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All Journal Journal of Economics, Business, & Accountancy Ventura The Indonesian Journal of Accounting Research Madaniya Abdimas Altruis: Jurnal Pengabdian Kepada Masyarakat EXERO : Journal of Research in Business and Economics
Lisia Apriani
Universitas Sanata Dharma
Religion Humanities Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Social Sciences Other

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Analysis of university graduates competencies for the position of internal auditors: Perspective of internal auditor practitioners Hansiadi Yuli Hartanto; Lisia Apriani
Journal of Economics, Business, & Accountancy Ventura Vol 17, No 3 (2014): December 2014
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v17i3.364

Abstract

This study aims to determine what competencies are required when recruiting internal auditors. It is expected that the results of this study can be used as a guide for developing accounting curriculum related to internal audit. Beside, it can be used to design training to further sharpen internal audit skills in preparing students to enter the internal audit position. The study involved 99 practitioners of internal auditors of various companies types in Indonesia. This study used a Likert scale to measure the competencies considered by the internal audit manager in recruiting university graduates. Each statement is analyzed on the distribution of respondents by counting the frequency of respondents' answers. It shows that there are seven essential factors that must be considered when hiring internal auditors. They are the core curriculum which must include mastery of the material consist of ethics and corporate governance, information technology, internal audit, and business communications; factors associated with student activities such as the ability to work individually and in teams, the using of information technology to complete the task, and the analyzing accounting problem comprehensively. All factors associated with the certification of students are essential in recruiting internal auditor.
Mewujudkan Perajin Gerabah yang Mandiri Melalui Program Rubiyatno Rubiyatno; Josephine Wuri; Lisia Apriani
ABDIMAS ALTRUIS: Jurnal Pengabdian Kepada Masyarakat Vol 1, No 1 (2018): April 2018
Publisher : Universitas Sanata Dharma

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (419.187 KB) | DOI: 10.24071/aa.v1i1.1210

Abstract

The purpose of this community service is to enhance entrepreneurial motivation, improve understanding of human resource optimization, improve partners' understanding of business plans and also produce business plan documents as business development plans and improve financial management. As a result, innovative product designs have the value of selling by utilizing information technology, understanding and entrepreneurship skills in their fields, enhancing the ability of craftsmen in using the Internet network for expansion of marketing, improving financial management through cash flow, and the ability of partners to operate a financial-based application program a simple computer. Participatory approaches are used for partners to actively participate in all activities from start to finish. After conducting discussion with Partners 1 and 2, we provided the necessary training and mentoring to help overcome the weaknesses of Partners 1 and Partners 2, pottery craftsmen in Panjangrejo Pundong area, Bantul. After completing the program, it can be concluded that Partner 1 and Partner 2 were extremely enthusiastic in this activity due to the desire to be good at developing their business and all targeted indicators have been achieved, for example, customer identification and availability of production equipment.
Hubungan Antara Imbalan Moneter dan Kinerja Individual dengan Level Pekerjaan Karyawan dan Strategi Organisasi Sebagai Variabel Pemoderasi LISIA APRIANI
The Indonesian Journal of Accounting Research Vol 9, No 2 (2006): JRAI May 2006
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.154

Abstract

The relationship between reward and performance has been the subject of much discussion in reward research. Because of prior studies didn’t give conclusive results, so it is important to examine level of employee’s position and organizational strategy in the relationships between monetary reward and individual performance.This study examines the effect of monetary reward on individual performance by examining level of employee’s position and organizational strategy as moderating variables. Mailed questionnaires were distributed to 305 employees in big companies in Indonesia. The response rate  of this research is 27,87%. Four categories of research variables are discussed and analyzed: monetary reward, level of employee’s position in organization, total  quality management based strategy, and individual performance.The results indicated that statistically, the total quality management based strategy plays direct role in the relationships between monetary reward and individual performance. In other word the greater monetary reward, spurred by increasing total quality management based strategy leads to direct influence on individual performance.
Optimalisasi Potensi Wisata Kalurahan Pandowoharjo, Kapanewon Sleman Ferrynela Purbo Laksono; Aurelia Melinda Nisita Wardhani; Lucia Kurniawati; Lisia Apriani
Madaniya Vol. 4 No. 4 (2023)
Publisher : Pusat Studi Bahasa dan Publikasi Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53696/27214834.629

