Articles
<![CDATA[Fiscal decentralization effect on economic growth in Bali ]]>
<![CDATA[Manggar Wulan Kusuma]]>;
<![CDATA[Rudy Badrudin]]>
<![CDATA[ Economic Journal of Emerging Markets Volume 8 Issue 2, 2016 ]]>
Publisher : <![CDATA[Universitas Islam Indonesia ]]>
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DOI: 10.20885/ejem.vol8.iss2.art6
<![CDATA[This study aims to determine the effect of fiscal decentralization on economic growth mediated by financial performance in Bali Province. The source of data employed in this study was secondary data from the financial statement of local government in a counties/city in Bali in 2006 to 2014. The data analysis technique employed in this study was Partial Least Square (PLS). The results show that 1) fiscal decentralization was significantly influential on financial performance measured using the financial independence ratio of local government in Bali; 2) fiscal decentralization was significantly influential on financial performance measured using the ratio of conformity in Bali; 3) fiscal decentralization was significantly influential on economic growth in Bali; 4) financial performance measured using the financial independence ratio of local government had no significant effect on economic growth in Bali; and 5) financial performance measured using the ratio of conformity was significantly influential on economic growth in Bali.]]>
<![CDATA[The inclusive economic development model in Sulawesi island ]]>
<![CDATA[Rudy Badrudin]]>;
<![CDATA[Manggar Wulan Kusuma]]>;
<![CDATA[Ranti Yulia Wardani]]>
<![CDATA[ Economic Journal of Emerging Markets Volume 10 Issue 2, 2018 ]]>
Publisher : <![CDATA[Universitas Islam Indonesia ]]>
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DOI: 10.20885/ejem.vol10.iss2.art2
<![CDATA[This study aims to determine whether there is an inclusive economic development in Sulawesi Island. Source data used are secondary data from the financial statements of the Local Government regency and city in Sulawesi Island in 2009-2016. The data analysis technique used is the analysis Partial Least Square were tested using samples 9 different areas. The results showed that 1) general allocation fund has positive effect on capital expenditure; 2) own source revenue has positive effect on capital expenditure; 3) capital expenditure has positive effect on economic growth; 4) economic growth has negative effect on welfare of society; and 5) economic growth has negative effect on poverty]]>
<![CDATA[Pengaruh Personal Attitude dan E-learning terhadap Minat Berwirausaha pada Era Pandemi Covid-19 ]]>
<![CDATA[Shita Lusi Wardhani]]>;
<![CDATA[Manggar Wulan Kusuma]]>
<![CDATA[ Jurnal Maksipreneur Vol 11, No 1 (2021) ]]>
Publisher : <![CDATA[Universitas Proklamasi 45 ]]>
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DOI: 10.30588/jmp.v11i1.782
<![CDATA[The Covid-19 outbreak and the enactment of restrictions on community activities have had many impacts, one of which is the change in teaching methods from offline learning or face-to-face activities to online learning or distance learning. These changes can affect the learning process, especially subjects related to business practices, such as entrepreneurship. In online learning, several factors contribute to the successful delivery of online courses. However, little is known about the impact of these factors on Indonesian students' interest in entrepreneurship. Therefore, the purpose of this study was to examine the effect of personal attitude and e-learning on interest in entrepreneurship in the Covid-19 pandemic era. Data was collected through an online survey of 190 students who were taking entrepreneurship courses at selected universities in Yogyakarta. Data collected through online surveys were analyzed using Smart Partial Least Square (SmartPLS) 3.0. The results of this study found that interest in entrepreneurship is significantly influenced by personal attitude and e-learning. This study also found that perceived learning was not able to moderate the effect of e-learning on entrepreneurial interest.]]>
