Garuda - Garba Rujukan Digital

Pendampingan Pelaksanaan Akuntabilitas Pengelolaan Dana Desa di Desa Gondang Winangun Kec. Ngadirejo, Kab.Temanggung, Jawa Tengah. Budiarto, Dekeng Setyo; Adhivinna, Vidya Vitta; Diansari, Rani Eka; Darajuanti, Rafini
Masyarakat Berdaya dan Inovasi Vol. 5 No. 1 (2024)
Publisher : Research and Social Study Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33292/mayadani.v5i1.183

Dana desa adalah dana yang diperuntukkan untuk penyelenggaraan dan pemberdayaan masyarakat desa. Akuntabilitas merupakan landasan pengelolaan dana desa pada pemerintahan desa. Kinerja seseorang, badan hukum, dan pemimpin organisasi dimintai pertanggungjawaban atas tindakan dan kinerjanya oleh orang lain yang memiliki hak dan kewajiban untuk meminta pertanggungjawaban. (Fitriani, 2022). Akuntabilitas menjadi isu krusial terutama dalam pengelolaan dana desa (By NeoGov, 2020). Pengabdian masyarakat dilaksanakan di Desa Gondang Winangun, Kecamatan Ngadirejo, Kabupaten Temanggung Jawa Tengah. Kegiatan pengabdian ini berupa penyuluhan dan pendampingan pelatihan terkait implementasi akuntabilitas dalam pengelolaan dana desa. Tujuan dari pengabdian ini adalah meningkatkan kapasitas perangkat desa agar mampu melaksanakan pengelolaan ADD dengan baik dan membantu pemerintah untuk mensukseskan implementasi Undang Undang No.6 Tahun 2014 guna terciptanya kesejahteraan masyarakat dan pemerataan pembangunan hingga di tingkat desa. Metode yang digunakan berupa sharing untuk mengetahui kondisi real yang ada pada perangkat desa, pemberian materi mengenai laporan keuangan desa yang akuntable dan pelatihan implementasi akuntabilitas pengelolaan dana desa dengan metode ceramah. Pengabdian ini berdurasi waktu 2 jam setiap sesinya pada jam kerja perangkat desa sesuai dengan kesepakatan. Hasil dari pendampingan menunjukkan bahwa perangkat desa mampu memahami dan mengidentifikasi pentingnya akuntabilitas pengelolaan dana desa, dan mencoba mengimplementasikannya dalam kegiatan pengelolaan dana desa di desa Gondang winangun.

Pentingnya Struktur Modal Untuk Meningkatkan Kinerja Keuangan Perusahaan Sub-Sektor Teknologi Budiarto, Dekeng Setyo; Afifah, Nur Firyal
Akmenika: Jurnal Akuntansi dan Manajemen Vol. 21 No. 2 (2024): AKMENIKA
Publisher : Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31316/akmenika.v21i2.6158

This research aims to determine the impact of investment decision, structure capital, and tax aggressiveness on financial performance.. This type of research is quantitative research that uses secondary data in 2018-2022 periods. The sample used was 44 technology subsector companies listed on the Indonesia Stock Exchange (BEI). This research uses purposive sampling method with certain criteria. There were 63 data obtained which were used in this research. The hypotheses in this research were analysis uses multiple linear regression. The results of this research show that 1) investment decisions have no significant effect on the company's financial performance, 2) capital structure has a positive significant effect on the company's financial performance, 3) tax aggressiveness have no significant effect on the company's financial performance

Declining financial performance of local governments in Indonesia: An empirical study during Covid-19 Karnoto, Suparjito Bin; Almasyhari, Abdul Kharis; Budiarto, Dekeng Setyo
MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang Vol 13, No 1 (2023): MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/mki.13.1.2023.70-84

This research focuses on assessing the financial performance of Regency/City Governments in Central Java Province after refocusing their budget during the COVID-19 pandemic in 2021. Budget Refocusing is a government policy to cope with the impact of the COVID-19 pandemic. This policy certainly has an impact on the financial performance of local government. The calculation process to measure the financial performance of local government using formulas adopted from the research and development section of the Ministry of Home Affairs as well as the Faculty of Social and Political Sciences, Gadjah Mada University, and applied in previous research to calculate financial ratios such as the local government fiscal decentralization, local government financial dependency, regional original income (PAD) effectiveness, and capital expenditure ratios. The results showed that 71.43% of local governments have financial capability in the less category, 62.86% in the moderate category, and 45.71% have a PAD effectiveness ratio in the very effective category. Moreover, the average capital expenditure ratio for the governments was found to be 11.47%.

