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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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Deiksis dalam Kumpulan Cerita Pendek Yang Aku Pikirkan Karya Wagiman dan Khaidar Naufal Pasingsingan Rahel Julia Andina; Misnawati Misnawati; Indra Perdana; Linggua Sanjaya Usop; Isti Rahayu
PROSIDING SEMINAR NASIONAL PENDIDIKAN, BAHASA, SASTRA, SENI, DAN BUDAYA Vol. 4 No. 1 (2025): Mei: PROSIDING SEMINAR NASIONAL PENDIDIKAN, BAHASA, SASTRA, SENI, DAN BUDAYA
Publisher : Universitas Palangka Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/mateandrau.v4i1.2920

Abstract

This study aims to (1) describe the types of deixis contained in a collection of short stories titled Yang Aku Pikirkan by Wagiman and Khaidar Naufal Pasingsingan, (2) describe the function of deixis contained in a collection of short stories titled Yang Aku Pikirkan by Wagiman and Khaidar Naufal Pasingsingan, (3) describe the implications of this research on learning to write short stories in high school. This study uses a descriptive qualitative approach. The source of data in this study is the text of the short story collection Yang Aku Pikirkan by Wagiman and Khaidar Naufal Pasingsingan. The data research procedure in this study is carried out by reading, marking, sorting, identifying, and analyzing data. The results of this study show that there are five types of deixis in the collection of short stories, namely the personal deixis, the deixis of time, the deixis of place, the deixis of discourse, and the social deixis. There are 5 short stories that have all kinds of deixis in full in it, namely, Sebuah Pelajaran, Novel Tidak Bermutu, Idul Adha bersama Teman, Sore Hari di Pantai Kuta, and Bangkit. The most data is found in the personal deixis and deixis of discourse. The use of deixis in short story collections has implications for learning to write short stories in high school, KD 4.9 constructs a short story by paying attention to the elements that build short stories. Students can learn the importance of deixis in short stories as an addition to students' advanced knowledge in making short stories after paying attention to the elements of short story builders, so as to produce short stories that can be enjoyed when reading it.
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
Tindak Tutur Ekspresif dalam Web Series Progresnya Berapa Persen? dan Relevansinya terhadap Pembelajaran Cerita Fantasi di SMP Chaterine Valentina Silalahi; Lazarus Linarto; Albertus Purwaka; Indra perdana; Petrus Poerwadi; Alifiah Nurachmana; Paul Diman; Patrisia Cuesdeyeni; Hana Pertiwi; Isti Rahayu
PROSIDING SEMINAR NASIONAL PENDIDIKAN, BAHASA, SASTRA, SENI, DAN BUDAYA Vol. 4 No. 1 (2025): Mei: PROSIDING SEMINAR NASIONAL PENDIDIKAN, BAHASA, SASTRA, SENI, DAN BUDAYA
Publisher : Universitas Palangka Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/mateandrau.v4i1.3121

Abstract

The purpose of this study is to (1) describe the types of expressive speech acts carried out by the characters in the web series How Much Progress? (2) describe the function of expressive speech acts in the web series How Much Progress? and (3) describe its relevance to fantasy story learning in junior high schools. This study uses a qualitative method with the research subjects being the web series How Much Progress? and the form of data in the form of speech from the dialogue in the web series How Much Progress? In addition, the data collection procedure uses the listening and note-taking method. The data analysis used is the analysis of the content of speech in the web series How Much Progress? dialogue and the data validity checking technique carried out using triangulation and member check techniques. The results of this study indicate that (1) regarding its form, expressive speech acts contained in the web series How Much Progress? consist of 4 forms of speech, namely the type of direct literal speech act, the type of direct non-literal speech act, the type of indirect literal speech act, and the type of indirect non-literal speech act. (2) regarding the function of expressive speech acts in the web series How Much Progress? consists of 6 functions, namely thanking, apologizing, praising, complaining, sympathizing, and expressing anger. The results of the study are relevant to fantasy story learning in junior high schools, students can identify characters and characterizations in web series What is the percentage of progress?
Implementasi Manajemen Risiko dan Dampaknya terhadap Kinerja Keuangan pada Perusahaan PT API di Indonesia Nur Amalia Ramadhan; Isti Rahayu
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 3 No. 3 (2025): September : Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/anggaran.v3i3.1751

Abstract

This study aims to analyze the implementation of risk management at PT API, identify the challenges faced during the process, and evaluate its impact on the company’s financial performance. A qualitative research approach was employed, with data collected through in-depth interviews, direct observation, and documentation review. The data were obtained from managers and staff of the Quality, Risk, and Performance Management unit, providing comprehensive insights into the risk management procedures applied within the company. The findings reveal that PT API has implemented risk management in accordance with the ISO 31000:2018 framework. The processes of risk identification, analysis, evaluation, and mitigation are carried out systematically. However, several challenges were identified that hinder effective implementation. These include reliance on manual monitoring systems, which are prone to errors and delays in reporting, and the lack of widespread awareness of risk culture across all work units. This uneven awareness results in suboptimal employee participation in risk identification and reporting. Nevertheless, the implementation of risk management has shown a positive impact on the company's financial performance. With structured risk treatment and appropriate mitigation strategies, the company has been able to reduce potential financial losses and improve operational efficiency. This is reflected in more controlled budget management and more cautious decision-making based on risk analysis. Overall, the study emphasizes that consistently and thoroughly applied risk management not only functions as a control mechanism but also contributes significantly to the financial stability and sustainability of the company. Therefore, the enhancement of digital monitoring systems and the strengthening of risk awareness across all departments are crucial aspects that need to be addressed moving forward.This research highlights the strategic value of risk management in supporting organizational resilience and financial health, offering practical insights for companies seeking to optimize their risk governance frameworks.
Do dissemination and risks increase the willingness to disclose assets? Rahayu, Isti; Ruhin, Shofi Yasmina
Journal of Contemporary Accounting Volume 1 Issue 3, 2019
Publisher : Master in Accounting Program, Faculty of Business & Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jca.vol1.iss3.art2