<![CDATA[The effect of DAU and PAD to enconomic growth with capital expenditures as intervening variabels ]]>
<![CDATA[Manggar Wulan Kusuma]]>
<![CDATA[ (JRAMB) Jurnal Riset Akuntansi Mercu Buana Vol 2, No 1: Mei 2016 ]]>
Publisher : <![CDATA[Universitas Mercu Buana Yogyakarta ]]>
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DOI: 10.26486/jramb.v2i1.237
<![CDATA[This study aims to determine whether the general allocation funds and local revenue can affect economic growth in South Sulawesi Province by using variable capital expenditure as an intervening variable. The data source used is secondary data in the form of financial report of local government of regency / city in South Sulawesi Province in 2006 until 2013. Data analysis technique used is Partial Least Square (PLS) analysis. The result of the research shows that 1) General allocation fund has negative effect to capital expenditure; 2) Original revenue of the region has a positive effect on capital expenditure; 3) Capital expenditure negatively affects economic growth.]]>
<![CDATA[ANALISIS LOCUS OF CONTROL, ETIKA, DAN SOSIALISASI ANTISIPATIF PEGAWAI TERHADAP TINDAKAN WHISTLEBLOWING ]]>
<![CDATA[Demas Arya Gumelar]]>;
<![CDATA[Manggar Wulan Kusuma]]>
<![CDATA[ (JRAMB) Jurnal Riset Akuntansi Mercu Buana Vol 8, No 1: Mei 2022 ]]>
Publisher : <![CDATA[Universitas Mercu Buana Yogyakarta ]]>
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DOI: 10.26486/jramb.v8i1.2350
<![CDATA[Penelitian ini bertujuan untuk menguji pengaruh locus of control, etika, dan sosisalisasi antisipatif pegawai terhadap tindakan whistleblowing dengan kasus di Inspektorat Kabupaten Klaten. Penelitian ini menggunakan variabel etika dan sosialisasi antisipatif sebagai variabel independen dimana pada beberapa penelitian terdahulu digunakan sebagai variabel dependen. Data yang digunakan dalam penelitian merupakan data primer yang dikumpulkan melalui survei kuesioner di Inspektorat Kabupaten Klaten pada Tahun 2021. Metode sampling yang digunakan dalam penelitian ini adalah metode purposive sampling. Sampel dalam penelitian ini merupakan 53 pegawai yang memenuhi kriteria sebagai responden dalam penelitian ini. Analisis data dalam penelitian ini menggunakan regresi linier berganda dengan menggunakan software SPSS. Hasil penelitian menunjukkan bahwa locus of control, etika, dan sosialisasi antisipatif berpengaruh positif terhadap tindakan whistleblowing. Hal ini menunjukkan bahwa pegawai Inspektorat Kabupaten Klaten memiliki kesadaran yang tinggi akan pentingnya mencegah terjadinya tindakan whistleblowing. Sehingga para pegawai dapat menciptakan lingkungan yang kondusif dan menghindari tindakan whistleblowing pada organisasinya.]]>
<![CDATA[PENGARUH BELANJA MODAL DAN PENDAPATAN ASLI DAERAH TERHADAP INVESTASI SWASTA DI INDONESIA DENGAN PERTUMBUHAN EKONOMI SEBAGAI VARIABEL INTERVENING ]]>
<![CDATA[Prima Rosita Arini]]>;
<![CDATA[Manggar Wulan Kusuma]]>
<![CDATA[ (JRAMB) Jurnal Riset Akuntansi Mercu Buana Vol 5, No 1: Mei 2019 ]]>
Publisher : <![CDATA[Universitas Mercu Buana Yogyakarta ]]>
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DOI: 10.26486/jramb.v5i1.611
<![CDATA[Pertumbuhan ekonomi merupakan masalah perekonomian suatu negara dalam jangka panjang, karena merupakan ukuran utama keberhasilan pembangunan dan hasilnya akan dapat dinikmati masyarakat sampai di lapisan paling bawah. Investasi swasta merupakan faktor penting untuk meningkatkan pertumbuhan ekonomi dan untuk meningkatkan investasi swasta diperlukan peran belanja modal dan Pendapatan Asli Daerah. Apabila nilai PAD suatu daerah meningkat maka dapat dikatakan bahwa tingkat kesejahteraan masyarakat di daerah tersebut juga tinggi. Jika tingkat kesejahteraan masyarakat suatu daerah tinggi maka kecenderungan yang ada adalah tingginya tingkat konsumsi masyarakat di daerah tersebut. Penelitian ini bertujuan untuk menguji apakah terdapat hubungan yang