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Pengaruh Pengetahuan Ketamansiswaan, Religiusitas, Dan Lingkungan Belajar Terhadap Motivasi Untuk Menjadi Staf Akuntansi Yang Beretika Aji, Andri Waskita; Prabowo, Adia Adi; Putri, Mey Silvia
Jurnal Akuntansi dan Keuangan Vol 11, No 2 (2020): September
Publisher : Universitas Bandar Lampung (UBL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/jak.v11i2.1907

This study discusses the effect of knowledge about ketamansiswaan, religiosity and learning environment on motivation to become ethical accounting staff. The population in this study were accounting students at Sarjanawiyata Tamansiswa University class 2017 and class 2018. The number of samples in this study was taken using purposive sampling method with the criteria of students who have taken the Ketamansiswaan 1 or Ketamansiswaan 2 course and students class 2017 and class 2018. Data sources in this study is primary data. The test method in this study uses the classic assumption test, namely normality test, multicollinearity test, heteroscedasticity test. The results of this study explain this knowledge about ketamansiswaan has a positive effect on motivation to become ethical accounting staff, religiosity has a negative effect on motivation to become ethical accounting staff, while the learning environment also has negative effect on motivation to become ethical accounting staff.

Pengaruh Pengetahuan Ketamansiswaan, Religiusitas, Dan Lingkungan Belajar Terhadap Motivasi Untuk Menjadi Staf Akuntansi Yang Beretika Aji, Andri Waskita; Prabowo, Adia Adi; Putri, Mey Silvia
Jurnal Akuntansi dan Keuangan Vol 11, No 2 (2020): September
Publisher : Universitas Bandar Lampung (UBL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/jak.v11i2.1908

This study discusses the effect of knowledge about ketamansiswaan, religiosity and learning environment on motivation to become ethical accounting staff. The population in this study were accounting students at Sarjanawiyata Tamansiswa University class 2017 and class 2018. The number of samples in this study was taken using purposive sampling method with the criteria of students who have taken the Ketamansiswaan 1 or Ketamansiswaan 2 course and students class 2017 and class 2018. Data sources in this study is primary data. The test method in this study uses the classic assumption test, namely normality test, multicollinearity test, heteroscedasticity test. The results of this study explain this knowledge about ketamansiswaan has a positive effect on motivation to become ethical accounting staff, religiosity has a negative effect on motivation to become ethical accounting staff, while the learning environment also has negative effect on motivation to become ethical accounting staff.

PENGARUH PERSEPSI ETIS DAN RELIGIUSITAS TERHADAP NIAT UMKM MELAKUKAN PINJAMAN ONLINE PADA MASA COVID-19 Dewi Kusuma Wardani; Simon Pulung Nugroho; Adia Adi Prabowo
Kajian Bisnis Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Vol 29 No 2 (2021): JURNAL KAJIAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

The high of the online loan platforms growth is a solution for MSME to raising fund during the Covid-19 pandemic. However, online loans are known have unethical business process and violate religious value. This study was conducted to capture whether a personâ€™s ethical and religious perceptions can reduce the intention to make an online loan. This study uses questionnaires to collect data and snowball sampling method to get sample. This study uses multiple regression analysis to analize the data. This study found two results. First, ethical perceptions can reduce the intention to make online loans. Second, religiousity has no effect on intention to make online loans. The implication of this research is that borrowers use their ethical perception to reduce ther intention to make online loans rather than their religious values. Therefore, online loans platforms should increase ethical value in their business processes by not charging too high interest and more humane collection process.

Pengaruh Pengetahuan Ketamansiswaan, Religiusitas, Dan Lingkungan Belajar Terhadap Motivasi Untuk Menjadi Staf Akuntansi Yang Beretika Andri Waskita Aji; Adia Adi Prabowo; Mey Silvia Putri
Jurnal Akuntansi dan Keuangan Vol 12, No 1 (2021): Maret
Publisher : Universitas Bandar Lampung (UBL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/jak.v12i1.1909

This study discusses the effect of knowledge about ketamansiswaan, religiosity and learning environment on motivation to become ethical accounting staff. The population in this study were accounting students at Sarjanawiyata Tamansiswa University class 2017 and class 2018. The number of samples in this study was taken using purposive sampling method with the criteria of students who have taken the Ketamansiswaan 1 or Ketamansiswaan 2 course and students class 2017 and class 2018. Data sources in this study is primary data. The test method in this study uses the classic assumption test, namely normality test, multicollinearity test, heteroscedasticity test. The results of this study explain this knowledge about ketamansiswaan has a positive effect on motivation to become ethical accounting staff, religiosity has a negative effect on motivation to become ethical accounting staff, while the learning environment also has negative effect on motivation to become ethical accounting staff.

