Suchergebnisse

Dalam dunia bisnis, laba telah menjadi icon yang "dikeramatkanâ€. Laba menjadi tujuan utama dari setiap aktivititas bisnis, sementara aspek-aspek lain cenderung dimarginalkan atau kurang mendapat perhatian yang setara. Menjadikan laba sebagai tujuan utama dari aktivitas bisnis sesungguhnya problematik. Di satu sisi, ada rasionalisasi bahwa laba diperlukan agar bisnis tumbuh dan atau berkembang, sementara pada sisi lain menjadikan laba sebagai tujuan utama (telah) mendorong timbulnya beragam persoalan dan bahkan moral hazard. Akuntansi konvensional yang berbasis pada pandangan ekonomi neo-klasik memiliki kontribusi dalam "memfasilitasi†timbulnya permasalahan tersebut. Rerangka teori (theoretical framework) PEA menawarkan pandangan alternatif dalam upaya mencari keseimbangan antara praktik pengkeramatan laba dengan upaya pencegahan timbulnya implikasi buruk sebagai akibat pengkeramatannya. Kata-kata kunci: Laba, Political Economy of Accounting

This study aims to determine and analyze the effect of earnings management and media exposure on corporate social responsibility disclosure moderated by corporate governance. This study uses secondary data on manufacturing companies listed on the Indonesia Stock Exchange for a five-year period from 2016 to 2020. The sample selection used the purposive sampling method so that a total of 67 observations met the specified criteria. This study was tested using multiple linear regression and Moderated Regression Analysis. The results of this study provide empirical evidence that earnings management and media exposure have a positive effect on corporate social responsibility disclosure. Corporate governance with the proxies of the board of commissioners, independent commissioners and audit committees in weakening the influence of earnings management on corporate social responsibility disclosures each shows insignificant results. Meanwhile, corporate governance with the proxies of the board of commissioners and the audit committee was found to be able to strengthen the influence of media exposure on corporate social responsibility disclosure. However, independent commissioners cannot strengthen the influence of media exposure on corporate social responsibility disclosure.

This study aims to examine the effect of pressure, opportunity, rationalization on intention to commit fraud. This study also examines the effect of intention to commit fraud on fraud behavior by religiosity as the moderating variable. This research was conducted at the Village Government of Malang Regency. The sampling method uses the probability sampling method. The data in this study was obtained by distributing 191 questionnaires to respondents who served as village heads or village secretaries in the Village Government of Malang Regency. The analysis technique uses Structural Equation Modeling (SEM) through the smartPLS program. The results show that opportunity and rationalization has a positive effect on the intention to commit fraud. Meanwhile, pressure does not affect the intention to commit fraud. The results also show that the intention to commit fraud has a positive effect on fraud behavior. Meanwhile, Religiosity does not moderate the effect of intention to commit fraud on fraud behavior.

This study aims to examine the effect of pressure, opportunity, rationalization on intention to commit fraud. This study also examines the effect of intention to commit fraud on fraud behavior by religiosity as the moderating variable. This research was conducted at the Village Government of Malang Regency. The sampling method uses the probability sampling method. The data in this study was obtained by distributing 191 questionnaires to respondents who served as village heads or village secretaries in the Village Government of Malang Regency. The analysis technique uses Structural Equation Modeling (SEM) through the smartPLS program. The results show that opportunity and rationalization has a positive effect on the intention to commit fraud. Meanwhile, pressure does not affect the intention to commit fraud. The results also show that the intention to commit fraud has a positive effect on fraud behavior. Meanwhile, Religiosity does not moderate the effect of intention to commit fraud on fraud behavior.

This study aims to analyze the implementation of Government Internal Control System (SPIP) in the implementation of the budget at the Office of National Unity and Politics (Kesbangpol) Batu City with reference to PP No. 60 of 2008. This research is a qualitative research using descriptive approach and case study strategy.The results showed that the implementation of SPIP in the implementation of the budget in Kesbangpol Office still has not run maximally in accordance with PP Number 60 of 2008, this is indicated by the unfulfilled SPIP element as a whole. Among others: 1) No complete job description; 2) no mapping and documentation of risks impeding the implementation of SPIP; 3) there is no review on the performance of Kesbangpol Office; 4) information technology applications that are still not functioning maximally, and 5) Follow up monitoring by APIP that has not been paid attention maximally.

