A Case Study Of Governmental Accounting And Budgeting Reform At Local Authority In Indonesia [HD 28-70].

Kajian kes interpretif ini adalah mengenai pembaharuan perakaunan kerajaan tempatan di Jawa Timur, Indonesia, bernama samaran Ratan Ombo Regency (ROR). This interpretive case study is about accounting reform in a local government in East Java, Indonesia, whose pseudo name is Ratan Ombo Regency (ROR)

A Case Study Of Governmental Accounting And Budgeting Reform At Local Authority In Indonesia: An Institutionalist Perspective

Kajian kes interpretif ini adalah mengenai pembaharuan perakaunan kerajaan tempatan di Jawa Timur, Indonesia This interpretive case study is about accounting reform in a local government in East Java, Indonesi

Indonesian Hospital Under "BPJS" Scheme: A War in A Narrower Battlefield

This qualitative study tries to answer the implication of the cost and quality pressures originating from the introduction of National Social Security System (SJKN), particularly in the health care area or what is known as BPJS. This study obtained the data through observation and a series of interviews to key persons in the financial division of five hospitals in Malang, Blitar and Tulung Agung. Following interpretive tradition, institutional theory is employed. It is found that more transformational organizational change may happen when BPJS representing market power in health care start to implement more stringent measures either through cost or quality

The Role of Kiai In Establishing The Accountability of The Nahdlatul Ulama

The purpose of this research is to analyze and describe in depth the reality of the role of Kiai in establishing the Nahdlatul Ulama (NU) accountability. The research perspective used in this study is to use the interpretive paradigm with qualitative research methods and use a collective case studies approach (collective or multiple case study). The use of collective case studies is carried out because in this study not only carried out at the PBNU central office (Pengurus Besar Nahdlatul Ulama), but also at the regional administrator's office, branch administrator’s office, muslimat administrator’s office, and Islamic boarding school. From the results of the research it was found that besides the role of Kiai, NU also had its own way of accountability. NU's accountability process is called Typical Accountability of Lillahita'ala and Ikhlas in the style of Nahdlatul Ulama

Role Domination of Service Assurance in Internal Audit Process

The purpose of this study is to reveal dominance of assurance service role in audit internal process. Study was conducted using a critical paradigm with a case study approach. The reason to use a case study approach because problem of internal audit is contextual, so practice reality of internal auditing in each organization has its own characteristics. This study focus is activity that takes place in internal audit process. Data was collected through  observation and interviews. Data were analyzed using Habermas's theory of communication action. This study results is  indicate that the dominant role of internal audit in PT Ojo Dumeh still occur . It can be traced from the interaction between auditor and auditee. The interaction of two actors stuck in bureaucratic families . This situation occurs because mediated by money and power, this will encourage the emergence of pathology in the practice of internal auditing . Keywords: Internal Audit, Domination, Assurance service

University Social Responsibility from the Transformative Ecofeminism Perspective

This study aims to find conceptual innovations, with a focus on the scope of University Social Responsibility in the perspective of transformative ecofeminism. The basic belief that guides action in this research is the transformative worldview. The research approach is based on feminism with the data collection process carried out by observation, in-depth interviews, documentation, and FGDs. The two data research rigour strategies chosen were to maintain the credibility (internal validity) and reliability of the research data through triangulation of techniques and sources and to carefully review the documentation of research procedures/protocols and databases. The presentation of data and the results of the study used a “spiral data analysis.” This process was carried out by data management, making memos, categorizing, and interpreting data to presenting the final research report. The sample is stated with ten key informants used as participants. The results of the study provide a framework for the scope of USR, which consists of eight dimensions in which there are 27 indicators that direct the university\u27s actions in realizing its social responsibility. IPE (Integrity, Professionalism, Entrepreneurship) organizational culture becomes a reinforcing value in realizing the goals of each dimension

Eksplorasi Penilaian Pendekatan Pasar untuk Penentuan NJOP PBB Perusahaan di Kabupaten Pasuruan

Penelitian ini menyangkut penilaian properti oleh Pemerintah Kabupaten Pasuruan tahun 2014 yang bertujuan menentukan Nilai Jual Objek Pajak (NJOP) Pajak Bumi dan Bangunan (PBB) 2015 dalam rangka meningkatkan PAD Kabupaten Pasuruan yang dilakukan dengan menggunakan pendekatan pasar. Penelitian ini merupakan suatu action reaserch untuk mengaplikasikan teori – teori penilaian dalam praktek penilaian yang dilakukan oleh Pemda Kabupaten Pasuruan pada tahun 2014 untuk NJOP PBB tahun 2015 tersebut. Action reaserch dilakukan oleh peneliti untuk menjawab pertanyaan tentang bagaimana teori penilaian properti dilaksanakan di lapangan. Hasil penelitian yang dilakukan oleh peneliti menemukan bahwa penilaian Perusahaan yang dilakukan Pemda Kabupaten Pasuruan di akhir tahun 2014 dengan tujuan penentuan NJOP PBB 2015 yang merupakan pendekatan pasar belum sesuai dengan Standar Penilai Indonesia. Terdapat dua faktor yang mempengaruhi NJOP PBB tahun 2015, yaitu faktor internal yang terdiri dari lokasi objek pajak dan keadan fisik objek penilaian serta faktor eksternal yang kebijakan pemerintah dan permintaan pasar

Reconstruction of Public Accountant Ethics through Hamka's Religious Rational Ethics Perspective

This article aims to explore about the efforts to rebuild the ethical awareness of public accountants in understanding an Islamic ethics akhlakul karimah. The reconstruction of ethical awareness of public accountants is based on the rational ethical ethical perspective approach of Hamka. Hamka's view examines ethics based on two points of view, ethics towards human beings and Ethics towards God. The results of this study are useful for theoretical development of the sociological aspects of the construction of the ethical meaning of public accountants which are based on religious morals so that in practice they will prioritize these religious values and minimize the existence of practices that are not in accordance with the ethics of public accountants

Integrating Professional Values and Ethics in IES-IFAC to Accounting Professional Education in Indonesia

Purpose: This paper aims to reveal the reality of Accounting Professional Education (PPAk) from the context of the educational dimension. This is done to open public awareness regarding what is happening behind the implementation of PPAk.   Theoretical framework: This research was carried out motivated by the results of the news showing the decline in the existence of PPAk and the concerns of researchers regarding how the current Accounting Professional Education is organized based on the educational dimension.   Design/methodology/approach: This research was conducted by taking 10 informants, the informants consisted of 3 students (prospective accountants) and 7 accountant educators who teach at PPAk.   Findings: The research findings show that the humans that PPAk wants to create are humans who will submit and comply with IFAC.   Research, Practical & Social implications: The reality of educational materials in PPAk can be seen from the syllabus that has been set. The syllabus contains seven competencies that must be mastered by students. The seven competencies are divided into seven compulsory courses. The seven courses include: 1) corporate reporting; 2) strategic management and leadership; 3) corporate governance and ethics; 4) advanced management accounting; 5) tax management; 6) advanced financial management; 7) information system and internal control.    Originality/value: Based on these findings, it can be said that PPAk is education formed from, by and for IFAC on behalf of international equality of expertise