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All Journal Optimum : Jurnal Ekonomi dan Pembangunan Jurnal Pemberdayaan: Publikasi Hasil Pengabdian Kepada Masyarakat Jurnal Pendidikan dan Konseling Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit
Sumaryanto, Sumaryanto
Universitas Ahmad Dahlan
Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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PENGARUH PELIMPAHAN WEWENANG DALAM HUBUNGAN PARTISIPASI PENYUSUNAN ANGGARAN DENGAN KINERJA (STUDI PADA UNIT KEGIATAN MAHASISWA FAKULTAS EKONOMI UAD) Sumaryanto, Sumaryanto
Optimum: Jurnal Ekonomi dan Pembangunan Vol 3, No 2 (2013)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (230.881 KB) | DOI: 10.12928/optimum.v3i2.7846

Abstract

Prior research found inconsitency result about relationship between participation budgeting with performance. This research is deigned to find out the effect of decentralization on relation participation budgeting to performance in organization student of Economic Faculty Ahmad Dahlan University.Data were collected by performing laboratory experiment with 2x2 factorial designs. The subjects in this research were 80 Accounting Department students of Ahmad Dahlan University, but four students incomplete to answer my questionnaire. Hypothesis was tested using 2x2 Anova.This research found that performance of student have participation budgeting higher than students haven’t participation budgeting on decentralization systems (p-value = 0.018), decentralization influenced relationship between participation budgeting with performance (p-value = 0.026).
STUDI KELAYAKAN BISNIS BPRS AR RAHMAN UAD Muhammad Safar Nasir; Sumaryanto Sumaryanto; Ulinnuha Yudiansa Putra
Optimum: Jurnal Ekonomi dan Pembangunan Vol 9, No 2 (2019)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (433.347 KB) | DOI: 10.12928/optimum.v9i2.14307

Abstract

The public's expectation of sharia services is increasing, so the demand for sharia-based financial institutions is needed. One form of sharia financial institutions is the Sharia People's Financing Bank (BPRS). Ar Rahman UAD Islamic bank mini is a sharia banking laboratory managed by the accounting study program of the Faculty of Economics, UAD, which is the forerunner of the establishment of BPRS UAD. Operations carried out in Arrahman UAD's mini Islamic banks are with real (real) transactions such as in Islamic banking. Ar Rahman's market share is predicted to grow with more students. The business feasibility study will describe in more detail the projected development of the mini bank into a BPRS UAD financial institution.The results of the preparation of the study feasibility of BPRS UAD are in terms of legal legal aspects that the BPRS UAD will be in the form of a PT and start from the capital side in class 3 which is IDR 5,000,000,000. The marketing aspect with the marketing mix model is seen from the product strategy, price strategy, location strategy and promotion strategy. Technical aspects / operations related to the banking operational support system in collaboration with BISKOM UAD. Operational management aspects are very supportive with abundant human resources owned by UAD. Supported by many study programs that teach about Islamic banking operations. And SWOT analysis that has been analyzed in detail about strengths, weaknesses, opportunities and threats.
PENGARUH PELIMPAHAN WEWENANG DALAM HUBUNGAN PARTISIPASI PENYUSUNAN ANGGARAN DENGAN KINERJA (STUDI PADA UNIT KEGIATAN MAHASISWA FAKULTAS EKONOMI UAD) Sumaryanto Sumaryanto
Optimum: Jurnal Ekonomi dan Pembangunan Vol 3, No 2 (2013)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (230.881 KB) | DOI: 10.12928/optimum.v3i2.7846

Abstract

Prior research found inconsitency result about relationship between participation budgeting with performance. This research is deigned to find out the effect of decentralization on relation participation budgeting to performance in organization student of Economic Faculty Ahmad Dahlan University.Data were collected by performing laboratory experiment with 2x2 factorial designs. The subjects in this research were 80 Accounting Department students of Ahmad Dahlan University, but four students incomplete to answer my questionnaire. Hypothesis was tested using 2x2 Anova.This research found that performance of student have participation budgeting higher than students haven’t participation budgeting on decentralization systems (p-value = 0.018), decentralization influenced relationship between participation budgeting with performance (p-value = 0.026).
PELATIHAN HARDINESS ANGGOTA KARANG TARUNA SEDYA BHAKTI UNTUK PENGEMBANGAN DESA WISATA EDUKASI Hadi Suyono; Muhammad Nur Syuhada; Sumaryanto Sumaryanto
Jurnal Pemberdayaan: Publikasi Hasil Pengabdian Kepada Masyarakat Vol. 4 No. 3 (2020)
Publisher : Universitas Ahmad Dahlan, Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/jp.v4i3.2802

