Public Management and Accounting Review

Balanced Scorecard dan Kinerja Perusahaan Daerah Air Minum (PDAM) Kabupaten Tuban

Affandi Dwi Rahmanto — 2024-01-28

Many businesses use non-financial and financial measures to evaluate their performance. Financial measurements alone are not enough to measure company performance in the current global competitive environment, so company management must also use non-financial measurements to measure their performance. Currently, the Tuban Regency Regional Drinking Water Company (PDAM) is trying to implement a balanced scorecard to assess its business performance. Based on this background, this research aims to show the advantages of implementing the Balanced scorecard as a benchmark that complements measuring tools that only measure profitability with added dimensions. This will enable management to make the right strategic decisions to achieve company goals. The variables used include company performance as measured by Return on Investment, company financial perspective as measured by Net Profit Margin, customer perspective as measured by the percentage of complaints, and an internal business process perspective as measured by employee productivity. This research uses primary data. Due to a lack of data, learning and growth perspectives were not included. Purposive sampling techniques and multiple linear regression analysis were used to collect data from 2018 to 2022. The t-test results showed that the financial perspective, customer perspective, and internal business process perspective did not influence company performance; however, the financial perspective, customer perspective, and internal business process perspective influenced company performance.

ABSTRAK: Banyak bisnis menggunakan pengukuran non-keuangan dan finansial untuk mengevaluasi kinerja mereka. Pengukuran finansial saja tidak cukup untuk mengukur kinerja perusahaan dalam lingkungan persaingan global saat ini, sehingga manajemen perusahaan harus menggunakan pengukuran non-keuangan juga untuk mengukur kinerja mereka. Saat ini, Perusahaan Daerah Air Minum (PDAM) Kabupaten Tuban sedang berusaha menerapkan Balanced Scorecard untuk menilai kinerja bisnisnya. Berdasarkan latar belakang ini, tujuan dari penelitian ini adalah untuk menunjukkan keuntungan dari penerapan Balanced Scorecard sebagai tolak ukur yang melengkapi alat ukur yang hanya mengukur profitabilitas dengan dimensi yang ditambahkan. Ini akan memungkinkan manajemen membuat keputusan strategis yang tepat untuk mencapai tujuan perusahaan. Variabel yang digunakan termasuk kinerja perusahaan yang diukur dengan Return on Investment; perspektif keuangan perusahaan yang diukur dengan Net Profit Margin; perspektif pelanggan yang diukur dengan prosentase keluhan; dan perspektif proses bisnis internal yang diukur dengan produktivitas karyawan. Penelitian ini menggunakan data primer. Karena kurangnya data, perspektif pembelajaran dan pertumbuhan tidak disertakan. Teknik purposive sampling dan analisis regresi linier berganda digunakan untuk mengumpulkan data dari tahun 2018 hingga 2022. Hasil uji t menunjukkan bahwa perspektif keuangan, perspektif pelanggan, dan perspektif proses bisnis internal tidak memengaruhi kinerja perusahaan; namun, perspektif keuangan, perspektif pelanggan, dan perspektif proses bisnis internal memengaruhi kinerja perusahaan.

The Leader of the East Java Province Community Empowerment Agency Performance: Participatory Budgeting, Leadership Style, and Work Motivation Factors

Erna Sulistyowati — 2024-01-31

The budget is a key element in planning and controlling. This is because the budget is a form of leadership plan that is outlined in the composition of estimated costs needed to make the plan that has been made a success. Apart from that, the budget is also a program arrangement to achieve the organization's long-term plans. Following the background and problems above, this research aims to find empirical evidence that the implementation of participatory budgeting, leadership style, and motivation influence leadership performance to achieve organizational goals. This research was conducted at one of the government agencies in Surabaya, namely the East Java Province Community Empowerment Agency (BAPEMAS), with a sample of 16 people. The sampling technique uses total sampling or census. The analysis used multiple linear regression to answer the problem formulation, research objectives, and hypotheses. The results of this research conclude that the variables participative budgeting and leadership style have a positive relationship pattern with leaders' performance. In contrast, work motivation has a negative relationship pattern with leader performance. However, all three are proven to have a viable model for influencing leadership performance. This is proven by the results of the F-test and the coefficient of determination (R²), namely the magnitude of the influence of participatory budgeting, leadership style, and work motivation on leadership performance, which is 51.9%. In comparison, the remaining 48.1% is influenced by other factors not discussed in this research. Based on the results of the F-test and the value of the coefficient of determination mentioned above, it can be concluded that the hypothesis, which states: "It is suspected that participatory budgeting, leadership style, and work motivation influence leadership performance," has been tested as true.

