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Penyusunan Basis Data Spasial Fasilitas Bangunan Gedung bagi Penyandang Disabilitas (Universitas Gadjah Mada Menuju Kampus Inklusi) R. Suharyadi; Iswari Nur Hidayati; Wuri Handayani
Majalah Geografi Indonesia Vol 34, No 1 (2020): Majalah Geografi Indonesia
Publisher : Fakultas Geografi, Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22146/mgi.50199

Sebagai universitas terkemuka di tanah air, Universitas Gadjah Mada harus siap menjelma sebagai kampus inklusi. Artinya, kampus yang ramah terhadap penyandang diasbilitas. Untuk menjadi kampus inklusi, maka pengelola kampus harus menyediakan fasilitas yang ramah terhadap penyandang disabilitas. Untuk itu penyusunan database spasial bangunan Gedung dengan informasi fasilitas penyandang disabilitas perlu diwujudkan. Basis data yang disusun akan bersumber dari data penginderaan jauh, dan memanfaatkan fasilitas sistem informasi geografis untuk pemanfaatan data spasial. Tujuan penelitian adalah (1) inventarisasi dan menyusun basis data bangunan gedung dan bangunan fasilitas untuk penyandang disabilitas di Kampus Universitas Gadjah Mada, (2) memberikan rekomendasi penyediaan bangunan fasilitas untuk penyandang disabilitas kampus UGM. Interpretasi visual digunakan sebagai metode untuk ekstraksi bangunan Gedung di UGM. Citra penginderaan jauh yang digunakan berupa mosaic foto udara format kecil yang dipotret dengan menggunakan wahana tanpa awak. Survey lapangan dilakukan dengan cara sensus pada seluruh bangunan Gedung di kampus UGM. Penyusunan basis data spasial menggunakan fasilitas sistem informasi geografi. Hasil penelitian berupa data base spasial bangunan Gedung dan bangunan fasilitas untuk penyandang disabilitas di kampus UGM. Atribut yang menyertadi data base tersebut antara lain aksesibilitas bagi penyandang disabilitas berupa ramp atau lift, guiding block, dan fasilitas toilet.

Do the Characteristics of Internal Audits and Compliance Functions Affect Sharia Compliance? Laili Latifah Puspitasari; Wuri Handayani
Journal of Indonesian Economy and Business (JIEB) Vol 35, No 2 (2020): May
Publisher : Faculty of Economics and Business, Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22146/jieb.54574

Introduction: This study aims to explore the relationship between the characteristics of an internal audit (IA) and a compliance function (CF) toward sharia compliance. Background Problems: The Sharia Supervisory Board (SSB), which is supposed to guarantee sharia compliance in Islamic banking, does not function properly. Consequently, the SSB delegates this supervision to the banks’ employees, so the compliance function and internal audit become common practices used to address any issues. Novelty: The majority of previous studies have examined the role/characteristics of the SSB in sharia compliance. On the other hand, few studies have examined the role/characteristics of IA and CF in sharia compliance. Therefore, this study was conducted to examine the characteristics of IA and CF toward sharia compliance. Research Method: The study utilized the seven Islamic banks in Indonesia which published their annual reports for the period from 2011 to 2018 as its research sample. The analysis technique used in this study is a multiple regression analysis. Results: The results indicated that IA and CF competencies had a positive effect toward the sharia compliance of Islamic banks in Indonesia. Conclusion: It is necessary to enhance the competencies of IA and CF staff through improving their professional qualifications, such as through education programs, certification and relevant training on the scope of sharia supervision. Such actions need to be done to support IA and CF staff in performing the comprehensive supervision of sharia compliance.

