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Penerapan SAK ETAP, Kinerja Usaha, dan Keberlanjutan UMKM di Provinsi Daerah Istimewa Yogyakarta Ningrum Pramudiati; Anandita Zulia Putri; Anindita Imam Basri
AKUNTANSI DEWANTARA Vol 3 No 2 (2019): AKUNTANSI DEWANTARA VOL. 3 NO. 2 OKTOBER 2019
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (174.796 KB) | DOI: 10.26460/ad.v3i2.5190

Abstract

This research purports to validate the influence of The Indonesian Accounting Standards for Non-Publicly-Accountable Entities (SAK ETAP) on the business performance and sustainability of micro and small business (UMKM). In addition this research purports to measure the influence of business performance on UKM’s sustainability. This research is based on primary data in the form of questionnaire using purposive sampling method and interview with selected sources. This research is expected to provide benefit for UMKM owners in their financial reports practice according SAK ETAP as to improve their business performance and sustainability. This research delineates the correlation between the implementation of SAK ETAP and the sustainability of UMKM business as mediating variable not yet found in any previous study.   Keywords: the implementation of SAK ETAP, business performance, UMKM’s sustainability
MODERNISASI STRATEGI UMKM DEMI RESISTENSI USAHA DI MASA PANDEMI COVID-19 Anandita Zulia Putri; Ningrum Pramudiati; Lulu Amalia Nusron; Deden Prasetyo
Al-Khidmat Vol 4, No 1 (2021): Jurnal Al-Khidmat : Jurnal Ilmiah Pengabdian Kepada Masyarakat
Publisher : Pusat Pengabdian kepada Masyarakat LP2M UIN Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/jak.v4i1.12009

Abstract

Abstrak Perkembangan Usaha Mikro Kecil Menengah di Indonesia saat ini memiliki perkembangan yang sangat pesat. Terlebih lagi dengan adanya perkembangan teknologi maka akan membawa angin segar bagi UMKM dalam meningkatkan eksistensinya di masyarakat. Tujuan pelaksanaan kegiatan ini adalah untuk membantu UMKM Al Barik yang terdapat di desa Sidomulyo Kabupaten Bantul dalam menjalankan usahanya di masa pendemi Covid-19 serta menghadapi perkembangan teknologi. Tim pengabdi lakukan berbagaii strategi untuk mendorong UMKM agar bisa melalui masa sulit selama pandemi Covid-19. Program kerja yang kelompok pengabdi lakukan antara lain adalah membantu UMKM dalam membuat profil dan visi misi, membantu modal awal, pembukuan, pemasaran melalui e-commerce, foto dan video produk, desain kemasan, dan pengelolaan akun usaha. Kegiatan yang tim pengabdi lakukan selama pengabdian berhasil terlaksana dan sukses. Hasil ini dapat dilihat adanya peningkatan penjualan online dari market place, peningkatan keterampilan dalam pembukuan, serta kemampuan dalam melakukan branding produk.Kata Kunci:  Covid-19, UMKM, Strategi, ModernAbstractMicro, Small, and Medium Enterprises (MSMEs) in Indonesia are currently developing very rapidly. Moreover, the development of technology brings fresh air for MSMEs in increasing their existence in society. The work plan that we are carrying out is a strategy to encourage MSMEs to go through difficult times during the Covid-19 pandemic. The purpose of implementing this activity is to help “Al Barik MSME” in Sidomulyo Village Bantul district Yogyakarta in carrying out their business during the Covid-19 pandemic and responding to technological developments. Our work programs include assisting Al Barik MSME in creating the business profile these are vision and mission, assisting initial capital, bookkeeping, marketing through e-commerce, product photos and videos, packaging design, managing business accounts, and improving signboard. Our service activities were carried out well and successfully. These results can be seen in an increase in online sales from the marketplace, increased skills in bookkeeping, and the ability to do product branding.
Faktor – Faktor Yang Mempengaruhi Kinerja UMKM di Kabupaten Purworejo Zidni Husnia Fachrunnisa; Mustaghfiroh; Anandita Zulia Putri
Jurnal Multidisiplin Madani Vol. 2 No. 1 (2022): January 2022
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (239.868 KB)

