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All Journal Akmenika : Jurnal Akuntansi dan Manajemen Journal of Accounting and Investment PRIVE: Jurnal Riset Akuntansi dan Keuangan Journal of Business and Information System ABDIMAS NUSANTARA Al-Infaq : Jurnal Ekonomi Islam
Ratna Purnama Sari
Lampung University
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Mathematics Social Sciences Other

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Pengaruh Pendapatan Asli Daerah (Pad) Dan Dana Perimbangan Terhadap Kinerja Keuangan Pemerintah Daerah (Studi Kasus Pemerintah Daerah Kabupaten/Kota Diy Tahun 2007-2013) Prasasti, Swastika Enjang; Sari, Ratna Purnama
Akmenika Vol 12, No 1 (2015): AKMENIKA
Publisher : Akmenika

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Abstract

The aim of this research is to test whether local own-source revenue (PAD) and the Fund Balance have an effect to goverment’s financial performance of regencies in DIY. This research was held for giving public administration, organizational theory and govermental accounting’s knowledge. This research also held based on the un optimal financial performance in order to adequate public’s need. The research is using budget realization report of DIY regency on 2007-2013 published by Dinas Perimbangan and using 30 samples of data. The data were analyzed by quantitative method and tested by multiple linear regression. The result shows that the local own-source revenue (PAD) and the Fund Balance giving a simultanouse effect on financial performance partially, local own-source revenue (PAD) has a positive significant effect wile fund balance has a negative significant effect on goverment’s financial performance of DIY.
Pengaruh Pendapatan Asli Daerah (Pad) Dan Dana Perimbangan Terhadap Kinerja Keuangan Pemerintah Daerah (Studi Kasus Pemerintah Daerah Kabupaten/Kota Diy Tahun 2007-2013) Prasasti, Swastika Enjang; Sari, Ratna Purnama
Akmenika Vol 12, No 1 (2015): AKMENIKA
Publisher : Universitas PGRI Yogyakarta

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Abstract

The aim of this research is to test whether local own-source revenue (PAD) and the Fund Balance have an effect to goverment’s financial performance of regencies in DIY. This research was held for giving public administration, organizational theory and govermental accounting’s knowledge. This research also held based on the un optimal financial performance in order to adequate public’s need. The research is using budget realization report of DIY regency on 2007-2013 published by Dinas Perimbangan and using 30 samples of data. The data were analyzed by quantitative method and tested by multiple linear regression. The result shows that the local own-source revenue (PAD) and the Fund Balance giving a simultanouse effect on financial performance partially, local own-source revenue (PAD) has a positive significant effect wile fund balance has a negative significant effect on goverment’s financial performance of DIY.
SDM SEBAGAI DETERMINAN PENGUKURAN EFISIENSI PUSKESMAS (STUDI PADA PUSKESMAS DI KABUPATEN BANTUL, YOGYAKARTA) Widodo, Sri; sari, ratna purnama
PRIVE: Jurnal Riset Akuntansi dan Keuangan Vol 3 No 1 (2020): Maret
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Islam Majapahit

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Abstract

The purpose of this research is to examine the efficiency level of non-inpatient public health centers (puskesmas) in Bantul Regency. A total of 11 puskesmas are used to be sample in this research. Efficiency is a comparison of inputs with outputs where input uses in this research are the number of human resources both health and non health staff, while the output uses in this research are the number of patient visits, the number of dengue cases and the number of diarrhea cases. Data is processed using Input-based Variable Return to Scale Data Envelopment Analysis (DEA) where the puskesmas can only control the amount of input. The DEA results show that only 4 puskesmas were declared efficient while the rest were not. The majority of puskesmas in Bantul Regency are considered inefficient in placing human resources so that it is excessive in terms of numbers serving patients and handling cases that occur.
The influence of financial performance and governance on non-financial performance disclosures Nugrahani, Tri Siwi; Firdaus, Taslim; Sari, Ratna Purnama
Journal of Accounting and Investment Vol 25, No 2: May 2024
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v25i2.21378

