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All Journal Jurnal Akuntansi dan Pajak EconBank : Journal Economics and Banking Jurnal Hilirisasi Technology kepada Masyarakat (SITECHMAS) Journal of Social Commerce Applied Accounting and Management Review Indonesian Journal of Applied Accounting and Finance
Ciptaningtias, Arum Febriyanti
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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APLIKASI MANAJEMEN KEUANGAN DAN AJUAN HAK CIPTA PROSES PRODUKSI PRODUK USAHA KECIL MENENGAH (UKM) ISNAINI CRAFT KABUPATEN SEMARANG Korawijayanti, Lardin; Karyanti, Tutik Dwi; Ciptaningtias, Arum Febriyanti; Pradana, Bagas Putra
Jurnal Hilirisasi Technology kepada Masyarakat (SITECHMAS) Vol. 5 No. 1 (2024): Vol. 5 No. 1 April 2024
Publisher : Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/sitechmas.v5i1.5166

Abstract

Recording financial reports is an important aspect of a business activity. Financial reports are used as a presentation of financial information used by both internal and external parties for business activities. Accounting practices are a solution to problems that often occur in micro, small and medium enterprises (MSMEs), namely financial management problems. So far, UKM Isnaini Craft has not made regular financial records, let alone made financial reports. So far, SMEs still mix household finances with business finances. This situation often becomes a problem in the smooth production and marketing of the business. The second problem in the New Normal era, the government wants changes to SMEs to improve performance in the fields of finance, production, marketing and resources. In terms of marketing performance, UKM Isnaini Craft needs help in its efforts to achieve competitive advantage by increasing the number of products that obtain Copyright Certificates from the Ministry of Law and Human Rights. Protection of Intellectual Property Rights (IPR) for micro, small and medium enterprises (MSMEs) plays an important role in the era of globalization. Protection efforts are carried out through submitting registration for MSME products that meet the requirements to be granted IPR so that as a consequence the government will provide protection such as patents, copyrights, brands, industrial designs and trade secrets.So, Community Service (PMK) aims to provide an understanding of the importance of financial management for businesses. The technique for resolving the first problem is to provide assistance in making financial records and preparing financial reports. Meanwhile, in the second problem, UKM Isnaini Craft. Will help fund and apply for the acquisition of a Copyright Certificate for 1 Isnaini Craft UKM product to the Director General of Intellectual Property, Ministry of Law and Human Rights.
The Influence of Education and Training, User Involvement in System Development Toward Accounting Information Systems Performance with Top Management Support as Intervening Variables (Case Study at Dinas Pertanian, Perikanan dan Pangan, Semarang District) Kurniasari, Sera Novia; Widyarti, Maria Theresia Heni; Ciptaningtias, Arum Febriyanti
Applied Accounting and Management Review (AAMAR) Vol. 3 No. 1 (2024): APPLIED ACCOUNTING AND MANAGEMENT REVIEW (AAMAR)
Publisher : Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/aamar.v3i1.5472

Abstract

Abstract: This study aims to determine the effect of user education and training, and the application of users in system development on accounting information system performance by supporting top management as an intervening variable. The number of samples in this study was 30 respondents. Sampling using a purposive sampling technique. Validity and reliability tests were used to test research instruments. The classic assumption test uses the normality test, multicollinearity test, and heteroscedasticity test.   Testing the hypothesis using the F statistical test and T statistical test. The results showed that user education and training did not affect accounting information system performance, user involvement in system development had an effect on accounting information system performance, top management support had an effect on accounting information system performance, top management support was not able to mediate the significant effect of education and training on accounting information system performance and top management support was not able to mediate the significant influence of user involvement in system development on accounting information system performance. Keywords: User Education and Training, User Application in System Development, Top Management Support.
Implementation of the Government’s Internal Control System to Realizing Good Governance in Dinas Bina Marga dan Cipta Karya in Indonesia Nailurrohmah, Salma; Handoyono, Rudi; Ciptaningtias, Arum Febriyanti; Astungkara, Agni
AKUMULASI: Indonesian Journal of Applied Accounting and Finance Vol. 3 No. 2 (2024): December
Publisher : Vocational School, Universitas Sebelas Maret (UNS), Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/mh5x7j93

