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All Journal Jurnal Akuntansi dan Keuangan Journal of Economic, Bussines and Accounting (COSTING) Adi Widya : Jurnal Pengabdian Masyarakat JAS-PT Jurnal Analisis Sistem Pendidikan Tinggi Jurnal Neraca: Jurnal Pendidikan dan Ilmu Ekonomi Akuntansi Jesya (Jurnal Ekonomi dan Ekonomi Syariah) JURNAL AKUNTANSI, MANAJEMEN DAN EKONOMI Kajian Bisnis STIE Widya Wiwaha JPEKA: Jurnal Pendidikan Ekonomi, Manajemen dan Keuangan Budimas : Jurnal Pengabdian Masyarakat GANDRUNG: Jurnal Pengabdian Kepada Masyarakat INVOICE : JURNAL ILMU AKUNTANSI Jurnal Akuntansi dan Keuangan Jurnal Akuntansi Manajerial (Managerial Accounting Journal)
Adia Adi Prabowo
Universitas Sarjanawiyata Tamansiswa
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Physics Social Sciences Other

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Pengaruh Komitmen Organisasi Perangkat Desa Dan Partisipasi Masyarakat Terhadap Akuntabilitas Pengelolaan Dana Desa Dengan Whistleblowing System Sebagai Variabel Moderating (Studi Empiris Pada Seluruh Kelurahan Di Kecamatan Sukorejo, Kabupaten Kendal) Kathon Adi Anugrah; Adia Adi Prabowo; Dewi Kusuma Wardani
Jurnal Akuntansi Manajerial (Managerial Accounting Journal) Vol 6, No 2 (2021): Jurnal Akuntansi Manajerial
Publisher : Universitas 17 Agustus 1945 Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (373.962 KB) | DOI: 10.52447/jam.v6i2.5562

Abstract

Tujuan dan alasan pada penelitian adalah untuk menguji pengaruh komitmen organisasi perangkat desa dan partisipasi masyarakat terhadap akuntabilitas pengelolaan dana desa dengan moderasi whistleblowing system pada Kelurahan di Kecamatan Sukorejo, Kabupaten Kendal. Penelitian ini adalah penelitian kuantitatif, pengumpulan informasi data dalam penelitian ini dengan data primer dengan menyebarkan kuesioner/angket kepada perangkatdesa di Kecamatan Sukorejo, Kabupaten Kendal. Sampel pada penelitian ini sebanyak 104 responden, Metode analysis regresi berganda dengan menggunakan program alat yaitu SPSS versi 20 dalam mengolah data. Pada penelitian ini menunjukkan hasil bahwa komitmen organisasi perangkat desa tidak memiliki pengaruh pada akuntabilitas pengelolaan dana desa.Partisipasi masyarakat memiliki pengaruh yang positif pada akuntabilitas pengelolaan dana desa. Whistleblowing system tidak dapat memoderasi pengaruh positif komitmen organisasi perangkat desa terhadap akuntabilitas pengelolaan dana desa. Whistleblowing system dapat memperkuat pengaruh positif partisipasi masyarakat terhadap akuntabilitas pengelolaan danadesa.
INFLUENCE PERSONAL CHARACTERISTICS, PHYSICAL WORK ENVIRONMENT, RATING AND REWARD SYSTEMS, ON JOB SATISFACTION THROUGH BURNOUT AS INTERVENING VARIABLES Adia Adi Prabowo
Jurnal Akuntansi, Manajemen dan Ekonomi Vol 24 No 4 (2022): October - December, 2022
Publisher : Faculty of Economics and Business, Jenderal Soedirman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.jame.2022.24.4.7111

