This study aims to examine the perception of government employees about the association of the culture of compliance in information technology (IT) on the service quality, accountability, and transparency through effective IT governance (ITG) as an intervening variable. This study was carried out in the local government (city) of Surabaya, Indonesia. The population of this study is all Local Government Organizations (LGOs) in the Surabaya, while the samples are LGOs for public services and administration. Data was gathered through the questionnaires distributed directly to the respondents. The respondents are LGOs employees who are involved with e-government implementation. The number of distributed questionnaires was 200, but there were only 141 returned and analyzed. The partial Least Square-Structural Equation Modeling (PLS-SEM) was utilized to analize the data. The results of this study demonstrate that the culture of compliance in IT associates with service quality, accountability, and transparency indirectly through effective ITG. The result implies that effective ITG is a crucial aspect that must be considered for achieving successful e-government development in Indonesian local governments.

Success Factors of Village-Owned Enterprises (BUMDes) Performance in Indonesia: An Exploratory Study

Manuscript type: Research paper. Research aims: This study aims to investigate the Performance Mea- surement System implementation in Indonesian local governments and the phenomenon of institutional isomorphism. Design/ Methodology/ Approach: This paper employed a qualitative approach, using semi-structured interviews and observations. The samples comprise the heads of departments and individuals representing the agencies and institutions in the Yogyakarta Special Region. A deductive thematic method was utilised as the data analysis technique. Research findings: The study reveals that institutional isomorphism is still in existence. It plays a dominant role in the Performance Measurement System (PMS) implementation of Indonesian local governments at the coercive level. This situation leads to the underachievement of the successful PMS implementation. Theoretical contributions/ Originality: This paper fulfills an iden- tified need for studying how institutional isomorphism influences PMS implementation. This area of study is underresearched in the public sector of accounting, particularly in Indonesia. Practitioner/ Policy implications: The results of this study show that there is a need for the government or authorities to focus more on understanding how institutional isomorphism at the coercive level may lead to poor PMS implementation. The authorities also need to improve the condition by emphasising on normative isomorphism which can address the problems caused by limited information system, budgetary, human resources and difficulties in determining performance measures. Research limitation: This study is limited to the Yogyakarta Special Region province thus findings cannot be generalised while the approach used is confined to the qualitative method only. This may also affect the outcome of the findings to some extent. Keywords: Local Government, Institutional Isomorphism, Perfor- mance Measurement System, Public Sector Accounting. JEL Classification: G11, G02, C91

Latar Belakang: Isu penentuan jumlah sampel sering kali menjadi hal yang terabaikan di beberapa penelitian skripsi dan tesis. Tujuan: Paper ini mendiskusikan beberapa metode penentuan sampel yang dapat diadopsi oleh mahasiswa Sarjana dan Magister yang tengah menyelesaikan tugas akhir skripsi dan tesis mereka.Metode: Paper ini merangkum beberapa pendapat ahli terkait penentuan jumlah sampel minimal pada studi akuntansi dan bisnis yang umum digunakan.Hasil: Terdapat tiga metode yang belakangan sering digunakan dalam menentukan jumlah sampel minimal dengan argumentasi dan relevansi masing-masing, yakni: Pendekatan 10 kali rule of thumbs indikator variabel Laten untuk studi menggunakan Partial Least Square (PLS), Analisis Power, dan Tabel Krejcie dan Morgan.Keaslian/Kebaruan: Paper ini memberikan penyegaran kepada isu krusial pada riset kuantitatif yang kerap terabaikan, yakni penentuan jumlah sampel minimal.

This study aimed to empirically test some variables related to Performance-Based Budgeting (PBB) and Performance Measurement System (PMS) implementation in the local government, namely Special Region of Yogyakarta, Indonesia. This study applied the mixed-methods approach with sequential explanatory strategy (QUANTITATIVE to Qualitative). Quantitative stage was conducted by testing the hypothesis using the Structural Equation Model (SEM) approach. On the qualitative stage, the interview was conducted to dig more information on the unsupported hypothesis. From the result of the hypothesis testing, it was discovered that the limitation of information system had a negative influence, while education had a positive influence towards the effectiveness of PBB. Furthermore, the effectiveness of PBB had a positive influence towards budget absorption, and the accountability also had a positive influence towards the use of performance information to practice the arrangement of PPB. Meanwhile, the qualitative analysis produced the finding that there were practices of PBB that could still be done manually and it was not supported by information technology. Besides, the implementation of PMS and PBB was more because of the coercive pressure rather than consciousness of normative apparatus.