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All Journal PRESTASI Jurnal Kreativitas PKM Jurnal Ilmu Manajemen dan Akuntansi Terapan Magisma: Jurnal Ilmiah Ekonomi dan Bisnis AKTUAL Journal of Islamic Economics and Finance Journal of Accounting and Digital Finance
Yohana Kus Suparwati
STIE Bank BPD Jateng
Economics, Econometrics & Finance Education Health Professions Medicine & Pharmacology Nursing Public Health Social Sciences Other

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ANALISIS KINERJA BANK DAERAH SEBELUM DAN SETELAH PENERAPAN OTONOMI DAERAH Suparwati, Yohana Kus
PRESTASI Vol 4, No 01 (2009): Juni PRESTASI
Publisher : PRESTASI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (11.745 KB)

Abstract

Legalized in Act No.32 2004 about Regional Government and Act No.33 2004 about balance of finance between regional government and central government  impact an important implication to regional economic supported by Regional Bank. This study purposed to analyze the influence of regional authority implementation to regional bank performance. Sample used in this research is report of finance before and after implementation of regional authority by using performance indicator based on CAMEL and evaluated by Wilcoxon Signed Rank Test. The result showed that there were no significantly different before and after the implementation of regional authority to regional bank performance, however in general showed that the performance of regional bank increased.
PENGARUH KOMPETENSI SDM, KUALITAS INFORMASI KEUANGAN DAN LOCUS OF CONTROL TERHADAP KINERJA UMKM (Studi pada UMKM Binaan Dinas Koperasi di Kec. Kertek Kab. Wonosobo) Safik, Ahmad; Suparwati, Yohana Kus
PRESTASI Vol 11, No 01 (2013): Juni PRESTASI
Publisher : PRESTASI

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Abstract

Usaha mikro kecil dan menengah (UMKM) merupakan kelompok usaha yang paling dapat bertahan ketika krisis ekonomi melanda negeri ini. Sektor  ini usaha mikro kecil dan menengah (UMKM) dalam perekonimian Indonesia memegang peranan yang cukup penting, bukan hanya dari segi peningkatan pendapatan dan kesejahteraan masyarakat saja, akan tetapi dari segi peran penyerapan tenaga kerja pun sector UMKM juga mem-punyai peranan yang sangat tinggi. Melihat besarnya potensi yang diciptakan oleh UMKM baik yang menyangkut penyerapan tenaga kerja maupun kesejahteraan masyarkat, maka perlu adanya penerapan manajerial dan pengembangan SDM yang mengelola UMKM, termasuk perbaikan kualitas laporan keuangan yang dibuat UMKM.Penelitian ini bertujuan untuk mengetahui pengaruh kompetensi SDM, kualitas informasi keuangan, dan Locus of Control terhadap kinerja UMKM dengan pengambilan keputusan sebagai variable intervening. Objek penelitian dilakukan pada sentra UMKM di kecamatan Kertek Kabupaten Wonosobo.Dari hasil penelitian dapat disimpulkan bahwa terdapat pengaruh signifikan antara kompetensi SDM, kualitas informasi dan locus of control dengan kinerja UMKM. Hal ini membuktikan bahwa semakin tepat dan akurat keputusan yang diambil para pelaku UMKM, maka akan semakin baik pula kinerja yang dihasilkan, yaitu dengan melihat peningkatan laba dan asset-nya.Keyword: Kompetensi SDM, Kualitas Informasi Keuangan, Locus of Control, Kinerja UMKM.
Pengaruh Pertumbuhan Ekonomi, DAU, DAK, PAD Terhadap Indeks Pembangunan Manusia dengan Pengalokasian Anggaran Belanja Modal Sebagai Variabel Intervening (Studi Empiris pada Pemerintah Kabupaten dan Kota se-Jawa Tengah) Setyowati, Lilis; Suparwati, Yohana Kus
PRESTASI Vol 9, No 01 (2012): Juni PRESTASI
Publisher : PRESTASI

