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All Journal Jurnal Mirai Management Tazkia Islamic Finance and Business Review Jurnal Riset Manajemen Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Program Magister Manajemen Kajian Bisnis STIE Widya Wiwaha Jurnal Riset Akuntansi dan Bisnis Indonesia

Sulastiningsih Sulastiningsih

Unknown Affiliation

Author-ID : 2490363

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

Published : 34 Documents Claim Missing Document

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STRATEGI PENGHIMPUNAN DANA ZAKAT PADA ORGANISASI PENGELOLA ZAKAT DI KABUPATEN BANTUL Suci Utami Wikaningtyas; Sulastiningsih Sulastiningsih
Jurnal Riset Manajemen Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Program Magister Manajemen Vol. 2 No. 2 (2015): Jurnal Riset Manajemen
Publisher : Program Magister Manajemen STIE Widya Wiwaha Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32477/jrm.v2i2.88

The level of poverty in Bantul regency is higher than the average of poverty in Yogyakart province. One of the way to decrease poverty is zakat. Decreasing of poverty can be efficient and effective, if zakat collection and distribution by zakat institution. In fact, zakat collection in zakat institution in Bantul regency is increase, but it is lower than zakat potentially. It is 10 pecent only. Furthermore, zakat institutions in Bantul regency need efficient and effective zakat collection strategy. Based on the information, this research use tool of analysis is Matriks SWOT 8K. The steps of this analysis such as determining variable of streghts, weaknesses, opportinities and threaths, determining indicator, determining value of equality, determining position of zakat instititution, finally determining strategy of zakat collection. The result of this research is the position of akat institions in Bantul regency is IB Quadrant and IIA Quadrant. So, Zakat Institutions should implement aggressive maintance strategy and stable growth strategy.

PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN TERHADAP KINERJA PEGAWAI STUDI KASUS PADA PT BPR SHINTA DAYA Sulastiningsih Sulastiningsih; Lilik Ambarwati
Jurnal Riset Manajemen Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Program Magister Manajemen Vol. 2 No. 1 (2015): Jurnal Riset Manajemen
Publisher : Program Magister Manajemen STIE Widya Wiwaha Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32477/jrm.v2i1.98

The influence of budget participation has attracted the attention of researchers in recent years. Some research of the relation of budget participation on employee performance indicate inconsistent results. This study aims to know the influence of budget participation to employee performance. The respondent are employee that participate in the preparation of the budget, including middle managers and lower managers. The data is obtained through questionnaires to 30 employees. The model analysis is a simple linear regression. The results of this study indicate budgetary participation influence to employee performance. This study also found that budget participation has a positive effect on employee performance.

PENGARUH KESADARAN DAN PENGETAHUAN TERHADAP KEMAUAN WAJIB PAJAK ORANG PRIBADI UNTUK MEMBAYAR PPH: (STUDI KASUS DI KABUPATEN BANTUL) Sulastiningsih Sulastiningsih; Uriyanik Senko Prasanti
Jurnal Riset Manajemen Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Program Magister Manajemen Vol. 1 No. 2 (2014): Jurnal Riset Manajemen
Publisher : Program Magister Manajemen STIE Widya Wiwaha Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32477/jrm.v1i2.107

This study examines the influence of the awareness and comprehension of taxpayers who have own Tax ID (NPWP) on the willingness to pay income tax. The number of sample in this study consists of 100 taxpayers. This study also uses questionnaires in the data gathering. Validity tests of independent and dependent variables are valid and reliable with Cronbach’s Alpha greather than 0,6. Using regression analysis, this study concludes that there is a significant influence of the awareness to pay taxes and the comprehension of tax regulation on the willingness to pay taxes. Coefficient of determination shows that the models of emplamation power have significantly at 21,8%

PENGARUH GROWTH OPPORTUNITY, FINANCIAL DISTRESS, CEO RETIREMENT TERHADAP KONSERVATISME AKUNTANSI: Studi Empiris pada Perusahaan Manufaktur Yang Terdaftar di BEI tahun 2013-2017 Hasina Tazkiya; Sulastiningsih Sulastiningsih
Kajian Bisnis Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Vol 28 No 1 (2020): JURNAL KAJIAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

This research aims to examine and analyze the influence of growth opportunity, financial distress, and CEO retirement to the accounting conservatism at manufacturing companies listed on the Indonesia Stock Exchange. The population of the research is the manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period of 2013-2017. This research used a purposive sampling method in the selection of the sample based on predetermined criteria. Based on these criteria, obtained samples as much as 37 companies during a five years period of observation. The data used a secondary data. The data collection method used a documentation method. This research using multiple linear regression analysis and hypothesis testing using t-test, F-test and the determination of the coefficient. The results of this research indicate some of the factors that influences positively significant to accounting conservatism, such as growth opportunity and financial distress. CEO retirement has influences negatively significant to accounting conservatism.

