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All Journal Jurnal Ekonomi Modernisasi JAM : Jurnal Aplikasi Manajemen JIPM (Jurnal Ilmiah Pendidikan Matematika) International Journal of Artificial Intelligence Research SEIKO : Journal of Management & Business Jurnal Kesehatan Madani Medika Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Ekonomi Literasi: Jurnal Pengabdian Masyarakat dan Inovasi Jurnal Pengabdian Kepada Masyarakat: Kesehatan (JPKMK) Journal of Applied Accounting Jurnal Mahasiswa Ilmu Kesehatan Jurnal Media Akademik (JMA) International Journal of Economics, Business and Innovation Research Jurnal Masyarakat IJITL
Dwi Hariyanti
Unknown Affiliation
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Nursing Public Health Social Sciences Other

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Pengaruh Pengawasan Keuangan Dana Desa Dan Akuntabilitas Pengelolaan Dana Desa Terhadap Kinerja Pemerintah Desa : Efektifitas Pengelolaan Dana Desa Sebagai Variable Mediasi (Studi Empiris Pada Negeri Administratif Gale-Gale Kabupaten Maluku Tengah) Baiena, La; Hariyanti, Dwi; Usmany, Paul
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 5 No. 2 (2024): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v5i2.5179

Abstract

This study aims to analyze the effect of village fund financial supervision and accountability of village fund management on village government performance mediated by the effectiveness of village fund management. The sample used in this study was 98 respondents. The analysis tool used is Partial Least Square (PLS). The results showed that financial supervision of village funds had no effect on the performance of village governments. Accountability of village fund management affects the performance of village government. The effectiveness of village fund management affects the performance of village government. Financial supervision of village funds affects the effectiveness of village fund management. Accountability of village fund management affects the effectiveness of village fund management. Furthermore, the results of the investigation also show that financial supervision of village funds affects the performance of village governments mediated by the effectiveness of village fund management and accountability of village fund management affects the performance of village governments mediated by the effectiveness of village fund management.
Pengaruh Implementasi Sistem Pengendalian Internal Pemerintah, Implementasi Standar Akuntansi Pemerintah, Dan Implementasi Manajemen Resiko Terhadap Kualitas Laporan Keuangan Pertiwi, Tiara Trias; Hariyanti, Dwi; Basuki, Ferry Hendro
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 5 No. 2 (2024): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v5i2.5315

Abstract

This research aims to find out empirically about the Implementation of the Government Internal Identification System (SPIP), the Implementation of government accounting standards (SAP), and the Implementation of Risk Management on the Quality of the Ambon City government's Financial Reports. The variables used in this research are the Implementation of the Government Internal Control System (SPIP), the Implementation of government accounting standards (SAP), and the Implementation of Risk Management as independent variables, as well as the quality of financial reports as the dependent variable. The method used to analyze the data is multiple regression statistical analysis. The sample in this study was 74 people consisting of Heads, Secretaries and Heads of Agency and Service divisions. The research results state that the Implementation of the Government Internal Control System/SPIP (X1) has a positive and significant effect on the Quality of Financial Reports (Y) of 0.139 or 13.9%, Implementation of Government Accounting Standards/SAP (X2) has a positive and significant effect on the Quality Financial Reports (Y) amounted to 0.159 or 15.9%, Implementation of Risk Management/MRES (X3) had a positive and significant effect on the quality of Financial Reports (Y) amounted to 0.357 or 35.7%.
The Influence of Competitive Advantage Strategy Implementation and Total Quality Management (TQM) on Company Performance with Management Accounting Information Quality as a Moderating Variable (Empirical Study on State-Owned Enterprises in Ambon City) Pattinasarany, Pattinasarany; Frans, Leddy; Basuki, Ferry. H.; Hariyanti, Dwi
Jurnal Ekonomi Vol. 13 No. 03 (2024): Jurnal Ekonomi, Edition July -September 2024
Publisher : SEAN Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to examine the effect of the Application of Competitive Advantage Strategy and Total Quality Management on Company Performance with the Quality of Management Accounting Information as a moderating variable. This research uses a quantitative approach. The population in this study were State-Owned Enterprise Companies in Ambon City. The sample in this study were division / business unit managers and general managers, each of which was represented by 2 BUMNs. The results showed (1) Implementation of Competitive Advantage Strategy has a positive effect on company performance, (2) Total Quality Management has a positive effect on company performance, (3) Quality of Management Accounting Information cannot moderate the relationship of Implementation of Competitive Advantage Strategy on company performance, (4) Quality of Management Accounting Information cannot moderate the relationship of Total Quality Management on company performance.
Revealing The Causes Of Unoptimized Internal Auditor Performance At Higher Educa-tion In The Maluku Region Hariyanti, Dwi; Masidonda, Jaelani La
International Journal of Artificial Intelligence Research Vol 6, No 1.2 (2022)
Publisher : STMIK Dharma Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29099/ijair.v6i1.2.908