Abstract

The purpose of this study was to examine the effect of personality characteristics, physical work environment, appraisal and rewards systems, on job satisfaction through the burnout variable. This type of research is descriptive quantitative while the sampling in this study used a sample of 90 samples conducted at the Public Accounting Firm (KAP) located in Central Java and Yogyakarta. 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 structural model (inner model). The results of this study indicate that the hypothesis of Appraisal and Rewards Systems, personality characteristics, physical work environment on burnout has a positive effect, appraisal and rewards systems, burnout, personality characteristics, physical work environment, on job satisfaction has a positive effect, personality characteristics on job satisfaction through burnout variables. Has a positive effect, while the physical work environment and appraisal and rewards systems variables on job satisfaction through the burnout variable have no effect.
Sosialisasi Pemberdayaan Ekonomi Petani Dengan Metode Kerjasama Yang Menguntungkan Adia Adi Prabowo; Irfan Adi Nugroho; M. Afif Shulhan
Adi Widya : Jurnal Pengabdian Masyarakat Vol. 7 No. 1 (2023): Adi Widya: Jurnal Pengabdian Masyarakat
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33061/awpm.v7i1.8630

Abstract

Empowerment of Farming Communities in Enhancing Rural Economic Development. This socialization aims to find out the extent of the role of Farmer Groups in increasing the empowerment of the farming community of Kulwaru Village, Wates District, Kulon Progo Regency and to know the Rights and Obligations of Owners and Cultivators.The main problem of the target audience is to find out how the behavior of the farmers in Kulwaru Village regarding financing and management and calculating the profits of rice farmers. As well as knowing how accounting and local wisdom in the profit-sharing system between the owner rice farmer and the cultivating rice farmer under the guise method. Based on the research, the results obtained from analyzing the results of experience and interviews with rice farmers in Kulwaru Village, Wates District, Kulon Progo Regency produced a form or model of profit sharing cooperation with the "mask" method. Owners and cultivators in a production sharing cooperation agreement are not carried out in writing, but verbally. In addition, owner farmers and sharecroppers also have different rights and obligations in managing rice fields.
Pengaruh Tingkat Penghasilan, Sanksi Denda, NJOP Dan SPPT Terhadap Kepatuhan Wajib Pajak Bumi Dan Bangunan Sri Lestari Yuli Prastyatini; Adia Adi Prabowo; Rizza Abdilanisa
Journal of Economic, Bussines and Accounting (COSTING) Vol 6 No 2 (2023): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v6i2.5976

Abstract

This study's objective was to investigate the nature of the connection that exists between taxpayer compliance with land and building taxes and demographic factors such income, monetary penalties, NJOP, and SPPT. The sole kind of data that was employed in this investigation was primary data. The population included in this survey is comprised of Candirejo Village inhabitants who have paid land and building taxes. 120 people who lived in Candirejo Village and were obligated to pay land and building taxes made up the population. The procedure known as snowball sampling is used to choose samples. In order to examine the data, multiple linear regression is used. Both income and taxpayer compliance were determined to have a significant value of 0.836, and this value was observed for land and buildings. So, taking into consideration the t values of 2.899, 2.696, and 2.977 respectively, it is possible that NJOP and SPPT have a positive impact on taxpayer compliance with land and building taxes by way of the variable fine sanctions. Keywords: Income Level, Fine Sanctions, NJOP, SPPT, Land and Building Taxpayer Compliance.
Pengaruh Efikasi Diri dan Perfeksionisme terhadap Prokrastinasi Akademik dengan Akademik Burnout sebagai Variabel Intervening yang Dilakukan oleh Mahasiswa Prodi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa Yogyakarta di Masa Perkuliahan Daring Adia Adi Prabowo; Dewi Kusuma Wardani; Anita Primastiwi
JPEKA: Jurnal Pendidikan Ekonomi, Manajemen dan Keuangan Vol. 7 No. 1 (2023)
Publisher : Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jpeka.v7n1.p67-78

