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All Journal Optimum : Jurnal Ekonomi dan Pembangunan AKUNTANSI DEWANTARA Kompartemen : Jurnal Ilmiah Akuntansi Jurnal Ekonomi Dan Bisnis

Dwi Sudaryati

UPN Veteran Yogyakarta

Author-ID : 2472790

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Articles

Relevansi Nilai Informasi Akuntansi Terhadap Harga Saham Dwi Sudaryati
AKUNTANSI DEWANTARA Vol 4 No 2 (2020): AKUNTANSI DEWANTARA VOL. 4 NO. 2 OKTOBER 2020
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26460/ad.v4i2.8163

Laporan keuangan merupakan informasi akuntansi yang menggambarkan kondisi perusahaan yang sesungguhnya. Informasi akuntansi relevance apabila dapat mempengaruhi pengambilan keputusan penggunanya. Likuiditas, profitabilitas dan leverage merupakan informasi penting yang terkandung dalam laporan keuangan. Penelitian ini bertujuan untuk menguji relevansi nilai informasi akuntansi (likuiditas, profitabilitas, leverage) terhadap harga saham. Â Penelitian ini dilakukan karena masih terdapat perbedaan hasil penelitian terdahulu, serta diharapkan dapat digunakan sebagai prediksi fluktuasi harga saham. Objek penelitian ini adalah 36 perusahaan sector pertambangan yang terdaftar di Bursa Efek Indonesia tahun 2015-2019. Alat analisis yang digunakan adalah analisis statistic regresi linier berganda. Hasil penelitian menunjukkan bahwa likuiditas memiliki relevansi nilai terhadap harga saham, sedangkan profitabilitas dan leverage tidak memiliki relevansi nilai terhadap harga saham.

PENGARUH KOMPETENSI SUMBER DAYA MANUSIA TERHADAP PENERAPAN AKUNTANSI AKRUAL DENGAN PERANGKAT PENDUKUNG SEBAGAI VARIABEL MODERATING (STUDI EMPIRIS PADA PEMERINTAH KOTA YOGYAKARTA) Dwi Sudaryati; Sucahyo Heriningsih
Optimum: Jurnal Ekonomi dan Pembangunan Vol 4, No 2 (2014)
Publisher : Universitas Ahmad Dahlan

This study aims to empirically examine the effect of human resource competencies to the successful implementation of accrual accounting (PP 71 of 2010) with the support device as a moderating variable in the Local Government of Yogyakarta city. The population in this study was a head on education and KDP staff sectors in the local government area of the city of Yogyakarta is involved in the process of preparation of the financial statements. Sampling technique using simple random sampling and testing hypotheses using multiple regression analysis (multiple regression). The results of this study prove that the human resource competencies significantly influence the successful implementation of Accrual Accounting (PP 71 of 2010). However, the competence of human resources associated with the device does not support a significant effect on the successful implementation of Accrual Accounting (PP 71 of 2010). The result is expected, can assist policy makers in understanding the factors that support the successful implementation of accrual accounting rate (PP 71 In 2010, the Government Accounting Standards berbasis full acrual).

Karakteristik Individu, Motivasi dan Kinerja Pelaksana Operasional BUM Desa Sucahyo Heriningsih; Lita Yulita Fitriyani; Dwi Sudaryati
Kompartemen : Jurnal Ilmiah Akuntansi KOMPARTEMEN, Vol. 18 No.1, Maret 2020
Publisher : Lembaga Publikasi Ilmiah dan Penerbitan (LPIP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/kompartemen.v18i1.6947

This study aims to determine the effect of individual characteristics and motivation on the performance of BUM Desa operational operators in Bantul Regency. This study uses a survey method that is data collected using a questionnaire. Populations in this study were operational operators of BUM Desa in Bantul Regency as many as 82 people, and the selected sample of 54 people. The sampling method uses a convenience sampling method. The collected data is then analyzed using multiple linear regression analysis methods. The results showed that the work experience and motivation affect the performance of BUM Desa, while gender, education and age did not affect the performance of BUM Desa. This shows that education and age do not guarantee a person's ability to carry out their duties and obligations. The results of this study are expected to be considered by the Village Government in preparing Human Resources to manage the BUM Desa. If BUM Desa is managed by the right Human Resources, has qualified capabilities and appropriate qualifications, then BUMDes can run according to the plans that have been made.

Pengaruh Motivasi, Budaya Organisasi dan Sistem Informasi Desa terhadap Kinerja Pemerintah Desa Dwi Sudaryati; Sucahyo Heriningsih
Kompartemen : Jurnal Ilmiah Akuntansi KOMPARTEMEN, Vol. 17 No.1, Maret 2019
Publisher : Lembaga Publikasi Ilmiah dan Penerbitan (LPIP)

The objective of this research was to find out the influence of motivation, organizational culture and village information systems on the performance of village government. This research is a quantitative research conducted in Banguntapan District, Bantul Regency. The data were collected by using questionnaires. Respondents in this research are village head and village apparatus. The number of samples in this study is 32. The method of data analysis used is multiple linear regression. The results showed that the Motivation and Information System Village does not affect the Performance of Village Government, while Organizational Culture Influence on Performance of Village Government. This shows that the organizational culture that is formed and there is greatly affect the behavior of members of the organization in carrying out its duties and responsibilities. Good organizational culture will create good village government performance as well.

Best Practices Pengelolaan Aset Desa Di Desa Jagalan Kabupaten Bantul Sucahyo Heriningsih; Rusherlistyani Rusherlistyani; Dwi Sudaryati
Jurnal Ekonomi Dan Bisnis Vol 20, No 2 (2017): JURNAL EKONOMI DAN BISNIS SEPTEMBER 2017
Publisher : Fakultas Ekonomi Universitas Pekalongan

Assets are one of the village's potentials, which can supplement village income. Asset management must be professionally and optimally. Professionalism in asset management requires the participation of competent human resources, to realize accountable and transparent village financial reports by prioritizing good governance, it is expected that villages can increase community / stakeholder trust in village financial management. Village asset management should not be merely administrative, but more modern in handling village assets to improve efficiency, effectiveness and create added value in managing assets. The series of village asset management starts from planning needs and budgeting, Procurement, use, utilization, Security and maintenance, Deletion, Alienation, Administration, reporting, Assessment, Coaching, supervision, and control. This research uses descriptive method with case approach. The results of this study can be concluded: a) by applying economic principles, efficiency and effectiveness of potential assets of the village have been identified, and utilized optimally, so that the village assets have added value, b) a series of village assets management Jagalan has been implemented in accordance with Permendagri No.1 year 2016 on "Village Asset Management", c) supervision and control system in village asset management conducted by village head by involving BPD, d) constraint factor of asset management of village that is in asset valuation process so that it can be concluded almost no significant constraint, e) The outline of village asset management reports in Jagalan village has been reported in an accountable and transparent manner. Keywors: Village assets, accountability, transparency

Co-Authors Lita Yulita Fitriyani Rusherlistyani Rusherlistyani Sucahyo Heriningsih

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