Articles
<![CDATA[ THE ANALYSIS OF READINESS IMPLEMENTATION OF INTEGRATED REPORTING (IR) ON COMPANIES PUBLISHING SUSTAINABILITY REPORT IN 2015 ]]>
<![CDATA[Dewanti, Patriani Wahyu]]>;
<![CDATA[Anantha, Tegar Galang]]>
<![CDATA[ Jurnal Akuntansi Vol 6 No 1 (2018): JURNAL AKUNTANSI VOL. 6 NO. 1 JUNI 2018 ]]>
Publisher : <![CDATA[Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa ]]>
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DOI: 10.24964/ja.v6i1.591
<![CDATA[This study aimed to analyze the companys readiness to implement the Integrated Reporting (IR). The objective of the implementation is to enable companies to re-evaluate their business activities in order to create value in a sustainable manner so that the company can present high quality information to stakeholders.
The population of this research are companies that had published Sustainability Report (SR) and listed on the Indonesian Stock Exchange (IDX) in 2015 which amounted to 39 companies. The data analyzed in this study are secondary data from the annual report (AR) and sustainability report (SR) of each company that was published in 2015. The analysis uses 61 indicators that reflect IR eight elements in the <IR> Framework. Research data analysis using descriptive statistical analysis in tabular form the companys readiness categorization. The result showed that: 31% companies categorized as well prepared to implement the Integrated Reporting, Furthermore 23% companies classified as prepared to perform the Integrated Reporting, whereas 46% companies categorized as unprepared to implement the Integrated Reporting.
Keywords: Sustainability Reporting, Integrated Reporting]]>
<![CDATA[Subjective Norms and Academic Dishonesty: A Decision Tree Algorithm Analysis ]]>
<![CDATA[Patriani Wahyu Dewanti]]>;
<![CDATA[Ida Ayu Purnama]]>;
<![CDATA[- Sukirno]]>;
<![CDATA[Karthikeyan Parthasarathy]]>
<![CDATA[ JOIV : International Journal on Informatics Visualization Vol 5, No 1 (2021) ]]>
Publisher : <![CDATA[Society of Visual Informatics ]]>
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DOI: 10.30630/joiv.5.1.423
<![CDATA[Academic dishonesty becomes an exciting phenomenon to be examined. This research aimed to examine the effect of subjective norms on academic dishonesty. Data were collected from 426 accounting students from public and private universities in Yogyakarta, Indonesia. The data were analyzed with the J48 algorithm decision tree. The interest that happened in the low subjective norms node was divided into public universities and private universities. Based on the decision of tree visualization, male students with the more extended length of study in public universities tended to have lower subjective norms but higher academic dishonesty than their counterparts. The results were discussed, and recommendations were also provided to several relevant parties.]]>
<![CDATA[Mental Accounting Dalam Keputusan Investasi ]]>
<![CDATA[Patriani Wahyu Dewanti]]>;
<![CDATA[Denies Priantinah]]>;
<![CDATA[Wahyu Astri Kurniasari]]>
<![CDATA[ Jurnal Akuntansi Vol 6 No 1 (2018): JURNAL AKUNTANSI VOL. 6 NO. 1 JUNI 2018 ]]>
Publisher : <![CDATA[Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa ]]>
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<![CDATA[Portofolio layering dan mental accounting merupakan hal penting dalam pengambilan keputusan investasi. Tujuan dari penelitian ini untuk mengetahui apakah investor di wilayah penelitian membangun portofolionya berdasarkan tingkatan piramida aset seperti yang dideskripsikan oleh Shefrin dan Statman (2000). Penelitian ini dilakukan dengan mendistribusikan kuesioner kepada 62 responden dengan kriteria yang telah ditetapkan oleh peneliti. Metode yang digunakan dalam penelitian ini adalah analisis deskriptif. Teknik analisis data yang digunakan adalah statistik deskriptif, t-test, dan regresi. T-test dan regresi digunakan untuk mengkonfirmasi hasil analisis deskripsi yang telah dilakukan. Hasil penelitian menyebutkan bahwa: 1) responden dalam penelitian ini telah mempertimbangkan adanya tingkatan (layer) dalam investasi yang dilakukannya; 2) responden dalam penelitian ini sudah melakukan analisis portofolio sesuai dengan diversifikasi tingkatan (layer). 3) responden dalam penelitian ini berinvestasi dengan memenuhi tiap layer pada tingkatan piramida behavioural portofolio theory. 4) responden dalam penelitian ini belum mempertimbangkan adanya segmen dalam investasi sebagai unit terintegrasi.; 5) secara simultan variabel demografi responden (umur, pendidikan, pendapatan per tahun, total kekayaan, dan kekayaan keuangan) tidak berpengaruh terhadap mental accounting; dan 6) responden dalam penelitian ini lebih dominan untuk memilih return sebagai pertimbangan investasinya. Kata Kunci: mental accounting, behavioural portofolio theory, investasi]]>