Abstract

This study aims to reveal the performance of internal quality auditors who have not been optimal through examining the factors that influence the performance of internal quality auditors at private universities (PT) in the Maluku region. This research is a quantita-tive research, the object of research is at private universities in the Maluku region. Con-ducting research in February 2022-March 2023. The research sample is an internal quality auditor with a total of 43 respondents, with saturated sample criteria. The ana-lytical tool, namely inferential analysis, is used by SPSS through Multiple Regression. The results of the study explained that the cause of the non-optimal performance of in-ternal quality auditors at tertiary institutions in the Maluku Region was the support from university leaders and foundations. Meanwhile, what supports the performance of internal quality auditors that are still running today are the factors of competence, inde-pendence and quality culture owned by internal quality auditors of higher education. In order to optimize the performance effectiveness of internal quality auditors in tertiary institutions, support from the tertiary top management is urgently needed.
DAMPAK PEMAHAMAN PENGGUNAAN APLIKASI AKUNTANSI PADA MAHASISWA DALAM MENGHADAPI ERA DIGITALISASI Alifia Werdhy Lestari; Dwi Hariyanti
Jurnal Media Akademik (JMA) Vol. 2 No. 12 (2024): JURNAL MEDIA AKADEMIK Edisi Desember
Publisher : PT. Media Akademik Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62281/v2i12.1404

Abstract

Dengan semakin majunya era digital, peran aplikasi akuntansi menjadi semakin penting, terutama bagi mahasiswa yang mempelajari bidang akuntansi. Penelitian ini bertujuan agar dapat mengetahui pemahaman mahasiswa terhadap aplikasi akuntansi dapat mempengaruhi kemampuan mereka dalam menghadapi berbagai tantangan serta menggunakan peluang yang ada di era digital ini. Namun, masih banyak mahasiswa akuntansi yang terjebak dalam praktik pencatatan manual. Hal ini terjadi disebabkan oleh keterbatasan waktu dan kesempatan untuk berlatih menggunakan aplikasi akuntansi. Karena pemahaman tentang aplikasi akuntansi merupakan kunci untuk mempersiapkan mahasiswa memasuki dunia kerja. Di era ini, banyak perusahaan mencari orang-orang yang tidak sekedar menguasai teori, namun juga mempunyai pengetahuan praktis dalam menggunakan aplikasi akuntansi. Dengan demikian, penelitian ini berfokus pada dampak pemahaman mahasiswa mengenai penggunaan aplikasi akuntansi terhadap kesiapan mereka untuk memenuhi tuntutan profesional di era digital. Objek penelitian ini adalah mahasiswa akuntansi di daerah Surabaya, dengan pengumpulan data sebanyak 100 responden melalui metode kuesioner. Analisis data dilakukan menggunakan aplikasi SPSS versi 25. Hasil pengujian hipotesis (uji-t) menyatakan pemahaman aplikasi akuntansi berpengaruh signifikan terhadap kesiapan mahasiswa. Diperoleh persamaan: Y = 14,810 + 0,375X, dalam persamaan ini diperoleh nilai konstanta kesiapan mahasiswa sebesar 14,810 menandakan bahwa semakin tinggi pemahaman aplikasi akuntansi, semakin besar pengaruhnya terhadap kesiapan mahasiswa dalam menghadapi era digitalisasi. Selain itu, nilai koefisien X sebesar 0,375 menunjukkan adanya pengaruh positif antara pemahaman aplikasi akuntansi dan kesiapan mahasiswa untuk menghadapi tantangan yang muncul di era digital. Dengan demikian, dapat disimpulkan bahwa secara parsial, pemahaman aplikasi akuntansi berkontribusi terhadap kesiapan mahasiswa dalam menghadapi era digitalisasi.
Pengaruh Edukasi Triad KRR Terhadap Peningkatan Efikasi Diri Pencegahan Perilaku Berisiko HIV Pada Remaja Dwi Hariyanti; Bariana Widitia Astuti; Windartati Putri Amanda; Fadilah Umami
Jurnal Kesehatan Madani Medika Vol 15 No 2 (2024): Jurnal Kesehatan Madani Medika
Publisher : Sekolah Tinggi Ilmu Kesehatan Madani Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36569/jmm.v15i02.421

