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All Journal Widya Warta JRMA (Jurnal Riset Manajemen dan Akuntansi) Krida Rakyat Jurnal Bina Praja
Sri Rustiyaningsih
Akuntansi, Universitas Katolik Widya Mandala Madiun
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Library & Information Science Social Sciences Other

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APBD dan FLYPAPER EFFECT Rustiyaningsih, SE., M.Si., Ak., Sri
Krida Rakyat Krida Rakyat Tahun 2011
Publisher : Unika Widya Mandala Madiun

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Abstract

Anggaran Pendapatan dan Belanja Daerah (APBD) merupakan dokumen yang berisi rencana kegiatan pemerintah daerah dalam bentuk satuan moneter pada periode tertentu (1 tahun). APBD terdiri atas anggaran pendapatan, anggaran belanja, dan pembiayaan.Sumber pendapatan pemerintah daerah yang disajikan dalam anggaran pendapatan terdiri atas pendapatan asli daerah (PAD), dana perimbangan, dan lain-lain pendapatan yang sah seperti dana hibah. PAD terdiri atas pajak daerah, retribusi daerah, hasil pengelolaan kekayaan daerah, dan penerimaan lain-lain. Dana perimbangan yang ditransfer dari pemerintah pusat kepada pemerintah daerah kota/kabupaten terdiri atas dana alokasi umum(DAU), dana alokasi khusus (DAK), dan bagian daerah dari dana bagi hasil yang terdiri atas pajak dan dari sumber daya alam.
PENGARUH BELANJA MODAL TERHADAP BELANJA PEMELIHARAAN (STUDI EMPIRIS PADA PEMERINTAH DAERAH JAWA TIMUR) Rustiyaningsih, Sri
Widya Warta No. 02 Tahun XXXVI / Juli 2012
Publisher : Universitas Katolik Widya Mandala Surabaya Kampus Kota Madiun

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Abstract

This study aims to examine the effect of capital expenditure on maintenance expenditure in the same year, and in different years, by looking at changes of capital expenditure and maintenance expenditure. This research is a case study that examined the causal relationship between variables. The data used were panel data. They were the secondary data taken from budget realization reports of municipality and regency governments in the Province of East Java in 2004, 2005, and 2006. Hypothesis testing made use of a simple regression analysis. The analysis showed that significant capital expenditure significantly influenced maintenance expenditure in the same test. Capital expenditure, however, had no significant effect on maintenance expenditure with the data testing in different years. The increase in capital expenditure significantly influenced the increase in maintenance expenditure.
Faktor-Faktor yang Mempengaruhi Intensi Kewirausahaan Rustiyaningsih, Sri
Widya Warta No. 02 Tahun XXXVII /Juli 2013
Publisher : Universitas Katolik Widya Mandala Surabaya Kampus Kota Madiun

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Abstract

This study aimed to examine the effect of need for achievement, self-efficacy, readiness of  instrumentation, gender, age, and parental occupational background on entrepreneurial intentions. This study  tested a  hypothesis - causal relationship among variables. The data used were primary data obtained by directly distributing questionnaires to the respondents namely, the students of the Faculty of Economics who were still active in college. Hypothesis testing  made use of multiple regression analysis and independent sample T-test. The analysis showed that the need for achievement had no effect toward entrepreneurial intentions. While,  self-efficacy and instrumentation readiness had significant effect toward entrepreneurial intentions. There was no difference of  entrepreneurial intentions between male students dan female students. There was also no difference of entrepreneurial intentions between students under 20 and those aged above 20. Likewise, there was no difference of entrepreneurial intentions  between students whose parents were entrepreneurs and those whose parents were non-entrepreneurs.  
FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA PEMERINTAH DAERAH Rustiyaningsih, Sri; Immanuela, Intan
Widya Warta No. 02 Tahun XXXVIII/ Juli 2014
Publisher : Universitas Katolik Widya Mandala Surabaya Kampus Kota Madiun

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Abstract

The aims of this study were to investigate the effects of local government characteristics in Indonesia (size, local revenues, intergovernmental transfer, total expenditures, liabilities,population), and BPK audit findings on the performance of local governments. The sample was the local governments in Indonesia which presented the complete data. The secondarydata were collected using documentary method, and the hypotheses testing applied multiple regression analysis. The results showed that the size, intergovernmental transfer, totalexpenditures, liabilities, and BPK audit findings were not significant toward the performance of local governments. While, local revenues and population were significant toward theperformance of local governments.Key words: local government characteristics, BPK audit findings, local goverment performance
FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK ORANG PRIBADI DALAM MEMBAYAR PAJAK Rustiyaningsih, Sri
Widya Warta No. 01 Tahun XLI/Januari 2017
Publisher : Universitas Katolik Widya Mandala Surabaya Kampus Kota Madiun

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Abstract

This study was aimed at examining the influence of understanding and knowledge of taxpayers, taxpayer awareness, tax authority service, tax penalties, and perception of the effectiveness of information system on the individual taxpayer compliance in paying taxes. Research samples were individual taxpayers having NPWP. The sampling method was non probability sampling. The primary data were collected by questionaire. The hypothesis was tested with the linear regression analysis. The results showed that the understanding and knowledge of taxpayers, taxpayer awareness, tax authority services, and perception of the effectiveness of tax system got influence on the tax compliance. Nevertheless, the tax penalties did not have any significant effect on the compliance of tax payers in paying the tax.
Faktor-Faktor yang Mempengaruhi Kinerja Aparatur Pemerintah Daerah Fani, Reisa Hesti; Rustiyaningsih, Sri; Handayani, Dwi
JRMA | Jurnal Riset Manajemen dan Akuntansi Vol 3, No 2 (2015)
Publisher : Fakultas Ekonomi dan Bisnis

