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Referensi

Halaman ini memuat berbagai referensi atau kepustakaan yang diharapkan bermanfaat untuk memahami keuangan negara/daerah dan akuntansi bisnis (secara umum), serta sebagai sumber berbagai rujukan untuk tujuan penelitian (misalnya untuk penyusunan skripsi, tesis, atau disertasi) atau pengembangan wawasan keilmuan. Di halaman ini rekan-rekan pembaca dipersilahkan mendonlod beberapa buku, jurnal, dan working paper secara GRATIS. Saya memperoleh referensi ini dari internet dan hanya bermaksud menyebarluaskan kepada rekan-rekan pembaca.

  1. Mohon referensi ini tidak dikomersialkan (tidak boleh diperjualbelikan).
  2. Untuk mendonlod, silahkan klik nama penulis.
  3. Untuk membaca dokumen yang telah didonlod mungkin rekan-rekan membutuhkan program WINRAR (donlod di sini) dan DJVU reader (donlod di sini).

Halaman Referensi ini mencakup:

  • Artikel (=tulisan konseptual atau hasil riset empiris yang telah dimuat dalam jurnal ilmiah) yang berkaitan dengan: Positive Accounting Theory, Agency Theory di Sektor Publik, Auditing di Sektor Publik, Capital Budget di Pemerintahan, dan Participative Budgeting.
  • Jurnal: OECD Journal on Budgeting, Review of Quantitative Finance and Accounting (RQFA), dan International Journal of Auditing (IJAu).
  • Buku-buku (Accounting, Auditing and Internal Auditing, Budgeting and Public Finance);
  • Laporan-laporan
  • Materi-materi pelatihan

Artikel dan Jurnal

Pengantar: Sub-halaman Jurnal-Jurnal ini memuat beberapa jurnal (periodicals) yang berhubungan dengan pengelolaan keuangan sektor publik (public sector financial management) dan akuntansi sektor publik (public sector accounting).

Positive Accounting Theory

Teori akuntansi positive (positive accounting theory) merupakan perspektif (paradigma) yang saat ini menjadi mainstream dalam riset dan pengembangan teori akuntansi. Teori ini pertama sekali dikemukakan oleh Watts & Zimmerman pada tahun 1979 dan mendapat posisi mapan setelah mereka menulis buku berjudul Positive Accounting Theory pada tahun 1986. Makalah yang disajikan dalam Simposium Nasional Akuntansi (SNA) sebagian besar merupakan hasil penelitian dengan menggunakan pendekatan ini.

Berikut disajikan links artikel-artikel yang menjelaskan atau menggunakan PAT yang dimuat dalam jurnal terkenal dan paling sering digunakan sebagai referensi dalam penelitian akuntansi di bisnis, khususnya untuk penelitian tesis dan disertasi. Semoga bermanfaat.

  1. Watts (1979) The Demand for and Supply of Accounting Theories: The Market for Excuses. Accounting Review.
  2. Watts (1978) Towards a Positive Theory of the Determination of Accounting Standards. Accounting Review.
  3. Watts (1990) Positive Accounting Theory: A Ten Year Perspective. Accounting Review.
  4. Whittington (1987) Positive accounting: A review article. Accounting and Business Research.
  5. Sterling (1990) Positive accounting: An assessment. Abacus.
  6. Mattessich (1992) On the history of normative accounting theory: Paradigm lost paradigm regained. ABFH.
  7. Williams (1989) The logic of positive accounting research. Accounting, Organization, and Society.
  8. Liberty (1986) Labor Union Contract Negotiations and Accounting Choices. Accounting Review.
  9. Christenson (1983) The Methodology of Positive Accounting. Accounting Review.
  10. Lamm-Tennant (1994) Incentives for Discretionary Accounting Practices-Ownership Structure, Earnings, Size, and Taxation. The Journal of Risk and Insurance.
  11. Watts (1983) Agency Problems, Auditing, and the Theory of the Firm-Some Evidence. Journal of Law ad Economics.
  12. Hines (1988) Popper’s Methodology of Falsificationism and Accounting Research. . Accounting Review.
  13. Boland (1992) Criticizing positive accounting theory. Contemporary Accounting Research.
  14. Ohlson (1998) Accrual Accounting and Equity Valuation. Journal of Accounting Research.
  15. Mouck (1990) Positive accounting theory as a Lakatosian research programme. Accounting Business Research.
  16. Bricker (1989) An Empirical Investigation of the Structure of Accounting Research. Journal of Accounting Research.
  17. Beaver (2002) Perspectives on Recent Capital Market Research. Accounting Review.
  18. Zimmerman (1977) The Municipal Accounting Maze-An Analysis of Political Incentives. Journal of Accounting Research.
  19. Beaver (1987) The Properties of Sequential Regressions with Multiple Explanatory Variables. Accounting Review.
  20. Morgan (1993) The new accounting research-On making accounting more visible. AAAJ.
  21. Gu (2005) What Determines the Variability of Accounting Accruals. RQFA.
  22. Tinker (1982) The normative origins of positive theories-Ideology and accounting thought. AOS.
  23. Hines (1989) The Sociopolitical Paradigm in Financial Accounting Research. AAAJ.

