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All Journal Jurnal Ilmiah Akuntansi dan Bisnis International Journal of Humanity Studies (IJHS) LLT Journal: A Journal on Language and Language Teaching Jurnal Akuntansi Jurnal Manajemen dan Bisnis Kajian Bisnis STIE Widya Wiwaha Management and Sustainable Development Journal Jurnal Manajemen dan Bisnis Abdimas Altruis: Jurnal Pengabdian Kepada Masyarakat Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik IMPACTS: International Journal of Empowerment and Community Services Jurnal Akuntansi dan Governance Andalas Journal of Business and Information System

Firma Sulistiyowati

Universitas Sanata Dharma

Author-ID : 3499597

Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Social Sciences Other

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ANALISIS POTENSI PAJAK DAN RETRIBUSI DAERAH KABUPATEN SLEMAN TAHUN 2006 – 2010 Andreas Suryo Adi; Firma Sulistiyowati
Jurnal Ilmiah Akuntansi dan Bisnis Vol 8 No 2 (2013)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (454.898 KB)

ABSTRACTThe research aimed to determine: the level of effectiveness of each local tax and retribution, the growth rate of each local tax and retribution, the level of contribution of each local tax and retribution toward total local taxes and retributions at Sleman Regency year 2006 – 2010 and each condition of local taxes and retributions calculated with potential matrix (whether included in the prime, potential, developing or underdeveloped category) at Sleman Regency. The type of this research was case study. The data were taken by doing interview and documentation. The techniques of the data analysis were calculating effectiveness ratio, growth ratio, contribution ratio, and potential matrix. The result of this research showed that the effectiveness level of each local tax and retribution revenue was more than 100%, but there were still four local retributions which were under 100%. The growth rate of each local tax and retribution was positive but there were three types of local retributions that were negative. The level of contributions in each tax toward local taxes were not potential but there were two kinds of local taxes that were potential, and for the local retributions, there were four local retributions which were in potential category. Excluding those four, the retributions were not potential. In potential matrix, there were two types of local taxes and four types of local retribution in prime category.Keywords: contribution, effectiveness, growth rate, local tax, potential matrix, retribution

PENDAMPINGAN PENYUSUNAN LAPORAN KEUANGAN LEMBAGA KESEJAHTERAAN SOSIAL ANAK YAYASAN HAMBA Fr. Reni Retno Anggraini; Ilsa Haruti Suryandari; Firma Sulistiyowati
ABDIMAS ALTRUIS: Jurnal Pengabdian Kepada Masyarakat Vol 4, No 2 (2021): Oktober 2021
Publisher : Universitas Sanata Dharma

This community service activity aims to assist The Child Welfare Institution (LKSA) of the HAMBA Foundation in preparing financial statements. Based on the initial observations, this foundation has not prepared financial statements in accordance to Indonesian Accounting Standards about the presentation of non-profit financial statements. This foundation is supposed to present financial statement in accordance to accounting standard for non-profit organization. The activity of this community service begins with (1) identifying and understanding the existing business processes of The Child Welfare Institution of the HAMBA Foundation, (2) accounting principles and practices at The Child Welfare Institution of the HAMBA Foundation, (3) evaluating whether the financial statements that have been prepared are in accordance with the Accounting Standard for Financial statements in Indonesia, and (4) recommendations for improvement to improve the quality of financial statements. The results achieved from this community service are excel software for The Child Welfare Institution of the HAMBA Foundation. Thus, the foundation can make financial statements quickly and accountably. The recommendation for The Child Welfare Institution of the HAMBA Foundation is to continue using the software to compile the financial reports.

PENGARUH IMPLEMENTASI TATA KELOLA SEKTOR PUBLIK YANG BAIK TERHADAP KUALITAS ANGGARAN SKPD Firma Sulistiyowati
Kajian Bisnis Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Vol 30 No 2 (2022): JURNAL KAJIAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

The good financial management of local government related to good public governance. The good public governance will encourage the good financial statement in local government, including the quality of Satuan Kerja Perangkat Daerah (SKPD) budget. The aim of this research is to examine the influence of implementation good public governance upon the quality of SKPD budget. This research uses a quantitative approach with survey method. The data was gathered by questionnaire. The number of respondents in the research are 430 public servants (ASN) in Kabupaten/Kota/Provinsi Daerah Istimewa Yogyakarta (DIY), including Kabupaten Sleman, Kabupaten Bantul, Kabupaten Kulonprogo, Kabupaten Gunung Kidul, Pemerintah Kota Yogyakarta, and Pemerintah Provinsi DIY. The Techniqe of data analysis was used in this study is simple regression. The simple regression is a tool to analyze the effect of independent variable (implementation of good public governance) towards dependent variable (the quality of SKPDâ€™s budget). The result of this study shows that the implementation of good public governance in Kabupaten/ Kota/Provinsi DIY influences the quality of SKPD budget.

