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PERUBAHAN PERSEPSI ANGGOTA DPRD DAERAH ISTIMEWA YOGYAKARTA TERKAIT MATERIALITAS PADA PEMBERIAN OPINI OLEH BPK RI Maharani, Yestias
Optimum: Jurnal Ekonomi dan Pembangunan Vol 7, No 2 (2017)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ahmad Dahlan

The objective of this research is to assess perceptions of financial statement users toward current opinion issued by Supreme Audit Board (Badan Pemeriksa Keuangan/BPK) and compare how perception of financial statement users toward modified opinion which was created by adding additional information related to materiality, adding a rule in accounting standard to disclose materiality level, involving financial statement users in setting materiality level, and conducting knowledge transfer to financial statement users. This research employed survey methodology using questionnaires. Respondents of the survey were local legislators in Special Region of Yogyakarta (Daerah Istimewa Yogyakarta/DIY). There were 32 questionnaires answered. Data collected from 32 questionnaires were tested using descriptive statistic, validity test, reliability test and Wilcoxon Signed Rank Test. The result showed that financial statements users do not really understand materiality aspect in the issuance of opinion BPK. After they received additional information related to materiality, they acknowledged that they had better understand of information stated in financial statements audited by BPK. In addition, financial statements users thought that they need to be involved in setting materiality levels. They also thought that they need knowledge transfer through training or workshop to improve their understanding of information stated in financial statements audited by BPK.

Minat Generasi Z Menggunakan Kembali Transaksi Mobile Payment: Pendekatan Model UTAUT 2 Yestias Maharani
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol 7, No 2 (2021): November 2021
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v7i2.5641

Z generation is a generation that lives in the era of technology so that they are used to using technology in their daily lives, including mobile payments. This study was conducted to see the relationship between the variables contained in UTAUT 2 and additional variable trust with the desire to continuance use intention mobile payments. The UTAUT 2 variables used in this study are performance expectations, effort expectations, social influences, facility conditions, hedonic motivation, price value, habits and the additional variable used in this study is trust. Respondents involved in this study were Generation Z as many as 146 people, Generation Z is a generation that grew up in the midst of technological advances so that they are very accustomed to using technology and information systems including mobile payments. The variables of performance expectation, effort expectation, social influence, facility condition, hedonic motivation, price value have no significant effect on the creation of generation z to continuance use intention mobile payments transactions. Meanwhile, habits and beliefs have a significant influence on making z intentions to reuse cellular payment transactions. This is because generation z is a millennial generation who is used to using technology such as mobile payment transactions, and feels confident that their mobile payment transactions can maintain privacy for their data.

NIAT MELAKUKAN WHISTLEBLOWING: PERSEPSI MAHASISWA DIPLOMA III EKONOMI Afuan Fajrian Putra; Yestias Maharani
Jurnal Akuntansi Indonesia Vol 7, No 2 (2018): Jurnal Akuntansi Indonesia
Publisher : Universitas Islam Sultan Agung (UNISSULA), Faculty of Economics, Department of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/jai.7.2.1-11

This study aims to examine the factors that can affect the economics student intention of doing whistleblowing. The variables used in this study refer to the Theory of Planned Behavior is the attitude towards behavior, subjective norms, and perceived behavioral control which will then be tested for its effect on the intention to do whistleblowing. This study will examine these factors partially and simultaneously. This study uses a population of all active diploma 3 economics students in one of the private universities in Yogyakarta. While the number of samples used in this study using the Slovin Formula as many as 88 respondents. Data collection techniques in this study using a questionnaire with data analysis methods and tools using multiple regression analysis using SPSS version 16. The results of this study indicate that the variable attitudes toward behavior and subjective norm partially positive influence on the intention of doing whistleblowing. While perceived behavior control variables do not have a positive effect on the intention to do whistleblowing. Simultaneously variable attitudes toward the behavior, subjective norms, and perceived behavioral control significantly influence the intention of doing whistleblowing.Keywords: Attitude, Subjective Norm, Perceived Behavioral Control, Theory of Planned Behavior, Intention

Aplikasi Pembelian Tiket Pesawat: Memahami Determinan Niat untuk Melanjutkan Penggunaan Selfira Salsabilla; Muamar Nur Kholid; Yestias Maharani
Esensi: Jurnal Bisnis dan Manajemen Vol 9, No 1 (2019)
Publisher : Faculty of Economic and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/ess.v9i1.11238

Currently airplane passengers in Indonesia have a wide selection of airplane ticket purchase applications (PTP Application). The existence of various PTP applications in Indonesia makes it easy for users to stop using the PTP application and move to another PTP application. This study aims to identify the factors that influence the customer's intention to continue the use of PTP Application. This study uses the expectation confirmation model (ECM) by adding a trust variable. 203 respondents participated in this study. The model was tested using SmartPLS 2.0. The results of the study show that satisfaction is an important variable that influences the customer's intention to continue using PTP applications. In addition, trust and perceived usefulness have a significant positive effect on the intention to continue using PTP applications. Confirmation and usefulness perceptions have a significant positive effect on satisfaction and trust. This study discusses results of research both in relation to the theoretical and practical context.

