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All Journal Jurnal Riset Akuntansi dan Bisnis Akuisisi : Jurnal Akuntansi Jurnal Analisis Bisnis Ekonomi Community Empowerment Borobudur Accounting Review
Pramita, Yulinda Devi
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Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Public Health Social Sciences

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DETERMINASI HUBUNGAN PERSEPSI MAHASISWA DAN SIVITAS AKADEMIKA TENTANG PENDIDIKAN ETIKA BISNIS TERHADAP TINGKAT PENALARAN MORAL KEPUTUSAN ETIS Suhaeli, Dahli; Pramita, Yulinda Devi
Jurnal Analisis Bisnis Ekonomi Vol 12 No 2 (2014): Volume 12, Nomor 2, Oktober 2014
Publisher : Universitas Muhammadiyah Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (353.631 KB)

Abstract

Penelitian ini menguji pengaruh gender, tingkat pendidikan, usia dan kejujuran akademik terhadap hubungan antara persepsi mahasiswa dan sivitas akademika tentang pendidikan etika bisnis dengan tingkat penalaran moral keputusan etis. Pengambilan sampel penelitian menggunakan metode purposive sampling yaitu mahasiswa semester enam dan delapan, telah memperoleh matakuliah etika bisnis dan profesi. Jumlah responden penelitian ini sebanyak 178 atau 91%. Hasil penelitian menunjukkan bahwa prosentase pengaruh pendidikan etika bisnis terhadap tingkat penalaran moral keputusan etis sebesar 55%. Persepsi mahasiswa dan sivitas akademika tentang pendidikan etika bisnis berpengaruh positif sigini? kan terhadap tingkat penalaran moral keputusan etis. Penelitian tersebut juga membuktikan bahwa kejujuran akademik berpengaruh sigini? kan terhadap hubungan antara persepsi mahasiswa dan sivitas akademika tentang pendidikan etika bisnis dengan tingkat penalaran moral keputusan etis. Akan tetapi gender, tingkat pendidikan, dan usia tidak memoderasi hubungan antara persepsi mahasiswa dan sivitas akademika tentang pendidikan etika bisnis dengan tingkat penalaran moral keputusan etis.
KUALITAS LABA DAN BETA TERHADAP BIAYA MODAL EKUITAS Pramita, Yulinda Devi
Jurnal Analisis Bisnis Ekonomi Vol 14 No 2 (2016): Volume 14, Nomor 2, Oktober 2016
Publisher : Universitas Muhammadiyah Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (233.497 KB)

Abstract

Penelitian ini bertujuan untuk menguji pengaruh langsung kualitas laba dan beta terhadap biaya modal ekuitas. Sampel penelitian ditentukan dengan metode purposive sampling, yaitu perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2007 sampai dengan tahun 2013. Perusahaan melaporkan laporan keuangan audit berturut-turut dari 2007-2013 untuk informasi piutang, aktiva tetap, laba bersih, total aset, total kewajiban. Berdasarkan kriteria tersebut diperoleh 23 perusahaan selama 6 tahun atau sebanyak 138 observasi. Analisis data menggunakan analisis regresi berganda dengan menggunakan program aplikasi IBM SPSS Statistics 21. Hasil penelitian menunjukkan bahwa kualitas laba dan beta terbukti secara empiris signi? kan mempengaruhi biaya modal ekuitas. Variabel kontrol yang digunakan dalam penelitian ini yaitu leverage dan ukuran perusahaan secara signi? kan menjadi pertimbangan investor dalam menentukan biaya modal ekuitas. Sementara variabel market-to-book tidak mempengaruhi atau tidak menjadi pertimbangan investor dalam keputusan investasi dan biaya modal ekuitas.indo
KEPUTUSAN MAHASISWA FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS MUHAMMADIYAH MAGELANG DALAM MEMILIH PROGRAM STUDI Hidayati, Luk Luk Atul; Pramita, Yulinda Devi
Jurnal Analisis Bisnis Ekonomi Vol 17 No 1 (2019): Volume 17, Nomor 1, April 2019
Publisher : Universitas Muhammadiyah Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (606.791 KB) | DOI: 10.31603/bisnisekonomi.v17i1.2849

Abstract

This study empirically tested and analyzed the decision-making factors of UMMagelang Faculty of Economics and Business students in choosing study programs. These factors include the image of tertiary institutions, interests, joint decisions, availability of jobs, sources of public information, and Word of Mouth (WOM) on the decision making of prospective students of the Faculty of Economics and Business UMMagelang to choose study programs.The sample used in this study was an early semester student at the management and accounting study program of FEB UMMagelang. The sample of semester 2 students is because they are classified as new students and can still be measured and identified their interest in choosing study programs at FEB UMMagelang. The results showed that the WOM method influenced the decision to choose a study program. It means that many of FEB UMMagelang students are often involved in communication and talking about FEB UMMagelang. Brand image is one of the considerations of prospective students of the Faculty of Economics and Business, University of Muhammadiyah Magelang, choosing study programs at FEB UMMagelang. The joint decision to choose the bachelor program (S-1) at the Faculty of Economics and Business, University of Muhammadiyah Magelang also influenced the decision to vote. This shows that the role of parents and family influences the decision to choose study programs at the Faculty of Economics and Business, University of Muhammadiyah Magelang.
Pendampingan Bagi BUMDes Pagersari, Mungkid Guna Mewujudkan Tata Kelola dan Akuntabilitas Pelaporan Keuangan Muhdiyanto, Muhdiyanto; Pramita, Yulinda Devi
Community Empowerment Vol 3 No 2 (2018)
Publisher : Universitas Muhammadiyah Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (158.655 KB) | DOI: 10.31603/ce.v3i2.2454

