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All Journal Journal of Economics, Business, & Accountancy Ventura Dharma Bakti Performance : Jurnal Bisnis dan Akuntansi Proceeding of National Conference on Accounting & Finance Jurnal Berdaya Mandiri Masyarakat Berdaya dan Inovasi AKMENIKA Journal of Business and Information System ABDIMAS NUSANTARA
Diansari, Rani Eka
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Journal : AKMENIKA

 1 
Analisis Faktor yang Mempengaruhi Ketepatan Waktu Pelaporan Keuangan Perusahaan Property dan Real Estate di BEI Tahun 2011-2014. Hidayatullah, Muhammad; Diansari, Rani Eka
AKMENIKA Vol 13, No 2 (2016)
Publisher : Universitas PGRI Yogyakarta

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Abstract

This study aims to examine factors that influence the timeless of financial report. The independent variable of this research are profitability, firmsize, and the public ownership, while the dependent variable is timeless. The population of this research are property and real estate companies which are listed in Indonesian Stock Exchange 2011-2014. The sample in this research is taken by using purposive sampling method with some carracteristics and consist of 30 companies. This research used secondary data from www.idx.co.id and the method of analysis used logistic regression analysis. The results show that the profitability is significantly influenced to the timeless of financial report, while both the firmsize and public ownership are not significantly influenced the timeless of financial report.
Analisis Implementasi UU Nomor 6 tahun 2014 tentang Desa dalam Pengelolaan Alokasi Dana Desa dengan Metode Logic Model (Studi pada Desa Pateken Kecamatan Wonoboyo Kabupaten Temanggung Jawa Tengah Tahun 2016). Diansari, Rani Eka
AKMENIKA Vol 14, No 2 (2017)
Publisher : Universitas PGRI Yogyakarta

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Desa adalah susunan pemerintahan terkecil di Negara Kesatuan Republik Indonesia ini. Pengaturan Desa yang baik secara tidak langsung dapat menyebabkan munculnya sistem pemerintahan yang baik pula. Undang-undang no.6 tahun 2014 adalah satu bentuk bahwa pemerintah telah berusaha memperbaiki tata kelola pemerintahan Desa agar dapat berjalan lebih baik. Tata kelola Keuangan pemerintah Desa identik dengan mengelolaan Alokasi dana Desa (ADD). Laporan ADD merupakan sebuah bentuk pertanggung jawaban Desa terhadap pemerintah pusat. Dengan adanya Undang-undang No.6 Tahun tahun 2014 tentang Desa, Desa diharapkan mampu mengem-bangkan potensi Desa dengan optimal. Penelitian ini memfokuskan perhatian pada penerapan prinsip akuntabilitas dalam pengelolaan ADD sebagai implementasi Un-dang-undang No.6 Tahun 2014 dengan tujuan untuk mendeskripsikan akuntabilitas pengelolaan Alokasi Dana Desa dengan menggunakan Model Logic.Penelitian ini merupakan rangkaian penelitian yang dilakukan karena sebelumnya dilakukan kegiatan pengabdian masyarakat terkait kesiapan implementasi Undang-undang no.6 Tahun 2014 tentang Desa dan ditemukan indikasi bahwa Desa Pateken dalam menyelenggarakan administrasi keuangannya belum sesuai dengan peraturan yang berlaku. Penelitian ini menggunakan metode kualitatif dengan pendekatan studi kasus, alat analisis yang digunakan adalah Model Logika.
Pengaruh Pembelajaran Di Perguruan Tinggi Dan Pendidikan Keuangan Di Keluarga Terhadap Literasi Keuangan Nusron, Lulu Amalia; Krismiatun, Ervina Wahyu; Diansari, Rani Eka
Akmenika: Jurnal Akuntansi dan Manajemen Vol 18, No 1 (2021): AKMENIKA
Publisher : Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31316/akmenika.v18i1.1464

Abstract

This study aims to determine whether there is an effect of learning in higher education and finan-cial education in the family on financial literacy in accounting students of the Faculty of Business, PGRI University Yogyakarta. This research is quantitative and uses primary data, namely ques-tionnaires. This study determined all active stu-dents majoring in Accounting, Faculty of Busi-ness, the University of PGRI Yogyakarta as a population. The sample used as many as 90 re-spondents who fit the criteria that have taken financial management courses. The method used in this study was to distribute questionnaires to respondents using google form and using the SPSS version 25 application to test hypotheses with descriptive statistics, validity tests, reliabil-ity tests, normality tests, and multiple linear re-gression analysis. This study resulted in two var-iables, learning in higher education and financial education in the family, which positively influenced financial literacy in accounting stu-dents at the Yogyakarta Business Faculty. This study's result has implications for lecturers in universities, especially PGRI Yogyakarta Univer-sity, to uphold student's formal financial learn-ing. Also, the results of this study impact the par-ents of students as financial education advisers at home to always maintain what has been taught. For Accounting students, the Business Faculty itself is always able to apply the knowledge of both. 
Pengaruh Partisipasi Anggaran, Asimetri Informasi, Penekanan Anggaran, dan Ambiguitas Peran Terhadap Budgetary Slack (Organisasi Perangkat Daerah Kota Yogyakarta) Diansari, Rani Eka; Saraswati, Meilia
Akmenika: Jurnal Akuntansi dan Manajemen Vol 17, No 2 (2020): AKMENIKA
Publisher : Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31316/akmenika.v17i2.1045

Abstract

This study aims to examine the effect of budgetary participation, information asymmetry, budget emphasis, and role ambiguity on budgetary slack. This type of research is quantitative research. The population in this study is the Regional Organization of the Government of Yogyakarta City. Sample of research are 58 respondents involved in the preparation of the budget. The sampling selection using purposive sampling method. This research method is a descriptive analysis method with a survey approach. Method of data analysis used in this research is multiple linear regression mode.In the study, show that budgetary participation have significant positive effect on budgetary slack while information asymmetry, budget emphasis, and role ambiguity have no effect on budgetary slack on the Regional Organizations in the Yogyakarta City Government.Keywords: Budgetary Participation, Information Asymmetry, Budget Emphasis, Role Ambiguity, Budgetary Slack
Co-Authors Adyaksana, Rahandhika Ivan Aikho Maharani Budiarto, Dekeng Setyo Darajuanti, Rafini ennisa Fachrunnisa, Zidni Husnia Hari Purnama, Hari Hidayatullah, Muhammad Krismiatun, Ervina Wahyu Lulu Amalia Nusron Musah, Adiza Alhassan Nugroho, Ega Aprilia Othman, Jaizah Rahmantio, Rendy Ratna Purnama Sari Saraswati, Meilia Septiani, Reni Sutari, Tri Uyob, Suzilawati Vidya Vitta Adhivinna, Vidya Vitta Vivianti, Ervana Wijaya, Arum Tri Yennisa Yennisa, Yennisa