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All Journal Monex: Journal of Accounting Research Jurnal Riset Akuntansi Terpadu Profita : Komunikasi Ilmiah dan Perpajakan BERDAYA: Jurnal Pendidikan dan Pengabdian Kepada Masyarakat Jurnal Pengabdian kepada Masyarakat Nusantara Jurnal Ilmu Ekonomi dan Sosial (JIES) Jurnal Pena-Mas Akuntansi
Yulia Yustikasari
Universitas Mercu Buana
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences

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Pengaruh Kompetensi Aparatur Pengelola Dana Desa, Komitmen Lembaga Pemerintah Desa, dan Kepatuhan Terhadap Undang-Undang Terhadap Akuntabilitas Pengelolaan Dana Desa Yulia Yustikasari
Monex: Journal of Accounting Research Vol 11, No 01 (2022)
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Politeknik Harapan Bersama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30591/monex.v11i01.2524

Abstract

Penelitian ini bertujuan untuk menganalisis Akuntabilitas pengelolaan dana desa. Variabel dependen ini adalah variabel akuntabilitas pengelolaan dana desa. Variabel Independen dalam penelitian adalah kompetensi perangkat desa pengelola dana desa,  komitmen pemerintah desa, dan kepatuhan terhadap undang - undang. Data dikumpulkan menggunakan survey dan diuji menggunakan statistik deskriptif, uji kualitas data, uji asumsi klasik, uji regresi linear berganda, uji koefisien determinasi dan uji hipotesis. Adapun hasil penelitian memberikan bukti empiris bahwa kompetensi aparatur pengelola dana desa, komitmen pemerintah desa, dan kepatuhan terhadap undang - undang terhadap akuntabilitas pengelolaan dana desa.
PENGARUH KUALITAS LAPORAN KEUANGAN, KOMPLEKSITAS PEMERINTAHAN, DAN TINGKAT KESEJAHTERAAN DAERAH TERHADAP TINGKAT PENGUNGKAPAN SUKARELA INFORMASI KEUANGAN PADAWEBSITE PEMERINTAH DAERAH (STUDI KASUS PEMERINTAH DAERAH TINGKAT PROVINSI SE – INDONESIA) Yulia Yustikasari
Jurnal Riset Akuntansi Terpadu Vol 11, No 1 (2018)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (658.854 KB) | DOI: 10.35448/jrat.v11i1.4193

Abstract

This study aims to examine the Quality of Regional Government, Government Complexity, and Regional Welfare Levels affecting the Level of Voluntary Disclosure of Financial Information on Local Government Websites. The testing of the effect of independent variables on the dependent variable used multiple linear regression equations and using cross section data. The results of testing the hypotheses provide evidence that the variable quality of local government does not affect the level of voluntary disclosure of financial information on local government websites, other than that for government complexity variables have a significant effect on the level of voluntary disclosure of financial information on local government websites, while for variable welfare level Regions do not influence the Level of Voluntary Disclosure of Financial Information on Local Government Websites. 
Pelatihan Pengelolaan Keuangan Rumah Tangga Bagi Ibu-Ibu Rumah Tangga Di Cengkareng Barat Wilayah Jakarta Barat Swarmilah Hariani; Yulia Yustikasari; Taufik Akbar
BERDAYA: Jurnal Pendidikan dan Pengabdian Kepada Masyarakat Vol 1 No 1 (2019)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (718.575 KB) | DOI: 10.36407/berdaya.v1i1.100

Abstract

This activity aims to increase understanding and knowledge of housewives in calculating and recording the receipt and expenditure of household cash properly so that expenses do not occur greater than income. So that the family's financial condition is always sufficient and has savings/investment for future needs so that welfare is realized for the family. The method used in this activity is in the form of training or short household financial management training using the financial management module. Participants are given training with activities using the classical method of giving material and followed by question and answer sessions and exercises/practices; the provision of working papers filled in accordance with the real conditions of the participant. Participants in the activity are housewives who do not work, housewives who work, and housewives who have their own business with an average educational background through high school, as well as the economic background of middle and lower families can attend training well and enthusiastically. Keyword: Household financial management, family welfare
Pengaruh Karakteristik Pemerintah Daerah Terhadap Tingkat Pengungkapan Sukarela Informasi Keuangan Pada Website Pemerintah Daerah (Studi Kasus Pemerintah Daerah Tingkat Provinsi Se – Indonesia) Yulia Yustikasari
Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 11, No 1 (2018)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (319.47 KB) | DOI: 10.22441/profita.2018.v11.01.003