<![CDATA[ANALISIS KESIAPAN SERTIFIKASI KOMPETENSI PADA SUB KOMPETENSI KEMAMPUAN MENYUSUN LAPORAN KEUANGAN SESUAI DENGAN STANDAR AKUNTANSI KEUANGAN (SAK) BAGI MAHASISWA PRODI AKUNTANSI D3 FAKULTAS EKONOMI (FE) UNY BERDASARKAN SERTIFIKASI KEAHLIAN AKUNTANSI DASAR IKATAN AKUNTAN INDONESIA (IAI) ]]>
<![CDATA[Patriani Wahyu Dewanti]]>
<![CDATA[ Jurnal Pendidikan Akuntansi Indonesia Vol 14, No 2 (2016): Jurnal Pendidikan Akuntansi Indonesia ]]>
Publisher : <![CDATA[Universitas Negeri Yogyakarta ]]>
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DOI: 10.21831/jpai.v14i2.12874
<![CDATA[Penelitian ini bertujuan untuk menganalisis kesiapan mahasiswa Program Studi Akuntansi D3 Fakultas Ekonomi UNY menghadapi uji sertifikasi kompetensi Akuntansi berdasarkan sertifikasi keahlian Akuntansi Dasar Ikatan Akuntan Indonesia (IAI) guna mendukung persaingan dalam dunia tenaga kerja di era globalisasi.Penelitian ini termasuk penelitian observasi dengan populasi penelitian adalah mahasiswa Program Studi D3 FE UNY yang sedang menempuh studi semester V sejumlah 47 orang. Data yang dikumpulkan dalam penelitian ini adalah Dokumen Hasil Studi (DHS) berupa nilai mata kuliah terkait kompetensi yang diuji dalam sertifikasi keahlian Akuntansi Dasar Ikatan Akuntan Indonesia (IAI). Variabel dalam penelitian ini adalah kesiapan mahasiswa dalam menghadapi uji sertifikasi kompetensi di bidang Akuntansi Dasar (USKAD). Terdapat tiga kompetensi yang diuji dalam penelitian ini, yaitu mampu menyusun laporan keuangan; menyusun dan menyajikan laporan keuangan; dan melakukan analisis laporan keuangan. Penelitian ini hanya membahas salah satu sub kompetensi dari tiga kompetensi yang diujikan pada sertifikasi kompetensi di bidang Akuntansi Dasar (USKAD), yaitu kemampuan mahasiswa dalam menyusun laporan keuangan sesuai dengan Standar Akuntansi Keuangan (SAK). Analisis data penelitian menggunakan analisis statistik deskriptif dalam bentuk tabel kategorisasi kesiapan mahasiswa.Hasil penelitian menunjukkan bahwa: (1) Sebanyak 48,9% mahasiswa dikategorikan sangat siap; 21,3% siap; 19,1% cukup siap; dan 10,6% kurang siap dalam menghadapi uji kompetensi menyusun laporan keuangan sesuai dengan Standar Akuntansi Keuangan (SAK). Kata kunci: Sertifikasi Kompetensi, Sertifikasi Akuntansi, IAI]]>
<![CDATA[Cheating Intention of Students Based on Theory of Planned Behavior ]]>
<![CDATA[Patriani Wahyu Dewanti]]>;
<![CDATA[Ida Ayu Purnama]]>;
<![CDATA[Merinda NN Siregar]]>;
<![CDATA[Sukirno Sukirno]]>
<![CDATA[ Jurnal Ilmiah Akuntansi dan Bisnis Vol 15 No 2 (2020) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali ]]>
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DOI: 10.24843/JIAB.2020.v15.i02.p09
<![CDATA[The aim of this research is to examine empirically the form of Theory of Planned Behavior in predicting the intention of cheating in accounting students. The samples taken in this research were 426 accounting students. The research employed a mixed-method, with a regression analysis for the quantitative and an analytic induction for the qualitative method. The results of this research found that of all the variables tested, subjective norms were the variables that had the greatest influence on the intention to cheat accounting students, while the moral obligation variable had the second largest influence and perceived behavioral control as the third predictor on the intention to cheat accounting students. The implication of the research is that the main influence of the academic fraud is subjective norms. Keywords: Theory of planned behavior, subjective norms, academic integrity.]]>
<![CDATA[PENINGKATAN KAPASITAS UMKM MELALUI PENYUSUNAN BUSINESS PLAN ]]>
<![CDATA[Dhyah Setyorini]]>;
<![CDATA[Sukirno Sukirno]]>;
<![CDATA[Patriani Wahyu Dewanti]]>;
<![CDATA[Budi Tiara Novitasari]]>;
<![CDATA[Merinda Noorma Novida Siregar]]>;
<![CDATA[Dian Normalitasari Purnama]]>
<![CDATA[ Prosiding Seminar Nasional Program Pengabdian Masyarakat 2020: 2. Kemitraan dalam Pemberdayaan Masyarakat ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Yogyakarta ]]>
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DOI: 10.18196/ppm.32.215
