Claim Missing Document
Check
Articles

IMPLEMENTASI SISTEM INFORMASI PEMERINTAHAN DAERAH REPUBLIK INDONESIA (SIPD RI) PADA BADAN PENGELOLA KEUANGAN DAN ASET DAERAH ISTIMEWA YOGYAKARTA Putri, Dea Erninda; Ambarwati, Lilik
Jurnal Manajemen Vol. 15 No. 1 (2025): JURNAL MANAJEMEN VOL. 15 NO. 1 JUNI 2025
Publisher : Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/jm.v15i1.4503

Abstract

The purpose of this study was to determine the extent of the effectiveness of the implementation of SIPD RI and the obstacles faced during the implementation process. This study uses a descriptive qualitative method with data collection techniques through interviews, documentation studies, and observations. The results of the study indicate that although SIPD RI has great potential in supporting bureaucratic efficiency and data integration, its implementation still requires adjustments in various aspects, such as human resource readiness, system stability, and availability of supporting infrastructure. The conclusion of this study emphasizes the importance of increasing user capacity, periodic system updates, and continuous evaluation so that SIPD RI can function more optimally
PENGARUH CAR, LDR, BOPO TERHADAP PROFITABILITAS BANK Rachmawati, Riana; Ambarwati, Lilik
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 8 No 2 (2024): Edisi Mei - Agustus 2024
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v8i2.4026

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui pengaruh CAR, LDR, dan BOPO terhadap Profitabilitas bank baik secara parsial maupun secara simultan pada perusahaan perbankan yang tercatat di Bursa Efek Indonesia periode tahun 2019 sampai 2022. Metode penelitian yang digunakan adalah analisis Regresi Linear Berganda. Data yang digunakan adalah data sekunder yang diambil dari BEI. Hasil penelitian menunjukkan bahwa secara parsial maupun simultan terdapat pengaruh positif dan signifikan antara CAR terhadap Profitabilitas, LDR terhadap Profitabilitas, dan BOPO terhadap profitabilitas.
ANALISIS SISTEM INFORMASI AKUNTANSI PENGGAJIAN DALAM MENUNJANG EFEKTIVITAS PENGENDALIAN INTERN PADA CV. KOPI RANDU Vitaloka, Risvy Irma Dyah; Ambarwati, Lilik; Syaflan, Meidi
Jurnal Riset Akuntansi dan Bisnis Indonesia STIE Widya Wiwaha Vol 4 No 1 (2024): Jurnal Riset Akuntansi dan Bisnis Indonesia
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32477/jrabi.v4i1.957

Abstract

This research was conducted with the aim of knowing how the payroll information system and further analyzing the payroll accounting system procedures that are applied can support internal control at CV. Randu Coffee. The methods used in this research are interviews, observation, and documentation. The data analysis technique used is a qualitative descriptive analysis technique which is a technique by describing the payroll information system that exists within the company such as related functions, documents, accounting records used, a network of procedures that form a payroll information system, and elements of internal control. payroll information system. After all data has been collected and also analyzed, an evaluation is then carried out whether the payroll information system applied to the company can increase the effectiveness of internal control or not. The results of the research turned out to show that the implementation of payroll systems and procedures on CV. Randu's copy to fulfill the elements and objectives of the internal control of the payroll information system is still not effective. This can be seen from the presence of dual tasks in the HRD section, thus allowing for acts of fraud and also frequent human errors in the preparation of payroll reports which double as timekeepers, makers of payroll registers, and also carry out payment of salaries to each employee, as well as there is no special section that should oversee the attendance process when employees input attendance using the finger print tool.
MEMBANGUN DESA ONLINE MELALUI PELATIHAN KONTEN DIGITAL DI DESA GRUJUKAN, PETANAHAN, KEBUMEN Insiatiningsih, Insiatiningsih; Ambarwati, Lilik; Priyastiwi, Priyastiwi; Saputra, Dewan; Setyawati, Naini
BESIRU : Jurnal Pengabdian Masyarakat Vol. 1 No. 12 (2024): BESIRU : Jurnal Pengabdian Masyarakat, Desember 2024
Publisher : Lembaga Pendidikan dan Penelitian Manggala Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62335/3bqyr689