This study aims to reveal the meaning of local government budget. The paradigm used in this research is interpretive by using Barthesian Semiotics research method. Semiotics Barthesian emphasizes the relationship between the sign with the individual experience and the culture of its users. Roland Barthes's ideas include the meaning of denotation, connotation and myth. The results reveal that the meaning of denotative local government budget is a plan embodied in monetary units. While the connotative meaning of local government budget is the result of agreement between the executive and legislative (amin). The preparation, execution, and reporting of the budget must comply with the prevailing laws and regulations (aman). Budgets are used to meet executive and legislative interests (uman). At the level of mythical budget is identified as an effort to welfare the community.

This research aims to produce a deep understanding of accountability in the public service sector The Local Government District of Malang. This research uses a qualitative research approach with the phenomenology of Martin Heidegger (interpretive phenomenology) that seeks to generate the meaning of accountability from the broader perspective of public employee (dasein) within the scope of the practical work. The results showed that the meaning of accountability included a vertical-horizontal relationship. The improvement of the quality of public services (in the Local Government District of Malang) requires a mindset change of public employee. A deep understanding of accountability meaning from practical side become a key to improve the quality op public services in the local government.

This study aims to analyze the privatization policy of PT Garuda Indonesia (Persero) Tbk. The critical paradigm using the Political Economy of Accounting (PEA) theoretical framework becomes a tool used to describe pre-privatization and post-privatization performance. The results showed that post-privatization Garuda Indonesia's financial performance tended to decrease. While the distribution of profits (wealth) to employees and shareholders (investors and government) is not done with the maximum. Distribution is only visible to employees and creditors but the increase is not due to the value distributed but it's because of the increase in the number of employees and the main requirement of Garuda Indonesia related to business expansion.

This study aims to explain the practice of fraud prevention by internal auditors of the local government of Malang City. The research method used is critical ethnomethodology in the local government environment of Malang City. Seven informants served as key informants. The results showed that the internal auditors of the local government of Malang City have not been able to carry out their role optimally, due to the weak legitimacy of internal auditors, community involvement in fraud prevention programs, and partial fraud prevention activities. As a result, the research findings provide an overview of the regional inspectorate's institutional integration with elements authorized to handle fraud cases, such as BPKP and BPK. The findings of this study suggest that the Malang City Inspectorate should gain legitimacy through regulations, government support, and effective and efficient consultation to identify and prevent fraud.

This study aims to explain the payment system and the form of brideprice recording in traditional marriages. These two things are important to note considering that brideprice payments spend assets in large and varied amounts. This study uses the interpretive paradigm with phenomenology methods. Interviews were conducted with 2 informants. The results of the study show that there are two bride price payment systems, namely payments with paid off systems and installment systems. As for the recording system, it is a simple record without any debit and credit separation column and only contains the name of the cost and amount, the timing of the brideprice and the two parties conducting custom marriage in accordance with the accounting constructed in the Indigenous tribe of Uma Duakun Belu-Indonesia.

Abstrak: Peran Akuntabilitas Pemerintah Desa dalam Membangun Kepercayaan Publik. Penelitian ini bertujuan untuk memahami praktik akuntabilitas keuangan pemerintah Desa. Metode studi kasus digunakan dalam penelitian ini melalui wawancara kepada pemerintah dan masyarakat Desa Pujon Kidul. Hasil menunjukkan bahwa praktik akuntabilitas dijalankan pemerintah desa secara vertikal kepada pemerintah Kabupaten/kota dan secara horizontal kepada masyarakat. Praktik ini dinilai telah sesuai dengan Peraturan Mendagri No. 113 Tahun 2014. Meskipun demikian, pemerintah desa harus membenahi sistem penatausahaan dan meningkatkan partisipasi Badan Perwakilan Desa (BPD). Kendala tersebut dapat diatasi melalui sistem akuntansi yang terkomputerisasi dan peningkatan intensitas musyawarah perwakilan desa. Abstract: The Role of Village Government Accountability in Building Public Trust. This study aims to understand the practices of village government accountability. The case study method is used through interviews with the government and community of Pujon Kidul Village. The results show that the accounting practices are carried out by the village government vertically and horizontally. This practice is considered to be by Minister of Home Affairs Regulation Number 113 of 2014. Nevertheless, the village government must fix the administration system and increase the participation of the Village Representative Body. These can be overcome through a computerized accounting system and increasing the intensity of village representatives' deliberations.

