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All Journal Infestasi Journal of Accounting and Investment Jurnal Riset Keuangan dan Akuntansi (JRKA) AJAD : Jurnal Pengabdian kepada Masyarakat Indonesian Community Journal
Krist Setyo Yulianto
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Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Economics, Econometrics & Finance Environmental Science Public Health Social Sciences Other

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ANALISIS FAKTOR-FAKTOR YANG MENDUKUNG PENINGKATAN KUALITAS LAPORAN KEUANGAN SKPD DI KABUPATEN WONOSOBO Krist Setyo Yulianto; Ignatius Novianto Hariwibowo
InFestasi Vol 15, No 2 (2019): DESEMBER
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v15i2.5532

Abstract

Penelitian ini bertujuan untuk menguji pengaruh faktor kompetensi SDM, sistem pengendalian internal pemerintah, dan pemanfaatan teknologi informasi terhadap peningkatan kualitas laporan keuangan SKPD berdasarkan Standar Akuntansi Pemerintah (SAP) di Pemerintah Daerah Kabupaten Wonosobo. Penelitian ini dilakukan untuk membuktikan faktor yang dapat meningkatkan opini Wajar Dengan Pengecualian (WDP) menjadi opini Wajar Tanpa Pengecualian (WTP) pada Pemerintah Daerah Kabupaten Wonosobo. Penelitian dilakukan dengan mendistribusikan kuesioner kepada 38 PPK-SKPD di seluruh dinas di Kabupaten Wonosobo. Penelitian ini dikembangkan dengan kerangka model SEM berbasis varian (PLS). Analisa data pada penelitian ini menggunakan software SmartPLS 3.2.7. Hasil penelitian ini menunjukkan bahwa faktor kompetensi sumber daya manusia, sistem pengendalian intern pemerintah, dan pemanfaatan teknologi informasi berpengaruh positif terhadap standar akuntansi pemerintahan. Peningkatan kualitas laporan keuangan atas opini WTP didasari pada kesesuaian SAP.  Keberhasilan penerapan SAP didasari dari strategi Pemkab Wonosobo atas rekomendasi BPK terhadap temuan tahun-tahun sebelumnya untuk memperbaiki dan meningkatkan kualitas laporan keuangan yang terdiri dari kompetensi SDM, SPIP, dan pemanfaatan teknologi informasi
Gap Analysis between Potential and Budgeted Entertainment Tax Revenues in Local Government Krist Setyo Yulianto; Irwan Taufiq Ritonga
Journal of Accounting and Investment Vol 23, No 3: September 2022
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (444.119 KB) | DOI: 10.18196/jai.v23i3.13845

Abstract

Research aims: This study seeks to explain factors causing a significant gap between the potential and budgeted entertainment tax revenues in Wonosobo Regency Government.Design/Methodology/Approach: This study used a qualitative research approach with a case study method. The data were obtained through in-depth interviews and document content analysis.Research findings: This study uncovered that factors causing the gap between potential and budgeted entertainment tax revenues comprised the legislature's waiver to discuss the entertainment tax revenues budget intensively and in detail, executive opportunism behavior, and information asymmetry between the executive and the legislature. This study also found the phenomenon of incremental budgeting in determining the entertainment tax revenues budget.Practical and Theoretical contribution/Originality: This study provides a practical contribution for stakeholders to improve local revenue budgeting policies and offers an academic contribution as a scholarly reference regarding the opportunistic behavior of agents in setting revenue budgets, especially for small-in-size tax, for public organizations.
Mendorong Kewirausahaan Mahasiswa: Program Pendampingan Pengembangan Usaha ‘Jaemur Crispy’ Suryani, Pesi; Daurrohmah, Eka Wirajuang; Gaol, Lasando Lumban; Puspitasari, Nindya Farah Dwi; Robiansyah, Anton; Rahmawati, Anisa; Yulianto, Krist Setyo; Oktari, Vivi
AJAD : Jurnal Pengabdian kepada Masyarakat Vol. 4 No. 3 (2024): DECEMBER 2024
Publisher : Divisi Riset, Lembaga Mitra Solusi Teknologi Informasi (L-MSTI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59431/ajad.v4i3.401

