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Pengaruh Faktor Keuangan Pemerintah Daerah terhadap Kualitas Internet Financial Reporting Diptyana, Pepie
Jurnal Riset Akuntansi dan Keuangan Vol 7, No 3 (2019): Jurnal Riset Akuntansi dan Keuangan. Desember 2019 [DOAJ & SINTA Indexed]
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v7i3.17830

Abstract. Internet financial reporting (IFR) promotes transparency to maintain government-citizen relationship. Prior research has indicated that transparency in government depends on institutional and environmental factors. Nevertheless, those research shown heterogeneity results, so then academic researchers have difficulties to find out consistent conclusion. This research aims to identify financial factors which support local government IFR quality. We use 91 local governments in Indonesia as samples. Data was analyzed by multi regression and 5% significant level. Five independent variable were tested: liquidity, leverage, service level solvency (SLS) based on expenditure, SLS based on asset value, and financial dependence. Result shows that service level solvency as representation of local government ability to serve its citizen is significant to IFR quality. Keywords. Asset; Local Government Expenditure; Internet Financial Reporting; Local Government Dependency.Abstrak. Penyajian laporan keuangan di internet merupakan wujud upaya transparansi bagi pemerintah daerah. Beberapa hasil penelitian-penelitian sebelumnya menunjukkan transparansi keuangan pemerintah daerah didorong oleh faktor financialnya. Penelitian ini bertujuan untuk menguji pengaruh faktor keuangan terhadap kualitas internet financial reporting (IFR) pada pemerintah daerah di Indonesia. Pada penelitian ini, IFR diukur menggunakan indeks kualitas IFR. Faktor keuangan yang diteliti mencakup likuiditas, leverage, service level solvency (SLS) berbasis nilai belanja, SLS berbasis aset, dan ketergantungan daerah. Sampel sebanyak 91 dan dianalisis menggunakan regresi berganda dengan tingkat signifikansi 5%. Hasil penelitian ini menunjukkan bahwa SLS berbasis belanja berpengaruh signifikan negatif dan SLS berbasis aset berpengaruh signifikan positif terhadap kualitas IFR. Â

FAKTOR DETERMINAN ERC DENGAN PERSISTENSI LABA SEBAGAI VARIABEL INTERVENING Nur'aini Rokhmania; Nurul Hasanah Uswati Dewi; Pepie Diptyana
Eqien - Jurnal Ekonomi dan Bisnis Vol 8 No 2 (2021): EQIEN - JURNAL EKONOMI DAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Dr Kh Ez Mutaqien

The purpose of this study was to obtain empirical evidence regarding the effect of Size, book-tax differences, debt levels and operating cash flow on Earning Response Coefficient (ERC) with Earnings Persistence as an intervening variable. ERC is measured by a coefficient that shows the estimated strength of the influence of unexpected earnings and the accumulation of abnormal returns that appear during earnings announcements. Meanwhile, Earnings Persistence is measured by the slope regression coefficient of the relationship between current earnings and the next period's earnings. The sample used is a manufacturing company listed on the Indonesia Stock Exchange (IDX) with the 2016 - 2018 observation year. The sample data collected is 243 data. Hypotheses were tested with Warp PLS. Hypothesis testing results that there are two variables that significantly affect ERC, namely Profit Persistence and Operating Cash Flow. Earnings persistence proved to have a significant negative effect while Operating Cash Flow had a significant positive effect on ERC. For variables Size, Book-Tax Difference, and Debt Level, it does not show any effect on ERC nor on Earning Persistence and Earnings Persistence is proven not to be an intervening variable.

PENDAMPINGAN PENERAPAN SISTEM AKUNTANSI BIAYA BERBASIS FULL COSTING PADA MAIRA COOKIES Pepie Diptyana
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Publisher : Jurnal KeDayMas: Kemitraan dan Pemberdayaan Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/kedaymas.v2i2.2983

Kegiatan ini merupakan pengabdian masyarakat dalam bentuk pendampingan dalam menerapkan sistem akuntansi biaya pada usaha kecil bernama Maira Cookies. Dalam perkembangan usahanya, permintaan terhadap produk makin meningkat, dan memperoleh kesempatan untuk memperluas pasar karena adanya jaringan kerjasama. Pemilik mengalami kendala untuk menentukan harga pokok produksi yang berimbas pada penentuan harga jual, sehingga pemilik membutuhkan pendampingan. Penentuan harga pokok produksi membutuhkan sumber data biaya yang akurat. Data biaya yang akurat dapat diperoleh apabila sistem akuntansi biaya dirancang dengan tepat sesuai dengan proses bisnis dan diterapkan dengan baik. Output kegiatan pengabdian masyarakat ini adalah Maira Cookies memperoleh pengetahuan prosedur akuntansi biaya, dan mampu menyusun harga pokok produksi berbasis full costing