Agency Theory di Sektor Publik

Berikut disajikan links untuk artikel-artikel dari jurnal dan papers yang menjelaskan atau menggunakan teori keagenan (agency theory) di sektor publik, khususnya institusi pemerintahan, seperti yang terkait dengan korupsi dan penganggaran publik. Semoga bermanfaat!

  1. MacDonald (1984) New Directions in the Economic Theory of Agency. Canadian Journal of Economics.
  2. Gilardi (2006) Principal Agent Models Goes to Europe. Working paper.
  3. Imbeau (2006) A principal agent model of budgeting. Working paper.
  4. Christensen (1992) Hierarchical and contarctual approaches to budgetary reform. Journal of Theoretical Politics.
  5. Shelanski (1995) Empirical Research in Transaction Cost Economics-A Review and Assessment. Journal of Laws and Economics of Organizations.
  6. Garamfalvi. 1997. Corruption in the Public Expenditure Management Process. Working paper.
  7. Limongi (2006) The Budget Process and Legislative Behavior. Dados.
  8. Martinez-Vasquez (2001). Corruption Fiscal Policy and Fiscal Management.
  9. Laffont (1991) The Politics of Government Decision-Making-A Theory of Regulatory Capture. Quarterly Journal of Econonomics.
  10. Steunenberg (1992) Congress Beaucracy and Regulatory Policy-Making. Journal of Laws and Economics of Organizations.
  11. Grifel (1993) Performance Measurement and Budgetary Decision Making. PPMR.
  12. Hagen (1996) Bargaining strength in budgetary process-The impact of institutional procedures. Journal of Theoretical Politics.
  13. Mauro (1998) Corruption and the composition of government expenditure. Journal of Public Economics.
  14. Mitchell (2000) Voters and their representatives-electoral institutions and delegation in parliaments. European Journal of Political Research.
  15. Krueger (1974) The Political Economy of the Rent-Seeking Society. American Economic Review.
  16. Keefer (2005) Democracy Public Expenditures and the Poor-Understanding political incentives. World Bank Review.
  17. Dharmapala (2006) The Congressional budget process-aggregate spending and statutory budget rules. Journal of Public Economics.
  18. Rose-Ackerman (1978) The economics of corruption. Journal of Public Economics.
  19. Bhagwati (1980) Revenue Seeking-A Generalization of the Theory of Tariffs. Journal of Politial Economy.
  20. Niepelt (2007) Starving the beast-Intra-generational conflict and balanced budget rules. European economics Review.
  21. Jensen & Meckling (1976) Theory of the Firm: Managerial Behavior, Agency Costs and Ownership Structure. Journal of Financial Economics 3(4): 305-360.
  22. Eisenhardt (1989) Agency Theory: An Assessment and Review. The Academy of Management Review 14(1): 57-74.
  23. Disertasi. Anticipatory Budgeting-A Long-Term Analysis of Old Age Pensions in Australia and Canada.