Abstract

Research aims: This research aims to examine the influence of financial performance and corporate governance on non-financial performance, i.e., the disclosure of the sustainability report (SR).Design/Methodology/Approach: This research used a sample of 35 industrial companies listed on the IDX during 2017-2022 and prepared annual reports (AR) and SR. The total observation data was 210 companies. The data analysis technique employed multiple regression and hypothesis testing using the t-test, with a significance of 5%.Research findings: The research results demonstrated that governance, including the independent board of commissioners and audit committee, exerted a positive effect on SR disclosure. However, the board of directors, institutional share ownership, public share ownership, and ROA did not affect SR disclosure.Theoretical contribution/ Originality: Theoretically, this research contributes to the fact that the agency theory approach can be used to determine SR disclosure.Practitioner/Policy implication: By optimizing independent boards of commissioners and audit committees, companies can help companies supervise managers, thereby increasing SR disclosure.Research limitation/Implication: This research was limited to examining governance on the board of directors, independent board of commissioners, audit committee, and institutional and public share ownership. The authors have not tested other governance, such as managerial ownership and remuneration committees, so numerous additional factors remain that can impact SR disclosure.
The importance of digital marketing and fintech based on payment gateway to improve MSMEs performance and sustainability Seta, Vivian Evan; Sari, Ratna Purnama; Nusron, Lulu Amalia
Journal of Business and Information Systems (e-ISSN: 2685-2543) Vol. 7 No. 1 (2025): Journal of Business and Information Systems
Publisher : Department of Accounting, Faculty of Business, Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31316/jbis.v7i1.299

Abstract

This study aims to examine whether digital marketing, payment gateway-based fintech, and financial attitudes affect business performance and business sustainability. Data were obtained by distributing 146 questionnaires directly (offline) and via Google Forms (online) to MSMEs in the Special Region of Yogyakarta. The resulting data is processed using the Structural Equation Model (SEM) with Smart PLS. Some of the findings of previous studies partially tested the effect of digital marketing, payment gateway-based fintech, and financial attitudes. This study develops the results of earlier studies by adding a structurally tested sustainability variable. The analysis results show that digital marketing, payment gateway-based fintech affect business performance. Furthermore, performance affects business sustainability. However, a financial attitude does not affect business performance. This research implies that government support is still needed so that MSMEs can take advantage of digital marketing and financial technology to compete in the global market. Keywords: Digital marketing; Fintech; Financial attitude; Performance; Sustainability.
Pengaruh akuntabilitas, transparansi, dan partisipasi Terhadap kinerja anggaran berbasis value for money Rigian, Detasya; Sari, Ratna Purnama
Journal of Business and Information Systems (e-ISSN: 2685-2543) Vol. 1 No. 1 (2019): Journal of Business and Information Systems
Publisher : Department of Accounting, Faculty of Business, Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36067/jbis.v1i1.11

Abstract

The purpose of the research to test the effect of accountability, transparency, participation, and supervision on the performance of budget based on the value for money in OPD Sleman Regency. The research sample are 101 respondents. The result shows that accountability, transparency, and participation has a significant effect on the performance of budget based on the value for money while supervision has no significant impact on the performance of budget based on the value for money
Exploring property & real estate firm’s value: An intellectual capital perspective Sari, Ratna Purnama; Adhivina, Vidya Vitta; Rohmatun, Yanuatri; Yennisa, Yennisa; Nusron, Lulu Amalia
Journal of Business and Information Systems (e-ISSN: 2685-2543) Vol. 5 No. 2 (2023): Journal of Business and Information Systems
Publisher : Department of Accounting, Faculty of Business, Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36067/jbis.v5i2.212

