Papers by Bambang Pamungkas
The Journal of Asian Finance, Economics and Business, 2020
The study aims to investigate the implementation of the internal quality assurance system (IQAS) ... more The study aims to investigate the implementation of the internal quality assurance system (IQAS) on HEIs performance, mediated by financial management accountability. The commitment from foundation leadership on financial management accountability and their implications for HEIs' performance is also carefully examined. This study employs samples of 108 respondents from the leadership of private HEIs under Region IV Service Institutions. The purposive sampling, as a part of non-probability sampling was chosen as the sampling technique. Statistical data analysis conducted by use the structural equation model to test the hypothesis. The results reveal that the implementation of IQAS does not influence the financial management accountability, but it has an essential role on HEIs' performance. Moreover, foundation leadership's commitment has a significant positive effect on financial management accountability and HEIs' performance. Financial management accountability also has a significant positive effect on HEIs' performance. Financial management becomes important because the entire activities of HEIs should end with financial reporting. Therefore, financial and non-financial aspects are two interrelated and complementary aspects in the accreditation process. The findings of this study suggest that that performance measurement is very crucial as a part of the efforts to meet the general accountability requirement for organizations, particularly in HEIs.
Technium Social Sciences Journal, 2022
This study aims to analyze the effect of audit quality and internal control on earnings managemen... more This study aims to analyze the effect of audit quality and internal control on earnings management and the role of the audit committee as moderating variable in consumer goods manufacturing companies listed on The Indonesia Stock Exchange for the period 2015 to 2019. The novelty of this study is the measurement of audit quality with a score approach that represents the competence and independence dimensions of audit quality. In addition, the measurement of internal control uses the COSO score.The purposive sampling method resulted in 165 firms-years for analysis. The analytical method used is multiple regression with moderating variables using panel data. Based on the test results, it was found that audit quality has a negative effect on earnings management. Meanwhile, internal control has no effect on earnings management. Furthermore, the results of this study also found that the audit committee was unable to moderate the effect of audit quality and internal control on earnings man...
Life insurance is an agreement between two (2) or more parties with the insurerand theinsured to ... more Life insurance is an agreement between two (2) or more parties with the insurerand theinsured to receive payment of a premium to base a claim for death or life of someone who is insured to the insurance contract is completed. IAI (Indonesian Institute of Accountants) has published latter PSAK No. 36 was revised in 2011 on Accounting for Insurance Contracts. The purpose of this study was to determine the application of the life insurance contract accounting under PSAK No. 36 in general, both in the establishment of policies on premium income and expenses for setting policy life insurance claims on TASPEN PT (Persero) Cab. Bogor. The method used in this research is descriptive qualitative method. This research method is done by describing the rank of overall life insurance accounting and PSAK No.36. The results showed that the preparation of life insurance accounting TASPEN PT (Persero) Cab. Bogor has been prepared based on generally accepted accounting policies, and some of the relat...
Quality of Internal Audit is an activity which is very important and is a requirement in the impl... more Quality of Internal Audit is an activity which is very important and is a requirement in the implementation of ISO 9001:2000 standard, which aims to monitor the quality of the verifying the suitability and effectiveness of the implementation of the system of quality compared to the reference standards and policies that have been determined. Quality of Internal Audit is an assessment process and system to see whether the processes and systems in line with documented procedures and to see the effectiveness of the procedure. By doing this assessment, the company will know the condition or situation at this time. In the end, the results of this audit will be used as a tool / material improvement in the action / prevention of at improvement. Therefore, international standards emphasize the importance of audits as a means of monitoring and verification. ISO 9001:2000 is an international standard for quality management system. ISO 9001:2000 define the requirements and recommendations for t...