Auditing di Sektor Publik

  1. Nieschwietz (2000) Empirical research on external auditors detection of financial statement fraud. Journal of Accounting Literature.
  2. Baber (1983) Toward understanding the role of auditing in the public sector. Journal of Accounting and Economics.
  3. Baber (1987) An Empirical Investigation of the Market for Audit Services in the Public Sector. Journal of Accounting Research.
  4. Santiso (2006) Banking on Accountability-Strengthening Budget Oversight and Public Sector Auditing. Public Budgeting & Finance.
  5. English (2007) Performance auditing and the modernisation of the public sector. Financial and Accountability Management.
  6. Deis (1992) Determinants of Audit Quality in the Public Sector. Accounting Review.
  7. Chong-The Effect of Contracting-out Audits on Resource Allocation and Efficiency in Public Sector-Australian case. Working paper.
  8. Thorne (2001) The relation between audit pricing and audit contract type: a public sector analysis.
  9. Santiso-Strengthening fiscal governance and public sector auditing. Working paper.
  10. Fearon (2006) Auditing and competitive bidding in the public sector. Journal of Public Economics.

Anggaran Belanja Modal (Capital Budget) di Pemerintahan

Tulisan saya tentang belanja modal di pemerintahan daerah yang dimuat SWAMANDIRI (www.swamandiri.org) ternyata cukup mendapat perhatian dari rekan-rekan pembaca. Hal ini ditandai dengan banyaknya komentar dan pertanyaan atas tulisan tersebut. Untuk membantu rekan-rekan yang ingin mendalami lebih jauh konsep belanja modal di pemerintahan daerah, khususnya untuk tujuan melakukan penelitian (skripsi, tesis atau disertasi), pada sub-halaman ini saya sajikan links artikel dan disertasi yang berkaitan (setidaknya bersinggungan) dengan penganggaran belanja modal (capital budgeting). Silahkan diklik nama penulis untuk mendonlodnya.

  1. Bland (1992) The impact of capital spending. Public Budgeting & Finance.
  2. Choate (1981) The case for a national capital budget. Public Budgeting & Finance.

    3. Gordon (1998) The fables and foibles of federal capital budgeting. Public Budgeting & Finance.

  3. Holmn (2008) Capital Budgeting and Political Risk Empirical Evidence.
  4. Kamensky (1983) Budgeting for stte and local infrastructure Developing a strategy. Public Budgeting & Finance.
  5. Lapsley (1988) Capital budgeting public service organizations and UK government policy. Journal of Accounting and Public Policy.
  6. Lynch (1997) The state of capital budgeting in Louisiana’s local governments. Public Budgeting and Financial Management.
  7. MacManus (1996) Democratizing the capital budget planning and project selection proces. Public Budgeting and Financial Management.
  8. Maxwell (1943) The Capital Budget. Quarterly Journal of Economics.
  9. Miranda (1996) Reengineering capital budgeting. Public Budgeting and Financial Management.
  10. Musgrave (1993) The Nature of Budgetary Balance and the Case for the Capital Budget. American Economics Review.
  11. Sekwat (1994-Disertasi) Capital Budgeting in American County Governments-Analysis of Current Practice.
  12. Pugh (1994-Disertasi) Capital Budgeting Process and the productivity of public investments.

Penganggaran Partisipatif (Participative Budgeting)

