Article Per Year (5 Year)
p-Index From 2021 - 2026
0.444
P-Index
This Author published in this journals
All Journal Profita : Komunikasi Ilmiah dan Perpajakan Jurnal Pena-Mas Akuntansi
Yulia Yustikasari
Universitas Mercu Buana
Economics, Econometrics & Finance Social Sciences

Published : 3 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 3 Documents
Search

 1 
Pengaruh Karakteristik Pemerintah Daerah Terhadap Tingkat Pengungkapan Sukarela Informasi Keuangan Pada Website Pemerintah Daerah (Studi Kasus Pemerintah Daerah Tingkat Provinsi Se – Indonesia) Yulia Yustikasari
Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 11, No 1 (2018)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (319.47 KB) | DOI: 10.22441/profita.2018.v11.01.003

Abstract

This study aims to examine the characteristics of local governments affect the Level of Voluntary Disclosure of Financial Information on Local Government Websites. Testing the influence of independent variables to the dependent variable used multiple linear regression equation and using cross section data. The results of testing on hypotheses provide evidence that the independent variable of Local Government does not affect the Voluntary Disclosure Level of Financial Information on Local Government Website, In addition to variable Government Expenditure does not affect the Voluntary Disclosure of Financial Information at Local Government Website, for Debt Financing variables Local Government has significant effect on Voluntary Disclosure Level of Financial Information at Local Government Website, for variable of Local Governmental Size has no effect to Voluntary Disclosure Level of Financial Information on Local Government Website.
Akuntabilitas Pengelolaan Dana Desa Yulia Yustikasari
Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 14, No 1 (2021)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/profita.2020.v14i1.008

Abstract

Penelitian ini bertujuan untuk menganalisis Akuntabilitas Pengelolaan Dana Desa. Variabel dependen ini adalah variabel Akuntabilitas Pengelolaan Dana Desa. Variabel Independen dalam penelitian adalah partisipasi masyarakat, kompetensi perangkat desa pengelola dana desa, dan komitmen pemerintah desa. Penelitian ini menggunakan sampel Pemerintah Desa, Kecamatan Ajibarang, Kabupaten Banyumas. Data dikumpulkan menggunakan purposive sampling dan diuji menggunakan statistik deskriptif, uji asumsi klasik, uji regresi linear berganda, uji koefisien determinasi dan uji hipotesis. Hasil pengujian terhadap hipotesis-hipotesis memberikan bukti bahwa variabel partisipasi masyarakat, tidak berpengaruh terhadap Akuntabilitas Pengelolaan Dana Desa. Selain itu untuk variabel kompetensi perangkat desa pengelola dana desa juga tidak berpengaruh terhadap Akuntabilitas Pengelolaan Dana Desa.
Pendeteksian Kecurangan Laporan Keuangan dengan Beneish M-Score Pada perusahaan Manufaktur Ariansyah Ariansyah; Yulia Yustikasari
Jurnal Pena-Mas Akuntansi Vol 1, No 2
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/jpma.v1i2.9951

Abstract

This study aims to determine the percentage of manufacture listed on the BEI in 2016-2017 which are classified as non manipulator, gray company and manipulator by using five indexes of Days Sales in Receivable Index (DSRI), Gross Margin Index (GMI), Asset Quality Index (AQI), Sales Growth Index (SGI), and Total Accrual To Total Assets Index (TATA). The method of collecting data is documentation with the number of samples are 54 manufacture companies listed on BEI Year 2016-2017. Data analysis used is Beneish Ratio Index. The results revealed that the percentage of manufacture companies classified as non manipulator in 2016-2017 amounted to 68.5%, . The percentage of manufacture companies classified as gray company in 2016-2017 amounted to 26% . Percentage of manufacture companies that are classified as manipulators In 2016-2017 amounted to 5.5%.
Co-Authors Ariansyah Ariansyah