Proceedings of the 3rd Asia-Pacific Research in Social Sciences and Humanities Universitas Indonesia Conference (APRISH 2018), 2019
This thesis aims to analyze the information quality of Local Government Financial Statement (LGFS... more This thesis aims to analyze the information quality of Local Government Financial Statement (LGFS) of The Provincial Government of East Nusa Tenggara before and after the implementation of the accrual basis, the efforts of the The Provincial Government of East Nusa Tenggara to improve the quality of LGFS and the LGFS utilization design as material for policy decisions on capital expenditure and fixed assets. This study uses the basis of agency theory and operationalizes the qualitative characteristics of financial statements that are adjusted to government accounting standards in Indonesia. This research method is qualitative method with explanatory-descriptive case study. The results of LGFS information quality research in The Provincial Government of East Nusa Tenggara are at a moderate level, which means that the LGFS information is sufficient to be used in decision making. Efforts made by the Provincial Government of East Nusa Tenggara are increasing commitment to accounting policies, increasing human resource capacity and improving information systems. Furthermore, in designing the utilization of LGFS information for capital expenditure decision making, a fixed asset needs planning SOP is prepared based on the documents and related parties as well as the output produced in the draft of local government budget. There are several limitations of this research. First there is a possibility of inaccuracy in the operationalization of qualitative characteristics because this study combined reliable dimensions based on the Government of the Republic of Indonesia [1] with faithful representation dimensions according to Beest, Braam and Boelens [2]. Second this research measures the quality of LGFS limited to reporting entities only, has not involved the opinions of accounting entities. Third, this research has not examined the extent of the role of internal control officers in guaranteeing the quality of information quality of LGFS. Fourth, this research was conducted in 2018 to measure the quality of the LGFS in 2013-2016, so that it was feared that there would be a mistake in filling out questionnaires by respondents. Fifth, confirmation conducted does not involve external parties, it is feared that the information is not objective. Based on the limitations, there are several suggestions of this research. First, conduct interviews with the financial report compiler for each indicator after the results of the questionnaire are obtained. Second, to measure the quality of information the LGFS needs to involve the work unit as an accounting entity. Third, it is necessary to review the extent of the role of the internal control apparatus in guaranteeing the quality of information on the quality of the LGFS. Fourth, to conduct research in order to evaluate the quality of information on LGFS it is necessary to do it directly in each of the reporting years to maintain the accuracy of the data from the questionnaire and confirmation results. Fifth, make a confirmation involving external parties of the regional government to ensure the objectivity of information obtained by involving external auditors or the community.
Jurnal Ilmiah Akuntansi Kesatuan, 2018
The financial statement is a very important information to commercial entities and non-profitenti... more The financial statement is a very important information to commercial entities and non-profitentities. Due to the existence of the financial statements concerned people can find relevantinformation on the activities undertaken and the progress of the company or organization.Characteristics of non profit entities with different business entities, the main difference lies in theway the fundamental entity obtaining the resources needed to perform various operations activities.The purpose of this study is to analyze the application of PSAK 45 (Revised 2011) in a non profitentity which shaped the foundation. The analysis was performed to obtain data and informationrelating to the above problem. In addition, to determine the extent of compliance or conformity of thefinancial statements presented by the non profit entity of the provisions contained in PernyataanStandar Akuntansi Keuangan (PSAK) Number of 45 Research conducted by the author is in "YayasanDharma Setia Kosgoro" is l...
Jurnal Ilmiah Akuntansi Kesatuan, 2018
Cash is a firm’s most liquid asset and has a decisive position in keeping the smooth operations o... more Cash is a firm’s most liquid asset and has a decisive position in keeping the smooth operations of the company. The larger the cash, the more liquid the company be. But larger cash means also low cash turnover. Thus, a cash management is necessary to effectively and efficiently manage the firm’s liquid asset. This research is aimed at investigating how PDAM Tirta Pakuan implement its cash management and relate it with the control of cash-in-flow and cash-out-flow by utilizing the firm’s the cash flow. The result shows that PDAM TPKB implements its cash management and cash budget in the beginning of period based on previous year’s report. The predicted budget for cash outflow when compared with its realization in 2009 tend to be unfavorable for the firm, however the deviation is contradictive in 2010.
Jurnal Ilmiah Akuntansi Kesatuan, 2018
Life insurance is an agreement between two (2) or more parties with the insurerand theinsured to ... more Life insurance is an agreement between two (2) or more parties with the insurerand theinsured to receive payment of a premium to base a claim for death or life of someone who is insured to the insurance contract is completed. IAI (Indonesian Institute of Accountants) has published latter PSAK No. 36 was revised in 2011 on Accounting for Insurance Contracts. The purpose of this study was to determine the application of the life insurance contract accounting under PSAK No. 36 in general, both in the establishment of policies on premium income and expenses for setting policy life insurance claims on TASPEN PT (Persero) Cab. Bogor. The method used in this research is descriptive qualitative method. This research method is done by describing the rank of overall life insurance accounting and PSAK No.36. The results showed that the preparation of life insurance accounting TASPEN PT (Persero) Cab. Bogor has been prepared based on generally accepted accounting policies, and some of the relat...
Jurnal Ilmiah Akuntansi Kesatuan, 2018
Recognition of Revenue, Expenditure, and Financing Area applied by the Bogor City Government is u... more Recognition of Revenue, Expenditure, and Financing Area applied by the Bogor City Government is using cash basis toward accrual and the cash basis for the recognition and measurement of revenue, expenditure, and financing as well as the accrual basis for the recognition and measurement of assets, liabilities, and equity. Policies, recording, and accounting report for revenue, expenditure, and financing areas that applied by the Bogor City Government is in conformity with PSAP No. 02 by PP No. 24 of 2005 about Government Accounting Standards. Where for the recognition of revenue, expenditure, and financing areas, recognition using the cash basis. While the measurement of income, expenditure, and financing of used area using the currency. While the revenue, expenditure, and financing areas measured in foreign currency must be converted into rupiah at Bank Indonesia middle rate on the transaction date. Accounting records for revenue, expenditure, and financing areas that applied by the...
