Suchergebnisse

" Can fraud is prevented " . Questions that always comes in mind seeing acts of fraud are still only often we hear in Indonesia. There is essentially human will always look for opportunities and look for weaknesses that could be exploited to benefit himself . Given the basic nature such , it eliminates the chance is one of the ways to combat fraud . It is can be done through improvement of internal control and accountability . If people know that every action they are controlled and monitored , and will be asked to be responsible on the action that is done , then often times they end up not going to commit a crime . By because the understanding will be the importance of the prevention of fraud is something that is very useful for the organization . One of the ways to prevent fraud is to implement a Corruption Prevention and Control Program ( Fraud Control Plan ). PT. ABC is a child company State Owned Enterprises in the District Gresik engaged in business producers as well distributor of fertilizer and has a role strategic in supporting program development of the economy of Indonesia who had started implementation Fraud Control Plan (FCP). The purpose of this research is to study and analyze the existence and application of the attributes of the Fraud Control Plan in the company's work environment . The method that is used is qualitative descriptive to conduct a study case at PT. ABC it . The result on the attributes of FCP that there compared with the condition of the company that occurred in general are still not yet fully have the votes were good . The hope future that will come in the company is able to apply the attributes of FCP to be good so that the realization of governance governance performance of companies that either with an indication of the decline in the level of occurrence of fraud and increasing the performance of the companyKeywords: Fraud , Fraud Control Plan (FCP), Government Organization (BUMN) , Good Governance

This article describes and shows the development of public sector accounting reforms in Indonesia in strengthening accountability, and creating transparency concerning public sector accounting to help promote better governance. This article also provides insight into the application of New Public Management Practices (NPM) in Indonesia, including the introduction of an accrual accounting system for local governments. The application of NPM practices is part of the political, economic, and public sector reforms introduced after 1998, which addresses the background and barriers to reform and the nature of the accrual accounting system adopted by Indonesian local governments. The main contribution of this study is to show how the political traditions of a nation accept the adoption of New Public Management Practices (NPM) and engage the wider public in discourse about accounting reform in the public sector. The results of our observations indicate that the development of public accounting reforms cannot be maximized because it is hindered by a lack of staff with adequate accounting skills and shows undesirable results due to the rush to copy public sector financial management techniques from different country contexts, especially when there are differences of opinion significant regarding the precise design of these reforms among influential policy-making institutions. Apart from that, this study also provides an understanding of the public sector reform society in the context of a diverse nation that has long been subject to colonialism and military leadership. The problem is rooted in the central government being reluctant to modernize the human resource management systems used in local governments and rapid changes in the rules imposed by the central government regarding local government accounting systems. In other words, the new reporting rules have not been supported by the appropriate modernization of the human resource management system. Even though Indonesia has introduced a decentralization policy for local governments, reporting and human resource management are still controlled by the central government. Our Government needs to recognize the need for modern human resources and a new public management system to make this change work. Keywords: Accounting Reform, Public Accounting Sector, New Public Management, Unintended Outcome

This paper aims to discuss the implementation of government accounting during the pandemic in Indonesia and the role of the Government's Internal Supervisory Apparatus in realizing accountability for the professional, credible, transparent and accountable State Revenue and Expenditure Budget for the 2020 Fiscal Year.All government internal supervisors, both at the central and regional levels, are required to continue to maintain the implementation of handling Covid-19 and continue to collaborate, innovate, and help each other to create accountability for handling Covid-19 in their respective regions. Therefore, the government must continue to cooperate with the Financial and Development Supervisory Agency as internal auditors, as well as all internal supervisory officials in ministries / agencies and local governments. Handling the covid-19 pandemic requires speed but at the same time it is emphasized that speed must not neglect accountability, transparency and good management. This paper also describes public sector accounting reforms. Reform of the government accounting system in Indonesia began with the issuance of Law Number 17 of 2003 concerning State Finance. The law mandates that the government accounting system in Indonesia, which was previously cash-based, must change to an accrual basis. In its implementation, several obstacles arise, ranging from changes in the mindset of actors in the public sector, limited human resources to the political will of each regional head. This study uses a qualitative approach with descriptive type of research. The data collection technique uses literature study, namely through a review of various literature studies and regulations related to the research topic. Data can be obtained from books or literature such as articles, online media, research results that have relevance to the title of the article.The implication of this study is that the implementation of government accounting during a pandemic must still meet accountability, transparency and good governance according to applicable standards. The Government Accounting Standards Committee has issued guidelines for implementing relevant Government Accounting Standard Statements related to government programs and activities carried out in the context of handling the Covid-19 Pandemic.Keywords: public : public sector, accounting reform, internal auditors, fraud.