Abstract

Masa remaja merupakan masa peralihan dari anak-anak ke masa dewasa, yang sangat menentukan bagi kehidupan selanjutnya. Remaja juga sebagai sumber daya bagi pembagunan. Masalah yang paling menonjol yaitu TRIAD KRR (seksualitas, HIV/AIDS dan NAPZA). Kasus NAPZA menurun 1% tetapi kasus seksualitas dan HIV/AIDS meningkat. Setiap orang dapat melakukan perilaku berisiko, namun dengan pengetahuan, remaja dapat menghindari perilaku tersebut. Remaja dapat terhindar dari perilaku berisiko jika dalam diri remaja tertanam efikasi diri untuk mencegah perilaku berisiko. Efikasi diri yang tinggi pada remaja menjadikan mereka memiliki keyakinan personal untuk tetap melakukan perilaku sehat meskipun tantangannya berat. Penelitian ini bertujuan utuk melakukan peningkatan pada efikasi diri pencegahan perilaku berisiko HIV pada remaja melalui pemberian edukasi TRIAD KRR. Desain penelitian ini yaitu preeksperimen, dengan rancangan one group pre test posttest dan teknik cluster sampling satu tahap (single-stage sampling) serta analisa data menggunakan uji paired sampel t-test. Hasil penelitian menunjukkan ada beda rata-rata nilai pretest (17,67) dan posttest (18,19), dengan nilai paired sample test signifikasi 0,011. Kesimpulan penelitian ini yaitu ada pengaruh edukasi TRIAD KRR terhadap efikasi diri pencegahan perilaku berisiko HIV.
Effectiveness of Government Procurement of Goods/Services With the SBSN Scheme at the Regional Office of the Ministry of Religion, Maluku Province Basmuru, Djohan; Hariyanti, Dwi; Tupamahu, Kevin H.; Sangadji, Maryam
International Journal of Economics, Business and Innovation Research Vol. 4 No. 02 (2025): International Journal of Economics, Business and Innovation Research( IJEBIR)
Publisher : Cita konsultindo