Analisis Faktor-Faktor Yang Mempengaruhi Intensi Berwirausaha Mahasiswa Akuntansi Universitas Sarjanawiyata Tamansiswa Yogyakarta Adia Adi Prabowo
JAS-PT (Jurnal Analisis Sistem Pendidikan Tinggi Indonesia) Vol 5 No 2 (2021): JAS-PT Edisi DESEMBER 2021
Publisher : Forum Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36339/jaspt.v5i2.534

The purpose of this study was to examine the influence of personal attitudes, subjective norms, behavior, behavior, and the environment on the interest in entrepreneurship. This type of research is descriptive quantitative while the sampling in this study using purposive sampling of 232 students. The data analysis method was carried out using PLS-SEM analysis, testing PLS-SEM analysis through two stages, namely the measurement model (Outer Model) and the structural model (Inner Model). The results of this study indicate that: personal attitudes, behavioral control and entrepreneurial skills have a positive influence on interest in entrepreneurship. Meanwhile, university environment variables and norms do not have a positive influence on entrepreneurial interest.

Pengaruh Transparansi Pajak Oleh Fiskus Dan Trust Terhadap Kepatuhan Wajib Pajak: (Studi Kasus Pada Wajib Pajak Orang Pribadi di Kabupaten Belitung Timur) Dewi Kusuma Wardani; Adia Adi Prabowo; Arwiyah Nurul Aini
AKUA: Jurnal Akuntansi dan Keuangan Vol. 1 No. 2 (2022): April 2022
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

This study aims to examine whether tax transparency by the tax authorities and trust has an effect on taxpayer compliance. This study uses a quantitative description method and primary data using a questionnaire distributed online via google form. The number of samples in this study were 111 individual taxpayer respondents in East Belitung Regency. Sampling in this study used a convenience sampling technique, which is a sampling technique that allows the author to choose a sample based on the author's wishes. This study shows that tax transparency and trust have a positive effect on taxpayer compliance in East Belitung Regency. The results of this study mean that the higher the transparency provided by the tax authorities and the less taxpayers to the tax authorities, the higher the taxpayer compliance will be. Fiskus is expected to be able to further increase the socialization of the new tax provisions and be more open about the amount of tax revenue and its allocation both at the central tax office and at the pratama office.

Socialization of the Utilization of Narrow Land for Medicine Plants in an Effort to Increase Family Resilience and Adaptation During the Covid-19 Pandemic and Financial Management Adia Adi Prabowo; Eko Yulianto
GANDRUNG: Jurnal Pengabdian Kepada Masyarakat Vol. 3 No. 2 (2022): GANDRUNG: Jurnal Pengabdian Kepada Masyarakat
Publisher : Fakultas Olahraga dan Kesehatan, Universitas PGRI Banyuwangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36526/gandrung.v3i2.1992

The Abdimas activity is aimed at PKK women in Pelem Hamlet, Baturetno, Banguntapan, Bantul who are generally affected by the Covid-19 pandemic. The existence of this ABDIMAS activity is expected to foster enthusiasm and awareness to increase family resilience and adapt to conditions caused by the Covid-19 pandemic, among others with narrow land use for medicinal plants and financial management. Abdimas activities are carried out through lectures and discussions, so that PKK Pelem Hamlet women can increase their awareness and ability to increase the resilience of their respective families from the impact of the COVID-19 pandemic and contribute to improving the economy of the people of Pelem Hamlet, Baturetno, Banguntapan, Bantul.