NIAT APARATUR SIPIL NEGARA (ASN) UNTUK MELAKUKAN WHISTLE-BLOWING: PENGARUH KOMITMEN ORGANISASI, PERSONAL COST, DAN REWARD Agustina Putri Pertiwi Widyanto; Firma Sulistiyowati
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 15 No. 2 (2020): JULI
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

This study investigates the influence of organizational commitment and personal cost on civil servant’s intention to do whistle-blowing with reward as moderating variable. To collect the data, this study uses survey method. The 64 civil servants at BPK Lampung Office become respondents of this study who are chosen through purposive sampling method. The Partial Least Square is used to analyze the quantitative data. The findings of the study indicate that organizational commitment gives influence on civil servants to do whistle-blowing. Personal cost does not impact on civil servants to do whistle-blowing. Reward cannot enforce or lessen the influence of organizational commitment and personal cost on civil servants to do whistle-blowing.

Empowerment of Karang Taruna in the Kali Gajah Wong Tourism Village through Increasing Literacy and Financial Inclusion Christina Heti Tri Rahmawati; Ima Kristina Yulita; Firma Sulistiyowati; Aurelia Melinda Nisita Wardhani
IMPACTS: International Journal of Empowerment and Community Services Vol. 2 No. 2 (2023): IMPACTS: VOL. 2 NO. 2 SEPTEMBER 2023
Publisher : Faculty of Economics Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/impacts.v2i2.15968

Purpose This service activity raises the problems faced by the Kali Gajah Wong Tourism Village, where based on interviews with youth organizations as managers of the tourist village, so far the business financial management of this tourist destination has separated business and personal finances, but this has not been done regularly so it has not fulfilled the expected desires. from donors or the government who will increase capital. Therefore, financial management is important to develop this tourist destination. This mentoring activity aims to provide an understanding of financial literacy and inclusion so that tourist destination managers do not experience financial difficulties and can allocate income across various investment instruments. Methods - This activity was carried out using mentoring methods and continued sharing from the tourist village management. Result and discussions - The results of the assistance to the youth organization in the Kali Gajah Wong Tourism Village went smoothly and according to what had been planned, it went well and according to plan. The managers of this tourist village increasingly have a good understanding of financial literacy and inclusion and are able to separate personal and business finances, and can manage business finances more transparently. Conclusion – The implication of the results of this service activity is that it is hoped that tourist village managers can increase their understanding of financial literacy and inclusion so that they can improve business financial management and ultimately increase the income and welfare of the local community.

Good Government Governance Dan Kualitas Anggaran Fransisca Harpranisa Cahyani Ronanda; Firma Sulistiyowati
Jurnal Akuntansi dan Governance Andalas Vol 3 No 1 (2020)
Publisher : Universitas Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/jaga.v3i1.34

Penelitian ini bertujuan untuk menginvestigasi pengaruh good government governance terhadap kualitas anggaran. Penelitian ini dilakukan di Satuan Kerja Perangkat Daerah (SKPD) Pemerintah Kota Yogyakarta. Pendekatan yang digunakan dalam penelitian ini adalah pendekatan kuantitatif dengan metode survei. Survei dilakukan dengan penyebaran kuesioner kepada 201 orang pegawai yang berasal dari 55 SKPD di Pemerintah Kota Yogyakarta. Data penelitian ini dianalisis menggunakan regresi sederhana untuk mengetahui pengaruh variabel independen good government governance terhadap variabel dependen kualitas anggaran. Instrumen yang dipakai bersumber dari prinsip-prinsip good corporate governance dan aspek-aspek anggaran yang berkualitas. Hasil peneltitian ini menunjukkan bahwa penerapan good government governance berpengaruh terhadap kualitas anggaran SKPD di Pemerintah Kota Yogyakarta.

PENDAMPINGAN PENGELOLAAN KEUANGAN KOMUNITAS “POMP SEMBADA SLEMAN” Anggraini, Francisca Reni Retno; Suryandari, Ilsa Haruti; Sulistiyowati, Firma
ABDIMAS ALTRUIS: Jurnal Pengabdian Kepada Masyarakat Vol 6, No 2 (2023): Oktober 2023
Publisher : Universitas Sanata Dharma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24071/aa.v6i2.5349

This community service aims to help improve the empowerment of the Merpati Pos Sports Association (POMP) community in Sleman Regency, known as Sembada Sleman POMP through mentoring on good financial management. The implementation of the activity begins with (1) identifying and understanding the business processes that exist in this community, (2) the practice of financial recording that has been carried out so far, (3) evaluating the process of financial recording and the use of financial information as a basis for evaluation and planning, and (4) recommendations in the form of SOP proposals for financial records and the use of financial information as a basis for evaluation and planning activities. The results achieved from this community service are to develop Excel software for the SEMBADA SLEMAN POMP community so that they can make financial reports quickly and accountably and use financial information as material for evaluation and activity planning. The recommendation for the SEMBADA SLEMAN POMP community is to use the software in compiling financial reports. Servants will always be ready to assist when experiencing difficulties.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32477/jkb.v30i2.357

