Article Per Year (5 Year)
p-Index From 2021 - 2026
0.408
P-Index
This Author published in this journals
All Journal Jurnal Akuntansi & Auditing Indonesia Infestasi Journal of Accounting and Investment JBTI : Jurnal Bisnis : Teori dan Implementasi Prosiding Seminar Nasional Program Pengabdian Masyarakat Jurnal Dinamika Akuntansi dan Bisnis (JDAB) IECON: International Economics and Business Conference
Rizal Yaya
Unknown Affiliation
Agriculture, Biological Sciences & Forestry Chemical Engineering, Chemistry & Bioengineering Economics, Econometrics & Finance Medicine & Pharmacology Social Sciences

Published : 8 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 8 Documents
Search

 1 
Pendampingan Penyusunan Laporan Keuangan Lazismu PWM DIY Sesuai PSAK 109 Tentang Zakat Sigit Arie Wibowo; Ahim Abdurahim; Rizal Yaya
Prosiding Seminar Nasional Program Pengabdian Masyarakat 2019: 1. Pengembangan Pendidikan Masyarakat
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (238.795 KB) | DOI: 10.18196/ppm.21.564

Abstract

Mitra dalam kegiatan kemitraan masyarakat ini adalah 2 Kantor Layanan LAZISMU DIY yaituKantor Layanan Artha Amanah di Bantul dan Kantor Layanan di daerah Sleman. Ada beberapamasalah yang dihadapi oleh 2 Kantor Layanan LAZISMU ini yaitu mereka belum memiliki standarpenyusunan laporan keuangan. Padahal Ikatan Akuntan Indonesia (IAI) sudah mengeluarkan standarpencatatan dan penyusunan laporan keuangan khusus lembaga zakat yang tertuang di PSAK 109tentang zakat. Dalam UU Zakat juga di sebutkan bahwa baik LAZ dan BAZ di akhir periode akuntansiwajib di audit atas laporan keuangannya. Sehingga kami melakukan pengabdian ini dengan tujuanmemberikan perbaikan dan pendampingan laporan keuangan. Konsep pengabdian masyarakat inidilakukan dengan melibatkan antara dosen pakar yang dibantu dengan mahasiswa yang bekerjasamadengan LAZISMU. Ada 2 tahapan dalam pengabdian ini yaitu: 1) pemahaman laporan keuanganmenurut PSAK 109 tentang zakatdan 2) penysusunan laporan keuangan menurut PSAK 109 tentangzakat.
MINAT NASABAH MUSLIM DAN NON-MUSLIM MENYARANKAN ORANG LAIN MENJADI NASABAH BANK SYARIAH (Studi Kasus Bank Syariah di Denpasar, Bali) Rizal Yaya; H. Hilda
InFestasi Vol 11, No 1 (2015): JUNI
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v11i1.1125

Abstract

The purpose of this study is to assessthe willingness of muslim and non-muslim customers to advise others to become the customers of Islamic bank. A hundred fifty customers from various religion background, participated in the survey undertaken in an Islamic bank in Denpasar. The descriptive statistics showsthat 55.33% of the respondents agreed or strongly agreed to advise others to become the customers of Islamic banks, 0.67% disagreed or strongly disagreed and 44% neither agreed nor disagreed. Among non-Muslim customers, 61.25% agreed or strongly agreed to advise Muslims to become the customers of Islamic banks and 32.50% agreed or strongly agreed to advise other non-Muslims to become the customers of Islamic bank. Statistically, there is no different perception in advising others to become the customers of Islamic banks,between Muslim and non-Muslim respondents. Separate interviews with some Muslims and non-Muslims customers suggested that the universality of Islamic bank mechanism and their convenience in dealing with the Islamic bank were reasons to advise Muslim and non-Muslim to become the customers of Islamic bank.These findings refuse the claim of Satyagraha Movement promoted by an academician, Wedakarna, that Islamic bank is not suitable for Hindu people who are majority in Bali.
Would the Objectives and Characteristics of Islamic Accounting for Islamic Business Organizations Meet the Islamic Socio-Economic Objectives? Rizal Yaya
Jurnal Akuntansi dan Auditing Indonesia Vol. 8 No. 2 (2004)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

