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All Journal Jurnal Manajemen Terapan dan Keuangan Jurnal Akuntansi dan Pajak International Journal of Economics, Business and Accounting Research (IJEBAR) Budimas : Jurnal Pengabdian Masyarakat Jurnal Ilmiah Keuangan Akuntansi Bisnis Jurnal Ilmiah Akuntansi Jurnal Ilmiah Manajemen dan Akuntansi
Maya Widyana Dewi
Institut Teknologi Bisnis AAS Indonesia
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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THE EFFECT OF PERFORMANCE AUDITS ON GOVERNMENT APPARATUS ON THE QUALITY OF PUBLIC SERVICES IN BANJARSARI SUB-SUB-DISTRICT SURAKARTA Maya Widyana Dewi; Nisa Budianti
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 2, No 02 (2018): IJEBAR, VOL. 02 ISSUE 02, JUNE 2018
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v2i02.298

Abstract

This study examines the effect of performance audit of the government apparatus on the quality of public services in the Banjarsari sub-sub-district of Surakarta. This research method is descriptive with a qualitative approach. As for the location of the study in Banjarsari sub-district, the research population consisted of 92 people, consisting of the sub-district apparatus and the community in Banjarsari Sub-district. The purpose of this study was to find out (a) the effect of quality audit on work results, audit the quantity of work and audit timeliness on the quality of public services partially; (b) Effect of quality audit on work results, audit quantity of work results and audit timeliness of quality of public services simultaneously; (c) Which performance audit variable is the most influential on the quality of public services in Banjarsari Sub-district. The data obtained from interviews, collected and processed using the SPSS 23 For Windows Program. The results of the study are (a) quality audit of work results and audit of timeliness have a partial effect on the quality of public services, while auditing the quantity of work is not; (b) quality audit of work results, audit of quantity of work and audit of timeliness simultaneously affect the quality of public services; (c) The most influential performance audit variable is the audit of work quality.
FIRM CHARACTERISTIC, OWNERSHIP STRUCTURE AND VOLUNTARY DISCLOSURE: A Study of Indonesian listed Manufacturing Firm Wirmie Eka Putra; Indra Lila Kusuma; Maya Widyana Dewi
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 4, No 02 (2020): IJEBAR, VOL. 04 ISSUE 02, JUNE 2020
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v4i02.1138

Abstract

This study is entitled Analysis of Factors Affecting Voluntary Disclosure (Empirical Study of Manufacturing Companies Listed on the Indonesia Stock Exchange Period 2017-2019). This study aims to examine the effect of leverage, liquidity, profitability, company size, managerial ownership, and institutional ownership on voluntary disclosure. Data analysis methods used are multiple regression analysis, simultaneous significance test and partial significance test. Simultaneous significance test results show that leverage, liquidity, profitability, company size, managerial ownership, and institutional ownership have a significant effect on voluntary disclosure. The results of the partial significance test show that leverage and firm size affect voluntary disclosure, while liquidity, profitability, managerial ownership, and institutional ownership do not affect voluntary disclosure. Keywords: voluntary disclosure, leverage, liquidity, profitability, company size, managerial ownership, institutional ownership
Pengaruh Likuiditas, Leverage, Profitabilitas, dan Sales Growth Terhadap Financial Distress pada Perusahaan Manufaktur yang Terdaftar di BEI Periode 2018-2020 Hastin Ari Kusuma; Maya Widyana Dewi; Suhesti Ningsih
Jurnal Akuntansi dan Pajak Vol 23, No 1 (2022): JAP : Vol. 23, No. 1, Februari 2022 - Juli 2022
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v23i1.5960

Abstract

Financial distress is defined as the stage of declining financial condition of a company that begins with the inability of a company to pay off its debts, if this condition is not handled immediately and even gets worse, it will cause the company to go bankrupt. The purpose of this study is to investigate the influence of liquidity, leverage, profitability, and sales growth toward financial distress either simultaneously or partially. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange in 2018-2020. The sampling method used is purposive sampling. There are 66 samples in this study. The data analysis used is logistic regression by using SPSS version 23. The results of this study prove that liquidity, leverage, profitability, and sales growth simultaneously affect financial distress. Partially, profitability and sales growth have an effect on financial distress, while liquidity and leverage have no effect on financial distress.
Evaluasi Konsep Value for Money terhadap Penilaian Kinerja Pelayanan Sektor Publik Mutiya Krisanty; Maya Widyana Dewi; M. Hasan Ma’ruf
Jurnal Ilmiah Keuangan Akuntansi Bisnis (JIKAB) Vol 1 No 3 (2022): Jurnal Ilmiah Keuangan Akuntansi Bisnis
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/jikab.v1i3.25

