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ANALISIS PELAPORAN SEGMEN DAtAnfi PSAK NO.5 (EDlSt 1994) DAN PSAK NO. 5 (EDISI REVISI 2000) Putriana Kristanti
Jurnal Riset Akuntansi dan Keuangan Vol 2, No 2 (2006): Jurnal Riset Akuntansi dan Keuangan
Publisher : Fakultas Bisnis UKDW

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21460/jrak.2006.22.125

The reseuch about accoanting standard, information content, the role : and the impact of segment information is develoveped, but ryot in Indonesia. The purpose of this research is to investigate about PSAK No. 5, the initial$t and the revision. How far are the firm disclose their segment inforrntion afier ond before the standord is effective? The empirical evidence from 64 sample rtrus show that the standard, specially PSAK No, 5 (edisi wvisi 2A0Q is effeetive to motivde the firm discloseinformotion segwe#- PSAK Na, 5 (edisi revbi 20A$ is bapr thet PSAK No, 5 (edisi 1994). Utder PSAK No, 5 (ediii rzvisi 2AND &5.94% of the saruplef*nts redefmed their prinury segments. Tlere sre.4i.75% of the sample firms use line-of-business for the pi*wy segilent a$.a@ition with geogr$tc &e as tlre secodwy segment. Six items ae rcported in segment information of 4j.75oi sample Jirms. Segment revenue is reported by all of tle sample firms.Keywords : segnent information, PSAK No. 5 (lgg4),PSAK No. 5(Revisi 2ffi0); disclose, primary segtnent, secondary segment,line-of business, geografic area.

PENGELOLAAN ORGANISASI, PEMASARAN, KEUANGAN DAN AKUNTANSI KELOMPOK TANI ORGANIK: (Studi Kasus pada Kelompok Tani Organik Manunggal Lestari di Klaten) Putriana Kristanti; Purwani Retno Andalas; Agustini Dyah Respati
Jurnal Riset Akuntansi dan Keuangan Vol 10, No 1 (2014): Jurnal Riset Akuntansi dan Keuangan
Publisher : Fakultas Bisnis UKDW

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21460/jrak.2014.101.181

The objective of this community service program is to increase farmers' income Organic Rice Group and Organic Fertilizer Group. The method used in this service is: situation analysis, problem identification, determines the work goals, plans problem solving, social approach, implementation, evaluation and result. Results of this service include: strengthening the organization, improve and develop marketing, accounting, financial management, and drafting of the “Anggaran Dasar dan Anggaran Rumah Tangga” (AD & ART). Keywords: Organic farmer groups, organic rice, organization, marketing, finance

PENGARUH RELIGIUSITAS TERHADAP KEPATUHAN WAJIB PAJAK PRIBADI Edwar Eka Harahap; Putriana Kristanti
Jurnal Riset Akuntansi dan Keuangan Vol 14, No 2 (2018): Jurnal Riset Akuntasi & Keuangan
Publisher : Fakultas Bisnis UKDW

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21460/jrak.2018.142.331

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TINGKAT VARIASI GENDER POSISI MANAJEMEN PUNCAK DAN KUALITAS LABA PERUSAHAAN Putriana Kristanti
Jurnal Riset Akuntansi dan Keuangan Vol 6, No 2 (2010): Jurnal Riset Akuntansi dan Keuangan
Publisher : Fakultas Bisnis UKDW

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21460/jrak.2010.62.35

The purpose of this study is to analyze the relation of top management gender with earnings management. This study analyzes a sample made of Jakarta stock exchange-listed firms. Three models used in this study, first model to measure the gender variation, i.e. content analysis; the second model to analyze the earnings managemet, with regression analysis; and the third model to examine the relation of top management gender variation with earnings management, with corelation analysis. The result show that top management gender variation is not correlated with earnings management. Keywords: top management gender, earnings management

ANALISIS KINERJA PENGELOLAAN KEUANGAN DAERAH PROVINSI MALUKU Dona Marselina; Kimberly Emma Soselia; Cerafika Sri Ningrum; Novaldo Fardinan Pangestu; Agnes Febrina Lero; Putriana Kristanti
Jurnal Riset Akuntansi dan Keuangan Vol 19, No 1 (2023): Jurnal Riset Akuntansi dan Keuangan
Publisher : Fakultas Bisnis UKDW

