Malaysia-Indonesia International Conference on Economics, Management and Accounting (MIICEMA) 2015
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Proceedings
THE 16TH
MALAYSIA-INDONESIA INTERNATIONAL CONFERENCE
ON ECONOMICS, MANAGEMENT, AND ACCOUNTING
and
DEAN ANNUAL MEETING OF WESTERN
DIVISION OF ECONOMICS INSTITUTIONS COOPERATION
ISBN 978-602-73765-0-2
VOLUME 1
Conference Venue:
NEO Palma Hotel, Palangka Raya, 16 – 18 December 2015
Conference Organizer:
Faculty of Economics, Universitas Palangka Raya, Central Kalimantan,
Indonesia
© 2015 Universitas Palangka Raya, Indonesia
Malaysia-Indonesia International Conference on Economics, Management and Accounting (MIICEMA) 2015
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Sambutan Dekan Fakultas Ekonomi Universitas Palangka Raya
Assalamu’alaikum Warahmatullahi Wabarakaatuh…
Puji Syukur kita panjatkan ke hadirat Tuhan YME, berkat Rahmat dan
Karunia-Nya, Fakultas Ekonomi Universitas Palangka Raya (FE UPR) dipercaya
untuk menyelenggarakan Seminar dan Rapat Tahunan (Semirata) Dekan Badan
Kerja Sama Wilayah Barat Bidang Ilmu Ekonomi dan The 16th
Malaysia
Indonesia International Conference On Economics, Management, And
Accounting di Bumi Pancasila, Bumi Tambun Bungai, Provinsi Kalimantan
Tengah.
Seminar dan Rapat Tahunan (Semirata) Dekan Badan Kerja Sama Wilayah
Barat Bidang Ilmu Ekonomi dan The 16th
Malaysia Indonesia International
Conference On Economics, Management, And Accounting yang diikuti oleh
Dekan-dekan Fakultas Ekonomi dari berbagai Universitas di Indonesia Wilayah
Bagian Barat, akademisi, praktisi dan berbagai undangan khusus dari berbagai
institusi pemerintah maupun swasta. Pelaksanaan Kegiatan ini dilaksanakan pada
tanggal 16-18 Desember 2015.
Selain penguatan keorganisasian, penyelenggaraan Seminar dan Rapat
Tahunan (Semirata) Dekan Badan Kerja Sama Wilayah Barat Bidang Ilmu
Ekonomi dan The 16th
Malaysia Indonesia International Conference On
Economics, Management, And Accounting juga akan membahas isu-isu terkini
dalam kaitan pembangunan ekonomi Indonesia dengan menghadirkan tokoh-
tokoh nasional dan internasional. Kegiatan ini direncanakan juga akan dihadiri
oleh Menteri Ristek dan Dikti Prof.H.Mohamad Nasir,Ph.D.
Kami berharap, kegiatan Seminar dan Rapat Tahunan (Semirata) Dekan
Badan Kerja Sama Wilayah Barat Bidang Ilmu Ekonomi dan The 16th
Malaysia
Indonesia International Conference On Economics, Management, And
Accounting dapat berjalan dengan lancar dan dapat diikuti dengan baik oleh
seluruh peserta. Terima kasih kami ucapkan kepada pihak-pihak yang telah
membantu terselenggaranya kegiatan ini.
Palangka Raya, Desember 2015
Dekan FE UPR,
Dr. Gundik Gohong, MS
Malaysia-Indonesia International Conference on Economics, Management and Accounting (MIICEMA) 2015
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Sambutan Rektor Universitas Palangka Raya
Assalamu’alaikum Warahmatullahi Wabarakaatuh
Puji dan syukur kami panjatkan kepada Tuhan YME atas Rahmat dan
Karunia-Nya kita bisa datang dan Seminar dan Rapat Tahunan (Semirata) Dekan
Badan Kerja Sama Wilayah Barat Bidang Ilmu Ekonomi dan The 16th
Malaysia
Indonesia International Conference On Economics, Management, And
Accounting di kota Palangka Raya. Segenap civitas akademika Universitas
Palangka Raya (UPR) mengucapkan selamat datang kepada seluruh peserta.
Seminar dan Rapat Tahunan (Semirata) Dekan Badan Kerja Sama Wilayah
Barat Bidang Ilmu Ekonomi dan The 16th
Malaysia Indonesia International
Conference On Economics, Management, And Accounting sangat penting bagi
masing-masing anggota asosiasi karena di forum ini, kita berdiskusi dan bertukar
pikiran mengenai peningkatan mutu pendidikan di masing-masing universitas.
Membangun kerjasama yang lebih intensif baik dari dalam hal penyusunan
kurikulum, penguatan Prodi/Jurusan, meningkatkan nilai akreditasi Universitas,
kerjasama penulisan seperti Jurnal dan working paper serta kerjasama di bidang-
bidang yang lain. Selain pengayaan secara akademis, penyelenggaraan kegiatann
ini juga akan berdiskusi mengenai isu-isu ekonomi nasional terutama berkenaan
dengan penguatan industri di Indonesia dengan menghadirkan tokoh-tokoh
nasional dan internasional.
Terima Kasih kami ucapkan kepada seluruh anggota asosiasi telah
mempercayakan Universitas Palangka Raya sebagai tuan rumah penyelenggaraan
Seminar dan Rapat Tahunan (Semirata) Dekan Badan Kerja Sama Wilayah Barat
Bidang Ilmu Ekonomi dan The 16th
Malaysia Indonesia International Conference
On Economics, Management, And Accounting dan kami berharap kegiatan ini
dapar berjalan lancar hingga selesainya kegiatan. Semoga para delegasi dan
undangan merasa senang dan nyaman selama mengikuti Kegiatan ini.
Terima kasih kami ucapkan kepada seluruh pihak-pihak yang telah membantu dan
mensukseskan kegiatan ini.