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Abstract

The implementation of fiscal decentralization in addition to give authority to local goverments in the region also affects the ability of the local potentials to allocate revenues to fulfill the public interest, and enhance public welfare. The public welfare can be seen  from the increasing of Human Development Index of the region through the allocation of capital expenditures. This study aims to prove empirically that Economic Growth (represented by PDRB), the General  Allocation Fund (DAU), the Special Allocation Fund (DAK), Local Revenue (PAD) affect Human Development Index over the Allocation of Capital Expendicture Budget (PABM) which is represented by Capital Expenditure. The sampling method used in this study is purposive sampling, with total samples of 22 regencies and 3 cities from the population of 35 regencial governments  in Cetral Java during 2005-2009. The analysis used is multiple linear regression for the first step model and simple linear regression for the second step model. The result of statistical test from the first step model showed that Economic Growth negatively affect  PABM. While DAU, DAK, PAD positively affect to PABM. The result of statistical tests from the second step model showed the presumption of PABM positively influences on IPM. Based on path analysis showed that only the Economic Growth that has no effect on IPM through PABM, while DAU, DAK, and PAD affect IPM through PABM. Adjusted R square value obtained for each model of the research in the first step model of 53,5% and 3,1% for the second step model.Keywords :           Economic Growth, General Allocation Fund (DAU), Special Allocation Fund (DAK), Local Revenue (PAD), Capital Expenditures, and the Human Development Index (IPM). 
Pengaruh Kompetensi SDM, Kualitas Informasi Keuangan dan Locus Of Control Terhadap Kinerja UMKM dengan Pengambilan Keputusan Sebagai Variabel Intervening Kristanto, Rudi Suryo; Kus Suparwati, Yohana; Atiningsih, Suci; Nur Wahyuni, Asri
JIEF : Journal of Islamic Economics and Finance Vol 1 No 1 (2021): JIEF VOL.1 NO.1 MEI 2021
Publisher : Departement of Sharia Economics, Faculty of Islamic Economics and Business, IAIN Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1157.682 KB) | DOI: 10.28918/jief.v1i1.3705

Abstract

This study aims to determine the effect of human resource competence, quality of financial information, and locus of control on the performance of MSMEs with decision making as an intervening variable at Lurik UMKM Centers in Pedan District and Batik Centers in Bayat District, Klaten Regency. The population in this study were the Lurik UMKM centers in Pedan District and the Bayat Batik Centers, which are the assistance of the Klaten Regency Cooperative and UMKM Service. The sampling technique used random sampling. Methods of data analysis using path analysis. The results of this study are: human resource competence and quality of financial information have an effect on decision making. Locus of control has no effect on decision making. HR competency has no effect on the performance of MSMEs. The quality of financial information and locus of control affect the performance of MSMEs and decision making affects the performance of MSMEs.
PENGARUH MODAL INTELEKTUAL DAN PERTUMBUHAN MODAL INTELEKTUAL TERHADAP NILAI PASAR DAN KINERJA KEUANGAN PERUSAHAAN Indra Setyawan; Yohana Kus Suparwati; Metta Kusumaningtyas
Magisma: Jurnal Ilmiah Ekonomi dan Bisnis Vol 5 No 2 (2017): Magisma
Publisher : Magister Manajemen STIE Bank BPD Jateng

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (503.371 KB) | DOI: 10.35829/magisma.v5i2.22

Abstract

Modal intelektual merupakan kekayaan perusahaan berupa aset tidak berwujud yang dapat digunakan sebagai penciptaan nilai perusahaan. Di Indonesia, pengungkapan dan pelaporan modal intelektual masih terbatas sehingga secara tidak langsung dapat menyesatkan pengguna laporan keuangan terkait dengan penilaian kinerja keuangan perusahaan. Tujuan penelitian ini adalah untuk menguji pengaruh modal intelektual dan pertumbuhan modal intelektual terhadap nilai pasar dan kinerja keuangan perusahaan. Sampel dalam penelitian ini adalah 69 perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2007-2011. Penelitian ini menggunakan metode Partial Least Square (PLS) untuk analisis data. Hasil penelitian ini menunjukkan bahwa modal intelektual tidak berpengaruh terhadap nilai pasar, modal intelektual tidak berpengaruh terhadap kinerja keuangan, modal intelektual berpengaruh positif terhadap kinerja keuangan masa depan, dan tingkat pertumbuhan modal intelektual berpengaruh positif terhadap kinerja keuangan perusahaan masa depan.
PENGARUH PROFITABILITAS, DIVIDEN, LEVERAGE, DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN Arif Irfandani; Metta Kusumaningtyas; Yohana Kus Suparwati
Magisma: Jurnal Ilmiah Ekonomi dan Bisnis Vol 5 No 2 (2017): Magisma
Publisher : Magister Manajemen STIE Bank BPD Jateng

