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All Journal Jurnal Akuntansi PRIVE: Jurnal Riset Akuntansi dan Keuangan Jurnal Aplikasi Akuntansi Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Jurnal Abdi Masyarakat Indonesia Jurnal Fairness Jurnal Akuntansi Journal of Business and Information System
Vidya Vitta Adhivinna
Universitas PGRI Yogyakarta
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Public Health

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KOMPETENSI APARATUR DAN SISTEM PENGENDALIAN INTERNAL PADA PENCEGAHAN FRAUD DALAM PENGELOLAAN DANA DESA Vidya Vitta Adhivinna; Mega Selawati; M. Sulkhanul Umam
Jurnal Aplikasi Akuntansi Vol 6 No 2 (2022): Jurnal Aplikasi Akuntansi, April 2022
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jaa.v6i2.138

Abstract

The purpose of this research is to detect, examine, and explain the effect of apparatus competence and internal control system on fraud prevention of the villages fund management in the village government of Sentolo Subdistrict Kulon Progo Regency. The research was conducted at 8 Village Government in Sentolo Subdistrict Kulon Progo Regency. The sampling technique in this research was purposive sampling with many respondents 101 village apparatus who were involved in the village fund management in Sentolo Subdistrict Kulon Progo Regency. The data source used was primary data with questuionnaires distributed to the respondents. Multiple regression analysis with the SPSS programmer version 21 is the technique of data analysis. The research results with t test indicated that the variable of apparatus competence (significant value 0,556) do not have an impact on fraud prevention in village fund management. On the other hand, variable of internal control system (significant value 0,000) have an effect on fraud prevention in village fund management. The results of the F test were large 34,410 and the coefficient of determined were large 0,401.
Mengapa Perusahaan Anjak Piutang kurang berkembang di Indonesia? (Dilihat dengan analisis Risk profile, Good Governance, Earning dan Capital (RGEC)) Rani Eka Diansari; Vidya Vitta Adhivinna
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 22, No 2 (2019): Agustus
Publisher : Akademi Akuntansi YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1019.583 KB) | DOI: 10.35591/wahana.v22i2.156

Abstract

Factoring Company is one of the financial institutions in Indonesia. Factoring Company is a company that serves to take over the receivables that occur in buying and selling transactions so as not to cause serious problems in the company's cash flow. Risk can be avoided very minimally and the company can greatly help avoid a problem related to its uncollectible trade through financial institutions with factoring concept (Aprianto, 2017). Based on the concept of factoring, actually the existence of the company factoring is very profitable for companies especially trading companies, but if looking at the data in Indonesia is still very little of the company's sustainability factoring, the evidence can be seen on the Indonesian stock exchange, with less than 100 companies factoring listed on the stock exchanges. It shows that in Indonesia the company factoring is very less developed.With these conditions, the author is interested to see the cause of the company factoring is not developed well from the analysis of risk profile, good governance, earning and Capitalnya, although RGEC is prevalent in banking industry but because Consideration of the activities of the company to be receivables some have the same characteristics as banking then the authors tried to analyze with RGEC analysis by the detailed risk profile not only based on the ratio of LDR and NPL Were. The object in this study was the factoring company listed on the Indonesia Stock exchange in 2017 and examined by a qualitative method of descriptive. Results of the research can be concluded there are several factors that cause the company to factor less developed in Indonesia including the inherent risk of credit, human resources, regulation, and public trust because the factoring isn't famous.
PENGARUH KEPEMILIKAN MANAJERIAL UKURAN PERUSAHAAN, LEVERAGE, DAN GROWTH OPPORTUNITIES TERHADAP KONSERVATISME AKUNTANSI Esa Anti Ursula; Vidya Vitta Adhivinna
Jurnal Akuntansi Vol 6 No 2 (2018): JURNAL AKUNTANSI VOL. 6 NO. 2 DESEMBER 2018
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (375.997 KB)

