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Rustiana Rustiana
Staf Pengajar Universitas Atmajaya Yogyakarta
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COMPUTER ANXIETY DAN KEAHLIAN END USER COMPUTING DALAM PENGGUNAAN TEKNOLOGI INFORMASI Rustiana, Rustiana
KINERJA Vol 9, No 1 (2005): Kinerja
Publisher : Faculty of Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/kinerja.v9i1.902

Abstract

In the digital era, one of negatif impact is computer anxiety. But, one of the future trend in information technology is the increase end user capabilities to use and interact with the computer. In the other words there will be a decrease in computer anxiety and an increase in capabilities to use the computer. Capabilities to use the computeris as well as a proxy in computer self efficacy. The purpose of the studi is to investigate the effect about of computer anxiety on computer self efficacy end users computing. Questionaire has distributed to 149 management information system as a respondent. Data was analysed by dimple regression and the result supported the hipotesis. Implication of the study is to improve the computer learning to process of computer of the student.Keywords: computer anxiety, computer self efficacy, end user computing
PENGARUH KONFLIK PERAN DAN AMBIGUITAS PERAN TERHADAP KOMITMEN INDEPENDENSI AUDITOR INTERNAL Sindudisastra, Lusius Kharismawan; Rustiana, Rustiana
Modus Journals Vol 26, No 1 (2014): MODUS
Publisher : Faculty of Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/modus.v26i1.577

Abstract

This study was conducted to assess and identify the infuence of role confict and role ambiguity of the internal auditor independence commitment to work in rural banks Yogyakarta Special Region. Determination of the respondents was conducted by sampling purporsive ie sampling technique based on a certain criteria. The number of questionnaires distributed is as much as 25 questionnaires. This study uses a simple linear regression. Results of analysis in this study indicate that role confict and ambiguity each negatively afect the independence of the internal auditor commitment.Keywords: role confict, role ambiguity, internal auditor independency.
DAMPAK INTERAKSI TINDAKAN SUPERVISI DAN PENGALAMAN KERJA TERHADAP KEPUASAN KERJA AUDITOR: STUDI EMPIRIS DI KAP YOGYAKARTA, SEMARANG DAN SOLO Tethool, Rosalina Kurniwati; Rustiana, Rustiana
KINERJA Vol 7, No 1 (2003): Kinerja
Publisher : Faculty of Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/kinerja.v7i1.781

Abstract

The purpose of the study is to investigate the effect of interaction between supervisory action and workexperience in auditing on the auditors job satisfaction. There are 76 junior and senior auditors working inpublic accountant firms in Yogyakarta, Solo, and Semarang participate in this study. Data are collected by mail questionnaire and was analyzed by multiple regressions, and the result supports the hypothesis. It implies that managers in public accountant firms should consider the combination of supervisory act and experience in auditing in order to increase job satisfaction for senior and junior auditors.Keywords: supervisory action, work experience, job satisfaction, auditor
PERSEPSI ETIKA MAHASISWA AKUNTANSI DAN AUDITOR DALAM SITUASI DILEMA ETIS AKUNTANSI Rustiana, Rustiana
KINERJA Vol 10, No 2 (2006): Kinerja
Publisher : Faculty of Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/kinerja.v10i2.925

Abstract

The aim of this study is to investigate about perceive differences among accounting students between auditors ethical dilemma in accounting. Two hundred and twenty eight respondents were participated in this research. Ethical perceived are measured by Multidimensional Ethics Scale with tens ethics’ characteristic from 5 constructs. Ethical dilemma in accounting is measured by two hypothetical cases. Data was analysis with independent t-test. These results showed there are differences among accounting students between auditors. The implications of the study are to increasing content of ethic in accounting curricula.Keywords: ethical dilemma, multidimensional ethic scale, accounting student, auditors.
STUDI MODEL PENERIMAAN TEHNOLOGI (TECHNOLOGY ACCEPTANCE MODEL) NOVICE ACCOUNTANT Rustiana, Rustiana
KINERJA Vol 10, No 1 (2006): Kinerja
Publisher : Faculty of Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/kinerja.v10i1.917

Abstract

This study investigates adoption or application of behavior information technologyacceptance. Davis’ Technology Acceptance Model is employed to explain perceived usefulness, perceived ease of use, and intention to use in information systems. The respondents were 228 accounting students in management information system. Data was collected by questionnaire and then analyzed by using linear regression analysis and independent t-test. The results are in line with most of the hypotheses, only hypothesis on gender differences intention to use information system is not supported by the result of the study. It implies that it is useful for managers, developers, and evaluators of information system to consider Technology Acceptance Model.Keywords: perceived usefulness, perceived ease of use, intention to use, information technology
Pemetaan Penerapan Standar Audit Berbasis ISA Pada Kantor Akuntan Publik (KAP) di Daerah Istimewa Yogyakarta Sari, Caecilia Mesian Anggit; Rustiana, Rustiana
Modus Journals Vol 28, No 1 (2016): MODUS
Publisher : Faculty of Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/modus.v28i1.663

