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All Journal Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Aptekmas : Jurnal Pengabdian Kepada Masyarakat
Rohmad Yuliantoro
Universitas Ahmad Dahlan
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ANALISIS PENGARUH SUMBER PENDAPATAN DAERAH TERHADAP BELANJA MODAL DAN PENGARUH BELANJA MODAL TERHADAP BELANJA PEMELIHARAAN DALAM REALISASI ANGGARAN PEMERINTAH KABUPATEN/KOTA DI PROVINSI JAWA TENGAH DAN PROVINSI DAERAH ISTIMEWA YOGYAKARTA TAHUN 2006-2010 Kurniawati Nursepti Ariyani; Rohmad Yuliantoro
Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Vol. 1 No. 1 (2012)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/j.reksa.v1i1.6

Abstract

The allocation of capital expenditure especially on infrastructure expenditure on local financial budget, is very important, because it can increasing public service. The increase of public service will also increase the own revenues. The increase ot own revenues will endorse the economic productivity. Local goverment also needs transfer fund from the central goverment, for development. It means that capital expenditure is depends on own revenues and transfer fund.Capital expenditure partially used to funding maintenance expenditure. It means the policy of local goverment on the spending of capital expenditure will effects on maintenance expenditure. The research aimed to see the effect of resource of revenues that consist of own revenues and transfer fund to capital expenditure, and the effect of capital expenditure to maintenance expenditure in regions/municipals in Central Java and Yogyakarta province.The result shows that own revenue is effecting the capital expenditure, but transfer fund is not effected by the capital expenditure, the capital expenditure is effecting the maintenance expenditure.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI MINAT PEMANFAATAN DAN PENGGUNAAN SISTEM INFORMASI (Studi pada Pemerintah Daerah Kabupaten Bantul) Muhammad Erwin Prasetiya; Rohmad Yuliantoro
Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Vol. 1 No. 2 (2012)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/j.reksa.v1i2.11

Abstract

The main purpose of this research is to examine the inflence of performance expactation of business and social factor, factor the suitability of assigments of interest utilizing information system and test the influence of conditions that facilitate user and system utilization onformation of interest in the use of information system has brought a very fundamental changes for the organization whether private or public organizations.                Therefore, information system become very important in determining competitiveness and the ability of the company to improve business performance in the future. Population in this research in Goverment employees Bantul Regency. The technique to gather sample is judgmental technique (purposive).                Data collected by using a questionnaire. 146 questionnaire returned from 200 sent and only 115 that can be processed. Data analysis was done using regression technique. The yhpothesis of this research was tested by using a two-equation of regression.                The results of this research show thaat performance expectations, expectations of business, social factors, and the suitability of the tasks affect the interest of the utilization of information systems. The conditions that facilitate user do not affect the use of the system of information and interest of the utilization of information systems affect the use of system information.
PENGARUH INDEPENDENSI AUDITOR, GAYA KEPEMIMPINAN, KOMITMEN ORGANISASI, DAN AKUNTABILITAS TERHADAP KINERJA AUDITOR Studi Empiris pada Auditor Pemerintah di BPK Jateng Ahmad Aji Pramana; Rohmad Yuliantoro
Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Vol. 2 No. 2 (2013)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/j.reksa.v2i2.24

Abstract

The purpose of this study is to determine the effect of auditor independence toward auditor's performance, leadership style toward audit performance, the organization's commitment and accountability auditor toward the performance of auditors. The object of this study was on the State Audit Board Representative of Central Java. The writer took the sampling by simple random sampling through questionnaires. Software used to test the instruments and hypothesis is SPSS version 16.0. The results of the first hypothesis in the independence of the auditor does not affect the performance of auditors, futhermore the results of the second hypothesis that leadership style does not also affect the performance of auditors. However, the results of the third hypothesis is the organizational commitment affect the performance of auditors but the results of the fourth hypothesis is accountability does not affect the performance of auditors. The results of this study should be able to provide additional information and material for relevant literature in the future.
PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN, BUDAYA ORGANISASI DAN GAYA KEPEMIMPINAN TERHADAP KINERJA APARAT PEMERINTAH DAERAH DENGAN KOMITMEN ORGANISASI SEBAGAI VARIABEL PEMODERASI Studi pada Pemerintah Daerah Kabupaten Temanggung Arin Sulistyaningsih; Rohmad Yuliantoro
Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Vol. 4 No. 1 (2015)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/j.reksa.v4i1.41

Abstract

This research is aimed to examine the effect of budget arragement participation, organization culture and leadership style toward local goverment officials performance, with organization commitment as moderating variable on local government of Temanggung. Budget is an effective short tem arrangement, high scale of budget arragement participation,organization culture and leadership style toward local goverment officials performance, and organization commitmen can support budget run well. Populations in this research are local government officials in SKPD Temanggung. Object in this research are head of division, division head, sub-division head and section head, data collection methode in this research with survei and questionaire. Data analysis technique used in this research are double linier regression and moderated regression analysis. The results of this research show that budget arrangement participation and leadership style influence the local government performance, organization commitment can moderate organization culture effect and leadership style toward local government performance, but it can not moderate budget arrangement participation effect toward local government officials performance.
PELATIHAN PEMBUKUAN SEDERHANA UNTUK MENINGKATKAN KUALITAS PENYUSUNAN LAPORAN KEUANGAN DI IKM ALUMUNIUM Moh Dzikri Husna Rizqiansyah; Rohmad Yuliantoro
Aptekmas Jurnal Pengabdian pada Masyarakat Vol 5 No 3 (2022): APTEKMAS Volume 5 Nomor 3 2022
Publisher : Politeknik Negeri Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36257/apts.v5i3.4980

Abstract

Kegiatan pengabdian masyarakat ini bertujuan untuk memberikan pelatihan dan pendampingan tentang pembukuan sederhana untuk UMKM. Peserta pelatihan yaitu pelaku IKM Alumunium Desa Sorosutan, Umbulharjo, Yogyakarta. Metode yang digunakan adalah metode sosialisasi, diskusi dan praktik. Setelah di adakan sosialisasi, pelatihan dan pendampingan terdapat perubahan yang signifikan dari peserta. Dengan di laksanakan sosialisasi, pelatihan dan pendampingan ini diharapkan dapat membantu memecahkan masalah di IKM Alumunium dan dapat meningkatan pengetahuan terutama di aspek keuangan agar nantinya dapat meningkatkan kualitas penyusunan laporan keuangan. Hasil pelatihan dan pendampingan laporan keuangan sederhana ini untuk menumbuhkan kesadaran pelaku IKM Alumunium akan pentingnya menyusun laporan keuangan agar mengetahui aliran kas keuangan dan sebagai acuan untuk pengambilan keputusan dan penyusunan rencana bisnis untuk mencapai usaha yang berkelanjutan.  
Co-Authors Ahmad Aji Pramana Arin Sulistyaningsih Kurniawati Nursepti Ariyani Moh Dzikri Husna Rizqiansyah Muhammad Erwin Prasetiya