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All Journal Nominal: Barometer Riset Akuntansi dan Manajemen Assets : Jurnal Ekonomi, Manajemen dan Akuntansi JURNAL PERSPEKTIF BEA DAN CUKAI JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis dan Inovasi Universitas Sam Ratulangi) Educoretax Pengmasku Jurnal Pemberdayaan Masyarakat Indonesia (JPMI) Riset Akuntansi dan Keuangan Indonesia
Ambarwati, Ria Dewi
Unknown Affiliation
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

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Pengaruh Return on Asset, Return on Equity, Net Interest Margin, Net Profit Margin, Earning per Share dan Net Income terhadap Stock Price Sektor Perbankan Tahun 2016 – 2020 Hadi, Miftahul; Ambarwati, Ria Dewi; Haniyah, Rizqi
JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis dan Inovasi Universitas Sam Ratulangi). Vol 8, No 3 (2021): JMBI UNSRAT Volume 8 Nomor 3
Publisher : FEB Universitas Sam Ratulangi Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35794/jmbi.v8i3.36743

Abstract

 ABSTRACTThis research aims to analyze the effect of Return on Assets, Return on Equity, net interest margin, net profit margin, Earnings per Share and net income on the stock price of banking companies listed on the Indonesian stock exchange for the 2016-2020. Using secondary data with sampling technique and multiple linear regression, we found that return on assets and return on equity had a negative and significant effect on stock price, net interest margin had a negative and not significant effect on stock price, while net profit margin, earnings per share and net income had a significant positive effect on stock price. We also found that return on assets, return on equity, net interest margin, earnings per share and net income simultaneously have a significant effect on stock price. ABSTRAKPenelitian ini bertujuan untuk mengetahui dan membuktikan mengenai pengaruh return on asset, return on equity, net interest margin, net profit margin, earning per share dan net income terhadap stock price perusahaan perbankan yang listed dalam bursa efek Indonesia periode 2016-2020. Penelitian dilakukan menggunakan data sekunder dengan teknik pengambilan sampel menggunakan purposing sampling. Regresi linear berganda digunakan sebagai teknik untuk menganalisis data. Hasil penelitian menunjukkan bahwa return on asset dan return on equity mempunyai pengaruh negatif dan signifikan terhadap stock price, net interest margin mempunyai pengaruh negatif dan tidak signifikan terhadap stock price sedangkan net profit margin, earning per share dan net income berpengaruh siginifikan positif terhadap stock price. Kemudian return on asset, return on equity, net interest margin, earning per share dan net income secara simultan berpengaruh signifikan terhadap stock price.
Pengedukasian Peran UMKK dalam Pengadaan Barang/Jasa Pemerintah Ambarwati, Ria Dewi; Andriana, Nina
Journal Pemberdayaan Masyarakat Indonesia Vol 5 No 2 (2023): Jurnal Pemberdayaan Masyarakat Indonesia (JPMI)
Publisher : Pusat Pengabdian kepada Masyarakat (PPKM) Universitas Prasetiya Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21632/jpmi.5.2.123-131

Abstract

Kegiatan pengabdian ini ditujukan untuk menghasilkan output berupa modul UMKK dan pengadaan barang/jasa pemerintah. Kegiatan pengabdian masyarakat ini dalam rangka program pendampingan Usaha Mikro, Kecil, dan Koperasi (UMKK) dengan tajuk Beli Kreatif Sumatera Selatan (BKSS) yang dicanangkan oleh Kemenparekraf, serta dalam rangka mengimplementasikan instruksi presiden nomor 2 tahun 2022. Metode pendekatan yang dilakukan untuk menyelesaikan pengabdian ini yaitu dengan menggunakan metode kolaborasi informasi dan pengamatan simulasi. Kegiatan dilaksanakan baik secara daring maupun luring (tatap muka) selama enam bulan. Modul yang dihasilkan dari pengabdian ini, dijadikan sebagai acuan dalam persiapan pelaksanaan bimbingan teknis dan pendampingan UMKK mengenai pengadaan barang/jasa pemerintah dalam program BKSS. Selain itu, diharapkan modul ini menjadi acuan bagi satuan kerja dan UMKK lainnya dalam peningkatan pemahaman terkait pengadaan barang/jasa pemerintah dan dapat menyukseskan implementasi instruksi presiden Nomor 2 tahun 2022.
Ekskalasi Literasi Keuangan Badan Usaha Milik ”Kalurahan” Di Kabupaten Sleman Melalui Pelatihan Akuntansi Dasar Qadri, Resi Ariyasa; Yustiani, Syanni; Ambarwati, Ria Dewi
Pengmasku Vol 3 No 2 (2023)
Publisher : PT WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/pengmasku.v3i2.659