Abstract

This study aims to examine the characteristics of local governments affect the Level of Voluntary Disclosure of Financial Information on Local Government Websites. Testing the influence of independent variables to the dependent variable used multiple linear regression equation and using cross section data. The results of testing on hypotheses provide evidence that the independent variable of Local Government does not affect the Voluntary Disclosure Level of Financial Information on Local Government Website, In addition to variable Government Expenditure does not affect the Voluntary Disclosure of Financial Information at Local Government Website, for Debt Financing variables Local Government has significant effect on Voluntary Disclosure Level of Financial Information at Local Government Website, for variable of Local Governmental Size has no effect to Voluntary Disclosure Level of Financial Information on Local Government Website.
Akuntabilitas Pengelolaan Dana Desa Yulia Yustikasari
Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 14, No 1 (2021)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/profita.2020.v14i1.008

Abstract

Penelitian ini bertujuan untuk menganalisis Akuntabilitas Pengelolaan Dana Desa. Variabel dependen ini adalah variabel Akuntabilitas Pengelolaan Dana Desa. Variabel Independen dalam penelitian adalah partisipasi masyarakat, kompetensi perangkat desa pengelola dana desa, dan komitmen pemerintah desa. Penelitian ini menggunakan sampel Pemerintah Desa, Kecamatan Ajibarang, Kabupaten Banyumas. Data dikumpulkan menggunakan purposive sampling dan diuji menggunakan statistik deskriptif, uji asumsi klasik, uji regresi linear berganda, uji koefisien determinasi dan uji hipotesis. Hasil pengujian terhadap hipotesis-hipotesis memberikan bukti bahwa variabel partisipasi masyarakat, tidak berpengaruh terhadap Akuntabilitas Pengelolaan Dana Desa. Selain itu untuk variabel kompetensi perangkat desa pengelola dana desa juga tidak berpengaruh terhadap Akuntabilitas Pengelolaan Dana Desa.
Pendeteksian Kecurangan Laporan Keuangan dengan Beneish M-Score Pada perusahaan Manufaktur Ariansyah Ariansyah; Yulia Yustikasari
Jurnal Pena-Mas Akuntansi Vol 1, No 2
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/jpma.v1i2.9951

Abstract

This study aims to determine the percentage of manufacture listed on the BEI in 2016-2017 which are classified as non manipulator, gray company and manipulator by using five indexes of Days Sales in Receivable Index (DSRI), Gross Margin Index (GMI), Asset Quality Index (AQI), Sales Growth Index (SGI), and Total Accrual To Total Assets Index (TATA). The method of collecting data is documentation with the number of samples are 54 manufacture companies listed on BEI Year 2016-2017. Data analysis used is Beneish Ratio Index. The results revealed that the percentage of manufacture companies classified as non manipulator in 2016-2017 amounted to 68.5%, . The percentage of manufacture companies classified as gray company in 2016-2017 amounted to 26% . Percentage of manufacture companies that are classified as manipulators In 2016-2017 amounted to 5.5%.
The Effect of Current Ratio, Debt to Equity Ratio, and Return on Equity Ratio Against Company Reputation Yustikasari, Yulia; Farida, Ida
Jurnal Ilmu Ekonomi dan Sosial (JIES) Vol 13, No 1 (2024): Maret 2024
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/jies.v13i1.27887