Peningkatan Potensi Kewirausahaan Siswa Melalui Pelatihan Dan Pendampingan Youth Enterpreneurship Di Sman 14 Surabaya Laksmi Rithmaya, Chitra; Ardianto, Herwin; Wulanditya, Putri; Anggraeni; Pranetha Prananjaya, Kadek; Diptyana, Pepie
Jurnal KeDayMas: Kemitraan dan Pemberdayaan Masyarakat Vol. 4 No. 2 (2024): Juli 2024
Publisher : Research Center and Community Services (PPPM) Universitas Hayam Wuruk "Perbanas" Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/kedaymas.v4i2.4576

Program kemitraan bersama SMA Negeri 14 Surabaya berfokus pada pengembangan kewirausahaan di kalangan siswa. Serangkaian pelatihan dan pendampingan yang intensif diselenggarakan untuk mengasah kemampuan siswa dalam mengidentifikasi dan mengembangkan ide bisnis, serta merumuskan strategi bisnis menggunakan BMC dan SWOT Analysis. Kegiatan ini juga mencakup penyusunan proposal bisnis yang kompetitif, siap untuk diikutsertakan dalam kompetisi bisnis tingkat nasional dan internasional. Evaluasi dari program ini menunjukkan peningkatan signifikan dalam keterampilan dan kepercayaan diri siswa dalam berwirausaha.

Determining Factors for Enhancing Accounting Information Quality in Public Service Agencies Diptyana, Pepie; Anastasia, Nabilah Afifah; Rokhmania, Nur'aini
MBIA Vol 22 No 3 (2023): Management, Business, and Accounting (MBIA)
Publisher : Direktorat Riset dan Pengabdian kepada Masyarakat Universitas Bina Darma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33557/mbia.v22i3.2654

This research examines whether personnel competency, information technology (IT) utilization and government accounting standard (GAS) proficiency have influenced accounting information quality and internal control as moderates in public service agencies (PSA). We performed a quantitative method and collected data by questionnaires. We distributed The questionnaires to the chief or head of public services agencies and their financial and accounting department staff in Surabaya as Population. Despite the minimum number based on Slovin being 80, the total number of collected samples for this study is 100. SEM-PLS conducted a hypotheses test. There are three research findings: (1) IT utilization and GAS proficiency are positively significant toward accounting information quality; (2) Internal control is supported as a moderating variable, positively significant to the relationship between personnel competencies and accounting information quality. These findings imply that IT infrastructure has to be well maintained and updated to assure accounting data reliability. Public service agencies need government accounting standard expertise by hiring experts, consultants, or well-trained accounting department personnel. Finally, to enhance the accounting information systems' quality, internal control is also an essential factor in ensuring that all components in the accounting system are running well. Keywords: Accounting Information Systems, Government Accounting Standards Proficiency, Information Technology Utilization, Internal Control, Personnel Competencies Abstrak Penelitian ini bertujuan untuk menguji peran kompetensi pegawai, penggunaan teknologi informasi (TI), dan pemahaman standar akuntansi pemerintahan (SAP) dalam memengaruhi kualitas informasi akuntansi dengan pengendalian internal sebagai variabel moderasi di Badan Layanan Umum (BLU). Data dikumpulkan menggunakan kuesioner. Kuesioner didistribusikan kepada kepala BLU, serta pegawai bagian akuntansi dan keuangan di wilayah kota Surabaya sebagai populasi. Total kuesioner yang dapat diolah adalah sejumlah 100. Jumlah ini telah memenuhi syarat pengolahan data karena melebihi 80 (jumlah minimum sampel berdasarkan perhitungan slovin). Hipotesis diuji dengan SEM-PLS. Hasil riset ini menemukan bahwa : (1) penggunaan TI dan pemahaman SAP berpengaruh signifikan positif terhadap kualitas informasi akuntansi; dan (2) Pengendalian internal terbukti signifikan memoderasi pengaruh kompetensi sumber daya manusia dan kualitas informasi akuntansi. Dengan demikian, BLU perlu menjaga dan memperbarui infrastruktur TI agar dapat memelihara reliabilitas data dan proses akuntansi, mempekerjakan tenaga ahli yang memahami SAP baik dengan cara melatih pegawai atau bersama konsultan SAP. Pengendalian internal di BLU juga penting diterapkan untuk memastikan bahwa sistem akuntansi berjalan dengan lancar. Kata Kunci: Sistem Informasi Akuntansi, Pemahaman Standar Akutansi Pemerintahan, Pemanfaatan Teknologi Informasi, Pengendalian Internal, Kompetensi Sumber Daya Manusia

Pendampingan Penyusunan Laporan Keuangan Rukun Tetangga di Graha Sejahtera Residence: Meningkatkan Transparansi dan Akuntabilitas Keuangan Komunitas Irwandi, Sony Agus; Pujiati, Diyah; Africa, Laely Aghe; Diptyana, Pepie; Nahumury, Joicenda
Mopolayio : Jurnal Pengabdian Ekonomi Vol. 4 No. 1 (2024): Mopolayio : Jurnal Pengabdian Ekonomi Volume 4 Number 1 (November 2024) has bee
Publisher : Fakultas Ekonomi Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37479/mopolayio.v4i1.96