Efektivitas Dan Kontribusi Penerimaan Bea Perolehan Hak Atas Tanah Dan Bangunan Dalam Rangka Peningkatan Pendapatan Asli Daerah di Kabupaten Gunung Kidul Tatik Tatik; Yestias Maharani; Zulfa Farah HH; Muhammad Manar Barmawi
RELASI : JURNAL EKONOMI Vol 17 No 2 (2021)
Publisher : STIE Mandala Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31967/relasi.v17i2.493

Penelitian ini bertujuan untuk mengetahui efektivitas dan kontribusi penerimaan BPHTB (Bea Perolehan Hak Atas Tanah dan Bangunan) dalam rangka peningkatan pendapatan asli daerah. BPHTB merupakan pajak atas perolehan hak tanah dan bangunan baik oleh pribadi maupun badan. Penelitian menggunakan metode kualitatif dengan pendekatan studi kasus pada Kabupaten Gunung Kidul - Yogyakarta. Data diperoleh dari dokumen dan wawancara. Informan/narasumber berasal dari berbagai pihak yang kompeten memberikan informasi yang diperlukan. Hasil penelitian ini menunjukkan bahwa penerimaan Bea Perolehan Hak Atas Tanah dan Bangunan di Kabupaten Gunung Kidul dapat dikategorikan cukup efektif, namun kontribusi dari Bea Perolehan Hak Atas Tanah dan Bangunan terhadap Pendapatan Asli Daerah (PAD) masih sangat kurang. Kata Kunci: Efektivitas, Kontribusi, Pajak, Pendapatan Asli Daerah

PERUBAHAN PERSEPSI ANGGOTA DPRD DAERAH ISTIMEWA YOGYAKARTA TERKAIT MATERIALITAS PADA PEMBERIAN OPINI OLEH BPK RI Yestias Maharani
Optimum: Jurnal Ekonomi dan Pembangunan Vol 7, No 2 (2017)
Publisher : Universitas Ahmad Dahlan

The objective of this research is to assess perceptions of financial statement users toward current opinion issued by Supreme Audit Board (Badan Pemeriksa Keuangan/BPK) and compare how perception of financial statement users toward modified opinion which was created by adding additional information related to materiality, adding a rule in accounting standard to disclose materiality level, involving financial statement users in setting materiality level, and conducting knowledge transfer to financial statement users. This research employed survey methodology using questionnaires. Respondents of the survey were local legislators in Special Region of Yogyakarta (Daerah Istimewa Yogyakarta/DIY). There were 32 questionnaires answered. Data collected from 32 questionnaires were tested using descriptive statistic, validity test, reliability test and Wilcoxon Signed Rank Test. The result showed that financial statements users do not really understand materiality aspect in the issuance of opinion BPK. After they received additional information related to materiality, they acknowledged that they had better understand of information stated in financial statements audited by BPK. In addition, financial statements users thought that they need to be involved in setting materiality levels. They also thought that they need knowledge transfer through training or workshop to improve their understanding of information stated in financial statements audited by BPK.

Pendampingan Penggunaan Aplikasi Akuntansi UKM dalam Menyusun Laporan Keuangan Selfira Salsabilla; Afuan Fajrian Putra; Chivalrind Ghanevi Ayuntari; Yestias Maharani
Rahmatan Lil 'Alamin Journal of Community Services Volume 1 Issue 1, 2021
Publisher : Department of Accounting, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/RLA.Vol1.iss1.art1

Kegiatan ini bertujuan untuk mengatasi masalah yang sedang dihadapi oleh pelaku bisnis diindustri pembuatan sprei dan bedcover yang tergabung dalam WA Grup Craft di Yogyakarta. Masing-masing pelaku bisnis yang tergabung dalam WA Grup tersebut memiliki permasalahan yang sama yaitu mengenai kesulitan dalam melakukan pencatatan keuangan. Hal ini berdampak pada belum terpisahnya pencatatan keuangan pribadi dengan usahanya. Sehingga, pelaku bisnis kesulitan dalam menilai apakah hasil usahanya tersebut mengalami keuntungan atau justru mengalami kerugian. Atas dasar permasalah tersebut, dibentuk program pendampingan dalam penyusunan laporan keuangan menggunakan Aplikasi Akuntansi UKM. Aplikasi ini dipilih karena dapat dengan mudah di unduh oleh pengguna menggunakan smartphone. Metode pelaksanaan kegiatan dilakukan dalam bentuk edukasi dan pendampingan dalam penggunaan Aplikasi tersebut. Hasil kegiatan ini menunjukkan respon yang positif bagi para peserta dan para peserta dinilai sudah siap dalam bersaing di era industri 4.0. Namun demikian, berdasarkan hasil evaluasi menunjukan bahwa kegiatan ini perlu dilaksanakan berkelanjutan mengingat terbatasnya waktu saat pendampingan terdapat beberapa peserta yang masih membutuhkan bimbingan lebih lanjut.