ANALISIS PENGARUH CORPORATE GOVERNANCE, INTERNAL CONTROL DAN ADOPSI PSAK 109 TERHADAP KINERJA OPZIS DIY MELALUI METODE BALANCE SCORECARD Sulastiningsih Sulastiningsih; Khalida Urfiyya
Kajian Bisnis Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Vol 27 No 1 (2019): JURNAL KAJIAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

The purpose of the research is to measure the performance of zakat management organizations (OPZIS) in Yogyakarta using balance scorecard methode, also to analyze and determine the effect partially and simultaneously on the Corporate Governance, Internal Control and the adoption level of PSAK 109 to OPZIS performance. The object of this study using four OPZIS in Yogyakarta included into the members of Indonesia Zakat Forum (FOZ). This research method used scoring technique on balance scorecard performance and multiple linear regression analysis with SPSS 23.00 which is used to see the influence of the independent variable in the form of corporate governance, internal control and adoption level of PSAK 109 to OPZIS performance. The results of this research shows that OPZIS performance measuremnt using the balanced scorecard method had an average score of 3.55 which maximized the category quite well. Based on F test, independent variable has an effect on OPZIS Performance, shown with F value equal to 6,080 and significance equal to 0.002, overall independent variable are able to explain the effect about 22.437 percent. While based on partial t test, showed that the adoption level of PSAK 109 has a significant negative effect. Meanwhile, corporate governance and internal control have no effect on OPZIS performance through balance scorecard method.

PENGARUH KINERJA KEUANGAN DAN CORPORATE SOCIAL RESPONSIBILITY (CSR) TERHADAP NILAI PERUSAHAAN PERBANKAN DI BURSA EFEK INDONESIA Sulastiningsih Sulastiningsih; Rizka Imanita Sholihati
Kajian Bisnis Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Vol 26 No 1 (2018): JURNAL KAJIAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32477/jkb.v26i1.132

This study aims to determine whether the financial performance measured by using CAR, ROA, LDR, BOPO, and CSR can affect the value of banking companies as measured by using PBV. This study uses secondary data taken from the annual report of banking companies during the year 2012-2016 listed on the Indonesia Stock Exchange. The number of samples of this study as many as 25 banking companies with a total of 125 data. This research method is quantitative research. The results of this study indicate the effect of CAR, ROA, LDR, BOPO, and CSR variables on firm value measured by using PBV in a banking company listed on the Indonesia Stock Exchange.

PENGARUH DEBT COVENANT , BONUS PLAN , POLITICAL COST DAN RISIKO LITIGASI TERHADAP PENERAPAN KONSERVATISME AKUNTANSI PADA PERUSAHAAN MANUFAKTUR Sulastiningsih Sulastiningsih; Jaza Anil Husna
Kajian Bisnis Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Vol 25 No 1 (2017): JURNAL KAJIAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

This study aims to examine the influence of debt covenants, bonus plans, political costs, and litigation risks to accounting conservatism. Accounting conservatism is the dependent variable in this study which is measured by total accrual (before depreciation). The independent variables in this research include debt covenant, bonus plan, political cost, and litigation risk. The sample of this study is a manufacturing company listed on the Indonesia Stock Exchange during the period of 2010-2014. The sample in this study is determined by using purposive sampling method. The samples obtained in this research are 22 companies. Hypothesis testing is done by using multiple linear regression analysis method. Based on hypothesis test, it is concluded that the debt covenant variable proxied with leverage has no influence on accounting conservatism. Bonus plans proxied with managerial ownership structure have no significant influence on accounting conservatism. Political costs proxied with the firm size do not significantly influence accounting conservatism. The risk of litigation proxied with the firm measurement in terms of assets growth significantly influence accounting conservatism

PENGARUH TEKANAN WAKTU, LOCUS OF CONTROL , TINDAKAN SUPERVISI, DAN MATERIALITAS TERHADAP PENGHENTIAN PREMATUR ATAS PROSEDUR AUDIT: STUDI KASUS PADA KANTOR AKUNTAN PUBLIK DAERAH ISTIMEWA YOGYAKARTA TAHUN 2015 Sulastiningsih Sulastiningsih; Intan Ayu Candra
Kajian Bisnis Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Vol 24 No 1 (2016): JURNAL KAJIAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