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (358.192 KB) | DOI: 10.35829/magisma.v5i2.23

Abstract

Firm value are certain conditions that have been achieved by a company as a description of public confidence in the company after going through a process of activities for several years, namely since the company was founded until now. This study aims to examine and analyze the effect of profitability, dividends, leverage, and corporate social responsibility to corporate value empirical study on companies listed in the Indonesia Stock Exchange. The sampling technique in this research is using purposive sampling method. The analytical method used is multiple linear regression. The analysis showed that the positive effect on the profitability of the variable value of the company, dividends positive effect on the value of the company, while leverage has no effect on the value of the company and corporate social responsibility variable does not affect the value of the company. Adjusted R2 value of this research model is 49.3%.
PENGARUH KEPEMIMPINAN, KOMUNIKASI ORGANISASI DAN BUDAYA ORGANISASI TERHADAP KINERJA PEGAWAI SEKRETARIAT DPRD KABUPATEN TEGAL Abdul Syukur; Edy Supriyono; Yohana Kus Suparwati
Magisma: Jurnal Ilmiah Ekonomi dan Bisnis Vol 7 No 2 (2019): MAGISMA
Publisher : Magister Manajemen STIE Bank BPD Jateng

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35829/magisma.v7i2.123

Abstract

This research uses correlation or correlational research that is by using a quantitative approach. The sample in this study were all employees and employees of the Tegal Regency DPRD Secretariat as many as 50 people. Data collection techniques using a questionnaire. The results showed that leadership (X1) and organizational culture (X3) partially had a positive and significant effect on employee performance (Y) of the Tegal Regency DPRD Secretariat. While organizational communication (X2) has a negative and significant effect on employee performance (Y) of the Tegal Regency DPRD Secretariat. With the F test results of 11,194 significance of F 0,000 and obtained t test values for leadership variables (X1) 2,858, organizational communication variables (X2) -2,325 and organizational culture (X3) 2,843. With a significance level of leadership (X1) of 0.006, organizational communication (X2) of 0, 025 and organizational culture (X3) of 0.007.
INTERAKSI ORGANIZATIONAL CITIZENSHIP BEHAVIOR DALAM HUBUNGAN ANTARA EFEKTIFITAS SISTEM INFORMASI AKUNTANSI TERHADAP KINERJA PEGAWAI Diyan Kusuma Wicitra; Nugroho Heri Pramono; Yohana Kus Suparwati
Jurnal AKTUAL Vol 20, No 1 (2022): Jurnal AKTUAL
Publisher : STIE Trisna Negara OKU Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47232/aktual.v20i1.129

