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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
Vidya Vitta Adhivinna
Universitas PGRI Yogyakarta
Humanities Economics, Econometrics & Finance Education Engineering Public Health

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PENGARUH METODE RGEC TERHADAP NILAI PERUSAHAAN PADA BANK KONVENSIONAL YANG TERDAFTAR DI BEI Rahandhika Ivan Adyaksana; Vidya Vitta Adhivinna; M.Sulkhanul Umam; Fitria Nuri Agustin
JURNAL FAIRNESS Vol. 14 No. 1 (2024): Vol. 14 No. 1 (2024)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/fairness.v14i1.33697

Abstract

The purpose of this study is to determine how the influence of RGEC indirectly or not on company value. This research was conducted on conventional banking companies listed on the Indonesia Stock Exchange (IDX) in the period 2017 – 2021. This research uses quantitative methods by obtaining 38 conventional banking companies using this data analysis technique using smartPLS. From the results of the study shows that risk profile has a significant negative influence on company value, GCG (Good Corporate Governance) has a significant positive influence on company value, Earning has a significant positive influence on company value, and Capital has a significant positive influence on company value. The company’s own value uses PBV (Price Book Value).
FAKTOR-FAKTOR YANG MEMPENGARUHI AKUNTABILITAS PENGELOLAAN DANA DESA (STUDI KASUS KALURAHAN DENGAN IDM PREDIKAT MANDIRI DI KABUPATEN SLEMAN) Vidya Vitta Adhivinna; Raafi Astrian Yudhistira; Ratna Purnama Sari; Rahandhika Ivan Adyaksana
JURNAL FAIRNESS Vol. 14 No. 1 (2024): Vol. 14 No. 1 (2024)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/fairness.v14i1.33698

Abstract

This study aims to test and obtain empirical evidence of the positive effect of transparency, the quality of village apparatus on the accountability of village fund management. This study uses primary data in the form of a survey by distributing questionnaires directly to 44 villages that received IDM with 352 respondents. The sampling technique used was purposive sampling technique with criteria based on Permendagri No. 20 of 2018. The data testing method is descriptive statistical test, data quality test, and hypothesis testing. The results of this study indicate that transparency, the quality of village officials, and the government's internal control system have a significant effect on the accountability of village fund management
Prosocial Behavior And Determinants In The Accountability Of Village Fund Management Rani Eka Diansari; May Dina Triastuti; Vidya Vitta Adhivinna; Ratna Purnama Sari; Anandita Zulia Putri
Jurnal Akuntansi Vol. 14 No. 3 (2024): Accounting Journal
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/jakuntansi.14.3.253-264

Abstract

The purpose of this study is to investigate the impact of village's official competency, application of the village financial system, community participation, prosocial behaviour, and external pressure on village fund management accountability. This study's population includes the entire village administration of Sleman Regency. This study is conducted in 17 villages that represent each district with the largest village fund gain under Sleman Regent Decree Number 2/Kep.KDH/A/2021 related to The Amount of Village Fund of 2021. This study used the purposive sampling method. The sample for this study consists of 106 village government officials who are active in managing village funds in accordance with the Minister of Home Affairs of the Republic of Indonesia Regulation 20 of 2018 on village fund management. This research is quantitative.  This study employed primary data, which was collected utilizing questionnaires. This study's data analysis methods included descriptive statistics, data quality, and hypothesis testing. The findings of this study reveal that Village's official competency, application of the village financial system, community participation, prosocial behaviour, and external pressure all have a major impact on the accountability of village fund management.
Co-Authors Adiza Alhassan Musah Alfi Prastika Agustin Anandita Zulia Putri Baniady Gennody Pronosokodewo Banniady Gennody Pronosokodewo Esa Anti Ursula Fitria Nuri Agustin 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