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All Journal PROSIDING : Seminar Nasional Fisika dan Pendidikan Fisika Jurnal Aplikasi Bisnis Journal of Contemporary Accounting Holistika : Jurnal Ilmiah PGSD Proceeding of National Conference on Accounting & Finance Riset Pendidikan Bahasa dan Sastra Indonesia (Repetisi) Rahmatan Lil’alamin Journal of Community Services (RLA) Prosiding Seminar Nasional Pendidikan, Bahasa, Sastra, Seni, dan Budaya Jurnal Ilmiah Sultan Agung Jurnal Riset Akuntansi Scientica: Jurnal Ilmiah Sains dan Teknologi Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi Jurnal Pustaka Indonesia
Isti Rahayu
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Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Nursing Physics Public Health Social Sciences Other

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Journal : Jurnal Aplikasi Bisnis

 1 
PENGARUH MOTIVASI TERHADAP MINAT MAHASISWA AKUNTANSI MEMILIH MATA KULIAH SAP-FINANCIAL Isti Rahayu; Rizki Restuwardani
Jurnal Aplikasi Bisnis Volume 7 Nomor 9, Oktober 2008
Publisher : Jurnal Aplikasi Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jabis.vol7.iss9.art3

Abstract

Penelitian ini dilakiikan untuk mengetahui pengaruh motivasi kualitas dan motivasi karir terhadap minat malmsiswa akuntansi dalam memilih Mata Kuliah Pilihan SAP-Financial. Penelitian ini dilakukan dengan metode purposive sampling dengan sampel berjumlah 89 responden.Hasil penelitian ini menunjukkan bahwa variabel motivasi kualitas danmotivasi karir berpengaruh positip terhadap minat mabasiswa akuntansi untukmemilih mata kiiliah SAP Financial.
Persepsi Mahasiswa Terhadap Kualitas PSAK No.22 (Revisi Adopsi 2010) Hasil Adopsi IFRS Isti Rahayu; Redita Oksadila
Jurnal Aplikasi Bisnis Volume 16 Nomor 9, September 2014
Publisher : Jurnal Aplikasi Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jabis.vol16.iss9.art1

Abstract

This research aims to reveal the quality perceive oj PSAK 22 (revised 2010), it also tests whether there are any differences in quality perceive of PSAK 22 (revised 2010) between students who have read and have not read it. PSAK 22 (revised 2010) resulted in the Adoption of IFRS. The research objects are the students of Accounting Department of Economics Faculty of Universitas Islam Indonesia who have Undertaken subjects of Advanced Accounting and Business Combination Accounting. The study proves that the students perceive the quality of PSAK 22 (revised 2010) do not meet the qualitative criteria of accounting standards. In addition it also shows that there are differences in quality perceive of PSAK 22 (revised 2010) between students who have read and have not read it.
Akurasi Model Prediksi Finansial Distress Pada Perusahaan Sektor Infrastruktur Rahayu, Isti; Indah Setyorini
Jurnal Aplikasi Bisnis Volume 21 No. 2, Desember 2024
Publisher : Program Sarjana Terapan Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jabis.vol21.iss2.art2

Abstract

ABSTRACT This study aims to provide evidence on the accuracy of the Altman Z-Score, Zmijewski, and Grover models in predicting financial distress among infrastructure sector companies in Indonesia. Additionally, the study attempts to identify which model is the most accurate for predicting financial distress in these companies. The research utilized secondary data from the annual financial statements of infrastructure sector companies listed on the Indonesia Stock Exchange between 2018 and 2021, with a total sample of 26 companies. The results indicate that the Zmijewski model had the highest prediction accuracy at 88.46%, with the lowest error rates: 25% for type I errors and 9.09% for type II errors. Thus, the Zmijewski model is considered the most suitable for predicting financial distress in Indonesian infrastructure companies. Keywords: prediction model, financial distress, accuracy, infrastructure ABSTRAK Penelitian ini bertujuan untuk memperoleh bukti tingkat akurasi model Altman Z- Score, Zmijewski, dan Grover dalammelakukan prediksi financial distress perusahaan sektor infrastruktur di Indonesia. Selain itu,penelitian juga bertujuanuntuk mendapat bukti model yang paling akurat dalam melakukan prediksi finansial distress pada perusahaan tersebut.Penelitian ini menggunakan data sekunder berupa laporan keuangan tahunan perusahaan sektor infrastruktur yangterdaftar di Bursa Efek Indonesia periode 2018-2021 dengan total sampel 26 perusahaan. Hasil penelitian menunjukkan bahwa model Zmijewski menjadi model prediksi dengan akurasi tertinggi sebesar 88.46% yang didukung dengan tingkat error terendah yakni tipe I sebesar 25% dan tipe II sebesar 9.09%. Oleh karena itu, model Zmijewski menjadi model prediksi yang lebih tepat digunakan pada Perusahaan infrastruktur di Indonesia. Kata kunci: model prediksi, financial distress, akurasi, infrastruktur
Pengendalian Internal dan Budaya Organisasi Sebagai Pencegahan Fraud Penyalahgunaan Aset Ulfa Zahria Ashari; Rahayu, Isti
Jurnal Aplikasi Bisnis Volume 22 No. 1, Juni 2025
Publisher : Program Sarjana Terapan Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jabis.vol22.iss1.art1

