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Ruddy Tri Santoso
STIE Widya Wiwaha
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ANALISIS PENILAIAN KINERJA KEUANGAN PEMERINTAH DAERAH Ruddy Tri Santoso; Muhammad Syukri; Ni'matul Hasanah
Jurnal Riset Akuntansi dan Bisnis Indonesia STIE Widya Wiwaha Vol 1 No 1 (2021): Jurnal Riset Akuntansi dan Bisnis Indonesia
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (333.06 KB) | DOI: 10.32477/jrabi.v1i1.325

Abstract

This research aims to measure the independence of local governments in implementing regional autonomy in Sleman Regency by assessing the financial performance of the Regional Financial and Asset Agency (BKAD) based on the Budget Realization Report (LRA) for 3 years from 2017 - 2019 by analyzing the effectiveness ratio of Regional Original Income, growth ratio, compatibility ratio, regional financial independence ratio, and regional financial dependency ratio. The results of the analysis showed that the growth ratio of Regional Native Income (PAD) was assessed to have a positive growth rate. PAD effectiveness level is already very effective with an average effectiveness of 110.5%. Ratio of Compatibility has decreased in 2019 to 81.47% which shows that still local governments still allocate a lot of operating spending rather than capital expenditure. The independence ratio in the Sleman Regency government increased from 51.50% to 54.36% which was categorized as having moderate financial capabilities and showing participatory relationship patterns. The level of local financial dependence on the central government is considered very high reaching 63.99%. This shows that the Sleman County Regional Government has not been able to maximize Local Original Income effectively and efficiently in obtaining Regional Revenue.
EVALUASI PENGGUNAAN DANA KOMITE SEKOLAH DI SMK NEGERI 1 KEBUMEN Sulastri Sulastri; Ruddy Trisantoso
Jurnal Riset Akuntansi dan Bisnis Indonesia STIE Widya Wiwaha Vol 1 No 2 (2021): Jurnal Riset Akuntansi dan Bisnis Indonesia
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (297.934 KB) | DOI: 10.32477/jrabi.v1i2.389

Abstract

Peran Komite Sekolah di SMK Negeri 1 Kebumen dalam meningkatkan mutu pendidikan perlu mendapat dukungan dari seluruh komponen pendidikan, baik guru, Kepala Sekolah, siswa, orang tua/wali murid, masyarakat, dan institusi pendidikan. Tujuan dari penelitian ini adalah untuk mengidentifikasi faktor-faktor penyebab belum optimalnya penggunaan dana Komite Sekolah di SMK Negeri 1 Kebumen, mengevaluasi penggunaan dana Komite Sekolah di SMK Negeri 1 Kebumen, merumuskan solusi ke depan untuk mengoptimalkan dalam penggunaan Dana Komite Sekolah di SMK Negeri 1 Kebumen. Penelitian ini menggunakan metode Komparatif artinya sejenis penelitian deskriptif yang ingin mencari jawaban secara mendasar tentang sebab-akibat, dengan menganalisis faktor-faktor penyebab terjadinya ataupun munculnya suatu fenomena tertentu. Hasilnya faktor-Faktor Penyebab Belum Optimalnya Penggunaan Dana Komite Sekolah di SMK Negeri 1 Kebumen adalah keberadaan ekonomi dari masing-masing orang tua siswa, kurangnya sosialisasi, personalia anggota Komite Sekolah yang terbatas jumlah, waktu dan kompetensinya, belum ada koordinasi dan komunikasi yang baik dan erat antar anggota komite sekolah, kurangnya pelibatan komite sekolah dalam fungsi sebagai luas sehingga kinerjanya terbatas pada masalah-masalah rutinitas saja. Penggunaan Dana Komite Komite Sekolah SMKN 1 telah mampu menjadi supporting agency sekaligus mediator dalam hal penggalangan dana dana lokasi biaya pendidikan. Komite Sekolah SMKN 1 dalam hal pengawasan dan evaluasi biaya pendidikan telah dapat menjalankan fungsi baik, namun dari data diketahui bahwa realisasi anggaran dalam 3 tahun terakhir belum 100%, hal ini berarti penggunaan dana Komite Sekolah belum optimal. Solusi untuk mengoptimalkan dalam penggunaan Dana Komite sekolah SMKN 1 Kebumen adalah bagi siswa mampu diusulkan untuk memperoleh bantuan beasiswa miskin melalui BSM dan BOS, kemudian bagi siswa yang menjadi juara umum diberikan kebebasan biaya komite. Perlu sosialisasi ke masyarakat, perlu dikembangkan sistem rekruitmen dan seleksi terhadap calon anggota dewan pendidikan dan komite sekolah yang lebih baik, perlu ditetapkan standar dan indikator kinerja dewan dan komite, sehingga dapat digunakan sebagai acuan dalam menilai kinerjanya, perlu adanya koordinasi dan komunikasi yang baik, perlu adanya upaya pengadaan dana penunjang kegiatan operasional dan tempat kerja untuk Komite Sekolah. Dan perlu ada penambahan anggota Komite Sekolah sehingga mempermudah dalam melaksanakan tugas sebagai badan pengontrol.
ANALISIS DETERMINAN FAKTOR KEPUTUSAN PEMBELIAN PADA PRODUK SCARLETT Viki Kurnianti; Beta Asteria; Ruddy Trisantoso
Jurnal Riset Akuntansi dan Bisnis Indonesia STIE Widya Wiwaha Vol 2 No 2 (2022): Jurnal Riset Akuntansi dan Bisnis Indonesia
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (414.606 KB) | DOI: 10.32477/jrabi.v2i2.473