Abstract

This study aims to analyze the implementation of the government's internal control system and its contribution to realizing good governance in Dinas Bina Marga dan Cipta Karya in one of the provinces in Indonesia. This study is mixed method research that used qualitative and quantitative method. In the qualitative method, the researchers used interviews, observation, and documentation. Two participants were staff of the office and were interviewed by the researchers. A total of 20 respondents were asked to fill out questionnaires. The results show that the implementation of the government's internal control system in Dinas Bina Marga dan Cipta Karya is excellent. However, a few shortcomings need to be addressed. Additionally, the contribution of the government's internal control system to good governance is significantly positive, accounting for 73.2%.
PENGARUH TOTAL QUALITY MANAGEMENT TERHADAP KINERJA MANAJERIAL DENGAN SISTEM PENGUKURAN KINERJA SEBAGAI PEMEDIASI PADA PT. PLN (Persero) UP3 SEMARANG Ciptaningtias, Arum Febriyanti; Widyarti, Maria Theresia Heni; Ramantika, Eurico
EconBank: Journal of Economics and Banking Vol 5 No 1 (2023): Econbank
Publisher : Sekolah Tinggi Ilmu Ekonomi Bank BPD Jateng

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35829/econbank.v5i1.253

Abstract

This study aims to determine the effect of the dimensions of Total Quality Management on managerial performance mediated by a performance measurement system. The sampling technique in this study used a purposive sampling technique. Methods of data collection using questionnaires and interviews. Path analysis technique was used to examine the effect of Total Quality Management dimensions (customer focus, obsession on quality, education and training, teamwork, continuous improvement) on managerial performance mediated by the performance measurement system at PT. PLN (Persero) UP3 Semarang. The results of the direct influence test show that Total Quality Management on the dimensions of customer focus, and obsession on quality has an effect on managerial performance. Meanwhile, education and training, teamwork, and continuous improvement have no effect on managerial performance. Then Teamwork and continuous improvement affect the performance measurement system. But Focus on Customers, Obsession on quality, Education and training have no effect on the performance measurement system. The results of the indirect effect test show that the performance measurement system is not able to mediate Total Quality Management on managerial performance.
PENGARUH FINANCIAL TECHNOLOGY, FINANCIAL KNOWLEDGE DAN FINANCIAL ATTITUTE TERHADAP FINANCIAL MANAGEMENT BEHAVIOUR MAHASISWA Ciptaningtias, Arum Febriyanti; Astungkara, Agni; Mahesti, Triloka
Jurnal Akuntansi dan Pajak Vol 25, No 2 (2024): JAP, Vol. 25, No. 02, Agustus 2024 - Januari 2025
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v25i2.16185

Abstract

The development of financial technology can change the way people conduct financial transactions and quickly convert cash transactions to cashless. This research aims to determine the effect of financial technology, financial knowledge, and financial attitude on bachelor students' financial management behavior. The research methodology used is a quantitative approach, utilizing primary data obtained from 88 questionnaire answers. Data were analyzed using descriptive statistical analysis, instrument test, normality test, multiple regression analysis, and hypothesis testing. The test was assisted by SPSS 22 software. The results show that financial knowledge and financial attitude affect financial management behavior partially. Meanwhile, financial technology has no effect toward financial management behavior partially. Keywords: Financial Technology, Financial Knowledge, Financial Attitude, Financial Management Behaviour
GENERASI Z DAN KEMANDIRIAN FINANSIAL? PERAN FRUGAL LIVING DAN LITERASI KEUANGAN TERHADAP PERILAKU MANAJEMEN KEUANGAN DENGAN GENDER SEBAGAI VARIABEL PEMODERASI Astungkara, Agni; Ciptaningtias, Arum Febriyanti; Mahesti, Triloka
Jurnal Akuntansi dan Pajak Vol 25, No 2 (2024): JAP, Vol. 25, No. 02, Agustus 2024 - Januari 2025
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v25i2.16183

Abstract

In a dynamic economy, the ability to survive is essential. One strategy to survive is to have financial independence. Financial independence can be achieved with good financial management. This study examines the effect of frugal lifestyle (frugal living), financial literacy, and gender on financial management behavior. The sample of this research is 88 students at a state university in Semarang city. With regression analysis techniques, this study shows the results that frugal living and financial literacy have a significant positive effect on financial management behavior. Gender variables are also able to moderate the influence of frugal living and financial literacy on financial management behavior. This research is presented to be able to encourage generation Z in conducting financial management as an effort to achieve financial independence.
PENGARUH FINANCIAL TECHNOLOGY, FINANCIAL KNOWLEDGE DAN FINANCIAL ATTITUTE TERHADAP FINANCIAL MANAGEMENT BEHAVIOUR MAHASISWA Ciptaningtias, Arum Febriyanti; Astungkara, Agni; Mahesti, Triloka
Jurnal Akuntansi dan Pajak Vol. 25 No. 2 (2024): JAP, Vol. 25, No. 02, Agustus 2024 - Januari 2025
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The development of financial technology can change the way people conduct financial transactions and quickly convert cash transactions to cashless. This research aims to determine the effect of financial technology, financial knowledge, and financial attitude on bachelor students' financial management behavior. The research methodology used is a quantitative approach, utilizing primary data obtained from 88 questionnaire answers. Data were analyzed using descriptive statistical analysis, instrument test, normality test, multiple regression analysis, and hypothesis testing. The test was assisted by SPSS 22 software. The results show that financial knowledge and financial attitude affect financial management behavior partially. Meanwhile, financial technology has no effect toward financial management behavior partially. Keywords: Financial Technology, Financial Knowledge, Financial Attitude, Financial Management Behaviour
GENERASI Z DAN KEMANDIRIAN FINANSIAL? PERAN FRUGAL LIVING DAN LITERASI KEUANGAN TERHADAP PERILAKU MANAJEMEN KEUANGAN DENGAN GENDER SEBAGAI VARIABEL PEMODERASI Astungkara, Agni; Ciptaningtias, Arum Febriyanti; Mahesti, Triloka
Jurnal Akuntansi dan Pajak Vol. 25 No. 2 (2024): JAP, Vol. 25, No. 02, Agustus 2024 - Januari 2025
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