<![CDATA[Permasalahan utama yang dihadapi oleh para pelaku UMKM yang menggeluti bidang wisata di Desa Triharjo, Bantul yang tergabung dalam Pokdarwis Kedung Ngancar adalah kurangnya modal untuk mengembangkan potensi wisata yang ada. Keterbatasan penggunaan dana desa, kurangnya pemahaman mengenai seluk beluk hukum terkait pendirian dan berjalannya usaha, serta kurangnya pengetahuan mengenai cara menarik investasi menjadi kendala utama bagi Pokdarwis Kedung Ngancar untuk mengembangkan wisata Kedung Ngancar. Pengabdian masyarakat yang dilakukan untuk memecahkan permasalahn tersebut adalah dengan memberikan pelatihan penyusunan proposal bisnis untuk mengembangkan wisata Kedung Ngancar. Metode pengabdian berupa pelatihan. Melalui pelatihan ini, peserta, yaitu anggota Pokdarwis Kedungan Ngancar, diharapkan mampu mendapatkan pengetahuan tentang cara menyusun proposal bisnis sehingga dapat pengembangan modal usaha untuk wisata Kedung Ngancar. Pelaksanaan pengabdian secara umum dapat dikategorikan berhasil dilihat dari hasil evaluasi yang diberikan dan dari keaktifan peserta pada saat sesi diskusi dan tanya jawab. Peserta merasa pelaksanaan pengabdian terlaksana dengan baik dan materi yang diberikan sesuai dengan kebutuhan peserta dalam memperbaiki sistem penjaminan mutu internal. Kemampuan khalayak sasaran dalam menyusun proposal bisnis yang memadai akan berimplikasi pada masuknya investasi pengembangan Taman Wisata Kedung Ngancar. Hasil pengabdian ini menunjukkan khalayak sasaran memahami dan mengerti pentingnya menyusun proposal bisnis.]]>
<![CDATA[Development of Early Startup Companies' Valuation Model Based on Android Mobile Application: The Angel Investor's Perspective ]]>
<![CDATA[Ratna Candra Sari]]>;
<![CDATA[Patriani Wahyu Dewanti]]>;
<![CDATA[M. Andryzal Fajar]]>;
<![CDATA[Denies Priantinah]]>;
<![CDATA[Arin Pranesti]]>
<![CDATA[ JOIV : International Journal on Informatics Visualization Vol 6, No 2 (2022) ]]>
Publisher : <![CDATA[Society of Visual Informatics ]]>
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DOI: 10.30630/joiv.6.2.992
<![CDATA[This research aims to develop a valuation model for early startup companies based on an Android mobile application (Valuasi app). This application aims to help early startups to evaluate their company performance. This research method uses the research development method. The first stage is to develop a startup valuation model by determining the criteria using the multi-criteria decision making (MCDM) method and weighting the criteria using the simple additive weighting (SAW) method. The instrument and the weight determination of the valuation model have been validated from the perspective of angel investors, practitioners, and academics. The second stage is developing an Android-based startup valuation model application. The third stage is an evaluation by the users of the application. Using the Unified Theory of Acceptance and Use of Technology (UTAUT) model, the results show that a potential user's intent to use the application is affected by the performance expectancy and social influence toward the application. This valuation model is expected to help early startup companies conduct business valuations, so they can attract investors, especially angel investors. In addition, the results showed that there was a positive response from users in using the 'Valuasi app', which was indicated by the positive and significant effect of performance expectations on usage intentions, and a positive and significant influence on social influence and behavioral intentions on user behavior. This research shows that 'Valuasi app' can be used to assess start up valuation. However, further improvements are needed to support application facilities so as to increase the ease of using the "Start Up Valuation App" application]]>
<![CDATA[Peningkatan Kemampuan Penulisan Karya Tulis Ilmiah Bagi Anggota Komunitas Sahabat Prestatif Yogyakarta ]]>
<![CDATA[Patriani Wahyu Dewanti]]>;
<![CDATA[Sukirno Sukirno]]>;
<![CDATA[Dhyah Setyorini]]>;
<![CDATA[Budi Tiara Novitasari]]>;
<![CDATA[Dian Normalitasari Purnama]]>;
<![CDATA[Prekanida Farizqa Shintadevi]]>;
<![CDATA[Aulia Avi Basuki]]>;
<![CDATA[Ammar Galih Prakasa]]>
<![CDATA[ Jurnal Abdimas PHB : Jurnal Pengabdian Masyarakat Progresif Humanis Brainstorming Vol 5, No 2 (2022): Jurnal Abdimas PHB : Jurnal Pengabdian Masyarakat Progresif Humanis Brainstormin ]]>
Publisher : <![CDATA[Politeknik Harapan Bersama ]]>
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DOI: 10.30591/japhb.v5i2.3269