  1. Anonim. Frequently Asked Questions about Participatory budgeting. FAQPP.
  2. Brownell (1981) Participation in budgeting locus of control and organizational effectiveness. Accounting Review.
  3. Brownell (1982) A field study examination of budgetary participation and locus of control. Accounting Review.
  4. Chong (2002) A note on testing a model of cognitive budgetary participation processes… Advances in Accounting.
  5. Merchant (1985) Budgeting and the propensity to create budgetary slack. AOS.
  6. Lau (2002) The effects of procedural justice and evaluative styles on the relationship between budget and performance. Advances in Accounting.
  7. Lau (2002) The effects of budget emphasis participation and organizational commitment on job satisfaction. AABR.
  8. Lau (2004) Cultural differences in managers propensity to create slack. Advances in Accounting.
  9. Chenhall (1986) Authoritarianism and participative budgeting-A dyadic analysis. Accounting Review.
  10. Clinton (2001) Linking participative budgeting congruence to organization performance. BRIA.
  11. Covaleski (2003) Budgeting research-Three theoritical perspective and Criteria for Selective. JMAR.
  12. Frucot (1991) Budgetary participation locus of control and Mexican managerial performance job satisfaction. Accounting Review.
  13. Hirst (1981) Accounting information and the evaluation of subordinate performance. Accounting Review.
  14. Nouri (1998) The relationship between budget participation and job performance. AOS.
  15. Shields (1998) Antecedents of Participative Budgeting. AOS.
  16. Kren (2003) Effects of uncertainty participation and control system monitoring on the propensity to create budgetary slack and actual budget slack created. Advances in Management Accounting.
  17. Kren (2007) The Intervening Effect of Information Asymmetry on Budget Participation and Segment Slack. Advances in Management Accounting.
  18. Lukka (1988) Budgetary biasing in organizations-Theoretical framework and empirical evidence. AOS.
  19. Dunk (1995) The joint effect of budgetary slack and task uncertainty on submit performance. Accounting & Finance.
  20. Lal (1996) The propensity of managers to create budgetary slack—A cross-national re-examination. International Journal of Accounting.
  21. Magner (1995) The interactive effect of budgetary participation and budget favorability on attitudes toward budgetary decision makers. AOS.
  22. Chen (2004) Budgetary slack and performance in group participative budgeting. Advances in Management Accounting.
  23. Davis (2006) Accountants Creation of Budgetary Slack. BRIA.
  24. Maiga (2007) The Moderating Effect of Manager’s Ethical Judgment on the Relationship between budget participation and budgetary slack. Advances in Accounting.
  25. Kenis (1979) Effects of Budgetary Goal Characteristics on Managerial Attitudes and Performance. Accounting Review (4).

OECD Journal On Budgeting

The OECD Journal on Budgeting is a new and unique resource for policy-makers, officials and researchers in public sector budgeting. Drawing on the best of the recent work of the OECD Working Party of Senior Budget Officials, as well as special contributions from finance ministries of Member countries and others, the Journal provides insights on leading-edge institutional arrangements, systems and instruments for the effective and efficient allocation and management of resources in the public sector.

OECD Journal On Budgeting Volume 1 (2001) Donlod: No.1, No.2, No.3, No.4.
OECD Journal On Budgeting Volume 2 (2002) Donlod: No.1, No.2, No.3, No.4.
OECD Journal On Budgeting Volume 3 (2003) Donlod: No.1, No.3, No.4.
OECD Journal On Budgeting Volume 4 (2004) Donlod: No.1, No.2, No.3, No.4.
OECD Journal On Budgeting Volume 5 (2005) Donlod: No.1, No.2, No.3, No.4.
OECD Journal On Budgeting Volume 6 (2006) Donlod: No.1, No.2, No.3, No.4.
OECD Journal On Budgeting Volume 7 (2007) Donlod: No.1, No.2, No.3.

Review of Quantitative Finance and Accounting (RQFA)

Jurnal RQFA memuat artikel empiris tentang akuntansi dan keuangan untuk sektor bisnis. Untuk sementara, yang baru tersedia mulai Vol.27 (2006) s/d Vol.31 (2008)

  1. RQFA Vol.31 (2008): No.1; No.2.
  2. RQFA Vol.30 (2008): No.1; No.2; No.3; No.4.
  3. RQFA Vol.29 (2007): No.1; No.2; No.3; No.4.
  4. RQFA Vol.28 (2007): No.1; No.2; No.3; No.4.
  5. RQFA Vol.27 (2006): No.1; No.2; No.3; No.4.

