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PENGARUH ORIENTASI ETIKA, RASIONALISASI DAN SELF EFFICACY TERHADAP KECURANGAN AKADEMIK rika adriyana
Jurnal Ekonomi Dan Bisnis Vol 22, No 01 (2019): JURNAL EKONOMI DAN BISNIS MARET 2019
Publisher : Fakultas Ekonomi Universitas Pekalongan

ABSTRACTThis study aimed to examine the effect of Ethical Orientation of Idealism and Relativism, Rationalization, and Self efficacy on Academic Fraud. Sampling is accidental sample selection method used. The sample were accounting students at The Economic Faculty, Universitas Pekalongan were 240 students who. Data collecting method by questionnaire. Quantitative analysis method consisting of validity test, reliability test, autocorrelation test, classical assumption test, and statistical test of t. Hypothesis testing using multiple regression by using SPSS Version 2.1. Research finding showed that idealism have a negatif and significant effect on academic fraud. While relativism have a negatif and significant effect on academic fraud. And then razionalization and self efficacy positifly and significantly effect on academic fraud. Keywords : idealism, relativism, rasionalization, self efficacy and academic fraud.

Analisis Determinan Pengaruh Kecenderungan Fraud Dalam Penyaluran Dana Bantuan Sosial Covid-19 Di Kota Pekalongan Vicky Herviana; Arum Ardianingsih; Rika Adriyana
AKUA: Jurnal Akuntansi dan Keuangan Vol. 1 No. 3 (2022): Juli 2022
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

This study aims to analyze the determinants of the influence of the tendency of fraud in the distribution of social assistance funds in the city of Pekalongan. The distribution of social assistance funds provided by the Government to communities affected by COVID-10 needs special attention because in practice in the field there are many cases of fraud. This study uses a quantitative approach. The sample in this study were 32 employees at the Social Service of Pekalongan City. The type of data is primary data, namely questionnaires distributed to respondents. The results showed that the suitability of compensation, apparatus competence, and morality were not significant to the tendency of fraud. Internal control and organizational culture have a negative effect on the tendency of fraud, while the enforcement of regulations has a positive effect on the tendency of fraud.

Optimalisasi Pelayanan Fiskus dan Sanksi Perpajakan sebagai Upaya Peningkatan Kepatuhan Wajib Pajak dengan Kesadaran Wajib Pajak sebagai Variabel Mediasi Rika Adriyana; Wahyu Puji Lestari
Jurnal Ekonomi dan Bisnis Vol 25, No 2 (2022): JURNAL EKONOMI DAN BISNIS SEPTEMBER 2022
Publisher : Fakultas Ekonomi dan Bisnis Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31941/jebi.v25i2.2434

This study aims to determine whether tax services and tax sanctions can affect taxpayer compliance with taxpayer awareness as a mediating variable. This research was conducted at the KPP Pratama Pekalongan City, with the object of research being taxpayers who have MSME businesses in the Pemalang Regency area. The sample used in this study was 100 respondents. The type of research is quantitative. The analysis technique uses the Warppls version 5.0 application. The results of this study indicate that the tax service has a positive effect on taxpayer awareness while tax sanctions have a negative and significant effect on taxpayer awareness. Fiscal services have a positive and significant effect on taxpayer compliance. Meanwhile, tax awareness and sanctions have no significant effect on taxpayer compliance. Therefore, taxpayer awareness cannot mediate the relationship between tax service and tax sanctions on taxpayer compliance.

Implementasi Green Accounting di RSUD Bendan Kota Pekalongan Rika Adriyana; Dina Amalia Mahmudah; Anggrainy Putri Ayuningrum
Pena Jurnal Ilmu Pengetahuan dan Teknologi Vol 37, No 1 (2023): PENA MARET 2023
Publisher : LPPM Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31941/jurnalpena.v37i1.2515

Green accounting provides an overview of protecting the environment by combining environmental benefits with environmental costs such as waste management. The purpose of this study is to find out how the implementation of green accounting in Bendan Hospital and how the accounting treatment starts from identifying, recognizing, measuring, presenting, and disclosing the costs of waste management applied at Bendan Hospital. The method used in this research is a qualitative approach. The object of research is Bendan Hospital, Pekalongan City. The results of this study indicate (1) Bendan Hospital has identified the costs incurred for waste management but have not been identified specifically. (2) Recognition of each cost incurred for waste management using the accrual basic method. (3) Measurement of waste management costs in monetary units, namely rupiah multiplied by waste per kilogram. (4) Bendan Hospital presents these costs in the budget realization report and operational report. (5) Bendan Hospital has not reported environmental costs related to waste management specifically.

