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Pengaruh Partisipasi Penyusunan Anggaran Terhadap Kinerja Pegawai Sulastiningsih, Sulastiningsih; Ambarwati, Lilik
JURNAL RISET MANAJEMEN SEKOLAH TINGGI ILMU EKONOMI WIDYA WIWAHA PROGRAM MAGISTER MANAJEMEN Vol 2 No 1 (2015): Jurnal Riset Manajemen Januari 2015
Publisher : Program Magister Manajemen STIE Widya Wiwaha Yogyakarta

The influence of budget participation has attracted the attention of researchers in recent years. Some research of the relation of budget participation on employee performance indicate inconsistent results. This study aims to know the influence of budget participation to employee performance. The respondent are employee that participate in the preparation of the budget, including middle managers and lower managers. The data is obtained through questionnaires to 30 employees. The model analysis is a simple linear regression. The results of this study indicate budgetary participation influence to employee performance. This study also found that budget participation has a positive effect on employee performance.Key Word : budget participation, employee performance

PENGARUH FAKTOR-FAKTOR INTERNAL PERBANKAN TERHADAP NON PERFORMING FINANCING PADA BANK UMUM SYARIAH Putranta, Eka Ambara Harci; Ambarwati, Lilik
JURNAL RISET MANAJEMEN SEKOLAH TINGGI ILMU EKONOMI WIDYA WIWAHA PROGRAM MAGISTER MANAJEMEN Vol 6 No 2 (2019): Jurnal Riset Manajemen Juli 2019
Publisher : Program Magister Manajemen STIE Widya Wiwaha Yogyakarta

The study aims to analyze the influence of internal banking factors in the form of: Capital Adequency Ratio (CAR), Financing to Deposit Ratio (FDR) and Total Assets (TA) to Non Performing Financing at Sharia Banks. This research method used multiple linear regression analysis with the help of SPSS 16.00 software which is used to see the influence between the independent variables in the form of Capital Adequacy Ratio (CAR), Financing to Deposit Ratio (FDR) and Total Assets (TA) to Non Performing Financing. The sample of this study was 3 Islamic Commercial Banks, so there were 36 annual reports obtained through purposive sampling, then analyzed using multiple linear regression methods. The results showed that based on the F Test, the independent variable had an effect on the NPF, indicated by the F value of 17,016 and significance of 0,000, overall the independent variable was able to explain the effect of 69.60%. While based on the partial t test, showed that CAR has a significant negative effect, Total assets have a significant positive effect with a significance value below 0.05 (5%). Meanwhile FDR does not affect NPF.

STRATEGI OPTIMALISASI RETRIBUSI PASAR DI PEMERINTAH KABUPATEN BANTUL Ambarwati, Lilik
JURNAL RISET MANAJEMEN SEKOLAH TINGGI ILMU EKONOMI WIDYA WIWAHA PROGRAM MAGISTER MANAJEMEN Vol 6 No 2 (2019): Jurnal Riset Manajemen Juli 2019
Publisher : Program Magister Manajemen STIE Widya Wiwaha Yogyakarta

The theme of this study is how the strategy planning in optimizing market levy in Bantul Regency. During 2012-2015, the levy achievement always exceeded the market target, but based on the potential data from Kepala Seksi Pendapatan in Kantor Pengelolaan Pasar, the specified target is too low, so that, the market levy still has potential to be optimized. Therefore, the aim of this study is to formulate the strategy to optimize market levy in Bantul Regency.The data used in this study was obtained from employees of the Kantor Pengelolaan Pasar both in the field and administration sector, also traders in Bantul district markets. The data was obtained through a questionnaire distributed to 34 employees of Kantor Pengelolaan Pasar, and interviews with market traders. The analysis mehod used is descriptive analysis and SWOT analysis.Based on the SWOT analysis, it is obtained the strategies for optimizing market levy in quadrant III by reducing the weaknesses to rise the opportunities. The implementation of the strategy, by the Kantor Pengelolaan Pasar, firstly by committing traders data validity, which is continued by collecting in an integrated system, that is a book keeping system. The officer made the routine administration after collecting, and traders who often do not pay the levy (in arrears) are required to pay the levy directly to BPD DIY.

