Dr. Sutaryo

Senior Researcher

Dr. Sutaryo is an Associate Professor and permanent lecturer in the Accounting Study Program at the Faculty of Economics and Business, Universitas Sebelas Maret (UNS), specializing in public sector accounting and auditing. He earned his Ph.D. from Universiti Malaysia Sarawak with a dissertation focusing on local government internal auditors in Indonesia. He holds several professional certifications, including Chartered Accountant (CA), Certified Risk Associate (CRA), and Certified Risk Professional (CRP). In addition to teaching courses such as public sector accounting, budgeting, and auditing, he serves as the Vice Dean for Non-Academic Affairs at FEB UNS and holds leadership positions in various professional organizations. His academic work has been published in over 30 reputable national and international journals (Scopus Q1–Q4). Beyond academia, Dr. Sutaryo is actively involved as a consultant in regional finance and accounting, and has contributed to numerous collaborative projects with local governments and public financial institutions.

Publications

  • Arifin, T., Kabir, R., Marthon, K., Sutaryo, S. (2022). Is transactional political connection more valuable to firms than relational political connection? Economic and Political Studies.
  • Sutaryo, Sahari, S.B., Jakpar, S.B., Balia, S.S.B. (2022). Timeliness of local government budgeting in Indonesia: Do internal audit function and political factors matter? International Journal of Economics and Management, Volume 16(1), 65–81.
  • Sutaryo, Sahari, S.B., Jakpar, S.B., Balia, S.S.B. (2022). Internal audit function and public service quality: Evidence from Indonesian local governments. Public Administration Issues, (5), 110–133.
  • Muhtar, Arifin, T., Sutaryo (2021). Performance accountability in Indonesian local governments: Does monitoring really work? International Journal of Accounting, Auditing and Performance Evaluation, Volume 2(2).
  • Winarna, J., Muhtar, Sutaryo (2021). Government internal control system and local government administration performance: Evidence from Indonesian local governments. Public Finance Quarterly.
  • Arifin, T., Kabir, R., Marthon, K., Sutaryo, S. (2022). Are transactional political connections more valuable to firms than relational political connections? Economic and Political Studies, 01/07.

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