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STANDARDISATION OR HARMONISATION IN INTERNATIONAL ACCOUNTING: A CONTINGENCY PRESPECTIVE Agustini Dyah Respati
Jurnal Riset Akuntansi dan Keuangan Vol 4, No 1 (2008): Jurnal Riset Akuntansi dan Keuangan
Publisher : Fakultas Bisnis UKDW

Standmdisasi dan hmmonkasi merupakan permasalahan penting dalom alruntansi internasional yang telah dikeibangkan pada tahun-tahun terakhir ini. PmHek internasional akuntansi itu sendiri bervariasi dori ' sdttt negara ke negara lainnya karena masing-masing negara mempunyai lingkungannya sendiri yang berbeda satu sama lain. Perbedaan tersebut terletak pada sejarah, tohapan penerapan tektologi, budaya, politik, sistim ekonomi dan bqhasa. Perbedoanpraktek akuntansi ini pada akhirnya mendorong dikembangkannya standardisasi don harmonisasi. Guna menjelaskan perubahan yang terjadi di lingkungan yang berbeda diantara nrgara-negara, maka dalam aplikasi akuntansi internosional diterapkan pendekatankontingensi. Beberapa literafir mengatakan bahwa standardisasi yang menerapkan keseragaman standar di semua negata nampaknya sulit dicapai. Hal ini kemungkinan disebabkan belum ada kerangka konseptual untuk stondardisasi itu sendiri, dan kemungkinan secara politis sulit diterima- Sebagai konsehtensinya, hmmonisasi yang seaora logis tidak mengmdory botyak konJlik nampabtya lebih dapat diterima dibandingkan dengan stondardisasi.Keyword: Standardisasi, harmonisosi, akuntansi internasionol,p- e nde kat an kont inge n s i.

PERSEPSI KEMUDAHAN PENGGUNAAN, PERSEPSI MANFAAT, COMPUTER SELF EFFICACY, DAN KEPUASAN PENGGUNA SISTEM INFORMASI AKUNTANSI Elisabeth Octaviana Tri Setyowati; Agustini Dyah Respati
Jurnal Riset Akuntansi dan Keuangan Vol 13, No 1 (2017): Jurnal Riset Akuntansi dan Keuangan
Publisher : Fakultas Bisnis UKDW

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21460/jrak.2017.131.281

This purpose of this research is to analyse the impact of perceived usefulness, perceived ease of use and computer self efficacy toward satisfaction of accounting information system users with a study at the coffee shops in Sleman Regency. The population was the employee of the coffee shops in Sleman Regency who were using accounting information system. The snowball sampling technique were used to select the sample. This research used primary data as the main data source. Instrument used in this research was a questionnaire. The data analysis method used was multiple regression analysis. The results showed that perceived usefulness and perceived ease of use had significant impact toward satisfaction of accounting information system users at the employee of the coffee shops in Sleman Regency. Contrary, computer self efficacy did not have significant impact toward satisfaction of accounting information system users at the employee of the coffee shops in Sleman Regency.Keywords: Accounting Information System Users’ Satisfaction, Perceived Usefulness, Perceived Ease Of Use, Computer Self Efficacy.Penelitian ini bertujuan untuk menguji pengaruh persepsi kemudahan penggunaan, persepsi manfaat dan computer self efficacy terhadap kepuasan pengguna sistem informasi akuntansi pada karyawan coffee shop di Kabupaten Sleman. Populasi yang diteliti adalah karyawan coffee shop yang memakai sistem informasi akuntansi. Teknik pengambilan sampel dalam penelitian ini menggunakan pendekatan non-probability sampling, yaitu dengan cara snowball sampling. Data yang digunakan bersumber dari data primer. Teknik pengumpulan data yang digunakan adalah kuesioner. Teknik analisis data yang digunakan adalah analisis deskriptif dan analisis regresi berganda. Hasil penelitian menunjukkan bahwa persepsi kemudahan penggunaan persepsi dan manfaat berpengaruh signifikan terhadap kepuasan pengguna sistem informasi akuntansi pada karyawan coffee shop di Kabupaten Sleman. Sebaliknya, computer self efficacy tidak berpengaruh signifikan terhadap kepuasan pengguna sistem informasi akuntansi pada karyawan coffee shop di Kabupaten Sleman.Kata kunci: Kepuasan Pengguna Sistem Informasi Akuntansi, Persepsi Kemudahan Penggunaan, Persepsi Manfaat, Computer Self Efficacy