Abstract

One of the principle in create a financial report is the accounting conservatism principle. Conservatism is said to more anticipating the loss than gain. This study aims to determine how the effect of managerial ownership, firm size, leverage, and growth opportunities to accounting conservatism. The data used in this study is secondary data from 10 manufacturing company sub sector consume listed on the Indonesia Stock Exchange for the period 2012-2017. Samples were selected using purposive sampling method. Technique of analyzing data used is the test multiple linear regression analysis with SPSS version 16. The result showed that simultaneous managerial ownership, firm size, leverage, and growth opportunities together have influence on accounting conservatism. Partially, firm size, leverage, and growth opportunities have influence on accounting conservatism, while managerial ownership has no influence on accounting conservatism. Keywords: Conservatism Accounting, Managerial Ownership, Firm Size, Leverage, Growth Opportunities
Analisis Efektivitas dan Kontribusi Penerimaan Pajak: Studi Kasus pada Kantor Pelayanan Pajak Pratama Bantul Wahyu Siti Nursiam; Vidya Vitta Adhivinna
PRIVE: Jurnal Riset Akuntansi dan Keuangan Vol. 3 No. 2 (2020): September
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Islam Majapahit

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36815/prive.v3i2.748

Abstract

ABSTRAK Penelitian ini bertujuan untuk mengetahui dan menganalisis tingkat efektivitas dan kontribusi penerimaan pajak. Penelitian ini dilakukan di Kantor Pelayanan Pajak (KPP) Pratama Bantul. Metode yang digunakan dalam penelitian ini adalah kualitatif dengan pendekatan deskriptif. Data yang digunakan adalah data sekunder berupa target dan realisasi penerimaan pajak pada periode 2015 hingga 2017. Teknik analisis yang digunakan berupa presentase tingkat efektivitas dan kontribusi dari penerimaan pajak. Hasil penelitian ini menunjukkan bahwa pada tahun 2015 penerimaan pajak yang mencapai tingkat efektivitas memenuhi ekspetasi diperoleh dari sektor PPh Pasal 21, PPh Pasal 25/29 OP, PPh Pasal 26, PPh Migas, dan Fiskal Luar Negeri dengan presentase 101%, 152%, 169%, 100%, dan 100%. Sedangkan untuk tingkat kontribusi, penerimaan dari sektor PPN dan PPnBM di tahun 2016 dan 2017 berkontribusi baik terhadap total penerimaan pajak dengan presentase 42,2% dan 48,1%.
Pengaruh Akuntabilitas, Kesesuaian Kompensasi dan Pengendalian Internal Terhadap Potensi Kecurangan Dana Desa Pada Kalurahan/Desa di Kabupaten Kulon Progo vidya vitta adhivinna; Alfi Prastika Agustin
PRIVE: Jurnal Riset Akuntansi dan Keuangan Vol. 4 No. 2 (2021): September
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Islam Majapahit

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36815/prive.v4i2.1256

Abstract

ABSTRACT This research aims to determine the influence of accountability, suitability of compensation and the internal control on the potential fraud on village funds at the village of Kulon Progo Regency. The population of this study were village staffs at Kulon Progo Regency. The sample used was 128 respondent with purposive sampling method. The data was collected by using questionnaires. The data were analized with multiple linear regretion. The result of this research show that the accountability has a significant effect on the potential fraud on village funds, while suitability of compensation and internal control has no significant effect on the potential fraud on village funds. Keyword: accountability, suitability of compensation, internal control, potential fraud on village funds ABSTRAK Penelitian ini bertujuan untuk mengetahui pengaruh akuntabilitas, kesesuaian kompensasi dan pengendalian internal terhadap potensi kecurangan dana desa pada Kalurahan/Desa di Kabupaten Kulon Progo. Populasi penelitian adalah perangkat desa di Kabupaten Kulon Progo. Jumlah sampel yang digunakan dalam penelitian ini sebanyak 128 responden dengan menggunakan metode purposive sampling. Pengumpulan data dilakukan dengan metode kuesioner. Teknik analisis data yang digunakan adalah regresi linear berganda. Hasil penelitian mengungkapkan bahwa akuntabilitas berpengaruh terhadap potensi kecurangan dana desa, sedangkan kesesuaian kompensasi dan pengendalian internal tidak berpengaruh terhadap potensi kecurangan dana desa. Kata Kunci: akuntabilitas, kesesuaian kompensasi, pengendalian internal, potensi kecurangan dana desa.
Program Digitalisasi dan Tata Kelola Dunia Industri Usaha Mikro, Kecil, dan Menengah (UMKM) di Desa Wisata Krebet, Kabupaten Bantul, Daerah Istimewa Yogyakarta Rani Diansari; Vidya Vitta Adhivinna; M. Sulkhanul Umam; Lulu Amalia Nusron; Tika Mei Kustanti
Jurnal Abdi Masyarakat Indonesia Vol 2 No 3 (2022): JAMSI - Mei 2022
Publisher : CV Firmos