This study aimed to examine the determinants of purchase behaviour in online mobile game. This study was conducted based on the Unified Theory of Acceptance and Use of Technology second version (UTAUT2) with additional customization and advancement. Partial Least Square Structural Equation Model (SEM-PLS) was applied to examine this research model. The samples were collected using online surveys to the users of Mobile Legends: Bang Bang, and then there were 457 respondents obtained. The result of this study revealed that performance expectancy, payment ability, hedonic motivation, price value, habit, customization and advancement had a positive effect on purchase intention, and the intention also had a positive effect on actual purchase. However, it was found that effort expectancy and social influence did not significant on purchase intention. The result of this study can be used as a reference for game develovers so that in-game purchases can be accepted by users.

Abstract: Institutionalization of Performance Accountability System for Government Institutions in Malang City Government. This study aimed to understand the institutionalization of Malang City Government's SAKIP with accordance to Presidential Regulation No. 29/2014. This study found high commitment to support national development plan, and it affected planning, budgeting, and Regional Organizations (OPD) internal evaluation positively. This study also found indications of isomorphism and decoupling. The evidences of isomorphism were as follows; the existence of formal insistence of strict laws and informal insistence of the East Java Provincial Government as the indication of coercive; the adoption of Civil Servant's Performance Agreement formulation as mimetic view; joint effort for internal capacity building among KEMENPAN-RB, East Java Provincial Government, and PT. Jakarta Traspac as a normative proof. Meanwhile, indications of decoupling were as follows; the OPD's mindset was not an outcome-oriented mindset, low awareness of the importance of creating performance data management Standard Operating Procedure (SOP), and low utilization of performance information. Keywords: SAKIP, Isomorphism, decouplingAbstrak: Institusionalisasi Sistem Akuntabilitas Kinerja Instansi Pemerintah di Pemerintah Kota Malang. Penelitian ini bertujuan untuk memahami institusionalisasi SAKIP di Pemerintah Kota Malang sesuai dengan Perpres No. 29 tahun 2014. Penelitian ini menggunakan paradigma post positive. Analisis dan interpretasi data dilakukan berdasarkan teori New Institutional Sociology (NIS). Hasil penelitian menunjukkan tingginya komitmen untuk mendukung rencana pembangunan nasional yang berdampak pada pembenahan perencanaan, penganggaran, dan evaluasi internal Organisasi Perangkat Daerah (OPD). Hasil analisis menemukan indikasi isomorphism dan decoupling. Terjadinya isomorphism dibuktikan dengan: desakan formal dari aturan hukum dan desakan informal dari Pemerintah Provinsi (Pemprov) Jatim merupakan gejala coercive; pengadopsian penyusunan perjanjian kinerja Aparatur Sipil Negara sebagai gambaran mimetic; dan kerjasama antara KEMENPAN-RB, Pemprov Jatim, dan PT. Jakarta Traspac untuk peningkatan kemampuan internal organisasi merupakan bukti normative. Indikasi decoupling ditunjukkan oleh mindset OPD yang belum berorientasi outcome, rendahnya kesadaran penyusunan Standard Operating Procedure (SOP) pengelolaan data kinerja, dan rendahnya pemanfaatan informasi kinerja. Kata kunci: SAKIP, Isomorphism, decoupling

The utilization of the Village Fund budget has resulted in many improvements in facilities and infrastructure for rural areas. Still, we cannot deny there is a misuse of the funding in some village governments. In this study, we aimed to understand how fraud occurs in village government institutions because there is a patron-client relationship in a bureaucratic environment. This research is an ethnographic study using data collection methods in the form of field observations, documenting files that have relevance for research, and in-depth interviews with informants by applying the snowball technique to obtain informants. The field findings show that the social relations between the political sponsor (patron) and the head of the village government (the client) make the internal control system that regulates financial procedures not run properly. In the end, it opens opportunities for the patrons to misuse the village budget. Fraud behavior is not limited to causing economic losses but also has implications for damaging the social joints of village community life. This research offers a village government monitoring model expected to help district governments develop a monitoring system.

This research aims to understand how village budget fraud is likely to occur because of patron-client social relations in the village government bureaucracy. This research uses qualitative methodology with an ethnographic exploration approach. They were collecting data through field observations and in-depth interviews with informants. The selection of informants uses a snowball technique approach. The field findings show that the social relations of village government heads with political sponsors have decreased the accountability performance of the village government. Political sponsors are not part of the village apparatus but intervene in many bureaucratic affairs of the village government. That successfully created a patronage influence on the ranks of village devices. Such circumstances make the internal control system malfunction so that financial procedures do not run as they should. In the end, the bond of social relations in the bureaucratic environment gives rise to the tendency of fraud to the village budget. This research enriches the theory of triangle fraud by including elements of social relations in the model.