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All Journal PROSIDING SEMINAR NASIONAL Jurnal Dinamika Ekonomi dan Bisnis
Anita Rahayuningsih
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Economics, Econometrics & Finance Education

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ANALISIS HUBUNGAN KUALITAS SUMBER DAYA MANUSIA DAN KUALITAS SISTEM AKUNTANSI KEUANGAN DAERAH DENGAN KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH - Subadriyah; Anita Rahayuningsih
PROSIDING SEMINAR NASIONAL & INTERNASIONAL 2015: Prosiding Bidang Sosial Ekonomi dan Psikologi The 2nd University Research Colloquium
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (701.573 KB)

Abstract

The problem of Civil Servants often do not match the quality that should be needed. Accountingdepartment sometimes stand by incompetent human resources that affect the quality of accountingsystem and the quality of local government financial reports. This study aims to investigate theinfluence of the quality of human resources, the quality of local financial accounting system, andthe quality of local government financial reports. This research is an explanatory research by using SEM with AMOS. The sample used is SKPD and PPKD namely leadership and the staff inthe accounting department of Jepara and Kudus with 94 samples of respondents. The resultsshowed that the presence of the quality of human resources proved that affect the quality of thelocal government financial reports significance 0.000 and Critical Ratio 2.511. The quality ohuman resources is also evident effect on the application of financial accounting system with acritical ratio 5.710 and 0.000 significance. While the effect on the quality of the quality ofaccounting system to local government financial reports showed significances 0 000 with CR2.464.Keywords: Quality of Human Resources, Quality of Accounting System and Quality of Local Government Financial Report.
ANALISIS FAKTOR YANG MEMPENGARUHI PERSEPSI ??MAHASISWA ATAS SIKAP TIDAK ETIS AKUNTAN DENGAN LOVE ??OF MONEY SEBAGAI VARIABEL MODERATING Anita Rahayuningsih; Heru Sulistyo; Sri
Jurnal Dinamika Ekonomi & Bisnis Vol 13, No 2 (2016)
Publisher : Universitas Islam Nahdlatul Ulama Jepara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (613.091 KB) | DOI: 10.34001/jdeb.v13i2.518

Abstract

AbstrakPenelitian ini didasarkan pada jumlah skandal keuangan yang dilakukan oleh akuntan dan auditor baik yang terjadi di luar negeri maupun di Indonesia. Skandal tersebut memicu reaksi beragam dari banyak orang. Salah satunya adalah mahasiswa yang bereaksi negatif terhadap berbagai skandal yang terjadi di bidang profesi akuntansi. Populasi dalam penelitian ini adalah semua siswa jurusan akuntansi di Universitas Islam Nahdlatul Ulama Jepara sebanyak 599 siswa. Teknik sampling yang digunakan adalah metode purposive sampling dengan salah satu kriteria bahwa siswa telah mengambil mata kuliah Auditing I dan II. Sehingga sampel yang digunakan sebanyak 79 siswa. Alat analisis yang digunakan untuk menganalisa adalah Analisis Regresi Moderasi (MRA), koefisien determinasi dan pengujian hipotesis diuji dengan SPSS for windows 20. Berdasarkan hasil pengolahan data ditemukan bahwa tingkat pengetahuan dan relativisme berpengaruh signifikan terhadap persepsi siswa terhadap Akuntan perilaku tidak etis, sedangkan gender dan idealisme tidak berpengaruh dan tidak berpengaruh signifikan terhadap persepsi siswa terhadap perilaku berperilaku tidak etis. Sedangkan variabel cinta uang tidak bisa memoderasi antara variabel tingkat pengetahuan, jenis kelamin, idealisme, dan relativisme persepsi siswa terhadap akuntan perilaku tidak etis. Abstract This research is based on the numbers of financial scandals committed by accountants and auditors both occurred abroad and in Indonesia. The scandal sparked mixed reactions from many people. One of them is student who reacted negatively to the various scandals that occurred in the field of the accounting profession. The populations in this study are all students majoring in accounting at the Islamic University Nahdlatul Ulama Jepara as many as 599 students. The sampling technique used is purposive sampling method with one of the criteria that the student has taken courses Auditing I and II. So that of sample??s used as many as 79 students. The analytical tool used to analyze is Moderated Regression Analysis (MRA), the coefficient of determination and hypothesis tested using SPSS for windows 20. Based on the results of data processing, it is found that the level of knowledge and relativism significantly influence students?? perceptions on unethical behavior accountant, while gender and idealism has no effect nor significant effect on students?? perceptions on unethical behavior accountan. Whereas variable love of Money cannot moderate between variable levels of knowledge, gender, idealism, and relativism of the students?? perceptions on unethical behavior accountant.
EFEKTIFITAS PENGGUNAAN PINJAMAN BERGULIR BKM PNPM MANDIRI PERKOTAAN PADA MASYARAKAT KECAMATAN JEPARA TAHUN 2011 Anita Rahayuningsih
Jurnal Dinamika Ekonomi & Bisnis Vol 10, No 1 (2013)
Publisher : Universitas Islam Nahdlatul Ulama Jepara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34001/jdeb.v10i1.27