Abstract

Desa Grujukan, merupakan desa yang kaya akan potensi pariwisata alam yang indah dan produk lokal berupa anyaman bambu yang dihasilkan, dan dikenal dengan nama Kampung Tudung Grujukan. Permasalahannya adalah potensi-potensi desa belum tergarap secara maksimal untuk dapat disebarluaskan dengan menyajikan informasi-informasi berupa konten digital yang bisa di produksi oleh tim desa online, kemudian disajikan di platform media sosial dan website Desa Grujukan. Dengan membangun desa online berupa produksi konten-konten digital secara teratur, diharapkan Desa Grujukan dapat menjangkau target pasar, meningkatkan kunjungan wisatawan, serta membuka peluang ekonomi baru bagi masyarakat setempat. Kolaborasi antara pemerintah, komunitas lokal, dan pemangku kepentingan terkait diperlukan untuk mendukung transformasi digital desa. Pengabdian masyarakat ini memberikan jawaban atau solusi permasalahan desa melalui pelatihan konten digital. Melalui pelatihan konten digital ini, semua peserta mendapatkan pengetahuan dan keterampilan untuk dapat memanfaatkan media online menuju digitalisasi desa dalam rangka mempromosikan potensi desa secara efektif, juga sekaligus meningkatkan kualitas sumber daya manusia di Desa Grujukan.
Pendampingan “Maggot BSF” Pengolahan Sampah dan Sarana Wisata Edukasi Karang Taruna Desa Bawuran Pleret Bantul Yulianto, Prafidhya Dwi; Novitasari, Dwi; Prasetyo, Agung Slamet; Ambarwati, Lilik
Jurnal Penelitian dan Pengabdian Masyarakat Vol. 2 No. 1 (2024): February 2024
Publisher : Yayasan Pondok Pesantren Sunan Bonang Tuban

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61231/jp2m.v2i1.165

Abstract

Cultivating BSF maggots can be used to decompose organic waste. This community service activity aims to: (1) find out the amount and sorting of organic waste produced by Bawuran village residents; (2) Bawuran village residents have a special place for organic waste and organic waste sorting; (3) Bawuran village Youth Organization is able to cultivate BSF maggots; (4) Bawuran village Youth Organization is able to utilize the results of BSF Maggot cultivation; (5) The government/residents of Bawuran village have a waste education tourist attraction. The method of implementing community service activities is by means of training and mentoring. As a result of this community service activity, the residents of Bawuran village have a waste sorting place, Karang Taruna is able to cultivate BSF maggots and there is a waste education tour in Puncak Sosok. This community service activity provides waste processing solutions, community empowerment and adds economic value to community income by utilizing waste cultivation products and educational tourism.
BIAYA LINGKUNGAN DAN DAMPAKNYA DALAM PENENTUAN HARGA JUAL: Studi Kasus di Galaxy Waterpark Yogyakarta Ambarwati, Lilik; Lovnia Erawati, Gusmila
Jurnal Riset Manajemen Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Program Magister Manajemen Vol. 11 No. 1 (2024): 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.v11i1.748

Abstract

One of the importance of environmental accounting for companies is the allocation of environmental costs, in this case the environmental costs presented in financial reports can show the real costs used in maintaining and managing the company's environment. Therefore, the aim of this research is to determine the classification and recognition of environmental costs due to waste management costs at Galaxy Waterpark, as well as to see the impact of environmental cost recognition on selling price calculations. The analytical method used is descriptive qualitative. The data in this research was obtained through interviews, observation and documentation compared with the classification theory of the environmental costs and Basic Framework for Presenting Financial Reports in SAK as well as the way companies use selling price calculations. Based on the research results, it can be seen that Galaxy Waterpark classification of environmental costs is not in accordance with Hansen and Mowen's theory, and the recording of environmental costs does not follow the Basic Framework for Presenting Financial Reports in SAK. This is evident from the presentation of environmental costs recorded in one space, namely expenditure costs in the profit and loss report (normative model). Recognition uses a cash-based method and does not apply recognition from Basic Framework for Presenting Financial Reports in SAK. To calculate ticket selling prices, we use the margin pricing formula, which indirectly involves operational cost components, which include environmental costs. So environmental costs are also a consideration in determining the selling price.
STUDI KUANTITATIF KINERJA PENGELOLAAN PIUTANG PBB-P2 KOTA YOGYAKARTA DAN KOTA PARIWISATA LAINNYA gupita candra; Ambarwati, Lilik
UPAJIWA DEWANTARA : Jurnal Ekonomi, Bisnis dan Manajemen Daulat Rakyat Vol 9 No 1 (2025): UPAJIWA DEWANTARA: JURNAL EKONOMI, BISNIS, DAN MANAJEMEN DAULAT RAKYAT
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/mmud.v9i1.19221