The Ease of Data Sales Visualization Using The Interactive Tableau Dashboard to Support Decision Making in MSMEs Darajuanti, Rafini; Purnama Sari, Ratna; Budiarto, Dekeng Setyo
APPLIED SCIENCE AND TECHNOLOGY REASERCH JOURNAL Vol. 4 No. 1 (2025): Applied Science and Technology Research Journal
Publisher : Lembaga Penelitian dan Pengabdian Mayarakat (LPPM) Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31316/astro.v4i1.7760

Micro, small, and medium enterprises (MSMEs) face the challenge of surviving and competing with other MSMEs and other higher forms of corporations, which need a very fast and rapid decision-making process. This study aims to implement digital transformation, especially in MSMEs, by using an interactive dashboard called Tableau. This research was conducted in Vifas Batik Yogyakarta and used interviews, observations, and documentation to gather the data. This research also goes through some process from designing and implementation itself. Due to the implementation process, it can be concluded that the use of an interactive dashboard can easily and quickly help business owners to know their business performance better. This research also provides practical contributions for other MSMEs with similar issues and adds to the accounting information system literature about the implementation of business intelligence towards MSMEs' decision-making processes.

FACTORS IN DETERMINING THE PREFERENCE OF FAIR VALUE METHOD OF INVESTMENT PROPERTY Yennisa, Yennisa; Juwiyato, Setya; Budiarto, Dekeng Setyo
Jurnal Akuntansi Kontemporer Vol. 12 No. 2 (2020)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v12i2.2210

Financial Accounting Standard Statement in Indonesia is adopted from the IFRS by the IASB. IFRS applies those standards regarding the assessment of investment property as regulated in PSAK number 13. This research aims to determine the effect of leverage, firm size, asymmetry information, the difference in fair value gains, and share ownership on the selection of fair value investment property methods. This research is quantitative research with purposive sampling technique. The research was conducted on 69 companies listed on the Indonesia Stock Exchange in 2014-2017 with a total of 276 samples. The data analysis technique in this research used logistic regression analysis. The results indicate that firm size and asymmetry information influence the selection of the fair value method of investment property. The leverage, the difference in fair value profits, and share ownership do not affect. Based on the results of the research, there are still many firms that does not apply the fair value method because they prefer a more conservative accounting method. Additional costs regard to revaluation is one of the considerable factors why the firm resist to use the fair value method.

WHICH ONE IS MORE IMPORTANT: INTERNAL CONTROL SYSTEM OR FINANCIAL REPORT ACCESSIBILITY? Budiarto, Dekeng Setyo; Zulaika, Isnaini Nur
Jurnal Akuntansi Kontemporer Vol. 14 No. 3 (2022)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v14i3.3731

Research Purposes. This study aims to examine whether the internal control system and the accessibility of financial reports affect the accountability of village financial management. In addition, this study also analyzes the effect of village financial management accountability on fraud prevention.Research Method. Data were obtained by distributing 152 questionnaires directly (offline) to 38 villages in Sleman Regency. The data is processed using Structural Equation Model (SEM) with Smart-PLS.Research Result and Findings. The results showed that the internal control system and the accessibility of financial reports affected the accountability of village financial management. In addition, village financial management accountability affects fraud prevention. The research implies that the village government can improve supervision and transparency so that the community believes that village funds are appropriately.

Maintaining the Performance and Sustainability of MSMEs with E-Commerce: Research during the Covid-19 Pandemic Budiarto, Dekeng Setyo; Vivianti, Ervana; Diansari, Rani Eka
Journal of Economics, Business, and Accountancy Ventura Vol. 23 No. 3 (2020): December 2020 - March 2021
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v23i3.2463

Even though they have a considerable contribution to economic growth, MSMEs have various business sustainability problems. This study aims to test whether e-commerce, information technology, business network affects performance. Besides, this study also examines the effect of performance on business sustainability. The data were obtained employing a questionnaire given to 193 MSMEs owners in Yogyakarta. This research was conducted during the COVID-19 pandemic so that questionnaires were distributed both online and offline. The analysis results using PLS show that e-commerce and business networks affect performance, while information technology does not affect performance. Furthermore, performance affects the sustainability of SME businesses. This research implies that there is still need for support from the government so that MSMEs can take advantage of e-commerce and expand business networks to survive during the Covid-19 pandemic

