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All Journal Jurnal Riset Manajemen Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Program Magister Manajemen Kajian Bisnis STIE Widya Wiwaha Jurnal Riset Akuntansi dan Bisnis Indonesia
Priyastiwi Priyastiwi
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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PENGARUH KINERJA KEUANGAN DAN KARAKTERISTIK DAERAH TERHADAP PENYAJIAN LAPORAN KEUANGAN PEMERINTAH DAERAH MELALUI INTERNET Priyastiwi Priyastiwi; Nunung Saputra
Jurnal Riset Manajemen Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Program Magister Manajemen Vol 6 No 2 (2019): 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.v6i2.21

Abstract

The purpose of this research is to analyze the effect of local government financial performance and their characteristic on the degree of their voluntary reporting of financial statements on the internet. Local government financial performance are measured by intergovernmental revenue, local government expenditure, local government assets, and leverage. While the local government characteristic is income per capita. The samples are financial statement of local government in DIY and Central Java. A total of 40 financial statements are 5 from financial statements form DIY and 35 financial statements form Central Java. The research analysis used multiple regression analysis. The results of this study show the performance financial are intergovernmental revenue, local government expenditure, local government assets have significant positive effect on degree of their voluntary reporting of financial information on the internet, while leverage have significant negative effect. On the otherhand income per capita has no effect on degree of their voluntary reporting of financial information on the internet.
PENGARUH FAKTOR DEMOGRAFI DAN IKLIM ORGANISASI TERHADAP NIAT WHISTLEBLOWING INTERNAL Priyastiwi Priyastiwi
Jurnal Riset Manajemen Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Program Magister Manajemen Vol 4 No 1 (2017): 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.v4i1.59

Abstract

This study aimed to examine the effect of demographic factors and organizational climate on the intention of internal whistleblowing. The sample was an accountant who had worked as an auditor. Data collection methods using questionnaires with financial statement fraud case scenarios. This research use ANOVA data analysis method to examine demographic factors include age, gender, and experience, as well as organizational climate on the intention of internal whistleblowing. The results showed only the experience of demographic factors that influence internal whistleblowing. Besides internal whistlelowing also influenced by organizational climate in the company.
PREDIKSI WHISTLEBLOWING: PERAN ETIKA, FAKTOR ORGANISASIONAL DAN FAKTOR KONTEKSTUAL Priyastiwi Priyastiwi
Jurnal Riset Manajemen Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Program Magister Manajemen Vol 3 No 2 (2016): Jurnal Riset Manajemen
Publisher : Program Magister Manajemen STIE Widya Wiwaha Yogyakarta

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Abstract

This paper seeks to identify and discusses the factors that affect an organization’s internal whistleblowing intentions related to ethics. This paper integrates theindividual variable which are ethical judgment and the intensity of the moral; organizational variable that support the organizations; and situational variables, such as the status of wrongdoers, the possibility of retaliation, and tolerance of dissent;that is expressed in a group of theoretical propositions, which is used to develop a frame of thoughts in the study. This paper attempts to provide useful knowledges on how individuals form the intention of reporting and how ethical values can affect these intentions, thus, itwill be able to provide a contribution for a further understanding of the phenomena associated with an ethical whistleblowing.The purpose of this paper is to provide a general discussion about the decision-making process of internal whistleblowing along with an overview of the ethical element that is reflected in the psychological, situational and organizational characteristics. Through a theoretical model, based on the existing literature, it indicates that whistleblowing is a very complex phenomenon resulted from an interaction of situational, organizational and individualfactors. The complexity of the phenomenon depends not only on the various factors that affect whistleblowing, but also related to the attitudes toward the ethical judgment and moral intensity. Whistleblowing behavior is embedded in a social context, so it can vary according to the values, beliefs and certain social norms. Factors that may inhibit the whistleblowingbehavioris a violation of the personal relationship between employee and employer, aversion to conflict, and interpersonal relations. The passivity of the employees can weaken the relationship between whistleblowing attitudes andwhistleblowingintentions, therefore,it causes the observer to not disclose the information.Specifically, organizations must improve the legitimacy of an internal whistleblowing and take actions that can reduce the fear of retaliation, increase the perceived support and easily identify the actions and behaviors that must be reported. By expanding the knowledge of the phenomenon and discussing the aspects and its implications, hence, it may encourage any debates on the topic and encourage organizations to rethink their policies and strategies for whistleblowing decision making.
PENGARUH BUDAYA TERHADAP AKUNTANSI, AUDITING DAN PRAKTIK AKUNTANSI INTERNASIONAL Priyastiwi Priyastiwi
Jurnal Riset Manajemen Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Program Magister Manajemen Vol 3 No 1 (2016): Jurnal Riset Manajemen
Publisher : Program Magister Manajemen STIE Widya Wiwaha Yogyakarta