Abstract

This study aims to determine the effect of personality, human resource competence, use of accounting information, and venture capital on the performance of MSMEs. The population of this study is the owner of MSMEs in Purworejo Regency. The sampling method used is purposive sampling technique. The sample was taken as many as 176 MSMEs in Purworejo Regency. Collecting research data using a questionnaire method distributed online. Data processing using SPSS Statistic version 26 application. Data were analyzed using multiple linear regression analysis. The results showed that personality, human resource competence, use of accounting information, and business capital had a positive influence on the performance of MSMEs. The better the personality and competence of human resources, as well as the use of accounting information will improve the performance of SMEs. In addition, the greater the amount of business capital can also improve the performance of MSMEs.
Apakah Good Corporate Governance Perspektif dan Corporate Social Responbility Indeks Berpengaruh Terhadap Kinerja Keuangan? Anandita Zulia Putri; Ningrum Pramudiati
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.v3i2.707

Abstract

This study aims to determine the effect of the implementation of Good Corporate Governance perspective and Corporate Social Responsibility on financial performance in mining sector companies listed on the Indonesia Stock Exchange in 2015-2018. Good Corporate Governance consists of audit committee, the size the board of directors, the proportion of independent directors, and the number of board of commissioners. The research uses 12 samples in mining sector companies from 2015-2018 who did not have negative profit. The research sampling technique uses purposive sampling method while for data analysis uses multiple linear regression. The results show that the proxy committee variable proxy and the size of the board of directors have a significant effect on financial performance which is proxied by the ROE variable. As for the proxy variable, the proportion of independent directors and the number of board of commissioners do not significantly influence the financial performance that is proxied by ROE. Variable Corporate social responsibility index shows the results do not affect the financial performance which is proxied by the ROE variable. This research is important to be carried out as a study material for the mining industry on the importance of implementing GCG and CSR
Determinan Akuntabilitas Pengelolaan Dana Desa Anandita Zulia Putri; Helda Endardika; Ningrum Pramudiati; Lulu Amalia nusron
Akmenika: Jurnal Akuntansi dan Manajemen Vol. 19 No. 2 (2022): AKMENIKA
Publisher : Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31316/akmenika.v19i2.3825

Abstract

This research is useful in assessing the influence of human resource competence, community participation, government internal control system, and accessibility of financial reports have an impact on village fund management accountability. The research uses quantitive data. The population in this research is 7 sub-districts in the Kulon Progo regency with 50 villages. The sample of this research is 168 respondents using the purposive sampling technique. The analytical method used is multiple linear regression with SPSS version 26. This research reveals that human resource competence, community participation, government internal control system, and accessibility of financial reports positively impact village fund management accountability
Determinants Budgetary Slack Ningrum Pramudiati; Anandita Zulia Putri; Betti Prastiwi
Jurnal Riset Akuntansi dan Keuangan Vol 10, No 1 (2022): Jurnal Riset Akuntansi dan Keuangan. April 2022 [DOAJ dan SINTA Indexed]
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v10i1.34889

Abstract

This study aims to examine the determinants of budgetary slack. Budgetary slack often occurs because of pressure from superiors aimed at subordinates to make a reasonable budget. This study examines the effect of the independent variables, namely budgetary participation, information asymmetry, budget emphasis, and organizational commitment, on the dependent variable, namely budgetary slack. This study used a sample of Regional Apparatus Organizations (OPD) in Bantul Regency. The number of samples used in this study was 78 respondents using the purposive sampling method. The data analysis technique used is multiple linear regression. The study results of the study prove that the budget participation variable has a positive effect on budgetary slack with a significance of 5%. Meanwhile, the variables of information asymmetry, budget emphasis, and organizational commitment do not affect budgetary slack. Keywords: budget participation, information asymmetry, budget emphasis, organizational commitment, budgetary slack
Factors Affecting Career Selection as a Public Accountant Zidni Husnia Fachrunnisa; Vivi Artiningtyas; Anandita Zulia Putri
Jurnal Internasional Bisnis, Humaniora, Pendidikan dan Ilmu Sosial Vol 4 No 2 (2022): International Journal of Business, Humanities, Education and Social Sciences
Publisher : Universitas Teknologi Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46923/ijbhes.v4i2.181

