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PENGARUH GENDER TERHADAP PERBEDAAN SPESIFIC VALUES PADA MAHASISWA AKUNTANSI
Purnamasari, Dian Indri
Benefit Volume 12 No 1 Juni 2008
Publisher : Universitas Muhammadiyah Surakarta
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The problems concerning to the ethics in auditing profession is closely related to the values of the individuals involving in the profession. The study aimsat finding empirical evidences whether there is the difference in the specific values of the female and male students of accounting. The results of the analysisof independent sample t-test indicate that there is the difference in specific values between the female and male students of accounting. In other words, the gender gives impact to the difference in the specific values of the male students of accounting. Further analysis indicates that in fact the difference in the  specificvalues is caused by the presence of the impact of gender on the aesthetic values, while individual, social and theoretical values between the female and male students of accounting are the same or do not have any impact on the individual,social and theoretical values.
Analisis Faktor-faktor yang Mempengaruhi Keefektifan Pengembangan Sistem Informasi
Purnamasari, Dian Indri
Jurnal Widya Manajemen & Akuntansi Vol 4, No 2 (2004)
Publisher : Fakutas Ekonomi Unika Widya Mandala Surabaya
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At present technology is rapidly advancing. It is accompanied by the development of the technology based information system. The development of the information system requires various supporting factors, which are among others the participation of users. This study examines the participation of users, communication of users, top management involvement, complexity of systems, and structure of organizations have influence the successful information system development. The analysis indicates that the participation of users, communication of users, complexity of systems, and structure of organizations statistically did not influence the successful information system development and top management involvement statistically influenced the successful information system development.
PENGARUH GENDER TERHADAP PERBEDAAN SPESIFIC VALUES PADA MAHASISWA AKUNTANSI
Purnamasari, Dian Indri
Benefit: Jurnal Manajemen dan Bisnis Benefit : Kumpulan Makalah Diskusi Dosen FE UMS Volume 12 No 1 Juni 2008
Publisher : Universitas Muhammadiyah Surakarta
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DOI: 10.23917/benefit.v12i1.1277
The problems concerning to the ethics in auditing profession is closely related to the values of the individuals involving in the profession. The study aimsat finding empirical evidences whether there is the difference in the specific values of the female and male students of accounting. The results of the analysisof independent sample t-test indicate that there is the difference in specific values between the female and male students of accounting. In other words, the gender gives impact to the difference in the specific values of the male students of accounting. Further analysis indicates that in fact the difference in the  specificvalues is caused by the presence of the impact of gender on the aesthetic values, while individual, social and theoretical values between the female and male students of accounting are the same or do not have any impact on the individual,social and theoretical values.
THE INFLUENCE OF TAXATION KNOWLEDGE AND TAX AWARENESS ON UMKM TO TAXPAYER COMPLIANCE IN THE SPECIAL PROVINCE OF YOGYAKARTA
Negara, Hari Kusuma Satria;
Purnamasari, Dian Indri
RIMA - Research In Management and Accounting Vol 1, No 2 (2018): December
Publisher : Faculty of Business, Widya Mandala Catholic University Surabaya, Indonesia
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DOI: 10.33508/rima.v1i2.2594
The aim of this research to examine whether there is an influence of Taxation Knowledge and Tax Awareness on UMKM to Taxpayer Compliance in the Special Province of Yogyakarta. By using the mail survey method, in the period of the study, respondents who returned and were ready to be analyzed were 163 respondents, namely entrepreneurs or UMKM taxpayers in Yogyakarta. All respondents according to the criteria required in this study and ready to be analyzed, namely having NPWP, UMKM turnover, final income tax payment of 1%, and domiciled in Yogyakarta. The results showed that there was no effect of tax knowledge variables on tax compliance, but there was an effect of tax awareness variables on tax compliance.
THE IMPACT OF MANAGEMENT INFORMATION SYSTEM ON ORGANIZATIONAL PERFORMANCE WITH THE COMPOSITION OF TOP MANAGEMENT AS THE MODERATING VARIABLE
Purnamasari, Dian Indri;
Hindria, Ratna
RIMA - Research In Management and Accounting Vol 1, No 1 (2018): June
Publisher : Faculty of Business, Widya Mandala Catholic University Surabaya, Indonesia
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DOI: 10.33508/rima.v1i1.2575
The present research aims to study the impact of management information system on the performance of organization with the composition of top management as the moderating variable. The research objects are heads of university management, both state and private. The hypothesis testing was performed using Moderated Regression Analysis. The test results showed that the management information system positively affects the universities’ organizational performance. This means that the better the management information system, the higher the performance of a university. The composition of top management has no effect as the moderating variable between MIS and university performance. Thus, the composition of the top management does not reinforce the influence of management information system on the performance of organizations (universities).