Abstract

Pelatihan merupakan tindakan efektif membangun kepribadian hardiness pada anggota karang taruna Sedya Bhakti. Tujuan dari program pelatihan ini adalah menumbuhkan  pribadi anggota Karang Taruna Sedya Bhakti yang tangguh dalam rangka mengembangkan desa wisata edukasi. Metode yang digunakan merupakan pelatihan untuk meningkatkan hardiness. Caranya adalah  melatih peserta mampu mengelola stres secara efektif, melatih kemampuan pemecahan masalah dan berfikir secara kreatif sehingga dapat membentuk kepribadian hardiness. Dalam pelatihan ini ada  15 anggota karang taruna  Sedya Bhakti yang  berpartisipasi dengan rentang usia 20 hingga 25 tahun.  Jenjang pendidikan anggota karang taruna Sekolah Menengah Atas  dan Strata 1. Hasil dari pelatihan ini diolah menggunakan analisa komparasi ujit-T dengan membandingkan tingkat hardines peserta sebelum dan sesudah pelatihan. Hasil yang diperoleh dengan nilai t sebesar -3,780 yang berarti terjadi peningkatan hardiness perserta setelah mengikuti kegiatan. Adanya peningkatan hardiness anggota karang taruna Sedya Bhakti dapat sebagai bekal utama  menjalankan program pengembangan desa wisata edukasi secara mandiri.
PENGARUH SKILL, PENGETAHUAN, DAN KARAKTERISTIK TERHADAP MINAT MAHASISWA AKUNTANSI UNTUK MENEMPUH PENDIDIKAN PROFESI AKUNTANSI Tika Ratnawati; Sumaryanto Sumaryanto
Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Vol. 2 No. 1 (2013)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/j.reksa.v2i1.17

Abstract

Professional education is organized additional education after studying Strata one with intent to obtain a degree accountant, which aims to produce graduates who master the skill of the accounting profession and provide professional accounting competence. The main causes of accounting graduate students want to go to the Accounting Profession (PPAK) due to the various motivations they have. The purpose of this research is to investigate the influence of skills, knowledge, and characteristics of students interest in accounting for the accounting profession was educated at the University of Ahmad Dahlan Yogyakarta. Samples taken in this study using purposive sampling of students majoring in accounting semester V and VII, which already took a course auditing. The sample in this study 137 respondents Ahmad Dahlan University students. Variable are of interest to accounting students studying accountancy profession, skill, knowledge, and characteristics. Analysis using multiple regression analysis technique. Results of multiple regression analysis shows the level of the coefficient of determination (adjusted R2) of 0.050. This is the high percentage of variable skill, knowledge, and characteristics in explaining the variables of interest to accounting students studying accountancy profession at 5% and the remaining 95% is explained by variables or other factors outside the study. Based on the regression F test to prove that there skiil influence, knowledge, and characteristics significantly to the interest of students studying accounting for the accounting profession is shown by the F probability value <α (0.05). Testing individuals (t test on regression) provide empirical evidence that the skills and knowledge that do not affect the interest of students to study accountancy profession dedicated to the probability value t> α (0.05), whereas only characteristics affect student interest in accounting for studying the accounting profession is shown by the probability value t> α (0.05).
PENGARUH KECERDASAN EMOSIONAL, KECERDASAN SPIRITUAL, PERILAKU BELAJAR, DAN LINGKUNGAN BELAJAR TERHADAP TINGKAT PEMAHAMAN AKUNTANSI DENGAN PERKEMBANGAN TEKNOLOGI SEBAGAI VARIABEL PEMODERASI Meitha Tyas Utami; Sumaryanto Sumaryanto
Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Vol. 2 No. 2 (2013)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/j.reksa.v2i2.21

Abstract

The level of student understanding of accounting is not only measured by  the intelligence but also the emotional intelligence can be measured, spiritual intelligence, learning behavior, and the learning environment in this study is an independent variable. While the dependent variable is the level of understanding of accounting. Added moderating variable is the development of technology. The study sample of 180 accounting students UGM, STIE YKPN, UPN Veteran Yogyakarta, and UAD taken using purposive sampling technique. Data analysis techniques used in this study is a linear regression, moderated regression analysis, and the Chow test. Result of research indicate that emotional intelligence, spiritual intelligence, behavioral learning, and the learning environment does not affect the level of understanding of accounting, which means that the hypothesis first, second, third, and fourth is unacceptable. In addition, the MRA test results and test results show that the Chow technological developments do not strengthen the relationship between emotional intelligence, spiritual intelligence, behavioral learning, and the learning environment to the level of understanding of accounting, which means that the hypothesis fifth, sixth, seventh, and eighth is not acceptable.
PENGARUH MOTIVASI DAN MENTAL BERWIRAUSAHA TERHADAP MINAT MAHASISWA AKUNTANSI UNTUK BERWIRAUSAHA STUDI PADA MAHASISWA UNIVERSITAS AHMAD DAHLAN Alvian Dhian Agung; Sumaryanto Sumaryanto
Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Vol. 4 No. 1 (2015)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/j.reksa.v4i1.39