Penelitian ini bertujuan untuk membuktikan apakah peran perempuan (X1), perencanaanaan anggaran(X2 ) dan partisipasi penyusunan anggaran (X3) berpengaruh terhadap anggaran bespektif gender (Y). Sampel dalam penelitian ini merupakan seluruh anggota DPRD yang berjumlah 45 orang responden. Rinciannya dimana umlah anggota laki-laki berjumlah 43 orang dan perempuan berjumlah 2 orang. Teknik analisis yang digunakan adalah analisis regresi berganda. Hasil penelitian menunjukkan bahwa peran perempuan, perencanaan anggaran, dan partisipasi penyusunan anggaran berpengaruh signifikan terhadap variabel anggaran berperspektif gender pada Pemerintahan DPRD Pamekasan. Variabel peran perempuan, perencanaan anggaran, dan partisipasi penyusunan anggaran mampu mempengaruhi variabel anggaran berperspektif gender sebesar 70,3% sedangkan sisanya 29,7% dipengaruhi oleh variabel lain di luar penelitian ini. Hal ini mengimplikasikan bahwa keterlibatan perempuan dalam proses perencanaan dan penyusunan akan menentukan anggaran yang lebih adil.

This literature review aims to map research on the quality of local government financial reports in Indonesia and to see how the role of accountability and transparency factors in the quality of local government reports in Indonesia. This research method uses SLR (Systematic Literature Review). Analysis of data by mapping 28 selected journals from 2015 to 2020 in the Google Scholar database. The results of this research show factors affecting the quality of the Indonesian government's financial reports, namely: human resource competence, Information Technology, Accountability, Transportation, Audit Quality, Accounting System, Accounting Procedure, Accounting Standards, and Internal Management with quantitative research type, Qualitative, literature review, and mix method. The most frequently investigated factor is the competence of human resources as much as 15 times the type of research that is widely used is quantitative research as much as 20. This research also shows that the accountability and transparency of financial reporting have a significant effect on the quality of financial reporting of local governments in Indonesia.

This study aims to examine public sector accounting reforms in Indonesia using the perspective of the Luder Contingency Model. This study used a literature study approach, the data were taken from 61 previous studies with a research span of the last 10 years. Researchers use google scholar, emerald, and sciendirect databases. The results show that many researchers are interested in Luder's Contingency Model theory which is usually used as a basis for public sector research, especially local governments. Research conducted in the last 10 years has begun to develop out of the context of public sector accounting reforms, especially local governments, to more macro policies and outside of local government organizations such as universities and other government agencies. The research identified includes tax policy, debt policy, implementing Luder's model theory into BLUD's such as universities, and formulating suggestions and evaluating financial reporting from the Customs and Excise agencies. Luder's Contingency Model theory rests on four assumptions of the public sector innovation process, namely stimuli, social structural variables of information users, structural variables of characteristics of political administration or producers of information, and implementation barriers. Keywords : Luder's Contingency Model, Public sector accounting reform, Study literature review

