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All Journal Journal of Economics, Business, & Accountancy Ventura Dharma Bakti Performance : Jurnal Bisnis dan Akuntansi Jurnal Berdaya Mandiri Masyarakat Berdaya dan Inovasi AKMENIKA Journal of Business and Information System ABDIMAS NUSANTARA
Diansari, Rani Eka
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Apakah ketaatan aturan akuntansi akan mengurangi kecenderungan kecurangan akuntansi? Septiani, Reni; Diansari, Rani Eka
Journal of Business and Information Systems (e-ISSN: 2685-2543) Vol. 1 No. 1 (2019): Journal of Business and Information Systems
Publisher : Department of Accounting, Faculty of Business, Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36067/jbis.v1i1.7

Abstract

The purpose of this research is to determine the effect of internal control, information asymmetry, and compliance with accounting rules on the tendency of accounting fraud in OPD of Yogyakarta City. This is a quantitative research with purposive sampling technique. The sample was all of OPD in Yogyakarta City. The data were collected by using questionnaires in OPD of Yogyakarta City. The data was analized by the multiple regression method. The results of the study show that internal control and information asymmetry have no significant effects on the tendency of accounting fraud in OPD of Yogyakarta City. The compliance with accounting rules have significant effects on the tendency of accounting fraud in OPD of Yogyakarta City.
Diamond fraud analysis in detecting financial statement fraud Diansari, Rani Eka; Wijaya, Arum Tri
Journal of Business and Information Systems (e-ISSN: 2685-2543) Vol. 1 No. 2 (2019): Journal of Business and Information Systems
Publisher : Department of Accounting, Faculty of Business, Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36067/jbis.v1i2.23

Abstract

This study aims to analyze the influence of variable pressure proxied by financial stability, personal financial need, financial targets, external pressure, the opportunity proxied by nature of the industry, ineffective monitoring, rationalization, and capability of the financial statement fraud. The sample used 72 manufactured company listing on the Indonesia Stock Exchange during the 2014-2017 period. Multiple linear regression test is used to test the influence of the independent variable on the dependent variable. The result showed that financial stability, the ratio of the change in total assets, and external pressure, as measured by leverage, showed an influence on financial statement fraud while the personal financial need, financial targets, nature of industry, ineffective monitoring, rationalization, and capability does not influence financial statement fraud.
Faktor keberhasilan usaha pada UMKM industri sandang dan kulit di Kecamatan Wirobrajan Kota Yogyakarta Diansari, Rani Eka; Rahmantio, Rendy
Journal of Business and Information Systems (e-ISSN: 2685-2543) Vol. 2 No. 1 (2020): Journal of Business and Information Systems
Publisher : Department of Accounting, Faculty of Business, Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36067/jbis.v2i1.60

Abstract

This study aimed to test the effect of using accounting information and capital on the business success of Micro Small and Medium Enterprises (MSMEs) in the Wirobrajan District, Yogyakarta Regency. The Population in this research is the MSMEs in Yogyakarta Regency. Sample taken there were only registered with the Department of Trade Industry and Cooperatives on Yogyakarta Regency, MSMEs in the clothing and leather industry, operating for more than five years, take notes on business management, the respondents as many as 34. The sampling technique used purposive sampling. The data analysis technique used in this research includes the quality of data consists of the validity and reliability test—the hypothesis consisting of the multiple linear regression analysis. The result indicates that accounting information and capital have a significant impact on business success
Antecedent factors affecting accountability village fund management Uyob, Suzilawati; Nugroho, Ega Aprilia; Diansari, Rani Eka
Journal of Business and Information Systems (e-ISSN: 2685-2543) Vol. 4 No. 1 (2022): Advances on business and information system
Publisher : Department of Accounting, Faculty of Business, Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36067/jbis.v4i1.122

Abstract

Accountability of village funds is still an exciting study because, until now, there are still irregularities found. This research examines the effect of internal control systems, financial information systems, community participation & prosocial behavior on village fund management accountability. The research population is all village government officials in Kapanewon Tempel, Sleman Regency. The objects of this research are 8 Village Governments in Kapanewon Tempel. The sampling method is saturated sampling. Based on the results of the questionnaire distribution, 64 respondents were involved in managing village funds. Village apparatus used as respondents refers to PERMENDAGRI No. 20 of 2018. Data analysis methods are descriptive statistical tests, data quality tests, & hypothesis testing. The results showed that the internal control system, financial information system, and prosocial behavior affected the accountability of village fund management. Meanwhile, community participation does not affect the accountability of village fund management
Analysis of factors affecting the accountability of village fund management at village government Diansari, Rani Eka; Othman, Jaizah; Musah, Adiza Alhassan; Adhivinna, Vidya Vitta; Sutari, Tri
Journal of Business and Information Systems (e-ISSN: 2685-2543) Vol. 4 No. 2 (2022): Journal of Business and Information Systems
Publisher : Department of Accounting, Faculty of Business, Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36067/jbis.v4i2.127