International Journal of Auditing (IJAu)

Jurnal IJAu memuat artikel empiris tentang auditing di seluruh dunia, yang mencakup hasil penelitian empiris dan pengembangan konsep/teoretis. Di bawah ini disajikan links untuk Vol.1 (1997) s/d Vol.12 (2008) secara lengkap.

  1. IJAu Vol.12(2008): No.1.
  2. IJAu Vol.11(2007): No.1-3.
  3. IJAu Vol.10(2006): No.1-3.
  4. IJAu Vol.9(2005): No.1-3.
  5. IJAu Vol.8(2004): No.1-3.
  6. IJAu Vol.7(2003): No.1-3.
  7. IJAu Vol.6(2002): No.1-3.
  8. IJAu Vol.5(2001): No.1-3.
  9. IJAu Vol.4(2000): No.1-3.
  10. IJAu Vol.3(1999): No.1-3.
  11. IJAu Vol.2(1998): No.1-3.
  12. IJAu Vol.1(1997): No.1-3.

Journal of Accounting Literature

Journal of Accounting Literature (JAL) adalah jurnal yang memuat artikel teoretis dan meta-analisis akuntansi. Umumnya merupakan artikel yang menganalisis banyak artikel empiris sehingga dapat menjadi landasan teori yang baik dalam penelitian akuntansi. Artikel-artikel dalam JAL mencakup semua topik dalam akuntansi, seperti akuntansi sektor publik, keuangan, manajemen, pasar modal, keperilakuan, dlsb.

  1. JAL 1995 (Beckman, Fisher, Gernon, Hunt, Williams)
  2. JAL 1996 (Bauman, Catanacch, Kelly, Single)
  3. JAL 1997 (Bujaki, DeZoort, Rich, Saudagaran)
  4. JAL 1998 (Alciatore, Bowrin, Dunk, Haynes, Kwok, Latham)
  5. JAL 1999 (Bedard, Chanchani, Gordon, Saudagaran)
  6. JAL 2000 (Canibano, Caster, Choo, Eilifsen, Kinney, Kreutzfeldt, LeClere, Nieschwietz, )
  7. JAL 2001(Gramling, Klumpes, Nyamori)
  8. JAL 2002 (Chang, DeZoort, Hofmann, MacDonald)
  9. JAL 2003 (Berthelot, Jones, Parsons, Searcy)

Buku-Buku

Sub-halaman ini memuat links yang menyediakan buku-buku terkait accounting, auditing dan internal auditing, budgeting, dan performance management, baik untuk sektor publik maupun sektor bisnis. Silahkan didonlod untuk keperluan pendidikan, tidak untuk diperjual-belikan. Terima kasih.

Public Sector: Organization, Economics, and Planning

  1. Robbins (2004) Handbook of Public Sector Economics.
  2. Anheier (2005) Nonprofit organizations: Theory, Management, Policy.
  3. Bryson (2004) Strategic Planning for Public and Nonprofit Organizations-A Guide…
  4. Aulich (2001) Australian handbook of public sector management. Allen & Unwin.

Accounting

  1. IFAC. 2008. International Public Sector Accounting Standards Board Handbook-Pronouncements (IPSASB Handbook) Volume 1 (Silahkan donlod di sini).
  2. IFAC. 2008. International Public Sector Accounting Standards Board Handbook-Pronouncements (IPSASB Handbook) Volume 2 (Silahkan donlod di sini).
  3. GAAP for Governments 2004: Interpretation and Application of GAAP for State and Local Governments (Silahkan donlod di sini).
  4. Bogui (2009) Handbook of Governmental Accounting. CRC Press. (Silahkan donlod di sini).

Auditing dan Internal Auditing

  1. Pickett (2005) The essential handbook of internal auditing. New York:
  2. Kagermann et.al. (2008) Internal Audit Handbook. Berlin: Springer-Verlag.
  3. Fight (2002) Measurement and Internal Audit.
  4. WILEY(2007) Auditors Guide to Information Systems Auditing.

Behavioral Accounting

Advances In Accounting Behavioral Research (AiABR) adalah buku yang memuat kumpulan artikel tentang akuntansi keperilakuan yang diterbitkan oleh Elsevier Netherland.