Survival Strategy During the Covid-19 Pandemic: Research on the Sustainability of MSMEs Budiarto, Dekeng Setyo; Savira, An Nisa Prita
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 6 No 2 (2021): December 2021
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

E-commerce is a popular business solution for most people to increase income and maintain business sustainability during this Covid-19 pandemic. This study aims to determine the effect of e-commerce and financial literacy on the performance and sustainability of MSMEs. This study uses primary data by distributing questionnaires to 160 MSMEs owners in Gunungkidul Regencies. The sampling method used is purposive sampling with specific criteria. The hypothesis test used is SEM-PLS. This study is a development of several previous studies using a linear regression model. In contrast, this study uses a structural model because this method can detect more complicated models. The results of hypothesis testing indicate that e-commerce and financial literacy affect performance, and performance affects business sustainability. The results of this study can provide ideas to MSMEs owners to improve their financial literacy skills and use e-commerce to survive in an uncertain environmental situation. In addition, support from the government is needed in the form of an infrastructure network so that MSMEs access is more accessible.

MENINGKATKAN KINERJA OPERASIONAL UMKM DENGAN JIWA KEWIRAUSAHAAN DAN KEMAMPUAN MENYUSUN LAPORAN KEUANGAN Musyafaah, Yuni; Budiarto, Dekeng Setyo
(JRAMB) Jurnal Riset Akuntansi Mercu Buana Vol 9 No 2: November 2023
Publisher : Universitas Mercu Buana Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26486/jramb.v9i2.3556

Usaha Mikro, Kecil dan Menengah (UMKM) terutama di Yogyakarta memiliki kontribusi yang besar dalam menciptakan lapangan pekerjaan sehingga mengurangi pengangguran. Tujuan penelitian ini adalah menguji apakah keterampilan pemilik, jiwa kewirausahaan, dan pengetahuan akuntansi memiliki dampak pada kinerja operasional UMKM. Jenis data yang digunakan dalam penelitian ini adalah data primer yang dikumpulkan dengan kuesioner. Jumlah sampel yang digunakan adalah 90 pemilik UMKM sektor jasa pendidikan di Kabupaten Sleman. Pengujian hipotesis menggunakan analisis regresi linier berganda dengan uji t (probability value < 5%). Hasil penelitian membuktikan bahwa semangat kewirausahaan dan kemampuan menyusun laporan keuangan memiliki pengaruh positif terhadap kinerja operasional. Namun, pengetahuan akuntansi dan keterampilan manajerial tidak memberkan dampak signifikan pada kinerja operasional layanan pendidikan UMKM. Penelitian ini memberikan implikasi bagi pemilik UMKM agar meningkatkan kemampuan wirausaha agar usahanya mampu bertahan pada lingkungan yang cepat berubah. Selain itu hasil penelitian ini juga memberikan masukan kepada pemerintah agar memberikan dukungan baik finansial maupun kebijakan agar kemampuan pemilik UMKM dapat berkembang.

Pentingnya Struktur Modal Untuk Meningkatkan Kinerja Keuangan Perusahaan Sub-Sektor Teknologi Budiarto, Dekeng Setyo; Afifah, Nur Firyal
Akmenika: Jurnal Akuntansi dan Manajemen Vol. 21 No. 2 (2024): AKMENIKA
Publisher : Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31316/akmenika.v21i2.6158

This research aims to determine the impact of investment decision, structure capital, and tax aggressiveness on financial performance.. This type of research is quantitative research that uses secondary data in 2018-2022 periods. The sample used was 44 technology subsector companies listed on the Indonesia Stock Exchange (BEI). This research uses purposive sampling method with certain criteria. There were 63 data obtained which were used in this research. The hypotheses in this research were analysis uses multiple linear regression. The results of this research show that 1) investment decisions have no significant effect on the company's financial performance, 2) capital structure has a positive significant effect on the company's financial performance, 3) tax aggressiveness have no significant effect on the company's financial performance

Title

Found 10 Documents
Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title Search

Found 10 Documents Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 10 Documents
Search