Palangka Raya, Desember 2015
Rektor UPR,
Prof. Dr. Ferdinand, MS
Malaysia-Indonesia International Conference on Economics, Management and Accounting (MIICEMA) 2015
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TABLE OF CONTENTS
Title/Authors Page
A Review of Performance Management using the Balanced Scorecard in
Public Sector Amanah Pasaribu, M. Gilang Dwi Andika, Reza Rachmanda, Dermawan
Wibisono ....................................................................................................... 8
A Study On Linkages Among Balanced Scorecard Perspectives: The Case
Of Indonesian Local Bank
Rillyan N R, Ganda Satria, Andi M Raihan R, Dermawan Wibisono ........... 9
Index Satisfaction Of Public Service Quality BPS In The Province Of
Central Kalimantan
Lyra Asaria, Helen Lusiana, Elmalia Tara, Gundik Gohong, Renhart Jemi,
Prima, Eldy Indra Purnawan .......................................................................... 10
Readiness Of Small Medium Enterprises In West Sumatera Faces
ASEAN Economic Community
Erni Masdupi, Rahmiati, and Firman ............................................................. 11
The Analysis of Determinants Tourist Demand Through Sustainable
Ecotourism Development in Central Kalimantan Province
Irawan and Marhot H. Siregar ........................................................................ 12
Effect of the Work Plan, Working Targets and Work behavior through
Work Ethic employee at University of Palangkaraya
Lilyansi Sarah Duling, Usup Riassy Christa, Roby Sambung ....................... 13
Proposed Performance Management System For The Construction Unit
In An Indonesian Electric Company
Evanny Anatassia Asfinal A, Frans Risky Julifer Purba B,
Denny Nugrahadi C, Dermawan Wibisono D................................................ 14
The Effect of Usefulness, Ease of Use, risk and Trust Toward Behavior
Intention in Using Internet Banking
Robino Indan, Haris Satria ............................................................................. 15
Analysis of Integrated Performance Measurement System in PT. X Yuki Gradiannisa, Ni Made Yunita S. , Martua F. Purba, Dermawan
Wibisono ........................................................................................................ 16
The Influence Of User Satisfaction On E-Learning Management
System Usage Rahmiati ......................................................................................................... 17
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Determinant Factors Of Indonesian Manufacturing Listed Companies
Dividend Policy
Saiful And Gita Lidya .................................................................................... 24
The Role Of Intellectual Capital In The Implementation Of Corporate
Governance Hiras Pasaribu, Wisnu Yatimantoro, Swanto Sirait ...................................... 30
Factors Affecting Budgetray Slack On The Financial Firms In Bengkulu
City
Isma Coryanata............................................................................................... 39
Identifying The Influence Of Job Characteristics And Job Satisfaction
On Organizational Citizenship Behavior
Rini Sarianti; Rahmiati; Vidyarini Dwita ...................................................... 49
Corporate Governance Mechanism And Firm Performance Husaini Riska Puspita Sari ............................................................................. 54
Corporate Ownership, Corporate Characteristics And Tax
Aggresiveness In The Indonesian Manufacturing Company
Listyo Cahyo Purnomo & Payamta................................................................ 55
Determinant Factors Of Indonesian Manufacturing Listed Companies
Dividend Policy
Saiful, Gita Lidya ........................................................................................... 56
E-Commerce On The Actors Of Business Micro Small Medium In Order
To Improve Competitiveness Of SME Whyosi Septrizola, Se, Mm., Yunita Engriani, Se, Mm.,
Mike Triani, Se, Mm ...................................................................................... 57
Effect Of Leadership, Organizational Culture And Motivation Of Work
On The Performance Of Employees In The Department Of Energy And
Mineral Resources West Sumatra
Rino, Nur Aulia Rafika .................................................................................. 67
Finding Key Performance Indicators At Armament Industry In
Indonesia
Brian Lee, Rizki Lingga, Teja Pramesya Aransid.......................................... 84
Readiness Of Small Medium Enterprises In West Sumatera Faces Asean
Economic Community
Erni Masdupi, Rahmiati, and Firman ............................................................. 93
Going Global Strategy Of Leather Product Start-Up Company In
Indonesia (Case : Moosh Leather Indonesia)
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Ita Purwita Sundari, ST .................................................................................. 106
Corporate Governance Mechanism And Firm Performance
Usaini, Saiful, Riska Puspita Sari .................................................................. 107
Islamic Corporate Social Responsibility Disclosure And Firm
Performance Of Shari’ah Compliant Companies
Noorain Omar, Roshima Said, Nurul Fatihah Ilias ........................................ 114
Kuznet Curve Analysis For The Environment And Economy Of
Indonesia
Shanty Oktavilia, Firmansyah, Fx Sugiyanto ................................................ 115
Participatory Budgeting, Government Internal Control Systems And
Implementation Of Government Accounting Standards To Achievement
Of Good Government Governance Principles
Nila Aprila, Se., M.Si., Ak., Ca, Fenny Marietza,Se.M.Ak,
Baihaqi,Se.M.Si.Ak.Ca and Tasyah Ririzkita Reansyah H ........................... 116
Relationship Between Entrepreneurial Orientation, Achievement
Orientation And Business Performance Among Smes In Malaysia:
A Pls Analysis
Syed Shah Alam, Md Daud Ismail, Mst. Nilufar Ahsan, Mohammad
Masukujjaman ................................................................................................ 136
Factor Affecting Young Adults’ Intention To Involve Social
Entrepreneurship In Malaysia
Md Daud Ismail, Syed Shah Alam ................................................................ 156
Fair Value Accounting And The Cost Of Equity Capital Of Asian
Banks
Ashwaq Dignah, Radziah Abdul Latiff, Zulkefly Abdul Karim, Aisyah Abdul
Rahman .......................................................................................................... 168
Finance And Accounting Shared Services And Outsourcing Firms In
Malaysia: Growth And Challenges
Aini Aman ...................................................................................................... 185
Student Mobility And Knowledge Transfer: A Case In A Renowned
Public University
Mohd Dzul Azzwan, Ameera Ellyana Azhar ................................................. 199
Unit Trust Performance: Stock Selection Versus Market Timing
Abilities
Ruzita Abdul-Rahim, Rafidah Othman .......................................................... 211
Influence Of Service Quality On Customers’ Perceived Value:
An Empirical Study
Azman Ismail, Ilyani Ranlan Rose, Nurul Afiqah Foboy .............................. 227
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Kecekapan Dan Risiko Kecairan Instisusi Perbankan Di Malaysia
Muniroh Khalib, Aisyah Abdul-Rahman, Hawati Janor ................................ 239
Brain Gain Vs. Brain Drain: Rebalancing Human Capital Mobility
From The Macro And Micro Perspectives
Nor Liza Abdullah, Rosmah Mat Isa, Rasidah Arshad, Noradiva Hamzah,
Noor Azuan Hashim, Hazrul Izuan Shahiri, Liew Chei Siang ...................... 261
Mindfulness, Enterprise Systems Use And Work-Life Balance Yusasniza Mohd Yunus, Mohd Zaher Mohd Zain, Aini Aman ..................... 275
Export Strategy For Smes: Active Or Reactive Move?