Abstract

This study aims to analyze: 1) the effect of product quality on purchasing decisions for Scarlett products, 2) the influence of brand image on purchasing decisions for Scarlett products, 3) the effect of advertising on social media on purchasing decisions for Scarlett products. This study uses a quantitative approach with a survey method. The population in this study are consumers who have bought and used Scarlett products in Yogyakarta. The sampling technique used was non-probability sampling with purposive sampling technique or sampling based on certain characteristics. The sample in this study were 100 respondents. The data analysis method in this study used multiple linear regression analysis with SPSS 25 data processing program. The results showed that: 1) the product quality variable had a positive and significant effect on consumer decisions with a t count value of 2,226 > t table (1,984), 2) variable brand image has a positive and significant effect on consumer decisions with a t-count value of 4.423 > t table (1.984), 3) advertising variables on social media have a negative and insignificant effect on purchasing decisions with a t-count value of 0.704 < t table (1.984 ). Based on the research results, the variables of product quality, brand image, and advertising on social media have an effect of 68.5% on purchasing decisions for Scarlett products in Yogyakarta and 31.5% of purchasing decisions are influenced by other variables.
ANALISIS PENILAIAN KINERJA KEUANGAN PEMERINTAH DAERAH: Studi Kasus pada Pemerintah Daerah Kabupaten Sleman Tahun 2017 - 2019 Ruddy Tri Santoso; Muhammad Syukri; Ni'matul Hasanah
Jurnal Riset Akuntansi dan Bisnis Indonesia STIE Widya Wiwaha Vol 1 No 1 (2021): Jurnal Riset Akuntansi dan Bisnis Indonesia
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32477/jrabi.v1i1.325

