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All Journal Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Riset Akuntansi dan Keuangan PRIVE: Jurnal Riset Akuntansi dan Keuangan INVENTORY: JURNAL AKUNTANSI EQIEN - JURNAL EKONOMI DAN BISNIS Jurnal Aplikasi Akuntansi Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Journal of Applied Islamic Economics and Finance
Sri Widodo
Universitas PGRI Yogyakarta
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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APAKAH GOOD UNIVERSITY GOVERNANCE BERHUBUNGAN DENGAN RELIGIUSITAS MAHASISWA? lulu amalia nusron; sri widodo; dekeng setyo budiarto
Jurnal Ilmiah Ekonomi Dan Bisnis Vol. 16 No. 2 (2019)
Publisher : Universitas Lancang Kuning

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31849/jieb.v16i2.2326

Abstract

Abstrak: Universitas yang dipercaya oleh masyarakat harus memiliki tanggung jawab moral terhadap etika dan perilaku mahasiswa yang lulus. Sebagai bagian dari tanggung jawabnya kepada masyarakat, universitas harus memiliki tata kelola yang baik dan menghasilkan lulusan yang berkualitas. Penelitian ini bertujuan untuk menguji hubungan good university governance yang diproksi dengan nilai akreditasi dengan tingkat religiusitas mahasiswa baik religiusitas intrinsik maupun ekstrinsik. Penelitian ini menggunakan 123 sampel dari mahasiswa aktif jurusan Akuntansi yang memiliki akreditasi A dan B. Penelitian ini adalah penelitian kuantitatif dengan purposive sampling sebagai teknik pengambilan sampel. Hasil penelitian menunjukkan bahwa ada perbedaan tingkat religiusitas berdasarkan tata kelola universitas yang baik. Semakin baik manajemen pendidikan tinggi, semakin tinggi religiositas siswa. Penelitian ini mengimplikasikan bahwa perguruan tinggi tidak hanya menghasilkan lulusan yang memiliki kecerdasan tinggi tetapi juga lulusan yang memiliki religiusitas yang baik. Kata kunci: tata kelola universitas, religiusitas intrinsik, religiusitas ekstrinsik, akreditasi. Abstract: The University that is trusted by the community should have a moral responsibility on students ethics and behavior who are graduated. As part of its responsibility to the community, universities must have good governance and produce quality graduates. This study aims to examine the relationship of good university governance that is proxied by the value of accreditation with the level of student religiosity both intrinsic and extrinsic religiosity. This study uses 123 samples from active students majoring in Accounting who have accreditation A and B. This research is a quantitative study with purposive sampling as a sampling technique. The results of the study show that there are differences in the level of religiosity based on good university governance. The better management of higher education, the higher the religiosity of students. This research implies that universities should not only produce graduates who have high intelligence but also graduates who have good religiosity. Keywords: good university governance, intrinsic religiosity, extrinsic religiosity, accreditation.
SDM sebagai Determinan Pengukuran Efisiensi Puskesmas (Studi pada Puskesmas di Kabupaten Bantul, Yogyakarta) Sri Widodo; ratna purnama sari
PRIVE: Jurnal Riset Akuntansi dan Keuangan Vol. 3 No. 1 (2020): Maret
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Islam Majapahit

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Abstract

The purpose of this research is to examine the efficiency level of non-inpatient public health centers (puskesmas) in Bantul Regency. A total of 11 puskesmas are used to be sample in this research. Efficiency is a comparison of inputs with outputs where input uses in this research are the number of human resources both health and non health staff, while the output uses in this research are the number of patient visits, the number of dengue cases and the number of diarrhea cases. Data is processed using Input-based Variable Return to Scale Data Envelopment Analysis (DEA) where the puskesmas can only control the amount of input. The DEA results show that only 4 puskesmas were declared efficient while the rest were not. The majority of puskesmas in Bantul Regency are considered inefficient in placing human resources so that it is excessive in terms of numbers serving patients and handling cases that occur.
Determinan Keberhasilan UMKM Berbasis Ekonomi Kreatif di Kabupaten Bantul Sri Widodo; Afri Ovita
INVENTORY: JURNAL AKUNTANSI Vol 5, No 2 (2021)
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/inventory.v5i2.10650