<![CDATA[Anggota Sahabat Prestatif Yogyakarta mengalami kesulitan dalam mengakses sumber dan pelatihan untuk meningkatkan keterampilan dalam menyusun proposal akademik, penelitian, laporan, serta presentasi. Masalah-masalah tersebut telah menurunkan produktivitas mereka dalam menciptakan karya tulis ilmiah dan memenangkan kompetisi. Pengabdian kepada masyarakat ini bertujuan untuk memberikan akses terhadap pelatihan dan materi dalam meningkatkan penulisan akademik dan berbicara kepada anggota. Diharapkan pada akhir pengabdian masyarakat ini, anggota Sahabat Prestatif Yogyakarta dapat meningkatkan pemahaman mereka tentang konsep menulis dan berbicara akademik termasuk menulis paragraf, esai, menggunakan alat referensi, dan keterampilan presentasi. Berdasarkan evaluasi yang dilakukan pada akhir program pengabdian masyarakat, kami telah mencapai tujuan program.]]>
<![CDATA[Pengembangan Instrumen Investment Readiness Sebagai Pedoman Penilaian Kesiapan Pendanaan Start-Up Di Era Ekonomi Digital ]]>
<![CDATA[Denies Priantinah]]>;
<![CDATA[Ratna Candra Sari]]>;
<![CDATA[Patriani Wahyu Dewanti]]>;
<![CDATA[Arin Pranesti]]>
<![CDATA[ Jurnal Reviu Akuntansi dan Keuangan Vol. 14 No. 1 (2024): Jurnal Reviu Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Malang ]]>
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DOI: 10.22219/jrak.v14i1.25769
<![CDATA[Purpose: This research aims to develop instruments to measure start-up funding assessments. The dimensions of measuring funding and Investment readiness consist of eight dimensions adopted from the investment guide. Methodology/approach: This research is based on solving specific problems by improving the instructional design process and developing new models, tools and procedures regarding Investment readiness instruments as guidelines for assessing start-up funding readiness in the digital economy era. An investment readiness instrument is advanced by holding a Focus Group Discussion (FGD) with experts in start-up investment. Findings: The results of this study contribute to developing an investment readiness instrument as a guideline for assessing start-up funding readiness for the start-up. Practical implications: The practical implication of this research is that investment readiness instruments can assist start-ups in assessing financial and non-financial performance, which is helpful for funding applications and start-up financing. Originality/value: This research has social implications for investors and creditors in order to make relevant decisions regarding investment and funding for start-ups.]]>
<![CDATA[Pelatihan Dan Pendampingan Penyusunan Laporan Keuangan Yayasan Masjid Agung Gamping ]]>
<![CDATA[Sukirno, Sukirno]]>;
<![CDATA[Setyorini, Dhyah]]>;
<![CDATA[Adhi Nugroho, Mahendra]]>;
<![CDATA[Tiara Novitasari, Budi]]>;
<![CDATA[Wahyu Dewanti, Patriani]]>
<![CDATA[ COVIT (Community Service of Tambusai) Vol. 3 No. 2 (2023): SEPTEMBER 2023 ]]>
Publisher : <![CDATA[Universitas Pahlawan Tuanku Tambusai ]]>
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DOI: 10.31004/covit.v3i2.16552
<![CDATA[Financial reporting is a form of accountability and a critical component to maintaining transparency and accountability, and provides financial information as a basis for decision-making, building donor trust, assessing performance, and managing fundamental risks. The Gamping Great Mosque Foundation is a non-profit organization established to improve the governance of the Gamping Great Mosque to be more trustworthy, professional, and accountable. The condition of financial management at the Gamping Great Mosque Foundation, which has not been standardized is one of the obstacles in disclosing the foundation's financial statements. The purpose of the service activity is to provide knowledge and insight into preparing the Mosque's financial statements to the Gamping Great Mosque Foundation administrators in managing and reporting the foundation's finances. Service activities are carried out using lectures, training, discussion, and mentoring methods during the service period by involving the management and support staff of the Gamping Great Mosque Foundation. Service activities run according to the planned stages. However, the service team experienced obstacles with limited human resources to manage and report the finances of the Gamping Great Mosque Foundation. Keywords: Financial Reporting; Mentoring; Gamping Great Mosque Foundation]]>