Abstract

Penulisan artikel ini berfokus pada dinamika pemberian stimulus dan praktik pelaporan keuangan di badan usaha milik kalurahan (BUMKAL) di Kabupaten Sleman. Tujuan utama dari pemberian stimulus tersebut adalah untuk mengevaluasi efektivitas pelatihan akuntansi dasar dalam meningkatkan transparansi dan akuntabilitas keuangan BUMKAL. Metode yang digunakan meliputi analisis situasi melalui studi lapangan, pelatihan, dan pendampingan. Hasil penelitian menunjukkan bahwa meskipun ada peningkatan signifikan dalam pengetahuan dan keterampilan akuntansi para pengurus BUMKAL, masih terdapat variasi dalam penerapan praktik akuntansi yang tepat di antara BUMKAL yang berbeda. Khususnya, BUMKAL Amanah menunjukkan kemajuan yang sangat baik dalam pengelolaan keuangan, sementara BUMKAL lain seperti Umbul Sembadha masih memerlukan perbaikan lebih lanjut. Penelitian ini menyimpulkan bahwa pelatihan dan pendampingan yang berkelanjutan sangat diperlukan untuk memastikan bahwa semua BUMKAL di Sleman dapat mencapai dan mempertahankan standar akuntansi yang tinggi.
Determinant Analysis of SAKTI Implementation (Delone and Mclean Information System Success Model Approach) Miftahul Hadi; Ambarwati, Ria Dewi; Hari Sugiyanto; Anjahul Khuluq
Riset Akuntansi dan Keuangan Indonesia Vol. 9 No. 2 (2024): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v9i2.5429

Abstract

Currently,the process of budgeting, expenditure budget execution and reporting the state revenue and expenditure budget in ministries/agencies uses an integrated information system. Using an integrated system, all data is available in an information system and can be accessed easily, faster and more safely. This study aims to analyze how successful the implementation of web-based SAKTI pilot project. The data used comes from a questionnaire on the number of respondents who obtained 244 samples from 10 ministries/ government agencies. Data analysis used descriptive statistical analysis and Structural Equation Model-Partial Least Square (SEM-PLS) using R-Studio and WarpPLS 7.0 software. According to the findings, system quality, information quality, service quality all had a positive significant effect on user satisfaction and user satisfaction had a significant and positive effect on net profit. Based on the results of the hypothesis, it can be concluded that the implementation of the SAKTI piloting has been going well and according to user expectations.
Perceptions of functional tax advisors on artiicial intelligence-based applications in the context of performance improvement efforts Khusnaini, Khusnaini; Liyana, Nur Farida; Ambarwati, Ria Dewi
Educoretax Vol 4 No 11 (2024)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v4i11.1105

Abstract

This study aims to analyze the influence of perceived usefulness and perceived ease of use of Artificial Intelligence (AI)-based applications on the willingness of functional tax instructors to use these AI-based applications. The data used in this study are primary data from questionnaire surveys distributed to functional tax extension officers from all Regional Offices of the Directorate General of Taxes from October to December 2023. In addition, this study also uses secondary data sourced from regulatory documents and other data related to the performance of tax extension officers from the Directorate General of Taxes. Data from 104 respondents were analyzed using multiple linear regression. This study concludes that the perceived usefulness and perceived ease of use of AI-based applications have a positive and significant effect on the willingness of Functional Tax Instructors to use AI-based applications. Functional extension workers need to continue to try to work side by side with technology so that work becomes faster and easier. With the help of AI technology, it is not impossible that the implementation of taxation counseling can be partially delegated to technological assistance so that tax education can be more massive and comprehensive.
Analisis Determinan Kinerja Pengguna Modul Bendahara dengan Model Delone and McLane Hadi, Miftahul; Ambarwati, Ria Dewi; Sugiyanto, Hari; Khuluq, Anjahul
Nominal: Barometer Riset Akuntansi dan Manajemen Vol. 12 No. 2 (2023): Nominal September 2023
Publisher : Universitas Negeri Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21831/nominal.v12i2.59090