Abstract

In today's rapidly changing and highly competitive society, young people suffer from high levels of psychological distress such as anxiety, depression, and panic disorders because of high expectations for their academic performance and maintenance of their abilities. Mental health problems in college graduates are caused by poor academic performance, deteriorating financial circumstances, relationship problems, and loneliness. This research was conducted to determine the effect of self-efficacy and perfectionism on academic procrastination with academic burnout. This type of research uses a quantitative descriptive, purposive sampling technique used to collect a sample of 130 samples conducted at the University of Bachelor of Science, Tamansiswa, Yogyakarta, undergraduate students of the Accounting study program semesters 1, 3 and 7. PLS-SEM analysis is used in this research method, testing PLS analysis. -SEM uses the Outer Model and Inner Model. The results of this study indicate that: the hypothesis of Self-Efficacy, Perfectionism, and Academic Burnout has a positive effect on procrastination. Meanwhile, the variable Self-Efficacy and the variable Perfectionism have no effect on procrastination through academic burnout.
SOSIALISASI DIGITAL MARKETING DAN EDUKASI PERPAJAKAN DI PADUKUHAN SUREN WETAN Adia Adi Prabowo; E. Budi Setiawan; Ida Bagus Nyoman Udayana
BUDIMAS : JURNAL PENGABDIAN MASYARAKAT Vol 5, No 2 (2023): BUDIMAS : Jurnal Pengabdian Masyarakat
Publisher : LPPM ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/budimas.v5i2.10595

Abstract

This community service aims to provide understanding to UMKM in Suren Wetan hamlet about Taxation and digital marketing. It is hoped that with this activity, UMKM in this area,understand and know how to calculate personal and business taxes and understand how to do marketing using digital marketing. The problems that exist in the community, especially UMKM in Suren Wetan hamlet, are the lack of understanding of digital marketing in promoting their products and marketing their products, mostly using traditional or conventional method and lack of understanding of UMKM regarding taxation, Based on these problems, digital marketing training and knowledge related to taxation are needed. This training ultimately helps UMKM understand digital marketing and how to use it. Overall, the training went well, and management was supported to ensure that the training was successfully implemented without significant obstacles. The output produced in this community service will be in the form of HaKi.
Pengaruh Personality Characteristics, Workload, Role Conflict, Terhadap Reduced Audit Quality Practices Melalui Burnout sebagai Variabel Intervening Adia Adi Prabowo; Ida Nurhayati
Jurnal Neraca: Jurnal Pendidikan dan Ilmu Ekonomi Akuntansi Vol. 7 No. 2 (2023): Jurnal Neraca: Jurnal Pendidikan dan Ilmu Ekonomi Akuntansi
Publisher : Program Study of Accounting Education FKIP University of PGRI Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31851/neraca.v7i2.13410

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh personality characteristics, workload, dan role conflict terhadap reduced audit quality practices melalui burnout sebagai variabel intervening. Penelitian ini menggunakan metode deskriptif kuantitatif. Populasi penelitian ini terdiri dari pegawai yang bekerja pada kantor KAP wilayah Yogyakarta, dengan jumlah sampel sebanyak 90 orang. Untuk menganalisis hasil penelitian menggunakan analisis PLS-SEM dengan melakukan pengujian model pengukuran (Outer Model) dan model struktural (Inner Model). Penelitian ini memperoleh hasil: burnout, role conflict, dan personality characteristic berpengaruh positif dan signifikan terhadap reduced audit quality practices, personality characteristics, dan role conflict berpengaruh positif dan signifikan terhadap burnout, sedangkan workload tidak berpengaruh positif dan tidak signifikan terhadap burnout, workload tidak berpengaruh positif dan dapat diabaikan terhadap penurunan reduced audit quality practices, personality characteristics dan workload berpengaruh positif dan signifikan terhadap penurunan kualitas audit setelah burnout, dan role conflict berpengaruh positif dan signifikan terhadap reduced audit quality practices setelah burnout
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32477/jkb.v29i2.296

Abstract

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 persons 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.
Co-Authors Aji, Andri Waskita Andri Waskita Aji Anita Primastiwi Arwiyah Nurul Aini Dewi Kusuma Wardani Dewi Kusuma Wardani E. Budi Setiawan Eko Yulianto Fenansia Eryasari Pratama Ida Bagus Nyoman Udayana Ida Nurhayati Irfan Adi Nugroho Kathon Adi Anugrah M. Afif Shulhan Mey Silvia Putri Putri, Mey Silvia Rizza Abdilanisa Setyo Prastiwi Simon Pulung Nugroho Sri Lestari Yuli Prastyatini