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Abstract

The purpose of this article is to provide the basic model of Hofstede and Grays’ cultural values that relates the Hofstede’s cultural dimensions and Gray‘s accounting value. This article reviews some studies that prove the model and develop the research in the future. There are some evidences that link the Hofstede’s cultural values studies with the auditor’s judgment and decisions by developing a framework that categorizes the auditor’s judgments and decisions are most likely influenced by cross-cultural differences. The categories include risk assessment, risk decisions and ethical judgments. Understanding the impact of cultural factors on the practice of accounting and financial disclosure is important to achieve the harmonization of international accounting. Deep understanding about how the local values may affect the accounting practices and their impacts on the financial disclosure are important to ensure the international comparability of financial reporting. Gray’s framework (1988) expects how the culture may affect accounting practices at the national level. One area of the future studies will examine the impact of cultural dimensions to the values of accounting, auditing and decision making.
EVALUASI KINERJA GURU PASCA SERTIFIKASI DI UPT DINDIKPORA KECAMATAN PEJAWARAN KABUPATEN BANJARNEGARA TAHUN 2013 Supriyadi Supriyadi; Priyastiwi Priyastiwi
Jurnal Riset Manajemen Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Program Magister Manajemen Vol 1 No 1 (2014): Jurnal Riset Manajemen
Publisher : Program Magister Manajemen STIE Widya Wiwaha Yogyakarta

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Abstract

Penelitian ini bertujuan untuk mengevaluasi kinerja guru pasca sertifikasi dan menerima tunjangan profesi. Populasi sekaligus sampel dalam penelitian ini adalah guru-guru di UPT Dindikpora Kecamatan Pejawaran Kabupaten Banjarnegara sebanyak 50 orang.Yang diukur dalam penelitian ini hanya pada kompetensi pedagogik dan kompetensi profesional. Data dikumpulkan dengan menggunakan format Penilaian Kinerja Guru (PK Guru) yang dilakukan oleh Kepala Sekolah dan Pengawas, kemudian dianalisis secara kualitatif. Hasil pengumpulan dan pengolahan data guru setelah menerima sertifikasi dan tunjangan profesi pada kompetensi pedagogik menunjukkan hasil 23 orang atau 46% berkategori Cukup, 24 orang atau 48% berkategori Baikdan 3 orang atau 6% beraktegori Amat Baik, dan pada kompetensi profesional menunjukkan hasil 20 orang atau 40% berkategori Cukup, 28 orang atau 56% berkategori Baik, dan 2 orang atau 4% berkategori Amat Baik.
KARAKTERISTIK DAN GAYA KEPEMIMPINAN ORGANISASI SEKTOR PUBLIK Priyastiwi Priyastiwi
Kajian Bisnis Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Vol 25 No 1 (2017): JURNAL KAJIAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (100.564 KB) | DOI: 10.32477/jkb.v25i1.140

Abstract

This paper explains the differences in the characteristics of the leadership of the public sector with the private sector. Public sector leadership which emerged as a distinctive leadership and autonomous domain, although the debate continues as compared to business leadership research. This article opens the way for a promising new research on arising of process leadership from the collaboration between business organizations and governance. Leadership training has failed to take into account the operational and the public sector organizational context. This article shows that in the future, the role of ethics and integrity of a leader as well as the importance of emotion and spirituality. A leader who has the ability to see others as people with a variety of emotions, beliefs, skills, knowledge and abilities, and to drive the whole organization towards a clear vision. The impact of different leadership styles are more dependent on contextual factors such as social and cultural environment in which public sector organizations operate.
UPAYA PENINGKATAN KINERJA SEKSI PENGENDALIAN DAN PEMBERANTASAN PENYAKIT MENULAR (PENYAKIT TUBERKULOSIS) DALAM PENANGGULANGAN KASUS DI KABUPATEN MAGELANG Anastasia Erni Budi Kristiani; Priyastiwi Priyastiwi
Jurnal Riset Akuntansi dan Bisnis Indonesia STIE Widya Wiwaha Vol 1 No 2 (2021): Jurnal Riset Akuntansi dan Bisnis Indonesia
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (322.508 KB) | DOI: 10.32477/jrabi.v1i2.391