Abu H Ayob ................................................................................................... 299
How Does Profit-Loss Sharing Affect The Soundness Of Bank During
Crises?
Mariani Abdul-Majid, Alireza Tamadonejad ................................................. 306
Persepsi Masyarakat Terhadap Pemilikan Mikroinsurans (Perception
Towards Microinsurance) Hendon Redzuan, Rubayah Yakob, Nurul Ain Abdul Hameed,
Hawati Janor .................................................................................................. 320
Impact Of Macroeconomic Policy Variables And Economic Freedom
On Malaysia GLC’s Stock Returns: An Analysis Of Augmented
Fama-French Three Factor Model
Zulkefly Abdul Karim, Mohd Azlan Shah Zaidi, Wan Noor Elani Binti
Wan Azizi ...................................................................................................... 338
Analisis Mengenai Hipotesis Keluk Alam Sekitar Kuznets di Negara
OIC
Mohd Adib Ismaila, Hainnur Aqma Rahimb ................................................. 351
Testing For Efficient Market Hypothesis Using Trading Rules For
Developing Market
Mehrdad, Hawati Janor, Hafizi Abdul Majid................................................. 366
Oil Fraction Of Pome For Commercial Use: Perceived By Industry
and End User
Retno Agustina Ekaputri, Budiyanto ............................................................. 384
Implications Of Social Entrepreneurship Training Business Model,
Based On Potential And Local Wisdom For Strengthening
The Economy In West Sumatera
Armida. S Dan Rahmat Richard .................................................................... 385
How Strategies Of A Business Start-Upmade Leather Can Compete
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In A Creative Industries By Using Swot Method & Balanced Scorecard
Analysis
Ita Purwita Sundari, Darmawan Wibisono .................................................... 388
Participatory Budgeting, Government Internal Control Systems And
Implementation Of Government Accounting Standards To
Achievement Of Good Government Governance Principles
Nila Aprila, Se., M.Si., Ak., Ca, Fenny Marietza,Se.M.Ak, Madani
Hatta,Se.M.Si.Ak.Ca, Tasyah Ririzkita Reansyah Harahap .......................... 398
Analisis Faktor-Faktor yang Mempengaruhi Kebijakan Penyaluran
Kredit Perbankan Di Indonesia
Robby Dharma, Lusiana, Rio Andika Putra................................................... 399
Strategy Map Formulation For Designing Strategic Plan In Indonesian
Transportation Organization
Fina Hafnika A, Okki Hamdani B, Roytama Januar Simbolon C, Dermawan
Wibisono D .................................................................................................... 401
The Impact of Manufacturing Industry Efficiency on the Indonesian
Economic and Welfare
Firmansyah, Wahyu Widodo ......................................................................... 407
The Intention Analysis of the Utilization and Use of Credit Analysis
Software : Unified Theory Of Acceptance And Use Of Technology
(UTAUT) Approach
MadaniHatta SE.M.Si.,Ak, Fenny Marietza,SE.,M.Ak, Nila Aprila,SE.,
M.Si.Ak.CA, Bayu Gumilang Saputra ........................................................... 408
True Nature of Supply Network Communication Structure: A Network
Analysis Comparative Study
Lokhman Hakim Osman ............................................................................... 409
Valuation Of Young Technology Company With Negative Earnings:
Study Case of Tesla Motors, Inc Pasthika Yoga Parmana, Subiakto Sukarno ................................................... 425
Analysis of Organizational Performance Measurement Zakat in
Jember
Nur Hisamuddin, Reza Alvionita ................................................................... 427
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PARTICIPATORY BUDGETING, GOVERNMENT INTERNAL
CONTROL SYSTEMS AND IMPLEMENTATION OF GOVERNMENT
ACCOUNTING STANDARDS TO ACHIEVEMENT OF GOOD
GOVERNMENT GOVERNANCE PRINCIPLES
NILA APRILA, SE., M.SI., AK., CA, FENNY MARIETZA,SE.M.AK,
BAIHAQI,SE.M.SI.AK.CA AND TASYAH RIRIZKITA REANSYAH H
Accounting Department
University of Bengkulu
Jl. WR. Supratman Bengkulu
[email protected], [email protected]
ABSTRACT
The research aimed at providing empirical evidence that there was positive effect
of participatory budgeting, government internal control system and
implementation of government accounting standard on the achievement of good
government governance principles. The principles was included participation,
accountability and transparency.
The population of this research was the entire of Regional Working Units (SKPD)
in Government of Rejang Lebong Regency. This research was a census. The
respondents was Head of Department, Agency, Office, Unit and who had position
as Secretary, Head of Division, Head of Sub Division or Head of Section. The
data were collected by using questionnaire. Analysis of the data used was multiple
linear regression analysis with SPSS.
The result of the research showed that participatory budgeting, government
internal control system and implementation of government accounting standard
had positive effect on the achievement of good government governance
principles.
Keywords : good government governance principle, participatory budgeting,
government internal control system, government accounting standard
INTRODUCTION
Globalization today makes all economic sectors such as public organization and
private organization to remodel their work to be optimal. Optimalization will be
achieve when organization using good governance concept in their organization.
The concept not only apply in private organization but also in public organization,
they are called good government governance. Indonesian government uses a
decentralized system in delegating responsibility, which is gives full responsibility
to local governments to manage their region. Regional autonomy is expected to
create governance, transperacy and fair so that sustainability will be achive and
also can accomodate the aspiration of all citizens.
The implementation of regional autonomy is the embodiment of good government
governance, which have three important key underlying namely participation,
accountability and transparency ( Badan Perencanaan Pembangunan Nasional,
2013: Halim dan Kusufi). The application of the principle of participation in
Indonesia is done in local planning and budgeting process, where each region has
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the right to be able to optimize the development and use of existing resources in
its region such as community of people to participate 2 in local development
planning. Participation of citizens in development planning will help local
government to figure out what is the major need to be prioritized. The regulation
that set participation of local people is list in Undang-Undang Nomor 32 tahun
2004 about local government and Undang-Undang Nomor 25 tahun 2004 about
Nasional Development Planning System that explain about participation of local
people to meet good government governance principles.