  1. Advances In Accounting Behavioral Research Volume 7
  2. Advances In Accounting Behavioral Research Volume 8
  3. Advances In Accounting Behavioral Research Volume 9

Budgeting dan Public Finance

  1. Morgan (2002) Handbook on Public Budgeting.
  2. GAO-Accrual Budgeting.
  3. Guide to Budgets and Financial Management.
  4. Handbook of Budgeting and Accounting.
  5. Backhaus (2004) Handbook of Public Finance. Springer.
  6. Hill (2002) Implementing Public Policy. SAGE.
  7. Schick (2007) The Federal Budget: Politics, Policy, Process. Brooking.
  8. Seal (2008) Reinventing Budgeting: The Impact of Third Way Modernisation on Local Government Budget. Elsevier.

Laporan-Laporan (Reports)

Reports yang disajikan links-nya dalam sub-halaman ini mencakup laporan dan working papers yang diterbitkan oleh lembaga-lembaga nirlaba, seperti World Bank, OECD, IMF, ADB, BAPPENAS, dan sebagainya.

Human Development Report (UNDP)

HDR 2009 – Overcoming barriers: Human mobility and development (link: UNDP).
HDR 2007/2008 – Fighting climate change: Human solidarity in a divided world (link: UNDP).
HDR 2006 – Beyond scarcity: Power, poverty and the global water crisis (link: UNDP).
HDR 2005 – International cooperation at a crossroads: Aid, trade and security in an unequal world (link: UNDP).
HDR 2004 – Cultural Liberty in Today’s Diverse World (link: UNDP).
HDR 2003 – Millennium Development Goals: A Compact Among Nations to End Human Poverty (link: UNDP).

Laporan World Bank (World Development Report – WDR)

Pengantar: Sub-halaman ini memuat dokumen-dokumen yang diterbitkan oleh Bank Dunia (World Bank).
Synopsis of WDRs (1995-2005)
WDR 1983
WDR 2000/2001 Attacking Poverty
WDR 2002 Building Institutions for Markets
WDR 2003 Sustainable Development in a Dynamic World
WDR 2004 Making Services Work for Poor People
WDR 2006 Equity and Development
WDR 2007 Development and the Next Generation
WDR 2008 Agriculture for Development
WDR 2009 Reshaping Economic Geography (Part 1, Part 2)

Materi-Materi Pelatihan

Pengantar: Sub-halaman ini menyajikan beberapa materi terkait Pengelolaan Keuangan Daerah di Indonesia, terutama yang saya sampaikan dalam berbagai pelatihan, workshop, atau seminar ketika saya diminta menjadi instruktur, pembicara, atau pemakalah. Selain itu, ada juga materi dari Departemen Dalam Negeri, Departemen Keuangan, Bappenas, dan pemerintah daerah (provinsi, kabupaten, kota). Materi ini diharapkan bisa dipakai sebagai sumber bagi rekan pembaca untuk lebih memahami berbagai peraturan yang sifatnya wajib (mandatory) dilaksanakan oleh Pemda.

  1. Slide Sosialisasi Permendagri No.13/2006 (revisi Kepmendagri No.29/2002). (Silahkan Donlod di sini)
  2. Slide Penyusunan APBD 2009 sesuai Permendagri No.32/2008 tentang Pedoman Penyusunan APBD 2009 (Silahkan donlod di sini).
  3. Slide Pelatihan Perjalanan Dinas Jabatan sesuai PMK No.45/2007 (silahkan donlod di sini).
  4. Slide Penyusunan RKA-SKPD (Silahkan donlod di sini).
  5. Slide Penganggaran dan Pelaksanaan Keuangan Daerah Menurut PP No.58/2005 dan Permendagri No.13/2006 (Silahkan donlod di sini).
  6. Slide Korupsi dalam Pengelolaan Keuangan Daerah (Silahkan donlod di sini).
  7. Slide (pdf) Pertanggungjawaban APBD (Silahkan donlod di sini).