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All Journal Media Mahardhika Jurnal STIE Semarang (Edisi Elektronik) Jurnal TAMBORA Kajian Bisnis STIE Widya Wiwaha Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Arastirma Jurnal Riset Akuntansi dan Bisnis Indonesia JURNAL AKUNTANSI DAN BISNIS Jurnal Penelitian dan Pengabdian Masyarakat Jurnal Riset Manajemen Akuntansi Indonesia Jurnal Projemen UNIPA Jurnal Riset Mahasiswa Prosiding Seminar Nasional dan Call Paper STIE Widya Wiwaha Journal of Innovative and Creativity Jurnal Pengabdian Masyarakat Widya Wiwaha
Prasetyo, Agung Slamet
Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha
Agriculture, Biological Sciences & Forestry Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Mathematics Public Health Social Sciences Other

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ANALISIS PENGARUH PENERAPAN SISTEM INFORMASI KEUANGAN DAERAH (SIKD) TERHADAP PEMROSESAN SURAT PERTANGGUNGJAWABAN (SPJ) BELANJA DI DINAS PERINDUSTRIAN DAN PERDAGANGAN KABUPATEN SLEMAN Martika Khoirun Nisa; Agung Slamet Prasetyo; Priyastiwi
Jurnal Akuntansi dan Bisnis Vol. 5 No. 1 (2025): Mei 2025 : Jurnal Akuntansi dan Bisnis
Publisher : LPPM Universitas Sains Dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jiab.v5i1.885

Abstract

This research aims to analyze the influence of SIKD Sleman on SPJ-shopping processing at the Sleman Industry and Trade Department. The research method used is qualitative with primary and secondary data sources. Primary data was obtained directly through interviews, while secondary data was obtained by analyzing independently by reading the relevant laws and regulations. Based on the results of research in the form of interviews and literature studies, it can be concluded that the use of the Sleman SIKD has an influence on SPJ-shopping processing at the Regency Industry and Trade Department. The use of SIKD makes SPJ-shopping processing faster and easier so that annual budget absorption can be maximized.
ANALISIS PENGELOLAAN LAPORAN KEUANGAN DANA BOSP MELALUI SISTEM INFORMASI PENGELOLAAN KEUANGAN SEKOLAH Nur Hidayati, Khusna; Agung Slamet Prasetyo; Priyastiwi, Priyastiwi
Jurnal Akuntansi dan Bisnis Vol. 5 No. 1 (2025): Mei 2025 : Jurnal Akuntansi dan Bisnis
Publisher : LPPM Universitas Sains Dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jiab.v5i1.890

Abstract

This research aims to digitize the BOSP Financial Report of SMA Negeri 1 Yogyakarta through the School Financial Management Information System website. This is motivated by the condition of the SPJ administration which is still processed semi-manually, the wrong nominal input into the bank deposit receipt which results in failed transfers, and incorrect tax transfers (over/underpayment of taxes). The method used is qualitative with data collection techniques through observation, interviews, and documentation. Research procedures include: 1) making a flowchart of the financial transaction process, 2) designing the output format of the financial accountability letter, 3) simulating the school financial management information system accompanied by a programmer, 4) testing on three different users. The test results show that the financial management of SMA Negeri 1 Yogyakarta through the School Financial Management Information System produces output documentation of SPJ completeness automatically and can present real-time financial reports. It is expected that the School Financial Management Information System can improve the accuracy and achievement of the realization of BOSP fund absorption.
ANALISIS SIA PERSEDIAAN PADA PENYAJIAN LAPORAN KEUANGAN BPKA DIY TAHUN 2023 Nugraha, Firmanda Azhar; Agung Slamet Prasetyo
Jurnal Akuntansi dan Bisnis Vol. 5 No. 1 (2025): Mei 2025 : Jurnal Akuntansi dan Bisnis
Publisher : LPPM Universitas Sains Dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jiab.v5i1.929

Abstract

Indonesia's financial reforms, starting in 2003, introduced accrual-based Government Accounting Standards (PP No. 71/2010) for transparent and efficient financial management. The Provincial Government of Yogyakarta (DIY) is required to produce accurate financial reports, including inventory management under PSAP No. 05. BPKA DIY plays a key role but faces challenges due to discrepancies between financial and inventory systems. This study examines the importance of an integrated inventory accounting system in improving the quality of financial reporting at BPKA DIY, offering recommendations to enhance efficiency and transparency.
PENINGKATAN KINERJA UMKM DALAM UPAYA PENGEMBANGAN BISNIS MELALUI LABELISASI PRODUK DI DESA NGAMPO SEMANU Nurwahyudi, Muhammad Robi’; Widiastuti, Nur; Prasetyo, Agung Slamet; Muhrizal, Rafif Raditya; Hakim , Maudys Pratyas
Jurnal Pengabdian Masyarakat Widya Wiwaha Vol. 3 No. 2 (2025): Jurnal Pengabdian Masyarakat Widya Wiwaha
Publisher : Jurnal Pengabdian Masyarakat Widya Wiwaha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32477/jpm.v3i2.1227