Abstract

This study aims to determine the effect of efficiency and effectiveness on the performance of public sector services of the Gadingan Village Government in 2020. This research is quantitative. A sample of 100 respondents. Data collection techniques through surveys by distributing questionnaires to respondents to be targeted. Data analysis methods include descriptive statistical analysis, validity, reliability, and classical assumption tests. The results showed that 1) economic elements, efficiency, and effectiveness simultaneously as elements of value for money affect the performance of public sector services, 2) economic elements partially as one of the elements of value for money affect the performance of public sector services in the Gadingan Village Head's Office, 3) the element of efficiency partially as one of the elements of value for money affects the performance of public sector services in the Village Head's Office Gadingan, and 4) the element of partial effectiveness as one of the elements of value for money affects the performance of public sector services in the Gadingan Village Head's Office
Analisis Efektivitas Sistem Informasi Akuntansi Hotel Berbintang Di Kota Surakarta Andriani Putri Wihartati; Yuwita Ariessa Pravasanti; Maya Widyana Dewi
Jurnal Ilmiah Keuangan Akuntansi Bisnis (JIKAB) Vol 2 No 1 (2023): Jurnal Ilmiah Keuangan Akuntansi Bisnis
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/jikab.v2i1.32

Abstract

This study aims to analyze the effect of accounting manager knowledge, management participation and information technology sophistication on the effectiveness of accounting information systems in hotels in Surakarta City as the research population. Sampling in this study used a simple random sampling technique and the sample size was determined by the slovin formula. The data used is primary data in the form of a questionnaire. The data analysis method used in this study is multiple linear regression analysis with a significance level of 5% or 0.05. The results of this study indicate that management participation and the sophistication of information technology have a significant effect on the effectiveness of accounting information systems. Meanwhile, knowledge of accounting managers has no significant effect on the effectiveness of accounting information systems. Keywords: Knowledge of accounting managers, management participation, sophistication of information technology, effectiveness of accounting information systems.
Pengaruh Efektivitas Pengendalian Internal, Kesesuaian Kompensasi dan Moralitas Individu Terhadap Kecenderungan Kecurangan Akuntansi Studi Kasus pada BKD Kabupaten Boyolali Ditya Renni Prastiwi; Sri Laksmi Pardanawati; Maya Widyana Dewi
Jurnal Ilmiah Keuangan Akuntansi Bisnis (JIKAB) Vol 2 No 1 (2023): Jurnal Ilmiah Keuangan Akuntansi Bisnis
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/jikab.v2i1.35

Abstract

This study aims to determine the effect of the effectiveness of internal control, compensation suitability, individual morality on the tendency of accounting fraud. The sampling technique in this study used a purposive sampling technique. The method of data analysis in this study used the multiple linear regression analysis method with the SPSS program. The data analysis method consisted of descriptive statistical test, data quality test and classical assumption test. This study uses hypothesis testing consisting of multiple linear regression test. Based on the results of this study indicate that the effectiveness of internal control has a significant effect on the tendency of accounting fraud, the suitability of compensation has a significant effect on the tendency of accounting fraud. While individual morality does not have a significant effect on the tendency of accounting fraud. Keywords: Accounting Fraud Tendency, Compensation Suitability, Individual Morale, Internal Control Effectiveness
THE INFLUENCE OF THE IMPLEMENTATION OF GOOD CORPORATE GOVERNANCE, ACCOUNTABILITY ACCOUNTING AND BUDGETING PARTICIPATION ON THE COMPANY PERFORMANCE IN PDAM SURAKARTA Nabila Kurniawati; Maya Widyana Dewi; Rukmini Rukmini
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 7, No 2 (2023): IJEBAR, VOL. 07 ISSUE 02, JUNE 2023
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v7i2.9738