Abstract

This study aims to determine whether financial rewards, labor market considerations, family environment, professional recognition, and work environment have a positive effect on student interest in choosing a career as a public accountant. The population in this study is students at the University in the Special Region of Yogyakarta. The sampling method used is purposive sampling. This research is study quantitative data with primary data obtained by distributing questionnaires through google forms. The total number of samples is 100 students. A multiple linear regression analysis was used to analyze the influence of financial rewards, labor market considerations, family environment, professional recognition, and work environment on student interest in choosing a career as a public accountant. The results showed that financial rewards and family environment did not affect the students' interest in choosing a career as a public accountant. Meanwhile, labor market considerations, professional recognition, and work environment have a positive and significant impact on students' interest in choosing a career as a public accountant. The implication of the results of this study that is the Indonesia Public Accountants Associate (IAPI) can give more many information related to the profession of a public accountant to the student. In addition, IAPI as a regulator is expected could guard auditor professionalism so that increase the perception of students in accounting majors about profession public accountants. That thing expected could increase the interest of accounting students in choosing a career as a public accountant.
Determinan Pemilihan Karir Menjadi Akuntan Publik Anandita Zulia Putri; Dwi Wastuti; Zidni Husnia Fachrunnisa
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.v6i1.2492

Abstract

The purpose of this study is to see how financial rewards/salaries, professional training, social values, work environment, and labor market considerations affect the choice of a career as a public accountant. Purposive sampling was used as a sample in this study. 52 auditors from the Yogyakarta Special Region Public Accounting Firm were used in this study. The analysis of this research uses the linear regression analysis technique. The findings of this study show how social values, work environment, professional training, financial rewards/salaries, and labor market factors influence the decision to pursue a career as a public accountant.
Pentingnya Integritas Untuk Mengurangi Kecurangan Akuntansi Pada Perusahaan Dekeng Setyo Budiarto; Zidni Husnia Fachrunnisa; Ningrum Pramudiati; Anandita Zulia Putri; Muhammad Arif Nur Hidayat
UPY Business and Management Journal (UMBJ) Vol. 2 No. 2 (2023): UBMJ (UPY Business and Management Journal)
Publisher : Department of Management, Universitas PGRI Yogyakarta.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31316/ubmj.v2i2.4622

Abstract

Tujuan: Saat ini, kecurangan masih menjadi masalah yang serius karena mengganggu kinerja jangka panjang organisasi. Penelitian ini bertujuan untuk menguji hubungan antara pengendalian internal, keadilan organisasi, integritas, dan kepatuhan terhadap aturan akuntansi dengan kecenderungan kecurangan akuntansi Metode: Obyek penelitian ini adalah Bank Rakyat Indonesia Cabang Wonosari, Kabupaten Gunungkidul. Penelitian ini menggunakan data primer yang diperoleh dengan menyebarkan 53 kuesioner kepada karyawan Bank. Penelitian ini menggunakan analisis kualitas data dengan uji validitas dan reliabilitas serta uji hipotesis menggunakan analysis regresi linier berganda Hasil: Hasil penelitian menunjukkan bahwa inegritas dan pengendalian internal berpengaruh terhadap kedenderungan adanya fraud, namun ketaatan aturan dan keadilan organisasi tidak berpengaruh terhadap kecenderungan fraud Implikasi: Implikasi untuk organisasi adalah perlu adanya jaminan bahwa pegawai memiliki integritas yang baik dan system pengendalian internal yang memadai agar kemungkinan adanya fraud dapat dikurangi
Determinan Keberlanjutan UMKM Melalui Digitalisasi Marketing, Literasi Keuangan, Inklusi Keuangan, dan Dukungan Pemerintah Anandita Zulia Putri; Rafika Nur Astuti; Lulu Amalia Nusron
Akmenika: Jurnal Akuntansi dan Manajemen Vol. 20 No. 2 (2023): AKMENIKA
Publisher : Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31316/akmenika.v20i2.5172

Abstract

The research aims to examine the effect of digital marketing, financial literacy, financial inclusion, and government support on the sustainability of MSMEs. This study method is quantitative using primary data. Purposive sampling is the sampling technique of choice. The number of samples obtained was 157 MSMEs in the Special Region of Yogyakarta. Analysis of the resulting data using multiple linear regression using the SPSS program. The study results show that digital marketing, financial literacy, financial inclusion, and government support positively affect the sustainability of MSMEs.