Abstract

Firm’s value known as an important thing to increase simultaneously for business continuity. Especially for property & real estate sector in Indonesia which contributed more to the whole of infrastructure development. This research has an aim to examine the property & real estate firm’s value based on intellectual capital perspective. The intellectual capital consists of organizational capital, structural capital and human capital which tested to know its effect on property & real estate firm value. This study uses property and real estate sector listed in Indonesia Stock Exchange from 2016-2020. The research’s sample used 109 companies selected by purposive sampling technique. To test the data, this research using multiple linear regression analysis. The results of the study concluded that only organizational capital and structural capital which have affect on property & real estate firm value, while human capital have no effect on property & real estate firm value.
Pembinaan dan Pelatihan Penghitungan Harga Pokok Penjualan dan Pemasaran Produk Batik pada Kelompok Batik Sartika, Badran, Bumijo Yogyakarta Yennisa, Yennisa; Purnama, Hari; Adhivinna, Vidya Vitta; Sari, Ratna Purnama; Diansari, Rani Eka
ABDIMAS NUSANTARA: Jurnal Pengabdian Kepada Masyarakat Vol. 1 No. No 2 (2020): ABDIMAS NUSANTARA (Januari)
Publisher : Fakultas Ekonomi Universitas Islam Majapahit

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Abstract

Pengabdian masyarakat dilaksanakan di Badran, Bumijo, Daerah Istimewa Yogyakarta. Kegiatan pengabdian ini berupa pembinaan, penyuluhan dan pendampingan perhitungan Harga Pokok Penjualan atas produk yang dihasilkan yaitu berupa kerajinan Batik. Pelatihan Perhitungan Harga pokok penjualan sangatlah penting karena digunakan untuk penyusunan harga jual suatu produk yang dihasilkan. Kondisi yang terjadi pada ibu-ibu rumah tangga yang tergabung dalam Kelompok Sartika, Kampung Badran, Bumijo, Daerah Istimewa Yogyakarta menentukan harga jual hanya berdasarkan atas azas perkiraan saja, dan rata-rata dari mereka tidak mengetahui secara terperinci jumlah dari besaran biaya yang mereka keluarkan untuk membuat suatu produk Batik. Tujuan dari program pengabdian masyarakat ini adalah memberi edukasi bahwa kegiatan yang mereka lalukan selain bisa mengisi waktu dengan lebih produktif, membantu memberdayakan perempuan dan rumah tangga untuk menghasilkan pendapatan yang jika di kelola dengan baik berpotensi dijadikan untuk menambah pendapatan keluarga dan masyarakat. Pengabdian ini berdurasi waktu kurang lebih 2 jam setiap kedatangan sesuai waktu yang telah dijadwalkan oleh pihak terkait. Pengabdian telah dilaksanakan dengan baik dan berjalan lancar.
PENGARUH ETIKA PEMASARAN ISLAM TERHADAP KEPUASAN NASABAH BANK SYARIAH Sari, Ratna Purnama; Kosim, Ahmad Mulyadi; Arif, Suyud
Al-Infaq: Jurnal Ekonomi Islam Vol. 9 No. 2 (2018): SEPTEMBER
Publisher : Fakultas Agama Islam, Universitas Ibn Khaldun Bogor

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Abstract

Penelitian ini membahas tentang bagaimana pengaruh etika pemasaran islam terhadap kepuasan nasabah bank Syariah. Jenis penelitian ini adalah kuantitatif, dengan metode pengambilan random sampling pada seluruh nasabah BPRS Ammanah Ummah Leuwiliang. Analisis pada penelitian ini adalah regresi linear dengan alat bantu. Adapun hasil pada penelitian ini dengan nilai p value (0,000) < α (0,05) juga membuktikan bahwa ada hubungan yang kuat antara kedua variabel tersebut. Selain itu jika dilihat dari koefisien determinasi, sebesar 57,4% kepuasan nasabah dipengaruhi oleh etika pemasaran Islam sedangkan sisanya 42,6% dipengaruhi oleh variabel lain yang tidak diteliti.
Co-Authors Adhivina, Vidya Vitta Ahmad Mulyadi Kosim Budiarto, Dekeng Setyo Diansari, Rani Eka Firdaus, Taslim Hari Purnama, Hari Lulu Amalia Nusron Rigian, Detasya Rohmatun, Yanuatri Seta, Vivian Evan Sri Widodo Suryaningrum, Shinta Suyud, Suyud Swastika Enjang Prasasti, Swastika Enjang Tri Siwi Nugrahani Vidya Vitta Adhivinna, Vidya Vitta Yennisa Yennisa, Yennisa