Abstract

Abstract: This study aims to examine the effect of implementing good corporate governance, accountability, and mitigation planning on company performance in PDAM Surakarta City. The sampling method used purposive sampling method. Data collection techniques using questionnaires. The analysis used in this research is descriptive statistical analysis, validity and reliability test which are processed using the Statistical Package for Social Science (SPSS) Version 23. The result of the study show that variables of good corporate governance, accountability accounting and budgeting participation have an effect on company performance. Keyword: good corporate governance, accounting per responsibility, budget sensitivity, company performance.
ANALYSIS OF THE FLYPAPER EFFECT IN TESTING THE EFFECT OF REGIONAL OWN-SOURCE REVENUES AND FISCAL BALANCE TRANSFER ON REGIONAL EXPENDITURES (STUDY ON REGENCIES AND MUNICIPALITIES IN CENTRAL JAVA FROM 2017-2020) Anis Rohmi Fitriana; Maya Widyana Dewi; Wikan Budi Utami
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 7, No 4 (2023): IJEBAR, Vol. 7 Issue 4, December 2023
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v7i4.9873

Abstract

This study aims to analyze the flypaper effect in testing the effect of Regional Own-source Revenue and financial balance transfer on Regional Expenditures in Regencies and Municipalities in Central Java from 2017-2020. The data analysis method in this study uses descriptive statistical test, classical assumption test using normality test, multicollinearity test, autocorrelation test, and heteroscedasticity test. Hypothesis testing used multiple linear regression test, F test (model feasibility test), t test (partial), coefficient of determination test (R2), and flypaper effect analysis. Based on the results of the F test (model feasibility test), it shows that the regression model is feasible to use in this study. Then partially Regional Own-Source Revenue (PAD), General Allocation Fund (DAU), Special Allocation Fund (DAK) have a significant positive effect on Regional Expenditure. Meanwhile, Revenue Sharing Fund (DBH) has no significant effect on Regional Expenditure. The results of this study indicate that the coefficient value of the General Allocation Fund (DAU) variable is greater than the coefficient value of Regional Own-Source Revenue (PAD), this illustrates that there has been a flypaper effect on Regional Expenditure in Regencies and Municipalities in Central Java from 2017-2020. Keywords: Flypaper Effect, Regional Own-Source Revenues, Fiscal Balance Transfer, Regional Expenditures
SOSIALISASI PENGELOLAAN KEUANGAN RUMAH TANGGA DI MASA PANDEMI COVID 19 Maya Widyana Dewi; Indra Lila Kusuma; LMS Kristiyanti; Afifah Inas Widyaningsih
BUDIMAS : JURNAL PENGABDIAN MASYARAKAT Vol 3, No 1 (2021): BUDIMAS : VOL. 03 NO. 01, 2021
Publisher : LPPM ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/budimas.v3i1.2265

Abstract

The socialization of household financial management during the COVID-19 pandemic in Gonilan Village, Kartasura aims to increase housewives' knowledge of household financial management in the midst of the COVID-19 pandemic, so that housewives can plan and control household finances. This service activity was held at Mrs. Warsinah's house and was attended by 15 participants consisting of housewives who entered the Gonilan area. This service activity runs smoothly according to plan. While the method used in this service activity is to conduct socialization and discussion related to household financial management material during the Covid 19 pandemic.The result of this activity is that the participants know more about managing and controlling household finances in the face of the Covid 19 pandemic. Keywords : financial management, household, covid pandemic 19
PENGEMBANGAN DESA MELALUI UMKM DAN EKOWISATA DI DESA MRANGGEN LMS Kristiyanti; Maya Widyana Dewi; Muhammad Cholis; Karina Astari; Nisfu Syaban
BUDIMAS : JURNAL PENGABDIAN MASYARAKAT Vol 5, No 2 (2023): BUDIMAS : Jurnal Pengabdian Masyarakat
Publisher : LPPM ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/budimas.v5i2.10363