Abstract

Tujuan kegiatan pengabdian kepada masyarakat (PkM) adalah meningkatkan pemahaman pelaku UMKM mengenai pentingnya labeling dan packaging sebagai daya tarik pembeli agar lebih dikenal di pasar dan membantu membuat logo produk. Peserta dalam kegiatan ini adalah warga pelaku UMKM di Dusun Ngampo Semanu Gunung Kidul. Kegiatan ini dikoordinir oleh UKM HMJA (Himpunan Mahasiswa Akuntansi) STIE Widya Wiwaha. Metode pelaksanaan PkM dilakukan dengan wawancara, metode ini diharapkan dapat membantu memberi solusi terhadap permasalahan-permasalahan yang dihadapi peserta. Berbagai macam strategi diberikan kepada peserta agar profitabilitas UMKM meningkat.
PENINGKATAN KINERJA PEGAWAI PADA SEKRETARIAT DEWAN PERWAKILAN RAKYAT DAERAH ISTIMEWA YOGYAKARTA Maryanto, Maryanto; Hamid, Muda Setia; Prasetyo, Agung Slamet
Jurnal Riset Manajemen Akuntansi Indonesia Vol 1 No 4 (2023): Jurnal Riset Manajemen Akuntansi Indonesia
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32477/jrima.v1i4.806

Abstract

Penelitian ini bertujuan untuk menganalisis dan mengidentifikasi penyebab kinerja pegawai Sekretariat Dewan Perwakilan Rakyat Daerah Daerah Istimewa Yogyakarta belum mencapai target, merumuskan upaya meningkatkan kinerja pegawai Sekretariat Dewan Perwakilan Rakyat Daerah Daerah Istimewa Yogyakarta. Penelitian ini menggunakan pendekatan deskriptif kualitatif. Teknik pengumpulan data dalam penelitian ini adalah wawancara, dokumentasi dan observasi. Analisis data yang digunakan dalam penelitian ini adalah Analisis Deskriptif dan Analisis Kualitatif, analisis ini terdiri dari tiga alur yaitu: reduksi data, penyajian data dan penarikan kesimpulan/verifikasi. Hasil penelitian menunjukkan bahwa yang menyebabkan kinerja pegawai Sekretariat Dewan Perwakilan Rakyat Daerah Daerah Istimewa Yogyakarta belum mencapai target dapat disebabkan oleh beberapa faktor sebagai berikut : Jumlah pegawai yang terbatas dibandingkan dengan beban kerja, dikarenakan beban yang banyak mengakibatkan pegawai kurang fokus dengan salah satu pekerjaan, kurang rutinnya pemberian motivasi dari pimpinan, pelaksanaan punishment yang masih rendah, masih adanya pegawai yang kurang disiplin, banyaknya kegiatan rutin dan ketugasan lain seperti memfasilitasi kegiatan Anggota Dewan Perwakilan Rakyat Daerah, masih ada pegawai yang keterampilan kerjanya perlu ditingkatkan, kurangnya pengetahuan pelayanan prima, ketahanan fisik, beberapa pegawai ada yang prestasi kerjanya menurun dan kurang peka akan penyelesaian pekerjaan sesuai target, beberapa pegawai dengan kreatifitasnya yang rendah atau hanya menunggu perintah saja, ada pegawai yang belum memahami secara utuh akan ketugasannya, presensi kedatangan beberapa pegawai yang tidak tepat waktu.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KETEPATAN WAKTU LAPORAN KEUANGAN PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA PERIODE 2020–2023 Robertus Wasa Libu; Agung Slamet Prasetyo
Jurnal Projemen UNIPA Vol. 12 No. 3 (2025): September : Jurnal Projemen UNIPA
Publisher : Universitas Nusa Nipa Maumere

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

Abstract

Timeliness in the submission of financial statements is one of the key indicators of transparency in public companies. This study aims to analyze the effect of profitability, leverage, and firm size on the timeliness of financial statement submission in manufacturing companies within the food and beverage sub-sector listed on the Indonesia Stock Exchange (IDX) during the period 2020–2023. The research sample consisted of 17 companies with a total of 51 observations, selected using purposive sampling. Data were analyzed using multiple linear regression. The results show that profitability (ROA) and firm size have a significant positive effect on the timeliness of financial reporting, while leverage (DER) has no significant effect. Simultaneously, profitability, leverage, and firm size have a significant effect, contributing 41.7% to the variation in financial reporting timeliness. This study supports the signaling theory, which states that companies with good performance tend to provide positive signals through compliance with timely reporting.
DAMPAK E-SECURITY DAN RISK PERCEPTION TERHADAP E-TRUST NASABAH PENGGUNA E-BANKING: PERAN LITERASI KEUANGAN Dewi, Nadia Ayu Saraswati; Prasetyo, Agung Slamet
Media Mahardhika Vol. 23 No. 2 (2025): January 2025
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v23i2.1248