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54082/jamsi.258

Abstract

Berangkat dari pemahaman bahwa UMKM membutuhkan peran teknologi digital untuk peningkatan kinerja dan produktivitasnya, maka pengabdian ini ditujukan untuk meningkatkan produktivitas UMKM di Desa Wisata Krebet, Kabupaten Pleret, Daerah Istimewa Yogyakarta. Teknologi digital mampu membantu UMKM meringankan pekerjaannya. Sebuah UMKM perlu melakukan transformasi digital yakni melakukan perubahan organisasi yang dipengaruhi oleh dorongan teknologi digital. Administrasi yang baik akan menghasilkan tata kelola yang baik pula. Metode pelaksanaan dalam pengabdian ini terbagi menjadi dua, yaitu kegiatan pendampingan dan pelatihan. Pelaksanaan pengabdian dilakukan secara bertahap. pada tahap pertama, dilaksanakan sosialisasi dan penjelasan mengenai program yang akan disusun. Program kerja yang juga sebagai solusi, meliputi: a) pembuatan software untuk pencatatan data pengunjung dan laporan keuangan b) pembagian jadwal homestay dan tutor, c) pembuatan video tutorial, d) pembuatan struktur organisasi dan job description, serta e) membantu promosi Desa Wisata Krebet, Kabupaten Bantul, Daerah Istimewa Yogyakarta. Pada tahap kedua, dilaksanakan penyampaian dari hasil program yang telah dibuat kepada pihak pengelola Desa Wisata Krebet, Kabupaten Bantul, Daerah Istimewa Yogyakarta.
APAKAH GCG MEMODERASI PENGARUH EARNING DAN CAPITAL TERHADAP KINERJA KEUANGAN BANK UMUM? Baniady Gennody Pronosokodewo; Vidya Vitta Adhivinna; Lulu Amalia Nusron
Jurnal Aplikasi Akuntansi Vol 7 No 2 (2023): Jurnal Aplikasi Akuntansi, April 2023
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jaa.v7i2.188

Abstract

Kegiatan operasi/bisnis pada bank umum berfokus pada pengoptimalan pendapatan (earnings) dan pengelolaan penggunaan modal (capital). Oleh karena itu, penerapan GCG pada bank umum menitikberatkan pada pengoptimalan pendapatan (earnings) dan pengelolaan penggunaan modal (capital). Penelitian ini menggunakan metode purposive sampling yang menghasilkan sampel sesuai dengan kriteria yaitu sebesar 18 perusahaan perbankan. Penelitian ini menggunakan metode SEM-PLS dengan alat statistik WarpPLS yang menguji hipotesis menggunakan path analysis. Hasil uji hipotesis menunjukkan bahwa earnings berpengaruh positif terhadap kinerja keuangan didukung, capital berpengaruh positif terhadap kinerja keuangan tidak didukung, GCG memoderasi pengaruh earnings terhadap kinerja keuangan tidak didukung, dan GCG memoderasi pengaruh capital terhadap kinerja keuangan didukung.
Akuntabilitas Pengelolaan Dana Desa Kabupaten Bantul M Sulkhanul Umam; Vidya Vitta Adhivinna; Mayka Wulandari
PRIVE: Jurnal Riset Akuntansi dan Keuangan Vol. 6 No. 1 (2023): Maret
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Islam Majapahit