The next important key to meet good government governance is accountability.
There is regulation to set this such as Government Regulation no 60, 2008 about
government internal control system. The regulation have a goal to control
government activity to maintain synergy between government objectives and
implementation. Good Government will be achieve when government disclose
their performance in the form of financial statements. Presentation and preparation
of financial statements has been stipulated in government regulation no. 71 year
2010 concerning government accounting standards. . This standard adopts the
accrual basis of accounting records and also the cash to the accrual , with the aim
of giving information that is more accurate , transparent and accountable . Such
information will be measuring the performance of government and the public can
directly monitor the government's performance is in line with the objectives when
planning. In addition to Government Regulation No. 71 Year 2010 , has issued
Minister Regulation No. 64 Year 2013, which set the Governmental Accounting
Standards Implementation of Accrual Based on Local Government .
The application of accrual accounting standard is important and mandatory
because the principles of cash basis is not relevant to create a government of good
governance. The key of development in the governance of public sector for over
15 years is strong encourangement by international institution such as the
organization for economic cooperation and development (OECD), the
international monetary fund (IMF) and the world bank to replace cash basis to
accrual basis ( Halim and Kusufi,2013:204). This situation have an affect
indonesian government accounting standards to apply accrual basis. The standard
is important to achieve better governance in Indonesia, but there are a lot of
challenges that will be faced during the implementation. The exitence of unethical
behaviors and actions that will lead to dysfunctional behavior such as corruption,
collusion and nepotism.
In Bengkulu, specially in rejang lebong government, there are findings of official
travel funds to swallow the state losses of Rp.4.5 billion that committed by 30
members of parliament rejang lebong. They uses the money to travel to west
sumatra and riau for official travel. But the fact says they never go to west
sumatra and riau, they make a false evidence and uses that money for they private
consumes. That corruption case has been reported to the court and reported the
corruption eradication commision (KPK) (Radar Nusantara, 2013)
Based on examination by BPK RI representative of Bengkulu, opinion of financial
statement of rejang lebong has not changed. The last few years between 2008 and
2013, they get fair with exception opinion. BPK RI says that the weakness of
rejang lebong government is internal control systems. And the problems is
completion of data collection of fixed assets at SKPD and reconciliation and
verification of asset has not been done. Another problem is the differences in
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recording of assets in each of the asset manager between general section and
equipment and finance department (Pemdakab rejang lebong, 2014). 3
The phenomenon can be interpreted that government has not maximized in
extending their government. The role of society in the development process is
very important for achievi better governance because the society can moitor the
government‘s work from planning to reporting. The government could increase
accountability and transparenct of performence supported by internal control
systems that has been designed with government accounting standards.
Furthermore participatory in budgetary planning, optimlization in implementation
of government accounting standards in accordance with rules of government is
expected to create a governance in accordance with the principles of good
government governance.
RESEARCH QUESTIONS
Based on the introduction, the problemsof the research are as follows:
1. Is participatory budgeting has a positive influence on the principles of good
government governance?
2. Is government internal control systems has a positive influence on the acieving
of principles of good government governance?
3. Is implementation of government accounting standard has a positive influence
on the achieving of principles of good government governance?
RESEARCH OBJECTIVES
From this research, the research goal are:
1. To provide empirical evidence that the Participatory Budgeting positive
influence on the Achievement of Principles of Good Government Governance.
2. To provide empirical evidence that the Government Internal Control System
Achieving a positive influence on the Principles of Good Government
Governance.
3. To provide empirical evidence that the implementation of Government
Accounting Standards Achievement positive influence on the Principles of Good
Government Governance.
LITERATURE REVIEW
1. Participatory Budgeting At this time, the local government budgeting in Indonesia known mechanisms of
participatory budgeting. Budgeting is a process or method for preparing a budget
(Mardiasmo, 2002: 61). While understanding the participatory specified in
Government Regulation No. 8 of 2008 on Stages, Procedures Preparation, Control
and Evaluation of the Implementation Plan for Regional Development is the right
of people to be involved in every stage of the process of regional development
planning and are inclusive of vulnerable groups marginalized, through a special
line of communication to accommodate the aspirations of communities who do
not have access to policy-making.4
The concept itself is different participatory budgeting with participatory budgeting
in the business enterprise. Budgeting in government are not entirely dependent on
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the employee. In government organizations, employees or bureaucrats assume
accountability double (dual accountability), which is responsible to the head of the
organization or the head of the region and also to the community or public
(Abdullah, 2008).
2. Government Internal Control Systems According to Arens et al. (2012: 316) internal control is a system consisting of
policies and procedures designed to obtain reasonable assurance management that
the company achieve its goals and objectives. While understanding the internal
controls in quotation International Auditing Standard 315 paragraph 4c (in
Tuanakotta, 2013: 350) is a process designed, implemented and maintained by
TCWG (Those Charge With Governance), the management and other employees
to provide assurance that adequate on the achievement of the entity regarding the
reliability of financial reporting, effective and efficient operations and compliance
with legal and statutory provisions.
In Government Regulation No. 60 of 2008 that the government's system of
internal control consists of five elements, namely the control environment, risk
assessment, control activities, information and communication and monitoring of
internal control. According to Arens et al. and the International Auditing Standard
315 (in Tuanakotta, 2013: 355) also consists of five elements together to achieve
effective internal control is Control Environment, Risk Assessment, Information
and Communication Systems, Control Activities and Monitoring.
3. Implementation of Government Accounting Standards \
Law Number 17 Year 2003 on State Finance of Article 32 mandates that the form
and content of the report accountability of APBN / APBD prepared and presented
in accordance with Government Accounting Standards. The Government
Accounting Standards drawn up by the Government Accounting Standards
Committee that is independent and is set by government regulation after having
first received the judgment of the BPK.
While the Government Accounting Standards (SAP) is the accounting principles
applied in preparing and presenting the financial statements of the government.
SAP Based Accrual as described in Government Regulation No. 71 Year 2010 is
the SAP recognizes revenues, expenses, assets, debt and equity in the financial
reporting of accrual, as well as recognizing revenue, expenditure and financing in
the reporting of budget implementation on the basis set out in the Budget /
Budgets. While SAP Accrual Based Into Cash is SAP recognizes revenue,
expenditure and cash-based financing and recognizes the assets, debt and equity
fund accrual basis.
4. Achievement of Principles of Good Government Governance Definition of good governance itself is often interpreted as good governance.