Abstract

Kegiatan Program Kemitraan Universitas ini bertujuan untuk mewujudkan tata kelola keuangan dan akuntabilitas pelaporan keuangan BUMDes. Tata kelola keuangan tersebut berupa manajemen pelaporan dan pencatatan laporan keuangan. Kegiatan ini penting karena tata kelola keuangan adalah salah satu prasyarat untuk mewujudkan tata kelola organisasi khususnya BUMDes yang baik pada level unit usaha. Mitra pengabdian ini adalah BUMDes desa Pagersari, Kecamatan Mungkid, Kabupaten Magelang. Pada kegiatan ini tim pengabdi akan mengoptimalkan fungsi kegunaan software MS.Excel untuk membuat sistem tata kelola pencatatan aktivitas, laporan, dan analisa keuangan ditambah dengan aplikasi Kuitansi Software Keuangan. Luaran utama berupa terimplementasikannya tata kelola keuangan menggunakan MS. Excel dan software aplikasi. Metode yang digunakan untuk mencapai luaran tersebut berupa penyuluhan, pelatihan, praktik dan pendampingan secara terstruktur. Harapannya, sistem yang telah terbentuk dapat dimanfaatkan untuk mewujudkan tata kelola dan akuntabilitas keuangan BUMDes yang lebih baik. Sistem tersebut dapat menjadi rujukan untuk pengambilan keputusan-keputusan keuangan di masa depan dan sebagai alat kontrol yang efektif. Harapan jangka panjang apabila BUMDes Pagersari ini dapat mewujudkan tata kelola keuangan yang lebih baik, maka unit usaha ini dapat secara optimal dalam menghasilkan keuntungan. Hal ini secara tidak langsung akan menggerakkan kegiatan perekonomian di Desa Pagersari, Kecamatan Mungkid, Kabupaten Magelang dalam upaya pemberdayaan potensi, masyarakat dan pengentasan kemiskinan. Metoda yang digunakan untuk mencapai tujuan tersebut yaitu melalui penyuluhan, pelatihan, pendampingan dan praktik.
Pengaruh kualitas laporan keuangan, pemanfaatan teknologi, pengendalian internal dan sistem pelaporan terhadap akuntabilitas kinerja Nuraeni, Iin; Pramita, Yulinda Devi; Afif, Naufal
Borobudur Accounting Review Vol 3 No 2 (2023)
Publisher : Universitas Muhammadiyah Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31603/bacr.11050

Abstract

Abstract This study aims to empirically examine the effect of financial quality, utilization of information technology, internal control and reporting systems on the performance accountability of the government of Magelang Regency. The research population is OPD in Magelang Regency. This research was conducted in 24 OPD. The research sample is 75 respondents, obtained by purposive sampling technique. The research uses primary data in the form of answers from research questionnaires obtained from respondents who are the research sample. The analysis technique used in this study is data analysis using descriptive statistical tests, data quality tests consisting of validity and reliability tests and hypothesis testing using multiple linear regression analysis. From the results of data analysis, it can be concluded that internal control and the reporting system have a significant positive effect on performance accountability, while the quality of financial reports and the use of information technology have no effect on performance accountability. Keywords: quality of financial reports; use of information technology; internal control; reporting systems; performance accountability.
Pengaruh Akuntabilitas, Transparansi, Partisipasi, Pengawasan, Dan Pemahaman Akuntansi Terhadap Kinerja Anggaran Dana Desa Berbasis Value For Money Pramita, Yulinda Devi; Filiana, Ilma; Maharani, Betari
Jurnal Riset AKuntansi dan Bisnis Vol 24, No 2 (2024): SEPTEMBER
Publisher : Jurnal Riset Akuntansi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/21867

Abstract

This research aims to test and analyze empirically the influence of accountability, transparency, participation, supervision and understanding of accounting on the performance of value for money based village fund budgets (empirical study in villages throughout Tempuran sub-district, Magelang district). The data used in this research is primary data. The population of this study was 15 village offices in Tempuran District, Magelang Regency. Meanwhile, the samples in this study were the village head, financial head, Head of Welfare, Head of Development, Head of Hamlet. The sampling technique is using a purposive sampling method. The number of samples used was 15 village offices with a total of 170 respondents. The analytical method used in this research was multiple linear regression analysis. The results of this research show that accountability, transparency, participation, supervision and understanding of accounting have a positive effect on the performance of village fund budgets based on value for money.
Peran Sistem Pengendalian Internal, Kompetensi Aparatur Desa dan Budaya Organisasi terhadap Pencegahan Kecurangan Dana Desa Safitri, Dewi Ayu; Khikmah, Siti Noor; Pramita, Yulinda Devi
Akuisisi : Jurnal Akuntansi Vol 21, No 1 (2025)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v21i1.2186

Abstract

This research aims to empirically test the influence of the internal control system, village apparatus competence and organizational culture on preventing fraud in managing village funds. The research population was all village officials in 20 Wndusari District village offices. The sampling technique used purposive sampling consisting of the village head, secretary, treasurer and planning head. The research sample was 73 respondents. Data analysis used SPSS version 26. The results of this research show that the internal control system has a positive effect on preventing fraud in managing village funds, while the competence of village officials and organizational culture have not effect on preventing fraud in managing village funds
Co-Authors Afif, Naufal Dahli Suhaeli Filiana, Ilma Luk Luk Atul Hidayati, Luk Luk Atul Maharani, Betari Nuraeni, Iin Safitri, Dewi Ayu Siti Noor khikmah