Abstract

In today's marketing world, competition between companies is no longer about product competition but rather seeking positive perceptions from consumers. Company reputation is a form of consumer perception, evaluation or assessment of the company's attributes or capabilities based on their reactions to the use of products and services, services as well as interaction and communication with the company so as to form an image of past conditions and future prospects. This research aims to analyze company reputation using stewardship and signaling theory. The dependent variable in this research is company reputation, while the independent variables in the research are Current Ratio, Debt o Equity Ratio, and Return on Equity. This research uses a sample of Real Estate and Property Companies listed on the Indonesian Stock Exchange. Data was collected using purposive sampling and tested using descriptive statistics, classical assumption test, multiple linear regression test, coefficient of determination test and hypothesis test. From the results of statistical testing it can be concluded that the Current Ratio has no effect on Company Reputation, the Debt to Equity Ratio has an effect on Company Reputation, Return on Equity has an effect on Company Reputation.
Pemberdayaan Masyarakat Melalui Pelatihan Pembuatan dan Penetapan Harga Pokok Produksi Sabun Cuci Piring Ramah Lingkungan bagi Kelompok PKK dan Pelaku UMKM di Kelurahan Meruya Utara Jakarta Barat Mutiah, Mutiah; Yustikasari, Yulia
Jurnal Pengabdian kepada Masyarakat Nusantara Vol. 6 No. 3 (2025): Edisi Juli - September
Publisher : Lembaga Dongan Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55338/jpkmn.v6i3.6280

Abstract

Kegiatan pengabdian kepada masyarakat ini bertujuan meningkatkan keterampilan dan wawasan kewirausahaan ibu-ibu PKK dan pelaku UMKM di Kelurahan Meruya Utara, Jakarta Barat, melalui pelatihan pembuatan sabun cuci piring ramah lingkungan serta penetapan Harga Pokok Produksi (HPP). Metode pelaksanaan meliputi pemberian materi, demonstrasi pembuatan sabun ramah lingkungan dari bahan alami, praktik langsung oleh peserta, serta diskusi mengenai perhitungan HPP dan strategi penetapan harga jual. Hasil pelatihan menunjukkan partisipasi aktif dan antusiasme tinggi dari peserta; mereka mampu memproduksi sabun cuci piring ramah lingkungan secara mandiri dan memahami dasar perhitungan biaya produksinya. Pelatihan ini juga meningkatkan kesadaran peserta akan pentingnya produk ramah lingkungan dan keterampilan mengelola usaha kecil. Kesimpulannya, program pelatihan ini efektif memberdayakan masyarakat dengan memadukan keterampilan teknis pembuatan produk ramah lingkungan dan pengetahuan pengelolaan usaha (penetapan harga). Sebagai saran, pendampingan lanjutan dan pelatihan lanjutan dalam pemasaran produk disarankan untuk keberlanjutan usaha para peserta pascapelatihan.
Pengaruh Financial Stability, Ineffective Monitoring, Change In Auditor, Change In Director, And CEO Picture Terhadap Fraudulent Financial Statement Yustikasari, Yulia; Sari, Yeni Priatna
Monex: Journal of Accounting Research Vol 13, No 01 (2024)
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Politeknik Harapan Bersama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30591/monex.v13i01.6194

Abstract

Penelitian ini bertujuan untuk menguji variable Financial Stability, Ineffective Monitoring, Change in Auditor, Change in Director, dan CEO Picture berpengaruh terhadap variable Fraudulent Financial Statement. Penelitian ini menggunakan sampel perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Purposive sampling digunakan untuk mengumpulkan data, uji asumsi klasik, regresi linier berganda, koefisien determinasi, dan hipotesis dilakukan dengan statistik deskriptif. Dari hasil pengujian stastistik dapat disimpulkan bahwa : Financial Stability, Change In Director, Change In Auditor, Ineffective Monitoring, dan CEO Picture berpengaruh terhadap Fraudulent Finanacial Statement, sedangkan untuk variabel  Ineffective Monitoring tidak berpengaruh terhadap Fraudulent Finanacial Statement. Kata kunci: Financial Stability, Ineffective Monitoring, Change In Auditor, Change In Auditor, CEO Picture, Fraudulent Financial Statement
Co-Authors Ariansyah Ariansyah Ida Farida Mutiah Mutiah Swarmilah Hariani Taufik Akbar Yeni Priatna Sari, Yeni Priatna