Articles
Kepuasan konsumen sebagai moderasi kenaikan PPN dan celebrity endorser terhadap minat beli
Ayem, Sri;
Wahidah, Umi;
Nurlitawati, Merna;
Kasim, Ahmad Nizam Che
Entrepreneurship Bisnis Manajemen Akuntansi (E-BISMA) Vol.6, No.1 (2025): June 2025
Publisher : Universitas Widya Mataram
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DOI: 10.37631/ebisma.v6i1.1813
Technological advances and changes in tax regulations, competition in the business sector present various possibilities and difficulties for business people who want to increase consumer interest in their products. With consumer satisfaction as a moderator variable, the purpose of this study is to determine whether celebrity endorsers and VAT increases affect purchase intention. This study collected data using purposive techniques and a quantitative approach using a questionnaire involving 100 respondents who are users of skin care products and have seen promotional advertisements for skin care products on social media in the Special Region of Yogyakarta. Data were analyzed using Structural Equation Modeling (SEM) techniques with AMOS software. The results showed that celebrity endorsers and VAT increases have a positive effect on consumer interest, which shows that these two strategies can increase consumer interest in making purchases. The results also reveal that the moderating variable of customer satisfaction can moderate the relationship between the increase in VAT and celebrity endorsers on purchase intention. This shows that an increase in VAT and celebrity endorsers can increase consumer buying interest, so both can be used as effective marketing strategies. In addition, customer satisfaction plays an important role as a moderator that strengthens the influence of these two factors on purchase intention.
Pengaruh Komite Audit, Komisaris Independen, Ukuran Perusahaan Dan Kualitas Audit Terhadap Integritas Laporan Keuangan
Ayem, Sri;
Suyanto, Suyanto;
Wahidah, Umi;
Lestari, Diana
SEIKO : Journal of Management & Business Vol 6, No 2.1 (2023)
Publisher : Program Pascasarjana STIE Amkop Makassar
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DOI: 10.37531/sejaman.v6i2.4753
Penelitian ini bertujuan untuk memperoleh bukti empiris mengenai pengaruh komite audit terhadap integritas laporan keuangan, pengaruh komisaris independen terhadap integritas laporan keuangan, pengaruh ukuran perusahaan terhadap integritas laporan keuangan dan pengaruh kualitas audit terhadap integritas laporan keuanga. Sampel pada penelitian ini adalah perusahaan properti dan real estate yang terdaftar di Bursa Efek Indonesia periode 2017-2021. Jumlah sampel dalam penelitian ini sebanyak 80 data. Pengumpulan data dilakukan memalui situs resmi idx dan situs resmi perusahaan properti dan real estate yang terdaftar di Bursa Efek Indonesia periode 2017-2021. Teknik analisis data dalam penelitian ini menggunakan analisis regresi linier berganda denganmenggunakan aplikasi SPSS 18.0. Hasil pengujian olah data menunjukan hasil bahwa komite audit berpengaruh positif terhadap integritas laporan keuangan sedangkan pengaruh komisaris independen, ukuran perusahan dan kualitas audit berpengaruh negatif terhadap integritas laporan keuangan. Kata Kunci: Komite Audit; Komisaris Independen; Ukuran Perusahaan; Kualitas Audit
PERAN INSENTIF PAJAK DALAM MENINGKATKAN KEPATUHAN WAJIB PAJAK UMKM
Sri Ayem;
Enggar Kartika Cahyaning;
Melati Endah Sari;
Antonia Yovita Onggo
Journal of Economic, Bussines and Accounting (COSTING) Vol. 7 No. 6 (2024): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)
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DOI: 10.31539/costing.v8i1.7152
Penelitian ini bertujuan untuk membuktikan pengaruh pengaruh penerapan sistem akuntansi keuangan dan penerapan sistem informasi manajemen terhadap kualitas laporan keuangan daerah. Data penelitian bersifat kuantitatif. Pengambilan sampel dengan metode purvose sampling dengan jumlah sampel sebanyak 40 responden. Hasil penelitian ini menunjukkan bahwa, (1) Penerapan sistem akuntansi keuangan tidak berpengaruh terhadap kualitas laporan keuangan. (2) Implementasi sistem informasi manajemen daerah berpengaruh terhadap kualitas laporan keuangan terhadap kualitas laporan keuangan daerah di kabupaten Gunungkidul. Implikasinya, pemerintah harus meningkatkan efektivitas penerapan sistem akuntansi keuangan daerah dan implementasi sistem informasi manajemen daerah agar dapat meningkatkan kualitas laporan keuangan pemerintah daerah.
