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All Journal Journal of Economics, Business, & Accountancy Ventura The Indonesian Accounting Review Jurnal Riset Akuntansi dan Keuangan Jurnal AKSI (Akuntansi dan Sistem Informasi) EQIEN - JURNAL EKONOMI DAN BISNIS MBIA Jurnal Kedaymas Jurnal Eksis Mopolayio : Jurnal Pengabdian Ekonomi
Pepie Diptyana
Unknown Affiliation
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences Other

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THE INFLUENCE OF SUPPORT AND INFORMATION SYSTEM TOWARD THE USE OF WORK INFORMATION IN BUDGETING WITH DEVELOPMENT FACTOR AS INTERVENING VARIABLE Diptyana, Pepie; Basuki, Hardo
Journal of Economics, Business, and Accountancy Ventura Vol. 13 No. 1 (2010): April 2010
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v13i1.419

Abstract

This research is dealt with political factors using internal and external organization supports as proxy. Besides that, it also uses information system as variables that influence work performance measurement development as well as the utilization of performance information in budgeting. This research attempts to test and confirm whether such factors are consistently influential toward work performance measurement development and utilization of performance information in budgeting as conducted by the previous studies. It uses random sampling system,consisting of 316 executives with the echelon ranks of 2, 3, and 4 at the regional government offices, Jogjakarta, Indonesia. This research reveals that political factor influence utilization of performance information in budgeting, both directly and indirectly through performance measurement development. In addition, information system capability, incapabilityof explaining and assessing performance metrics (as technical factors) do not influence either directly or indirectly both work performance measurement development and utilization of performance information in budgeting. Yet, another technical factor, which is technical knowledge, has significant influence toward work performance measurement development in budgeting. These findings imply that the change into performance measurement-based budgeting is influenced by the regional government’s internal and external support, external participations such as society for escorting the regional government officials in facing the budgeting system change.
THE RELATIONSHIP BETWEEN ACADEMIC FRAUDS WITH UNETHICAL ATTITUDE AND ACCOUNTING FRAUD Tjoanda, Laurensia; Diptyana, Pepie
The Indonesian Accounting Review Vol. 3 No. 1 (2013): TIAR - January 2013
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v3i01.212

Abstract

The attitude of being dishonest is not only done by the practitioner or an accountant, but it isalso preceded by a fraud committed by students in formal education. This unethical behaviorwould arise when the accountants violate the professional code of ethics established by theAccountants Association in Indonesia (IAI). This study aims to analyze the relationships ofattitudes toward academic dishonesty attitude toward unethical behavior and attitudes towardaccounting fraud likelihood from public accountants’ perspective. Vignette used to collectdata with the population of registered public accountants in IAPI. The sample covers 43public accountants who have been participating in the Congress IAI XI in Jakarta, and publicaccountants in Surabaya. It was found out that there is significant correlation betweenattitudes with academic dishonesty and attitude with unethical behavior towards attitudes ofaccounting fraud.
ANALISIS MANFAAT INFORMASI AKUNTANSI PADA UKM DI WILAYAH TANGGULANGIN Failian, Andreas; Diptyana, Pepie
The Indonesian Accounting Review Vol. 2 No. 1 (2012): TIAR - January 2012
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v2i01.313

Abstract

It has been the fact that the main objective of a business is to get profit as much as possible and so does the business of small and medium enterprises (SMEs). Besides that, the business should be able to reduce unemployment in a country. This study tries to determine the benefits of accounting information for small and medium businesses. It is a  qualitative and ethnography type. The qualitative data were derived from internal data sources, using three methods, namely observation, interviews, and documentation. The analytical techniques was used is to compare the theory with the results of interviews on the informants of five persons, in which they were the owner and managers of SMEs. Their average monthly income is 10 million rupiahs. The benefits of accounting information is a source of data to control the performance of SMEs and for consideration for decisions, in which accounting information is used for internal party SMEs and not for external parties SMEs. Barriers faced by  SME owners and managers are on the knowledge and ability in applying accounting in SMEs, so these should be taken seriously into account in accounting so that they can understand about accounting.
TELAAH PEMANFAATAN SOFTWARE AKUNTANSI OLEH USAHA KECIL DAN MENENGAH Kurniawan, Rizky; Diptyana, Pepie
The Indonesian Accounting Review Vol. 1 No. 2 (2011): TIAR - July 2011
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v1i02.324