Analisis Efektivitas Promosi Perguruan Tinggi Dengan Penerapan Model AISAS Danang Satrio; Rika Adriyana
Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi Vol 19, No 1 (2023): April
Publisher : Research Institution and Community Service Universitas Wijaya Kusuma Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30742/equilibrium.v19i1.2788

ABSTRACT Technological advances today, especially the internet of things, are widely used by people in their daily transactions, communication and searching for various information. One of the promotional media used in universities is in the form of visual communication media using the AISAS model in describing online promotions used by universities. This study aims to analyze the effectiveness of promotions carried out by the promotion of new student admissions (PMB) of Pekalongan University based on the concept of marketing communication and technological developments, namely attention, interest, search, action, and share (AISAS model). This study used a descriptive approach by distributing questionnaires to prospective new student recipients. With this research, it can be useful to evaluate the new student admissions section so that in making promotions, it is necessary to pay attention to the AISAS aspect so that the number of student applicants is much higher. The results of this study show that online promotion has a significant effect on attention, interest, and share. While promotion does not have a significant effect on search and action. Attention has a significant positive impact on interest. Interest has a significant positive effect on search. Search has a positive and significant effect on actions while actions do not have a significant effect on shares. Keywords: Marketing Communications, Promotion, College, AISAS

Peningkatan Kapasitas Masyarakat Desa Sumur Jomblang Bogo Menuju Desa Tangguh Bencana Danang Satrio; Rika Adriyana; Bustanul Huda; Najwa Ulin
Jurnal Pengabdian Masyarakat Bangsa Vol. 1 No. 4 (2023): Juni
Publisher : Amirul Bangun Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59837/jpmba.v1i4.60

Bencana merupakan suatu gangguan serius terhadap keberfungsian suatu masyarakat, sehingga menyebabkan kerugian yang meluas. Masyarakat perlu dilibatkan dalam kegiatan penanggulangan bencana terutama saat pra bencana. Dengan masyarakat yang ikut berpartisipasi dalam proses pencegahan, setidaknya masyarakat memiliki pengetahuan tentang bencana sehingga dapat mengurangi risiko atau dampak buruk ketika terjadi bencana. Metode yang digunakan dalam kegiatan ini yaitu dengan melakukan pendampingan, pendidikan dan pelatihan sebagai upaya meningkatkan kemampuan mitra, dalam hal ini perangkat desa, pengurus lembaga desa, dan masyarakat pada umumnya dalam mengetahui dan memahami pengelolaan bencana mulai dari pra bencana, saat bencana dan pasca bencana. Hasil yang diperoleh dari kegiatan ini yaitu tejadi peningkatan pengetahuan terhadap beberapa macam bencana alam, resiko yang diakibatkan dari bencana alam, perencanaan partisipatif penanggulangan bencana, identifikasi dan pengenalan terhadap potensi dan sumber bencana, antisipasi yang perlu dilakukan untuk menghadapi bencana, proses evakuasi saat terjadi bencana, proses meminta bantuan saat terjadi bencana. Untuk memperoleh SDM yang siap menghadapi bencana dibutuhkan pelatihan mitigasi yang berkelajutan

Implementasi Green Accounting di RSUD Bendan Kota Pekalongan Rika Adriyana; Dina Amalia Mahmudah; Anggrainy Putri Ayuningrum
Pena: Jurnal Ilmu Pengetahuan dan Teknologi Vol 37, No 1 (2023): PENA MARET 2023
Publisher : LPPM Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31941/jurnalpena.v37i1.2515

Green accounting provides an overview of protecting the environment by combining environmental benefits with environmental costs such as waste management. The purpose of this study is to find out how the implementation of green accounting in Bendan Hospital and how the accounting treatment starts from identifying, recognizing, measuring, presenting, and disclosing the costs of waste management applied at Bendan Hospital. The method used in this research is a qualitative approach. The object of research is Bendan Hospital, Pekalongan City. The results of this study indicate (1) Bendan Hospital has identified the costs incurred for waste management but have not been identified specifically. (2) Recognition of each cost incurred for waste management using the accrual basic method. (3) Measurement of waste management costs in monetary units, namely rupiah multiplied by waste per kilogram. (4) Bendan Hospital presents these costs in the budget realization report and operational report. (5) Bendan Hospital has not reported environmental costs related to waste management specifically.