STRATEGI OPTIMALISASI RETRIBUSI PASAR DI PEMERINTAH KABUPATEN BANTUL Lilik Ambarwati
Jurnal Riset Manajemen Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Program Magister Manajemen Vol 6 No 2 (2019): Jurnal Riset Manajemen
Publisher : Program Magister Manajemen STIE Widya Wiwaha Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32477/jrm.v6i2.20

The theme of this study is how the strategy planning in optimizing market levy in Bantul Regency. During 2012-2015, the levy achievement always exceeded the market target, but based on the potential data from Kepala Seksi Pendapatan in Kantor Pengelolaan Pasar, the specified target is too low, so that, the market levy still has potential to be optimized. Therefore, the aim of this study is to formulate the strategy to optimize market levy in Bantul Regency.The data used in this study was obtained from employees of the Kantor Pengelolaan Pasar both in the field and administration sector, also traders in Bantul district markets. The data was obtained through a questionnaire distributed to 34 employees of Kantor Pengelolaan Pasar, and interviews with market traders. The analysis mehod used is descriptive analysis and SWOT analysis.Based on the SWOT analysis, it is obtained the strategies for optimizing market levy in quadrant III by reducing the weaknesses to rise the opportunities. The implementation of the strategy, by the Kantor Pengelolaan Pasar, firstly by committing traders data validity, which is continued by collecting in an integrated system, that is a book keeping system. The officer made the routine administration after collecting, and traders who often do not pay the levy (in arrears) are required to pay the levy directly to BPD DIY.

PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN TERHADAP KINERJA PEGAWAI STUDI KASUS PADA PT BPR SHINTA DAYA Sulastiningsih Sulastiningsih; Lilik Ambarwati
Jurnal Riset Manajemen Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Program Magister Manajemen Vol 2 No 1 (2015): Jurnal Riset Manajemen
Publisher : Program Magister Manajemen STIE Widya Wiwaha Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar

The influence of budget participation has attracted the attention of researchers in recent years. Some research of the relation of budget participation on employee performance indicate inconsistent results. This study aims to know the influence of budget participation to employee performance. The respondent are employee that participate in the preparation of the budget, including middle managers and lower managers. The data is obtained through questionnaires to 30 employees. The model analysis is a simple linear regression. The results of this study indicate budgetary participation influence to employee performance. This study also found that budget participation has a positive effect on employee performance.

PENGARUH FINANCIAL LITERACY TERHADAP BUSINESS SUSTAINABILITY PADA UMKM DESA PANGGUNGHARJO Lilik Ambarwati; Lukia Zuraida
Kajian Bisnis Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Vol 28 No 1 (2020): JURNAL KAJIAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

The SMEs sector is one of the drivers of the economy, but in its development there are still many unresolved problems, one related to finance. The purpose of this research is to know the influence of financial literacy or financial knoledge owned by the SMEs businessman (manager) toward the sustainability of their business from the SMEs in the village of Panggungharjo. This research is a quantitative research, using simple linier regression to test the hypothesis and take the population is SMEs in the village of Panggungharjo, while the data is obtained through questionnaires to 30 SMEs in the village of Panngungharjo. Independent variables in this research are financial literacy and business sustainability is dependent variable. The result showed that financial literacy gives effect to business sustainability of 33.8%. It shows that financial literacy or financial knowledge owned by the SMEs businessman (manager) in Panggungharjo is important in supporting the sustainability of their business.

PENGARUH MANAJEMEN MODAL KERJA TERHADAP PROFITABILITAS PADA CONSUMER GOODS SECTOR Prafidhya Dwi Yulianto; Lilik Ambarwati
Kajian Bisnis Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Vol 29 No 1 (2021): JURNAL KAJIAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

The purpose of this research is to know the influence of Working CapitalManagement on Profitabilty in Consumers Goods listed on the Bursa EfekIndonesia (BEI) aims to analyze the influence of woring capital in the from of:Cash Turnover, Account Receivable Turnover, and Inventory Turnover toProfitability (Return On Asset) at Consumers Goods Sector. This research methoduses multiple linear regression analysys with the help of SPSS 23.00 softwarewhich is used to see the inflyence between the independent variables in the fromCash Turnover, Account Recevaible Turnover, and Inventory Turnover to ReturnOn Asset (ROA)). The sample of this research is 31 consumer goods sector in2015-2018, so there are 124 annual report obtained through purposive sampling,then analyzed using multiple linear regression methods. The result showed thadbased on the F test, the independent variable had an effect on the ROA, it isindicated of 6.765 and significance of 0.000, overall the independent variable wasable to eaplain the effect 59,60%. While based on the partial t test, shows that thevariable Cash Turnover, Account Recevaible Turnover, and Inventory Turnoverhas a positive and siginificant effect on Profitability.

