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All Journal Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang Jurnal Tirtayasa Ekonomika (Tirtayasa Economica Journal) The Indonesian Journal of Accounting Research
Ahmad Rudi Yulianto
Universitas Islam Sultan Agung
Economics, Econometrics & Finance Social Sciences

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PENGARUH TINGKAT PENDIDIKAN, PENDAPATAN, GENDER, DAN TEMPAT TINGGAL TERHADAP AKUNTANSI RUMAH TANGGA Ahmad Rudi Yulianto; Bekti Syahputra
MAKSIMUM Vol 8, No 2 (2018): Articles
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/mki.v8i2.5166

Abstract

Berdasarkan data dari Kementerian Agama di tahun 2014, 1 dari 10 pernikahan di Indonesia berakhir dengan perceraian karena  faktor  ekonomi.  Sedangkan  hasil  penelitian  Vidisha  (2016)  menyimpulkan praktik  akuntansi  rumah  tangga  belum  mendapat  perhatian  besar  di   kalangan  ilmuwan  akuntansi,  Vidisha juga berpendapat masih sedikit yang mengetahui bagaimana  akuntansi digunakan di  rumah tangga.Atas dasar penelitian terdahulu peneliti memberi judul pengaruh tingkat pendidikan, pendapatan, gender, dantempat tinggal terhadap akuntansi rumah tangga. Tujuan penelitian mengeksplorasipenelitian-penelitian terdahulu yang terkait faktor-faktor yang membahas tentang akuntansi rumah tangga dan menerangkan beberapa  variabel  yang  hampir  sama,diantaranya tentang pengaruh tingkat pendidikan, tingkat pendapatan, gender, dan tempat tinggal terhadappenerapan akuntansi rumah tangga.Populasi penelitian di kampus Unissula  Semarang,  dengan  sampel sebanyak 42 orang responden. Jenis penelitian menggunakan explanatory research, pengumpulan datamenggunakan kuesioner yang diuji validitas dan reliabilitasnya. Metode analisis data menggunakan uji regresilinier berganda, berserta uji hipotesisnya yang sebelumnya diuji dengan uji asumsi klasik (normalitas,multikolinearitas dan heterokedastisitas).Hasil  pengolahan  data  diperoleh,  tingkat  pendidikan,   tingkat   pendapatan   dan   genderberpengaruh tehadap akuntansi rumah tangga, sedangkan variabel tempat tinggal tidak berpengaruh tehadapakuntansi rumah tangga.
PENGARUH KEJELASAN SASARAN ANGGARAN, PENGENDALIAN AKUNTANSI DAN SISTEM PELAPORAN TERHADAP AKUNTABILITAS KINERJA PEMERINTAH KABUPATEN PATI Ahmad Rudi Yulianto; Osmad Muthaher
Tirtayasa Ekonomika Vol 14, No 2 (2019)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jte.v14i2.6478

Abstract

The purpose of this study is to knowing the effect of clarity of budget targets, effectiveness of accounting controlsand reporting systems on the performance accountability of government agencies in Semarang city. This study took a sample with convenience sampling techniques in 24 service offices of semarang city with multiple linear regression analysis method. Based on the results of the analysis it can be concluded that the variables of budget target clarity significantly influence the performance accountability of government agencies, the effectiveness of accounting control variables have a significant effect on the performance accountability of government agencies and the reporting system has a significant effect on the performance accountability of government agencies.
The Implementation of Accounting Conservatism Principles Devi Permatasari; Ahmad Rudi Yulianto
The Indonesian Journal of Accounting Research Vol 23, No 1 (2020): IJAR January 2020
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.455

Abstract

This research investigates the influence of Company Growth, Investment Opportunity Set (IOS), and Managerial Ownership toward the application of accounting conservatism principles at mining companies listed in Indonesia Stock Exchange (IDX). This research used secondary data from IDX in 2014-2016. The sample of this research used purposive sampling technique. Based on purposive sampling method, the number of the samples were 21 companies. The data analysis technique used multiple linier regression analysis. The results of this research show that company growth and managerial ownership has negative influence toward accounting conservatism principle, meanwhile investment opportunity set has positive influence toward the application of accounting conservatism principle.
Co-Authors Bekti Syahputra Devi Permatasari Osmad Muthaher