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All Journal Jurnal Akuntansi & Auditing Indonesia Jurnal Akuntansi Maeswara: Jurnal Riset Ilmu Manajemen dan Kewirausahaan
dody hapsoro
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Analisis Biaya Cadangan Risiko Pinjaman dan Cadangan Risiko Pinjaman Dalam Laporan Auditor Independen Unit Pengelola Keuangan (Studi Kasus: Badan Keswadayaan Masyarakat di Kabupaten Bantul Provinsi DIY) Kurniawan Kurniawan; Dody Hapsoro
Jurnal Akuntansi Vol 4 No 2 (2016): JURNAL AKUNTANSI VOL. 4 NO. 2 DESEMBER 2016
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (354.685 KB)

Abstract

This study examines whether there are differences in the cost of the loan risk reserves and the loan risk reserves between audit results data and financial reporting. The research sample consisted of the audit results report on 50 BKM (Badan Keswadayaan Masyarakat) in Kabupaten Bantul Provinsi Daerah IstimewaYogyakarta whichhave been audited by Budiman, Wawan, Pamudji and Partners Public Accounting Firmin 2014. This study found that the cost of the loan risk allowances and loan risk allowances between audit result and reporting differed significantly. The study concluded that almost all of BKM not charge cost and reserve risk of the loan according collectibility list that is used as the source of the audit resultscalculation. Keywords: Cost of the loan risk reserves, loan risk reserves, audit results, reporting.
Financial report and public accountability culture in Indonesia Bambang Setiono; Dody Hapsoro
Jurnal Akuntansi dan Auditing Indonesia Vol. 20 No. 1 (2016)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jaai.vol20.iss1.art6

Abstract

Studi ini mengkaji kualitas Akuntabilitas publik di Indonesia yang representasikan oleh praktik laporan keuangan menggunakan teori legitimasi. Kami menemukan praktik akuntabilitas publik di Indonesia masih di legitimasi pragmatis. Laporan keuangan dan audit laporan ini dikembangkan hanya untuk pengguna utama laporan keuangan. Mereka tidak disiapkan untuk kepentingan masyarakat umum, DPR dan pemerintah sebagai representasi dari masyarakat belum mengembangkan budaya tata kelola laporan keuangan dan audit untuk memastikan bahwa praktek akuntabilitas di Indonesia menyajikan informasi yang benar atau adil yang diharapkan oleh masyarakat. Masyarakat membutuhkan informasi tentang seberapa efektif pemerintah dalam menggunakan dana negara untuk memenuhi janji mereka dalam kampanye pemilu serta kewajiban mereka sebagaimana diatur dalam banyak hukum yang mengatur operasi dari pemerintah. Masyarakat juga perlu informasi tentang keamanan dan tumbuh dari kekayaan mereka disimpan di sektor keuangan seperti yang dijanjikan oleh bank dan lembaga keuangan non-bank.
Faktor – Faktor Yang Mempengaruhi Impulsive Buying Pada Pengguna E-Commerce Di Indonesia Florentina Ajeng Tiya Pratiwi; Dody Hapsoro; Wisnu Prajogo
Maeswara : Jurnal Riset Ilmu Manajemen dan Kewirausahaan Vol. 2 No. 2 (2024): APRIL : Maeswara
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/maeswara.v2i2.789

Abstract

This research aims to examine the effect of shopping enjoyment, hedonic shopping motivation, and price discounts on impulsive buying tendency, and impulsive buying tendency on impulsive buying behavior with self-control as a moderating variable. The sampling technique was carried out using a purposive sampling method. The questionnaire was distributed online using google form. Respondents who filled out a valid questionnaire were 190 respondents of e-commerce users to continue data processing. Researchers used two testing applications, namely SPSS version 28 and Warp PLS version 08. The results showed that H1 shopping enjoyment has a negative effect on impulsive buying tendency, H2 hedonic shopping motivation has a positive effect on impulsive buying tendency, H3 price discount has a positive effect on impulsive buying tendency, H4 impulsive buying tendency has a positive effect on impulsive buying behavior, and H5 self-control does not moderate the effect of impulsive buying tendency on impulsive buying behavior.    
Co-Authors Bambang Setiono Florentina Ajeng Tiya Pratiwi Kurniawan Kurniawan Wisnu Prajogo