Institute of Public Administration and Agency for Financial Supervision and
Development in Module Accountability and Good Governance (2000: 6) explains
that good governance has two orientations, the first orientation of the ideal state
which is directed to the achievement of national goals and second orientations
functioning government ideally are effective and efficient in its efforts to achieve
national goals. While Word Bank mensinonimkan good 5 governance in the
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implementation of development management of solid and responsible in line with
the democratic and efficient market, the avoidance of any allocation of investment
funds that measure, the prevention of corruption both political and administrative,
run budgetary discipline as well as the legal and political frameworks for the
growth activity of entrepreneurship , UNDP itself gives the sense of good
governance as synergistic and constructive relationship between government, the
private sector and the public.
5. Participatory budgeting and Achievement Principles of Good Government
Governance As a form of creating good governance (good government governance), the
government must apply the principles which form the basis for building a fair and
clean government. In accordance with the principle of autonomous applied by the
government, give full rights to each area to build each area according to the needs
in each region. Such policies provide a space for the public to be directly involved
in the development process by participating in budget planning.
Encourage and provide space for the public to be directly involved in the budget
planning process, which is in line with the principle of participation in
governance, good government (Local Government Support Program, 2009: 7).
This community involvement can indirectly create transparency in the scope of
government and increase the accountability of government work that has been
undertaking the community to carry out the work program in accordance with the
plans that have been prioritized with the communities. Thus participation in
accordance with the principles of participatory budgeting, transparency and
accountability to create good governance (good government governance).
H1: Participatory Budgeting positive influence on the Achievement of Principles
of Good Government Governance.
6. Internal Control System and the Government of Achievement Principles of
Good Government Governance To use the budget to run the program in accordance with the aspirations of the
people, the necessary internal control systems in government work environment.
This system aims to achieve effective financial management, efficient,
transparent, and accountable asserted in Government Regulation No. 60 of 2008.
Thus the purpose of applying this system in accordance with the principles of
good government governance that promotes accountability and transparency in
government performance. Due to the implementation of the activities of
government, sometimes not in line with the goals and objectives to be achieved.
Therefore the need for internal systems that can align the goals and processes.
Direct accountability and transparency of government performance will improve
with the control system in the working environment. Because the government as
the run will execute its mandate according to the plan with the community. In
other words, this system can strengthen the performance and accountability of
government to the public, and strengthen public confidence in the government.
H2: Government Internal Control System Achieving a positive influence on the
Principles of Good Government Governance 6.
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7. Implementation of Government Accounting Standards and Achievement
Principles of Good Government Governance Creating a government in accordance with the principles of good governance
necessary continuity between planning, execution and reporting that upholds the
public interest, not the interests of the government, as charged in carrying out
governmental functions. Community participation in planning and budgeting
processes, not merely limited to that. The community wants transparency and
accountability from the government on how the implementation of the initial
planning and how the use of financial resources from the budget allocation has
been established to carry out development programs. It must be drawn up
government in the form of financial statements.
Government Accounting Standards form the basis of reporting entities in
preparing the financial statements, as well as being the basis for the users of
financial statements to understand the information presented in the financial
statements. Thus each reporting entity is obliged to report the activity efforts that
have been made and the results achieved in the implementation of a systematic
and structured in a reporting period.
Thus the implementation of the standards used in synergy with the principles of
good government governance. It can be said that the preparation of financial
statements in accordance with applicable standards can achieve good governance.
H3: Implementation of the Government Accounting Standards Achievement
positive influence on the Principles of Good Government Governance
8. Framework
Based on the hypothesis that has been developed, the relationship between
Participatory Budgeting, Government Internal Control System and
Implementation of the Government Accounting Standards Achievement
Principles of Good Government Governance can be described as a framework in
this study.
Participatory Budgeting
H1+ +=++=+
H2+ Achievement of Principles of
Good Government Governance
Government internal Control System
H3+ Implementation of Government accounting Standards
Picture 1 Framework 7
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METHODOLOGY
1. Population and Sample The population in this study is the work units (SKPD) in the Government of
Rejang Lebong, as the unit of analysis of the organization to be studied. In this
study the entire population to be studied or referred by the census (census) is the
entire SKPD be studied consisting of 40 (forty) on education by Circular No.
180/08 / P8 on the Application of Rejang Lebong Regional Regulation Number 3
Year 2014 concerning Third Amendment Rejang Lebong Regional Regulation
No. 3 of 2008 on the Organization and regional work Rejang Lebong.
The respondents in this study are government officials with the position as Head
of Department, Agency, Office, Unit, and who served as Secretary, Head of
Division, Head of Sub Division or Section Chief, for his part in planning the
budget and are thought to have an understanding of the situation and conditions
that is in the scope of work on education. In order to represent all sectors in
Rejang Lebong, respondents drawn at each SKPD is 5 (five) respondents.
2. Variables Operational Definition and Measurement a. Achivement of Principles of Good Government Governance
Principles of Good Government Governance is the principle underlying the
achievement of good governance in the work environment of government, namely
participation, accountability and transparency (National Development Planning
Agency, 2013; Halim and Kusufi, 2013). Indicators in measuring the principles of
participation, accountability and transparency that was developed by the National
Development Planning Agency (2007). Variables measured using a questionnaire
consisting of 7 (seven) the questions using a Likert scale with five points
assessment: (1) strongly disagree, (2) disagree, (3) do not argue, (4) agrees and (5)
very agree.
b. Participatory Budgeting
Participatory budgeting is the budget planning process with the cooperation
between local governments and communities, which will be viewed from the
perspective of the government. This variable was measured using a questionnaire,
which explains the success of such instruments participatory budgeting covers a
lot of community involvement, effectiveness budgeting channels, or solutions
targeting performance and accuracy of resource allocation in the budget planning
process. The questionnaire used from research conducted by Hidayat (2011) and
adapted to this study. The instrument consists of 6 (six) the questions using a five-
point Likert scale with ratings: (1) strongly disagree, (2) disagree, (3) do not
argue, (4) agrees and (5) strongly agree.
c. Government Internal Control System
Government Internal Control System is designed and implemented policies in the
government's internal environment that can align between the objectives and
implementation of financial management so as 8 achieve effective, efficient,
transparent and accountable. The indicators used in this research is the
Government Regulation No. 60 Year 2008 regarding Government Internal Control
System. This variable was measured using a questionnaire, in which the
instrument describes the application of the elements of the internal control system
includes the control environment, risk assessment, control activities, information
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and communication, and monitoring of internal control. This instrument consists
of 26 (twenty-six) the questions using a Likert scale with five points assessment:
(1) strongly disagree, (2) disagree, (3) do not argue, (4) agrees and (5) strongly
agree to.