Perum Damri Managerial Performance: The Role of Customer Focus and Continuous Improvement

Alfina Damayanti — 2024-01-31

Perum Damri Surabaya is a government-owned company operating in the transportation sector that provides public services. There are five characteristics as main principles that must be fulfilled in the criteria for good public governance as interrelated principles, namely accountability, openness and transparency, compliance with legal regulations, fairness or equality, and commitment. Based on this background, this research aims to prove that customer focus and continuous improvement influence managerial performance at Perum Damri Surabaya. The data population for this research is unit heads, section heads, and sub-section heads in Perum Damri Surabaya, totaling 14 people using a purposive sampling method. The variables used are customer focus and continuous improvement as independent variables, while managerial performance is the dependent variable. Based on multiple linear regression analysis, it is concluded that the customer focus variable has no effect on managerial performance, so the 1st hypothesis of this research, namely the assumption that customer focus affects managerial performance, has not been tested. The continuous improvement variable affects managerial performance, so the second hypothesis of this research is that it is suspected that continuous improvement affects managerial performance.

Accounting Students' Perceptions regarding Accounting Fraudulent Actions

Sjarief Hidajat — 2024-01-31

The accounting profession must be carried out with a professional attitude that is fully based on existing moral and ethical standards so that it is able to face pressures that arise from oneself and from other parties, where a person's ability to understand and be sensitive to ethical issues is also greatly influenced by the environment in which they live. he is. In this case, one factor that can influence an accountant's behavior is the world of education. This research was carried out by survey using primary data from respondents who filled in questionnaires distributed to 140 accounting students from the class of 2019 using a simple random sampling technique. The data obtained was then processed using statistics as an analytical tool to test the proposed hypothesis, namely to find out whether there were differences in perceptions between male and female accounting students at UPN Veteran East Java regarding acts of accounting fraud, and analyzed using Independent Sample t-test analysis. The analysis results concluded no difference in perception between male and female accounting students regarding acts of accounting fraud by looking at the t-count of 0.129 with a significance level of 0.898, greater than 5%. Thus, the hypothesis proposed by the researcher was not proven true. The small sample and scope of the student may have caused this result. Therefore, future research may study a large sample with different backgrounds. This research contributes significantly to the literature on accounting fraud and provides valuable insights for practitioners, educators, and policymakers in the accounting field.

Student Achievement with the Implementation of the E-Learning System: Anxiety associated with Computers and Apprehension of Oral and Written Communications

Munari Munari — 2024-01-31

In the digital era, education can be done by learning not only anywhere but at any time with e-learning facilities, which are also implemented in the Accounting Study Program at Universitas Pembangunan Nasional Veteran Jawa Timur, so students also need skills in using technology, especially e-learning. Based on this background, this research aims to determine the factors influencing student achievement by implementing the e-learning system in the teaching and learning process. The sample was 81 students from the Accounting Study Program at UPN Veteran, East Java, Surabaya, using the simple random sampling technique. In implementation, the number of respondents was 74, with a return rate of 91.4%. The research variables used are computer anxiety, computer experience, email/web experience, oral communication apprehension, and written communication apprehension as independent variables, and student achievement variables as the dependent variable. To answer the problem formulation, objectives, and hypotheses, the analysis used is Multiple Regression Analysis. Based on multiple regression analysis, it can be concluded that computer anxiety and computer experience have a significant effect on student achievement, and email/web experience, oral communication apprehension, and written communication apprehension have no significant effect on student achievement or in other words email/web experience, oral communication apprehension, and written communication apprehension are not variables that cause the rise and fall of student achievement.

Partisipasi Masyarakat, Transparansi, dan Akuntabilitas dalam Pengelolaan Dana Desa Lada Mese, Kabupaten Manggarai Timur, Provinsi Nusa Tenggara Timur

Venansius Mario Tasuan — 2024-04-03

This study aims to determine how community participation, transparency, and accountability in managing village funds in Lada Mese village, East Manggarai district, East Nusa Tenggara Province. This type of research is qualitative research with a qualitative descriptive approach. This research was conducted in Lada Mese Village, East Manggarai Regency, East Nusa Tenggara Province. Data was collected using the interview method and checked using observation and documentation. The data analysis technique used in this research is descriptive qualitative analysis. The results of this study indicate that the level of community participation in the management of Village Funds in Lada Mese village is still low at the planning stage. In contrast, at the implementation stage, it is quite good. The study also highlights the crucial need for improved transparency in managing the Village Fund in Lada Mese village, which has not been maximized because there is only one billboard in front of the village office. At the same time, many people still live quite far from the village office. In terms of accountability, the management of the Village Fund in Lada Mese village is already good but not fully accountable because no types of accountability reports have been published for the community. The village government and the community must be able to work together to manage village funds so that these funds can be useful for village progress and the welfare of all village communities.