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Ali Djamhuri

Akuntansi Perspektif Kritis: Suatu Pengantar

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Development of Accounting and Budget System of General Services Board in Universitas Brawijaya: Study of Interpretive

Mirna Amirya, Ali Djamhuri, and Unti Ludigdo This research attempts to understand the development of accounting and budget system of general service board Universitas Brawijaya using the perspective of institutional theory. Accounting and budget system under study include the change from traditional budgeting to performance-based budgeting and the cash basis (modified accrual basis) to accrual [...]

Beyond Ceremony: The Impact of Local Wisdom on Public Participation in Local Government Budgeting

Ana Sopanah, Made Sudarma, Unti Ludigdo dan Ali Djamhuri This paper reveals that public participation in local government budgeting can be practiced fully by the people, and not merely a ceremonial process as shown by earlier literature on such processes. Prior research has focused on the district level and found that participation in local government [...]