PENGELOLAAN ORGANISASI, PEMASARAN, KEUANGAN DAN AKUNTANSI KELOMPOK TANI ORGANIK: (Studi Kasus pada Kelompok Tani Organik Manunggal Lestari di Klaten) Putriana Kristanti; Purwani Retno Andalas; Agustini Dyah Respati
Jurnal Riset Akuntansi dan Keuangan Vol 10, No 1 (2014): Jurnal Riset Akuntansi dan Keuangan
Publisher : Fakultas Bisnis UKDW

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21460/jrak.2014.101.181

The objective of this community service program is to increase farmers' income Organic Rice Group and Organic Fertilizer Group. The method used in this service is: situation analysis, problem identification, determines the work goals, plans problem solving, social approach, implementation, evaluation and result. Results of this service include: strengthening the organization, improve and develop marketing, accounting, financial management, and drafting of the “Anggaran Dasar dan Anggaran Rumah Tangga” (AD & ART). Keywords: Organic farmer groups, organic rice, organization, marketing, finance

PENGARUH PROMOSI DAN KINERJA PELAYANAN TERHADAP LOYALITAS NASABAH DENGAN KEPUASAN NASABAH SEBAGAI PEMODERASI: STUDI PADA BANK BUMN DI DIY Ambar Kusuma Astuti; Agustini Dyah Respati
Jurnal Riset Manajemen dan Bisnis Vol 10, No 2 (2015): Jurnal Riset Manajemen dan Bisnis
Publisher : Fakultas Bisnis UKDW

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21460/jrmb.2015.102.267

This study aimed to analyze the effect of promotions and service performance on customer loyalty andcustomer satisfaction as a moderating on state-owned bank in Yogyakarta. The sampling method usedin this study was twofold random sampling and quota sampling. Primary data were analyzed usingmultiple linear regression and moderated regression analysis. The findings in this study include theperformance of services has significant positive effect on customer loyalty, promotion has significantpositive effect on customer loyalty, the interaction effect of service performance on customer loyaltymoderated by customer satisfaction, and the interaction effect on customer loyalty promotionmoderated by customer satisfaction.Keywords: Promotion, Service Performance, Satisfaction, Loyalty

Identifikasi Faktor-Faktor Diskriminasi Gender yang Mempengarrhi Karir Karyawan Wanita di Kota Yogyakarta Rr. Nurasih; Agustini Dyah Respati
Jurnal Riset Manajemen dan Bisnis Vol 2, No 2 (2007): Jurnal Riset Manjemen dan Bisnis
Publisher : Fakultas Bisnis UKDW

Statistically, the number of women who works outside household is getting increase. As a part of worfforce, woman not only takes a position as general employee but they are also employed as a manager. It indicates that woman plays an important role in organization. In other words it can be said that the globol labor force has changed. Change in labor force involved an aging worfforce and a diverse worffirce. Furthermore diversity exists within labor force. As a result organizations cannot afford to ignore or discount the potential contributions of wornen. At the same time work opportunity for women is also more available. Women, howqer find dfficulties that hinder them in pursuing a success in career. This hindrances result fro* the social and culture concept that the nature of a woman is a houssvyife. In fact women who hold a dual career hme a more responsibility either to their emplolters or to their household. Being a dual career people, women show a high work motivation and good performance. This paper examines the affecting factorson wornen coreer in term of sex discrimination that is discrimination on grounds of gender. The result shows that there are five gender discrimination factors affecting woman career.Kqtwords : woman car e er, gender, divers ity, culture, dis crimination.