Jurnal Ilmiah Akuntansi Kesatuan, 2018
Law No. 17/ 2003 on State Finance requires form and content of accountability report of APBN/ APB... more Law No. 17/ 2003 on State Finance requires form and content of accountability report of APBN/ APBD implementation must be arranged and presented in accordance with governmental accounting standard set by government regulation. Law No. 17/ 2003 is on State Finance and law No. 1/ 2004 on Government Treasury. Accounting Institution System is a series of manual and computerized procedures starting from data collection, recording, abstracting, financial position reporting and financial operations at the ministry/ institution. Institution Accounting System (SAI) consists of Financial Accounting System (SAK) and Management Accounting System of State-owned Assets (SIMAK-BMN). Analyzing the procedures of Institution Accounting System (SAI) is important in the process of composing financial statements for the purpose of financial accountability comprising Budget Realization Report, Balance Sheet, Note of Financial Statement and Management of State-owned Assets (BMN). Institution Accounting Sy...
Jurnal Ilmiah Akuntansi Kesatuan, 2018
State and public budget is a compass of action that will be implemented by government comprising ... more State and public budget is a compass of action that will be implemented by government comprising revenues, expenditures, and transfer scheme, as well as financing measured by rupiah, arranged systematically in one period based on a certain classification. It can be meant as a document representing financial condition of an organization (government) in point of revenues, expenditures, and activities. The accountability of APBD implementation is defined as a part of regional financial management as well as a part of budget process. Thereby, the accountability of APBD implementation is a form of regional government’s obligation to carry out financial management in an orderly manner, following rule of law, efficient, economical, selective, transparent, and paying attention to sense of justice and fairness. The purpose of this research is to evaluate the implementation of budget at a government service having to account for the realization of budget utilization which has been used by rel...
Jurnal Akuntansi, 2018
This research meant to obtain a description on how much was the influence of the Indonesian’s Loc... more This research meant to obtain a description on how much was the influence of the Indonesian’s Local Governments forwardness on the accrual-based Government Accounting System implementation to the quality of Local Government Financial Statements at the early stage of accrual basis execution in 2015. This research develops data from the Indonesian State Audit Institution’s Performance Audit Report on the Local Governments' Efforts in Implementing the Accrual-Based Government Accounting System by using three variables namely the commitment on regulation and policy; the Human Resource Management (HRM) in financial, assets, and Information Technology (IT); and the IT governance. Subsequently, examines the influence of those variables on the quality of 2015 Local Governments' Financial Statements. The results of this study indicate that the human resources on financial, asset and IT management have a positive influence on the quality of the accrual-based Local Governments' Fin...
Cogent Business & Management, 2019
Die Dokumente auf EconStor dürfen zu eigenen wissenschaftlichen Zwecken und zum Privatgebrauch ge... more Die Dokumente auf EconStor dürfen zu eigenen wissenschaftlichen Zwecken und zum Privatgebrauch gespeichert und kopiert werden. Sie dürfen die Dokumente nicht für öffentliche oder kommerzielle Zwecke vervielfältigen, öffentlich ausstellen, öffentlich zugänglich machen, vertreiben oder anderweitig nutzen. Sofern die Verfasser die Dokumente unter Open-Content-Lizenzen (insbesondere CC-Lizenzen) zur Verfügung gestellt haben sollten, gelten abweichend von diesen Nutzungsbedingungen die in der dort genannten Lizenz gewährten Nutzungsrechte. Terms of use: Documents in EconStor may be saved and copied for your personal and scholarly purposes. You are not to copy documents for public or commercial purposes, to exhibit the documents publicly, to make them publicly available on the internet, or to distribute or otherwise use the documents in public.
Jurnal Ilmiah Ranggagading, Feb 22, 2012
Kas memiliki kedudukan yang penting dalam usaha menjaga kelancaran operasi perusahaan, untuk itu ... more Kas memiliki kedudukan yang penting dalam usaha menjaga kelancaran operasi perusahaan, untuk itu penerimaan dan pengeluaran kas memiliki peranan yang sangat penting. Uang kas menjaga kelancaran operasional perusahaan sehingga perlu dijalankan perencanaan dan pengendalian kas yang sebaik-baiknya agar kemungkinan terjadinya kecurangan terhadap kas, pemborosan pemakaian kas serta adanya uang kas yang menganggur dapat dihindarkan untuk menjaga agar persediaan uang kas sesuai dengan kebutuhan. KeyWords : Anggaran Kas; Perencanaan dan Pengendalian Keuangan.
