

Abstract

Research aims: This study aims to examine how local government size, regional fiscal capacity, and legislative size influence the level of housing allowances allocated to members of regional representative council (DPRD). By doing so, the study seeks to provide empirical evidence on agency problems in local public budgeting, particularly in expenditure items that directly benefit political agents. Design/Methodology/Approach: This study adopts a quantitative approach using a multiple linear regression model. The sample consists of 188 district and municipal governments in Indonesia observed over the period 2017–2023. Secondary data were collected from local government budgets (APBD), audited financial statements, and local regulations governing DPRD allowances. Research findings: The empirical results indicate that local government size, regional fiscal capacity, and the number of DPRD members have a positive and significant effect on the amount of housing allowances received by DPRD members. Theoretical contribution/Originality: This study extends agency theory by demonstrating that, in the context of Indonesian local governments, agency problems are not only driven by information asymmetry but also by structural factors such as fiscal capacity and political scale. The findings confirm that political agents are able to strategically influence budgetary outcomes when institutional control mechanisms are weak, thereby enriching the application of agency theory in decentralized public sector settings. Practitioner/Policy Implication: The determination of DPRD housing allowances should be governed by a nationally standardized upper-limit formula based on objective fiscal indicators and regional cost indices, supported by mandatory independent fiscal reviews prior to approval. Additionally, enhanced transparency through detailed public disclosure of allowance components in APBD documents is essential to strengthen accountability and reduce legislative rent-seeking behavior.

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