signifikan antara belanja modal, investasi swasta, PAD, dan pertumbuhan ekonomi. Objek penelitian ini adalah seluruh provinsi yang ada di Indonesia kecuali Kalimantan Utara karena baru diresmikan menjadi provinsi di Indonesia pada tahun 2012. Penelitian ini menggunakan data keuangan daerah dan data investasi swasta di seluruh provinsi di Indonesia dari tahun 2010-2016. Teknik analisis data yang digunakan adalah analisis Partial Least Square (PLS). Hasil penelitian menunjukkan bahwa hubungan yang terjadi antara belanja modal dan investasi swasta adalah hubungan yang positif dan signifikan, hubungan yang terjadi antara PAD dan investasi swasta menunjukkan hubungan yang positif dan signifikan. Pengujian hubungan yang terjadi antara belanja modal dan pertumbuhan ekonomi memiliki hasil negatif dan tidak signifikan. Hubungan yang terjadi antara PAD dan pertumbuhan ekonomi adalah positif dan signifikan, dan begitu pula untuk hubungan antara pertumbuhan ekonomi dan investasi swasta.]]>
<![CDATA[PENGARUH INDEPENDENSI, KOMPETENSI, PENGALAMAN KERJA, DAN UKURAN KAP TERHADAP AUDIT DELAY YANG DIMEDIASI OLEH KUALTIAS AUDIT ]]>
<![CDATA[Manggar Wulan Kusuma]]>;
<![CDATA[Prima Rosita Arini]]>
<![CDATA[ (JRAMB) Jurnal Riset Akuntansi Mercu Buana Vol 6, No 1: Mei 2020 ]]>
Publisher : <![CDATA[Universitas Mercu Buana Yogyakarta ]]>
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DOI: 10.26486/jramb.v6i1.934
<![CDATA[Laporan keuangan digunakan perusahaan untuk berkomunikasi dengan pihak internal dan eksternal dalam memberikan informasi kinerja perusahaan yang diperlukan dalam pengambilan keputusan. Perusahaan go public wajib menyampaikan laporan keuangan tahunan disertai laporan auditor independen kepada Bapepam selambat-lambatnya akhir bulan ketiga (90 hari) setelah tanggal laporan keuangan tahunan. Standar Profesional Akuntan Publik (SPAP) membuat auditor membutuhkan waktu yang tidak sebentar dalam melaksanakan audit karena harus melakukan beberapa standar supaya baik kualitas auditnya. Hal-hal tersebutlah yang menyebabkan munculnya audit delay. Apabila auditor terlalu lama melakukan kegiatan audit maka hasil laporan keuangan yang diaudit tidak relevan. Tetapi apabila auditor terburu-buru dalam melakukan tugasnya akan terjadi penurunan kualitas audit. Maka, ketepatan waktu dan profesionalitas merupakan hal-hal yang perlu diperhatikan auditor dalam melakukan tugasnya. Objek penelitian ini adalah auditor yang bekerja di KAP yang berada di Wilayah Daerah Istimewa Yogyakarta. Penelitian ini menggunakan data primer dengan menggunakan teknik analisis data analisis Partial Least Square (PLS). Hasil penelitian ini menunjukkan bahwa independensi, kompetensi, pengalaman kerja, dan ukuran KAP berpengaruh positif signifikan terhadap audit delay, dan hubungan yang terjadi antara audit delay dengan kualitas audit adalah positif dan signifikan. Hasil penelitian ini membuktikan bahwa audit delay mampu memediasi variabel independensi, kompetensi, pengalaman kerja dan ukuran KAP terhadap kualitas audit.]]>
<![CDATA[Pengaruh Personal Attitude, Perceived Behavioral Control Terhadap Minat Berwirausaha Selama Pandemi Covid-19 Dimediasi Oleh E-Learning ]]>
<![CDATA[Manggar Wulan Kusuma]]>;
<![CDATA[Shita Lusi Wardhani]]>
<![CDATA[ Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 25, No 1 (2022) ]]>
Publisher : <![CDATA[Akademi Akuntansi YKPN Yogyakarta ]]>
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DOI: 10.35591/wahana.v25i1.327
<![CDATA[The Covid-19 pandemic that hit the State of Indonesia has changed the way of learning in the field of education. Many universities are converting offline learning methods to online learning. This of course will affect the learning process of courses accompanied by business practices such as entrepreneurship courses. The purpose of this study was to examine the effect of personal attitude and perceived behavioral control in a person on entrepreneurial interest which will be mediated by the e-learning variable in the Covid-19 pandemic era. Data was collected through an online questionnaire that took entrepreneurship courses at selected universities in Yogyakarta. The data in this study were analyzed using SmartPLS software. E-learning is able to mediate personal behavioral control on interest in entrepreneurship, but unable to mediate personal attitude towards interest in entrepreneurship.]]>