Pengelolaan keuangan yang transparan dan akuntabel merupakan hal penting dalam organisasi masyarakat seperti Rukun Tetangga (RT), terutama untuk menjaga kepercayaan dan partisipasi aktif warga. Namun, kurangnya pemahaman dasar mengenai pencatatan dan pelaporan keuangan sederhana sering kali menjadi tantangan bagi pengurus RT dalam menyusun laporan keuangan yang rapi dan dapat diakses oleh masyarakat. Program pengabdian masyarakat ini bertujuan untuk mendampingi pengurus RT di Graha Sejahtera Residence dalam menyusun laporan keuangan yang akurat, transparan, dan mudah dipahami oleh warga. Pendekatan yang digunakan dalam program ini meliputi asesmen kebutuhan, pelatihan dasar akuntansi, pendampingan teknis dalam pencatatan transaksi dan penyusunan laporan keuangan, serta monitoring dan evaluasi hasil pelaksanaan. Hasil dari program ini menunjukkan peningkatan pemahaman pengurus RT mengenai prinsip akuntansi sederhana, serta kemampuan mereka dalam menyusun laporan arus kas dan laporan perubahan ekuitas yang dipublikasikan secara rutin kepada warga. Dampak positif lainnya adalah meningkatnya kepercayaan warga terhadap pengelolaan keuangan RT, yang tercermin dari meningkatnya partisipasi dan kepuasan warga terhadap transparansi laporan keuangan. Program ini menunjukkan bahwa pendampingan penyusunan laporan keuangan dapat menjadi solusi efektif dalam meningkatkan akuntabilitas keuangan di tingkat RT. Keberhasilan program ini membuka peluang untuk replikasi di lingkungan RT lainnya, guna membangun sistem keuangan komunitas yang lebih transparan dan kolaboratif.

Pengungkapan Akuntansi Sumber Daya Manusia: Pengujian Peran Diversifikasi, Kepemilikan Asing, Listing Age, dan Leverage pada Perbankan Darma, Sherry Margaretiya M.; Rokhmania, Nur'aini; Diptyana, Pepie
Jurnal EKSIS Vol. 20 No. 2 (2024): OCTOBER
Publisher : Politeknik Negeri Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46964/eksis.v20i2.1197

This study aims to examine the effect of product diversification, foreign ownership, listing age, and leverage on human resource accounting disclosure. This study uses secondary data obtained from annual reports and financial reports from all banks listed on the Indonesia Stock Exchange in 2020-2022. The samples in this study used purposive sampling method so that 135 samples were obtained. The analytical method used in this research is multiple linear regression. The results of this study indicate that diversification product have an effect on human resource accounting disclosure. Meanwhile, foreign ownership, listing age, and leverage have no effect on human resource accounting disclosure.

Do Beliefs and Ease of Use Influence The Intention to Use Digital Wallets? A Test Using Social Factors as Moderating Variable Kumalasari, Siska; Diptyana, Pepie
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 10 No. 1 (2025)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32486/aksi.v10i1.680

This research aims to examine whether beliefs and ease of use influence the intention to use digital wallets using social factors as moderating variables. Data was gathered by questionnaires collected from 105 respondents. All respondents were19-23 years old, and they were university students at Surabaya. The hypotheses were tested using WarpPLS 8.0. The hypotheses test results show that beliefs as a significant factor that influences the intention to use the digital wallet. Furthermore, social factors are also significant as moderating variables to relationship beliefs and intention to use. However, perceived ease of use is not supported to influence intention to use and social factors do not moderate the relationship between perceived ease of use and intention to use.

Do Beliefs and Ease of Use Influence The Intention to Use Digital Wallets? A Test Using Social Factors as Moderating Variable Kumalasari, Siska; Diptyana, Pepie
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 10 No. 1 (2025)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32486/aksi.v10i1.680

This research aims to examine whether beliefs and ease of use influence the intention to use digital wallets using social factors as moderating variables. Data was gathered by questionnaires collected from 105 respondents. All respondents were19-23 years old, and they were university students at Surabaya. The hypotheses were tested using WarpPLS 8.0. The hypotheses test results show that beliefs as a significant factor that influences the intention to use the digital wallet. Furthermore, social factors are also significant as moderating variables to relationship beliefs and intention to use. However, perceived ease of use is not supported to influence intention to use and social factors do not moderate the relationship between perceived ease of use and intention to use.

Exploring accounting control for cash revenue and disbursement in micro enterprises Rokhmania, Nur'aini; Uswati Dewi, Nurul Hasanah; Diptyana, Pepie
The Indonesian Accounting Review Vol. 10 No. 2 (2020): July - December 2020
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v10i2.2036

This study aims to describe the implementation of accounting procedures and internal control in micro enterprises. The research data were obtained from source persons consisting of micro business owners 'LBB Surabaya' and 'Travel Pahlawan', employees, and customers. The data were analysed using a descriptive qualitative. The results showed that the accounting records maintained were Cash Books that were matched with bank records. There have been no written accounting procedures and reconciliation between companyâ€™s cash records and bank books. Internal control was implemented in the form of good communication and values in holding trust. However, it is necessary to carry out reconciliation, transaction documentation and document archiving well and minimize cash transactions to reduce the risk of fraud and increase the accuracy of accounting data.

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