Abstract

Abstrak Tujuan dari penelitian ini adalah untuk memetakan penerapan standar auditing berdasarkan International Standards on Auditing (ISA) di Kantor Akuntan Publik (KAP) di Yogyakarta. Penelitian ini merupakan penelitian kualitatif yang menggunakan wawancara mendalam dan kuesioner terbuka untuk mengumpulkan data dari KAP. Sampel penelitian adalah 6 dari 12 KAP di Yogyakarta. Analisis data menggunakan analisis deskriptif dan wawancara intensif dengan para pengambil keputusan dari KAP (manajer atau partner). Hasil penelitian menunjukkan bahwa 50% dari KAP di Yogyakarta berada pada tahap mengetahui (level 1), 17% pada tahap aplikasi (level 3), dan 33% pada tahap pendidikan (level 4). Implikasi dari penelitian ini adalah bahwa KAP di tingkat 1 harus berkontribusi secara aktif untuk mencari informasi tentang audit dari badan usaha kecil berdasarkan ISA yang telah diterbitkan oleh Ikatan Akuntan Indonesia. Pertanyaan dan Jawaban (TJ) buku pegangan berisi prinsip-prinsip audit yang berbasis ISA untuk badan usaha kecil dan menengah. Buku panduan ini dimaksudkan untuk membantu auditor dalam menerapkan standar audit yang relevan secara efektif dan efisien. Kata kunci: International Standards on Auditing (ISA), Kantor Akuntan Publik, Auditor Abstract The aim of this study is to map the application of the auditing standards based on the International Standards on Auditing (ISA) at public accounting firms in Yogyakarta. This study is a qualitative research that uses in-depth interviews and open-questionnaires to collect data from public accounting firms. The research sample consists of 6 of 12 public accounting firms. Data were analyzed by using descriptive analysis and intensive interviews with the decision makers of public accounting firms (managers or partners). The results show that 50% of public accounting firms in Yogyakarta are at the stage of knowing (level 1), 17% at the application stage (level 3), and 33% at the stage of education (level 4). The implication of this study is that the public accounting firms at level 1 should contribute actively to seek information about the audit of small business entities based on ISA which has been issued by the Indonesian Institute of Accountants. The Questions and Answers (TJ) handbook contains the ISA-based audit principles for small and medium business entities. This handbook is intended to assist the auditor in applying relevant audit standards effectively and efficiently. Keywords: International Standard on Auditing (ISA), Public Accounting Firm, Auditor
ANALISIS TINGKAT AKURASI MODEL-MODEL PREDIKSI KEBANGKRUTAN UNTUK MEMPREDIKSI VOLUNTARY AUDITOR SWITCHING (Studi pada perusahaan manufaktur yang terdaftar di BEI) Jayanti, Queenaria; Rustiana, Rustiana
Modus Journals Vol 27, No 2 (2015): MODUS
Publisher : Faculty of Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/modus.v27i2.523

Abstract

The aim of the study is to test the degree of accuracy of bankruptcy prediction models to predict voluntary auditor switching, and at the same time the study also examines differencetiation in accuracy among the models. In this study, five bankruptcy predictionmodels are used, the model consist of Altman Z”-Score modification, Olson Y-score, Zmijewski X-Score, G-Score Grover, and Springate S-Score.The study consist of 432 companies are listing on Indonesia Stock Exchange during the years 2008-2011. The data are drawn from the Annual Financial Statements, IDX Fact Book, and the Indonesian Capital Market Directory. The hypothesis is examined by One Way ANOVA with level of significance 5%. The results indicate no differencing between the accuracy of bankruptcy prediction among the models in predict the company undertake voluntary decision of switching auditors. However, the result shows that models Grover G - Score is the most high in predicting of accuracy ratings. The implication of this study is for auditor to consider the model to design the substantif test in audit activities. Keywords: Altman Z”-Score modification, Ohlson Y-Score, Zmijewski X-Score, G-Score Grover, Springate S-Score, voluntary switching auditors.
BEBERAPA FAKTOR YANG BERDAMPAK PADA PERBEDAAN AUDIT DELAY (STUDI EMPIRIS PADA PERUSAHAAN-PERUSAHAAN KEUANGAN YANG TERDAFTAR DI BEJ) Prabandari, Jeane Deart Meity; Rustiana, Rustiana
KINERJA Vol 11, No 1 (2007): Kinerja
Publisher : Faculty of Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/kinerja.v11i1.1381