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36815/prive.v6i1.2507

Abstract

This study was conducted to examine the effect of accessibility of financial statements, internal control system, organizational commitment, competence of village officials, and the role of village officials on village fund management accountability. This research was conducted in five Kapanewon, Bantul Regency, totaling 29 Kalurahan. The research sample amounted to 101 respondents where the sampling technique used purposive sampling. The research method used is quantitative research with technical data analysis in the form of multiple linear regression where the hypothesis test uses a significance level of = 0.05 with the help of SPSS version 26.0. The results of this study indicate that the accessibility of financial reports, internal control systems, organizational commitment, competence of village officials, and the role of village officials affect the accountability of village fund management.
Akuntabilitas Pengelolaan Keuangan Desa di Kabupaten Manggarai Barat Vidya Vitta Adhivinna; Nurdiana; Banniady Gennody Pronosokodewo
PRIVE: Jurnal Riset Akuntansi dan Keuangan Vol. 6 No. 2 (2023): September
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Islam Majapahit

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36815/prive.v6i2.2723

Abstract

Abstrak Penelitian bertujuan guna melihat pengaruh kompetensi aparatur desa, sistem akuntansi keuangan desa, serta sistem pengendalian internal pada akuntabilitas pengelolaan keuangan desa. Metode penelitian menggunakan metode kuantitatif dengan teknik pengumpulan data melalui kuesioner. Populasi penelitian yaitu semua desa di Kabupaten Manggarai Barat dengan total 169 desa dan sampel penelitian yaitu aparatur desa dengan menggunakan metode purposive sampling. Responden berjumlah 390 aparatur desa mencakup kepala desa, bendahara, sekretaris, kaur, dan kasi. Peneliti mengaplikasikan analisis data dengan uji F, reliabilitas, validitas, hipotesis, analisis regresi linier berganda serta koefisien determinasi dengan SPSS 20. Hasil penelitian menunjukkan bahwa kompetensi aparatur desa, sistem akuntansi keuangan desa, serta sistem pengendalian internal berpengaruh positif pada akuntabilitas pengelolaan keuangan desa. Kata kunci : Akuntabilitas Pengelolaan Keuangan Desa, Kompetensi Aparatur Desa, Sistem Akuntansi Keuangan Desa, dan Sistem Pengendalian Internal Abstrack This study aims to examine the effect of village apparatus competence, village financial accounting system, and internal control system on village financial management accountability. The research method uses quantitative methods with data collection techniques through questionnaires. The research population is all villages in West Manggarai Regency with a total of 169 villages and the research sample is village officials using purposive sampling method. Respondents were 390 village officials including the village head, treasurer, secretary, head of office, and kasi. The researcher applied data analysis with F test, reliability, validity, hypothesis, multiple linear regression analysis and coefficient of determination with SPSS 20. The results showed that the competence of village officials, village financial accounting systems, and internal control systems had a positive effect on village financial management accountability. Keywords : Village Financial Management Accountability, Village Apparatus Competence, Village Financial Accounting System, and Internal Control System
PENGARUH PENGETAHUAN WAJIB PAJAK, KESADARAN WAJIB PAJAK DAN PROGRAM SAMSAT CORNER TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR Lulu Amalia Nusron; Vidya Vitta Adhivinna; Vitya Risti Andari
JURNAL FAIRNESS Vol. 13 No. 3 (2023): Vol. 13 No. 3 (2023)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/fairness.v13i3.31890

Abstract

The aim of this research is to test whether tax compliance is influenced by knowledge, awareness and the Samsat corner program at SAMSAT Sewon Bantul. The population of this research is the taxpayer at SAMSAT Corner Sewon Bantul Yogyakarta with 100 people as the sample and accidental sampling is the technique of taking it. This research is quantitative with a list of questions as a means of collecting data and analyzed by multiple regression. The research results obtained were that tax payment compliance was positively influenced by knowledge, awareness and the SAMSAT Corner program.
Co-Authors Adiza Alhassan Musah Alfi Prastika Agustin Anandita Zulia Putri Aulia Syahadatun Dinuriah Baniady Gennody Pronosokodewo Banniady Gennody Pronosokodewo Esa Anti Ursula Fitria Nuri Agustin Irma Aprilia Jaizah Othman Lulu Amalia Nusron M. Sulkhanul Umam M.Sulkhanul Umam May Dina Triastuti Mayka Wulandari Mega Selawati Nurdiana Raafi Astrian Yudhistira Rahandhika Ivan Adyaksana Rani Diansari Rani Eka Diansari Ratna Purnama Sari Tika Mei Kustanti Tri Sutari Vitya Risti Andari Wahyu Siti Nursiam