Abstract

Pariwisata di DIY mengalami kenaikan yang signifikan. Seiring dengan peningkatan pariwisata Masyarakat Desa dapat tertinggal. Untuk itulah perlu langkah strategis dalam menangani pariwisata berbasis pada Masyarakat desa. Perkembanganya desa wisata juga turut berkembang. Hal ini mendatangkan potensi besar bagi perekonomian desa. Kalurahan Panggungharjo, Kapenawon Sleman, Provinsi Daerah Istimewa Yogyakarta merupakan desa yang sangat berpotensi untuk dapat dikembangkan secara maksimal sebagai desa wisata. Dalam wacana tersebut maka pengabdian ini ditujukan untuk (1) menganalisis potensi pariwisata di Desa Panggungharjo, Kalurahan Kapenawon (2) memberikan solusi untuk mengoptimalkan potensi kalurahan Kapenawon. Kegiatan pengabdian ini dilakukan dengan pendekatan wawancara, FGD, dan juga pelatihan untuk memaksimalkan potensi. Metode pengabdian ini dilakukan dengan pra pengabdian, pelaksanaan pengabdian, dan pasca pengabdian. Setelah melakukan berbagai metode ditemukan bahwa potensi besar diantarnya adalah lokasi, banyaknya desa wisata yang telah terbentuk dan juga banyak hasil produksi yang baik. Hanya satu kelemahan bahwa tidak adanya saling keterkaitan antar desa wisata. Desa wisata ini didirikan pada level padukuhan. Tim pengabdi dan juga penggiat desa wisata sepakat perlu untuk mengadakan satu aktivitas bersama. Hasil dari penelusuran informasi membawa pada tim mengusulkan mengusulkan untuk membuat paket wisata yang melibatkan keseluruhan desa wisata yang ada di Kalurahan Kapenawon.
Kecenderungan Perilaku Narsis pada Penganggaran di Perguruan Tinggi Apriani, Lisia
EXERO : Journal of Research in Business and Economics Vol 6, No.2 (2023)
Publisher : Fakultas Ekonomi, Universitas Sanata Dharma Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24071/exero.v6i2.6980

Abstract

AbstrakDalam lingkup perusahaan, anggaran memiliki peran yang sangat penting dalam mengendalikan dan mengalokasikan sumber daya finansial. Senjangan anggaran merupakan bagian yang krusial dari penganggaran karena dapat memengaruhi kinerja perusahaan dan niat manajer. Penelitian ini menginvestigasi hubungan yang ada antara narsisma dan senjangan anggaran dalam konteks institusi pendidikan tinggi di Indonesia. Selain mempertimbangkan variabel narsisma, penelitian ini juga menganalisis peran gender sebagai variabel pemoderasi dalam hubungan tersebut. Pendekatan yang diambil oleh penelitian ini cukup unik, karena fokus pada konteks Indonesia dan menggunakan metode survei online dalam pengumpulan data. Analisis data dilakukan melalui metode Partial Least Square - Structural Equation Modelling (PLS-SEM). Hasil dari penelitian ini memberikan temuan menarik. Salah satu temuan utamanya adalah bahwa faktor jenis kelamin ternyata memiliki pengaruh terhadap hubungan antara tingkat narsisma dan senjangan anggaran. Meskipun dihipotesiskan bahwa narsisma dapat berkontribusi pada senjangan anggaran, penelitian ini menemukan bahwa pengaruh narsisma terhadap senjangan anggaran tidak dapat terkonfirmasi dalam konteks institusi pendidikan tinggi di Indonesia. Ini menunjukkan adanya kompleksitas dalam hubungan antara narsisma dan senjangan anggaran yang mungkin dipengaruhi oleh faktor-faktor lain yang dalam penelitian ini faktor gender ternyata memengaruhi. Kata kunci: ciri kepribadian, narsisma, senjangan anggaran, gender, usiaAbstractWithin the scope of the company, the budget has a very important role in controlling and allocating financial resources. Budgetary slack is a crucial part of budgeting because it can affect company performance and managers' intentions. This research investigates the relationship that exists between narcissism and budgetary slack in the context of higher education institutions in Indonesia. In addition to considering the variable narcissism, this study also analyzes the role of gender as a moderating variable in this relationship. The approach taken by this study is quite unique, as it focuses on the Indonesian context and uses online survey methods in data collection. Data analysis was carried out using the Partial Least Square - Structural Equation Modeling (PLS-SEM) method. The results of this study provide interesting findings. One of the main findings is that the gender factor has an influence on the relationship between the level of narcissism and budgetary slack. Although it is hypothesized that narcissism can contribute to budgetary slack, this research finds that the influence of narcissism on budgetary slack cannot be confirmed in the context of higher education institutions in Indonesia. This shows the existence of complexity in the relationship between narcissism and budgetary slack which may be influenced by other factors that in the research gender factor turns out to influence.Keywords: personality traits, narcissism, budgetary slack, gender, age
Analysis of university graduates’ competencies for the position of internal auditors: Perspective of internal auditor practitioners Hartanto, Hansiadi Yuli; Apriani, Lisia
Journal of Economics, Business, and Accountancy Ventura Vol. 17 No. 3 (2014): December 2014
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v17i3.364

Abstract

This study aims to determine what competencies are required when recruiting internal auditors. It is expected that the results of this study can be used as a guide for developing accounting curriculum related to internal audit. Beside, it can be used to design training to further sharpen internal audit skills in preparing students to enter the internal audit position. The study involved 99 practitioners of internal auditors of various companies’ types in Indonesia. This study used a Likert scale to measure the  competencies considered by the internal audit manager in recruiting university graduates. Each statement is analyzed on the distribution of respondents by counting the frequency of respondents' answers. It shows that there are seven essential factors that must be considered when hiring internal auditors. They are the core curriculum which must include mastery of the material consist of ethics and corporate governance, information technology, internal audit, and business communications; factors associated with student activities such as the ability to work individually and in teams, the using of information technology to complete the task, and the analyzing accounting problem comprehensively. All factors associated with the certification of students are essential in recruiting internal auditor.
Co-Authors Ferrynela Purbo Laksono Hansiadi Yuli Hartanto Josephine Wuri Lucia Kurniawati Rubiyatno Rubiyatno Rubiyatno Wardhani, Aurelia Melinda Nisita