<![CDATA[Study of PKLMalioboro Relocation Policy on Tourists' Buying Interest to Increase Local Income in the Special Region of Yogyakarta during the Covid-19 Pandemic Era ]]>
<![CDATA[Manggar Wulan Kusuma]]>;
<![CDATA[Shita Lusi Wardhani]]>
<![CDATA[ Telaah Bisnis Vol 23, No 2 (2022): December 2022 ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Manajemen YKPN Yogyakarta ]]>
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DOI: 10.35917/tb.v23i2.307
<![CDATA[The decrease in the number of tourists in DIY Province, especially the Malioboro area, which occurred during the Covid-19 pandemic, resulted in reduced local revenues for the DIY provincial government. This is due to the enactment of PP Number21 of 2020 concerning Large-Scale Social Restrictions (PSBB) in Indonesia. This condition makes the level of fear of tourists entering the tourist area very high. One of them is the Tourist Area of Malioboro. The very limited location of the PKL is the cause of the emergence of tourist crowds in the Malioboro area. To overcome this, the DIY Provincial Government then made a policy of relocating the Malioboro PKL. With the new location, it is hoped that PKL will further restore the store atmosphere as it was felt by tourists before the Covid-19 pandemic era. Tourists will again feel safe and comfortable visiting the Malioboro PKL. This condition is expected to increase the number of tourists at the Malioboro PKL again so that it can increase the DIY Provincial Pad which had experienced a decline during the Covid-19 pandemic. This study used a survey method with the sample being DIY travelers. The data in this study were processed using SmartPLS 3.0 software. The results of this study show that the store atmosphere variable does not affect the buying interest of tourists. Meanwhile, location variables and experiential marketing positively affect tourists' buying interest. This proves that the increase in PAD, of which occurred due to an increase in the number of tourists visiting DIY after the PPKM policy was relaxed. The increase in PAD was also coupled with an increase in sales of souvenir products typical of Yogyakarta, one of which tourists could get at the Malioboro PKL relocation location.]]>
<![CDATA[THE INFLUENCE OF HUMAN RESOURCES, UTILIZATION OF INFORMATION TECHNOLOGY, AND INTERNAL CONTROL ON ACCOUNTABILITY OF “BOS” FUND MANAGEMENT IN THE SULA ISLANDS DISTRICT ]]>
<![CDATA[Hastri Samsudin]]>;
<![CDATA[Manggar Wulan Kusuma]]>
<![CDATA[ Jurnal Akuntansi Dan Manajemen Vol 33 No 2 (2022): JAM Vol 33 No 2 Agustus 2022 ]]>
Publisher : <![CDATA[LPPM STIE YKPN Yogyakarta ]]>
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DOI: 10.53916/jam.v34i2.74
<![CDATA[The research purpose is to examine the effect of E-Filing policies, tax sanctions, and taxpayer awareness on taxpayer compliance during the covid-19 pandemic. This is quantitative research. The research used primary data obtained through a survey method with a questionnaire. The sampling method is convenience sampling collected from 120 taxpayers in Yogyakarta. The analysis is descriptive statistical, classic assumption test, and multiple linear regression. The data analysis technique of this research uses SPSS version 21. The results show that the E-Filing policy, tax sanctions, and taxpayer awareness have positive effects on taxpayer compliance during the covid-19 pandemic. The government can improve taxpayer compliance by managing and improving the E-Filing policies, carrying out routine supervision of taxpayer compliance, and increasing socialization about the importance of taxes for state development]]>