PENGELOLAAN DANA DESA DI MASA PANDEMI COVID-19 DESA TIRTOSARI KECAMATAN KRETEK KABUPATEN BANTUL Lilik Ambarwati; Lukia Zuraida
Kajian Bisnis Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Vol 30 No 1 (2022): JURNAL KAJIAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

The purpose of this research is to know the village fund management during the Covid-19 pandemic in Tirtosari village Kretek district Bantul aims to evaluate the management of Dana Desa during the Covid-19 pandemic. This research is a qualitative descriptive study. The data collected is in the form of Dana Desa management data in Tirtosari village. Data collection methods used are interview, documentation, and observation. Documents in the form of APBDes and APBDes Realization report for 2020. As subjects and informants were the Tirtosari village apparatus starting from the Village Head, Viilage secretary, head of government, community leaders, religious leaders involved in managing Tirtosari village funds, as well as staff from th Bantul Regency village administration. Based on the result of research and data analysis, it is concluded that the management of Dana Desa includes three stages; (1) The planning process has gone through village deliberations, and has seen conditions in the field and in in accordance with existing regulations; (2) the implementation process is carried out based on applicable regulations, assisted by village assistants who direct and the role of the sub-district which assists the village government in formulating policies and changes in accordance with applicable regulations, and (3) the supervision/accountability process runs in accordance with statutory procedures, the community is also involved in supervising the management of Dana Desa, assisted by the preparation of accountability report using the sistem keuangan desa (Siskeudes).

PENGARUH SISTEM INFORMASI AKUNTANSI TERHADAP KINERJA UMKM DAERAH ISTIMEWA YOGYAKARTA Agung Slamet Prasetyo; Lilik Ambarwati
Jurnal Riset Akuntansi dan Bisnis Indonesia STIE Widya Wiwaha Vol 1 No 1 (2021): Jurnal Riset Akuntansi dan Bisnis Indonesia
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

This research is entitled "the Influence of Accounting Information Systems on the Performance of MSMEs in the Special Region of Yogyakarta. This research is conducted to determine and analyze the Influence of the application of accounting information systems on the measurement of the performance of MSMEs in the Special Region of Yogyakarta. There are 70 samples taken by applying the purposive sampling method, which includes the criteria for MSMEs that apply accounting information systems and specifically focus on culinary, fashion and craft sectors. Data are collected by using a questionnaire that has been tested for its validity and reliability, and then distributed to the respondents. The results of this study indicate that the accounting information system variable has a significant positive effect on the performance of MSMEs in the Special Region of Yogyakarta. The results of the analysis reveal that the regression coefficient value is 0.532, showing that the accounting information system has a positive influence on the performance of MSMEs, meaning that the better use of accounting information systems at MSMEs results in the better performance of MSMEs in the Special Region of Yogyakarta. The accounting information system has an influence on the performance of MSMEs in the Special Region of Yogyakarta as much as 43.5% and the remaining 56.5% is a contribution from other variables which are not included in this study.

ANALISIS EFEKTIVITAS SISTEM PENGENDALIAN INTERNAL ATAS PERSEDIAAN BAHAN BAKU PADA CV ARSY MULIA TAMA Lilik Ambarwati; Ika Rahmawati
Jurnal Riset Akuntansi dan Bisnis Indonesia STIE Widya Wiwaha Vol 2 No 2 (2022): Jurnal Riset Akuntansi dan Bisnis Indonesia
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

One of the problems that is often faced by companies, especially large processing companies is regarding the processing of good raw material supplies. Because inventory is a fairly large company asset, so if the handling is not done properly, it will cause considerable losses to the company. This study aims to determine the effectiveness of the system of internal control of raw material inventory in the adoption of COSO at CV Arsy Mulia Tama. The object in the study was CV Asry Mulia Tama which is a sugar producer company. The analytical method used is descriptive data analysis method. Data collection techniques, by observing the company, conducting interviews, and conducting literature studies with books, literature, materials obtained during lectures that are relevant to the problems studied. The results showed internal control of raw material supplies at CV Asry Mulia Tama has not been fully effective, in which the company's management has implemented the concepts and principles of internal control, and there are several procedures that reflect the concept of internal control that adopts COSO. But in control activities that still need to be improved due to the existence of multiple functions in the reception and storage section.

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