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All Journal 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
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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PENGARUH PENERAPAN STANDAR AKUNTANSI PEMERINTAH BERBASIS AKRUAL, SISTEM INFORMASI AKUNTANSI DINAS DAERAH, DAN GOOD PUBLIC GOVERNANCE TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH: (Studi pada SKPD dan OPD Kabupaten Sleman) Herinda, Dorotea Yovita Putri; Sulistiyowati, Firma
Jurnal Manajemen dan Bisnis Volume 23 No. 2 Tahun 2023
Publisher : UNIKA Santo Thomas

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this research is to examine the role of government accounting standards based on approach, accounting information system of the regional agency, and good public governance implementation on the quality of local government financial report Sleman District. This method used in this research was the quantitative method with a survey approach. The sample collection in this research uses total of sampling technique. The instrument used in this research is a question with four points Likert scale. The data analysis technique used in this research is validity test using Pearson Product Moment correlation, reliability test using Cronbach’s Alpha, assumption classic test using normality, multicollinearity, and heteroscedasticity test. The hypothesis was tested using multiple regression analysis. The result of multiple regression analysis shows that government accounting standards based on accrual approach, accounting information system of the regional agency, and good public governance implementation were positive significantly affected by the quality of local government financial report of Sleman District.
USING THE PEARL AND THE SEA WOLF IN EFL CLASS: ENHANCING LANGUAGE, CULTURE, AND ENVIRONMENTAL LITERACY FOR BLUE ECONOMY Dewi, Novita; Sulistiyowati, Firma; Castro, Maria Corazon Saturnina Aspeli
LLT Journal: A Journal on Language and Language Teaching Vol 28, No 2 (2025): October 2025
Publisher : English Education Study Programme of Sanata Dharma University, Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24071/llt.v28i2.9007

Abstract

This research explores the use of American classic novels in EFL teaching to promote sustainable practices in Indonesia’s blue economy, which refers to the utilization of oceanic resources for economic growth while protecting the ocean ecosystem. It proposes The Pearl written in 1947 by John Steinbeck and The Sea Wolf in 1904 by Jack London to enhance communication skills, cultural understanding, and ecological literacy among EFL learners. The study applies a close reading of the literary texts to compare with the context of Indonesia’s marine economy. Class exercises and activities are constructed based on the two novels to boost EFL learners’ language ability while preparing them to become a generation committed to marine sustainability. While The Pearl is a metaphor of human greed, The Sea Wolf symbolizes the danger of exploitation. The aesthetic value of both novels can enhance EFL learners’ critical thinking and ecological awareness. Incorporating ecological perspectives into EFL instruction via maritime literature helps students build the skills and mindset needed to support long-term development in Indonesia’s blue economy. The article suggests that using more maritime narratives into EFL teaching can help improve linguistic proficiency, cultural sensitivity, and environmental consciousness, preparing students for sustainable development.
PENGELOLAAN ALOKASI DANA DESA DITINJAU DARI KOMPETENSI APARATUR, KOMITMEN ORGANISASI, DAN PARTISIPASI MASYARAKAT Firma Sulistiyowati; Yulita, Ima Kristina; Wardhani, Aurelia Melinda Nisita
Jurnal Akuntansi Vol 18 No 1 (2024): Jurnal Akuntansi
Publisher : Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25170/jak.v18i1.4540

Abstract

Funds allocated to villages have the potential to be misused by village apparatus in terms of management so that the goal of alleviating poverty for marginalized communities cannot be achieved. This study aims to examine the influence of apparatus competence, organizational commitment, and community participation on the management of village fund allocations. The approach used in this study is a quantitative approach. Data collection was carried out using a questionnaire. The variables in this study include independent variables, namely Apparatus Competence, Organizational Commitment, and Community Participation. The dependent variable is Village Fund Allocation Management. The research was conducted on village apparatus and community representatives in the villages of Bantul Regency using multiple linear regression data analysis techniques. The results of this study indicate that apparatus competence and community participation affect the management of village fund allocations, while apparatus commitment does not affect the management of village fund allocations. The implication of this research is the achievement of village fund allocation management that is able to prevent misuse of the village apparatus and involves community participation because it takes into account the competence of the village apparatus.
The implementation good public governance principles in village fund management: Case study in Sinduharjo Village Ngaglik, Sleman, DIY Amut, Gamaliel Susabun; Sulistiyowati, Firma
Journal of Business and Information Systems (e-ISSN: 2685-2543) Vol. 5 No. 2 (2023): Journal of Business and Information Systems
Publisher : Department of Accounting, Faculty of Business, Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36067/jbis.v5i2.191

Abstract

This research is qualitative research with a case study method. This research was conducted in Sinduharjo Village, Kapanewon Ngaglik, Sleman Regency, Special Region of Yogyakarta Province. This study aimed to perceive the implementation of the principles of good public governance (GPG) in managing village funds in the Sinduharjo Village. Data collection techniques were used in the form of interviews and documentation. The data analysis technique used is a qualitative data analysis technique, according to Miles and Huberman (1984). The data analysis technique consists of three stages: data reduction, data display, and drawing conclusions/verification. The results of this study show that not all GPG principles are fully implemented by the basic principles and guidelines for implementing GPG set out in the 2008 Komite Nasional Kebijakan Governance (KNKG) document. The GPG principle that has been fully implemented in the management of village funds in the Sinduharjo Village is the principle of transparency and legal culture. Meanwhile, the GPG principles that have not been fully implemented in the management of village funds in the Sinduharjo Village are the principles of democracy, accountability, fairness, and equality
UNEARTHING ACCOUNTABILITY AND ALLIGNMENT OF SUSTAINABILITY REPORT TO SUSTAINABLE DEVELOPMENT GOALS Sulistiyowati, Firma; Dewi, Novita; Isti'anah, Arina
International Journal of Humanity Studies (IJHS) Vol 9, No 1 (2025): September 2025
Publisher : Sanata Dharma University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24071/ijhs.v9i1.13323

Abstract

Sustainability reports provide a corporate performance’s comprehensive view from economic, social, and environmental perspectives to help stakeholders identify progress and areas for improvement as well as increasing public awareness. However, given the rising issue of “greenwashing,” false environmental claims often shown in company reports, it is important to examine the authenticity of a sustainable report, especially in its alignment with the Sustainable Development Goals (SDGs), to see whether the report actually reflects ecological responsibility or simply to improve stakeholder trust and company image. This study aims to examine the sustainability report of a fishery industry in Indonesia. Using a mix-method, i.e., combination of AI tools for initial summary of the report and qualitative Ecological Discourse Analysis (EDA), especially the framing and erasure theories of Stibbe (2015), the research seeks to identify the report’s alignments with indicators concerning responsible consumption (SDG 12), climate action (SDG 13), and ocean ecosystems (SDG 14). The finding shows that there are inconsistencies between the company’s ecological principles and its sustainability claims as revealed from its framing and erasure narrativization. The report’s focus on creating a corporate self-image as a consumer and market-driven company results in a lack of visible ecological accountability.
Good Government Governance Dan Kualitas Anggaran Ronanda, Fransisca Harpranisa Cahyani; Sulistiyowati, Firma
Jurnal Akuntansi dan Governance Andalas Vol. 3 No. 1 (2020): JURNAL AKUNTANSI DAN GOVERNANCE ANDALAS
Publisher : Unand Press

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

Abstract

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.
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