ABSTRACTThis study aimed to describe the influential factors on the implementation of e-budgeting as part of the phenomenon of public sector accounting reform in Indonesia as the manifestation of transparency in public sector services. This study used a literature review method to identify, evaluate, and interpret numbers of existing relevant research to a particular field or topic. In the literature review method, there were three main stages namely planning, conducting, and reporting the reviews. The literatures were determined by selecting articles from several academic databases. The increasing number of corruption cases that had been increasingly significant in Indonesia demanded the government to find reliable solutions to address the problems. The application of ebudgeting in budget management could create transparent and reliable public sector services. The results indicated that the bureaucratic structure, resources, communication, and disposition had an important influence on the implementation of e-budgeting. ABSTRAKStudi ini bertujuan untuk mendeskripsikan faktor-faktor yang mempengaruhi implementasi e-budgeting sebagai bagian dari fenomena reformasi akuntansi sektor publik di Indonesia sebagai perwujudan transparansi terhadap pelayanan sektor publik. Penelitian ini menggunakan metode tinjauan literatur yang merupakan cara untuk mengidentifikasi, mengevaluasi, dan menafsirkan penelitian yang telah tersedia dan relevan dengan bidang atau topik tertentu. Dalam metode tinjauan literatur dibagi menjadi 3 tahap utama yaitu planning (perencanaan), conducting (melakukan review) dan reporting (pelaporan). Pencarian literatur daIam peneIitian ini dimuIai dengan memiIih artikeI dari beberapa database akademik. Peningkatan kasus korupsi yang semakin signifikan di Indonesia, menciptakan tuntutan bagi pemerintah agar menemukan solusi yang handal dalam mencegah praktik kotor tersebut. Penerapan teknologi ebudgeting dalam pengelolaan anggaran dapat mewujudkan pelayanan sektor publik yang transparan dan handal. Hasil dari penelitian ini menyatakan bahwa struktur birokrasi, sumber daya, komunikasi dan disposisi memiliki pengaruh penting dalam implementasi e-budgeting.

This study aims to evaluate the implementation of the gender-responsive budget, its constraints and the strategies to cope with it. This research is motivated by the lack of response of both central and local governments to implementing gender-responsive budget ideas. This study applied the systematic literature review (SLR) method through three stages: Planning, Conducting and Reporting on research results published over the past five years in five international scientific databases, namely the SAGE Journal, Science Direct, Springer Link, Emerald and Google Scholar. The results showed that the implementation of gender-responsive budgets requires strong support from the government and citizens. The obstacles faced in implementing a gender-responsive budget are weak supporting policies, lack of government commitment, lack of understanding of gender concepts, low political support, and reluctance to change. Then the strategies to overcome these obstacles are: determining the focus of budgeting, strengthening the dimension of communication, strengthening commitments, strengthening the quality of human resources, establishing planning and budgeting sections, and building cooperation with institutions. Since the study applied the systematic literature review (SLR) method, the study has a limitation regarding first-hand data. It suggested further research with first-hand data to find out more detail and contextual information on the implementation of the gender-responsive budgets in respective government institutions. Abstrak Studi ini bertujuan untuk mengevaluasi pelaksanaan anggaran responsif gender, kendalanya, dan strategi mengatasinya. Penelitian ini dilatarbelakangi oleh kurangnya respon pemerintah baik pusat maupun daerah dalam mengimplementasikan gagasan anggaran yang responsif gender. Penelitian ini menerapkan metode systematic literature review (SLR) melalui tiga tahap: Planning, Conducting dan Reporting terhadap hasil penelitian yang dipublikasikan selama lima tahun terakhir di lima database ilmiah internasional, yaitu SAGE Journal, Science Direct, Springer Link, Emerald dan Google Scholar. Hasil penelitian menunjukkan bahwa implementasi anggaran yang responsif gender membutuhkan dukungan yang kuat dari pemerintah dan masyarakat. Kendala yang dihadapi dalam mengimplementasikan anggaran yang responsif gender adalah lemahnya dukungan kebijakan, kurangnya komitmen pemerintah, kurangnya pemahaman konsep gender, rendahnya dukungan politik, dan keengganan untuk berubah. Kemudian strategi untuk mengatasi kendala tersebut adalah: penentuan fokus penganggaran, penguatan dimensi komunikasi, penguatan komitmen, penguatan kualitas sumber daya manusia, pembentukan seksi perencanaan dan penganggaran, serta membangun kerjasama dengan institusi. Karena penelitian ini menerapkan metode systematic literature review (SLR), penelitian ini memiliki keterbatasan mengenai data primer. Untuk mengetahui informasi lebih detail dan kontekstual tentang pelaksanaan anggaran responsif gender di masing-masing instansi pemerintah, disarankan penelitian empirik dengan menggunakan data primer. Kata kunci: anggaran responsif gender, pengarusutamaan gender, Systematic Literature Review (SLR)