Literasi Investasi Berbasis Aplikasi Smartphone Bagi Generasi Z Yestias Maharani; Selfira Salsabilla; Afuan Fajrian Putra; Chivalrind Ghanevi Ayuntari; Marfuah Marfuah
Rahmatan Lil 'Alamin Journal of Community Services Volume 2 Issue 1, 2022
Publisher : Department of Accounting, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/RLA.Vol2.iss1.art4

Generasi z merupakan generasi yang sangat dekat dengan teknologi. Kebanyak generasi ini memiliki prinsip you only live once sehingga banyak dari mereka yang belum memiliki manajemen keuangan yang baik bahkan memikirkan investasi masa depan. Kegiatan pengabdian ini diselenggarakan untuk memberikan edukasi kepada generasi z untuk dapat melakukan manajemen keuangan dan mulai berani melakukan investasi melalui lembaga resmi yang diawasi oleh OJK. Pemberian edukasi melalui talkshow terkait literasi investasi bagi generasi z memberikan pemahaman yang baik bagaimana cara melakukan manajemen keuangan, karena dengan manajemen keuangan yang baik generasi muda memiliki pos tabungan yang salah satu fungsi dari pos tabungan dapat digunakan untuk investasi. Saat ini banyak sekali aplikasi yang memberikan kemudahan untuk melakukan investasi dengan aman karena dibawah pengawasan OJK. Keberhasilan kegiatan ini dapat diukur dengan minat peserta kegiatan untuk mulai melakukan manajemen keuangan dan juga mulai berani untuk melakukan investasi dengan aplikasi smartphone.

Minat Generasi Z Menggunakan Kembali Transaksi Mobile Payment: Pendekatan Model UTAUT 2 Yestias Maharani
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol. 7 No. 2 (2021): November 2021
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v7i2.5641

Z generationÂ is a generation that lives in the era of technology so that they are used to using technology in their daily lives, including mobile payments. This study was conducted to see the relationship between the variables contained in UTAUT 2 and additional variable trust with the desire to continuance use intention mobile payments. The UTAUT 2 variables used in this study are performance expectations, effort expectations, social influences, facility conditions, hedonic motivation, price value, habits and the additional variable used in this study is trust. Respondents involved in this study were Generation Z as many as 146 people, Generation Z is a generation that grew up in the midst of technological advances so that they are very accustomed to using technology and information systems including mobile payments. The variables of performance expectation, effort expectation, social influence, facility condition, hedonic motivation, price value have no significant effect on the creation of generation z to continuance use intention mobile payments transactions. Meanwhile, habits and beliefs have a significant influence on making z intentions to reuse cellular payment transactions. This is because generation z is a millennial generation who is used to using technology such as mobile payment transactions, and feels confident that their mobile payment transactions can maintain privacy for their data.

Peningkatan Kompetensi Guru SMK Melalui Pelatihan Komputer Perpajakan Berbasis Kasus Afuan Fajrian Putra; Selfira Salsabilla; Marfuah; Yestias Maharani; Chivalrind Ghanevi Ayuntari
Rahmatan Lil 'Alamin Journal of Community Services Volume 3 Issue 1, 2023
Publisher : Department of Accounting, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/RLA.Vol3.iss1.art1

This service activity aims to improve the competence of accounting teachers in technical skills in the field of taxation. This is because SMK is a vocational education that is ready to provide skilled workers in their fields. In addition, the need for skilled labor in the field of taxation is currently a major need in the industrial world. The material taught in this training is in the form of a tax computer for filling out e-SPT PPh Article 21 and e-Faktur with a case approach. This training was attended by 39 people who are members of the Accounting Subject Teacher Conference (MGMP) throughout Yogyakarta. This activity is carried out for 2 (two) days. The first day is used for providing tax computer training, while the second day is used for exams which function to measure the level of understanding of the training participants. Based on the test results 39 people were declared competent or met certain qualifications so that it is hoped that the understanding and skills that have been obtained in this training can be taught back to students in their respective schools.

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