Hubungan Karakteristik Pegawai Pemerintah Daerah dan Implementasi Sistem Pengukuran Kinerja: Perspektif Ismorfisma Institusional

Tujuan penelitian ini untuk menguji hubungan karakteristik pemerintah daerah menuju penerapan performance measurement systems (PMS). Penelitian ini juga menginvestigasi fenomena isomorfisma institusional yang berhubungan dengan penerapan PMS. Penelitian ini menggunakan pendekatan metode campuran seperti two-stage sequential explanatory. Langkah pertama menguji hipotesis menggunakan Structural Equation Modeling (SEM), dan langkah kedua menggunakan deductive thematic analysis. Penelitian ini menemukan self-efficacy dan conscientiousness berhubungan denganpenerapan PMS. Kemudian, penerapan PMS dipicu dan memicu fenomena isomorfisma yang berbeda seperti koersif, mimetic dan normatif.

Kenapa Seseorang Melakukan Manipulasi Laporan Keuangan?: Studi dengan Pendekatan Skenario Kasus Dilema Etika

This study aims to identify the reasons why individu wants or does not to manipulates the financial statements. The design of this study refer to ethical dilemma scenarios developed by Sofyani and Pramita (2014). The samples are students of accounting from one university in Yogyakarta, which has joined in financial accounting and taxation courses. Data was analyzed using thematic deductive analysis approach (Braun and Clarke, 2006). The study find that the majority of students who want to manipulate the financial statements due to the reason that the manipulation did not force the legislation. While the majority of students who refuse the manipulation of financial statements reasoned that it violates religion obligation, because there is an element of falsehood. The results of this study can be used as the basis to develop further study with a broader scope, such as with survey approach.

Hubungan Faktor Internal Institusi Dan Implementasi Sistem Akuntabilitas Kinerja Instansi Pemerintah (Sakip) Di Pemerintah Daerah

The purpose of this study was to examine the association between technical, organizational, individual characteristics of local government officials factors and the implementation of performance measurement systems (PMS) in local government. The study was conducted in territory of local government of Yogyakarta Special Region (DIY). The samples are local government officials in Satuan Kerja Perangkat Daerah (SKPD) who are directly involved in the implementation of the Performance Accountability System for Government Entity (SAKIP) and reporting Performance Accountability Reports for Government Entity (LAKIP). The results found the factors that positively and significantly associated with implementation of a PMS were organizational factors, namely: training and organization\u27s response are open to change, and the individual characteristics factors, namely: high self-efficacy and conscientiousness trait.Keywords: factors [technical, organizational, and individual characteristics], Performance Measurement System, SAKIP, LAKIP---Tujuan dari penelitian ini adalah menguji hubungan antara faktor teknis, organisasional, karakteristik individu pegawai pemda dan implementasi sistem pengukuran kinerja di tingkat pemerintah daerah. Penelitian dilakukan di lingkup pemerintah daerah Daerah Istimewa Yogyakarta (DIY). Sampel penelitian adalah pegawai pemerintah daerah di Satuan Kerja Perangkat Daerah (SKPD) yang secara langsung terlibat dalam pelaksanaan Sistem Akuntabilitas Kinerja Instansi Pemerintah (SAKIP) dan pelaporan Laporan Akuntabilitas dan Kinerja Instansi Pemerintah (LAKIP). Hasil penelitian menemukan bahwa faktor–faktor yang berhubungan secara positif dan signifikan terhadap implementasi sistem pengukuran kinerja adalah faktor organisasional, yakni: pelatihan dan respon organisasi yang terbuka terhadap Perubahan, dan faktor karakteristik individu, yakni: self efficacy yang tinggi dan sifat conscientiousness

Pengaruh Pendidikan Karakter Keagamaan Dan Otoritas Atasan Untuk Berbuat Curang Terhadap Perilaku Tidak Etis Akuntan

The purpose of this study is to examine the influence of the religious character education, supervisor authority to cheat and the interaction of these factors toward unethical behavior of accountants in financial reporting. This study used experiment approach i.e. 2x2 factorial between subjects. These results reveal that when there is a superior authority to cheat, the subject will tend to cheat in making financial statements (unethical). Furthermore, subjects who received religious character education will tend to behave ethically in making financial reports. The results also indicate that the religious character education has ability to mitigate the urge to do unethical wich arise from authority of superiors to cheat factors

Perilaku Etis Individu dalam Pelaporan Keuangan: Peran Pendidikan Berbasis Syariah dan Komitmen Religiusitas

This study aims to examine whether there are differences in ethical behavior on financial reporting by an individual who studied economics and business based on sharia and non-sharia curriculum. In addition, this study also examine whether religiousity commitment influencing ethical behavioron financial reporting. The study employs 2x2 factorial experiments design with research subjects are students from Department of Economics and Islamic Banking and Department of Accountancy. The study reveals that ethical behavior on financial reporting of an individual is affected by sharia education which he/she attended. Detail explanation about the results study can be read in the paper

Penerimaan Sistem Informasi Akuntansi pada Pusat Kesehatan Masyarakat yang Baru Menjadi Badan Layanan Umum Daerah (BLUD)

This study aims to analyze the acceptance of public service agency (BLUD) accounting information system at BLUD health center in Boyolali, Center Java. TAM model is used in this study with behavioral theory perspective that used to for examine information technology adopted process. The samples used in this research is accounting and financial staffs at BLUD health center in Java that using BLUD accounting information system that developed by PT. Syncore Indonesia. Data obtained from questionnaires distributed be procesed using partial least square (PLS).The result of this research indicated 8 of 11 hipotheses are accepted. Where the result of this research showed relationship between users abilities and skills (UAS) toward percieved ease of use (PEOU), accounting information system (SIA) toward percieved usefulness (PU), percieved ease of use (PEOU) toward percieved usefulness (PU), percieved ease of use (PEOU) and percieved usefulness (PU) toward attitude toward using (ATU), percieved usefulness (PU) and attitude toward using (ATU) toward behavioral intention to use (BITU), and behavioral intention to use (BITU) toward actual system USAge (ASU) are positif significant

Modal Intelektual dan Kinerja Maqashid Syariah Perbankan Syariah di Indonesia

This study aims to analyze the influence of Islamic banking-intellectual capital (ib-vaic) covered; capital employed, human capital, and structural capital, toward maqashid shariah performance in Islamic Banking in Indonesia. This study used all (44 banks) Islamic banking that listing in Bank Indonesia (Central Bank of Indonesia) and Otoritas Jasa Keuangan (Financial Services Authority). Data analysis used SPSS (Statistical Product and Service Solutions) with multiple regression method. The results reveal that Islamic banking-human capital have positive influence on maqashid shariah performance. However, Islamic banking-capital employed and structural capital do not have influence on maqashid shariah performance