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Papers by baries ferryono
Journal of International Conference Proceedings, Aug 1, 2022
One of the goals of the Indonesia is social welfare. However, there are still Indonesian people w... more One of the goals of the Indonesia is social welfare. However, there are still Indonesian people who suffer for living. The local government expenditure, which is expected to encourage welfare, still hasn`t show satisfactory results. This study aims to determine the impact of financial accountability, internal control and government expenditure on social welfare. This research was conducted in 508 districts/cities in Indonesia within period between 2015-2019. The results indicate that financial accountability has various effects on welfare. Only the unqualified opinion has a significant effect on all welfare indicators. The audit findings were not proven to have a significant effect on welfare. The results also indicate that internal control has a significant influence on all welfare indicators. The higher the internal audit capability and the internal control system maturity level, the greater the impact on promoting welfare. Government expenditure, in aggregate, has a significant effect on most welfare indicators. The results of this study further strengthen the role of internal control to promote welfare. Therefore, it is important that the local government considered improving the internal audit capability and the internal control system.
ABSTRAKPenelitian ini bertujuan untuk mengetahui basis akuntansi mana (basis akrual atau basis ka... more ABSTRAKPenelitian ini bertujuan untuk mengetahui basis akuntansi mana (basis akrual atau basis kas menuju akrual) yang menurut para pejabat struktural dan pengelola keuangan daerah dapat memberikan informasi lebih bermanfaat untuk pengambilan keputusan internal di pemerintah daerah. Penelitian ini dilakukan dengan menyebarkan kuisioner. Kuisioner tersebut terdiri dari 19 pertanyaan yang terkait dengan pengambilan keputusan internal pemerintah daerah. Responden yang dipilih adalah pejabat struktural dan pengelola keuangan daerah di provinsi Jawa Timur dan Sulawesi Barat. Responden menjawab bahwa basis akrual lebih bermanfaat daripada basis kas menuju akrual untuk setiap pertanyaan yang diajukan. Hasil penelitian ini juga menunjukkan bahwa pemerintah daerah belum siap dalam implementasi basis akrual. Ketidaksiapan itu terlihat dari jawaban responden yang mengungkapkan bahwa mereka belum memiliki kompetensi yang memadai dalam basis akrual. Apabila pemerintah daerah ingin mengimplementa...
Journal of International Conference Proceedings
One of the goals of the Indonesia is social welfare. However, there are still Indonesian people w... more One of the goals of the Indonesia is social welfare. However, there are still Indonesian people who suffer for living. The local government expenditure, which is expected to encourage welfare, still hasn`t show satisfactory results. This study aims to determine the impact of financial accountability, internal control and government expenditure on social welfare. This research was conducted in 508 districts/cities in Indonesia within period between 2015-2019. The results indicate that financial accountability has various effects on welfare. Only the unqualified opinion has a significant effect on all welfare indicators. The audit findings were not proven to have a significant effect on welfare. The results also indicate that internal control has a significant influence on all welfare indicators. The higher the internal audit capability and the internal control system maturity level, the greater the impact on promoting welfare. Government expenditure, in aggregate, has a significant e...
Jurnal Dinamika Akuntansi dan Bisnis, Jul 10, 2017
This study explores how accrual accounting and cash accounting resulted information used by Indon... more This study explores how accrual accounting and cash accounting resulted information used by Indonesian local goverment managers in making decision. It is a descriptive quantitative based research. Data was collected from questionnaires consists of 19 questions related to internal decision making in the local goverments. The respondences were managers of local goverments in East Java Province and West Sulawesi Province. The results demonstrated that accrual accounting method provided more useful information than cash toward accrual accounting method. In addition, the respondences reported that they did not have adequate capacities to use utilize accrual accounting system. Thus, further training in accrual accounting method is imperative. .
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