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21460/jrak.2023.191.438

ABSTRACT This study aims to analyze the regional financial performance of Maluku Province from 2019 to 2021. The research method uses descriptive statistical analysis. The analysis tool uses the measurement of independence ratio, effectiveness ratio, efficiency ratio, activity ratio, and growth ratio. This study analyzes the results of the data management obtained. The data used is historical data, namely secondary data in the form of published regional government financial reports. The findings show that the financial management performance of the Maluku Province in terms of the level of independence is very low with a pattern of instructive relationships with very effective and efficient management, an unbalanced activity ratio between operating expenditures and capital expenditures, and very low growth. Recommendations for the regional government of the Maluku Province to increase the budget and realization of their own regional income, so that the level of independence, effectiveness, efficiency, activity, and growth increases. Keywords: Area, Finance, Maluku Province, Management, Performance. ABSTRAK Penelitian ini bertujuan untuk menganalisis kinerja keuangan daerah Provinsi Maluku pada tahun 2019 sampai dengan tahun 2021. Metode penelitian menggunakan analisis statistik deskriptif. Alat analisis menggunakan pengukuran rasio kemandirian, rasio efektivitas, rasio efisiensi, rasio aktivitas, dan rasio pertumbuhan. Penelitian ini menganalisis hasil pengelolaan data yang diperoleh. Data yang digunakan merupakan data historis, yaitu data sekunder berupa laporan keuangan pemerintah daerah yang dipublikasikan. Temuan menunjukkan bahwa kinerja pengelolaan keuangan Provinsi Maluku dalam hal tingkat kemandirian rendah sekali dengan pola hubungan instruktif dengan pengelolaan yang sangat efektif, efisien, rasio aktivitas yang belum seimbang antara belanja operasi dengan belanja modal, dan pertumbuhan yang sangat rendah. Rekomndasi bagi pemerintah daerah Provinsi Maluku untuk meningkatkan anggaran dan realisasi pendapatan asli daerahnya, supaya tingkat kemandirian, efektifitas, efisiensi, aktivitas, dan pertumbuhan naik, membuat kebijakan dalam pengelolaan keuangan daerah yang dapat memberikan dampak positif kesejahteraan masyarakat. Kata kunci: Daerah, Keuangan, Kinerja, Pengelolaan, Provinsi Maluku

Community Based Resources: Mengembangkan Kapasitas Komunitas GKJ Jeruklegi Margi Rahayu Menuju Sejahtera Agustini Respati; Purwani Retno Andalas; Xaveria Prasasyaningsih; Putriana Kristanti*; Pristanto Silalahi; Albertus Nugroho
Dinamisia : Jurnal Pengabdian Kepada Masyarakat Vol. 7 No. 5 (2023): Dinamisia: Jurnal Pengabdian Kepada Masyarakat
Publisher : Universitas Lancang Kuning

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31849/dinamisia.v7i5.15723

GKJ Jeruk Legi is a religious-based community in Cilacap Regency. Founded in 2014, this church has a congregation of around 250 people. Single congregations come from very varied backgrounds, with the majority being women and having completed their bachelor's degrees. Seeing from eyes of workers can be seen as domestic workers, contractors, culinary, vegetable trading, minimal water depots, livestock, and agriculture. Even so, most people still have problems in terms of welfare. Through a project management approach, this activity proposes a triangulation of solutions, including optimizing the livestock and agricultural sectors, developing entrepreneurship through asset families, and the initiation and aspirations of cooperatives. Through project management and triangulation of solutions, it is hoped that these activities can be structured coherently to achieve welfare goals and increase the economy. The evaluation results showed that most of the community succeeded in obtaining knowledge related to the triangulation of solutions for goals.

ANALISIS KINERJA PENGELOLAAN KEUANGAN DAERAH PROVINSI MALUKU Dona Marselina; Kimberly Emma Soselia; Cerafika Sri Ningrum; Novaldo Fardinan Pangestu; Agnes Febrina Lero; Putriana Kristanti
Jurnal Riset Akuntansi dan Keuangan Vol. 19 No. 1 (2023): Jurnal Riset Akuntansi dan Keuangan
Publisher : Fakultas Bisnis Universitas Kristen Duta Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21460/jrak.v19i1.35

ABSTRACT This study aims to analyze the regional financial performance of Maluku Province from 2019 to 2021. The research method uses descriptive statistical analysis. The analysis tool uses the measurement of independence ratio, effectiveness ratio, efficiency ratio, activity ratio, and growth ratio. This study analyzes the results of the data management obtained. The data used is historical data, namely secondary data in the form of published regional government financial reports. The findings show that the financial management performance of the Maluku Province in terms of the level of independence is very low with a pattern of instructive relationships with very effective and efficient management, an unbalanced activity ratio between operating expenditures and capital expenditures, and very low growth. Recommendations for the regional government of the Maluku Province to increase the budget and realization of their own regional income, so that the level of independence, effectiveness, efficiency, activity, and growth increases. Keywords: Area, Finance, Maluku Province, Management, Performance. ABSTRAK Penelitian ini bertujuan untuk menganalisis kinerja keuangan daerah Provinsi Maluku pada tahun 2019 sampai dengan tahun 2021. Metode penelitian menggunakan analisis statistik deskriptif. Alat analisis menggunakan pengukuran rasio kemandirian, rasio efektivitas, rasio efisiensi, rasio aktivitas, dan rasio pertumbuhan. Penelitian ini menganalisis hasil pengelolaan data yang diperoleh. Data yang digunakan merupakan data historis, yaitu data sekunder berupa laporan keuangan pemerintah daerah yang dipublikasikan. Temuan menunjukkan bahwa kinerja pengelolaan keuangan Provinsi Maluku dalam hal tingkat kemandirian rendah sekali dengan pola hubungan instruktif dengan pengelolaan yang sangat efektif, efisien, rasio aktivitas yang belum seimbang antara belanja operasi dengan belanja modal, dan pertumbuhan yang sangat rendah. Rekomndasi bagi pemerintah daerah Provinsi Maluku untuk meningkatkan anggaran dan realisasi pendapatan asli daerahnya, supaya tingkat kemandirian, efektifitas, efisiensi, aktivitas, dan pertumbuhan naik, membuat kebijakan dalam pengelolaan keuangan daerah yang dapat memberikan dampak positif kesejahteraan masyarakat. Kata kunci: Daerah, Keuangan, Kinerja, Pengelolaan, Provinsi Maluku