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penelitian ini bertujuan untuk mengevaluasi efektivitas pengadaan barang/jasa pemerintah di wilayah kepulauan dengan menggunakan skema Surat Berharga Syariah Negara (SBSN), dengan studi kasus pada Kantor Wilayah Kementerian Agama Provinsi Maluku. Fokus kajian ini adalah kecenderungan pegawai dalam menunggu instruksi sebelum bertindak dalam proses pengadaan, serta dampaknya terhadap efisiensi dan kualitas hasil pengadaan. Hasil penelitian mengungkap bahwa pola kerja yang bergantung pada arahan atasan, yang dipengaruhi oleh struktur organisasi yang bersifat hierarkis dan kurang memberdayakan, secara signifikan menghambat kelancaran pengadaan. Sikap ini berkontribusi terhadap keterlambatan dalam pengambilan keputusan, pemborosan waktu dan sumber daya, serta penurunan kualitas hasil pengadaan yang seharusnya lebih adaptif terhadap kebutuhan daerah. Selain itu, tantangan geografis wilayah kepulauan dan keterbatasan tenaga ahli semakin memperkuat pola kerja tersebut, sehingga memperburuk ketidakefektifan proses pengadaan. Sebagai solusi, penelitian ini merekomendasikan sejumlah langkah strategis untuk meningkatkan efektivitas pengadaan, termasuk perubahan budaya kerja yang menumbuhkan inisiatif, pemberian kewenangan yang lebih besar dalam pengambilan keputusan, peningkatan kapasitas sumber daya manusia, serta penerapan sistem digital dalam proses pengadaan guna mempercepat dan meningkatkan transparansi. Implementasi strategi ini diharapkan dapat mengatasi hambatan yang muncul akibat perilaku "menunggu arahan" serta memastikan pengelolaan dana SBSN yang lebih efisien, transparan, dan berdaya guna bagi pembangunan di wilayah kepulauan.
Analisis Akuntabilitas Pelaporan Belanja Hibah Di Kabupaten Buru Selatan Tualeka, Bijiroho; Tuasikal, Askam; Sososutiksno, Christina; Hariyanti, Dwi; Basuki, Ferry. H.
SEIKO : Journal of Management & Business Vol 6, No 2.1 (2023)
Publisher : Program Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/sejaman.v6i2.5070

Abstract

Penelitian ini bertujuan untuk menganalisis keterlambatan akuntabilitas pelaporan belanja hibah pada pemerintah Kabupaten Buru Selatan yaitu Dinas Pemuda dan Olahraga dan Bagian Kesejahteraan Rakyat Sekretariat Daerah. Penelitian ini menggunakan metode kualitatif dengan pendekatan studi kasus eksploratori. informan dalam penelitian ini adalah pejabat dan staf pada Dinas Pemuda dan Olahraga dan Bagian Kesejahteraan Rakyat Sekretariat Daerah serta organisasi penerima hibah. Teknik pengumpulan data yang dilakukan dalam penelitian ini adalah data diperoleh melalui wawancara mendalam dari studi literatur. Hasil yang disimpulkan bahwa terdapat temuan pada proses pertanggungjawaban dan pelaporan. Permasalahan tersebut disebabkan, karena 1) kendala berupa kurangnya kompetensi sumberdaya manusia dari penerima hibah terkait pembuatan pertanggungjawaban dan pelaporan 2) kendala terbatasnya sumber daya dan kurangnya kerjasama serta komunikasi 3) tidak adanya kepatuhan pada penerima hibah 4) kendala lemahnya ketetapan sanksi 5) kurangnya koordinasi 6) kurang monitoring 7) kendala regulasi. Manfaat dari Studi ini dapat mengungkap pengelola hibah dan penerima hibah dapat berkoordinasi, berkomunikasi dan dapat memberikan informasi yang sangat penting untuk mencapai akuntabilitas pelaporan hibah. Upaya- upaya yang dilakukan untuk meminimalisir keterlambatan akuntabilitas belanja hibah yaitu dilaksanakan sosialisasi perarturan hibah dan bimtek dalam penyusunan pertanggungjawaban dan laporan hibah,turun secara langsung ke sekretariat penerima hibah untuk melakukan permintaan pertanggungjawan dan pelaporan, penegasan sanksi yang tegas untuk tunduk pada hukum yang berlaku, penyampaian format pertanggungjawaban laporan yang baku. Kata kunci: akuntabilitas belanja hibah, pemerintah kabupaten Buru Selatan, organisasi penerima hibah
REVEALING THE CAPITAL STRUCTURE FACTOR IS DOMINATED BY DEBT TO LQ45 COMPANIES ON THE INDONESIA STOCK EXCHANGE Masidonda, Jaelani La; Hariyati, Tri Retno; Hariyanti, Dwi
Jurnal Aplikasi Manajemen Vol. 21 No. 4 (2023)
Publisher : Universitas Brawijaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jam.2023.021.04.19