Abstract

This study examines the factors are impact on differences of audit delay in the financing firms that l isted at Jakarta Stock Exchange (JSE). These factors are total revenue, debt to assets ratio, gains or losses, audit opinion, and characteristic’s of accounting firms. Audit delay is measured as the length from the date of the project year-end to the date audit submits the annual report to BAPEPAM. Four hypotheses were tested by independent t-test or ANOVA. The study based on a sample of 111 the financial companies listed at JSE in year ended 2002 unti l 2004. There were differences of audit delay in total revenue and profit or loss announcement. But, no differences of audit delay in audit opinion and characteristic's accounting firm.Keywords: audit delay, total revenue, debt to seets ratio, audit opinion and characteristic's accounting firms
Legal Reconstruction of Subsidized Products from the Perspective of Consumer Protection Yatini, Yatini; Safitri, Wahyuni; Pratiwie, Dinny Wirawan; Sari, Mieke Yustia Ayu Ratna; Rustiana, Rustiana
Jurnal Ilmiah Global Education Vol. 6 No. 2 (2025): JURNAL ILMIAH GLOBAL EDUCATION, Volume 6 Nomor 2
Publisher : LPPM Institut Pendidikan Nusantara Global

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/jige.v6i2.3790

Abstract

The Consumer Protection Law in Indonesia has so far focused more on transactions between consumers and business actors without distinguishing between commercial products and subsidized products . In fact, subsidized products such as clean water from PDAM, subsidized electricity, and subsidized fuel have different legal characteristics because The price is set by the government and monitored by certain bodies . This difference has implications for price transparency, service quality standards, and dispute resolution mechanisms which is not fully regulated in the UUPK. This article aims to analyze the incompleteness of consumer protection regulations for subsidized products and propose a fairer and more effective legal reconstruction . By using normative approach , this research to study national regulations, WTO principles related to subsidies, and comparative studies with other countries . The results of the study indicate that consumer protection for subsidized products requires a more specific legal framework. to guarantee consumer rights without ignoring the interests of the government as a regulator and service provider as a special business actor . Therefore, it is necessary regulatory reconstruction that accommodates price transparency, improved service quality, and clearer dispute resolution mechanisms for consumers of subsidized products  
Tinjauan Hukum Administrasi Negara terhadap peralihan Kewenangan Perizinan Pembangunan dari Pemerintahan Daerah ke Otorita Ibu Kota Nusantara Rustiana, Rustiana
Indonesian Research Journal on Education Vol. 5 No. 5 (2025): Irje 2025
Publisher : Fakultas Keguruan dan Ilmu Pendidikan, Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/irje.v5i5.3449

Abstract

Peralihan kewenangan perizinan pembangunan, khususnya dalam hal Persetujuan Bangunan Gedung (PBG) dan Persetujuan Kesesuaian Kegiatan Pemanfaatan Ruang (PKKPR), dari Pemerintah Daerah (Pemda) yang berwenang di wilayah terdampak kepada Otorita Ibu Kota Nusantara (OIKN). Peralihan ini merupakan konsekuensi hukum dari penetapan IKN sebagai Pemerintahan Daerah Khusus yang diselenggarakan oleh Otorita IKN dengan kewenangan khusus berdasarkan Undang-Undang Nomor 3 Tahun 2022 tentang IKN. Penelitian hukum yang digunakan adalah penelitian hukum normative menggunakan pendekatan perundang-undangan (statute approach) dan konseptual (conceptual approach). Data dianalisis dengan cara kualitatif untuk mempelajari legalitas dan dampak peralihan kewenangan dari perspektif Hukum Administrasi Negara (HAN). Hasil penelitian menunjukkan bahwa peralihan kewenangan perizinan pembangunan kepada Otorita IKN memiliki dasar hukum yang kuat dan bersifat atributif melalui Undang-Undang IKN sebagai lex specialis. Dalam Hukum Administrasi Negara, mekanisme ini bertujuan untuk menciptakan efektivitas dan efisiensi tata kelola perizinan yang terintegrasi. Namun, peralihan ini menimbulkan tantangan hukum administrasi, terutama terkait: (1) Kepastian Hukum perizinan yang telah diterbitkan oleh Pemda sebelumnya, (2) Perlindungan Hukum terhadap Hak-Hak Masyarakat Terdampak Perubahan Wilayah Administratif, (3) Harmonisasi Regulasi antara Peraturan Otorita IKN dengan Peraturan Daerah, dan (4) Akuntabilitas penerbitan Keputusan Tata Usaha Negara (KTUN) oleh Otorita IKN. Untuk menjamin kepastian hukum, perlindungan hak masyarakat, dan kepatuhan terhadap Asas-Asas Umum Pemerintahan yang Baik (AUPB), Otorita IKN wajib menyusun regulasi transisi yang komprehensif, yang mencakup skema kompensasi dan partisipasi publik, serta membangun sistem pengawasan yang kuat.
Co-Authors Ali Rakhman Hakim Ariani, Malisa Aryzki, Saftia bayu pamungkas Caecilia Mesian Anggit Sari, Caecilia Mesian Anggit Lusius Kharismawan Sindudisastra, Lusius Kharismawan Mustaqimah Mustaqimah Prabandari, Jeane Deart Meity Pratiwie, Dinny Wirawan Queenaria Jayanti, Queenaria Ramadhani, Alya Rina Saputri Rosalina Kurniwati Tethool, Rosalina Kurniwati Safitri, Wahyuni Sari, Mieke Yustia Ayu Ratna Sudarya, Maharani Fitria Wahyu Utami, Wahyu Yatini, Yatini