Abstract

This research aims to measure the independence of local governments in implementing regional autonomy in Sleman Regency by assessing the financial performance of the Regional Financial and Asset Agency (BKAD) based on the Budget Realization Report (LRA) for 3 years from 2017 - 2019 by analyzing the effectiveness ratio of Regional Original Income, growth ratio, compatibility ratio, regional financial independence ratio, and regional financial dependency ratio. The results of the analysis showed that the growth ratio of Regional Native Income (PAD) was assessed to have a positive growth rate. PAD effectiveness level is already very effective with an average effectiveness of 110.5%. Ratio of Compatibility has decreased in 2019 to 81.47% which shows that still local governments still allocate a lot of operating spending rather than capital expenditure. The independence ratio in the Sleman Regency government increased from 51.50% to 54.36% which was categorized as having moderate financial capabilities and showing participatory relationship patterns. The level of local financial dependence on the central government is considered very high reaching 63.99%. This shows that the Sleman County Regional Government has not been able to maximize Local Original Income effectively and efficiently in obtaining Regional Revenue.
EVALUASI PENGGUNAAN DANA KOMITE SEKOLAH DI SMK NEGERI 1 KEBUMEN Sulastri Sulastri; Ruddy Trisantoso
Jurnal Riset Akuntansi dan Bisnis Indonesia STIE Widya Wiwaha Vol 1 No 2 (2021): Jurnal Riset Akuntansi dan Bisnis Indonesia
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32477/jrabi.v1i2.389

Abstract

Peran Komite Sekolah di SMK Negeri 1 Kebumen dalam meningkatkan mutu pendidikan perlu mendapat dukungan dari seluruh komponen pendidikan, baik guru, Kepala Sekolah, siswa, orang tua/wali murid, masyarakat, dan institusi pendidikan. Tujuan dari penelitian ini adalah untuk mengidentifikasi faktor-faktor penyebab belum optimalnya penggunaan dana Komite Sekolah di SMK Negeri 1 Kebumen, mengevaluasi penggunaan dana Komite Sekolah di SMK Negeri 1 Kebumen, merumuskan solusi ke depan untuk mengoptimalkan dalam penggunaan Dana Komite Sekolah di SMK Negeri 1 Kebumen. Penelitian ini menggunakan metode Komparatif artinya sejenis penelitian deskriptif yang ingin mencari jawaban secara mendasar tentang sebab-akibat, dengan menganalisis faktor-faktor penyebab terjadinya ataupun munculnya suatu fenomena tertentu. Hasilnya faktor-Faktor Penyebab Belum Optimalnya Penggunaan Dana Komite Sekolah di SMK Negeri 1 Kebumen adalah keberadaan ekonomi dari masing-masing orang tua siswa, kurangnya sosialisasi, personalia anggota Komite Sekolah yang terbatas jumlah, waktu dan kompetensinya, belum ada koordinasi dan komunikasi yang baik dan erat antar anggota komite sekolah, kurangnya pelibatan komite sekolah dalam fungsi sebagai luas sehingga kinerjanya terbatas pada masalah-masalah rutinitas saja. Penggunaan Dana Komite Komite Sekolah SMKN 1 telah mampu menjadi supporting agency sekaligus mediator dalam hal penggalangan dana dana lokasi biaya pendidikan. Komite Sekolah SMKN 1 dalam hal pengawasan dan evaluasi biaya pendidikan telah dapat menjalankan fungsi baik, namun dari data diketahui bahwa realisasi anggaran dalam 3 tahun terakhir belum 100%, hal ini berarti penggunaan dana Komite Sekolah belum optimal. Solusi untuk mengoptimalkan dalam penggunaan Dana Komite sekolah SMKN 1 Kebumen adalah bagi siswa mampu diusulkan untuk memperoleh bantuan beasiswa miskin melalui BSM dan BOS, kemudian bagi siswa yang menjadi juara umum diberikan kebebasan biaya komite. Perlu sosialisasi ke masyarakat, perlu dikembangkan sistem rekruitmen dan seleksi terhadap calon anggota dewan pendidikan dan komite sekolah yang lebih baik, perlu ditetapkan standar dan indikator kinerja dewan dan komite, sehingga dapat digunakan sebagai acuan dalam menilai kinerjanya, perlu adanya koordinasi dan komunikasi yang baik, perlu adanya upaya pengadaan dana penunjang kegiatan operasional dan tempat kerja untuk Komite Sekolah. Dan perlu ada penambahan anggota Komite Sekolah sehingga mempermudah dalam melaksanakan tugas sebagai badan pengontrol.
ANALISIS DETERMINAN FAKTOR KEPUTUSAN PEMBELIAN PADA PRODUK SCARLETT Viki Kurnianti; Beta Asteria; Ruddy Trisantoso
Jurnal Riset Akuntansi dan Bisnis Indonesia STIE Widya Wiwaha Vol 2 No 2 (2022): Jurnal Riset Akuntansi dan Bisnis Indonesia
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32477/jrabi.v2i2.473