Abstract

This community service activity focuses on developing the micro-enterprise, Jaemur Crispy, managed by Anisa Rahmawati, a university student. The main issues faced are the lack of knowledge in business management and marketing. The purpose of this activity is to improve managerial and marketing skills through intensive mentoring. The method used is a participatory approach, which includes training, group discussions, and direct mentoring in business management. The results of this activity show a significant increase in sales, with a 30% rise during the first three months after the training, along with improvements in business management and a growing entrepreneurial awareness among students. Additionally, this program successfully fostered local leaders capable of driving social change within their community. Thus, this activity provides a sustainable positive impact on entrepreneurial development within the student environment.
BANK DAN ASURANSI: PERAN KINERJA ASET PERBANKAN DALAM PENINGKATAN KINERJA ASURANSI Yulianto, Krist Setyo; Hariwibowo, Ignatius Novianto
Jurnal Riset Keuangan dan Akuntansi Vol. 10 No. 2 (2024): JURNAL RISET KEUANGAN DAN AKUNTANSI (JRKA)
Publisher : Program Studi Akuntansi, Universitas Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25134/jrka.v10i2.11188

Abstract

Abstract  Banking industry transactions with the insurance industry have strong ties, in an effort to manage financial risk. Therefore, this study was conducted to provide an overview of the role of banking industry credit performance in improving the performance of the insurance industry. This research uses correlation and regression tests in the context of a description approach. The data used is banking and insurance performance data published on the Otoritas Jasa Keuangan website in 2022. This study assesses the correlation of non-perform asset (NPA) ratios in improving insurance performance assessed from four claim adequacy ratios, insurance session ratios, and investment to technical reserve ratios, in three insurance industry groups. The results of this study indicate that the NPA ratio has a weak correlation to the claim adequacy ratio, has a moderate to strong correlation for the insurance session ratio and investment to technical reserves. However, the results of this study show a very strong negative correlation between the NPA ratio and the insurance session ratio in the general insurance industry group. Thus, NPAs have an influence on the insurance session ratio. Keywords: insurance performance, non-performing assets, credit performance, financial risk
Pembinaan Strategi Perencanaan Usaha UMKM Menuju Bisnis Digital dengan Metode Business Model Canvas Prasetiyo, Yudhi; Wisnantiasri, Sila Ninin; Puspitasari, Nindya Farah Dwi; Pradana, Novta Winkey; Zuhroh, Shufia; Hardiana, Nadhira; Yulianto, Krist Setyo
I-Com: Indonesian Community Journal Vol 5 No 2 (2025): I-Com: Indonesian Community Journal (Juni 2025)
Publisher : Fakultas Sains Dan Teknologi, Universitas Raden Rahmat Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70609/icom.v5i2.6897

Abstract

This community service aims to increase the capacity of MSMEs in Situ Udik Village in designing a digital-based business framework using the Business Model Canvas (BMC) approach. Through training and mentoring, participants are guided to develop a business model that includes nine main elements, from customer segments to cost structures. The results of the activity showed that most participants succeeded in developing a more systematic business framework, recognizing business strengths and weaknesses, and formulating medium-term development strategies. In addition, participants began to integrate digital promotions through social media and design more effective distribution channels. Several MSMEs have also begun to utilize simple applications for financial recording. These findings indicate that BMC is effective as a tool for developing digital business models, encouraging MSMEs to be more adaptive and competitive in facing market changes and preparing sustainable business growth strategies.
Whistleblowing system and group pressure: Experimental study of fraud intention in governmental internal auditors Hadiwidjadja, Rini Dwiyani; Muktiyanto, Ali; Perdana, Halim Dedy; Yulianto, Krist Setyo
Journal of Accounting and Investment Vol. 26 No. 2: May 2025
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v26i2.26265

Abstract

Research aims: The goal of this study is to investigate the causal link between the whistleblowing system and group pressure on whistleblowing intentions.Design/Methodology/Approach: The study technique was carried out using an experimental approach utilising governmental internal auditors in Semarang City, Central Java Province, and Kupang City, East Nusa Tenggara Province, Indonesia, who served as government auditor surrogates.Research findings: The findings revealed that the whistleblowing system and group pressure impacted whistleblowers' intentions. Theoretical contribution/ Originality: The theory of planned behaviour serves as the foundation for examining individual intentions under a variety of scenarios. The independent factors in this study are whistleblowing system channels and group pressure, with whistleblowing intention serving as the dependent variable.Practitioner/Policy implication: The findings of this investigation imply that government auditors should implement a whistleblowing system capability that enhances integrity enforcement in the prevention and detection of fraud in the government sector.
Co-Authors Anisa Rahmawati Daurrohmah, Eka Wirajuang Gaol, Lasando Lumban Hadiwidjadja, Rini Dwiyani Halim Dedy Perdana Hardiana, Nadhira Ignatius Novianto Hariwibowo Irwan Taufiq Ritonga Muktiyanto, Ali Oktari, Vivi Pradana, Novta Winkey Prasetiyo, Yudhi Puspitasari, Nindya Farah Dwi Robiansyah, Anton Sila Ninin Wisnantiasri Suryani, Pesi Zuhroh, Shufia