Abstract

Performance is an achievement that has been achieved by employees in a certain period that can be done by individuals or groups in government and private agencies. Supposedly, employee performance can reflect the performance of the agency as a whole. The purpose of this study is to obtain empirical evidence of the influence of organizational citizenship behavior interactions in the relationship between the effectiveness of accounting information systems on employee performance. This study uses a quantitative approach with primary data. The population of this study was 477 with a purposive sampling technique, so that a sample of 84 were obtained. The results showed that the effectiveness of the use of accounting information systems had a positive effect on employee performance. In addition, organizational citizenship behavior is able to moderate the effect of the effectiveness of the use of information systems on employee performance. Thus, organizational citizenship behavior needs to be instilled in individual employees both who work in public and private agencies.Keywords: employee performance; the effectiveness of accounting information systems; organizational citizenship behavior Abstrak Kinerja merupakan prestasi yang telah diraih oleh pegawai pada periode tertentu yang dapat dilakukan oleh individu maupun kelompok di instansi pemerintah maupun swasta. Seharusnya, kinerja pegawai dapat mencerminkan kinerja instansi secara keseluruhan. Tujuan penelitian ini yaitu memperoleh bukti empiris pengaruh interaksi organizational citizenship behavior dalam hubungan antara efektifitas sistem informasi akuntansi terhadap kinerja pegawai. Penelitian ini menggunakan pendekatan kuantitatif dengan data primer. Populasi penelitian ini sebanyak 477 dengan teknik pengambilan sampel yaitu purposive sampling, sehingga didapatkan sampel sebanyak 84. Hasil penelitian menunjukkan bahwa efektifitas penggunaan sistem informasi akuntansi berpengaruh positif terhadap kinerja pegawai. Selain itu, organizational citizenship behavior mampu memoderasi pengaruh efektifitas penggunaan sistem informasi terhadap kinerja pegawai. Dengan demikian, organizational citizenship behavior perlu ditanamkan pada individu pegawai baik yang bekerja di instansi negeri maupun swasta.
Pengaruh: PAD, DAK, DBH, ,SiLPA dan flypaper effect terhadap perilaku oportunistik penyusun anggaran Yolinda Lisa Febrianti; Yohana Kus Suparwati
Journal of Accounting and Digital Finance Vol. 1 No. 3 (2021): Journal of Accounting and Digital Finance
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (415.198 KB) | DOI: 10.53088/jadfi.v1i3.327

Abstract

The implementation of the regional autonomy policy has brought changes to the regional government system, which has implications for the increasing role of the executive in making public policies, especially those related to regional budgeting. The regional autonomy policy is a gap for budget makers to act opportunistically. Opportunistic behavior is an act of seeking self-interest by using deception. This study aims to determine the effect of regional original revenue, special allocation funds, revenue sharing funds, SiLPA, and flypaper effects on opportunistic behavior in budgeting. The sample was taken from the provincial government in Indonesia by purposive sampling method. The test tool uses multiple linear regression. The study results found that the special allocation fund, SiLPA, and flypaper effect affected opportunistic behavior in budgeting. In contrast, regional original revenue and revenue sharing funds did not affect opportunistic behavior in budgeting.
PENGARUH PELAKSANAAN TRANSAKSI NON TUNAI TERHADAP PENERIMAAN PAJAK Yohana Kus Suparwati; Rudi Suryo Kristanto
Jurnal AKTUAL Vol 20, No 2 (2022): Jurnal AKTUAL
Publisher : STIE Trisna Negara OKU Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47232/aktual.v20i2.193

Abstract

Teknologi saat ini berkembang sangat pesat, begitu juga dengan perkembangan sistem pembayaran yang mulai bergeser dari sistem pembayaran tunai ke non tunai. Masa pandemic covid 19 menyebabkan transaksi non tunai semakin banyak diminati. Penelitian ini bertujuan untuk menguji analisis pengaruh penerapan transaksi non tunai terhadap penerimaan pajak. Penerimaan pajak dalam penelitian ini didasarkan pada laporan keuangan APBN. dan pembayaran non tunai dalam penelitian ini diwakili oleh transaksi kartu debit. Metode analisis yang digunakan dalam penelitian ini adalah regresi linier berganda. Hasil penelitian ini menunjukkan bahwa kartu debit berpengaruh positif terhadap penerimaan pajak, dan e-money tidak berpengaruh positif terhadap penerimaan pajak. Kata kunci: Penerimaan Pajak, Kartu Debit, E-Money.
Co-Authors A.A. Ketut Agung Cahyawan W Abdul Syukur Ahmad Safik Arif Irfandani Diyan Kusuma Wicitra Edy Supriyono Indra Setyawan Metta Kusumaningtyas Nugroho Heri Pramono Reynaldi Aji Prasetya Rudi Suryo Kristanto Rudi Suryo Kristanto Rudi Suryo Kristanto Suci Atiningsih Suci Atiningsih, Suci Wahyuni, Asri Nur William Yonathan Sahetapy Yanuar Rachmansyah Yolinda Lisa Febrianti