Abstract

E-banking has become an essectial part of daily financial transactions, making trust in the system a critical factor in its usage. However, concerns about security and the perceived risks of using e-banking services may influence customers trust in the platforms. This study explores the impact of e-security and risk perception on e-trust among e-banking service users, with the moderating variable being financial literacy. The research adopts a quantitative methodology with a descriptive approach. Data was gathered using a non-probability sampling method through questionnaires distributed to 105 bank customers utilizing e-banking services in the Special Region of Yogyakarta. Hypotheses were tested using Moderated Regression Analysis (MRA) and Multiple Regression Analysis through SPSS. The findings reveal that e-trust is significantly impacted by both e-security and risk perception. Additionally, financial literacy is shown to moderate the connection between e-security and e-trust but not the connection between risk perception and e-trust.
PENGARUH PROFITABILITAS, LIKUIDITAS, LEVERAGE DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR SUBSEKTOR INDUSTRI BARANG KONSUMSI MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2019-2021 Izzati, Fify Nesia Nur; Hamid, Muda Setia; Prasetyo, Agung Slamet
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.v4i1.950

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh profitabilitas, likuiditas, leverage dan ukuran perusahaan terhadap manajemen laba. Sumber data yang digunakan dalam penelitian ini berasal dari laporan keuangan yang diperoleh dari website Bursa Efek Indonesia. Populasi dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) periode 2019-2021. Metode penentuan sampel yang digunakan adalah metode purposive sampling. Setelah dilakukan metode penentuan sampel dengan metode purposive sampling, terdapat 9 perusahaan yang memenuhi kriteria-kriteria sampel yang dibutuhkan dengan periode pengamatan selama 3 tahun. Pengujian hipotesis dalam penelitian ini menggunakan aplikasi SPSS sebagai alat uji. Metode analisis yang digunakan adalah uji statistik deskriptif, uji asumsi klasik (uji normalitas, uji multikolonieritas, uji autokorelasi, uji heteroskedastisitas), dan uji hipotesis. Berdasarkan uji ANOVA, variabel profitabilitas dan ukuran perusahaan memiliki pengaruh terhadap manajemen laba. Sedangkan variabel likuiditas, leverage dan ukuran perusahaan tidak memiliki pengaruh terhadap manajemen laba.
Pengaruh Literasi Keuangan dan Motivasi Investasi terhadap Minat Investasi Logam Mulia Pada Generasi Z di Daerah Istimewa Yogyakarta Mawaddah, Sulalatul; Prasetyo, Agung Slamet
Jurnal Arastirma Vol. 5 No. 1 (2025): JURNAL ARASTIRMA
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/jaras.v5i1.46268

Abstract

Tujuan. Tujuan studi ini adalah guna mengidentifikasi dampak literasi keuangan dan motivasi investasi kepada minat investasi logam mulia digenerasi Z di Daerah Istimewa Yogyakarta. Metode. Pendekatan yang dipergunakan bersifat kuantitatif. Populasi pada studi ini adalah penduduk Generasi Z di Daerah Istimewa Yogyakarta yang berumur 20 -27 tahun. Dengan jumlah sample 100 orang, strategi pengambilan sampel mempergunakan pendekatan purposive sampling. Penghimpunan data mempergunakan kuesioner serta analisis mempergunakan SPSS versi 27. Hasil. Literasi Keuangan Memengaruhi Minat Investasi Logam Mulia pada Generasi Z di Daerah Istimewa Yogyakarta. Motivasi investasi memengaruhi minat Generasi Z guna berinvestasi logam mulia di Yogyakarta. Di Yogyakarta, minat Generasi Z pada investasi logam mulia diakibatkan dari literasi keuangan serta motivasi investasi. Implikasi. Diharapkan lembaga pendidikan dan pemangku kepentingan lainnya untuk mengembangkan program yang dapat meningkatkan literasi keuangan dan motivasi berinvestasi di kalangan generasi muda.
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.
Co-Authors Agiastia, Dhita Ambarwati, Arum Ambarwati, Lilik Atiun Nasikhah Dewi, Nadia Ayu Saraswati Dwi Novitasari Fransetyo, Agung Ahmad Hari Hakim , Maudys Pratyas Hasanah Setyowati Izzati, Fify Nesia Nur Khoirunnisa Cahya Firdarini Mahsun, Mohamad Martika Khoirun Nisa Maryanto - Mawaddah, Sulalatul Muda Setia Hamid, Muda Setia Muhrizal, Rafif Raditya Mutahir, Anwar Ningrum, Diah Ayu Puspita Nirwasti, Theresia Ayu Nugraha, Firmanda Azhar Nur Hidayati, Khusna Nur Widiastuti Nurwahyudi, Muhammad Robi’ Prafidhya Dwi Yulianto Priyastiwi Priyastiwi, Priyastiwi Ramadhan, Maulana Fajar Robertus Wasa Libu Solly Aryza Sri Mulyani Subkhan, Muhammad Sulastiningsih Yulianto, Prafidhya Dwi