The Influence of Participation in Budgeting on Performance Accountability of Government Agencies With Internal Supervision as a Moderating Variable Dewi Kusuma Wardani; Adia Adi Prabowo; Fenansia Eryasari Pratama
INVOICE : JURNAL ILMU AKUNTANSI Vol 4, No 1 (2022): Maret 2022
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/inv.v4i1.7049

Penelitian ini ditunjukan untuk mengungkapkan apakah partisipasi penyusunan anggaran pada Satuan Kerja Perangkat Daerah Kota Yogyakarta berpengaruh terhadap akuntabilitas kinerja instansi pemerintah. Data penelitian ini memakai data langsung/primer. Metode pengambilan sampelnya yakni snowball sampling. Tehnik analisis datanya adalah path analysis/analisis jalur dengan partisipasi penyusunan anggaran menjadi variabel bebas dan akuntabilitas kinerja instansi pemerintah menjadi variabel terikat, serta pengawasan internal menjadi variabel moderasi. Hasil analisis menyimpulkan kalau partisipasi penyusunaan anggaran ternyata memiliki pengaruh yang positif pada akuntabilitas kinerja instansi pemerintah, pengawasan internal juga mempunyai pengaruh yang positif pada akuntabilitas kinerja instansi pemerintah, serta partisipasi penyusunan anggaran juga memiliki pengaruh yang positif pada akuntabilitas kinerja instansi pemerintah lewat pengawasan internal. Implikasi dipenelitian ini membuktikan kalau partisipasi penyusunan anggaran ialah salah satu unsur yang mempunyai peran penting untuk memaksimalkan segala kegiatan baIk itu berbentuk fisik atau pelayanan didalam satuan kerja perangkat daerah kota yogyakarta

The Effect Of ROA, ROE, NPM And Company Age On Income Smoothing Setyo Prastiwi; Adia Adi Prabowo
INVOICE : JURNAL ILMU AKUNTANSI Vol 4, No 1 (2022): Maret 2022
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/inv.v4i1.7281

This study aims to examine the effect of return on assets, return on equity, net profit margin and company age on income smoothing. The sample in this study were manufacturing companies that have been listed on the Indonesia Stock Exchange (IDX) in 2015-2019, based on the purposive sampling method obtained 49 companies. In this study the data were processed using SPSS with multiple linear regression. The method of testing the hypothesis uses a significance level of 5%. The result showed the return on assets variable had no effect on income smoothing. Return on equity has no effect on income smoothing. Net profit margin has a negative effect on income smoothing. Company age has no effect on income smoothing.

Analisis Faktor-fakor yang Mempengaruhi Literasi Keuangan Mahasiswa Akuntansi Universitas Sarjanawiyata Tamansiswa di Masa Pandemi Covid-19 Adia Adi Prabowo
Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Vol 4 No 2 (2021): Article Research Juni 2021
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36778/jesya.v4i2.463

Penyebaran virus Covid 19 telah mengguncang perekonomian di berbagai negara, termasuk Indonesia. Hal ini disebabkan masih minimnya literasi keuangan di masyarakat yang dimulai dari fase dewasa muda, khususnya pada pelajar atau mahasiswa. Masalah keuangan dapat menyebabkan stres, dan sekitar 74% mahasiswa pada komunitas di kampus melaporkan mengalami kesulitan terkait keuangan, Tujuan dari penelitian ini adalah untuk mengetahui sejauh mana faktor-faktor yang mempengaruhi literasi keuangan seperti sikap keuangan, lingkungan keluarga, tekanan teman sebaya dan efikasi keuangan. Jenis penelitian ini adalah penelitian kuantitatif dengan pendekatan deskriptif. Sampel yang diteliti adalah seluruh S1 Fakultas Ekonomi Program studi Akuntansi Universitas Sarjanawiyata Tamansiswa, pengambilan sampel dalam penelitian ini menggunakan purposive sampling, sehingga dengan menggunakan perhitungan diatas diketahui populasi sebanyak 250 mahasiswa maka diambil sampel sebanyak 155 mahasiswa yang digunakan dalam penelitian ini. Teknik analisis data dalam penelitian ini menggunakan uji validitas, uji reliabilitas dan uji model struktural. Hasil penelitian ini menunjukkan bahwa faktor lingkungan keluarga tidak berpengaruh signifikan terhadap literasi keuangan, sedangkan faktor efikasi keuangan Berpengaruh signifikan terhadap literasi keuangan, sikap keuangan Berpengaruh signifikan terhadap literasi keuangan, dan tekanan teman sebaya memiliki pengaruh yang signifikan terhadap literasi keuangan. Hal ini sesuai dengan penelitian (Thomas & Subhashree, 2020) bahwa pengetahuan keuangan, sikap keuangan, pengaruh orang tua, dan teman sebaya berpengaruh langsung dan positif terhadap tingkat literasi keuangan pada mahasiswa S1 Teknik.

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