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

Abstract

Islam has a different worldview which affects the socio-economic activities of its adherents. As accounting is a social institution which should reflect the nuances of its society and help to achieve its socio-economic objectives, a different type of accounting is required as compared to the conventional accounting of capitalistic society. Research on Islamic accounting is still at an exploratory stage; its pioneers trying to develop a theoretical framework for Islamic accounting using various methodologies. In common with the development of conventional accounting, the search is on for the objectives and characteristics of Islamic accounting as a foundation on which to lay its principles, conventions, rules and standards. This article explores the emerging issues in this development and searches for patterns in the debate on Islamic accounting theory and evaluate these different methodologies and approaches suggested in the literature used to develop Islamic accounting theory. The writer finds that a number of the proposed objectives and characteristics of Islamic accounting are doubted in meeting the objectives of Islamic teachings.Keywords: Islamic accounting theory, socio-economic objective, Value Added Statement.
Variabel – Variabel Yang Dapat Memengaruhi Peringkat Obligasi (Studi Kasus Perusahaan Non Keuangan dan Non Jasa yang Terdaftar di Bursa Efek Indonesia) Kurnia Oktavianti Tensia; Rizal Yaya; Edi Supriyono
JBTI : Jurnal Bisnis : Teori dan Implementasi Vol 6, No 2 (2015): Oktober 2015
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jbti.v6i2.2525

Abstract

In this thesis, the author examines the variables that can affect the bond ratings issued by rating agency PT. PEFINDO on non-financial companies and non-services that are listed in the Indonesia Stock Exchange. Variables that are used to influence bond ratings that leverage ratio, liquidity ratio, profitability, productivity ratio, firm size, maturity and independent commissioners.The samples used were 116 with conventional bonds, to publish financial statements, have complete data, have positive earnings and bonds with AAA-BBB ratings during the observation period 2004 to 2013. Testing the hypothesis in this study using logistic regression.The results showed there are several variables that can affect the bond ratings and there are several variables that do not affect the bond ratings. Variables that can affect the bond ratings of variable leverage ratios, profitability ratios, company size, maturity, and independent commissioner. Meanwhile, the variables that do not affect the bond ratings of variable liquidity ratio and the productivity ratio.
Analisis Pengaruh Faktor Internal Bank Terhadap Npl Dan Aplikasi Loan Loss Ratio-Based Model Muhammad Samsul Maryandi; Rizal Yaya; Edi Supriyono
JBTI : Jurnal Bisnis : Teori dan Implementasi Vol 6, No 2 (2015): Oktober 2015
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jbti.v6i2.2530

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh faktor internal bank (ekspansi kredit, effisiensi opersional, bunga kredit dan NPL periode sebelumnya) terhadap NPL dan mengukur sensitivitas kerugian sistematis setiap jenis kredit pada Bank Umum Konvensional di Indonesia. Akibat meningkatnya rasio NPL di Indonesia pada beberapa periode terakhir, maka penelitian ini penting untuk dilakukan.Penelitian ini memiliki beberapa keunggulan dibandingkan penelitian sebelumnya, seperti penggunaan model GMM dengan sampel 97 bank, periode kuartal II 2013-kuartal II 2015. Selain itu, digunakan juga Loan Loss Ratio-Based Model untuk mengukur sensitivitas kegagalan kredit dengan sampel seluruh Bank Umum Konvensional berdasarkan kelompoknya, periode Januari 2011-Juni 2015. Hasil analisis Generalized Method of Moment membuktikan bahwa ekspansi kredit, effisiensi operasional, bunga kredit dan NPL satu periode sebelumnya secara individu berpengaruh positif terhadap NPL, sedangkan NPL dua periode sebelumnya disimpulkan berpengaruh negatif. Sementara itu, berdasarkan analisis Loan Loss Ratio-Based Model, kredit modal kerja pada Bank BUMN, kredit investasi pada Bank BUSN dan BPD, dan kredit konsumsi pada Bank Asing-Campuran disimpulkan memiliki tingkat sensitivitas kegagalan tertinggi disetiap kelompok bank. Namun secara keseluruhan, kredit investasi pada kelompok BPD menjadi kredit dengan tingkat sensitivitas tertinggi diantara jenis kredit yang ada pada Bank Umum Konvensional, sedangkan terendah adalah kredit konsumsi pada kelompok Bank BUMN.
Internet Financial Reporting dan Faktor-Faktor yang Mempengaruhinya Pada Pemerintah Kota dan Kabupaten Di Indonesia Ariefia Nosihana; Rizal Yaya
Jurnal Dinamika Akuntansi dan Bisnis Vol 3, No 2 (2016): September 2016
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (298.191 KB)