Abstract

In order to determine whether or not certain factors have an effect on the accountability of village money, this study looks at a variety of factors, including the use of information technology, community participation, internal control mechanisms, and prosocial behavior. The sample for this research comes from the entire community of Kapanewon Imogiri, which is located in the Bantul Regency. In total, there were 48 persons who agreed to take part in this study. The research method that was used was a non-probability sampling method that utilized a saturated sampling type. The information was gathered through the use of a questionnaire. The study of the data consisted of using multiple forms of linear regression. The findings demonstrated that the utilization of information technology has an impact on the accountability of the management of village funds. Accountability in the management of village funds is unaffected by community participation, institutional control systems, or prosocial behavior
Pembinaan dan Pelatihan Penghitungan Harga Pokok Penjualan dan Pemasaran Produk Batik pada Kelompok Batik Sartika, Badran, Bumijo Yogyakarta Yennisa, Yennisa; Purnama, Hari; Adhivinna, Vidya Vitta; Sari, Ratna Purnama; Diansari, Rani Eka
ABDIMAS NUSANTARA: Jurnal Pengabdian Kepada Masyarakat Vol. 1 No. No 2 (2020): ABDIMAS NUSANTARA (Januari)
Publisher : Fakultas Ekonomi Universitas Islam Majapahit

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Abstract

Pengabdian masyarakat dilaksanakan di Badran, Bumijo, Daerah Istimewa Yogyakarta. Kegiatan pengabdian ini berupa pembinaan, penyuluhan dan pendampingan perhitungan Harga Pokok Penjualan atas produk yang dihasilkan yaitu berupa kerajinan Batik. Pelatihan Perhitungan Harga pokok penjualan sangatlah penting karena digunakan untuk penyusunan harga jual suatu produk yang dihasilkan. Kondisi yang terjadi pada ibu-ibu rumah tangga yang tergabung dalam Kelompok Sartika, Kampung Badran, Bumijo, Daerah Istimewa Yogyakarta menentukan harga jual hanya berdasarkan atas azas perkiraan saja, dan rata-rata dari mereka tidak mengetahui secara terperinci jumlah dari besaran biaya yang mereka keluarkan untuk membuat suatu produk Batik. Tujuan dari program pengabdian masyarakat ini adalah memberi edukasi bahwa kegiatan yang mereka lalukan selain bisa mengisi waktu dengan lebih produktif, membantu memberdayakan perempuan dan rumah tangga untuk menghasilkan pendapatan yang jika di kelola dengan baik berpotensi dijadikan untuk menambah pendapatan keluarga dan masyarakat. Pengabdian ini berdurasi waktu kurang lebih 2 jam setiap kedatangan sesuai waktu yang telah dijadwalkan oleh pihak terkait. Pengabdian telah dilaksanakan dengan baik dan berjalan lancar.
Pendampingan dan Pelatihan Keberlanjutan Pemanfaatan Limbah Masyarakat Menjadi Produk Bernilai Jual Tinggi Kepada Ibu Rumah Tangga Desa Pakunden, Kecamatan Ngluwar , Kabupaten Magelang Adhivinna, Vidya Vitta; diansari, rani eka
ABDIMAS NUSANTARA: Jurnal Pengabdian Kepada Masyarakat Vol. 2 No. 1 (2020): ABDIMAS NUSANTARA : (Juli)
Publisher : Fakultas Ekonomi Universitas Islam Majapahit

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Abstract

Pengabdian masyarakat dilaksanakan di Desa Pakunden, Kecamatan Ngluwar Kabupaten Magelang. Kegiatan pengabdian yang dilakukan ini berupa pembinaan, penyuluhan dan pendampingan dalam pengolahan limbah sampah rumah tangga agar dapat membantu mengurangi pencemaran lingkungan dan menghasilkan produk yang bernilai jual tinggi dikarenakan di Desa pakunden juga tidak tersedia Tempat Pembuangan sampah Sementara. Pelatihan dan penyuluhan ini dilakukan untuk membantu masyarakat untuk dapat mengelola sampah yang berpotensi sulit diurai serta menimbulkan permasalahan serius menjadi sebuah produk yang diharapkan dapat menambah pendapatan keluarga. Kondisi yang terjadi saat ini masih terdapat banyak rumah tangga yang belum paham bagaimana pemisahan sampah serta pengelolaan sampah yang tidak dapat diurai. Tujuan dari program pengabdian masyarakat ini adalah memberi edukasi bahwa kegiatan yang mereka lalukan selain bisa mengisi waktu dengan lebih produktif, membantu mencegah pencemaran lingkungan juga menghasilkan pendapatan yang jika di kelola dengan baik berpotensi untuk menjadi produk bernilai jual tinggi yang dapat dijadikan untuk menambah pendapatan keluarga dan masyarakat. Pengabdian ini adalah pengabdian yang dilaksanakan atas usulan ibu Camat ngluwar berdasarkan hasil program kerja yang telah dilaksanakan saat mahasiswa melakukan KKN di level dusun, pengabdian ini nanti tidak hanya di level dusun tetapi sampai dengan tingkat Desa, dan setelah di level Desa bisa dilaksanakan, harapkan pengabdi bisa melanjutkan di tingkat kecamatan dan kabupaten. Pengabdian ini awalnya dijadwalkan berdurasi waktu kurang lebih 2 jam setiap kedatangan sesuai waktu yang telah dijadwalkan dan disepakati akan tetapi karena kondisi Pandemi maka hanya dilaksanakan secara daring kepada perwakilan desa, dan ditambah satu kali kedatangan.
Co-Authors Adyaksana, Rahandhika Ivan 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