Pelatihan Optimalisasi Konten Instagram dengan Menggunakan Aplikasi ChatGPT Muhardono, Ari; Citradika, Didha Putri; Satrio, Danang; Adriyana, Rika; Khasanah, Kharismatul
PENA ABDIMAS : Jurnal Pengabdian Masyarakat Vol 5, No 2 (2024): Juli 2024 (Article In Press)
Publisher : LPPM Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31941/abdms.v5i2.4162

Silvia Honey is an individual business unit in the livestock sector in Pekalongan City. Silvia Honey was pioneered at the beginning of 2018 or approximately 5 years running. In its development, this honeycomb business unit has experienced quite rapid development but its reach is still limited to local and only relies on word of mouth marketing. The use of digital marketing to reach a larger market potential is still not optimal. Based on an interview with business owner Rizki Silva Pinusa, he still only uses Instagram in his marketing. The obstacle experienced is not yet mastering how to create interesting Instagram content so that it can influence purchasing decisions. The aim of this community service activity is to provide training on optimizing Instagram social media and using ChatGPT to support the marketing of Silvia Honey so that it can create interesting and relevant content on Instagram social media. The result of this activity was an increase in participants' knowledge and skills by 32.33%.

Evaluating the Growth of Village Revenue by Enhancing Village-Owned Enterprises (BUMDes) Through the Application of Good Corporate Governance Adriyana, Rika; Affa, Ahmad Syaiful; Surendra; Pramestu, Meidiastika Widya
Entrepreneur: Jurnal Bisnis Manajemen dan Kewirausahaan Vol. 5 No. 3 (2024): November
Publisher : Program Studi Manajemen Fakultas Ekonomika dan Bisnis Universitas Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31949/entrepreneur.v5i3.11439

This Badan Usaha Milik Desa (BUMDes) is a business entity where all or most of its capital is owned by the village through direct investment derived from the separated wealth of the village to manage assets, service provision, and other. BUMDes or village-owned enterprises represent an innovation for each village to continuously enhance their Village Original Income (PADes). This research aims to describe the optimization of BUMDes management by applying the principles of good governance, namely cooperative, participative, emancipative, accountable, transparent, and sustainable. Based on field surveys, questionnaire distribution, and interviews with several BUMDes managers, the results indicate that BUMDes has implemented aspects of good governance well. However, there are aspects that have not been optimally performed, such as accountability in financial reporting not being in line with accounting standards. As BUMDes Sumurjomblangbogo falls under the category of being in the pioneering stage, it has not yet contributed to the Village Original Income (PADes).

Pelatihan Optimalisasi Konten Instagram dengan Menggunakan Aplikasi ChatGPT Muhardono, Ari; Citradika, Didha Putri; Satrio, Danang; Adriyana, Rika; Khasanah, Kharismatul
PENA ABDIMAS : Jurnal Pengabdian Masyarakat Vol 5 No 2 (2024): Juli 2024
Publisher : LPPM Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31941/abdms.v5i2.4162

Silvia Honey is an individual business unit in the livestock sector in Pekalongan City. Silvia Honey was pioneered at the beginning of 2018 or approximately 5 years running. In its development, this honeycomb business unit has experienced quite rapid development but its reach is still limited to local and only relies on word of mouth marketing. The use of digital marketing to reach a larger market potential is still not optimal. Based on an interview with business owner Rizki Silva Pinusa, he still only uses Instagram in his marketing. The obstacle experienced is not yet mastering how to create interesting Instagram content so that it can influence purchasing decisions. The aim of this community service activity is to provide training on optimizing Instagram social media and using ChatGPT to support the marketing of Silvia Honey so that it can create interesting and relevant content on Instagram social media. The result of this activity was an increase in participants' knowledge and skills by 32.33%.

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