Abstract

This study aims to analyze: 1) the effect of product quality on purchasing decisions for Scarlett products, 2) the influence of brand image on purchasing decisions for Scarlett products, 3) the effect of advertising on social media on purchasing decisions for Scarlett products. This study uses a quantitative approach with a survey method. The population in this study are consumers who have bought and used Scarlett products in Yogyakarta. The sampling technique used was non-probability sampling with purposive sampling technique or sampling based on certain characteristics. The sample in this study were 100 respondents. The data analysis method in this study used multiple linear regression analysis with SPSS 25 data processing program. The results showed that: 1) the product quality variable had a positive and significant effect on consumer decisions with a t count value of 2,226 greather than t table (1,984), 2) variable brand image has a positive and significant effect on consumer decisions with a t-count value of 4.423 greather than t table (1.984), 3) advertising variables on social media have a negative and insignificant effect on purchasing decisions with a t-count value of 0.704 less than t table (1.984 ). Based on the research results, the variables of product quality, brand image, and advertising on social media have an effect of 68.5% on purchasing decisions for Scarlett products in Yogyakarta and 31.5% of purchasing decisions are influenced by other variables.
PENGARUH PEMASARAN MELALUI SOCIAL MEDIA DAN KUALITAS LAYANAN TERHADAP LOYALITAS PENGUNJUNG TAMAN PINTAR YOGYAKARTA YANG DI MEDIASI OLEH WORD OF MOUTH MARKETING Suci Utami Wikaningtyas; Rufaida Setyawati; Ruddy Tri Santoso; Raden Gilang Surya Aji
Jurnal Riset Akuntansi dan Bisnis Indonesia STIE Widya Wiwaha Vol 2 No 4 (2022): Jurnal Riset Akuntansi dan Bisnis Indonesia
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32477/jrabi.v2i4.623

Abstract

This study aims to determine the effect of social media marketing and service quality on the loyalty of visitors to Taman Pintar Yogyakarta which is mediated by word of mouth marketing. This research is a quantitative research, with a survey method. The sample in this study is the official Instagram audience of Taman Pintar Yogyakarta. The sampling technique used purposive sampling with a total of 145 people. The data collection technique uses a questionnaire distributed through Google forms which have been tested for validity and reliability. The data analysis technique used regression analysis. The results of the study show that: (1) Social Media Marketing has no positive effect on visitor loyalty at Taman Pintar Yogyakarta, this has been proven by the statistical results of the regression test obtained t count of 1.212 with a significance value of 0.227, therefore the significance value is greater than 0 0.05 (0.000 greather than 0.05), and the regression coefficient value is 0.106. (2) Service quality has a significant effect on visitor loyalty, this has been proven through the statistical results of the regression test obtained t count of 3,440 with a significance value of 0.001, because the significance value is less than 0.05 (0.001 less than 0.05), and the coefficient regression has a positive value of 0.259. (3) Word of Mouth has a significant effect on visitor loyalty, this is proven by the statistical results of the regression test obtained t count of 4.763 with a significance value of 0.000, because the significance value is less than 0.05 (0.000 less than 0.05), and the regression coefficient has a positive value of 0.418. (4) There is a significant influence of social media marketing on visitor loyalty through word of mouth at Taman Pintar Yogyakarta. This is proven from the calculation of the indirect effect of 0.228 which is greater than the direct effect of 0.120. (5) The influence of Service Quality on visitor loyalty through word of mouth is considered less significant, this is evidenced by the direct influence which is greater than 0.251 compared to the indirect effect which is only 0.091.
Co-Authors Beta Asteria Muhammad Syukri Ni'matul Hasanah Raden Gilang Surya Aji Rufaida Setyawati Suci Utami Wikaningtyas Sulastri Sulastri Viki Kurnianti