The purpose of this study is to prove: (1) Time pressure, locus of control, the action of supervision and materiality partially affect the premature termination of the audit procedures (2) Time pressure, locus of control, supervision and materiality simultaneously affect the premature termination on the audit procedures. This research was conducted in Public Accountant firm in Yogyakarta region of which total 12 samples of KAP, by distributing 105 questionnaires, and 57 questionnaires were returned (54 percent). 34 of the returned questionnaires can be processed (34 percent). The samples in this study were determined by using non-probability sampling, one of purposive sampling methods. Data analysis consisted of: (1) validity test, reliability test and classical assumption. The result showed that the instruments used are quite reliable and valid (2) multiple linear regression analysis. The results are (a) Some of independent variables partially affect premature termination of the audit procedure, while the action of supervision does not influence premature termination of audit procedures (b) All independent variables influence simultaneously to the premature termination of the audit procedures (c) All independent variables showed that as much as 55 percent it affects on premature termination of the audit procedures, the rest of it are influenced by other variables. (3) Friedman Test. The result shows that there are order of priority of audit procedures being terminated.

ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS HASIL PEMERIKSAAN STUDI DI INSPEKTORAT KABUPATEN WONOSOBO Sulastiningsih Sulastiningsih; Agus Susilo
Kajian Bisnis Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Vol 23 No 2 (2015): JURNAL KAJIAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

The purpose of this research is to determine the influence factors of supervisor work experience, supervisor independency, supervisor objectivity, integrity and competencies supervisor on the quality of the inspection results in Wonosobo regency Inspectorate. Population of this research was overall of Supervisor Officers, Auditors Functional Officers (PFA), P2UPD functional and technical staff who has been certified auditor functional. Population number of this research is 31 people, and all in the sample. Data collection method using by questionnaires. To test the quality of data used validity and reliability testing. Test results declared valid and reliable. After the classical assumption, namely normality test, multicollinearity and heteroskedasticity test revealed that linear multiple regression model enabled for predict the effect of work experience, independency, objectivity, integrity and competencies of inspectors against to quality of the audit results. Regression equation is : Y = -3.235 + 0.074X1+ 0.210X2+ 0.259X3+ 0.205X4+ 0.338X5. The results by testing the overall model obtained F value of 203.465 with a significance probability is 0.000. F value of 203.465 is greater than the F table (2.60), and the significance value 0.000 is less than the probability value of 0.05. Thus, work experience, independency, objectivity, integrity and competencies, has significantly affect simultaneously against the quality of test results. The results t-test obtained t-test value is greater than t-table for five independent variables, so the partial variable: work experience, independency, objectivity, integrity and competencies has significantly influences against the quality of inspection results.

PENGUKURAN KINERJA BERBASISVALUE FOR MONEY STUDI PADA SMP NEGERI 2 BANJARNEGARA Sulastiningsih Sulastiningsih; Ida Sulistyowati
Kajian Bisnis Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Vol 23 No 1 (2015): JURNAL KAJIAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

The purpose of this research is to evaluate the financial performance of SMP Negri 2 Banjarnegara using by the value for money method. Value for money method is an expansion scope from financial audit. Indicators of performance measurement in this research consist of economic, efficiency and effectiveness. The economic performance measurement related to how frugal expenditure was made. The efficiency associated measurement of usefulness budget. The effectiveness relates how to achievement target is appropriate. This research object is managing SMP Negeri 2 Banjarnegara School Budget Plan and School Budget Expenditure realization with based the data on year of 2010/2011. Data collection technique in this research using by interviews and documentation. Based on the analysis concluded that SMP Negeri 2 Banjarnegara yet to implement school-based performance assessment with value for money method. Based on the analysis of school-based performance assessment concluded that the value for money achieved economic level indicates the value of 96.19 percent, and based on economic criteria tables of financial performance is in less economical criteria. Degree of efficiency showed a value of 100 percent, based on the value of the efficiency of financial performance criteria is in less efficient criteria. The level of effectiveness showed a value of 96.19 percent, based on the value of the effectiveness criteria on financial performance criteria is in effective criteria.

Co-Authors Agus Susilo Ambarwati, Lilik Anggun Indah Linda Dina Fitrianingrum Dwi Novitasari Elva Triani Hasina Tazkiya Ida Sulistyowati Intan Ayu Candra Jaza Anil Husna Khalida Urfiyya Linda Avishadewi Papang Permadi Prasetyo Rizka Imanita Sholihati Selamat Riauwanto Siti Endarwati Suci Utami Wikaningtyas Uriyanik Senko Prasanti

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