Abstract

It has been noted that high transaction frequency has occurred in Small and Medium Enterprises (SMEs). It is also not easy for them to record the transactions. Previous studies show that utilization of accounting software in SMEs is required for increasing both timely and accurately in financial statement. This study aims to determine the factors that affect SEMs’ accounting software selection. The data were collected from 45 SMEs in Surabaya and Sidoarjo and then they were tested using logistic regression. It is expected to explore whether price, performance, stability, flexibility,  implementing, customization and vendor support in utilization through three groups of time range of decision: nowadays, next five years and next ten years. Despite, this research has failed to support the hypotheses. It was found that modified Microsoft excel is an accounting application which is, in fact, mostly used by SMEs. Accounting software utilization is used for supporting operation  function, but not for strategic function. It is assumed, however, that this study has limited respondents. Therefore, further research should get more respondents and propose more robust predictor of decision for f using accounting software.
STUDI ATAS PRAKTIK AKUNTANSI DI ORGANISASI PIASJID DI SURABAYA Diptyana, Pepie
The Indonesian Accounting Review Vol. 1 No. 1 (2011): TIAR - January 2011
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v1i01.434

Abstract

Studies in accounting are important especially in any organization that deals with operation that spends money. In this emerging public sector, especially of accounting it is assumed that there are limited studies in nonprofit accounting, especially in religion organization. This research explores the process of accounting practice in mosque organization. There are somefindings: first, accounting process is required by Al-Qur'on, so it is a mosque organizationb obligation to report its resources use as an accountability practice, second, mosque organizations use cash basis to provide its financial report, third, financial report in mosque organization is a summary of cash bookkeeping.
The influence of profitability ratio, market ratio, and solvency ratio on the share prices of companies listed on LQ 45 Index Satryo, Abhimada Gatuth; Rokhmania, Nur Aini; Diptyana, Pepie
The Indonesian Accounting Review Vol. 6 No. 1 (2016): January - June 2016
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v6i1.853

Abstract

This research aims to analyze the influence of profitability ratio, market ratio, and solvency ratio on the share price of companies listed on LQ 45 Index. The independent variables used in this research is Return on Assets (ROA), Return on Equity (ROE), Earning per Share (EPS), Price to Book Value (PBV), Debt to Equity Ratio (DER), and Debt to Assets Ratio (DAR), while the dependent variable used is share price. The samples of this study are companies listed on LQ 45 Index in Indonesia Stock Ex-change from 2010 to 2014. The samples are selected by using purposive sampling method and obtained 15 companies that fulfill the criteria specified. Data are processed using Multiple Regression Analysis and statistical test. The results of this study show that Return on Assets (ROA), Return on Equity (ROE), Debt to Equity Ratio (DER), and Debt to Assets Ratio (DAR) have no effect on share price, while Earning per Share (EPS) and Price to Book Value (PBV) have an effect on share price.
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

Abstract

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.  
Co-Authors Africa, Laely Aghe Anastasia, Nabilah Afifah Andreas Failian Anggraeni Ardianto, Herwin Darma, Sherry Margaretiya M. Diyah Pujiati Hardo Basuki Hardo Basuki Irwandi, Sony Agus Joicenda Nahumury Kadek Pranetha Prananjaya, Kadek Pranetha Kumalasari, Siska Laksmi Rithmaya, Chitra Laurensia Tjoanda Nur'aini Rokhmania Nurul Hasanah Uswati Dewi Putri Wulanditya Rizky Kurniawan Rokhmania, Nur Aini rokhmania, nur'aini Satryo, Abhimada Gatuth