d. Implementation of Government Accounting Standards
Government Accounting Standards is a guideline that is applied in preparing the
financial statements and penyajikan in government. The indicators used in this
research is the Government Regulation No. 71 Year 2010 concerning Government
Accounting Standards. This variable was measured using a questionnaire, which
describes the implementation of such instruments on Governmental Accounting
Standards that covers fullest purposes of the application of 12 (twelve)
Government Accounting Standards. The questionnaire used from research
conducted by Nurhayati (2012) and adapted to this study. The instrument consists
of twelve (12) the questions using a five-point Likert scale with ratings: (1)
strongly disagree, (2) disagree, (3) do not argue, (4) agrees and (5) strongly agree.
3. Data Collection Method The data used in this study are primary data. Primary data collection using direct
surveys and the instruments used are questionnaires. Questionnaires will be
distributed directly to the respondents that government officials at the regional
work units (SKPD) in the Government of Rejang Lebong as locations in this
study. Completed questionnaires taken as soon as possible in accordance with the
agreement. After the questionnaires collected, the data that has been obtained is
ready to be processed.
4.Data Analysis Method
a. Descriptive Statistics
Descriptive statistic is a method of organizing, summarizing and presenting the
data in a way that is informative (Lind et al., 2007: 6). Size used in the description
of the other frequencies, central tendency (mean, median and mode), dispersion
(standard deviation and variance) and the correlation coefficient between the
study variables (Indriantoro and Supomo, 2002: 170).
b. Test of Quality Data
Validity test
Validity test used to measure whether a valid or invalid questionnaires (Ghozali,
2013). The technique used to test the validity is to use Pearson Correlation
coefficient. Data is said to be valid if the correlation 9
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between the scores of each of the questions with a total score of each constructs or
variables are significant at the 0.05 level, the question is said to be valid (Ghozali,
2013).
Reliability test
Measurement reliability is evidenced by the consistency or stability test that
shows how well items that measure a unified concept into a set (sekaran 2006:
177) .. Indicators for reliability test is when the value of Cronbach Alpha> 0.70
indicates instrument used reliable (Ghozali, 2013).
c.Classical Assumption Test
Normality Test
Normality test aims to test whether the regression model, or residual confounding
variables have a normal distribution, a good regression model is to have a data
distribution normal or near normal (Ghozali, 2013). To test whether the data were
normally distributed or not, can be done using statistical analysis, namely the
Kolmogorov-Smirnov test criteria Test with α = 0.05. If the sign ≥ α means the
data samples taken normally distributed, otherwise if the sign ≤ α means the data
samples taken were not normally distributed (Ghozali, 2013).
Multicollinearity Test
Multicollinearity test aims to test whether among the independent variables have a
great relationship or not. To detect the presence or absence multicoloniarity in the
regression model is to see the value of tolerance and the opponent Variance
Inflation Factor (VIF). Typical values are used to indicate the presence
multicoloniarity is the tolerance value <0.10 or equal to the value of VIF> 10,
whereas if the value of tolerance> 0.10 and VIF <10 then there will be no
multicollinearity between the independent variables (Ghozali, 2013).
Heteroskidastity Test
Heteroscedasticity test aims to test whether the regression model occurred
inequality residual variance from one observation to another observation, a good
regression model is not the case heteroskedastisitas (Ghozali, 2013). The method
used to detect heteroscedasticity is Glejser Test. This test compares the
significance of this test if the result is sign> 0.05 (5%), it can be concluded there
is no heteroscedasticity in the regression model (Ghozali, 2013).
c. Hypothesis Test
In this research hypothesis testing is done by using multiple regression analysis
begins with a look at the coefficient of determination (R2), look at the feasibility
of the model and then to test the hypothesis. The regression model in this study
are: 10
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GGG = α + ß PP + ß SPIP + ß SAP + e
Dimana :
GGG = Achivement of Principles of Good Government Governance
α = constant
ß1 = regression variable coefficient particapatory budgeting
ß2 = regression variable coefficient government internal control system
ß3 = regression variable coefficient implementation of government accounting
standard
PP = Participatory budgeting
SPIP = Government internal control system
SAP = Implementation of government accounting standard
e = error
1. Coefficient of Determination
The coefficient of determination aims to find out how large a percentage
contribution of the independent variable on the dependent variable can be seen
from the magnitude of the coefficient of determination (R2). More and R2 close to
0, the smaller the ability of all independent variables in explaining changes in the
value of the dependent variable, the R2 close to 1, the greater the influence of all
independent variables on the dependent variable (Ghozali, 2013).
2. Feasibility Model
To find out whether the model used in the regression has been appropriate or
feasible (goodness of fit model) to see significant value of F statistic.
3.Hypothesis testing
Hypothesis test will show how far the influence of the independent variables
individually in explaining the variation of the dependent, the determination to find
out the hypothesis is accepted or rejected by looking at the value of the probability
or significant value t (Ghozali, 2013). In this study by using a significant level (α)
of 5% (0.05), the conclusion of the third test the hypothesis H1, H2 and H3 are
based on:
1. If the significant value t <0.05, the H1, H2 and H3 accepted. It can be
concluded that Participatory Budgeting, Government Internal Control System and
Implementation of the Government Accounting Standards have a positive
influence on the Achievement of Principles of Good Government Governance.
2. If the significant value of t> 0.05, the H1, H2 and H3 rejected. It can be
concluded that Participatory Budgeting, Government Internal Control System and
Implementation of the Government Accounting Standards have a negative effect
on the Achievement of Principles of Good Government Governance. 11
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EMPIRICAL RESULT
1. Descriptive Statistics From the results of descriptive statistical analysis can know all the variables have
a value of the actual average is greater than the average value theoretically
showed that respondents gave a good rating for all variables in the study of
Participatory Budgeting, Government Internal Control System, implementation of
Government Accounting Standards and Achievement Principles of Good
Government Governance.
2. Quality Test Data Validity Test
Based on the results, all items variable question Participatory Budgeting,
Government Internal Control System, implementation of Government Accounting
Standards and Achievement Principles of Good Government Governance is at a
significant level of 0.01 is worth 0,000. Thus the significant results that are less
than 0.05 can be stated that all the instruments of the variables used in this study
is valid.