Abstract

ABSTRACTThis research aims to evaluate or analyze the implementation of bendahara module of SAKTI application by analyzing the factors that influence user satisfaction as an intervening variable and user performance of bendahara module of SAKTI application. Sampling was carried out using a non-probability sampling technique (voluntary sampling) which was distributed in 11 ministries/agencies that have used the web-based bendahara module of SAKTI application. The number of samples that were successfully collected was 52 samples. Data were analyzed and processed using SmartPLS.  There were four hypotheses proposed and the result was that two of the four hypotheses were accepted and two hypotheses were rejected. The effect of information quality on user satisfaction and the effect of user satisfaction on user performance are two hypotheses that are accepted while the effect of system quality on user satisfaction and service quality on user satisfaction are two hypotheses that are rejected. Based on the results of the hypothesis, it can be concluded that in general the use of the SAKTI application treasurer module has not run according to user expectations.Keywords: Government AIS, Government Accounting, Bendahara Module, Delone and Mclane ModelABSTRAKPenelitian ini mengevaluasi atau menganalisis implementasi modul bendahara aplikasi SAKTI dengan menganalisis faktor yang berpengaruh terhadap kepuasan pengguna sebagai variabel intervening dan kinerja pengguna modul bendahara aplikasi SAKTI. Pengambilan sampel dilakukan dengan teknik non-probability sampling (voluntary sampling) yang disebar di 11 kementerian/lembaga yang telah menggunakan modul bendahara aplikasi SAKTI berbasis web. Jumlah sampel yang berhasil dihimpun sebanyak 52 sampel. Data dianalisis dan diolah dengan menggunakan SmartPLS. Terdapat empat hipotesis yang diajukan dan memperoleh hasil dua hipotesis dari empat hipotesis diterima dan dua hipotesis ditolak. Pengaruh kualitas informasi terhadap kepuasan pengguna dan pengaruh kepuasan pengguna terhadap kinerja pengguna merupakan dua hipotesis yang diterima sedangkan pengaruh kualitas sistem dan kualitas pelayanan terhadap kepuasan pengguna merupakan dua hipotesis yang ditolak. Berdasarkan hasil hipotesis dapat diambil kesimpulan secara umum penggunaan modul bendahara aplikasi SAKTI belum berjalan sesuai dengan harapan pengguna.Kata Kunci: SIA Pemerintah, Akuntansi Pemerintah, Modul Bendahara, Model Delone and McLane
EXAMINING TAX RECEIVABLES MANAGEMENT PRACTICES IN THE DIRECTORATE GENERAL OF CUSTOMS AND EXCISE Ambarwati, Ria Dewi; Andriana, Nina; Aprilia, Rachma; Hartopo, Wing; Iswandy, Iis
JURNAL PERSPEKTIF BEA DAN CUKAI Vol. 9 No. 1 (2025): JURNAL PERSPEKTIF BEA DAN CUKAI
Publisher : Unit Penerbitan Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jpbc.v9i1.3302

Abstract

From the results of the BPK audit of the Ministry of Finance's Financial Report for 2021 to 2023, there are still repeated findings related to the administration of tax receivables at the Directorate General of Customs and Excise. This study examined the practice of tax receivables administration at DJBC. This study is a qualitative study with a descriptive approach. The type of data used is primary data through questionnaires and FGD implementation, and secondary data. The analysis tool in this study uses a rating scale analysis to measure, compare, and evaluate the related tax receivables administration practices. Based on the results and discussion, of all stages of tax receivables administration at the Directorate General of Customs and Excise assessed by respondents, the one that received the highest rating was at the receivables reporting stage, with a rating of 94.83% of the criteria scale or 4.74 (likert scale 5). Meanwhile, the lowest rating of tax receivables administration at the Directorate General of Customs and Excise is at the stage of receivables transfer, with a rating of 88.92% of the criteria scale or 4.45 (likert scale 5). DJBC can use the practical implications of this finding in implementing priority strategies in solving problems in DJBC tax receivables administration.
“Valuation Bases and Techniques for Natural Resources in Indonesia’s CGFS: A Literature Review and Practical Illustration in Indonesia” Nugroho, Prayudi; Ambarwati, Ria Dewi; Aisyah Kustiani, Nur
Assets: Jurnal Ekonomi, Manajemen, dan Akuntansi Vol 15 No 2 (2025): Assets : Jurnal Ekonomi, Manajemen dan Akuntansi
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/assets.v15i2.62264

Abstract

This study addresses the gap in the Central Government Financial Statements (CGFS), in which natural resource stocks have not been recognised even though their economic benefits are reflected in state revenue. This study uses a structured literature review of publications from 2010 to 2024 in various databases with inclusion criteria related to public sector accounting, natural resource valuation, IPSAS, SEEA, and national regulations. The selection process includes identification, elimination of duplication, abstract selection, and full review. The analysis was conducted through narrative-thematic synthesis to identify the application of the main value bases, namely fair value, net present value, and current replacement cost in natural resource valuation. The results show that the integration of natural resource into the CGFS requires harmonisation of standards, clarity of methodology, and data readiness in order to be reliable, fiscally relevant, and auditable.
Co-Authors Aisyah Kustiani, Nur Anjahul Khuluq Aprilia, Rachma Haniyah, Rizqi Hari Sugiyanto Hari Sugiyanto, Hari Hartopo, Wing Iswandy, Iis Khuluq, Anjahul Khusnaini, Khusnaini Liyana, Nur Farida Miftahul Hadi Nina Andriana, Nina Prayudi Nugroho, Prayudi Qadri, Resi Ariyasa Yustiani, Syanni