The good financial management of local government related to good public governance. The good public governance will encourage the good financial statement in local government, including the quality of Satuan Kerja Perangkat Daerah (SKPD) budget. The aim of this research is to examine the influence of implementation good public governance upon the quality of SKPD budget. This research uses a quantitative approach with survey method. The data was gathered by questionnaire. The number of respondents in the research are 430 public servants (ASN) in Kabupaten/Kota/Provinsi Daerah Istimewa Yogyakarta (DIY), including Kabupaten Sleman, Kabupaten Bantul, Kabupaten Kulonprogo, Kabupaten Gunung Kidul, Pemerintah Kota Yogyakarta, and Pemerintah Provinsi DIY. The Techniqe of data analysis was used in this study is simple regression. The simple regression is a tool to analyze the effect of independent variable (implementation of good public governance) towards dependent variable (the quality of SKPD budget). The result of this study shows that the implementation of good public governance in Kabupaten/ Kota/Provinsi DIY influences the quality of SKPD budget.

PENGARUH JEJARING BISNIS PEMIMPIN DAN JEJARING PEMIMPIN DENGAN PEMERINTAH, KEMAMPUAN MENYERAP PENGETAHUAN, DAN KEUNGGULAN KOMPETITIF UKMKM Sulistiyowati, Firma; Bambang Harnoto, L.; Hans Kristian, Vincentius; Seto Wicaksono, Vincentius
Kajian Bisnis Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Vol 33 No 1 (2025): JURNAL KAJIAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32477/jkb.v33i1.1061

This study aims to examine the influence of leaders' business networks and leaders' networks with the government in creating competitive advantage of Micro, Small and Medium Enterprises (MSMEs), moderated by Knowledge Absorption Ability. This research pays attention to the leader's individual attributes which are important factors and the leader's social network and its interaction with the leader's ability to absorb knowledge, taking the context in Indonesia, especially in Bantul district, Yogyakarta. This study uses a quantitative approach with a survey method, namely by distributing questionnaires. Respondents in this study were 88 owners of wooden batik or hand-written batik MSMEs in Bantul Regency, Yogyakarta Special Region (DIY). The sampling technique used was convenience sampling due to considerations of data availability and convenience for researchers. Partial Least Square (PLS) with Structural Equation Modeling (SEM) application is the data analysis technique used in this study. The results of this study show that leaders' business networks affect the competitive advantage of MSMEs in Bantul Regency. Meanwhile, leaders' network with the government has no effect on competitive advantage in Bantul. Leaders' ability to absorb knowledge does not significantly affect the relationship between leaders' business networks and MSME excellence. Likewise, the leader's ability to absorb knowledge weakens the relationship between the leader's business network and MSME excellence.

PROACTIVE PERSONALITY, WHISTLE BLOWING SYSTEM (WBS), AND BUMN EMPLOYEE INTENTIONS IN REPORTING VIOLATIONS Sulistiyowati, Firma
Management and Sustainable Development Journal Vol. 4 No. 2 (2022): Management and Sustainable Development Journal
Publisher : Department of Management - Institut Shanti Bhuana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46229/msdj.v4i2.521

Penelitian ini bertujuan untuk mendorong keadilan bersuara pegawai BUMN. Penelitian ini menguji pengaruh kepribadian proaktif dan Whistle Blowing System (WBS) terhadap niat pegawai BUMN untuk melakukan whistleblowing. Pendekatan kuantitatif dengan metode survei menggunakan kuesioner dipilih untuk mengumpulkan data. Responden dalam penelitian ini adalah pegawai BUMN di Provinsi DIY. Teknik analisis data adalah regresi berganda. Regresi berganda digunakan untuk menguji pengaruh variabel independen (kepribadian proaktif dan WBS) terhadap variabel dependen (niat whistle blowing). Hasil penelitian ini menunjukkan bahwa kepribadian proaktif dan WBS berpengaruh positif dan signifikan terhadap niat whistle blowing.

Co-Authors Agustina Putri Pertiwi Widyanto Amut, Gamaliel Susabun Andreas Suryo Adi Anggraini, Reni Retno Aurelia Melinda Nisita Wardhani Bambang Harnoto, L. Castro, Maria Corazon Saturnina Aspeli Christina Heti Tri Rahmawati FA. Joko Siswanto Fransisca Harpranisa Cahyani Ronanda Gamaliel Susabun Amut Hans Kristian, Vincentius Herinda, Dorotea Yovita Putri Ilsa Haruti Suryandari Ima Kristina Yulita Ima Kristina Yulita Isti'anah, Arina Novita Dewi Ronanda, Fransisca Harpranisa Cahyani Seto Wicaksono, Vincentius Wardhani, Aurelia Melinda Nisita Widyanto, Agustina Putri Pertiwi

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