Abstract

ABSTRACT This research study makes use of primary data to examine the influence of internal controls, compensation appropriateness, and organizational culture on the tendencies of asset misappropriation fraud. This study was conducted in 2023 based on a questionnaire to 100 retail companies located in the Special Region of Yogyakarta, using the sampling technique of convenience sampling. The data in this research were tested by using multiple regression analysis. The research findings reveal that internal controls have a significant and negative influence on the tendencies of asset misappropriation fraud; compensation appropriateness does not have an effect on the tendencies of asset misappropriation fraud; and organizational culture has a significant and negative influence on the tendencies of asset misappropriation fraud. The study findings are expected to be a recommendation for retail company to prevent assets misappropriation fraud. Keywords: internal control, compensation, organizational culture, fraud ABSTRAK Penelitian ini menggunakan data primer untuk menguji pengaruh Pengendalian Internal, Kesesuaian Kompensasi, dan Budaya Organisasi terhadap kecenderungan fraud Penyalahgunaan Aset. Populasi penelitian adalah perusahaan retail yang berada di Daerah Istimewa Yogyakarta, dengan teknik penentuan sampel secara convenience sampling pada 100 perusahaan retail. Data dalam penelitian ini diuji menggunakan analisis regresi berganda. Hasil penelitian menunjukkan pengendalian internal berpengaruh negatif dan signifikan terhadap kecenderungan fraud penyalahgunaan aset, kesesuaian kompensasi tidak berpengaruh terhadap kecenderungan fraud penyalahgunaan aset, dan budaya organisasi berpengaruh negatif dan signifikan terhadap kecenderungan fraud penyalahgunaan aset. Hasil penelitian ini dapat dipergunakan oleh Perusahaan retail untuk mencegah fraud penyalahgunaan aset. Kata Kunci: pengendalian internal, kompensasi, budaya organisasi, fraud
Investigasi Faktor Yang Mempengaruhi Minat UMKM Menggunakan Cloud Accounting Rahayu, Isti; Dyah Ayu Noor Kharisma; Primanita Setyono; Noor Endah Cahyawati
Jurnal Aplikasi Bisnis Volume 20 No. 1, Juni 2023
Publisher : Program Sarjana Terapan Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jabis.vol20.iss1.art1