Pengaruh Pengetahuan Etika Terhadap Persepsi Etis Mahasiswa Akuntansi Dengan Love Of Money Sebagai Variabel Intervening (Studi Kasus Mahasiswa Program Studi Akuntansi di Lima Perguruan Tinggi Daerah Istimewa Yogyakarta)
Sri Ayem;
Loja Dian Evi Leni
Jurnal Akuntansi Vol. 12 No. 2 (2020)
Publisher : Universitas Kristen Maranatha
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DOI: 10.28932/jam.v12i2.2327
This study aims to examine the effect of ethical knowledge, internship experience, and economic status on the ethical perceptions of accounting students with love of money as an intervening variable. The data used are primary data. The method used is multiple analysis. The sampling technique used in this study was convenience sampling and 90 data samples were obtained. The results of this study indicate that the ethical knowledge variable has a positive effect on the ethical perceptions of accounting students, while ethical knowledge has a negative effect on love of money. love of money has a negative effect on the ethical perceptions of accounting students. Ethical knowledge negatively affects the ethical perceptions of accounting students through love of money as an intervening variable. Keywords : Ethical Knowledge, Ethical Perception, Accounting Student, Love of Money
PENGARUH RULE OF LAW DAN PEMAHAMAN AKUNTANSI TERHADAP AKUNTABILITAS PENGELOLAAN KEUANGAN DAERAH
Ayem, Sri;
Oktaviani
Dinamika: Jurnal Manajemen Sosial Ekonomi Vol. 4 No. 2 (2024): DINAMIKA : Jurnal Manajemen Sosial Ekonomi
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi - Studi Ekonomi Modern
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DOI: 10.51903/dinamika.v4i2.519
This research aims to determine the influence of the rule of law and understanding of accounting on Regional Financial Management Accountability. The population in this study were all BKAD employees of Gunungkidul Regency. Sampling was carried out using purposive sampling, namely employees related to the financial management report of BKAD Gunungkidul Regency. The data analysis used is the path coefficient value. The results of this research show that the rule of law has a positive effect on accountability. Understanding accounting has no effect on accountability. The implication in this research is that the rule of law is an important variable in influencing the accountability of regional financial management in Gunungkidul Regency. The rule of law is a tool to monitor and encourage the creation of correct, transparent and fair government management in accordance with the rules of law.
PENGUJIAN AZAS TRI PANTANGAN PADA PENCEGAHAN FRAUD (STUDI PADA DESA DESA DI KABUPATEN BANTUL)
Ayem, Sri;
Rachmawati, Nita
Jurnal Manajemen Terapan dan Keuangan Vol. 14 No. 02 (2025): Jurnal Manajemen Terapan dan Keuangan
Publisher : Program Studi Manajemen Pemerintahan dan Keuangan Daerah Fakultas Ekonomi dan Bisnis Universitas Jambi
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DOI: 10.22437/jmk.v14i2.36409
Penelitian ini bertujuan untuk mengetahui pengaruh transparansi dan akuntabilitas terhadap pencegahan fraud, dengan tri pantangan sebagai variabel moderasi. Metode penelitian yang digunakan adalah penelitian kuantitatif. Sumber data yang digunakan adalah data primer dengan menyebarkan kuesioner secara langsung kepada responden. Populasi penelitian ini adalah perangkat desa di 7 desa di Kabupaten Bantul yang memiliki kewajiban mengelola dana desa. Sampel yang diperoleh sebanyak 49 responden. Teknik pengambilan sampel menggunakan purposive sampling. Variabel independen dalam penelitian ini adalah transparansi dan akuntabilitas. Variabel dependen dalam penelitian ini adalah pencegahan fraud. Dan variabel moderasi pada penelitian ini adalah Tri Pantangan. Hasil penelitian menunjukkan bahwa transpransi dan akuntabilitas berpengaruh positif terhadap pencegahan fraud, sedangkan tri pantangan memperkuat pengaruh transparansi terhadap pencegahan fraud, namun tidak mampu memoderasi akuntabilitas terhadap pencegahan fraud. Implikasi dari penelitian ini terbukti secara empiris bahwa desa-desa di Kabupaten Bantul, pencegahan fraud dalam pengelolaan dana desa dapat dipengaruhi oleh transparansi dan akuntabilitas, sehingga hasil penelitian ini dapat dijadikan bahan pertimbangan untuk menerapkan prinsip transparansi dan akuntabilitas untuk dapat mencegah adanya fraud dalam pengelolaan dana desa. Kata kunci: Pencegahan Fraud, Transparansi, Akuntabilitas, Tri Pantangan
PEMAHAMAN SAK EMKM, DIGITAL BUSINESS, DAN INSENTIF PAJAK TERHADAP KINERJA DENGAN KUALITAS SDM SEBAGAI PEMODERASI STUDI PADA UMKM DI KABUPATEN BANTUL
Ayem, Sri;
Hanun, Naresha
Jurnal Manajemen Terapan dan Keuangan Vol. 14 No. 02 (2025): Jurnal Manajemen Terapan dan Keuangan
Publisher : Program Studi Manajemen Pemerintahan dan Keuangan Daerah Fakultas Ekonomi dan Bisnis Universitas Jambi
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DOI: 10.22437/jmk.v14i2.44004