Abstract

This research identifies factors affecting the publication of financial reports in the internet or known as internet financial reporting (IFR) after the issuance of Home Minister Instruction No. 188.52/1797/SJ year 2012 on Improving Transparency of Local Budget Management. One hundred and seventy five cities and regencies were selected as samples based on purposive sampling and analysed by using multiple regression. The result shows that political competition and size of local government asset has positive influence on the IFR. This indicates that Heads of local government whose political party is not majority and Heads of local government with greater asset size, had used IFR as media to show their performance to the public. This is consistence with stewardships theory that asymmetric information between local government (stewards) with the public (principals) can be reduced through accountability and transparency of financial management whereby the pressure and ability to do it appeared significantly in local governments with high political competition and with relatively greater asset. In this research, some other potential factors such as leverage, own-source revenue, type of local government (city or regency) and audit opinion are not proven to influence the IFR practices in the local governments.
Exploration, Challenges, and Benefits of Implementing Management Accounting Information Systems in Private Universities: Case Study at Universitas ‘Aisyiyah Yogyakarta Mawarti, Anggis; Rizal Yaya
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

Abstract

Research aims: This research explores the implementation of the Management Accounting Information System (SIAM) in Private Higher Education Institutions (PHEIs) , focusing on its benefits, challenges, and potential solutions to enhance system effectiveness. A case study was conducted at Universitas 'Aisyiyah Yogyakarta to investigate how SIAM contributes to operational efficiency and financial decision-making . Design/Methodology/Approach: This study employs a qualitative research approach , using in-depth interviews with key stakeholders. Research findings: The findings indicate that while SIAM has significantly improved financial transparency and operational efficiency , several challenges persist, including internal limitations , such as insufficient human resource capacity in system operation , and external constraints , particularly rigid regulatory frameworks . Theoretical contribution/ Originality: To address these challenges , enhanced training programs, system integration, and diversified funding strategies are critical for optimizing SIAM implementation in private higher education institutions. Practitioner/Policy Implication : The results of this study provide important implications in the field of cyber security, especially in the management of Management Accounting Information Systems (SIAM) in Private Universities (PTS). Research limitation/Implication : This study has not explored in depth the technological aspects of system security, such as the risk of cyberattacks and their mitigation in the implementation of SIAM. This aspect is important considering the increasing threat of data security in financial information systems. Keywords : Accounting Information System, Operational Efficiency, Decision-Making, Private Higher Education Institutions, Financial Management.
The Influence of External Locus of Control, Compensation Suitability, and Internal Control Effectiveness on Accounting Fraud Tendency Andhini Puspita Ningrum; Rizal Yaya
IECON: International Economics and Business Conference Vol. 3 No. 1 (2025): International Conference on Economics and Business (IECON-3)
Publisher : www.amertainstitute.com

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/63sd1392

Abstract

The research is intended to examine the possibility that external locus of control, compensations suitability, and effectiveness of the internal control may contribute to person committing a crime of accounting fraud tendencies. The research object is the village government of Kulon Progo Regency, which is comprised of village governments of Pengasih, Kokap, Wates, Panjatan and Temon. The present study used sample of village government workers such as the Village Head (Lurah), Village Secretary (Carik), and Village Treasurer (Danarta) in 41 villages in the Kulonprogo Regency. In this study, a tool called SPSS will be applied. Findings of the analysis indicate that external locus of control has a considerable positive impact on the predisposition of accounting fraud. The appropriateness of compensation does not have any considerable impact on the propensity of the accounting fraud. And, lastly, the efficiency of internal control has an important adverse impact on the propensity towards accounting fraud.
Co-Authors Ahim Abdurahim Andhini Puspita Ningrum Ariefia Nosihana Edi Supriyono H. Hilda Kurnia Oktavianti Tensia Mawarti, Anggis Muhammad Samsul Maryandi Sigit Arie Wibowo