PENGARUH LINGKUNGAN KERJA DAN KETERIKATAN KARYAWAN TERHADAP KINERJA KARYAWAN HOTEL DI KOTA YOGYAKARTA Geby Silvia Meylani Daulay; Agustini Dyah Respati
Jurnal Riset Manajemen dan Bisnis Vol. 18 No. 1 (2023): Jurnal Riset Manajemen dan Bisnis
Publisher : Fakultas Bisnis Universitas Kristen Duta Wacana

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ABSTRAK Penelitian ini bertujuan untuk untuk menguji pengaruh lingkungan kerja dan keterikatan karyawan terhadap kinerja karyawan beberapa hotel di Kota Yogyakarta. Data penelitian dikumpulkan melalui kuesioner hardcopy yang dibagikan secara langsung dengan mendatangi tiap-tiap hotel tempat responden bekerja. Hotel-hotel tersebut meliputi delapan hotel dengan kriteria Bintang 2 dan Bintang 3 di kota Yogyakarta yaitu hotel D’kayon, hotel Orlen, De Laxton hotel, Puri Artha hotel, Grand Kangen hotel Urip Sumoharjo, Tickle hotel, Favehotel Kusumanegara dan Grand Puri Saron Hotel dengan total sebanyak 80 responden. Data penelitian diolah dengan bantuan program SPSS (Statistical Program for Social Science). Sampel dipilih menggunakan simple random sampling, yang dilakukan secara acak tanpa mempertimbangkan strata yang ada di dalamnya. Hasil uji analisis linier berganda dan uji t menunjukkan bahwa variabel lingkungan kerja tidak berpengaruh terhadap kinerja karyawan; sedangkan keterikatan karyawan berpengaruh terhadap kinerja karyawan. Kata Kunci: Lingkungan Kerja; Keterikatan Karyawan; Kinerja Karyawan Hotel ABSTRACT The purpose of this study was to determine the influence of work environment and employee engagement on the performance of hotel employees in Yogyakarta City. The research data was obtained through a hardcopy questionnaire that was shared directly by visiting each hotel. The hotels used in this study included 8 hotels from 2 and 3 stars in the city of Yogyakarta, namely D'kayon hotel, Orlen hotel, De Laxton hotel, Puri Artha hotel, Grand Kangen hotel Urip Sumoharjo, Tickle hotel, Favehotel Kusumanegara and Grand Puri Saron Hotel with a total of 80 respondents. Then it is processed using the SPSS (Statistical Program for Social Science). Sampling is selected using simple random which is done randomly without considering the strata in it. The test results using multiple linear analysis and t test with the results of the work environment have no effect on employee performance while employee attachment affects employee performance. Keywords: Work Environment; Employee Engagement; Hotel Employee Performance

PENGARUH PERSEPSI BUDAYA ORGANISASI DAN MOTIVASI KERJA TERHADAP KINERJA KARYAWAN TOKO LABUAN INDAH NTT Klotilda Kurnia Subin; Agustini Dyah Respati
Jurnal Riset Manajemen dan Bisnis Vol. 17 No. 1 (2022): Jurnal Riset Manajemen dan Bisnis
Publisher : Fakultas Bisnis Universitas Kristen Duta Wacana

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ABSTRAK Penelitian ini dilakukan untuk menguji pengaruh budaya organisasi dan motivasi kerja terhadap kinerja karyawan Toko Labuan Indah, Labuan Bajo, Nusa Tenggara Timur. Jumlah responden penelitian 32 karyawan. Metode pengumpulan data yang digunakan adalah kuesioner dan Teknik pengujian data yang dipakai menggunakan analisis regresi linier berganda. Hasil pengujian hipotesis yang dilakukan, didapatkan bahwa budaya organisasi berpengaruh secara signifikan terhadap kinerja karyawan, dan motivasi kerja juga memiliki pengaruh secara signifikan terhadap kinerja karyawan. Kata kunci: budaya organisasi, motivasi kerja, kinerja karyawan ABSTRACT This research was conducted to determine the effect of organizational culture and work motivation on the performance of employees at Labuan Indah Shop, Labuan Bajo, East Nusa Tenggara. The number of research respondents 32 employees. The data collection method used is a questionnaire and the data testing technique used is multiple linear regression analysis. The results of hypothesis testing were carried out, it was found that organizational culture had a significant effect on employee performance, and work motivation also had a significant influence on employee performance. Keywords: organizational culture, work motivation, employee performance