Analisis Bibliometrik Penelitian Tugas Akhir Mahasiswa di Fakultas Ekonomika dan Bisnis Universitas Gadjah Mada Maryatun Maryatun; Wuri Handayani
Media Pustakawan Vol 29, No 1 (2022): April
Publisher : Perpustakaan Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37014/medpus.v29i1.2754

The results of research in universities are expected to contribute to the development of science and technology and can provide benefits for the welfare of society. This study aims to map out topics from the 2020 student final project research to evaluate the achievement of the vision and mission of the Faculty of Economics and Business, Universitas Gadjah Mada. The research method used is a quantitative method with bibliometric analysis, namely mapping research topics based on co-word analysis. Data processing using VOSviewer. The results showed that the research theme for the final project of students from each department was in accordance with the flagship research theme of FEB UGM. The research theme for the final project of the Accounting Department students has conformity to clean organizational governance to create people with integrity, 71%, with dominant topics, Corporate Social Responsibility, internal control, performance, and Unified Theory of Acceptance and Use of Technology. The research theme for the final project of the students of the Department of Economics is that it is compatible with sustainable economic growth based on local wisdom, amounting to 63.9% with dominant topics, economic growth, unemployment, fixed effects, Autoregressive Distributed Lags, and the cost approach. Furthermore, the research theme for the final project of the Management Department students has conformity to the development of science-based innovation and information technology to improve quality education and research, by 61%, with dominant topics, abnormal returns, analysis of five forces porter, bank, business model canvas, leadership, and purchase intention.

EKSPLORASI DILEMA INDEPENDENSI: STUDI FENOMENOLOGI AUDITOR INTERNAL PERGURUAN TINGGI Faris Afrizal; Wuri Handayani
Jurnal Akuntansi Trisakti Vol. 10 No. 1 (2023): Februari
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jat.v10i1.15368

This study aims to explore the perception of independence among internal auditors, describe the auditor's experience with independence dilemmas, and how auditors deal with these dilemmas. This research adopts a phenomenological study to reveal the experience of internal auditors when encountering independence dilemmas. This study conducted interviews with four internal auditors in the one of prominent higher education institutions in Indonesia. The result of this study demonstrates that internal auditors experience role conflicts that arise from an independence dilemma felt by internal auditors. Consequently, the internal auditor attempts to manage the role conflict by adopting coping tactics that can minimize the occurrence of role conflict. The role theory and coping strategies are employed to understand how internal auditors experience a role conflict and how the auditor handles such conflict.

EKSPLORASI DILEMA INDEPENDENSI: STUDI FENOMENOLOGI AUDITOR INTERNAL PERGURUAN TINGGI Faris Afrizal; Wuri Handayani
Jurnal Akuntansi Trisakti Vol. 10 No. 1 (2023): Februari
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jat.v10i1.15368

This study aims to explore the perception of independence among internal auditors, describe the auditor's experience with independence dilemmas, and how auditors deal with these dilemmas. This research adopts a phenomenological study to reveal the experience of internal auditors when encountering independence dilemmas. This study conducted interviews with four internal auditors in the one of prominent higher education institutions in Indonesia. The result of this study demonstrates that internal auditors experience role conflicts that arise from an independence dilemma felt by internal auditors. Consequently, the internal auditor attempts to manage the role conflict by adopting coping tactics that can minimize the occurrence of role conflict. The role theory and coping strategies are employed to understand how internal auditors experience a role conflict and how the auditor handles such conflict.

Does Corporate Social Responsibility Matter in Moderating the Relationship between Earning Management and Financial Performance? Evidence from Indonesia Sarniati, Sarniati; Handayani, Wuri
The Indonesian Journal of Accounting Research Vol 27, No 1 (2024): IJAR January 2024
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.759

This research aims to analyze the impact of earning management on financial performance and determine if corporate social responsibility plays a moderating role. The study also aims to identify whether Indonesian companies engage in earnings management FOR efficient or opportunistic reasons. This paper adopted a quantitative approach and collected data from secondary sources such as annual financial reports, sustainability reports, or CSR reports, accessed via the Indonesia Stock Exchange website (www.idx.co.id) and the Thomson Reuters database. Samples are derived from the non-financial sector from 2018 to 2021, resulting in 1.784 observations. The research shows that earnings management practices positively and significantly affect financial performance. This means that the greater the earnings management, the higher the financial performance. However, the study finds that CSR cannot moderate the relationship between earnings management and financial performance. This research concludes that the earnings management practices of sample companies in Indonesia tend towards efficiency motives because there is a positive relationship with financial performance. This suggests that earning management practice in Indonesia is a positive signal to investors. However, results demonstrate that CSR cannot moderate the relationship between earnings management and financial performance due to Indonesia's low level of CSR disclosure. Thus, Indonesian companies are encouraged to provide comprehensive and detailed disclosure of their CSR engagements.

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