In a dynamic economy, the ability to survive is essential. One strategy to survive is to have financial independence. Financial independence can be achieved with good financial management. This study examines the effect of frugal lifestyle (frugal living), financial literacy, and gender on financial management behavior. The sample of this research is 88 students at a state university in Semarang city. With regression analysis techniques, this study shows the results that frugal living and financial literacy have a significant positive effect on financial management behavior. Gender variables are also able to moderate the influence of frugal living and financial literacy on financial management behavior. This research is presented to be able to encourage generation Z in conducting financial management as an effort to achieve financial independence.
Organizational Behavior Factors On The Usefulness Of The Regional Financial Accounting System With Cognitive Conflict As An Intervening Variable Yuliarti, Annisa Gayuh; Widyarti, Maria Theresia Heni; Ciptaningtias, Arum Febriyanti
Jurnal Akuntansi dan Pajak Vol. 26 No. 1 (2025): JAP, Vol. 26, No. 01, Februari - Juli 2025
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v26i1.17843

Abstract

Abstract This research aims to analyze and determine the effect of organizational behavioral factors, namely training and clarity of purpose on the usefulness of the regional financial accounting system with cognitive conflict as an intervening variable at Dinas Kesehatan Kota Semarang. This research uses interviews and questionnaires as data collection methods. The questionnaire employs a Likert scale, and the sample for this research consists of 30 respondents, with the sample criteria being employees of government agencies who perform accounting and administrative functions. The analysis tools used include validity test, reliability test, descriptive statistical analysis, classic assumption test, hypothesis test, and the sobel test. The research findings indicate that training has no effect on the usefulness of the regional financial accounting system. Similarly, cognitive conflict does not affect the usefulness of the regional financial accounting system. Clarity of purpose has an effect on the usefulness of the regional financial accounting systems. Training does not affect the usefulness of the regional financial accounting system with cognitive conflict as an intervening variable. Clarity of purpose does not affect the usefulness of the regional financial accounting system, with cognitive conflict as an intervening variable Keywords : Training, Clarity of Purpose, Cognitive Conflict, Usefulness of the Regional Financial Accounting Systems
Gen Z Digital Investment Intentions: An Analysis of Financial Literacy, Social Media, and Privacy Issues Utami, Sri Endar; Astungkara, Agni; Mahesti, Triloka; Ciptaningtias, Arum Febriyanti
Journal of Social Commerce Vol. 5 No. 3 (2025): Journal of Social Commerce
Publisher : Celebes Scholar pg

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56209/jommerce.v5i3.183

Abstract

Economic uncertainty is inevitable for every individual, including Generation Z. One way to deal with this economic uncertainty is through financial planning, which also includes investment activities. This study aims to investigate the role of financial literacy, social media, and privacy concerns on investment intentions. This study involved 206 respondents who were Generation Z students in Semarang City, Indonesia. The results showed that financial literacy and the role of social media have a positive influence on Generation Z's intention to invest in digital platforms, while privacy concerns negatively affect their intention to invest in digital platforms. However, this study was unable to show a moderating relationship between privacy concerns and the role of social media and investment intentions in digital platforms.
Co-Authors Apridita, Kausarina Astungkara, Agni Handoyono, Rudi Karyanti, Tutik Dwi Korawijayanti, Lardin Kurniasari, Sera Novia Mahesti, Triloka Nailurrohmah, Salma Pradana, Bagas Putra Ramantika, Eurico Utami, Sri Endar Widyarti, Maria Theresia Heni Yuliarti, Annisa Gayuh