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All Journal Akuntabel : Jurnal Ekonomi dan Keuangan PRIVE: Jurnal Riset Akuntansi dan Keuangan (JRAMB) Jurnal Riset Akuntansi Mercu Buana Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Jurnal Riset Manajemen Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Program Magister Manajemen AKUNTABILITAS: Jurnal Penelitian dan Pengembangan Akuntansi Accounting Global Journal Jurnal Fairness Jurnal Akuntansi Journal of Business and Information System
Ratna Purnama Sari
Universitas PGRI Yogyakarta
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences Other

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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.
Pengaruh akuntabilitas, transparansi, dan partisipasi Terhadap kinerja anggaran berbasis value for money Detasya Rigian; Ratna Purnama Sari
Journal of Business and Information Systems (e-ISSN: 2685-2543) Vol 1 No 1 (2019): Journal of Business and Information Systems
Publisher : Department of Accounting, Faculty of Business, Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36067/jbis.v1i1.11

Abstract

The purpose of the research to test the effect of accountability, transparency, participation, and supervision on the performance of budget based on the value for money in OPD Sleman Regency. The research sample are 101 respondents. The result shows that accountability, transparency, and participation has a significant effect on the performance of budget based on the value for money while supervision has no significant impact on the performance of budget based on the value for money
Exploring property & real estate firm’s value: An intellectual capital perspective Ratna Purnama Sari; Vidya Vitta Adhivina; Yanuatri Rohmatun; Yennisa Yennisa; Lulu Amalia Nusron
Journal of Business and Information Systems (e-ISSN: 2685-2543) Vol 5 No 2 (2023): Journal of Business and Information Systems
Publisher : Department of Accounting, Faculty of Business, Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36067/jbis.v5i2.212

Abstract

Firm’s value known as an important thing to increase simultaneously for business continuity. Especially for property & real estate sector in Indonesia which contributed more to the whole of infrastructure development. This research has an aim to examine the property & real estate firm’s value based on intellectual capital perspective. The intellectual capital consists of organizational capital, structural capital and human capital which tested to know its effect on property & real estate firm value. This study uses property and real estate sector listed in Indonesia Stock Exchange from 2016-2020. The research’s sample used 109 companies selected by purposive sampling technique. To test the data, this research using multiple linear regression analysis. The results of the study concluded that only organizational capital and structural capital which have affect on property & real estate firm value, while human capital have no effect on property & real estate firm value.
Co-Authors Agesti Dwi Setyaningrum Agung Budiyanto Anandita Zulia Putri Budiarto, Dekeng Setyo Citra Setia Mulyani Deden Prasetyo Detasya Rigian Lulu Amalia Nusron May Dina Triastuti Nugraeni Putrie Windarti Raafi Astrian Yudhistira Rahandhika Ivan Adyaksana Rani Eka Diansari Shinta Suryaningrum Sri Widodo Vidya Vitta Adhivina Vidya Vitta Adhivinna Yanuatri Rohmatun Yennisa Yennisa Zidni Husnia Fachrunnisa