This study aims to determine the readiness of the implementation of the Government Sumenep by looking at the readiness of the two components of the core executive, namely local government and providers of goods services using descriptive qualitative methods and interactive data analysis. In general, according to research that Local Government of Sumenep is not ready to implementing e-Procurement. Further preparation was needed, in particular: (1) the rule of law through regulation of local regulations concerning e-Procurement who still do exist, (2) preparation of technical human resources e-Procurement operationalization of relevant agencies, and (3) the socialization of the application and using of e-Procurement to the public, especially the providers of goods services, in hopes of more ease of use and service process to be applied e-Procurement, despite the readiness of the infrastructure already available. Related to the above preparation, the researcher recommended to the Local Government of Sumenep as the executive system for forming a team with preparation e-Procurement describe legal authority to implement the Regional Head through regulation or decree of Sumenep Goverment. In addition, it is deemed necessary to conduct training/technical assistance or regular courses for technical human resources operations, the Committee e-Procurement, the PPK and providers of goods services with an interest in e-Procurement implementation, and socialization of President regulation No. 54 year 2010 about e-Procurement.

Purpose of Study: This study aimed to analyse the influence of the financial management of local government on its performance related to internal control and the competence of the apparatus. Methodology: The study population includes all local government managers in 38 cities of East Java provinces and out of 1067 units of local government (offices) only samples of 81 local government offices are used in this study for analysis. Partial Least Squares and t.test were used to test the hypotheses. Results: It has been found that the competence of personnel directly affect the performance of local governments' public services, but has no effect indirectly through local financial management, while internal controls affect the performance of local governments' public services, either directly or indirectly through local financial management.

Small bussines provide a major economic contribution to society and the state. Thissector have been survived Indonesia from 1998 financial crisis. There are significantcontribution to Indonesia economic. One global issues for government today is combating taxevasion. Related this issue, this research explore Indonesia small bussines community'sperception towards tax compliance.The research aims to establish whether small bussinescompany view the depth understanding of tax compliance and non compliance. It is explorethe reason being compliance and also their intention being non compliance including taxevasion and tax avoidance. It also aims to establish whether a relationship exists betweencitizens' attitudes towards tax evasion and their demographic characteristics. A survey wasundertaken in an owner of small trader in Bangkalan city, East Java Province. Qualitativeresearch is conduct to gain rich data in interpretive paradigm. The survey found that noncompliance tax attitude is considered unacceptable. In case they didn't report their taxobligation, it is related to their lack of accounting knowledge.DOI:10.15408/akt.v8i2.2765

Abstract— Rapid challenges and changes that are an integral part of the business environment require companies to plan their business carefully, as well as to assess the probability of future events occurring and resulting from them. Supply chain strategy research in budgeting in the public sector is interesting to study. The main target of the current paper is to analyze the impact of the participatory budgeting on the dysfunctional supply chain strategy mediated by self-efficacy in the public sector. The population was executive officers in the regional government of the province of East Java, Indonesia. Quota sampling is used to determine unit samples. Data obtained from 130 respondents. Three hypotheses were tested using Partial Least Square Analysis. Participative budgeting has been proven to increase self-efficacy. Self-efficacy has also been proven to be an intervening variable, by being able to reduce dysfunctional supply chain strategy with involvement in budgeting. On the other hand, participative budgeting influences dysfunctional supply chain strategy in a positive direction. The practical implications of this study are used as a basis for decision making for local governments in designing management control systems, especially in the budgeting process and paying attention to the character of personal self-efficacy.