Abstract

Micro, small and medium enterprises are one of the economic sectors that have a significant role in the country's economy, and Indonesia is no exception. In Indonesia, MSMEs have a role in increasing the country's Gross Domestic Product (GDP) and absorbing labor which can reduce unemployment. The purpose of this study was to determine the effect of using accounting information, business capital, and business age on the success of creative economy-based SMEs in Bantul Regency. The sample in this study was selected by purposive sampling, as many as 197 respondents. The analysis technique used in this study uses multiple linear regression analysis. The results of the study prove that the use of accounting information and business age have an effect on business success, while business capital has no effect on business success. The implications of this research are for MSMEs to increase the use of accounting information and maximize the use of business capital
PENGARUH LITERASI KEUANGAN, MODAL MANUSIA, DAN FINANCIAL TECHNOLOGY TERHADAP KINERJA UMKM DI KABUPATEN SLEMAN Reza Wulan Sari; Sri Widodo
Eqien - Jurnal Ekonomi dan Bisnis Vol 11 No 02 (2022): EQIEN- JURNAL EKONOMI DAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Dr Kh Ez Mutaqien

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34308/eqien.v11i02.926

Abstract

This study was conducted to determine the effect of financial literacy, human capital, and financial technology on the performance of MSMEs in Sleman Regency. In addition, this study was also conducted to reveal whether financial literacy, human capital, and financial technology can increase the income of MSMEs. The research method used in this study is a quantitative approach using a questionnaire as a research instrument and focusing on the object of 100 culinary SMEs in the Sleman Regency area. The tests used in this study include the Multiple Linear Regression Test conducted using SPSS. The results of this study indicate that financial literacy, human capital, and financial technology have a significant effect on the performance of MSMEs in Sleman Regency. This is indicated by the SPSS calculation with the significance value of each variable <0.05.
Determinan Pencegahan Fraud dalam Pengelolaan Keuangan Desa Sri Widodo; Novia Putri Cahyaningrum
Jurnal Riset Akuntansi dan Keuangan Vol 11, No 1 (2023): Jurnal Riset Akuntansi dan Keuangan. April 2023 [DOAJ dan SINTA Indexed]
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v11i1.47621

Abstract

Abstrak. Penelitian ini bertujuan untuk mengetahui pengaruh kompetensi sumber daya manusia, sistem pengendalian internal, whistleblowing system, dan moralitas aparatur desa terhadap pencegahan fraud dalam pengelolaan keuangan desa. Penelitian ini dilakukan pada 30 kalurahan di lima kapanewon yang berada di Kabupaten Sleman dengan sampel penelitian yang digunakan berjumlah 105 responden. Teknik penarikan sampel yang digunakan menggunakan teknik purposive sampling. Jenis data yang digunakan adalah kuesioner yang disebar kepada responden secara langsung. Teknis analisis data yang digunakan adalah analisis regresi linier berganda dengan menggunakan IBM SPSS 25. Hasil penelitian menunjukkan bahwa kompetensi sumber daya manusia, sistem pengendalian internal, whistleblowing system, dan moralitas aparatur kalurahan berpengaruh positif terhadap pencegahan fraud dalam pengelolaan keuangan desa.Kata kunci. Kompetensi; pengendalian internal; whistleblowing; moralitas; fraud.
PENGARUH KECERDASAN EMOSIONAL, PERILAKU BELAJAR, DAN MINAT BELAJAR TERHADAP TINGKAT PEMAHAMAN AKUNTANSI MAHASISWA DI YOGYAKARTA: THE EFFECT OF EMOTIONAL INTELLIGENCE, LEARNING BEHAVIOR, AND LEARNING INTEREST ON STUDENT ACCOUNTING UNDERSTANDING LEVEL IN YOGYAKARTA Anjar Prastika; Sri Widodo
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 4 No. 2 (2023): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.4.2.259-270