PENGARUH SISTEM PENGGAJIAN, BUDAYA ORGANISASI DAN KEPEMIMPINAN TRANSFORMASIONAL TERHADAP KINERJA KARYAWAN Batsyeba Junita Saragi; Agustini Dyah Respati
Jurnal Riset Manajemen dan Bisnis Vol. 19 No. 1 (2024): Jurnal Riset Manajemen dan Bisnis
Publisher : Fakultas Bisnis Universitas Kristen Duta Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21460/jrmb.v19i1.32

ABSTRACT The purpose of this study was to examine the effect of the payroll system, organizational culture and transformational leadership on employee performance. The research was conducted at two branches of PT Bank Mandiri Taspen Yogyakarta City, namely Bank Mandiri Taspen Yogyakarta Branch Office (KC) and Bank Mandiri Taspen Yogyakarta Sub-Branch Office (KCP). The data used in this study is primary data using the census method through the distribution of hardcopy questionnaires. Data obtained from distributing questionnaires with 35 employees as respondents. Testing the results of data distribution using multiple linear regression test. The results showed that payroll system and organizational culture positive and significantly effect on employee performance; while tansformational leadership had no effect on employee performance. Keywords: payroll system, organizational culture, transformational leadership, employee performance ABSTRAK Tujuan penelitian ini adalah untuk menguji pengaruh sistem penggajian, budaya organisasi dan kepemimpinan transformasional terhadap kinerja karyawan. Penelitian dilakukan di dua cabang PT. Bank Mandiri Taspen Kota Yogyakarta yaitu Bank Mandiri Taspen Kantor Cabang (KC) Yogyakarta dan Bank Mandiri Taspen Kantor Cabang Pembantu (KCP) Yogyakarta. Data yang digunakan dalam penelitian ini adalah data primer dari responden yang dikumpulkan melalui kuesioner. Sampel penelitian dipilih dengan metoda sensus. Jumlah responden yang mengembalikan kuesioner sebanyak 35 karyawan. Pengujian hipotesis menggunakan regresi linear berganda. Hasil penelitian menunjukkan bahwa sistem penggajian dan budaya organisasi berpengaruh terhadap kinerja karyawan sedangkan kepemimpinan transformasional tidak berpengaruh terdahap kinerja karyawan.. Kata kunci: sistem penggajian, budaya organisasi, kepemimpinan transformasional, kinerja karyawan

PELATIHAN TEKNIK SHIBORI DENGAN PEWARNAAN ALAMI BAGI KOMUNITAS WARGA PAROKI BRAYUT Sita Yuliastuti Amijaya; Agustini Dyah Respati; Vania Sharleen S; Imelda Irmawati Damanik; Yordan Kristanto Dewangga
Prosiding Seminar Nasional Pengabdian Kepada Masyarakat Vol 4 (2023): PROSIDING SEMINAR NASIONAL PENGABDIAN KEPADA MASYARAKAT - SNPPM2023
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Negeri Jakarta

