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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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Journal : Widya Warta

 1 
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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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.
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.
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.
PENGARUH KAPABILITAS DINAMIS, IMPLEMENTASI SAP BERBASIS AKRUAL, KUALITAS SDM TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH Rustiyaningsih, Sri; Mujilan, Mujilan
Widya Warta No. 02 Tahun XLIII/Juli 2019
Publisher : Universitas Katolik Widya Mandala Surabaya Kampus Kota Madiun

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Abstract

This study aimed to examine the effect of dynamic capabilities, accrual-based SAP implementation, and quality of human resources on the quality of local government financial reports. The samples in this study were employees in the regional apparatus organization (OPD) ofMadiun City that are directly related to the use and presentation of financial statements, namely the authority of the budget user, to the agency/office, employees in the accounting and finance division (treasurer). The sampling technique used purposive sampling with employee criteria in Madiun City OPD directly related to financial reporting, namely budget users, cusa budget users, treasurers, and the accounting department. The tests used multiple regression and path analysis.The results showed that dynamic capabilities, accrual-based SAP implementation and HR quality significantly influence the quality of financial statements. Dynamic capability has a direct effect on the quality of financial statements and is also proven to have an indirect effect on the quality of financial statements through the implementation of accrual-based SAP. Testing the variable elements of dynamic capabilities, and the results of learning capabilities and sensing capabilities affect the financial statements.
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