Abstract

AbstractThis research aims to determine the effectiveness of the use of revolving loans and the factors that cause congestion in the revolving loan repayment. Using a quantitative approach to the subject as much as 90 respondents receiving a revolving fund BKM PNPM MP in Jepara district in 2011. Sampling technique uses random sampling techniques. Methods of data collection by conducting library research, observation, questionnaire method and interview method. The method of data analysis using descriptive analysis and factor analysis with questionnaires and data spread processed with Excel program and SPSS version 15.0 for Windows. Based on the descriptive analysis can be seen that the average level of effectiveness of the use of this revolving loan fund reached 66.61% effective and is included in the category. From the results of factor analysis are 16 factors that cause congestion in the revolving loan repayment and there were 6 major primary factor is the time required until the loan disbursement, loan approval long loan BLM, longer loan money loan BLM, education, amount of capital allocated BKM for business loans, and the number of subscribers increased after 3 months of revolving loans.Keywords: PNPM-P2KP, Entrepreneurship, EffectivenessAbstrakTujuan Penelitian adalah untuk mengetahui efektifitas penggunaan pinjaman bergulir dan faktor-faktor penyebab kemacetan dalam pengembalian pinjaman bergulir. Desain penelitian dengan pendekatan survei. Responden sebanyak 90 orang, yaitu penerima dana bergulir BKM PNPM MP (Badan Keswadayaan Masyarakat Program Nasional Pemberdayaan Masyarakat Mandiri Perkotaan) di Kecamatan Jepara Tahun 2011 yang dipilih secara random. Metode pengumpulan data dengan kuesioner, kemudian dianalisis dengan statistik deskriptif dan analisis faktor.Berdasarkan analisis deskriptif dapat diketahui bahwa rata-rata tingkat efektifitas penggunaan dana bantuan pinjaman bergulir ini mencapai angka 66,61% dan termasuk dalam kategori efektif. Dari hasil analisis faktor terdapat 16 faktor penyebab kemacetan dalam pengembalian pinjaman bergulir dan ada 6 faktor utama yaitu waktu yang dibutuhkan hingga pencairan dana pinjaman, lama mendapatkan persetujuan pinjaman dana pinjaman BLM, lama mendapatkan uang pinjaman dana Pinjaman BLM, Pendidikan, Jumlah modal yang dialokasikan untuk usaha dari pinjaman BKM, dan jumlah peningkatan pelanggan setelah 3 bulan mendapatkan pinjaman bergulir.Kata Kunci: PNPM-P2KP, Enterpreneurship, Efektivitas
Co-Authors Heru Sulistyo Sri Subadriyah, Subadriyah