Penelitian ini bertujuan untuk menganalisis pengaruh pemahaman Standar Akuntansi Keuangan Usaha Mikro, Kecil, dan Menengah (SAK EMKM), bisnis digital, dan insentif perpajakan terhadap kinerja UMKM di Kabupaten Bantul, dengan kualitas sumber daya manusia sebagai variabel moderasi. Latar belakang penelitian ini adalah rendahnya adopsi teknologi digital, kepatuhan pelaporan keuangan yang belum optimal, dan terbatasnya pemahaman insentif perpajakan pada kalangan pelaku usaha. Pendekatan kuantitatif diterapkan dengan menyebarkan kuesioner kepada 100 pelaku UMKM yang dipilih secara purposive sampling. Hasil penelitian menunjukkan bahwa pemahaman SAK EMKM dan insentif perpajakan berpengaruh positif terhadap kinerja UMKM, sedangkan bisnis digital berpengaruh negatif. Selanjutnya, kualitas sumber daya manusia secara signifikan memoderasi hubungan ketiga variabel bebas tersebut dengan kinerja UMKM. Implikasi penelitian ini menekankan pentingnya peningkatan sumber daya manusia melalui pelatihan akuntansi, literasi digital, dan sosialisasi kebijakan fiskal untuk mendukung pertumbuhan UMKM yang berkelanjutan dan berdaya saing.
The Effect Of Financial Technology, Financial Inclusion, And Innovation On MSME Performance Financial Literacy As Moderation
Ayem, Sri;
Prasetyaningtyas, Septiana Wahyu
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 13 No 3 (2025): Juli
Publisher : UNIVED Press
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DOI: 10.37676/ekombis.v13i3.7610
The purpose of this study is to examine the relationship of financial literacy in Magelang district with the in fluence of fintech, innovation and finalcial inclusion on the performance of micro, small and medium enterprises (MSMEs). Data from 84 participants were used, which were then analyzed using IBM SPSS version 23. Small and medium enterprise (MSME) participants in the service, trade, and manufacturing sectors of Magelang district were surveyed for this study. Using purposive sampling as its data research technique, this study utilized quantitative methodology. The researcher collected data by having participants fill out an online survey using Google Forms. The analysis approach used SPSS and MRA. The results obtained show that financial technology and inclusion have a significant positive effect, while innovation is not significant. Financial literacy strengthens business performance related to fintech and innovation, but not financial inclusion. While future researchers can explore additional factors that can be reviewed to see the implications of the goal to strengthen the competitiveness of MSMEs in Magelang District.
PLS-SEM analysis: Tri Nga moderates determinants of accounting fraud
Ayem, Sri;
Azka, Sabila Amidda
Journal of Business and Information Systems (e-ISSN: 2685-2543) Vol. 7 No. 1 (2025): Journal of Business and Information Systems
Publisher : Department of Accounting, Faculty of Business, Universitas PGRI Yogyakarta
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DOI: 10.31316/jbis.v7i1.309
The study aims to investigate the impact of love of money and rule of law on accounting fraud and the role of Tri Nga (ngerti, ngrasa, nglakoni) as a moderator. This study used a survey method with quantitive approach. The data was collected involving accounting students in all universities in Indonesia that selected by snowball sampling method. PLS-SEM analysis was employed for the hypothesis testing using the SmartPLS. The results revealed love of money significantly affects accounting fraud. Rule of law significantly affects accounting fraud. Tri Nga significantly affects accounting fraud. Tri Nga moderates between love of money on accounting fraud. But, Tri Nga could not moderate between rule of law and accounting fraud. This study is expected to contribute the accounting fraud literature through fraud triangle theory and provide direction on the importance of strengthening moral values and law enforcement as a preventive measure of accounting fraud.
Faktor-faktor yang mempengaruhi keberlangsungan usaha UMKM di Yogyakarta
Ayem, Sri;
Hernindya, Nanda Rachma
Jurnal Pendidikan Ekonomi (JUPE) Vol. 13 No. 2 (2025)
Publisher : Universitas Negeri Surabaya
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DOI: 10.26740/jupe.v13n2.p81-90
This study aims to identify the factors that influence the sustainability of businesses in Yogyakarta. The research employs a quantitative approach with a sample of 98 respondents, consisting of micro, small, and medium-sized enterprises (MSMEs) in the Yogyakarta region, using accidental sampling as the sampling technique. The variables analyzed in this study include understanding the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK-EMKM) and the use of online wallets. The results of the study indicate that both understanding SAK-EMKM and the use of online wallets have a positive impact on business sustainability. These findings suggest that enhancing understanding of accounting standards and utilizing digital payment technologies play an essential role in supporting the sustainability of MSMEs in Yogyakarta.