Reliability Test
From the test results, the value of Cronbach's Alpha for the instrument items
variable question Participatory Budgeting provide value 0,782, to the instrument
variable Government Internal Control System gives the value 0.931, the
instrument variable implementation of Government Accounting Standards provide
value 0,806 and instrument variables Achievement Principles of Good
Government Governance value 0.817. From the results of Cronbach's Alpha value
is greater than 0.7 it can be concluded that all of the items in question this study
show consistency or reliability. Thus the instruments used in this study revealed
reliable.
3. Classic assumption test
Normality Test
The results show demonstrate the value Asymp. Sig. (2-tailed) of 0.077 for the
variable Participatory Budgeting, amounting to 0.121 to the variable Government
Internal Control System, amounting to 0.255 to the variable implementation of
Government Accounting Standards and amounted to 0.078 for the variable
Achievement Principles of Good Government Governance. That is the
significance of each variable is greater than 0.05. Thus it can be stated that the
regression model in this study had normal distributed residuals.
Multicollinearity Test
The results show note the value of tolerance to variable Participatory Budgeting is
0.731 with a degree of VIF at 1,368 while the variable Internal Control System of
the Government of the value of tolerance of 0.764 with a degree of VIF at 1.309
and variable implementation of Government Accounting Standards have a value
tolerance of 0.687 with a degree of VIF for 1,456. These results indicate all
independent variables have a 12 tolerance value greater than 0.10 and less than the
VIF level of 10. It can be concluded that the regression model used in this study
there was no trouble multikolinearitas, meaning between the independent
variables do not have a relationship or not bound.
Heteroskedasticity Test
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Based on test results, obtained significance value of 0.580 for the variable
Participatory Budgeting, amounting to 0.790 to the variable Government Internal
Control System and of 0.375 for the variable implementation of Government
Accounting Standards. From the results of this testing are known significance
value greater than 0.05. It can be concluded that the regression model used in this
study does not happen heteroskedastisitas, meaning that a residual variance of the
observations to other observations are fixed or called homoscedasticity.
4. Hypothesis Testing From the test results of multiple linear regression, gives the value of variable
coefficients Participatory Budgeting at 0.220, Government Internal Control
System at 0,365 and the implementation of Government Accounting Standards
amounted to 0.388 indicates that any increase each variable the unit will result in
an increase in the variable Achievement Principles of Good Government
Governance of the coefficient value of each of these variables. This shows a direct
correlation between the variables Participatory Budgeting, Government Internal
Control System and Implementation of the Government Accounting Standards
Achievement variable Principles of Good Government Governance. So the higher
implementation of Participatory Budgeting, Government Internal Control System
and Implementation of the Government Accounting Standards, the higher the
level of Achievement Principles of Good Government Governance.
Based on the test results of the regression equation known statistical F value of
49.187 with a significance of 0.000 less than 0.05. It can be concluded that the
regression equation as feasible or compliance (goodness of fit model). The test
results for the regression equation in this study also gives the coefficient of
determination (R2) of 0.603. This value indicates that the variable ability
Participatory Budgeting, Government Internal Control System and
Implementation of the Government Accounting Standards explain the variable
Achievement Principles of Good Government Governance of 60.3% while the rest
influenced by other factors outside the model used.
1.First Hypothesis Testing (H1)
Based on the results of hypothesis testing significant value t is 0.004 less than
0.05. It can be concluded first hypothesis in this study received. This suggests that
the Participatory Budgeting positive influence on the Achievement of Principles
of Good Government Governance.
2.Second Hypothesis Testing (H2)
Based on the results of testing hypotheses statistically significant value is 0,000 t
less than 0.05. It can conclude the second hypothesis in this study received. This
hypothesis results indicate that the Government Internal Control System
Achieving positive influence on Principles of Good Government Governance. 13
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3.Third Hypothesis Testing (H3)
Based on the results of testing hypotheses statistically significant value is 0,000 t
less than 0.05. It can be concluded that the third hypothesis in this study received.
These results demonstrate the Government Accounting Standards Implementation
positive influence on the Achievement of Principles of Good Government
Governance
5. Result a. Influence of the Participatory Budgeting Principles of Good Government
Governance on Achievement of Good Goverment Governance Principles.
Based on the results of the first hypothesis testing , the results proved that
participatory budgeting has a positive influence on the achievement of the
principles of good government governance. This shows that by implementing
participatory budgeting in local governments can achieve the principles of good
government governance. The better participation in budget planning the better the
governance for implementing the principles in realizing good governance.
Conversely the lower the participation in the implementation of the budget
planning also lower the government in achieving good governance because it has
not applied the principles underlying. These results are consistent with previous
studies conducted by Karmila (2009) and Hidayat (2011) that the application of
participatory budget planning in accordance with the principles of good
government governance.
The results of research conducted in accordance with the purpose of implementing
government budget planning berpartisipatif namely to embody the principles of
good government governance (Bappeda Rejang Lebong, 2014). Applying
participatory budgeting can improve and encourage cooperation between local
governments and communities to be directly involved in development planning in
their respective areas. Other benefits of participatory budgeting according to the
Local Government Support Program (2009: 7) is to increase transparency and
accountability because the public can receive information on budget planning, so
as to prevent financial fraud area. This will further tighten the control mechanisms
that can be implemented immediately, starting from planning, without having to
wait for an error or misappropriation occurred.
Research conducted at the Government Rejang Lebong, has implemented
participation in budget planning by involving the public in a forum Development
Planning Meeting (Musrenbang) and has effectively implement participatory
budgeting with good cooperation between local governments and communities. It
is hoped local governments can further enhance development planning by
promoting public awareness to jointly build local governance in order to create
better. It can form a development that is oriented towards output and outcome in
accordance with the interests and needs of the public.
In addition it is expected to further improve the effectiveness of participatory
budget planning, because the budget planning mechanism that refers to
Government Regulation No. 58 of 2005 on Regional Financial Management that
explains the mechanism proposed budget planning from the start until a budget
was passed. According to Hidayat (2011) the potential for conflict of interest is
immense. Resulting in up to ratification of the budget is very likely to change the
value of the budget that had been planned in advance. On 14 that basis it can be
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said that the budget planning process refers to a system in which the bottom-up
mechanism can be less bermanfaaat and inefficient. Therefore, the effectiveness
of budget planning is very important.