Abstract

Effect of entrepreneurship education has been considered as one of the important factors to grow and develop interest in entrepreneurship among students. With the influence of entrepreneurship education, required an understanding of how to foster young entrepreneur potential while still in college. Several previous studies mention that the student interest in entrepreneurship is the source for the birth of future entrepreneurs. The researchers using purposive sampling. The samples used in this study were 45 students majoring in Accounting active in the UAD (Ahmad Dahlan University), class of 2009 who have followed the entrepreneurship courses given, and active semester 2013/2014. Source of data obtained from questionnaires, and then analyzed using analysis techniques using multiple linear analysis techniques and tested with the F test and t test. From the test results we concluded that the resulting regression analysis to determine the effect of motivation on student interest in accounting for entrepreneurship, and entrepreneurship does not affect the mental accounting student interest in UAD for entrepreneurship.
PENGARUH KOMITMEN PROFESIONAL, KOMITMEN ORGANISASIONAL, DAN BUDAYA ORGANISASI TERHADAP KEPUASAN KERJA AKUNTAN PENDIDIK, STUDI KASUS PADA UNIVERSITAS DI YOGYAKARTA Yuni Wulandari; Sumaryanto Sumaryanto
Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Vol. 4 No. 2 (2015)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/j.reksa.v4i2.162

Abstract

The purpose of this research examines for the influences of professional commitment, organizational commitment, and organization culture to the satisfaction of work. The population of this research are the educationalist accountants (the lecturers who have an accountant professional’s degree) from some of universities in Yogyakarta. This research takes samples by using quizioner. The technique of sample’s taking use purposive sampling for the population that has been chosen with responden’s requirement based on those requirement, there are 45 respondents as the sample from 7 universitas in Yogyakarta. Based on the result of analysis, it could be cocluded that the professional commitment and organizational commitment do not give influence to the work;s satisfaction of educatinalist accountants. Otherwise, the organization culture give influence to the work’s satisfaction of educationalist accountants.
Pengaruh Sikap, Norma Subjektif, dan Kontrol Keperilakuan yang Dirasakan Terhadap Niat Mahasiswa Akuntansi Untuk Menjadi Wirausaha Studi Pada Universitas Ahmad Dahlan Yogyakarta Indriyadi Indriyadi; Sumaryanto Sumaryanto
Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Vol. 1 No. 2 (2012)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/j.reksa.v1i2.276

Abstract

The research to know influence of attitude, subjective norm, and perceived behavioral control to intention accountancy student become entreprenur. The population is accountancy student at Ahmad Dahlan University. Researcher to use purposive sampling with 40 responden. The result of the research that attitude and subjective norm did't significan influence to accountancy student become entrepreneur. Felt behavior supervision influence to accountancy student at Ahmad Dahlan University become entrepreneur.
What Determines Students’ Performance in Introductory Accounting Classes? A Mixed Method Sartini Wardiwiyono; Sumaryanto Sumaryanto
Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Vol. 9 No. 1 (2022)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/jreksa.v9i1.5819

Abstract

This study investigated factors determining students' performance in the Introductory Accounting classes. It was carried out using a mixed-method approach. Three research hypotheses based on the results of prior studies were tested using regression analysis. Additionally, a qualitative approach using thematic analysis was used to identify factors influencing students' performance. The study involved 90 students who were selected using the purposive sampling method. Secondary data related to those students were gathered through a documentation procedure, whereas primary data were obtained through interviews and observation involving those sample students. The results of the quantitative analysis showed that motivation had a positive impact on students' performance in Introductory Accounting classes. It was also observed that female students had better performance than male students. However, this study did not find accounting educational background as a significant variable in determining students' performance. For the thematic analysis, the study observed nine factors influencing the students' performance in Introductory Accounting classes. Those factors were related to lecturers, learning method, classroom, family background, references, assignments, tutor,  and group study. This study contributes to the upward literature in accounting education. It also provides an insight for the Accounting Study Program in higher education institutions in designing accounting curricula, for lecturers in designing learning processes, and for accounting students in understanding the determinants of their performance.
Co-Authors Alvian Dhian Agung Fegi Wulan Ayuningrum Hadi Suyono Indriyadi Indriyadi Meitha Tyas Utami Muhammad Nur Syuhada Muhammad Safar Nasir Sartini Sartini Tika Ratnawati Ulinnuha Yudiansa Putra Yuni Wulandari