Abstract

The level of understanding of accounting is very important because it can know the knowledge that has been obtained during lectures to equip it to become an accountant so that it can carry out the role of the accounting profession in the business world. This study aims to determine the effect of emotional intelligence, learning behavior, and interest in learning on the level of understanding of accounting in students. Data collected in research throught online questionnaires. Sampling used a purposive sampling technique with the criteria of accounting students in semester 7 whose accounting study program has been accredited A and Unggul; taking or has taken courses in introduction to accounting, intermediate financial accounting, advanced financial accounting, auditing, and accounting theory. The sample of this study was 113 active students of the Accounting Study Program at UPY, UTY, UMY, UMBY, UAJY, UII, UST, UGM, UNY, UPNVY, and STIE YKPN Yogyakarta. Data analysis techniques using multiple linear regression models. This study shows that emotional intelligence affects the level of understanding of accounting, while learning behavior and interest learning do not affect the level of understanding of accounting
Determinan Kualitas Laporan Keuangan Pemerintah Daerah : Investigasi Pemerintah Kota Yogyakarta : Determinants of the Quality of Regional Government Financial Reports: Investigation of the Yogyakarta City Government Widodo, Sri; Afriany, Arista Natia; Sari, Monika Kurnia
Journal of Applied Islamic Economics and Finance Vol. 5 No. 1 (2024): Journal of Applied Islamic Economics and Finance (Oktober 2024)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/jaief.v5i1.5608

Abstract

In realizing good governance, regional governments need to continuously strive to increase transparency and accountability in regional financial management. The concrete manifestation of these efforts is the preparation of quality financial reports. However, in this modern era, various cases are still encountered, so this issue is still an interesting topic to review. This research is aimed at examining the determinants of the quality of financial reports in the Yogyakarta City government. This type of research is quantitative research with a research population covering 28 SKPDs in Yogyakarta City. The sampling technique uses a purposive sampling method with a sample size of 102 SKPD officials in Yogyakarta City. The data test tool uses SPSS version 21. According to the data test, government accounting standards and the use of information technology have a significant positive effect on the quality of local government financial reports, while source competency human resources have no effect on the quality of local government financial reports.
THE ENTREPRENEURSHIP ABILITY AS THE KEY TO FINANCIAL MANAGEMENT Widodo, Sri; Khairunnisa, Kafita Lathifatul; Handono, Wiyasto Dwi; Purnama, Hari
Jurnal Aplikasi Akuntansi Vol 9 No 2 (2025): Jurnal Aplikasi Akuntansi, April 2025
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jaa.v9i2.600

Abstract

Penelitian ini menginvestigasi kemampuan kewirausahaan yang terdiri dari pengetahuan keuangan, sikap keuangan, dan kepribadian keuangan terhadap perilaku manajemen keuangan di UMKM Sentra Kerajinan Gerabah Kasongan, Bantul, dengan menggunakan teori perilaku terencana sebagai kerangka teoritis. Survei dilakukan terhadap 100 pengrajin gerabah secara acak untuk mengumpulkan data. Analisis regresi linier berganda digunakan untuk menguji hubungan antara variabel-variabel pengetahuan keuangan, sikap keuangan, kepribadian keuangan, dan perilaku manajemen keuangan. Hasil menunjukkan bahwa pengetahuan keuangan, sikap keuangan, dan kepribadian keuangan berkontribusi signifikan terhadap perilaku manajemen keuangan pengrajin gerabah. Pengrajin gerabah dengan pengetahuan keuangan yang lebih baik, sikap keuangan yang positif, dan kepribadian keuangan yang proaktif cenderung memiliki praktik manajemen keuangan yang lebih baik. Temuan ini menggarisbawahi pentingnya aspek-aspek psikologis dan pengetahuan dalam membentuk perilaku keuangan, terutama dalam konteks industri mikro seperti kerajinan gerabah. Implikasi praktisnya mencakup perlunya pendekatan pendidikan keuangan yang lebih holistik yang tidak hanya fokus pada peningkatan pengetahuan tetapi juga memperhatikan pengembangan sikap dan kepribadian keuangan yang sehat. Penelitian ini memberikan landasan yang kuat bagi pengembangan strategi pendidikan dan intervensi yang bertujuan untuk meningkatkan manajemen keuangan dan kesejahteraan keuangan di kalangan pengrajin gerabah dan sektor mikro lainnya.
Co-Authors Afri Ovita Afriany, Arista Natia Anjar Prastika Binawati, Enita Budiarto, Dekeng Setyo Endang Wahyuni Endang Wahyuni Handono, Wiyasto Dwi Hari Purnama, Hari Khairunnisa, Kafita Lathifatul Lulu Amalia Nusron Maharani, Ria Resti Novia Putri Cahyaningrum Rahayu, Septi Budi Ratna Purnama Sari Reza Wulan Sari Sari, Monika Kurnia