From the results of research conducted in Rejang Lebong Government has
implemented control systems in conducting government activity, but there are still
some who have not been optimal control system implemented in several
government agencies. As in the control environment in terms of the preparation
and implementation of sound policies on human resource development is still not
optimal performed. For the risk assessment carried out activities not optimal risk
identification and risk analysis to determine the impact of such risks. Furthermore,
control activities such as authorization for transactions or events that are
important and restrictions on access to resources and records have not been
optimally implemented. For information and communication is optimal in
implementing systems for the control and monitoring have not been optimal in
conducting a separate evaluation, Review and test the effectiveness of the internal
control system that has been designed.
Some weaknesses of the internal control system, providing input to government
agencies in Rejang Lebong in order to further improve the application of control
systems that have been set up and repair systems are not optimal in practice.
Based on the results of research conducted should optimize policies to improve
the quality of employees, carrying out the identification and analysis of risks to
achieve more effective performance, implement authorization for every
transaction by applying and communicating the provisions of the authorization to
all employees, impose restrictions on access to resources and recording by
providing access only to authorized employees, and also carry out a separate
evaluation of the effectiveness of the control system by the internal control
official government or external party government. Thus the government agencies
are expected to improve the implementation of internal control system to make
governance better
b. Influence of Implementation of the Government Accounting Standards on
Achievement of Good Government Governance Principles Based on the results of testing the third hypothesis has been proved that the
implementation of government accounting standards have a positive effect on the
achievement of the principles of good government governance. With the
implementation of government accounting standards could improve the
achievement of the principles of good government governance. The better the
application of accounting standards rule the better the governance for
implementing the principles in realizing good governance. Conversely the poor
application of accounting standards, the government is getting worse also the
government in achieving good governance because it has not been applying the
principles of good government governance. These results are consistent with
previous studies conducted by Nugroho (2012) and Sari (2013) that the positive
influence the implementation of government accounting standards towards the
achievement of the principles of good government governance.
Research has been done in Rejang Lebong Government, has implemented
accounting standards with good governance. It is expected the Local Government
pay more attention to the application of accounting 15
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standards applicable rule, in order to improve the quality of financial reporting as
a form of accountability in creating governance better.
Results of this study was consistent with the purpose and role of government in
shaping the rules of the applicable standards for financial reporting that has been
stipulated in Government Regulation No. 71 Year 2010 concerning Government
Accounting Standards. As for the role financial reporting is a form of
accountability that is accountable for the management of resources as well as
policy implementation is entrusted to entities reporting in achieving the goals set
periodically. In addition, as a form of transparency that provide financial
information that is open and honest to the public based on the consideration that
the public has a right to find out openly and comprehensively on government
accountability in the management of the resources entrusted to him and his
obedience to the laws and regulations.
This shows that the implementation of government accounting standards in
accordance with the principles of good government governance. Thus the regional
government to realize good governance in the area of financial management,
applied to prepare financial statements follow the standards. It deals with Law
Number 17 Year 2003 on State Finance of Article 32 which mandates that the
form and content of the report accountability of APBN / APBD prepared and
presented in accordance with Government Accounting Standards applicable.
CONCLUSION
a. Conclusion Based on the research results can be concluded as follows:
1. Participatory Budgeting has a positive influence on the Achievement of
Principles of Good Government Governance. Where the better implementation of
participatory budgeting, the achievement of the principles of good government
governance will be increasingly realized.
2. Internal Control System The government has a positive influence on the
Achievement of Principles of Good Government Governance. Where further
enhanced internal control system of government, it also increases the achievement
of the principles of good government governance.
3. Implementation of the Government Accounting Standards have a positive
influence on the Achievement of Principles of Good Government Governance.
Where the better implementation of government accounting standards, the
principles of good government governance will be achieved.
b. Implications Research This study will be very useful if the results can be used as consideration for the
increase or improvement. The implications of this research are as follows:
1. For local government, the results of this study can be used as an evaluation for
government agencies in this regard is the work units (SKPD) in order to further
improve the performance starting from planning, implementation to reporting as a
form of Local Government is undertaking the parties and the trust of the public.
By increasing the budget planning more berpartisipatif, improve control systems
in the scope of the government's internal and also improve the quality of financial
reporting by implementing government accounting standards in force, so as to
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achieve the performance of a more accountable, transparent and participatory in
accordance with the principles in achieving governance good governance (good
government governance).
2. For the Community, the expected results of this research can raise public
awareness in order to engage in the process of regional development, as a way of
governance in realizing better.
3. For Academics, with regard to the development of government accounting
accounting particular, this research has proved that the Participatory Budgeting,
Government Internal Control System and Implementation of Government
Accounting Standards have a positive influence on the Achievement of Principles
of Good Government Governance. So the results of this study are expected to
encourage and enrich research in the field of public sector accounting and can be a
reference for further research.
c.Limitation Research Research conducted has limitations in the study, as follows:
1. Some work units (SKPD) in this study was not sampled due to not getting
permission research, so the results are not complete for all regional work units.
Further research is expected to expand objects in all working units (SKPD) as the
unit of analysis of the organization to be studied.
2. This study has not revealed all the variables that can affect the achievement of
the principles of good government governance. To follow up on this study, it can
add another variable that can enhance the achievement of the principles of good
government governance. Furthermore, it can take the principles contained in the
United Nations Development Program (UNDP) as the principle of responsiveness
(responsiveness), efficiency and effectiveness (efficiency and effectiviness) can
add the use of information technology in achieving the government's performance
is able to answer the changing demands effectively. This is in accordance with
Government Regulation No. 56 Year 2005 concerning Regional Financial
Information System that in order to follow up the implementation of the
development process in line with the principles of good governance (good
governance), the Local Government shall develop and exploit advances in
information technology to improve the ability to manage local finance and
distribute financial information to the public services area.
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Appendix
Table1
Descriptive
Statistic
Variable
N Teoritic Actual Deviance
Standard
Min Maks Mean Min Maks Mean
Participatory
Budgeting 101 6 30 18 21 30 25,62 2,513
Government
Internal
Control
System
101 26 13
0 78 72 130
110,2
5 10,350
Implementati
on of
Government
Accounting
Standard
101 12 60 36 38 60 49,63 3,797
Implementati
on of Good
Government
Governance
principles
101 7 35 21 18 35 29,77 3,124
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