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Abstract Starting a creativepreneurship-based business activity is not an easy thing for everyone to do. The pandemic period has caused several community groups to be affected because they lost business opportunities, as well as no chance to start a business for the sake of the economy. In 2023, Brayut Sleman Parish partners are opening opportunities for their residents to increase their business opportunities. The idea was implemented through an activity to learn cloth craft techniques. Together with the dedication partner, namely the Brayut Parish Community Service Sector, the dedication team compiled a form of activity a Shibori Technique Workshop / Training. The activity aims to provide knowledge and skills for Shibori fabric products to be able to increase the creativity of participants. The training participants are a community of mothers who are members of Brayut Parish. By understanding the concepts of composition, color, and detail, the participants can create various innovative Shibori fabric pattern designs. The method used in carrying out this activity is active and participatory learning through training/workshops. The result of the activity is that training will be held in July 2023 with 30 participants. All participants produced interesting colour compositions applied using the ikat technique. Apart from that, participants also understand natural colouring techniques that are environmentally friendly and healthier for the body and provide material related to MSME management for participants who will start new businesses.Abstrak Memulai aktivitas bisnis berbasis kreatifitas (creativepreneurship) bukanlah hal yang mudah dilakukan oleh setiap orang. Masa pandemi telah menyebabkan beberapa kelompok masyarakat terdampak karena kehilangan peluang berusaha, serta tidak adanya kesempatan untuk merintis usaha demi perekonomian. Pada tahun 2023 ini, mitra Paroki Brayut Sleman membuka kesempatan bagi warganya untuk meningkatkan peluang berusaha. Gagasan ini diwujudkan melalui kesempatan belajar keterampilan teknik kerajinan kain. Bersama dengan mitra pengabdian yaitu Bidang Pelayanan Masyarakat Paroki Brayut, tim pengabdian menyusun sebuah kegiatan berupa workshop/Pelatihan Teknik Shibori. Kegiatan bertujuan untuk memberikan pengetahuan dan keterampilan produk kain Shibori agar mampu meningkatkan kreativitas peserta. Peserta pelatihan adalah komunitas ibu-ibu yang tergabung di Paroki Brayut. Melalui pemahaman konsep komposisi, warna, dan detail, para peserta dapat menciptakan berbagai inovasi desain pola kain Shibori. Metode yang digunakan dalam pelaksanaan kegiatan ini yaitu active dan participatory learning melalui pelatihan/workshop. Hasil kegiatan adalah pelatihan dilaksanakan pada bulan Juli 2023, dengan jumlah peserta 30 orang. Semua peserta menghasilkan komposisi warna yang menarik dan diaplikasikan melalui teknik ikat. Selain itu peserta juga memahami teknik pewarnaan alami yang ramah lingkungan dan lebih sehat untuk tubuh serta itu pemberian materi terkait pengelolaan UMKM bagi peserta yang akan merintis usaha baru.

PENGARUH GAYA KEPEMIMPINAN DAN MOTIVASI TERHADAP KINERJA KARYAWAN PT TELKOM AKSES YOGYAKARTA Sholeh Kurniawan Sidik; Agustini Dyah Respati
Jurnal Riset Manajemen dan Bisnis Vol. 18 No. 2 (2023): Jurnal Riset Manajemen dan Bisnis
Publisher : Fakultas Bisnis Universitas Kristen Duta Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21460/jrmb.v18i2.67

ABSTRACT This research was conducted to determine the effect of leadership style and motivation on employees’ performance at PT Telkom Akses Yogyakarta. The number of respondents studied consisted of 101 respondents. The independent variables in this study are leadership style and motivation, while the dependent variable is employees’ performance. Based on the results of data analysis that has been done, it shows that leadership style has a significant effect on employee performance, while motivation also has a significant effect on employees’ performance. Keywords: leadership style, motivation, employees’ performance ABSTRAK Penelitian ini dilakukan guna mengetahui pengaruh gaya kepemimpinan dan motivasi terhadap kinerja karyawan pada PT Telkom Akses Yogyakarta. Metode pengumpulan data yang digunakan dalam penelitian ini yaitu kuesioner. Jumlah responden yang diteliti terdiri dari 101 responden. Variabel bebas dalam penelitian ini yaitu gaya kepemimpinan dan motivasi, sedangkan variabel terikat yaitu kinerja karyawan. Berdasarkan hasil analisis data yang telah dilakukan menunjukkan bahwa gaya kepemimpinan berpengaruh secara signifikan terhadap kinerja karyawan, sedangkan motivasi juga memiliki pengaruh yang signifikan terhadap kinerja karyawan. Kata kunci: gaya kepemimpinan, motivasi, kinerja karyawan

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