PENGARUH PARTISIPASI TERHADAP EFEKTIFITAS STSTEM INFORMASI DENGAN PENGALAMAN KERJA SEBAGAI VARIABEL PEMODERASI
Purnamasari, Dian Indri
Jurnal Riset Akuntansi dan Keuangan Vol 1, No 1 (2005): Jurnal Riset Akuntansi dan Keuangan
Publisher : Fakultas Bisnis UKDW
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DOI: 10.21460/jrak.2005.11.111
lnformation system will never run cource, but requires support from thte users participation. The users participation in the development of the informotion systems expected can give the efectivity -from information system that is reflected on the users satisfaction. This study does not only examine the relationship between the users participation and the users satisfoction in the development of the information system, but also enhancing the job experience as moderating variable. The objective of this study is to find empirical evidence whether the job experience give a significant impact to the moderating variable in the relationship between the users participation and the users satisfaction in the development of the information system. The analysis indicated that the job experience statistically influenced the relationship between the users porticipation and the users satisfaction in the development of the informationsystemKeywords : The users participation, The users satisfaction, The job experience.
FAKTOR-FAKTOR YANG MEMPENGARUHI KEPUASAN KERJA AKUNTAN
Purnamasari, Dian Indri
Jurnal Riset Akuntansi dan Keuangan Vol 4, No 1 (2008): Jurnal Riset Akuntansi dan Keuangan
Publisher : Fakultas Bisnis UKDW
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DOI: 10.21460/jrak.2008.41.140
The aim of this research is to find empirically the influence of workfamily con/lict, organizational culture, organizational commitment, ond leadership on accountant work satisfaction.'The respondents on this reseorch are drawn from all public occountant and accounting lecturer in Yogtakmta. The results show work family conflict and organizational culture does not influence accountant work satisfaction, however organizational commitment and leadership inJluence accountant work satisfactionKeywords : Work-family conflict, comitment, leadership, accotmtant
PENGARUH GENDER TERHADAP PERBEDAAN SPESTFIC VALUES PADA MAHASISWA AKUNTANSI
Purnamasari, Dian Indri
Jurnal Riset Akuntansi dan Keuangan Vol 3, No 2 (2007): Jurnal Riset Akuntansi dan Keuangan
Publisher : Fakultas Bisnis UKDW
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DOI: 10.21460/jrak.2007.32.135
Ihe problans concerning to the ethics in auditing profession is closely related to ihe values of the individuals involving in the profession. The study aims at finding empirical eyidences whiher *eie * the differau in tlrc specific vahrcs of the female and male students of accounting. Lhe results of the analysis of independent sample t-test indicate that there is the difference in specific values between the female and nale sAdq* of accumting. In other words, the gender gives impact tothe difiaance in the specific values of the male students of accounting. hrths ualysis hdicates ttut in fact the difference in the specific values is cansed by tlre presenge of the impact of gender on the aesthetic values, while fudividual, social and theoretical values between the fe- ,nale md male studqrts of accounting are the same or do not have any inryt ot the individual, social anitheoretical values.Keyryods : Yalues, Gender, Stadenrts of Accounting, Auditing.
Implikasi Signalling Theory atas Pengumuman Pembagian Dividend Cuts terhadap Reaksi Pasar
Dian Indri Purnamasari
Jurnal Akuntansi dan Bisnis Vol 6, No 1 (2006)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret
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DOI: 10.20961/jab.v6i1.39
There were so many dicussions about how divident can influence value of a firm that have to be considered. Many studies approved that divident announcement can cause security buying rise fastly, but there is reducing in security selling. The amount of divident sometimes apreciated by investor as a signal. The problem is: Is the divident-cuts announcement always apreciated by investors as a bad news, so their reaction is bad? Actually, market (investors) didn’t always react negatively agains divident-cuts announcement, and didn’t always apreciate it as a bad-signal. Market could see another information content behind the bottom line of divident-cuts announcement. Market did’t see information content from bottom line information only, but also from another information content that cause firm made a divident-cut policy.
Faktor-Faktor yang Mempengaruhi Kreativitas Akuntan Pendidik
Dian Indri Purnamasari
Jurnal Akuntansi dan Bisnis Vol 8, No 2 (2008)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret
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DOI: 10.20961/jab.v8i2.79
The existence of ethics problem in auditing profession indicates the need of accountant lecturer to actively involve on ethic values sharing to their student. At this point it is required for accountant lecturer to improve their creativity on teaching methods. The aim of this research is to examine the influence of organizational culture, personality, experience, and degree of intelegentia on accountant lecturer creativity.The result of analysis show that organizational culture in which consist of birocracy and sportivity, personality, and experience influence accountant lecturer creativity. However inovative organizational culture degree of intelegentia and gender do not influence accountant lecturer creativity.