Abstract

Accumulation of tax receivables presents an ongoing challenge for revenue management authorities. Therefore, efficient tax receivable management at a manageable level is a crucial factor in improving local government performance and optimizing regional tax revenue. This study aims to determine the performance of PBB-P2 receivable management in Yogyakarta City and compare it with other tourist cities from 2021 to 2023. The data were obtained from public information disclosures and the financial accountability reports of the Regional Budget (APBD) from Yogyakarta City, Bandung City, Malang City, and Denpasar City. The study employs a quantitative descriptive analysis method. The findings reveal that Yogyakarta City has the highest PBB-P2 revenue ratio per square kilometer and ranks first in PBB-P2 receivable management performance, with an average ratio of receivable growth to current-year PBB-P2 revenue of 12.07%. This indicates that efforts to increase tax revenue have been significantly greater than the accumulation of receivables. Bandung City, Malang City, and Denpasar City follow with respective ratios of 13.87%, 22.37%, and 25.7%. Despite Yogyakarta City demonstrating the highest performance, the declining trend from 2021 to 2023 underscores the need for further evaluation by the Regional Financial and Asset Management Agency (BPKAD) of Yogyakarta City to enhance the efficiency of tax receivable management.
MENGOLAH UMBI GEMBILI DAN GADUNG SEBAGAI PRODUK PENUNJANG WISATA PUNCAK SOSOK Novitasari, Dwi; Ambarwati, Lilik; Yulianto, Prafidhya Dwi; Prasetyo, Agung Slamet
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 5 No. 1 (2024): Volume 5 No 1 Tahun 2024
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v5i1.19399

Abstract

Nilai tambah (value added) adalah suatu pertambahan nilai suatu komoditas karena mengalami  proses pengolahan, pengangkutan ataupun penyimpanan dalam suatu produksi. Kata lain, barang  yang telah hilang manfaatnya, diberikan nilai tambah agar bertambah nilai manfaatnya. Warga  Bawuran dengan keterbatasan yang dimiliki, seringnya langsung menjual umbi gadung dan  gembili daripada diolah terlebih dahulu atau dikonsumsi sendiri dengan jumlah yang sedikit.  Saat periode tertentu ketika melimpahnya hasil panen biasanya ketika musim panas (rata-rata 30-50 kg tiap kali panen), harga umbi gadung dan gembili bisa sangat murah berkisar Rp. 1.000/per karung hingga Rp. 4000/kg, sehingga terkadang hanya dibiarkan begitu saja. Urgensi dari kegiatan pengabdian pada masyarakat ini adalah untuk pemberdayaan dari warga desa Bawuran khususnya Ibu PKK untuk dapat memanfaatkan dan mengolah hasil bumi yang ada berupa umbi gembili dan gadung hingga dapat dijual sebagai produk penunjang (oleh-oleh) khas wisata Puncak Sosok. Selain itu, Ibu PKK dapat meningkatkan pendapatannya dengan memiliki usaha rintisan. Metode yang digunakan dalam kegiatan pengabdian masyarakat ini adalah pelatihan dan pendampingan dalam produksi, manajemen usaha dan pemasaran produk. Hasil dari pelatihan dan pendampingan tersebut adalah Ibu PKK desa Bawuran mampu mandiri dalam memproduksi, mengelola usaha dan memasarkan produk yang dihasilkan. Ibu PKK juga telah memiliki usaha rintisan serta wisata puncak Sosok memiliki produk khas. Hasil ini menjadi penting karena dapat menciptakan produk unggulan desa, pemberdayaan masyarakat serta adanya peningkatan pendapatan.
PENGARUH GAYA KEPEMIMPINAN, KOMUNIKASI EFEKTIF DAN PENGAMBILAN KEPUTUSAN TERHADAP KINERJA KARYAWAN PT WIWA COMPANY DI KOTA SOLO Wiwa, Riga Asa; Syaflan, Meidi; Ambarwati, Lilik
Jurnal Ilmu Manajemen (JIMMU) Vol. 8 No. 2 (2023)
Publisher : Magister Manajemen Universitas Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33474/jimmu.v8i2.20672