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Abstract

The purpose of this research is to examine the budgetary participation, leadership style, organizational commitment and motivation to performance of the apparatus. There are many contradiction findings of earlier researchers. The object of this research is the head of department and heads of sub-section reports and programs in the Government of Madiun Residence. The data used research is primary data, data was collected by questionnaire. Multiple regression analysis is used to analysis hypothesis testing. The results are indicate that the budgetary participation has not signifikan effect to performance apparatus, while the leadership style, organizational commitment, and motivation significant positive effect on the performance of government apparatus.
PERAN KOMPETENSI DOSEN DALAM PEMAHAMAN KULIAH AKUNTANSI Mujilan, Mujilan; Rustiyaningsih, Sri
Widya Warta No. 02 Tahun XLII/Juli 2018
Publisher : Universitas Katolik Widya Mandala Surabaya Kampus Kota Madiun

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Abstract

This study aimed to empirically test the students' perceptions of lecturer competence in the courses they had taken. The research samples were undergraduate accounting students of Economic and Business Faculty Universitas Katolik Widya Mandala Madiun in the academic year of 2016/2017. The samples were obtained by purposive sampling method. Data were collected by distributing the questionnaire directly to the respondents. Hypothesis was tested by multiple regression analysis. The test results showed that the lecturer’s pedagogic competence, the personality competence, the professional competence and the social competence did not affect the level of the students’ understanding on accounting courses. This means that the competency instruments and the understanding of learning methods in students still need further attention. Similarly, synergy is needed among the students, the lecturers, the materials, and the methods used in the learning process.
Pengaruh Inflasi, Tingkat Suku Bunga BI, Kurs Rupiah, dan Pertumbuhan Produk Domestik Bruto (PDB) terhadap Indeks Harga Saham Gabungan Sektor Konsumsi Periode Tahun 2012-2014 Marpaung, Megayanti; Rustiyaningsih, Sri; Purbandari, Theresia
JRMA | Jurnal Riset Manajemen dan Akuntansi Vol 5, No 2 (2017)
Publisher : Fakultas Ekonomi dan Bisnis

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Abstract

Composite Stock Price Index (CSPI) that listed on the Indonesia Stock Exchange (BEI) has always been a benchmark for investors to make investment decisions. Rise and fall of JCI influenced by several factors occurring in a country. This study aimed to examine the effect of inflation, BI rate, the rupiah exchange rate against the U.S dollar, and the growth of gross domestic product (GDP) of the composite stock price index consumer sector. The population in this study are the stock price index consumer sector for the period 2012-2014. The sample in this study is the entire population in the study. The sampling technique using saturated sample / census. The analysis technique used multiple linear regression. The results of this study show the BI rate has negative effect to the stock price index consumer sector, the rupiah exchange rate has negative effect but not significant, and the inflation as well as the growth in gross domestic product (GDP) does not affect to the stock price index consumer sector.
Pengaruh Sistem Informasi Akuntansi dan Motivasi terhadap Kinerja Individu pada Perusahaan Jasa Perhotelan di Kota Madiun Putra, Erick Pradhika; Rustiyaningsih, Sri; Mujilan, -
JRMA | Jurnal Riset Manajemen dan Akuntansi Vol 6, No 1 (2018)
Publisher : Fakultas Ekonomi dan Bisnis

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Abstract

Penelitian ini bertujuan untuk membuktikan secara empiris pengaruh sistem informasi akuntansi dan motivasi terhadap kinerja individu. Sampel dalam penelitian ini adalah 31 staf Akuntansi/Keuangan yang bekerja di Perusahaan jasa perhotelan kota Madiun. Teknik pengambilan sampel yang digunakan adalah purposive sampling. Pengujian hipotesis menggunakan analisis regresi linear berganda. Hasil penelitian ini menunjukkan bahwa variabel sistem informasi akuntansi berpengaruh terhadap kinerja individu sedangkan motivasi tidak berpengaruh terhadap kinerja individu.
FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK Rustiyaningsih, Sri
Widya Warta No. 02 Tahun XXXV / Juli 2011
Publisher : Universitas Katolik Widya Mandala Surabaya Kampus Kota Madiun

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Abstract

Taxes are a source of state revenues used for government spendings. The government has tried to raise taxation revenues. Tax revenues can be increased if taxpayers have a compliance in meeting tax obligations. There are several factors that affect taxpayers’ compliance to meet tax obligations, such as the understanding on the self-assessment system, educational level, income level, service quality, and the perception of taxpayers toward the tax penalties. The efforts of government to increase taxpayers’ compliance include publishing and sending letters of reprimand, making appeals, handing in tax bills, stimulating community awareness of the tax, improving the quality of tax-service offices, helping taxpayers to meet obligations of tax administration, socializing taxation so as to give taxpayers comprehensive understanding due to their rights and obligations, simplifying the available tax systems, and carrying out auditings in order to judge the owed taxes.
Co-Authors Darmayanti, Imaniar Dwi Handayani Eldita Devianingrum Fani, Reisa Hesti Handayani, Dwi Immanuela, Intan Intan Immanuela Mardiandari, Putri Marpaung, Megayanti Meidiyana, Andrea Venty Mujilan, - Mukti, Rhyza Rahma Munawaroh, Siti Nuryantika, Roliah Patiar, - Purbandari, Theresia Purwaningsih, - Putra, Erick Pradhika Rahayu, Santy Rahmawati, Dewi Sari, Shanty Puspita Srimulyani, Veronika Agustin Theresia Purbandari Veronika Agustini Srimulyani Wibisono, Haris Yustinus Budi Hermanto