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All Journal AKUNTANSI DEWANTARA Jurnal Riset Akuntansi dan Keuangan PRIVE: Jurnal Riset Akuntansi dan Keuangan Al-Khidmat : Jurnal Ilmiah Pengabdian Kepada Masyarakat International Journal of Business, Humanities, Education and Social Sciences (IJBHES) AKMENIKA Jurnal Multidisiplin Madani (MUDIMA) UBMJ (UPY Business and Management Journal) Jurnal Fairness Jurnal Akuntansi
Anandita Zulia Putri
Universitas PGRI Yogyakarta
Religion Humanities Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Social Sciences Other

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DETERMINAN KEBERHASILAN USAHA PADA SENTRA KERAJINAN GERABAH Anandita Zulia Putri; Idha Ayu Isnaini; Ningrum Pramudiati
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.v13i3.31895

Abstract

The purpose of this study was to determine whether entrepreneurial characteristics, use of accounting information and accounting attitudes had an effect on business success. This type of research method is quantitative research. This study uses primary data in the form of a questionnaire that is distributed directly to the owners of MSMEs. The population of this research is all pottery and leather handicraft centers in Bantul Regency, the sampling technique uses purposive sampling technique with the criteria of length of business, initial capital, MSMEs that have been registered in the Bantul Regency Cooperatives and SME Service and MSMEs that have recorded their business, the sample obtained as many as 99 respondents. The data analysis technique used multiple linear regression analysis with the help of the SPSS v.25 tool. The results of this study state that partially and simultaneously entrepreneurial characteristics, use of accounting information and accounting attitudes have an effect on business success.
DETERMINAN FRAUD PREVENTION DALAM PENGELOLAAN DANA DESA Anandita Zulia Putri; Reni Apriyani; Yennisa
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.v14i1.34983

Abstract

Fraud rentan terjadi di pemerintahan sektor publik, terutama  lembaga pemerintah desa dalam pengelolaan dana desa. Hal tersebut ditunjukkan berdasarkan data dari Indonesian Corrpution Watch lembaga pemerintah desa dan dana desa berada di urutan pertama yang rentan terjadi kasus korupsi di Indonesia. Penelitian ini menguji dan memperoleh bukti empiris pengaruh positif kompetensi aparatur desa, efektivitas pengendalian internal, whistleblowing system, dan good corporate governance terhadap pencegahan fraud pada pengelolaan dana desa. Pendekatan pada penelitian ini yaitu kuantitatif berupa data primer dengan menggunakan kuesioner sebagai sumber data. Purposive sampling dengan kriteria berdasarkan Permendagri No. 20 Tahun 2018 digunakan dalam proses pengambilan sampel, dan terdapat 210 responden. Metode untuk pengumpulan sampel yang ditetapkan dengan purposive sampling dengan kriteria yang mengacu pada Permendagri No. 20 Tahun 2018 dan total sampel sebanyak 210 responden. Metode pengujian data yaitu uji statistik deskriptif, uji kualitas data, dan uji hipotesis. Temuan penelitian ini menunjukkan bahwa kompetensi aparatur desa, efektivitas pengendalian internal, whistleblowing system, dan good corporate governance berpengaruh positif terhadap pencegahan fraud dalam pengelolaan dana desa. Hasil penelitian ini dapat memberikan kontribusi bagi pemerintah desa dalam upaya langkap preventif untuk mencegah fraud disektor publik khususnya pemerintah desa
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 Anindita Imam Basri Betti Prastiwi Budiarto, Dekeng Setyo Deden Prasetyo Dwi Wastuti Helda Endardika Idha Ayu Isnaini Lulu Amalia Nusron May Dina Triastuti Muhammad Arif Nur Hidayat Mustaghfiroh Pramudiati, Ningrum Rafika Nur Astuti Rani Eka Diansari Ratna Purnama Sari Reni Apriyani Vidya Vitta Adhivinna Vivi Artiningtyas Yennisa Zidni Husnia Fachrunnisa