Abstract

Kegiatan Pengabdian kepada masyarakat memiliki program-program untuk membantu mengatasi permasalahan yang ada di Desa Mranggen terutama dalam hal perekonomian dan pemanfaatan potensi desa. Kegiatan menyasar pada UMKM yang ada di Desa Mranggen. Metode yang digunakan dalam kegiatan ini bidang Ekonomi berupa Workshop pengembangan UMKM dengan menghadirkan seorang pakar , dan Sarasehan Bincang UMKM; Bidang Kesehatan berupa Kegiatan Kader Posyandu Desa; Bidang Pariwisata berupa Videografi Promosi Wisata Budaya. Kegiatan ini diikuti oleh pelaku UMKM, ibu-ibu PKK, kader posyandu, serta pemuda Desa Mranggen. Hasil dari kegiatan ini diharapkan masyarakat yang ada di Desa Mranggen menjadi lebih produktif dengan mengembangkan sumber alam yang berlimpah di desanya, serta terciptanya eko wisata dari alam yang harus dikembangkan menjadi pariwisata yang menarik dan memiliki ciri khas tersendiri dari Desa Mranggen. Kata kunci: UMKM, potensi desa
Co-Authors Adhim, Muhammad Aflakhul Affan Nurhaq Afifah Inas Widyaningsih Aisah, Tutik Aldita Henry Linda Setyawati Aly Muhammad Azmi Andriani Putri Wihartati Anik Wahyuni Anis Rohmi Fitriana Anita Nurhidayah Ardila Setyowati Ariyanto Sahid Armawandani, Anisa Ashari, Niken Wulan Bagus Triawan Isa Putra Budiyono Budiyono Chintya Noer Cahyani Darmanto Darmanto Desi Aulia Fitri Andriyana Desy Nur Pratiwi Devi Sulistyani Dewi Muliasari Diana Novita Sari, Diana Novita Dimas Ariyawan Santoso Dinara Kharisma Sari Ditya Renni Prastiwi Eka Septiana Sobriani Ekhwan Yogi Saputro Endah Karunia Hastuti Enggar Priska Faradila Pratiwi, Natasya Eka Fitria Sugiyani Fitria, Tira Nur Fitriana, Anis Rohmi Frisca Yustin Ardianty Hadi Samanto Hadi Samanto Harum Melathi Hastin Ari Kusuma Hidayah, Anisa Nurul Iin Emy Prastiwi Ika Arum Nurisma Ika Diah Purwati Indra Lila Kusuma Indra Lila Kusuma Indra Lila Kusuma Indra Lila Kusuma, Indra Lila Innanawati Jenita Citra Mahayu Johny Subarkah Johny Subarkah Karina Astari Kartikasari, Octavia Dwi Kristiyani, LMS LMS Kristiyanti LMS Kristiyanti, LMS LMS. Kristiyanti M. Hasan Ma’ruf Maisa Setiyowati Ma’ruf, Muhammad Hasan Muhammad Cholis Muhammad Yunus Mutiya Krisanty Nabila Kurniawati Nadia Putri Bremara Ningrum, Mutiara Asri Ningsih, Suhesti Nisa Budianti Nisfu Syaban Nosi Desnia Nurcahyani, Mariska Bening Pratiwi, Desy Nur Rahmasari, Adelia Putri Ratna Ayu Murti Rejeqi, Tri Sri Retno Puji Rahayu Riska Diva Pertiwi Rizky Diah Fitriani Rukmini Rukmini Rukmini Rukmini Saputra, Angga Febriawan Sari, Anisa Arum Sri Laksmi Pardanawati Sri Laksmi Pardanawati Sri Laksmi Pardanawati, Sri Laksmi Sri Sumiyati Sugiyani, Fitria Suhesti Ningsih, Suhesti Suprihati Suprihati Suratman, Avida Devia Tino Feri Efendi Tira Nur Fitria, Tira Nur Wikan Budi Utami Wirmie Eka Putra Wulan Widia Astutik Wulanda Amelia Yaban, Nadine Emanuela Carolina Yuge Agung Heliawan Yuliana, Lilis Nur Yuniare, Annisa Alya Candra Yuwita Ariessa Pravasanti Yuwita Ariessa Pravasanti, Yuwita Ariessa Zania, Rosse Firli