Abstract

Abstract Small and Medium-sized Enterprises highly need information on their business financial condition. The financial information is generated from the accounting process conducted using cloud-based accounting software. This research study aims to investigate the factors affecting small and medium-sized enterprises making use of cloud accounting. The population in this research are small and medium-sized enterprises in The Special Region of Yogyakarta, and convenience sampling was used for selecting the research sample. Then, the data testing was conducted using regression analysis. By using the Unified Theory of Acceptance and Use of Technology (UTAUT), the research findings reveal that performance expectations, business expectations, and facilitating conditions have a positive influence on SMEs’ intention to using cloud accounting. However, this research study has not succeeded in proving the effect of social influence, hedonic motivation, and price value on the intention to using cloud accounting. For the implication, these research findings can be used by authorities as socialization to SMEs in order that they record their business by utilizing cloud-based accounting applications. Keywords: Small and Medium-sized Enterprises, Cloud Accounting, UTAUT Abstrak Usaha Mikro Kecil Menengah (UMKM) sangat membutuhkan informasi kondisi financial usahanya. Informasi financial dihasilkan dari proses akuntansi yang dapat dilakukan menggunakan program aplikasi akuntansi berbasi cloud. Penelitian ini bertujuan untuk membuktikan factor-faktor yang mempengaruhi minat UMKM menggunakan cloud accounting. Populasi dalam penelitian adalah UMKM di Daerah Istimewa Yogyakarta, dengan pengambilan sampel secara convenience. Pengujian data dilakukan menggunakan analisis regresi. Dengan menggunakan Unified Theory of Acceptance and Use of Tecnology (UTAUT), hasil penelitian menunjukkan bahwa ekspektasi kinerja, ekspektasi usaha dan kondisi yang memfasilitasi berpengaruh positip terhadap minat UMKM menggunakan cloud accounting. Namun demikian penelitian ini tidak berhasil membuktikan pengaruh sosial, motivasi hedonis dan nilai harga terhadap minat menggunakan cloud accounting. Hasil penelitian ini dapat dimanfaatkan untuk sosialisasi pihak yang berwenang kepada pemilik UMKM untuk melakukan pencatatan usahanya dengan memanfaatkan aplikasi akuntansi berbasis cloud. Kata Kunci: UMKM, Cloud Accounting, UTAUT
Apakah Motivasi Kualitas Meningkatkan Minat Mahasiswa Akuntansi Mengikuti Sertifikasi Kompetensi ? Meutia Bestannisa Widyazzahra; Rahayu, Isti
Jurnal Aplikasi Bisnis Volume 20 No. 2, Desember 2023
Publisher : Program Sarjana Terapan Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jabis.vol20.iss2.art3

Abstract

ABSTRACT Certification represents the recognition of an individual’s competencies. This research study aims to examine the influence of quality motivation, social motivation, educational costs and educational experience on the interest of accounting students in the certification program. This research was conducted in 2022 based on a questionnaire to 150 undergraduate Accounting Students of Universitas Islam Indonsia, using the sampling technique of convenience sampling. Based on data processing using PLS, the research findings reveal that quality motivation, social motivation, educational costs and educational experience have positive significant influence on the students' interest in participating in the certification program. This study finding are expected to be recommendation for Undergraduate Accounting Study Program to increase student motivation in participating in competency certification programs. Keywords: Certification, quality motivation, social motivation, educational experince. ABSTRAK Sertifikasi kompetensi merupakan pengakuan kompetensi yang dimiliki seseorang . Penelitian ini bertujuan untuk menguji pengaruh motivasi kualitas, motivasi sosial, biaya pendidikan dan pengalaman pendidikan terhadap minat mahasiswa akuntansi mengikuti program sertifikasi. Penelitian ini dilakukan tahun 2022 dengan populasi mahasiswa Program Studi Akuntansi Universitas Islam Indonesia. Pengambilan sample dilakukan secara convenience sampling sebanyak 150 responden sebagai sample penelitian. Berdasarkan pengolahan data menggunakan PLS diperoleh hasil motivasi kualitas, motivasi sosial, biaya pendidikan dan pengalaman pendidikan berpengaruh positif terhadap minat mahasiswa mengikuti program sertifikasi. Hasil penelitian ini dapat menjadi acuan bagi program studi untuk meningkatkan motivasi mahasiswa dalam mengikuti program sertifikasi kompetensi. Kata Kunci: Sertifikasi kompetensi,motivasi kualitas, motivasi sosial, pengalaman pendidikan
Co-Authors Adinda Edita Putri Prabowo Aditama, Yusuf Abdila Yoga Albertus Purwaka Alifiah Nurachmana Anggraeni, Septhia Dwi Ataina Hudayati Ayu Chairina Laksmi, Ayu Chairina Cahyawati, Noor Endah Chaterine Valentina Silalahi Dianastiti, Firstya Evi Dyah Ayu Noor Kharisma Hana Pertiwi Heny Friantary Indah Setyorini Indra Perdana KHOIRUL ANWAR Lazarus Linarto Linggua Sanjaya Usop Marfuah Meidawati, Neni Meutia Bestannisa Widyazzahra Misnawati Misnawati Muhammad Hadyan Fariz Ahnaf Mursia Ekawati Noor Endah Cahyawati Nur Amalia Ramadhan Nustini, Yuni Patrisia Cuesdeyeni Paul Diman Petrus Poerwadi Prabowo, Hendi Yogi Prasetyatama, Galang Primanita Setyono Rahel Julia Andina Redita Oksadila Reni Yendrawati Rizki Restuwardani Ruhin, Shofi Yasmina Safitri, Ninda Dwi Setyono, Primanita Sukarmin Syarifah Syarifah, Syarifah Trimo Trimo Ulfa Zahria Ashari Vebbi Andra