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AKUNTABILITAS VERTIKAL-HORIZONTAL APARATUR PUBLIK DALAM PERSPEKTIF INTERPRETIVE PHENOMENOLOGY HEIDEGGER Fariyansyah, Ardy; Irianto, Gugus; Roekhudin, Roekhudin
Jurnal Akuntansi Aktual VOLUME 5, NOMOR 2, JUNI 2018
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (588.61 KB) | DOI: 10.17977/um004v5i22018p168

Abstract

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.
SELF-EFFICACY AND CONTROLLABILITY AS WHISTLEBLOWING INTENTION PREDICTORS OF FINANCIAL MANAGERS IN EDUCATIONAL INSTITUTIONS Natawibawa, I Wayan Yeremia; Irianto, Gugus; Roekhudin, Roekhudin
Jurnal Tata Kelola & Akuntabilitas Keuangan Negara 2018: JTAKEN Vol. 4 No. 2 Desember 2018
Publisher : Badan Pemeriksa Keuangan Republik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28986/jtaken.v4i2.213

Abstract

Whistleblowing policy is considered as an effective technique in an investigation audit that is useful for the organization to avoid losses due to fraud. However, employees who intend to report fraud encounter ethical dilemma. Whistleblowing is a behavior that respects honesty, but is also a beha-vior that can possibly compromise organizational loyalty. The objective of this research is to analyze factors influencing whistleblowing intention of financial managers in school organization by understanding the action based on decomposed theory of planned behavior (DTPB). Data were collected through questionnaires that were distributed to financial managers of school organizations, particularly principals, vice-principals, administration heads, treasurers, and financial administration employees of public senior high schools, vocational high schools, and Islamic high schools in Malang City. Research population comprised of 214 persons. Response rate was 89.72%, or there were 192 questionnaires that were duly completed. The analysis method employed was multiple regression. Two independent variables were observed in this research, namely self-efficacy and controllability, while only one dependent variable was examined, namely whistleblowing intention. Result of the research shows that self-efficacy and controllability have positive effect on whistleblowing intention, entailing that whistleblowing intention of employees will increase when they possess self-confidence and strong intention to conduct whistleblowing.
Community engagement: Implementasi corporate social responsibility pada PT BNI (Persero) Tbk Magdalena, Magdalena; Sukoharsono, Eko Ganis; Roekhudin, Roekhudin
Jurnal Ekonomi dan Bisnis Vol 22 No 1 (2019)
Publisher : Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24914/jeb.v22i1.2205

Abstract

This study aims to identify the Corporate Social Responsibility (CSR) disclosure and analyse its implementation in PT BNI Tbk regarding to the Community Engagement as well as its disclosure media. The data were collected through interview with the CSR staffs and direct observation on 3 locations of community groups where the program was implemented. This qualitative research applied content analysis method. The findings show that the community sub category in the sustainability report of PT BNI Tbk meets the GRI standart for the last three years (2015-2017). Furthermore, instead of “doing for the community”, CSR Kampoeng BNI applied “doing with the community” motto in implementing the program in order to encourage the community to be active and dynamic as well as not depends on the support from the government institutions and organizations.
FAKTOR-FAKTOR YANG MEMPENGARUHI KESIAPAN PENERAPAN STANDAR AKUNTANSI PEMERINTAHAN BERBASIS AKRUAL PADA PEMERINTAHAN DAERAH Jantong, Alfonsus; Nurkholis, Nurkholis; Roekhudin, Roekhudin
Jurnal Bisnis dan Manajemen Vol 5, No 2 (2018): Jurnal Bisnis dan Manajemen Volume 5 Nomor 2
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/jbm.v5i2.2389

Abstract

The objective of this study is to analyze the readiness of local government in applying accrual-based governmental accounting standard. The effect of training, mentoring on human resource and the effect of human resource’s quality, organizational commitment, and infrastructure on the readiness of the application of accrual-based governmental accounting standard are analyzed through positivist approach. The data is collected from 104 respondents through questionnaires distributed to SKPDs (local government agencies) working in accounting and to treasurers. The data is then analyzed using multiple regression method. The results show that training and mentoring positively affect the quality of human resource. The quality of human resource and infrastructure do not affect the readiness of accrual-based governmental accounting standard application. The quality of human resource, organizational commitment, and infrastructure simultaneously affect the readiness of accrual-based governmental accounting standard application. This research proves that local government of Manggarai, in terms of human resource and infrastructure, is not ready. The organizational commitment of Regency of Manggarai is ready to apply accrual-based governmental accounting standard DOI : https://doi.org/10.26905/jbm.v5i2.2389