Abstract

Tujuan penelitian ini adalah untuk mengetahui bagaimana gaya kepemimpinan, komunikasi efektif, dan pengambilan keputusan secara parsial mempengaruhi kinerja pekerja. Hal ini juga berupaya untuk memastikan bagaimana faktor-faktor ini berhubungan dengan kinerja pekerja jika digabungkan. Memanfaatkan penelitian deskriptif adalah metodologi penelitiannya. Masing-masing dari 45 karyawan PT. Perusahaan Wiwa yang dijadikan objek penelitian dalam penelitian ini yang meliputi seluruh karyawan perusahaan tersebut. Sebagai bagian dari penelitian ini, kuesioner digunakan untuk mengumpulkan data. Metode analisis regresi berganda diterapkan dalam penelitian ini. Temuan dari penelitian ini menunjukkan bahwa gaya seorang pemimpin tidak berpengaruh secara signifikan dan positif terhadap kinerja tenaga kerjanya. Dampak komunikasi yang efisien terhadap kinerja pekerja bersifat positif dan substansial. Tindakan pengambilan keputusan mempunyai dampak yang penting dan menguntungkan terhadap kinerja karyawan. Gaya seorang pemimpin, komunikasi yang baik, dan pengambilan keputusan secara bersamaan semuanya berdampak positif dan signifikan terhadap kinerja anggota timnya.   The aim of this research is to find out how leadership style, effective communication and decision making partially influence worker performance. It also seeks to ascertain how these factors relate to worker performance when combined. Utilizing descriptive research is the research methodology. Each of the 45 employees of PT. The Wiwa company which was used as the research object in this study included all employees of the company. As part of this research, questionnaires were used to collect data. The multiple regression analysis method was applied in this research. The findings of this research indicate that a leader's style does not have a significant and positive effect on the performance of his workforce. The impact of efficient communication on employee performance is positive and substantial. Decision-making actions have an important and beneficial impact on employee performance. A leader's style, good communication, and simultaneous decision making all have a positive and significant impact on the performance of their team members.
Tourism Revenue Dynamics In The Special Region of Yogyakarta: A Panel Data Analysis Ainina Ratnadewati; Nur Widiastuti; Ari Sutrichastini; Lilik Ambarwati
Jurnal Riset Daerah Vol 25 No 3 (2025): JURNAL RISET DAERAH
Publisher : Badan Perencanaan Pembangunan Daerah Kabupaten Bantul

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64730/jrdbantul.v25i3.151

Abstract

The tourism sector in the Special Region of Yogyakarta (DIY) is a significant contributor to the Regional Gross Domestic Product (PAD). However, the dynamics occurring before, during, and after the COVID-19 pandemic have created uncertainty regarding the contributions of various factors driving tourism. Empirical knowledge about the variables that most influence tourism revenue remains limited, particularly at the district/city level in DIY. This study aims to analyze the impact of the number of tourists, the number of tourist villages, the number of natural tourist attractions, and the number of museums on tourism revenue in four districts and one municipality in DIY, as well as to identify the factors that play a significant role in shaping the region's tourism performance. This research employs a quantitative approach using panel data analysis covering the period before, during, and after the COVID-19 pandemic. The dependent variable in this study is tourism revenue. In contrast, the independent variables include the number of tourists, the number of tourist villages, the number of natural tourist attractions, and the number of museums. The results indicate that the number of tourist villages (p = 0.0112) and the number of tourists (p = 0.0130) have a positive and significant impact on tourism revenue. Conversely, the number of natural tourist attractions and educational tourism does not show a significant effect. The variable for the number of museums shows a positive influence with a significance value approaching the threshold (p = 0.0527), indicating potential contribution. These findings emphasize that community-based factors and the level of tourist visits are the primary determinants of tourism revenue in DIY. In conclusion, tourism revenue in DIY is more influenced by participatory aspects through tourist villages and the intensity of tourist visits than by the number of formal tourist attractions. Therefore, regional tourism development strategies should focus on strengthening tourist villages and enhancing attractions for visitors