Abstract

Capital structure has an important role that must be determined to improve the welfare of the owner or the value of the company. Many studies have been done before about capital structure. This study aims to analyze the effect of Chief Executive Officer (CEO) ability, return on investment, return on equity and profit margin on capital structure. This study includes a database outside of accounting data, namely CEO Ability. This is important to study to determine the ability of the CEO in providing internal sources of funds in the capital structure of LQ45 companies on the Jakarta Stock Exchange which are more dominated by debt. The method used is a mixed method between quantitative methods and qualitative methods. The quantitative method uses multiple linear regression analysis. While qualitative methods are used to analyze the influence based on the results of interviews. The object of research was conducted on 45 companies included in the LQ45 stock list on the Indonesia Stock Exchange with a sample of 31 companies. The reasons for selecting 31 samples: a) the company has been listed on the IDX during the 2017-2021 research period, b) has financial statements with non-negative retained earnings and equity. The results showed that CEO ability, profit margin, return on investment as a factor causing capital structure is dominated by debt, while return on equity has no effect on capital structure. The implication of this research is that CEOs who are less able to increase profits to meet the availability of internal funds, the company must meet funding needs sourced from debt through good net working with fund owners.
Analisis Pengaruh Perputaran Modal Kerja Terhadap Profitabilitas Pada Perusahaan Makanan Dan Minuman Yang Terdaftar Di Bursa Efek Indonesia Santika, Epi; Asrida, Wa; Sipakoly, Selly; Hariyanti, Dwi; Hariyati, Tri Retno
Journal of Applied Accounting Vol 4 No 1 (2025): JUNI
Publisher : ISAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52158/jaa.v4i1.1264

Abstract

Abstract This research was conducted to determine the effect of working capital turnover on profitability at PT. Mayora Indah Tbk. This study uses simple linear regression analysis method to ascertain the direction of the relationship between independent variables and dependent variables, whether it has a positive or negative relationship, and to predict the value of the dependent variable when the value of the independent variable experiences an increase or decrease using the formula Y = a + bX. The results of this study, based on simple linear regression testing, indicate that working capital turnover negatively affects profitability, as well as the t-test, indicating that working capital turnover does not have a significant effect on profitability. Keywords: Working Capital Turnover, Profitability
Co-Authors A.A. Ketut Agung Cahyawan W Alifia Werdhy Lestari Askam Tuasikal Asrida, Wa Astuti Musaid, Sri Astuti, Bariana Widitia Baiena, La Bariana Widitia Astuti Basmuru, Djohan Basuki, Ferry. H. CHRISTINA SOSOSUTIKSNO Fadilah Umami Ferry Hendro Basuki Frans, Leddy Indah Ridiyawati Jaelani La Masidonda Kevin Hermanto Tupamahu Maria, Debby Yulianthi Maryam Sangadji Murdjito Murdjito Nikijuluw, Henny Nila Oktaviani Pattinasarany, Pattinasarany Pertiwi, Tiara Trias Rahayu, Bety Agustina Retno Hariyati, Tri Santika, Epi Setyowati, Rustiana SIPAKOLY, SELLY Solihin, Mochamad Syauta, Gracia Titaley, Wilisen Josafat Alexsander Tri Retno Hariyati Tualeka, Bijiroho Usmany, Paul Windartati Putri Amanda