Abstract

This Research aims to know the efforts of performance-improvement officer of tuberculosis in Kabapaten. Research conducted in January to Pebruary 2019. This type of research is descriptive research using qualitative data collection with interviews and observations as well as a questionnaire distributed in the respondents in this case in the relevant manner in later interviews So the conclusion to be pulled. The results showed that the performance of the program of tuberculosis in Maas Regency of clinics continues to be low it was proven by the low level of commitment of local policy pemixing ku and less cross-sector cooperation in each region and However, the entire Tatalaksana programme financed in accordance with the procedures. Therefore, recommend local policy makerst The UNITED Kingdom can build devotion in the tuberculosis program activities with all partyoR at each area and the implementation of the Programme in accordance with the Tuberculosis prevention Tatalaksana.
ANALISIS RETRIBUSI PARIWISATA PANTAI UNTUK MENINGKATKAN PAD KABUPATEN GUNUNGKIDUL PADA MASA PANDEMI COVID-19 Dwi Wulandari; Priyastiwi Priyastiwi
Jurnal Riset Akuntansi dan Bisnis Indonesia STIE Widya Wiwaha Vol 2 No 1 (2022): Jurnal Riset Akuntansi dan Bisnis Indonesia
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (526.43 KB) | DOI: 10.32477/jrabi.v2i1.431

Abstract

Gunungkidul is famous for its coastal tourism, where it affects its Regional Revenue (PAD). Although, it started getting paralyzed for pandemic Covid 19. This study aims to measure how much Gunungkidul coastal tourism retribution contributes to Regional Revenue (PAD) increase, and to find out efforts taken to increase PAD through coastal tourism retribution during pandemic. This study uses quantitative descriptive research approach. The object of this study is Gunungkidul Government. Besides, this study uses primary and secondary research data. The data analysis methods uses in this study are contribution analysis, descriptive analysis and data analysis of the Miles and Huberman model. Based on the study result, it states that Gunungkidul coastal tourism retribution contributes less than 10% to Gunungkidul Regional Revenue (PAD), which is not quite significant. Several strategies were used by Gunungkidul Government in order to increase the Regional Revenue (PAD) during pandemic, namely promotion through social medias, e-ticketing for online ticket order and payment, as well as health protocol implementation in tourism sites.
PENGARUH KINERJA KEUANGAN DAN KARAKTERISTIK DAERAH TERHADAP PENYAJIAN LAPORAN KEUANGAN PEMERINTAH DAERAH MELALUI INTERNET Priyastiwi Priyastiwi; Nunung Saputra
Jurnal Riset Manajemen Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Program Magister Manajemen Vol. 6 No. 2 (2019): 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.v6i2.21

Abstract

The purpose of this research is to analyze the effect of local government financial performance and their characteristic on the degree of their voluntary reporting of financial statements on the internet. Local government financial performance are measured by intergovernmental revenue, local government expenditure, local government assets, and leverage. While the local government characteristic is income per capita. The samples are financial statement of local government in DIY and Central Java. A total of 40 financial statements are 5 from financial statements form DIY and 35 financial statements form Central Java. The research analysis used multiple regression analysis. The results of this study show the performance financial are intergovernmental revenue, local government expenditure, local government assets have significant positive effect on degree of their voluntary reporting of financial information on the internet, while leverage have significant negative effect. On the otherhand income per capita has no effect on degree of their voluntary reporting of financial information on the internet.
PENGARUH FAKTOR DEMOGRAFI DAN IKLIM ORGANISASI TERHADAP NIAT WHISTLEBLOWING INTERNAL Priyastiwi Priyastiwi
Jurnal Riset Manajemen Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Program Magister Manajemen Vol. 4 No. 1 (2017): 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.v4i1.59

Abstract

This study aimed to examine the effect of demographic factors and organizational climate on the intention of internal whistleblowing. The sample was an accountant who had worked as an auditor. Data collection methods using questionnaires with financial statement fraud case scenarios. This research use ANOVA data analysis method to examine demographic factors include age, gender, and experience, as well as organizational climate on the intention of internal whistleblowing. The results showed only the experience of demographic factors that influence internal whistleblowing. Besides internal whistlelowing also influenced by organizational climate in the company.
Co-Authors Anastasia Erni Budi Kristiani Dwi Wulandari Nunung Saputra Supriyadi Supriyadi