Irigasi Tetes Limbah Kolam Lele untuk Budidaya Sayuran di Bulu, Candirejo, Semanu, Yogyakarta Yunianta; Sri Widata; Kristanti, Putriana
Jurnal Atma Inovasia Vol. 5 No. 3 (2025)
Publisher : Lembaga Penelitian dan Pengabdian pada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/jai.v5i3.10659

Kelompok Wanita Tani (KWT) di Padukuhan Bulu, Candirejo, Semanu, Gunungkidul, Daerah Istimewa Yogyakarta paska covid 19 melaksanakan budidaya tanaman sayuran secara berkelompok, memanfaatkan lahan kas desa seluas 2 hektar, walaupun ketersediaan air terbatas. Sampai akhir tahun 2023 produktivitas sayuran mulai berkembang, bahkan mulai menjual hasil sayurnya keluar desa. Karena keterbatasan air, untuk peningkatkan produktivitas sayuran maka KWT memanfaatkan air sisa kolam lele yang ada di sekitar lokasi sayuran dengan sistem irigasi tetes. Sistem ini mengalirkan air dari limbah kolam lele, dengan memompa air ke bak air yang tingginya mencapai 3 (tiga) meter dan mengalirkan pada setiap batang tanaman secara gravitasi lewat selang plastik. Pendampingan kegiatan pengabdian ini dilakukan oleh tim dari Universitas Sarjanawiyata Tamansiswa yang bekerjasama dengan Universitas Kristen Duta Wacana selama 3 bulan. Kegiatan pendampingan merancang, melaksanakan sistem pengairan ini untuk tanaman sayuran. Pendampingan dimulai dengan perencanaan program secara partisipatif, penggalangan dana, pelatihan dan pemasangan pralon dan selang plastik untuk mengairi tanaman. Hasil program ditunjukkan dengan adanya persepsi sebagian besar anggota KWT menyetujui bahwa terdapat kebaruan teknologi baru (90,90%), teknologi mudah dipahami (63,64%), memudahkan bertani (90,90%), menghemat air (100%), tenaga kerja (95,45%), efisiensi biaya (81,82%). Program ini berpotensi untuk peningkatan produktivitas budidaya sayuran, dan berpotensi untuk dikembangkan secara berkelanjutan.

Pengaruh Good University Governance terhadap Mutu Layanan Perpustakaan Perguruan Tinggi di Daerah Istimewa Yogyakarta Pongmangngatta, Sule Datu; Putriana Kristanti
Paradoks : Jurnal Ilmu Ekonomi Vol. 8 No. 3 (2025): May - July
Publisher : Fakultas Ekonomi, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/paradoks.v8i3.1346

This study aims to analyze the influence of Good University Governance (GUG) on the quality of library services in the Special Region of Yogyakarta. Good University Governance, which encompasses the principles of transparency, accountability, responsibility, independence, and fairness, is believed to contribute to the improvement of service quality, including within university libraries as centers of information and learning. The research object consists of university libraries located in the Special Region of Yogyakarta. Data were collected using a purposive sampling approach, where informants were selected based on specific considerations relevant to the research objectives. The data collection methods included both quantitative and qualitative approaches. The quantitative data were obtained through questionnaires using a Likert scale, while qualitative data were gathered through interviews with several library heads. The findings indicate that transparency, responsibility, and independence have a significant influence on the quality of library services. However, accountability and fairness do not appear to have a significant impact.

PENGARUH PENDIDIKAN ETIKA BISNIS DAN RELIGIUSITAS TERHADAP PERSEPSI ETIS MAHASISWA AKUNTANSI PADA PERGURUAN TINGGI YOGYAKARTA Larinda, Rene Deckhartez; Kristanti, Putriana
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 9 No 2 (2025): Edisi Mei - Agustus 2025
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v9i2.5931

This study aims to determine how business ethics education and religiosity influence the ethical perceptions of accounting students. The study was conducted using a quantitative approach through the distribution of questionnaires to accounting students from three universities in Yogyakarta, namely Duta Wacana Christian University, Atma Jaya University, and Sanata Dharma University. The sample was determined using purposive sampling, resulting in 101 samples. The analysis used was multiple linear regression, descriptive statistics, classical assumption tests, and hypothesis testing. The findings of this study indicate that business ethics education has a positive and significant influence on the ethical perceptions of accounting students. Meanwhile, religiosity also showed a positive and significant influence on the ethical perceptions of accounting students. The results of this study reinforce the view that formal education and spiritual values play an important role in shaping the ethical perceptions of accounting students.

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