Jurnal Ilmiah Ranggagading, Feb 18, 2012
Internal Audit in optimizing control of internal credit is implemented in line with the fixed pro... more Internal Audit in optimizing control of internal credit is implemented in line with the fixed procedure determined by the company. The main reason why a company gives credit facility is in order to attract the consumers so that the volume of sales is increased, and therefore the business keeps running. Selling on credits does not generate cash soon but it generates credit from the consumers and when the date is due, cash flow is generated. The role of Internal audit really supports the control of internal credits carried out in determining the collection of credit from the consumers as well as maintaining the stability of cash flow determined by the fixed procedure implemented in controlling internal credits so that the business runs effectively and efficiently. Key words: Internal Audit; Controlling Internal Credits.
Jurnal Ilmiah Ranggagading, Dec 14, 2012
This study analyzes the effect of implementation of public sector financial accounting and applic... more This study analyzes the effect of implementation of public sector financial accounting and application of control on the quality of government financial reporting and performance accountability of government agencies, conducted by the census of 88 government agencies in the Government District and Municipal Government in Yogyakarta Special Region. Methods of data analysis using path analysis. The results showed 1) Implementation of public sector financial accounting and application of supervision affect the quality of financial statements 2) Implementation of public sector financial accounting and control over the quality of financial statement on government performance accountability
Jurnal Ilmiah Ranggagading, Apr 2, 2012
Organizing government finance in an exact time became a part of the effort to strengthening syste... more Organizing government finance in an exact time became a part of the effort to strengthening system in a country. Good system as a system which is can be conducting consistently, monitoring regularly and reducing mismanagement in organizing government finance. The weakness of government regulation became a major factor that causing all those mismanagement factors. The objectives of accounting system were : (a) to protect government assets and their institution, (b) providing an accurate and exact information about government finance in one institution and government as a whole, which is very valuable for planning, organizing and controlling all the activities and government finances efficiently. The study using descriptive method to positioning the analysis of secondary data to elaborate the activity of government accounting implementation and it’s relationship with the designing of Government Institution Accountability Report. The implementation of accounting system in Indonesian Center For Agriculture Socio Economic And Policy Studies in principle has been conduct inline with the regulation, in fact in practice the problems keep appear caused by bureaucratic and human related errors, how ever. Evaluation and auditing budget activity is good solution for the problems keep appear bureaucratic and human related errors. Keywords: budget, system, performance
Jurnal Ilmiah Ranggagading, Jun 25, 2012
One concrete effort by government to achieve transparency and accountability in managing the stat... more One concrete effort by government to achieve transparency and accountability in managing the state budget (APBN/APBD) is delivery of government financial reporting that meets the principles of timely and prepared to follow governmental accounting standard which have been generally accepted. It is stipulated in law No 17 of 2003 on state finance, which requires the form and content of execution accountability reports APBN/APBD are prepared and presented according to government accounting standard. And explanation of Law No 1 year 2004 regarding state treasury stating that information presented in governmental financial reports can fulfill the principle of timely need to be held in Accounting System Central Government (SAPP), which consists of the central Accounting System (SiAP) and the Agency Accounting System (SAI). SAI consists of Financial Accounting System (GAAP) and the Accounting System State Property Goods (SABMN). Accounting Management Information System, hereinafter abbreviated to SIMAK is a financial application based on the financial accounting system (SAK). Meanwhile, SIMAK Application of State Property Goods (BMN) based on the Accounting System of State Property Goods (SABMN) held with the aim to produce the required information as a tool of accountability for the implementation of APBN and Management/control BMN used by a user of accounting unit goods. The aim study is to find out how the application procedure SIMAK BMN whether has helped the acceleration of accountability and transparency in the management of government fixed asset, and what are the outputs and the barriers that occur when implementing these procedures. For it is necessary for evaluation application system management accounting of state property goods (SIMAK BMN) related in listing of government fixed asset value starts at the smallest entity that began in the work unit level accounting unit power user stuff (UAKPB). Therefore, the research conducted on unit of work done on research and development center of food crops (Puslitbangtan) Bogor, which is a UAKPB unit under the ministry of agriculture. Evaluation results show that the application can be helpful for transparency and accountability in the management of government assets if managed properly. it's just that there are some constraints on the arrangement of BMN particularly frequent transfer of chattels which are not reported to the person in charge of the room. Consequently BMN records are inaccurate.
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Papers by Bambang Pamungkas