Abstract

This research aims to find out the influence of taxpayers’ knowledge on the willingness to disclose assets strengthened by dissemination and risks of sanction impositions. The research sample is the taxpayers listed in the tax office. A total sample of 103 taxpayers was taken using convenience sampling method. Tests were carried out using moderated regression analysis. The research findings reveal that taxpayers’ knowledge has a positive influence on the willingness to disclose assets, the risks of sanction impositions moderate the influence of taxpayers’ knowledge on the willingness to disclose assets, while dissemination does not moderate the influence of taxpayers’ knowledge on the willingness to disclose assets. Therefore, an increase in taxpayers’ knowledge is needed, primarily on tax sanctions as it is evident to strengthen the influence of taxpayers’ knowledge on the willingness to disclose assets.
Determinants of the intention to continue using e–wallet during the covid–19 pandemic Rahayu, Isti; Prasetyatama, Galang
Journal of Contemporary Accounting Volume 3 Issue 2, 2021
Publisher : Master in Accounting Program, Faculty of Business & Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jca.vol3.iss2.art1

Abstract

Information technology has grown rapidly; one of the industry’s products in the trend in Indonesia is e-wallet, such as OVO and DANA. This research study aims to find out the empirical evidences regarding the perceived risks, reputations, service features, and promotions on the intention to use e-wallet with experiences as the moderating variable. The data used in this research is primary data obtained from online questionnaire sent to 160 respondents – university students in the Special Region of Yogyakarta Indonesia, selected by using purposive sampling method. Data analysis is carried out using multiple regression. The research findings reveal that reputations and service features have a positive and significant influence on the intention to use e-wallet, while perceived risks and promotions do not influence the intention to use e-wallet. Furthermore, experiences do not influence of perceived risks, reputations, service features, and promotions on the intention to use e-wallet.
ANALISIS PEMUNGUTAN DAN PELAPORAN PAJAK PARKIR PT "A" Cabang Kulon Progo Anggraeni, Septhia Dwi; Rahayu, Isti
Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Vol. 2 No. 5 (2024): Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi
Publisher : Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi

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

Abstract

Pajak parkir adalah pajak yang dipungut atas kendaraan yang menggunakan tempat parkir pada lokasi yang disediakan oleh perusahaan. Penelitian ini menggunakan metode kualitatif untuk mendiskripsikan proses pemungutan dan pelaporan pajak parkir di PT “A”. Berdasarkan hasil wawancara, proses pemungutan dan pelaporan pajak parkir telah dilakukan sesuai prosedur yang ditetapkan. Proses pelaporan pajak parkir dilakukan secara self-assessment, dengan menggunakan tarif pajak yang telah ditetapkan oleh pemerintah daerah, yaitu sebesar 20%. Pelaporan pajak parkir pada PT “A” terkadang mengalami keterlambatan pengiriman berita acara dan rekap parkir sehingga bisa menghambat pelaporan parkir di bagian akuntansi. Keterlambatan proses pelaporan pajak parkir berpotensi terjadinya keterlambatan pelaporan dan potensi denda sehingga perlu diantisipasi dengan memajukan batas tanggal penyerahan berita acara penerimaan parkir.
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
Determinan ketepatan waktu penyampaian laporan keuangan Dengan implementasi ERP sebagai moderasi Safitri, Ninda Dwi; Rahayu, Isti
Proceeding of National Conference on Accounting & Finance Volume 6, 2024
Publisher : Master Program in Accounting, Faculty of Economics, Universitas Islam Indonesia

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

Abstract

Publikasi laporan keuangan tepat waktu sangat diharapkan oleh investor agar dapat dipergunakan sebagai dasar pembuatan keputusan investasi. Namun demikian masih banyak perusahaan yang terlambat menyampaikan laporan keuangan. Penelitian ini bertujuan untuk membuktikan pengaruh profitabilitas, solvabilitas, ukuran komite audit, keahlian komite audit, dan frekuensi rapat komite audit terhadap ketepatan waktu penyampaian laporan keuangan. Penelitian ini juga bertujuan untuk membuktikan pengaruh ERP dalam menguatkan hubungan komite audit terhadap ketepatan waktu penyampaian laporan keuangan. Sampel penelitian ini 39 perusahaan yang pernah masuk dalam indeks LQ45 periode 2020-2021, dengan jumlah observasi 78 perusahaan. Dengan pengujian menggunakan analisi regresi penelitian ini berhasil membuktikan pengaruh positip frekuesnsi rapat komite audit terhadap ketepatan waktu penyampaian laporan keuangan, namun tidak berhasil membuktikan pengaruh profitabilitas, solvabilitas, ukuran komite audit, keahlian komite audit terhadap ketepatan waktu penyampaian laporan keuangan. Penelitian ini juga tidak berhasil membuktikan peran ERP dalam menguatkan pengaruh positip komite audit terhadap ketepatan waktu penyampaian laporan keuangan. Berdasarkan hasil penelitian ini komite audit agar mempertahankan keefektifan rapat karena terbukti bermanfaat pada ketepatan waktu penyampaian laporan keuangan.
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